Company Registration Number - 07388525
The Charity Registration Number is :- 1152346
ALHAYAT LANGUAGES LTD
Report and Accounts
30 September 2021
ALHAYAT LANGUAGES LTD
Report and accounts for the year ended 30 September 2021
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees’ Annual Report | 1 | |
| Independent Examiner's Report | 8 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 10 | |
| Statement of Financial Activities - PriorYear statement | 11 | |
| Movements in funds | 12 | |
| Income and Expenditure account | 13 | |
| Balance sheet | 14 | |
| Notestotheaccounts | 15 |
ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
The Trustees present their Report and Accounts for the year ended 30 September 2021, which also comprises the Directors' Report required by the Companies Act 2006.
Reference and administrative details
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The charity name.
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The legal name of the charity is:- AAHAYAT LANGUAGES LTD
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The charity is also known by its operating name, Alhayat Languages Ltd
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1152346
Legal structure of the charity
The charity was initally constituted as a company limited by share capital, but is now constituted as a company limited by guarantee registered under the Companies Acts.
The governing document of the charity is the Memorandum and Articles of Association as adopted on 14 May 2013.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
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ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
The principal operating address, telephone number, email and web addresses of the charity are:-
Unity House
49-51 Preston New Road,
Blackburn, BB1 6AE
Telephone 01254 433736
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
The Trustees in office on the date the report was approved were:-
Iftab Hussain
Amir Shafiq
Javid Khan
The following persons served as Trustees during the year ended 30 September 2021 :-
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
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Name Appointed Resigned/Retired
Iftab Hussain
Amir Shafig
Javid Khan
Mohammed Rafiq 02/11/2021
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All the trustees are also members of the charity.
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
Our aims are:
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To advance the education of the public without distinction of age, disability, health status, religious or political affiliation, race, sex or sexual orientation through teaching, primarily but not exclusively, in the subjects of good citizenship and the English language.
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To provide relief for asylum seekers and refugees who are in conditions of hardship or stress.
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ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
The main activities undertaken in relation to those purposes during the year.
We are providing English language teaching to adults without discriminating on any grounds for example race, sex, religion, politics, disabilities and gender.
We provide free classes to any learners who are asylum seekers or refugees, when they need help.
We provide a supportive and caring environment in order to protect the mental health of learners.
We provide free drop in services from Universal job credit to people experiencing domestic violence and hardship.
We provide integration activities to assist their inclusion into the wider community. In addition, we provide drop-in sessions weekly to give advice and information about leisure and recreationally opportunities locally.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
We have provided courses and services to the public that enable users to improve and develop their personal skills. These improve users job prospects and integration into society in general.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The main achievements and performance of the charity during the year.
A total of 320 learner completed an ESOL course on the AMIF and Welcome programme. 90 percent of the learners completed a National qualification. This has been a challenge year due to disturbances from Covid.
The difference the charity's performance during the year has made to the beneficiaries of the charity.
Beneficiaries have gained National certification awards and have benefitted from higher selfconfidence as well as better employment prospects and progression.
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ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
The degree to which the achievements and performance during the year have benefited wider society.
Better integration in local communities, more volunteers taking part in civic duties, less tension and suspicions in local communities.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
In selecting new trustees we seek to identify people who are passionate about our cause. Potential trustees are asked to attend trustee meetings where they are given more details of the charity's aims and objectives. If all trustees agree, the new candidate will be proposed as a new trustee at the subsequent trustees meeting. This process allows due consideration of a person's eligibility, personal competence, specialist knowledge and skills.
The charity's financial position at the end of the year ended 30 September 2021
The financial position of the charity at 30 September 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Net income/(expenditure) | 22,994 | (14,979) |
| Unrestricted Revenue Funds available for the general purposes ofthe charity |
a0;a%8 | 17,428 |
| TotalFunds | 40,419 | 17,424 |
Financial review of the position at the reporting date, 30 September 2021.
The trustees consider the financial performance by the charity during the year to have been satisfactory. Reserves have been drawn down during the year for projects as expected.
Specific changes in fixed assets are detailed in the notes to the accounts.
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ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
Policies on reserves.
The Trustees deem the unrestricted reserves to be sufficient to cover the core costs of the charity for the next year. There are plans in place to use the current reserves to provide further courses to the public.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Principal funding sources in the year and how these support the key objectives of the charity.
