**Charity Name:** Massaleit Community in the UK **Charity number:** 1150834 **Charity Address:** 15 Ward St, Derby, DE22 3RY **For the year ended 31 December 2024** 

## **Legal and Administrative Details** 

## **Board of Trustee** 

1. Adam Matar Adam 

**2.** Abdelrahim Adam 

3. Arbab Adam Kharif 

4. Kamel Yahya Ali 

**5.** Nusaiba Hammad 

## **Independent Examiner** 

M N K ACCOUNTANTS LTD 

62 Camden Road, Camden Town, London, NW1 9DR. 

1 



## **Massaleit Community in the UK STATEMENT OF TRUSTEES/ DIRECTORS RESPONSIBLEIES** 

For the year ended 31 December 2024 

The trustee their report with the financial statement of the charity for the period ended 31 December 2024. The Directors have adopted the provisions of the Statement of Recommended Practice (SORP)’ Accounting and Report by Charities issued in March 2005. 

The law applicable to charities in England and Wales, the charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the directors to prepare financial statement for each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the income and expenditure, of the charity for the period. In preparing those financial statements, the directors are required to: 

- Select suitable accounting policies and then apply them consistently. 

- Observe the methods and principles of the Charity SORP. 

- Make judgments and estimates that are responsible and prudent. 

- Prepare the financial statement on an on- going concern basis unless is inappropriate to presume that the charity will continue in business. 

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the charities Act 2011, the Charity (Accounts and Report) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking responsible steps for the prevention and detection of fraud and other irregularities. 

## **Independent Examiner** 

The Director considers that an audit is not required for this period under section 144(2) of the Charities (Act 2011) and that an independent examination is needed. As such appointed the following accountancy practicing firm as independent examiner 

## **M N K ACCOUNTANTS LTD** 

62 Camden Road 

Camden Town 

London NW1 9DR 

ACHIEVEMENT AND PERFORMANCE 2023 Fund Raising Activity 

Trustee fund raising campaign in relation to buy their own community Centre and got a good amount of response from the members of the community. As the charity could increase the level of fund available. 

2 



## **Massaleit Community in the UK STATEMENT OF TRUSTEES/DIRECTORS RESPONSIBILITIES** For the year ended 31 December 2024 

## **The Cultural day** 

To create enthusiasm and more fun for the community and general public we have arranged a cultural day which includes music, sports and athletics activities, awards for academic achievements and of course serving delicious food and drink. It was well accepted, and participation was remarkable during this event and planning for another in the next year. 

## **Annual General Meeting** 

Trustees arrange the Annual General Meeting to discuss producing the report on the community and to understand the feeling of the community about our performance as well as future plan. Community members came with their ideas and likely event expected and we are making plans to execute those in coming years. 

For the fiscal year ending December 31, 2024, a total of £58,264 was contributed to various charitable causes. Of this amount: 

£15,000 was used to distribute fasting bags to families in Chad. 

£20,000 was allocated for Zakat al-Fitr distributions during Ramadan in Chad. 

£4,670 was spent to cover funeral arrangements in London. 

£5,000 was contributed towards funeral costs in Liverpool. 

£13,594 was dedicated to supporting children living in refugee camps in Chad. 

The financial statement and Trustee report were approved by the trustees and authorised for issue on 03/05/2024 and signed on their behalf. 

Mr Arbab Kharif Trustee 

statement of trustees 

3 



> Company MASSALEIT COMMUNITY IN THE UNITED KINGDOM 

> Type Micro-entity company/FRS 105 

> Method Amounts to be obtained automatically from VT Transaction+ or VT Cash Book 

> Version Last updated October 2023 release 2 

> Copyright VT Software Limited 2023 Cleared Notes/ Comments/ Outstanding points 

For advice on using this workbook, click on the Template Instructions button at the right-hand end of the VT toolbar or choose the Topics command from the VT Final Accounts>Help menu. 

