2023-05-31-accounts - Raza Islamic Education And Community Centre

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Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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

From: 1[st] June 2022 To: 31[st] May 2023

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.

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

		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

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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.

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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 2023 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 ended 31/05/2023.

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 • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102).

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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.

Date: 28/02/2024 Signed: Name: Abdul Qudeir Khan Relevant professional FMAAT qualification(s) or body (if any): FCPA

Address: Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

Charity Name	Charity Name	Charity No	1147125	1147125
Raza Islamic and Community Centre		Company No	7638064
Annual accounts for the period
Period start date	1.6.2022	To	Period end date	31.5.2023

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

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	60,883	-	-	60,883	62,828
Charitable activities	S02	-	-	-	-	-
Other trading activities	S03	-	-	-	-	-
Investments	S04	-	-	-	-	-
Separate material item of income	S05	-	-	-	-	-
Other	S06	-	-	-	-	-
*Total*	S07	60,883	-	-	60,883	62,828
Expenditure (Notes 6)
Expenditure on:
Raising funds	S08	-	-	-	-	560
Charitable activities	S09	25,017	-	-	25,017	16,244
Separate material expense item	S10	-			-	-
Other	S11	3,503	-	-	3,503	3,328
*Total*	S12	28,520	-	-	28,520	20,132

Net income/(expenditure) before tax for the reporting period	S13	32,363	-	-	32,363	42,696
Taxpayable	S14	-	-	-	-	-
Net income/(expenditure) after tax before investment gains/(losses)	S15	32,363	-	-	32,363	42,696
Net gains/(losses) on investments	S16	-	-	-	-	-
Net income/(expenditure)	S17	32,363	-	-	32,363	42,696
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	32,363	-	-	32,363	42,696

*Reconciliation of* *funds:*
Total funds brought forward	S23	390,931	-	-	390,931	348,235
*Total funds carried forward*	S24	423,294	-	-	423,294	390,931

Raza Islamic Education and Communit Centre Income and Ex endilure Accounts for the st ear ended 31 Ma 2023 Raza Islamlc Educallon and Communlt Centre ndit Ac rend In 1141128 Soction Balance sheet Fts1 FIQ F4J IML I 2F5.288 in 271310 27J.310 Curr•nt x#•ts Cth•l knnd INol•241 152.989 152.999 152 152.989 119,255 3610 149.914 149 984 115.61J 423.294 3J94 • y••r 4232 Funds ol th• Ch•rfty Er•Irall1tsbtr 27 Ihn*tvlctsd 423 291 ,851 Prnl 12

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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	60,883	-	-	60,883	62,828
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	60,883	-	-	60,883	62,828


TOTAL INCOME		60,883	-	-	60,883	62,828

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

Note 6	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
		-	-	-	-	-
	Total expenditure on raising funds	-	-	-	-	560

Expenditure on charitable activities	Accountancy fees	975	-	-	975	975
	Annual return	125	-	-	125	125
	HMRC	343			343	103
	Independent examination	300			300	300
	Insurance	519			519	994
	Light & heat	3,363			3,363	- 1,235
	Maintenance	60			60
	Payroll charges	170			170	-
	Planning fees	3,632			3,632
	Printing, postage & stationery	-			-	25
	Subscriptions	35			35	35
	Telephone & fax	518			518	509
	Wages	13,604			13,604	12,239
	Waste collection	290			290	338
	Water	1,083	-	-	1,083	1,836
	Total expenditure on charitable activities	25,017	-	-	25,017	16,244


Other	Depreciation	3,478	-	-	3,478	3,328
	Write off/discounts	25	-	-	25	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	3,503	-	-	3,503	3,328

TOTAL EXPENDITURE		28,520	-	-	28,520	20,132

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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	300
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

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	-	-	5,220	310,748
Additions	-	-	-	1,500	1,500
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	305,528	-	-	6,720	312,248
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	31,785	-	-	3,675	35,460
Disposals	-	-	-	-	-
Depreciation	3,055	-	-	423	3,478
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	34,840	-	-	4,098	38,938

14.3 Net book value
Net book value at the beginning of the year	273,743	-	-	1,545	275,288
Net book value at the end of the year	270,688	-	-	2,622	273,310

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	-	-	5,220	310,748
Additions	-	-	-	1,500	1,500
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	305,528	-	-	6,720	312,248
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	31,785	-	-	3,675	35,460
Disposals	-	-	-	-	-
Depreciation	3,055	-	-	423	3,478
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	34,840	-	-	4,098	38,938

14.3 Net book value
Net book value at the beginning of the year	273,743	-	-	1,545	275,288
Net book value at the end of the year	270,688	-	-	2,622	273,310

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023

Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31st May 2023	Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31st May 2023	Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31st May 2023	Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31st May 2023	Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31st May 2023
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	3,005	3,610	-	-
Taxation and social security	-	-	-	-
Other creditors	-	-	-	-
Total	3,005	3,610	-	-

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	152,989	119,253
Other	-	-
Total	152,989	119,253