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2021-03-31-accounts

REGISTERED NUMBER COMPANY 07605289 CHARITY 1148640

REPORT OF THE DIRECTORS AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021 MAWLAWI KURDISH CULTURAL CENTRE LTD REGISTERED CHARITY LIMITED BY GUARANTEE

MAWLAWI KURDISH CULTURAL CENTRE LTD

REGISTERED CHARITY LIMITED BY GUARANTEE

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2021
Page
Company Information 3
Report of the directors 4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 - 9
Detailed of Expenditure Total 10

Page 2

MAWLAWI KURDISH CULTURAL CENTRE LTD

REGISTERED CHARITY LIMITED BY GUARANTEE

COMPANY INFORMATION FOR THE YEAR ENDED 30 APRIL 2021

DIRECTORS: Dr K Dizayee
J Mawlood
A Rashid
TRUSTEES: Mustafa Suleiman Hussein
Dr Kamiran Dizayee
Jabar Abdollah Mawlood
REGISTERED OFFICE: Parsonage Street
Parsonage Street
Manchester
M15 5WD
REGISTERED NUMBER: Registered Number Company 07605289
Charity 1148640
INDEPENDENT EXAMINER: SK Accountants
86 Bury Old Road
Cheetham Hill
Manchester
M8 5BW

Page 3

MAWLAWI KURDISH CULTURAL CENTRE LTD

REGISTERED CHARITY LIMITED BY GUARANTEE

REPORT OF THE DIRECTORS FOR THE YEAR ENDED 30 APRIL 2021

The directors present their report with the financial statements of the company for the year ended 30 april 2021

OBJECTIVES AND ACTIVITIES

The principal activity of the company in the period under review was that of promoting the five prayers on the daily basis. Friday talk in kurdish and english language for the public. Social events, Quran classes, Kurdish classes and general lectures. Providing spaces for azza for public, religious, cultural, social women events. Providing advisory sessions. Support and help any charitable purpose for the benefit of the public.

The trustees confirm that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission on public benefit when determining the charity’s activities.

STATEMENT OF DIRECTORS’ RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website.

This report has been prepared in accordance with the Special Provision of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Dr K Dizayee Director

Date: 20/01/2022

Page 4

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF MAWLAWI KURDISH CULTURAL CENTRE LTD

We report on the accounts of the company for the year ended 30 april 2021 which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Part 16 of the Companies Act 2006 and that an independent examination is needed.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (revised 2005) have not been met; or

SK Accountants 86 Bury Old Road Cheetham Hill Manchester M8 5BW

Date: 20 January 2022

Page 5

MAWLAWI KURDISH CULTURAL CENTRE LTD REGISTERED CHARITY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2021

Income and endowments from:
Donations and legacies
Other trading activities
Investments
Other
Total
Expenditure on:
Charitable activities
Separate material expense item
Other
Total
Net income/(expenditure) before tax for the reporting period
Tax payable
Net income/(expenditure) after tax
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
2021
£
168,775
0
0
0
168,775
(38,485)
0
0
(38,485)
130,290
0
130,290
825,210
955,500
2020
£
95,537
0
0
0
95,537
(41,364)
0
0
(41,364)
54,173
0
54,173
771,037
825,210

Page 6

MAWLAWI KURDISH CULTURAL CENTRE LTD REGISTERED CHARITY LIMITED BY GUARANTEE

BALANCE SHEET AT 30 APRIL 2021

Notes
2021
£
Fixed assets
Tangible assets
2
769,393
Current assets
Stocks
0
Debtors
3
0
Investments
0
Cash at bank and in hand
186,107
186,107
Creditors: amounts falling due within one year
4
0
Net current assets/(liabilities)
186,107
Total assets less current liabilities
955,500
Creditors: amounts falling due after one year
0
Provisions for liabilities
0
Total net assets or liabilities
955,500
Funds of the Charity
Unrestricted funds
955,500
Total charity funds
955,500
2020
£
364,711
0
390,495
0
70,004
460,499
0
460,499
825,210
0
0
825,210
825,210
825,210

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Approved by the Board on 29 April 2021

Dr K Dizayee Director

Page 7

MAWLAWI KURDISH CULTURAL CENTRE LTD REGISTERED CHARITY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

1. Accounting policies

Accounting convention

The financial statements have been prepared in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, applicable accounting standard FRS102 and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention.

Company Status

The charity is a company limited by guarantee. The members of the company are the trustees named in the Report of the Directors. In the event of the company being wound up, the liability in respect of the

Funds

General Funds are unrestricted funds which are available for the use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Incoming Resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The Charity does not undertake trading on its own account. Income from the Friends of Community Action is recorded when receivable.

Tangible fixed assets

Depreciation is provided on all tangible fixed assets, stated at cost, at the following annual rates in order to write off each asset over its estimated useful life. Assets are included at cost and any capital expenditure less that £100 is not capitalised.

Fixtures & fittings 18%

2. Tangible fixed assets

Cost
At 1 May 2020
Addittion
At 30 April 2021
Depreciation
At 1 May 2020
Charge for period
At 30 April 2021
Net Book Value
At 30 April 2021
At 30 April 2020
Land &
Building
Fixtures
& fittings
Total
£
£
£
362,944
5,193
368,137
405,000
-
405,000
767,944
5,193
773,137
3,426
3,426
-
318
318
-
3,744
3,744
767,944
1,449
769,393
362,944
1,767
364,711

Page 8

COMMUNITY ACTION MALVERN AND DISTRICT REGISTERED CHARITY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED……..)

3. Debtors: Amounts falling due within one year

3. Debtors: Amounts falling due within one year
2021 2020
£ £
Other debtors 0 390,495
4. Creditors: amounts falling due within one year
2021 2020
£ £
Other creditors 0 0

5. Average number of employees

During the year the average number of employees was (2021: 3).

Page 9

MAWLAWI KURDISH CULTURAL CENTRE LTD REGISTERED CHARITY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

CHARITABLE ACTIVITIES
Wages and salaries
Rates
Service charges
Light and heat
Cleaning
Telephone and fax
Stationery and printing
Insurance
Equipment expensed
Depreciation
Advertisement
Other professional fee
Other finance charges
Sundry expenses
Accountancy fees
Total Expenditure
2021
£
16,209
-
1,975
4,075
109
1,024
401
925
1,000
318
500
8,812
110
2,991
36
38,485
2020
£
20,170
2,746
2,477
4,978
1,133
1,212
581
951
1,047
388
75
3,500
1,160
783
163
41,364

Page 10