**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 1 ## **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| 2 **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 3 ## **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.| 4 ## **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| 5 ## **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| 6 ## **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.| 7 **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 8 ## **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). 9 ## **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 10 ## **Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023** ||**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**||1.6.2022|**To**|**Period end**
**date**|31.5.2023|| ||||||||| ## **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|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| 11 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 C*th•l kn￿nd 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￿•￿I￿ra￿ll1tsbtr 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| 13 ## **Raza Islamic Education and Community Centre Income and Expenditure Accounts for the year ended 31[st] May 2023** |
**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| ||||-|-|-|-|-| ||**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| 14 ## **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**|**Details of certain types of expenditure**|**Details of certain types of expenditure**|**Details of certain types of expenditure**|**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**|||||||| 15 ## **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|| 16 ## **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**|**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**|||152,989|119,253| |**Other**|||-|-| |**Total**|||152,989|119,253| 17