Check List   F ACC2024   1   17/06/2025 



|**Template**|**history**|
|---|---|
|Version|Change|
|Oct 2023|Marginal relief workings changed to accord with HMRC in leap years and when rate has|
|release 2|changed|
|Oct 2023|Marginal relief added to corporation tax computation|
|Apr 2020|Balance sheet._Average number of employees_note tagged and AutoHide removed from note|
||so that it always displays, even when zero|
|Mar 2018|Balance sheet._Average number of employees_note added|
|Sep 2017|DetailBS sheet. Profit and loss account section. The word_Profit_switches to_Loss_as|
||appropriate|
|May 2017|Chartered Accountants' reports. Web reference and reference to 07/16 AAF updated|
|Feb 2017|Tax computation. Expensive cars pool removed|
|Nov 2016||
||Balance sheet. Reference at the foot of balance sheet changed from FRSSE to FRS 105|
|Nov 2016|Balance sheet. Company information and address of registered office added|
|Nov 2016|Tagging. Re-tagged using the FRS 102 taxonomy (includes FRS 105)|
|Nov 2016|The directors' report is no longer required and has been removed from the template|
|Nov 2016|Trial balance. Headings re deferred tax and revaluation of fixed assets removed|



History   F ACC2024   2   17/06/2025 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM** 

## **Data not obtained from trial balance** 

_Enter data in the white spaces  Enter numbers as + unless indicated_ Current year Comparative Units (eg £ or £000) £ _include a trailing space_ Company registration number 1150834 Address of registered office as a single paragraph of text) 15 Ward DERBY DE22 3RY Date Approval date of the accounts by the board 17/06/2025 Date Date of signing of the accountants report 17/06/2025 Date of engagement letter (required for Date CA and ACCA reports) 17/06/2025 Name of director signing balance sheet A.A.KHARIF Name of accountants MNK ACCOUNTANTS Type of firm (eg Chartered Accountants) Accountants Address of accountants Address line 1 62 CAMDEN ROAD Address line 2 CAMDEN TOWN City or town County or region LONDON Postcode NW1 9DR Number Number 5 5 

_Enter data in the white spaces  Enter numbers as + unless indicated_ 

Average number of persons employed by the company 

Data   F ACC2024   3   17/06/2025 



Registered number 1150834 

MASSALEIT COMMUNITY IN THE UNITED KINGDOM 

## Accounts 

31 December 2024 



Registered number 1150834 

MASSALEIT COMMUNITY IN THE UNITED KINGDOM 

## Filleted Accounts 

31 December 2024 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM** 

## **Accountants' Report** 

## **Accountants' report to the directors of MASSALEIT COMMUNITY IN THE UNITED KINGDOM** 

You consider that the company is exempt from an audit for the year ended 31 December 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. 

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account and the Balance Sheet from the accounting records of the company and on the basis of information and explanations you have given to us. 

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 

MNK ACCOUNTANTS Accountants 

62 CAMDEN ROAD CAMDEN TOWN 

LONDON NW1 9DR 

17 June 2025 

1 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM Profit and Loss Account for the year ended 31 December 2024** 

|**Turnover**<br>Other income<br>Cost of raw materials and consumables<br>**Gross profit**<br>Staff costs<br>Depreciation and other amounts written off assets<br>Other charges<br>**(Loss)/profit before taxation**<br>Tax<br>**(Loss)/profit**|**2024**<br>**2023**<br>**£**<br>**£**<br>44,120<br>156,369<br>-<br>-<br>-<br>-<br>44,120<br>156,369<br>-<br>-<br>-<br>-<br>(60,728)<br>(69,985)<br>(16,608)<br>86,384<br>-<br>-<br>(16,608)<br>86,384|
|---|---|



2 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM Registered number: 1150834 Balance Sheet as at 31 December 2024** 

|Called up share capital not paid<br>Fixed assets<br>Current assets<br>Prepayments and accrued income<br>Creditors: amounts falling due within one<br>year<br>Net current assets<br>Total assets less current liabilities<br>Creditors: amounts falling due after more<br>than one year<br>Provisions for liabilities<br>Accruals and deferred income<br>**Net assets**<br>**Capital and reserves**<br>Average number of employees|191,246<br>-|**2024**<br>**2023**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>223,268<br>-<br>223,268<br>(165)<br>206,495<br>223,103<br>206,495<br>223,103<br>-<br>-<br>-<br>-<br>-<br>-<br>206,495<br>223,103<br>206,495<br>223,103<br>**Number**<br>**Number**<br>5<br>5|
|---|---|---|
||191,246<br>15,249||
||||



[Loans to directors, guarantees made by the company on behalf of directors] 

[Capital commitments, pension commitments, other financial commitments and contingent liabilities] 

The company is a private company limited by shares and incorporated in England. Its registered office is 15 Ward DERBY DE22 3RY. 

