ABERFELDY ISLAMIC CULTURAL CENTRE
Charity Registration Number: 1157888
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
REPORTING ACCOUNTANTS..
AM ACCOUNTANCY SERVICES
43 BEN JONSON ROAD
LONDON E14SA
TEL.- 020 7790 6111
Page 1 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS
Pages
Information of financial Statements
Report ol the Executive Committee
Statement of responsibilities of the Committee..
Independent Examinees Report
Income and Expenditure Accounts
Statement of Assets and Liabilities
10
Notes to the Accounts
11-13.
Page2of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2024
MANAGEMENT cOMMI￿EE
EXECUTIVE COMMITTEE
CHAIR PERSON
Mahbubul Alom
GENERAL SECRETARY
Mashuk Ahmed
TREASURER
Shamsul Hoque
ADDRESS
36 - 38 Aberfeldy Sreel
Poplar
London
E14 ONU
BANKER
Barclays Bank
INDEPENDENT EXAMINER
REPORTING ACCOUNTANTS.
AM ACCOUNTANCY SERVICES
43 8EN JONSON ROAD
LONDON E14SA
Chari
's Trustees:
Mahbubul Alom
Muhibur Rahman
Mashuk Ahmed
Aklher Hus5ain Babul
Shamsul Hoque
Monsur Miah
Mamun Ahmed Choudhury
Fozlur Rahman
Md Nizam Ahmed
Chair Person
Vice Chair
General Secretary
Assislanl Secretary
Treasurer
Cultural & Education Secretary
Press & Publicity Secretary
EC Membei
EC Member
Page 3 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and financial stateinents for the year ended J l March 2024.
The Trustees have <idopted ihe provisions of tlie Statement of Recominended Practice (SORP)
Accounting and Reporting by Charities issued in 2005 in preparing tlie annual report
and financial slateinents of tlie Charity-
Legal Status:
Charity: Registered with the Charity Conunission, Charity Number.. l 157888
Objects, Principal Activities and Organisation of the Charity
The Charily's objects are for tlie benefit of the inhabitants of London Bomugh of Tower Hamlets, and
in parlicular members of the Muslim MinorTrty Ethnic Cominunities but exclusively who are in
hardship by:
al Relieving poverty. sickness and distress by through the provision ol advice and information to the
said inhabitants in need of such advice that may include welfare benefits. health and education.
bl Advancing education in particular the provision of language and other subject classes.
cl Providing or assisting in the provision of facilities for the recreation and the leisu￿ lime. occupation
in Ihe interest of social welfare and the object of improving their conditions of life.
dl To advance the religion of Islam in accordance with the doctrines and tenets of the Sunni Secl of
Islam_
el To advance Ihe education of Muslims and Muslim children in conformity with the doctrines and beliefs
of the Sunni Secl of Islam_
Report of the "frustees
l-he Management Committee (who are also the Truslecs) submits their report and Financial slatements
for Ihe y¢ar ended 31 March 2024.
Page 4 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2024
Organisation:
A Management Committee. the members of which are the trustees manages the affairs of the charity
The Management Committee manages the business of the charity including the paying of all expenses
Trustees:
Trustees, who are all members ol the executive committee, and wlio served during the year are
set out on page 3.
The trustees are elected at the Annual General Meeting, for membership of the Executive Committee
and serve unlil the end of the next Annual General Meeting, where they can stand for re- election
Is members of the new Executive Committee.
Trustees responsibilities in relation to the finaucial statements
The committee or Trustees are required by charity's law to prepare financial statetnents for each financial year
wliich give a triie aiid fair view of the finaiicial activities of the chariiy and of its financial position at
the end of that year. In preparing those financial statements the Trustees are required to-
The Trustees are responsible for preparing the Trustees Annual Report and the
Financial Slalements in accordan￿ wilh applicable law and regulations and United
Kingdoffl Accounting Standards (United Kingdom Generally Accepted Accounting
Practice). The law applicable to charities in England and Wales requires Ihe
Trustees to prepare Financial Statements for each financial year which give a Irue
and fair view of the slate of affairs of the charity and of the incoming resources and
application of ie50urces of the Charity for that period_ In preparing these Financial
Statements. the Trustees are required lo..
Select suitable accounting policie5 and then apply them consislenlly"
ObseTve Ihe methods and principles in the Charities SORP".
