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2022-05-31-accounts

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Contents Page
Basic information 3
Trustees annual report 4-8
Independent examiner’s report 9-10
Income and expenditure accounts 11-12
Notes to the accounts 13-17

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Basic information

Address

Raza Islamic Education & Community Centre

399 Lees Hall Road

Dewsbury

WF12 9HB

Bank

NatWest Bank Barclays Bank

2 Northgate Crackenedge Lane

Dewsbury Dewsbury

WF13 1EA WF13 1PT

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity Registration No.

1147125

Company No.

07638064

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] June 2021 To: 31[st] May 2022

Charity name: Raza Islamic Education and Community Centre

Charity registration number: 1147125

Company number: 07638064

Objectives and activities

SORP reference
Summary of the purposes
of the charity as set out in
its governing document		 Para 1.17 1. To advance the Islamic religion in Kirklees
council for the benefit of the public through
the holding of prayer meetings, lectures,
public celebration of religious festivals,
producing and/or distributing literature on
Islam to enlighten others about the Islamic
religion.
2. To advance the education of the public by
the provision of supplementary education
classes.
3. To act as a resource for young people living
in Kirklees council and the surrounding area
by providing advice and assistance and
organising programmes of physical,
educational and other activities as a means
of:
(A) Advancing in life and helping young
people by developing their skills,
capacities and capabilities to enable
them to participate in society as
independent, mature and responsible
individuals;
(B) Advancing education;
(C) Relieving unemployment;
(D) Providing recreational and leisure
time activity in the interests of social
welfare for people living in the area of
benefit who have need by reason of
their youth, age, infirmity or disability,
poverty or social and economic
circumstances with a view to improve
the conditions of life of such persons.

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

4. To further or benefit the residents of
Kirklees council, without distinction of sex,
sexual orientation, race or of political,
religious or other opinions by associating
together the said residents and the local
authorities, voluntary and other
organisations in a common effort to advance
education and to provide facilities in the
interests of social welfare for recreation
leisure time occupation with the objective of
improving the conditions of life for the
residents.
In furtherance of these objects but not
otherwise, the trustees shall have power:
To establish or secure the establishment of
a community centre and to maintain or
manage or co-operate with any statutory
authority in the maintenance and
management of such a centre for activities
promoted by the charity in furtherance of the
above objects.
5. To relieve the needs of people who are
experiencing, or have experienced,
domestic violence.
Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the accounts.		 Para 1.17 and
1.19		 The main activities of the charity have been
collecting of donations from the UK. This is done
by various methods including special appeals,
fund raising and awareness dinners and
collecting directly from the public.
Statement confirming
whether the trustees have
had regard to the
guidance issued by the
Charity Commission on
public benefit		 Para 1.18 The Directors are responsible for preparing the
Directors Annual Report and the Financial
Statements in accordance with applicable law
and regulations. Company law requires the
directors to prepare financial statements for
each financial year. Under that law the Directors
have elected to prepare the financial statements
in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable law).
In preparing the financial statements, the
directors are required to:
• Select suitable accounting policies and
then apply them consistently;
• Make judgements and estimates that are
reasonable and prudent;
• Prepare the financial statements on the
goingconcern basis unless it is

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2011 and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102). The directors are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.		 Para 1.20 The charity was able to raise donations, which
has helped them carry out their charitable
objects. They have been able to provide
facilities for prayers and holding classes.

Financial review

Financial review
Review of the charity’s
financial position at the
end of the period		 Para 1.21 The charity is showing a surplus on the movement
in funds.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 It’s the charity’s policy to hold £10,000 in reserve to
be able to cover any emergency expense or
unexpected cost and to cover running costs when
the income is low.
Amount of reserves held Para 1.22 £10,000

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Structure, governance and management

Description of charity’s
trusts:
Type of governing
document: for example,
trust deed, memorandum
and articles of association
etc		 Para 1.25 Memorandum and articles incorporated on 17th of
May 2011 as amended by special resolution
registered at Companies House on 20/04/2012.
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO		 Para 1.25 Raza Islamic Education and Community Centre ltd
is a private limited company by guarantee without
share capital use of 'Limited' exemption
It is registered as a standard unincorporated charity
with the Charity Commission.
Director selection
methods including details
of any constitutional
provisions e.g. election to
post or name of any
person or body entitled to
appoint one or more
directors		 Para 1.25 (1) A director must be a natural person.
(2) No one may be appointed a director if he or
she would be disqualified from acting under
the provisions of article 36.
(3) The number of directors shall not be less
than three but (unless otherwise determined
by ordinary resolution) shall not be subject
to any maximum.
(4) A director may not appoint an alternate
director or anyone to act on his or her behalf
at meetings of the directors.