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. 

The member has not required the company to obtain an audit in accordance with section 476 of the Act. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. 

3 



**MASSALEIT COMMUNITY IN THE UNITED KINGDOM Registered number: 1150834 Balance Sheet as at 31 December 2024** 

A.A.KHARIF Director Approved by the board on 17 June 2025 

4 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM** 

## **Detailed profit and loss account items for the year ended 31 December 2024** 

_This schedule does not form part of the statutory accounts_ 

|**Sales**<br>Sales<br>**Other income**<br>Other operating income<br>Income from investments<br>Interest receivable<br>**Cost of raw materials and consumables**<br>Purchases<br>Decrease in stocks<br>**Staff costs**<br>Wages and salaries<br>Directors' salaries<br>Pensions<br>Bonuses<br>Employer's NI<br>Temporary staff and recruitment<br>Staff training and welfare<br>Travel and subsistence<br>Motor expenses<br>Entertaining<br>**Depreciation and other amounts written off assets**<br>Depreciation<br>Amortisation of goodwill<br>Exceptional loss on the disposal of tangible fixed assets<br>Exceptional loss on the disposal of investments<br>**Other charges**<br>Premises costs:<br>Rent<br>Rates<br>Service charges<br>Light and heat<br>Cleaning<br>Use of home<br>General administrative expenses:<br>Telephone and internet<br>Postage<br>Stationery and printing|**2024**<br>**2023**<br>**£**<br>**£**<br>44,120<br>156,369<br>44,120<br>156,369<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|



5 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM** 

## **Detailed profit and loss account items for the year ended 31 December 2024** 

_This schedule does not form part of the statutory accounts_ 

|Courier services<br>Information and publications<br>Subscriptions<br>Bank charges<br>Insurance<br>Equipment expensed<br>Equipment hire<br>Software<br>Repairs and maintenance<br>Bad debts<br>Sundry expenses<br>Legal and professional costs:<br>Audit fees<br>Accountancy fees<br>Solicitors fees<br>Consultancy fees<br>Management fees<br>Advertising and PR<br>Other legal and professional<br>Other<br>Subcontractor costs<br>Direct labour<br>Carriage<br>Discounts allowed<br>Commissions payable<br>Other direct costs<br>Distribution costs<br>Interest payable<br>Non-equity dividends|**2024**<br>**2023**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>64<br>61<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>58,264<br>67,524<br>58,328<br>67,585<br>-<br>-<br>2,400<br>2,400<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,400<br>2,400<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>60,728<br>69,985|
|---|---|



6 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM Detailed balance sheet items as at 31 December 2024** 

_This schedule does not form part of the statutory accounts and should NOT be sent to HMRC_ 

|**Fixed assets**<br>Intangible fixed assets<br>Land and buildings<br>Plant and machinery etc<br>Motor vehicles<br>Investments<br>**Current assets**<br>Stocks<br>Trade debtors<br>Other debtors<br>Investments held as current assets<br>Cash at bank and in hand<br>**Prepayments and accrued income**<br>Prepayments<br>Accrued income<br>**Creditors: amounts falling due within one year**<br>Non-equity preference shares<br>Bank loans and overdrafts<br>Obligations under finance lease and hire purchase contracts<br>Trade creditors<br>Corporation tax<br>Other taxes and social security costs<br>Other creditors<br>**Creditors: amounts falling due after more than one year**<br>Non-equity preference shares<br>Bank loans<br>Obligations under finance lease and hire purchase contracts<br>Trade creditors<br>Other creditors<br>**Accruals and deferred income**<br>Accruals<br>Deferred income<br>**Capital and reserves**<br>Called up share capital<br>Share premium|**2024**<br>**2023**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>191,246<br>223,268<br>191,246<br>223,268<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(15,249)<br>165<br>(15,249)<br>165<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|