WELCOME Syrian Refugee Resettlement Programme and Home Office ‘AMIF' project.
All of these projects have at their core, the aims of developing and progressing English language, in areas with deprived BAME communities, and with refugees, whilst encouraging and promoting community and social cohesion through language development.
Employment of disabled persons
Alhayat Languages operates an equal opportunities employment policy and is opposed to all forms of discrimination. Our selection processes are non-discriminatory and always seek to give full and fair consideration to those with disabilities for all vacancies, taking into account their aptitudes and skills.
Details of The Independent Examiner
Mobeen Ismail Member of Chartered Accountants
1st Floor 40c Preston New Road Blackburn
BB2 6AH
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ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
Statement of the Directors' and Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of
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recommended practice have been followed, subject to any material
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departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
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ALHAYAT LANGUAGES LTD
Company Registration Number - 07388525
Trustees’ Annual Report for the year ended 30 September 2021
Method of preparation of accounts - Small company provisions
The financial statements are set out on pages 10 to 25. The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102. (effective 1st January 2016) These financial statements 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.
(hahet Iftab Hussain Director and Trustee
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ALHAYAT LANGUAGES LTD
Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 September 2021
| report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 25 for the year ended 30 September 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 0, you, the charitable company’s Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. | confirm that | am qualified to undertake the examination because | am an authorised member of Chartered Accountants, which is one of the listed bodies.
| report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
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ALHAYAT LANGUAGES LTD
Consequently, | do not express an audit opinion on the view given by the financial statements, and in particular, | express no opinion as to whetherthe financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. | planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report | obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion Subject to the limitations upon the scope of my work as detailed above, | have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 30 September 2021 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that | am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Accountants;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011; the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
| 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 financial statements to be reached. Signed:=
Mobeen Ismail - Independent Examiner
Chartered Accountants 1st Floor 40c Preston New Road Blackbum BB2 6AH
This report was signed on 19 May 2022
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ALHAYAT LANGUAGES LTD - Statement of Financial Activities for the year ended 30 September 2021
Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2021, as required by the Companies Act 2006)
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|||||||||
|---|---|---|---|---|---|---|---|
|SORP|Current|year|Current year|Current year|Prior Year|
|Ref|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2021|2021|2021|2020|
|£|£|£|g|
|Income|&|Endowments|from:|
|Donations|&|Legacies|Al|15,940|-|15,940|11,597|
|Charitable|activities|A2|271,042|-|271,042|320,056|
|Total|income|A|286,982|-|:|286,982|331,653|
|Expenditure|on:|
|Charitable|activities|B2|263,988|-|263,988|346,632|
|Total expenditure|B|263,988|-|;|263,988|346,632|
|Net|income/(expenditure)|for the year|22,994|7|22,994|(14,979)|
|Net|income|after transfers|A-B-C|22,994|=|22,994|(14,979)|
|Net movement|in|funds|22,994|=|22,994|(14,979)|
|Reconciliation|of|funds:-|E|
|Total|funds|brought|forward|17,424|-|17,424|32,403|
|Total funds carried|forward|40,418|.|;|40,418|17,424|
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The 'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 15 to 25 form an integral part of these accounts.
