Zaheer & Company Chartered certthed aGcountsnts and fegi$lered auditors AL MA'HAL COMPAIYY LIMITED BY GUARANTEE TRUSTEES, REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2023 COMPANY REGISTRATIOIS NO: 08200767 CHARITY REGISTRATION NO: 1153046 ACCA 63ng5W¥ - Burna8e Fax.'0161- 24B9899 E-mail.. hffoukh@Liheerantho.com Manrhemer M19 2LL Tel.. 0161- 2489898 ww.tshEerandco.co.¥k VAT Regtstravon N¥mDer'. 741287139 Pannery Mr. FarrLsukh Z3heerlFCCAI. NEelaffl Zaheer
AL MANHAL CONTENTS Page Dirertors / Trustees Independent Review Income and Expenditure Account Balance Sheet Notes to the accounts
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: 7AHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL Page I
INDEPENDENT EXAMINER'S REPORT I report on the accounts ofthe AL Manhal. registered charity number 1153046 for the accounts year ended 30th September 2023 which are set out on pages 3 to 7. RE PE VE MINER 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 nor required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Art) and that an independent examination is needed. It is my responsibility to.. examine the accounts [under section 145 ofthe 2011 Act) - to follow the procedures laid down in the General Directions given by the Charity Commission [under section 145(5)(b) of the l rt].' and in accordance FRS 102 SORP - to state whether particular matters have come tt> my attention. My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the accounting record5 kept by the charity and a comparison of the accounts presented with those records. Italso includes consideration ofany unusual items or disclosures in the accounts and seeking explanations from you as trustees oncerning any such matters. The procedures undertaken do not provide all the evidence thatwould be Irquired in an avdit. and consequently I do not express an audit opinion on the view given by the accounts. In connettion wilh our examination. no matter has come to my attention: (l) 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 Art.. and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been et.. or [2) to which. in my opinion, attention should be drawn in order to enable a proper understanding olthe accounts 10 be reached Mr. Farrouith Zaheer [FCG4) Zaheer and Cotnpany Charrered Certified Accountsnts 63 Kingsway Burnage Manchester M192LL Date- Page 2
Al Manhal Receipt and Expenditure Account for the year ended 30th September 2023 Notes 2023 2022 yo1 Unrestrlcted Restrlrted Endowment hmds Total INCOMEAND ENDOWMENTS DONATIONS AND LEGACIES FEES AND RECISTPATIONS SPONsoH[P BOOK SALES PROFITS OTHER 24.735 62.403 2.021 6.431 i.ioo 170 24.735 62.403 2.021 6.431 I.IDO 170 13,039 48,465 3,610 1,693 TOTAL INCOME 96.860 96.860 66,807 LESS.. EXPENDrruRE EXPENDITURE ON PAISING FUNDS 5,969 5,969 1,485 EXPENDITURE ON CHARITABLEAcfIviTIES 96.903 96.903 78.754 TOTAL EXPENDITURE 102.872 102,872 80.239 INCOME / EXPENDITURE {6,012) 16,012) 113,4321 TOTAL FUNDS BROUGHT FORWARD 13.345 13.345 26.776 TOTAL FUNDS CARRIED FORWARD 7.333 7,333 13,344 PaEe 3
Ai Manhal Balance Sheet As at 30th September 2023 Ntstes 20Z3 2022 Tangible Assets Investments 1.363 1.704 1.363 1.704 Cash at bank and in hand 8,241 12,951 8.241 12.951 Creditors.. amount lallingdue within one year 2,271 1.311 1.311 NEf CURRENT ASSFTS 5,970 11,640 7,333 13,344 Creditors.. amount falbng dLte more than oneyear TOTAL NET ASSETS 7.333 13,344 Unrestrirted Fund* 7.333 13.345 Restricted Funds: 7.333 13.345 For the year endit)g 30th September 2022 the chartty was eDtitled to exemption from audit undercharities Act 2011. Trustees, responsibility- The trustees acknowledge their responsibilitÈes forcomplying with the requirements of rhe Art with respert to accounting records and the preparation of account The accounts have been prepared in accordance with the specia] provisions relatingto small companies within Part 15 of the Companies Art 2006. with the Financial Reporting Standard for Stnaller Entitie5 leffective April 20081 and FRS 102 SORP. The Chariry is sllbjÈrtto Independent Examination undercharity lew51ation and the report is on page'4'. Approvtd behalfof the Board We approve these aount5 and confirni thatv havt made awailableall the infonnation and explanations fortheir preparation. Trustee(sl= DR ZOHRAIADEI Page 4