7 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM Detailed balance sheet items as at 31 December 2024** 

_This schedule does not form part of the statutory accounts and should NOT be sent to HMRC_ 

|Profit and loss account<br>**Profit and loss account**<br>Brought forward<br>(Loss)/profit<br>Dividends|206,495<br>223,103<br>206,495<br>223,103<br>223,103<br>136,719<br>(16,608)<br>86,384<br>-<br>-<br>206,495<br>223,103|
|---|---|



8 



## **MASSALEIT COMMUNITY IN THE UNITED KINGDOM Data for corporation tax computation** 

Please check the tax computation carefully. VT Software Limited accepts no responsibility or liability for the correctness of the numbers, assumptions, tax rates and calculations in this template. You use this template and associated software entirely at your own risk. If in doubt, please consult a professional tax advisor. 

Please note that the capital allowances sheet (CapAllow) provides a template for your own workings but does not automatically calculate allowances. 

You must click the Re-evaluate AutoHide button if any numbers in the tax computation are changed. Rows with data on may remain hidden if you do not. 

|Tax reference (10 digits no spaces)|||
|---|---|---|
|First day of period covered by tax return<br>01/01/2024<br>Last day of period covered by tax return<br>31/12/2024<br>First day of period covered by statutory accounts<br>01/01/2024<br>Last day of period covered by statutory accounts<br>31/12/2024<br>Click here for more help if the CT accounting period is different to the statutory accounts.|||
|Units|£||
||£||
|Profit /(loss) before tax per the accounts|(16,608)||
|Disallowable expenses|£||
|Entertainment<br>Legal & professional fees<br>Parking fines<br>Depreciation and profit/(loss) on sale of assets<br>Other|-<br>-||
|_Enter any further items directly into the adjustment of profits section on the TaxComp sheet_<br>Donations<br>£|||
|Qualifying donations to UK charities<br>Other donations|||
|Non-trading income|£||
|Interest receivable<br>Property income<br>Exempt dividends/distributions received<br>Other income not taxable|-<br>-||
|Other adjustments|£||
|Finance lease adjustments<br>Leased cars<br>Other operating lease adjustments|||
||||





||£|£|
|---|---|---|
|Dividends payable on non-equity shares|-||
||£||
|Losses utilised|||
|Number of associated companies (excluding this one)<br>Tax year|Number||
|2023<br>2024|||





|**MASSALEIT COMMUNITY IN THE UNITED KINGDOM**|||
|---|---|---|
|**Corporation tax computation**|||
|**Tax reference**|||
|**Period beginning**||**1/01/24**|
|**Period ending**||**31/12/24**|
|**Accounts period beginning**||**1/01/24**|
|**Accounts period ending**||**31/12/24**|
|**Adjustment of trading profits**||**£**|
|Loss before tax per the accounts||(16,608)|
|Add back disallowable expenses|||
|Entertainment||-|
|Legal & professional fees||-|
|Parking fines||-|
|Donations||-|
|Depreciation and (profit)/loss on sale of assets||-|
|Other||-|
|Capital allowances||-|
|Add back dividends payable on non-equity shares included in interest payable||-|
|Deduct non-trading income|||
|Interest receivable||-|
|Property income||-|
|Exempt dividends/distributions received||-|
|Other income not taxable||-|
|Other adjustments|||
|Finance lease adjustments||-|
|Leased cars||-|
|Other operating lease adjustments||-|
|Adjusted trading loss||(16,608)|
|**Taxable profits**||**£**|
|Trading loss|(16,608)||
|Losses utilised|-||
|||(16,608)|
|Interest receivable||-|
|Rental income||-|
|Net chargeable gains||-|
|Less: qualifying donations to UK charities||-|
|Taxable loss||(16,608)|
|**Days in accounting period falling in each tax year**|||
||**Days falling**||
|**Tax year**|**in tax year**|**Basis days**|