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ALHAYAT LANGUAGES LTD- Statement of Financial Activities for the year ended 30 September 2021
| SORP Ref |
PriorYear Unrestricted |
PriorYear Restricted |
PriorYear TotalFunds |
|||
|---|---|---|---|---|---|---|
| Funds | Funds | |||||
| 2020 | 2020 | 2020 | ||||
| £ | £ | £ | ||||
| Income from: | ||||||
| Donations & Legacies | Al | 11,597 | - | 11,597 | ||
| Charitable activities | A2 | 320,056 | - | 320,056 | ||
| Totalincome | A | 331,653 | - | ___331,653 | ||
| Expenditure on: | ||||||
| Charitable activities | B2 | 346,632 | - | 346,632 | ||
| Totalexpenditure | B | 346,632 | . | ; | 346,632 | |
| Netexpenditure for the year | (14,979) | - | (14,979) | |||
| Netincome aftertransfers | (14,979) | = | (14,979) | |||
| Netmovement in funds | (14,979) | 7 | (14,979) | |||
| Reconciliation of funds:- | E | |||||
| Total funds brought forward | 32,403 | - | 32,403 | |||
| Totalfunds carried forward | 17,424 | . | ; | 17,424 | ||
| Allactivitiesderivefromcontinuing | operations |
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ALHAYAT LANGUAGES LTD- Statement of Financial Activities for the year ended 30 September 2021
ALHAYAT LANGUAGES LTD- Resources applied in the year ended 30 September 2021 towards fixed assets for Charity use:-
| 2021 towards fixed assets for Charity use:- | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Funds generated in the yearas detailed in theSOFA | 22,994 | (14,979) |
| Resources applied on functional fixed assets | (3,993) | (8,638) |
| Netresourcesavailabletofundcharitableactivities | 19,001 | (23,617) |
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
The notes attached on pages 15 to 25 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 30 September 2021
Revenue accumulated funds
| Unrestricted | Restricted | Total | Lastyear | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | ||
| 2021 | 2021 | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Accumulated funds broughtforward | 17,424 | - | 17,424 | 32,403 | |
| Recognised gainsand losses before transfers | 22,994 | 22,994 | (14,979) | ||
| 40,418 | - | 40,418 | 17,424 | ||
| Closing revenuefunds | 40,418 | . | : | 40,418 | 17,424 |
| Summary of funds | Unrestricted | Restricted | Total | LastYear | |
| and | Funds | Funds | Total Funds | ||
| Designated funds | |||||
| 2021 | 2021 | 2021 | 2020 | ||
| £ | £ | g | £ | ||
| Revenueaccumulatedfunds | 40,418 | - | 40,418 | 17,424 |
The notes attached on pages 15 to 25 form an integral part of these accounts.
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ALHAYAT LANGUAGES LTD - Balance Sheet as at 30 September 2021
| SORP | ||||||
|---|---|---|---|---|---|---|
| Note | Ref | 2021 | 2020 | |||
| £ | £ | |||||
| Fixed assets | A | |||||
| Tangible assets | 8 | A2 | 12,650 | 13,272 | ||
| Current assets | B | |||||
| Debtors | 9 | B2 | 5,627 | - | ||
| Cash atbank and in hand | B4 | 25,502 | 53,024 | |||
| Total current assets | 31,129 | 53,024 | ||||
| Creditors: amounts falling duewithin | ||||||
| oneyear | 10 | C1 | (3,360) | (48,872) | ||
| Netcurrentassets | 27,769 | 4,152 | ||||
| Thetotal netassetsofthecharity | 40,419 | 17,424 | ||||
| The total netassets ofthe charity arefunded | funded | by thefunds ofthe charity, as follows:- | ||||
| Restricted funds | ||||||
| Unrestricted Funds | ||||||
| Unrestricted Revenue Funds | 14 | D3 | 40,419 | 17,424 | ||
| Designated Funds | ||||||
| Total charity funds | _ | 40,419 | 17,424 |
The 'SORP Ref" indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
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 charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.
The financial statements 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. Iftab Hussain | bole \yer
Trustee
Approved by the board of trustees on 19 May 2022
The notes attached on pages 16 to 26 form an integral part of these accounts.
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ALHAYAT LANGUAGES LTD- Statement of Financial Activities for the year ended 30 September 2021
ALHAYAT LANGUAGES LTD
Income and Expenditure Account for the year ended 30 September 2021 as required by the Companies Act 2006
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income | ||
| Income from operations | 286,982 | 331,653 |
| Investment income | ||
| Gross income in the year before exceptional items | 286,982 | 331,653 |
| Gross income in the year including exceptional items | 286,982 | 331,653 |
| Expenditure | ||
| Charitable expenditure, excluding depreciation and amortisation | 258,533 | 341,632 |
| Depreciation and amortisation | 4,615 | 4,160 |
| Governance costs | 840 | 840 |
| Realised losses on disposals of social investments which are programme relatec | * | * |
| Total expenditure in the year | 263,988 | 346,632 |
| Net income before tax in the financial year | 22,994 | (14,979) |
| Tax on surplus on ordinary activities | - | - |
| Net income aftertax in the financial year | 22,994 | (14,979) |
| Retained surplus forthe financial year | 22,994 | (14,979) |
| Allactivitiesderivefromcontinuingoperations |
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 15 to 25 form an integral part of these accounts.
