Zaheer & Company
Chartered certified accountants and registered auditors
AL MANHAL
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2022
COMPANY REGISTRATION NO: 08200767
CHARITY REGISTRATION NO: 1153046
63 Kingsway - Burnage - Manchester M19 2LL
Tel: 0161 - 248 9898 - Fax: 0161 - 248 9899 - E-mail: farroukh@zaheerandco.com - www.zaheerandco.co.uk VAT Registration Number: 741 2871 39
Partners: Mr. Farroukh Zaheer (FCCA), Mrs. Neelam Zaheer
AL MANHAL
CONTENTS
| Page | |
|---|---|
| Directors / Trustees | 1 |
| Independent Review | 2 |
| Income and Expenditure Account | 3 |
| Balance Sheet | 4 |
| Notes to the accounts | 5 - 7 |
Al Manhal
TRUSTEES AND PROFESSIONAL ADVISORS
COMPANY NO. 8200767 CHARITY NO. 1153046 TRUSTEES: Dr Zohra Ali Jadei Zaiba Nazer Isra Al Douri
BUSINESS ADDRESS: 271 BURTON ROAD WEST DISBURY MANCHESTER M20 2WA
BANKERS: HSBC BANK PLC 760 WILMSLOW ROAD DISBURY MANCHESTER M20 2DP ACCOUNTANTS: ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL
Page 1
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF AL MANHAL
I report on the accounts of the AL Manhal, registered charity number 1153046 for the accounts year ended 30th September 2022 which are set out on pages 3 to 7.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation for the accounts in accordance with the requirement of the Charities Act 2011 (''the Act''). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 145 of the 2011 Act)
-
to follow the procedures laid down in the General Directions given by the Charity Commission
-
(under section 145(5)(b) of the Act); and in accordance FRS 102 SORP
-
to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes 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 seeking 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 I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT:
In connection with our examination, no matter has come to my attention;
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 41 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr. Farroukh Zaheer (FCCA) Zaheer and Company Chartered Certified Accountants and Registered Auditors 63 Kingsway Burnage Manchester M19 2LL Date:
Page 2
Al Manhal Receipt and Expenditure Account for the year ended 30th September 2022
| Notes INCOME AND ENDOWMENTS DONATIONS AND LEGACIES 1 FEES AND REGISTRATIONS 1 BOOK SALES 1 OTHER 1 TOTAL INCOME LESS: EXPENDITURE EXPENDITURE ON RAISING FUNDS 4 EXPENDITURE ON CHARITABLE ACTIVITIES 4.1 TOTAL EXPENDITURE NET INCOME / EXPENDITURE TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds Restricted funds Endowment Total £ £ £ £ 13,039 - - 13,039 48,465 - - 48,465 3,611 - - 3,611 1,693 - - 1,693 66,807 - - 66,807 1,485 - - 1,485 78,754 - - 78,754 80,239 - - 80,239 (13,431) - - (13,431) 26,776 - - 26,776 13,345 - - 13,345 2022 |
2021 Total 2,554 39,873 4,551 173 47,151 200 46,292 46,492 659 29,520 30,179 |
|---|---|---|
Page 3
Al Manhal Balance Sheet As at 30th September 2022
| Notes £ £ FIXED ASSETS Tangible Assets 5 1,704 Investments - 1,704 CURRENT ASSETS Cash at bank and in hand 6 12,951 12,951 CURRENT LIABILITIES Creditors: amount falling due within 7 1,311 one year NET CURRENT ASSETS 11,641 TOTAL ASSET LESS CURRENT LIABILITIES 13,345 Creditors: amount falling due more than - one year TOTAL NET ASSETS 13,345 THE FUNDS OF THE CHARITY: Unrestricted Funds: 8 13,345 Restricted Funds: - TOTAL CHARITY FUNDS 13,345 2022 |
£ £ 2,131 2,131 25,595 25,595 950 950 24,645 26,776 - 26,776 26,776 - 26,776 2021 |
|---|---|
For the year ending 30th September 2022 the charity was entitled to exemption from audit under charities Act 2011.