12 



|**MASSALEIT COMMUNITY IN THE UNITED KINGDOM**<br>**Corporation tax computation**<br>2023<br>2024|91<br>366<br>275<br>366<br>366|
|---|---|



|**Marginal**|**rate relief**|**calculation**||||||
|---|---|---|---|---|---|---|---|
||**Ass**||||**Taxable**|**Augmented**||
|**Tax year**|**co's**|**Fraction Lower Limit**||**Upper Limit**|**profit**|**profit**|**Relief**|
|2023|0|3/200|12,431.69|62,158.47|-|(4,129.31)|-|
|2024|0|3/200|37,568.31|187,841.53|-|(12,478.69)|-|
||||50,000.00|250,000.00|-|(16,608.00)|-|



## **Corporation tax payable** 

|**Corporation tax payable**|||
|---|---|---|
|**Tax year**<br>2023<br>2024<br>Corporation tax payable<br>Marginal rate relief<br>Corporation tax payable net of marginal rate relief|**Taxable**<br>**profit**<br>**Tax rate**<br>**Corp Tax**<br>-<br>19%<br>-<br>-<br>19%<br>-<br>-<br>-<br>-<br>-||
|||-<br>-|
|||-|



13 



|**MASSALEIT COMMUNITY IN THE UNITED KINGDOM**<br>**Capital allowances**<br>**Tax reference**<br>**Period beginning**<br>**Period ending**<br>**Summary**<br>General pool<br>Special rate pool<br>Short term asset pools<br>Total capital allowances<br>**General Pool**<br>Written down value brought forward<br>Disposal receipts<br>Balancing allowance<br>Balancing charge<br>Expenditure qualifying for writing down allowance<br>Relevant first year expenditure<br>Other expenditure qualifying for first year allowance<br>Expenditure qualifying for annual investment allowance<br>FYA in respect of relevant FYA expenditure<br>Other first year allowances<br>Annual investment allowance<br>Writing down allowance<br>Written down value carried forward<br>**Special rate pool**<br>Written down value brought forward<br>Disposal receipts<br>Balancing allowance<br>Balancing charge<br>Thermal installation expenditure<br>Integral feature expenditure<br>Expenditure on a car that is not a main rate car<br>Expenditure on cushion gas<br>Expenditure qualifying for annual investment allowance<br>Annual investment allowance<br>Writing down allowance<br>Written down value carried forward<br>**Total of short life asset pools**<br>Number of single asset pools<br>Written down value brought forward<br>Disposal receipts|-<br>-<br>-<br>-|**1/01/24**<br>**31/12/24**<br>**£**<br>-<br>-<br>-|
|---|---|---|
|||-|
|||**£**<br>-<br>-<br>-<br>-<br>-|
|||-<br>-<br>-<br>-<br>-|
||-<br>-||
|||-|
|||**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|||-<br>-<br>-|
||||
|||-|
|||-<br>**£**<br>-<br>-|



14 



|**MASSALEIT COMMUNITY IN THE UNITED KINGDOM**<br>**Capital allowances**<br>Balancing allowances<br>Balancing charges<br>Expenditure qualifying for written down allowance<br>Relevant first year expenditure<br>Other expenditure qualifying for first year allowance<br>Expenditure qualifying for annual investment allowance<br>FYA in respect of relevant FYA expenditure<br>Other FYA<br>Annual investment allowances<br>Writing down allowances<br>Written down value carried forward|-<br>-<br>-<br>-|-<br>-<br>-|
|---|---|---|
|||-<br>-<br>-<br>-<br>-|
||||
|||-|



15 



|**MASSALEIT COMMUNITY IN THE UNITED KINGDOM**<br>**Chargeable gains**<br>**Tax reference**<br>**Period beginning**<br>**Period ending**<br>Gross chargeable gains<br>Allowable losses<br>Net chargeable gains|**1/01/24**<br>**31/12/24**<br>**£**<br>-<br>-|
|---|---|
||-|



_A computation of each gain or loss can be included below. The amounts should be tagged using the Set Tag (Comprehensive) button. In the Set Tag (Comprehensive) dialog, select 'Chargeable gains' in the drop down list at the top to see the available tags._ 

16 



_Formula driven text is placed here and then referred to by cells in the main body of the accounts_ 

_To indicate that the company has only one director, or that the sole director is female, click on the Workbook Properties button (second button on the VT toolbar)_ 

## _Directors report and balance sheet_ 

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. 