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ALHAYAT LANGUAGES LTD
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Notes to the Accounts for the year ended 30 September 2021
1 Accounting policies
Policies relating to the production of the accounts.
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Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Risks and future assumptions
The charity is a public benefit entity. The charity is currently operating as a going concern and has the required funding to do so for the next 12 months. Bids are being prepared to acquire additional funding for projects beyond this period. Successful bids will secure the charity's ability to operate as a going concern in the longer term. Policies relating to categories of income and income recognition. Policies relating to expenditure on goods and services provided to the charity. Recognition of liabilities and expenditure A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.. Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. Policies relating to assets, liabilities and provisions and other matters.
Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. Plant and machinery 15 % straight line
Stocks and work in progress Stock is valued at the lower of cost and net realisable value.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
Creditors and provisions
Creditors are measured at their settlement amounts at the balance sheet date. Provisions for liabilities are measured at the best estimate of their settlement amount at the balance sheet date.
15
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ALHAYAT LANGUAGES LTD
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Notes to the Accounts for the year ended 30 September 2021
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Cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in
credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the
charity.
There are currently no designated or restricted funds.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for
UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital
gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the
Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific
charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is
therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the
assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar
objects to the charity.
4 Significance of financial instruments to the charity's position
There are no significant implications offinancial instruments ot the charity's financial position or performance.
5 Net surplus before tax in the financial year
2021 2020
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 4,615 4,160
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ALHAYAT LANGUAGES LTD
Notes to the Accounts for the year ended 30 September 2021
6 Staff costs and emoluments
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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Salary costs|2021|2020|
|£|£|
|Gross|Salaries|excluding|trustees|and|key|management|personnel|108,789|236,942|
|Salaries|and|benefits|paid|to|key|management|personnel|66,498|41,135|
|Total|salaries, wages and|related|costs|175,287|278,077|
|Numbers|of full time|employees|or full time|equivalents|2021|2020|
|The|average|number|of total|staff employed|in|the|year was|16|23|
|The|estimated|full|time|equivalent|number|of|all|staff employed|in|the year was|11|17|
|The estimated equivalent number of full time staff deployed in|different activities|in|the year was:-|
|Engaged|on|charitable|activities|7|13|
|Engaged|on|management|and|administration|4|4|
|The estimated|full time|equivalent number of all staff employed as|above|11|17|
|Neither the trustees|nor any|persons|connected|with them|have|received|any|remuneration|from the|charity|or any|related|
|entity,|either|in|the|current|or|prior year.|
|No|employees|received|emoluments|(excluding|pension|costs)|in|excess|of £60,000|per|annum.|
|Chief|Executive|Officer|
|The|remuneration|in|the year year was|37,010|49,300|
|Pension|contributions|paid|by the|employer|-|259|
|Total remuneration package included in|total salaries above|37,010|49,659|
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17
ALHAYAT LANGUAGES LTD
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Notes to the Accounts for the year ended 30 September 2021
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7 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
8 Tangible fixed assets
Land and Plant & Motor Total
Buildings Machinery Vehicles
£ £ £ £
Cost
At 1 October 2020 - 27,731 - 27,731
Additions - 3,993 - 3,993
At 30 September 2021 - 31,724 - 31,724
Depreciation
At 1 October 2020 - 14,459 - 14,459
Charge for the year - 4,615 - 4,615
At 30 September 2021 : 19,074 : 19,074
Net book value
At 30 September 2021 12,650 12,850
At 30 September 2020 18,2720 18,272
All assets are used for direct charitable purposes.