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Reference and administrative details

Charity name Raza Islamic Education and Community Centre
Other name the charity
uses
Registered charity number 1147125
Charity’s principal
address		 399 Lees Hall Road
Dewsbury
WF12 9HB

Names of the charity trustees who manage the charity

1
2
3		 Trustee name Office (if
any)		 Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Mr Aftab Ahmad Director
Mr Mohammed Arif Director
Mr Matloob Hussain Director

Corporate trustees – names of the directors at the date the report was approved

Director name

Mr Aftab Ahmad Mr Mohammed Arif Mr Matloob Hussain

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report Report to the Raza Islamic Education and Community Centre trustees/directors/ members of On accounts for the year 31[st] May 2022 ended Charity no.: 1147125 Company no.: 07638064 Set out on pages 11 – 12

I report to the charity trustees on my examination of the accounts of the
Company for the year ended31/05/2022
Responsibilities and As the charity’s trustees of the Company (who are also the directors of
basis of report the company for the purposes of company law), you are responsible for
the preparation of the accounts in accordance with the requirements of
the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not
required to be audited for this year under Part 16 of the 2006 Act and
are eligible for independent examination, I report in respect of my
examination of your charity’s accounts as carried out under section 145
of the Charities Act 2011 (“the 2011 Act”). In carrying out my
examination, I have followed the Directions given by the Charity
Commission (under section 145(5)(b) of the 2011 Act.
Independent examiner's I have completed my examination. I confirm that no material matters
statement have come to my attention which gives me cause to believe that:
• accounting records were not kept in accordance with section 386 of the
Companies Act 2006; or

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: A Q Khan Date: 22/02/2023 Name: Mr A Q Khan Relevant professional FMAAT qualification(s) or body (if any): FCPA Address: Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Charity Name Charity Name Charity Name Charity No 1147125 1147125
Raza Islamic and Community Centre Company No 7638064
Annual accounts for the period
Period start date 1.6.2021 To Period end
date		 31.5.2022

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity Recommended categories by activity Guidance Note Unrestricted
funds		 Restricted
income funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 62,828 - - 62,828 22,891
Charitable activities S02 - - - - -
Other trading activities S03 - - - - -
Investments S04 - - - - -
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 62,828 - - 62,828 22,891
Expenditure (Notes 6)
Expenditure on:
Raising funds S08 560 - - 560 -
Charitable activities S09 16,244 - - 16,244 22,175
Separate material expense item S10 - - -
Other S11 3,328 - - 3,328 3,430
Total S12 20,132 - - 20,132 25,605
Net income/(expenditure) before tax
for the reporting period		 S13 42,696 - - 42,696 2,714
-
Taxpayable S14 - - - - -
Net income/(expenditure) after tax
before investment gains/(losses)		 S15 42,696 - - 42,696 2,714
-
Net gains/(losses) on
investments		 S16 - - - - -
Net income/(expenditure) S17 42,696 - - 42,696 2,714
-
Extraordinary items S18 - - - -
Transfers between funds S19 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity’s own use		 S20 - - - - -
Other gains/(losses) S21 - - - - -
Net movement in funds S22 42,696 - - 42,696 2,714
-
Reconciliation of
funds:
Total funds brought forward S23 348,235 - - 348,235 350,949
Total funds carried forward S24 390,931 - - 390,931 348,235

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Charity Name Charity No 1147125 1147125
Raza Islamic Education And Community Centre Company No 7638064
Section B Balance sheet
Guidance Note Unrestricted
funds
Restricted
income funds		 Endowment
funds		 Total this
year		 Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 275,288 - - 275,288 278,416
Heritage assets (Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 275,288 - - 275,288 278,416
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 - - - - -
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 119,253 - - 119,253 75,216
Total current assets B10 119,253 - - 119,253 75,216
Creditors: amounts falling due
within one year (Note 20)		 B11 3,610 - - 3,610 5,397
Net current assets/(liabilities) B12 115,643 - - 115,643 69,819
Total assets less current liabilities B13 390,931 - - 390,931 348,235
Creditors: amounts falling due after
one year (Note 20)		 B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 390,931 - - 390,931 348,235
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - -
Unrestricted funds B19 390,931 - 390,931
-		 348,235
Revaluation reserve B20
Fair value reserve B21
Total funds B22 390,931 - - 390,931 348,235