Al Manhal Notes to the Accounts for the year ended 30th September 2023 2023 2022 INCOME AND ENDOWMENTS UDr¢5tr1cted Restrlctt4 EDdowwt Totsi Donatlon5 and Legacies Fees and Regffistration Sponsorshlp Book Sales Profits Others 24,735 62.403 2.021 6.431 I,tDO 170 24.735 62,403 2.021 6,431 i.ioo 170 13.039 48,465 3,610 1.693 96.860 96.860 66,807 ACCOUNTING POLICJES The atcounts have been prepared on the accruals Dasls.underthehLstori(al costtonveniion.and in accordancewtth Recommended Accounting Pracrice 2015., IFRS 102 SORP}. and itk ac(ordahcewith all applicable law in the chariry's jurisdiction olregistration, except that rhe charity has prepared the financial statements in accordanWith the FRSSE SORP 2015 in preference to rhe previous SORP. the SORP 2005,whlch has been withdrawn. notiwthstabdingthe fact that theexratit statutory regulation5. the Charitles (Accounts and Reports) Regulations 2008 refer explicitly th theSORP 2005.Thishas been doneto accord with current best prartice. Accounisng conventIo The financi31 statements are prepared, on a golng concern basisutkderthehistoricai cottconvention.The Charityis mainly dependent on continuing dttiOnS and as 3 consequet)cethegoingcotKern basis is also depeDdenton the continutngof dorLatioThs. IncomlnEresouTces All incoming resources are itkcluded in the statemeni of financial artivitieswhen the(haiity is entitled to theincome and the amount can be quantifjcd with reasonable accura£y.The following spttific policfies 3reapplied to partilarCatetOrieS ofin¢ome. Voluntary tncome is received byway ofgrants. donatior¢s and giftsand is included in full in the statetnezjtof financ5al activities when receivable. Grants where entltlernent is not iondiDoDal on the deliveryofa spe(ificperformance bythe chariry, are recognised when the charity beco]t)es unconditionally etstit]ed tothe Donated service5 and facilitles are included atthe value rothe charitywherethLs be quantified.The value ofservices provided by volunteers has notbeen included. Recognition of Ilabllltie5 aDd expendlttsre Expenditure is reiognised on an accru31 basis as a Ilabilityis In[re Expenditure iThcl¥des any VATwhich caThDot be fullyrecovered, and is reported a5 partofthe expeTrditurÈtDwhich it relate Costs ofgenerdting h]nds compri5ethe costs associared with attsictingvoluThtaryincome and the COSLS oftrading for fund ralsing purposes. Charitsble expenditure COTnpfi5esthose costs incurred by the charity in thedellveryof its artivitiesaThd setvices for its beneflciarie5. It itLcludes borh costs thar can bE allocated dlrectiyto such actbvitie5 andthDse costs ofan indirect narure neces5arytttrsupportthettL. All costs areallocated between the expenditure categorie5 ofStatett*entoffinanllal artSvlties on a basis designed to reflect the use of the resource. Costs relatlttg to a panicularaLtÈvityare allOted dirertly. and others areapportloned on an appropriare basl Fund accounting Unrestricted funds alIable foruseat theCretIon ofthe rrustees In hrtheT3nceof the getterdl objeoives oftheeharity.
Al Manhal Notes to the Accounts for the year ended 30th September Z023 LIABILITY TO TAXATION A% a registered charity.the organlsation is exempt from incoDJeaJ)dcOrJTaufjtrXrQthteXten1 thatits intome attdB3ill5 3fEapplied towards the charirablc objocts ofthe charityand fornoothÈrpurptssp_ValueAdded Taxis Dot recoverable by tlp¢harity.and is theref0reinilded in thÈ rplevant costsintheststement ofFinanaalActhviti 2023 2022 srAFFC0S Total Gross Salaries 66.194 66,194 (A.293 66,194 66,194 64.293 The averase nunLber5 ofemployees dllringtheyearwero.. Total Admlnlsh7tion 31 31 15 Volunteers TRUSTEES REMUFIERAT1014 All trustces providetheirservices ¢othecharity free olcharEewithoutaiiyreJluJiEfati(vk EXPENDITURE ON RAISING FUNDS Baslsof Events Expendimre Trundraiglng Expenditure Usage Usage 13 5.956 13 5.956 1,4$5 5.969 5,969 1,485 EXPENDITUREON CHARtTABLEArnVITJFS WagÈs and SalaTies ACCO11taTr¢Y Resourte5 EmploayerNI UsaEe Usase Usage Usage 66.194 3548 2.936 6&194 3.348 2.936 (A.239 1.059 2.507 84 SUPPORT cosrs.. Repair5 & Maintcnance Usage 2fi71 2,671 712 Rent4nd rares TelephortE & InteTllCt Depreciaiion Bank Charges Mobile Actlvitles Trajning Gener Expense Usage Usage Usa8e Usage Usa8e Usage Usage Usale IA862 181 341 602 io IA862 181 341 602 6,600 173 426 106 120 900 150 2.708 150 2.708 2.248 Prindn& P03ta8e& Sr&tionery Usage 9&903 9&903 79.754 Page6
Al Manhal Notes to the Accounts for the year ended 30th September 2023 Bulldlllg Flmre5 & OfflcÈ Fittings Equipment Total TANGIBLE A55ETS: Cost At 1st Oct 2022 7.023 7.023 Addition At 30th Sep 2023 7.023 7,023 Depreclatlo At 1st Ort 2022 Charge for the year 5.319 341 5.319 341 At 30th Sep 2023 5.660 5.660 Net Book Value At 30th Sep 2023 At 1st Oct 2022 1.363 1.704 1.363 1,704 CASHAT BANK AND IN HAND 2023 2022 Cash in Hand and at Bank 8,241 12.951 8.241 12,951 CREDITORS.. Amount falling due wlthin oneyear Accruals Credltors 780 1.491 780 531 2.271 1,311 CREDITORS.. Amoutttfalling due more than oneyear ACCUMULATED FUNDS Unrestritted Resirlrted Endowment Total 2022 OpeEJiDg Funds a5 ar OII1012022 13,345 13.345 26.776 Net income/expenditure (6.012) (6,012) {13,4311 Closing funds 35 at 3010912023 7,333 7.333 13,345 Page 7