The member has not required the company to obtain an audit in accordance with section 476 of the Act. 

for the year ended 31 December 2024 for the period ended 31 December 2024 for the period from 1 January 2024 to 31 December 2024 

for the year ended 31 December 2024 for the year ended 31 December 2024 year 

s s' present their are 

The directors acknowledge their responsibilities for 

complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. 

The following persons served as directors during the year: 

for the information of the directors only 

## _Statement of directors responsibilities_ 

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. 

Company law requires the directors to prepare accounts for each financial year. 

Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. 

In preparing these accounts, the directors are required to: 

select suitable accounting policies and then apply them consistently; 

Library   F ACC2024   17   17/06/2025 



## _Directors report and balance sheet_ 

make judgements and estimates that are reasonable and prudent; 

prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. 

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## _Accountants and auditors reports_ 

We have audited the accounts of MASSALEIT COMMUNITY IN THE UNITED KINGDOM for the year ended 31 December 2024 which comprise 

the Profit and Loss Account and the Balance Sheet 

give a true and fair view of the state of the company's affairs as at 

31 December 2024 and of its loss for the year then ended; 

As explained more fully in the Statement of Directors' Responsibilities, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors. 

In our opinion the information given in the Directors' Report for the financial year for which the accounts are prepared is consistent with the accounts. 

In accordance with your instructions, we have prepared the accounts which comprise 

from the accounting records of the company and on the basis of information and explanations you have given to us. 

You consider that the company is exempt from an audit for the year ended 31 December 2024. 

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. 

financial year financial year. 

In accordance with the engagement letter dated 17 June 2025 

, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the accounts of the company which comprise 

from the accounting records and information and explanations you have given to us. 

You have acknowledged on the balance sheet as at 31 December 2024 your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

Library   F ACC2024   18   17/06/2025 



## _Directors report and balance sheet_ 

You consider that the company is exempt from the statutory requirement for an audit for the 

## year. 

We have performed certain procedures in respect of the Company’s unaudited accounts for the year ended 31 December 2024 (which comprise ), made enquiries of the Company’s directors and assessed accounting policies adopted by the directors, in order to gather sufficient evidence for our conclusion in this report. 

This report is made solely to the Company’s directors, as a body, in accordance with the terms of our engagement letter dated 17 June 2025. 

It has been released to the directors on the basis that this report shall not be copied, referred to or disclosed, in whole (save for the directors’ own internal purposes or as may be required by law or by a competent regulator) or in part, without our prior written consent. Our work has been undertaken so that we might state to the directors those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s directors as a body for our work, for this report or the conclusions we have formed. 

You have confirmed that you have met your duty as set out in the directors’ statement. You consider that the Company is exempt from the statutory requirement for an audit for the year. 

Our responsibility is to form and express an independent conclusion, based on the work carried out, to you on the accounts. 

Based on our work, nothing has come to our attention to refute the directors’ confirmation that in accordance with the Companies Act 2006 the accounts give a true and fair view of the state of the Company’s affairs as at 

and of its loss for the year then ended and have been properly prepared in accordance with the Financial Reporting Standard for Smaller Entities. 

## _ACCA report_ 

This report is made solely to the Board of Directors of MASSALEIT COMMUNITY IN THE UNITED KINGDOM, as a body, in accordance with the terms of our engagement letter dated 

Our work has been undertaken solely to prepare for your approval the accounts of MASSALEIT COMMUNITY IN THE UNITED KINGDOM and state those matters that we have agreed to state to the Board of Directors of MASSALEIT COMMUNITY IN THE UNITED 

in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. 

in accordance with ICAEW Technical Release 07/16 AAF. 

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MASSALEIT COMMUNITY IN THE UNITED KINGDOM and its Board of Directors as a body for our work or for this report. 

It is your duty to ensure that MASSALEIT COMMUNITY IN THE UNITED KINGDOM has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of MASSALEIT COMMUNITY IN THE UNITED KINGDOM You consider that MASSALEIT COMMUNITY IN THE UNITED KINGDOM is exempt from the statutory audit requirement for the year. 

We have not been instructed to carry out an audit or a review of the accounts of MASSALEIT COMMUNITY IN THE UNITED KINGDOM. 

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## _Directors report and balance sheet_ 

For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the 

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