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Section C Notes to the accounts

Note 3 Income
Analysis of income Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total funds Prioryear
£ £
Donations
and
legacies:		 Donations and gifts 62,828 - - 62,828 18,766
GiftAid - - - - -
Legacies - - - - -
General grants provided by government/other
charities		 - - - - 4,125
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 62,828 - - 62,828 22,891
TOTAL INCOME 62,828 - - 62,828 22,891
Note 4 Analysis of receipts ofgrants Note 4 Analysis of receipts ofgrants
Description This year Last year
£ £
Kirklees Council - 400
Makki Madani - 3,725
Total - 4,125

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Note 6 Expenditure Expenditure
Analysis of
expenditure		 Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total funds Prioryear
£ £
Expenditure on
raising funds:		 Incurred seeking donations - - - - -
Incurred seeking legacies - - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Rent collection, property repairs and
maintenance charges		 560 - - 560 -
- - - - -
Total expenditure on raising funds 560
-		 - 560 -
Expenditure on
charitable
activities		 Accountancy fees 975 - - 975 700
Annual return 125 - - 125 -
Gala expenses - - - - 822
HMRC 103 103 909
Independent examination 300 300
Insurance 994 994 1,468
Light & heat -1,235 -1,235 1,295
Payroll charges - - 340
Printng, postage & stationery 25 25
Subscriptions 35 35
Telephone & fax 509 509 562
Wages 12,239 12,239 12,720
Waste collection 338 338 153
Water 1,836 - - 1,836 3,206
Total expenditure on
charitable activities		 16,244 - - 16,244 22,175
Other Depreciation 3,328 - - 3,328 3,340
Sundry - - - - 90
- - - - -
- - - - -
- - - - -
Total other expenditure 3,328 - - 3,328 3,430
TOTAL EXPENDITURE 20,132 - - 20,132 25,605

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees 300
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets
Please complete this note ifthe charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings		 Other land &
buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Total
£ £ £ £ £
At the beginning of
the year		 305,528 - - 5,020 310,548
Additions - - - 200 200
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 305,528 - - 5,220 310,748
14.2 Depreciation and impairments
**Basis SL SL or RB SL or RB RB SL or RB Straight
Line ("SL")
or Reducing
Balance
("RB")
** Rate 1% 15%
At beginning of the
year		 28,730 - - 3,402 32,132
Disposals - - - - -
Depreciation 3,055 - - 273 3,328
Impairment - - - - -
Transfers* - - - - -
At end of the year 31,785 - - 3,675 35,460
14.3 Net book value
Net book value at the
beginning of the year		 276,798 - - 1,618 278,416
Net book value at the
end of the year		 273,743 - - 1,545 275,288
Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets
Please complete this note ifthe charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings		 Other land &
buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Total
£ £ £ £ £
At the beginning of
the year		 305,528 - - 5,020 310,548
Additions - - - 200 200
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 305,528 - - 5,220 310,748
14.2 Depreciation and impairments
**Basis SL SL or RB SL or RB RB SL or RB Straight
Line ("SL")
or Reducing
Balance
("RB")
** Rate 1% 15%
At beginning of the
year		 28,730 - - 3,402 32,132
Disposals - - - - -
Depreciation 3,055 - - 273 3,328
Impairment - - - - -
Transfers* - - - - -
At end of the year 31,785 - - 3,675 35,460
14.3 Net book value
Net book value at the
beginning of the year		 276,798 - - 1,618 278,416
Net book value at the
end of the year		 273,743 - - 1,545 275,288

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2022

Note 20 Creditors and accruals Note 20 Creditors and accruals Note 20 Creditors and accruals Note 20 Creditors and accruals Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts
or performance-related grants		 - - - -
Accruals and deferred income 3,610 5,397 - -
Taxation and social security - - - -
Other creditors - - - -
Total 3,610 5,397 - -
Note 24Cash at bankand in hand Note 24Cash at bankand in hand Note 24Cash at bankand in hand
This year Last year
£ £
Short termcash investments (less than 3 months maturity date) - -
Short termdeposits - -
Cash at bankand on hand 119,253 75,216
Other - -
Total 119,253 75,216

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