Trustees' responsibility:
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006, with the Financial Reporting Standard for Smaller Entities (effective April 2008) and FRS 102 SORP. The Charity is subject to Independent Examination under charity legislation, and the report is on page '4'.
Approved on behalf of the Board
We approve these accounts and confirm that we have made available all the information and explanations for their preparation.
Trustee(s):
DR ZOHRA JADEI
Page 4
Al Manhal
Notes to the Accounts for the year ended 30th September 2022
| Note: 1 INCOME AND ENDOWMENTS Donations and Legacies Fees and Registration Book Sales Others |
Unrestricted Restricted Endowment Total 13,039 - - 13,039 48,465 - - 48,465 3,611 - - 3,611 1,693 - - 1,693 66,807 - - 66,807 2022 |
2021 2,554 39,873 4,551 173 47,151 |
|---|---|---|
Note: 2
ACCOUNTING POLICIES
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with Recommended Accounting Practice 2015', (FRS 102 SORP), 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 FRSSE SORP 2015 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.
Accounting convention
The financial statements are prepared, on a going concern basis, under the historical cost convention. The charity is mainly dependent on continuing donations and as a consequence the going concern basis is also dependent on the continuing of donations.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Recognition of liabilities and expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fund raising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
All costs are allocated between the expenditure categories of Statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly , and others are apportioned on an appropriate basis.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Page 5
Al Manhal Notes to the Accounts for the year ended 30th September 2022
Note: 2.1
LIABILITY TO TAXATION
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the 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.
| Note: 3 STAFF COSTS Gross Salaries The average numbers of employees during the year were: Administration Volunteers Note: 3.1 TRUSTEES REMUNERATION |
Total 64,239 - - 64,239 64,239 - - 64,239 Number Total 15 15 2 2 2022 |
2021 Total 37,293 37,293 Total 15 2 |
|---|---|---|
All trustees provide their services to the charity free of charge without any remuneration.
Note: 4
EXPENDITURE ON RAISING FUNDS
| Basis of allocation Unrestricted Restricted Endowment Total Events Expenditure Usage 1,485 - - 1,485 1,485 - - 1,485 Note: 4.1 EXPENDITURE ON CHARITABLE ACTIVITIES Wages and Salaries Usage 64,239 - - 64,239 Accountancy Usage 1,059 - - 1,059 Resources Usage 2,507 Emploayer NI Usage 84 - - 84 - - - SUPPORT COSTS: - - - Repairs & Maintenance Usage 712 - - 712 Rent and rates Usage 6,600 - - 6,600 Telephone & Internet Usage 173 - - 173 Depreciation Usage 426 - - 426 Bank Charges Usage 105 - - 105 Mobile Usage 120 - - 120 General Expense Usage 2,248 - - 2,248 Printing, Postage & Stationery Usage 480 - - 480 78,754 - - 76,247 |
Total 200 200 37,293 1,099 - 3,183 3,910 233 533 - 41 46,292 |
|---|---|
Page 6
Al Manhal Notes to the Accounts for the year ended 30th September 2022
| Note: 5 TANGIBLE ASSETS: Building Fixtures & Fittings Office Equipment Total Cost At 1st Oct 2021 - 7,023 - 7,023 Addition - - - - At 30th Sep 2022 - 7,023 - 7,023 Depreciation At 1st Oct 2021 - 4,892 - 4,892 Charge for the year 426 - 426 At 30th Sep 2022 - 5,319 - 5,319 Net Book Value At 30th Sep 2022 - 1,704 - 1,704 At 1st Oct 2021 - 2,131 - 2,131 Note: 6 CASH AT BANK AND IN HAND 2022 Cash in Hand and at Bank 12,951 12,951 Note: 7 CREDITORS: Amount falling due within one year Accruals 780 Creditors 531 1,311 CREDITORS: Amount falling due more than one year - Note: 8 ACCUMULATED FUNDS Unrestricted Restricted Endowment Total Opening Funds as at 01/10/2021 26,776 - - 26,776 Net income/expenditure (13,431) - - (13,431) Closing funds as at 30/09/2022 13,345 - - 13,345 |
2021 25,595 25,595 450 500 950 - 2021 29,520 (2,744) 26,776 |
|---|---|
Page 7