9 Debtors 2021 2020
£ £
Other Debtors 6,627 -
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18
ALHAYAT LANGUAGES LTD
Notes to the Accounts for the year ended 30 September 2021
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|10|Creditors:|amounts|falling|due|within|one|year|2021|2020|
|£|£|
|Other|creditors|3,360|48,872|
|11|Income|and|Expenditure|account summary|2021|2020|
|£|£|
|At|1|October|2020|17,424|32,403|
|Surplus/(loss)|after tax|for the year|22,994|(14,979)|
|At 30 September 2021|40,418|17,424|
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12 No related party transactions
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||||||||||
|---|---|---|---|---|---|---|---|---|
|There were|no|transactions|with|related|parties|in|the|year.|
|13|Particulars|of how|particular funds|are|represented|by assets|and|liabilities|
|At 30 September 2021|Unrestricted|Designated|Restricted|Total|
|funds|funds|funds|Funds|
|£|£|£|£|
|Tangible|Fixed|Assets|12,650|-|-|12,650|
|Current Assets|31,129|-|31,129|
|Current|Liabilities|(3,360)|-|-|(3,360)|
|40,41 9|-|-|40,419|
|At|1|October 2020|Unrestricted|Designated|Restricted|Total|
|funds|funds|funds|Funds|
|£|£|£|£|
|Tangible|Fixed|Assets|13,272|-|-|13,272|
|Current Assets|53,024|-|-|53,024|
|Current|Liabilities|(48,872)|-|-|(48,872)|
|17,424|-|-|17,424|
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14 Change in total funds over the year as shown in Note 13, analysed by individual funds
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||||||||
|---|---|---|---|---|---|---|
|Funds|brought|Movement|in|Funds|carried|
|forward|from|fundsin|2021|Transfers|forward|to|
|2020|fundsbetweenin|2021|2022|
|See|Note|15|See|Note|0|
|£|£|£|£|
|Unrestricted and designated|funds:-|
|Unrestricted|Revenue|Funds|17,424|22,994|-|40,418|
|Total unrestricted and|designated|funds|17,424|22,994|:|40,418|
|Total|charity funds|17,424|22,994|-|40,418|
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19
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ALHAYAT LANGUAGES LTD
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Notes to the Accounts for the year ended 30 September 2021
15 Analysis of movements in funds over the year as shown in Note 14
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Other
Income Expenditure Gains & Movement
Losses in funds
2021 2021 2021 2021
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 286,982 (263,988) - 22,994
16 The purposes for which the funds as detailed in note 14 are held by the charity are:-
Unrestricted and designated funds:-
These funds are held for the meeting the objectives of the charity, and to
Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are
free from all restrictions on their use.
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17 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
20
ALHAYAT LANGUAGES LTD
Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
| 18 | Donations and Legacies | ||||||
|---|---|---|---|---|---|---|---|
| Current year | Currentyear | Current year | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | ||||
| Funds | Funds | ||||||
| 2021 | 2021 | 2021 | 2020 | ||||
| £ | £ | £ | £ | ||||
| Revenue grants from government and public bodies | |||||||
| HMRCJRSGRANT | - | - | - | 3,133 | |||
| COVID-19RESPONSE GRANT | 7 | - | 3 | 8,464 | |||
| BLACKBURN WITHDARWENBOROUGH | 15,940 | - | 15,940 | - | |||
| Total public sectorrevenue grants | 15,940 | — | 15,940 | 11,597 | |||
| Total Donationsand Legacies | Al | 15,940 | - | : | 15,940 | 11,597 | |
| 19 | Income from charitable activities | - Trading Activities | |||||
| Current year | Current year | Current year | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | ||||
| Funds | Funds | ||||||
| 2021 | 2021 | 2021 | 2020 | ||||
| £ | gz | £ | £ | ||||
| Primary purpose and ancillary trading | |||||||
| Sale ofgoods and services in accordance with the charity's objects |
271,042 | - | 271,042 | 320,056 | |||
| Total Primarypurpose and ancillarytrading | 271,042 | - | 271,042 | 320,056 | |||
| 20 | Total Income from charitable activities | ||||||
| Currentyear | Currentyear | Currentyear | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | ||||
| Funds | Funds | ||||||
| £ | £ | £ | £ | ||||
| 2021 | 2021 | 2021 | 2020 | ||||
| Total income from charitable trading | 271,042 | - | 271,042 | 320,056 | |||
| Totalfromcharitableactivities | A2 | 271,042 | - | : | 271,042 | 320,056 |
21
ALHAYAT LANGUAGES LTD
Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015
21 Expenditure on charitable activities - Direct spending
| Current year | Current year | Current year | Current year | Prior Year | ||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | TotalFunds | |||||
| Funds | Funds | |||||||
| 2021 | 2021 | 2021 | 2020 | |||||
| £ | & | £ | £ | |||||
| Grosswages and salaries - charitable activities | 175,287 | - | 175,287 | 278,077 | ||||
| Total directspending | B2 | 175,287 | - | : | 175,287 | 278,077 | ||
| 22 | Expenditure on charitable activities - Charitable trading | |||||||
| Current year | Current year | Current | year | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Funds | Funds | |||||||
| 2021 | 2021 | 2021 | 2020 | |||||
| gz | £ | £ | £ | |||||
| Cost ofgoods for primary purpose trading | - | - | - | 2,742 | ||||
| Total charitable trading costs | B2b | - | - | - | 2,742 | |||
| 23 | Expenditure on charitable activities- Grant funding ofactivities | |||||||
| Currentyear | Currentyear | Current | year | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Funds | Funds | |||||||
| 2021 | 2021 | 2021 | 2020 | |||||
| £ | £ | £ | £ | |||||
| Grants made to organisations | 300 | - | 300 | 360 | ||||
| Total grantmaking costs | B2c | 300 | - | 300 | 360 | |||
| Breakdown ofGrants made to organisations | ||||||||
| Current year | Current year | Current | year | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Funds | Funds | |||||||
| 2021 | 2021 | 2021 | 2020 | |||||
| £ | £ | £ | £ | |||||
| Save The Children | 300 | - | 300 | 360 | ||||
| 300 | -_ | 300 | 360 |
22
,
ALHAYAT LANGUAGES LTD
Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015
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||||||||||
|---|---|---|---|---|---|---|---|---|
|24|Support|costs|for|charitable|activities|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total|Funds|Total|Funds|
|Funds|Funds|
|2021|2021|2021|2020|
|£|£|£|£|
|Employee|costs|not included in|direct costs|
|Training|and|welfare|-|staff|-|-|-|87|
|Travel|and|subsistence|-|staff|2,005|-|2,005|7,859|
|Subcontractors|6,620|-|6,620|-|
|Premises|Expenses|
|Rent|payable|under operating|leases|12,009|-|12,009|-|
|Licence|fees|payable|26,906|-|26,906|26,188|
|Rates|and|water|charges|8,919|-|8,919|9,886|
|Room|Hire|11,990|-|11,990|6,024|
|Light|heat and|power|2,166|-|2,166|2,596|
|Cleaning|and|waste|management|458|-|458|244|
|Premises|repairs,|renewals|and|maintenance|90|-|90|-|
|Property insurance|446|-|446|-|
|Administrative|overheads|
|Telephone,|fax and|internet|1,590|-|1,590|1,082|
|Postage|-|-|-|39|
|Stationery|and|printing|1,052|-|1,052|1,165|
|Equipment|expenses|3,515|-|3,515|-|
|Software|licences|and|expenses|1,024|-|1,024|1,994|
|Advertising|and|marketing|3,397|-|3,397|2,500|
|Professional|fees paid|to|advisors|other than|the|auditor or examiner|
|Accountancy|fees|other than|examination|or|
|audit|fees|500|-|500|500|
|Other|legal|and|professional|-|-|-|60|
|Financial|costs|
|Bank|charges|259|-|259|229|
|Depreciation|& Amortisation|in|total|for the|4,615|-|4,615|4,160|
|Support|costs|before|reallocation|87,561|-|87,561|64,613|
|Total support costs|87,561|:|;|87,561|64,613|
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23
ALHAYAT LANGUAGES LTD
Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015
25 Other Expenditure - Governance costs
| Current year | Current year | Current year | Current year | Prior Year | ||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Funds | Funds | |||||||
| 2021 | 2021 | 2021 | 2020 | |||||
| £ | £ | £ | £ | |||||
| Independent Examiner's fees | 840 | - | 840 | 840 | ||||
| Total Governancecosts | 840 | - | ; | 840 | 840 | |||
| 26 | Total Charitable expenditure | |||||||
| Current year | Current year | Current | year | PriorYear | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Funds | Funds | |||||||
| 2021 | 2021 | 2021 | 2020 | |||||
| £ | £ | £ | £ | |||||
| Total direct spending | B2a | 175,287 | - | 175,287 | 278,077 | |||
| Total charitable trading costs | B2b | - | - | - | 2,742 | |||
| Total grantmaking costs | B2c | 300 | - | 300 | 360 | |||
| Total support costs | B2d | 87,561 | - | 87,561 | 64,613 | |||
| Total Governance costs | B2e | 840 | - | 840 | 840 | |||
| Totalcharitableexpenditure | B2 | 263,988 | - | 263,988 | 346,632 |
24