Make judgements and accounting estimates that are reasonable and pnjdent.,
Prepare the Financial Statements on Ihe going concèrn basis unless it is inappropriate
lo presume that Ihe charity will continue in operation
. The Trustees are responsible.for keeping proper accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and p.nable them to ensure thal the Financial Statements
comply with the Charities Act 2011_
The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are a150
responsible for safeguarding the assets of Ihe charity and hence for taking reasonable slep5 for the prevention
and detection of fraud and other irregularities
VOLUNTEERS:
The Tnjstees wish to record their appreciation on behalf of the Charity and community for the volunteers who _
assisl in the smooth running of the Charity and are critical in helping to keeps the running cost5 down
RISK REVIEVV:
The Trustees have conducted their own review of the major risks to which the Charity is exposed and steps
have been initiated lo minimise the identified risks. All functions of the Charity are subjected to periodic ￿VIeW
resulting in a process of ongoing improvement.
All staff and volunteers are trained and have all Ihe required slatulory and regulatory clearances required.
Page5of13

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2024
SERIOUS INCIDENTS AND EXCEPTIONS:
The Tnjstees are pleased lo note, that there were no incidents which gave rise lo the need for the Trustees
to lodge a Serious Incident Report with the Charity Commission. Furthermore, there were no Exceptions
recorded and which gave rise to Ihe need for the Trustees to record on the Charity's Exceptions, Register.
RELATED PARTY TRANSACTIONS:
During the year the Charity was under the control of Truslees and Managemenl Commillee members as listed above.
This report. which has been prepared in accordance with the special provisions of Part 15 of the
Companies Acl 2006 applicable to small companies.
No members of the management committee received any remuneration during the yeaf.
No trustee or other person related to the charity had any personal interest in any contract or
transaction entered into by the charity during the year.
Reserve Policy
It is the policy of the charity that unrestricted funds, which have not been designated for a specific use,
should be maintained at a level equivalent to ils expenditure. The Trustees consider that
resetves at this level will ensure that, in the event of a significant drop in funding. They will be able to
continue the charity's CUFrenl activities while consideration is given to ways in which additional funds may
be raised. The Centre will aclively work to achieve this level of reserves.
INDEPENDENT EXAMINER
According to Ihe provisions of the Charities Act 2008 and updated 2011, the Committee has agreed that and audit is
not required for this financial year. However due lo provision5 of Ihe same act an independent examiner is required
and AM Accountancy Services appointed as external Accountant or Independent Examiner.
Transaction and financial position
The Statement of Financial Aclivilies shows net sijrplus for the year of £62.016 and our accumulated
funds sland al £356.028 in total.
AM Accountancy Services carTied out an independent examination of the accounts included in the report.
This report, which has been prepared in accordance with the Statement of Recommended Practice
(SORP) Accounting and Reporting by Charities issued in 2005.
Approved by the trustees and signed on Its behalf by
This report was approved by the Executive Committee on and signed on their behalf.
Mahbubul Alom
(Chairman)
Date:
hmed
{Genefal Secretary)
Date:
Shamsul Hoque
(Treasurer)
Dale.. ie
i?
Page 60113

Accountants, Report
To the Trustees of
ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2024
We report on the accounts for the year ended 31 March 2024 set out on pages 8 to 12 which have
been prepared under the historical cost convention and the 8ccountin9 policies set out in note 1
lo the financial statements.
Respective Responsibilitics of Trustees and Accountants
As described on page 5 the trustees are responsible for the preparation of the financial
stateinents. and they consider Ihat tlie trust is exetnpt from an audit. It is our responsibility
to carry out procedures designed to enable us to report our opinion to you.
Basis of Opinion
We conducted our work in accordance with the Statement of Standards for Reporting Accounlanls,
and so our Procedures consisted of comparing the accounts with the accounting records kepl by the
charity, and making such limited enquiries of the trustees and officers as we considered necessary
for the purpose of this report. These procedufes provide only the assurance expressed in our opinion.
Opinion
n our opinion-
(a) The accounts are in agreement with thè accounting records kept by the charity under the
requirements of the Statement of Recommended Practice- Accounting and Reporting by Charities".
(b) Having regaid or>ly to. and on the basis of. the information contained in those accounts:
{11 The accounts have been drawn up in a manner consistent with Ihe accounting requiremen15 specified
the Statement of Recommended Pfactice - Accounting and Reporting by Charities, and
(2) The charity salisfied the conditions for the exemption from an audit of the account5 for the year
specified in the Charities Act.
(31 This unauditec5 Account we have prepared in accordance with the figure. information and explanation
we have received from the managemenl of the current committee.
gotirtLIIC
RVICES
AM ACCOUN'T.INC.'I' SF.RI,'ICES
13 I4LN JON4ON 5IOAD
LONDON LI ISA
I'LL.. O?0 7790 6111
FAX.. 020 7790 80).,
AM ACCOUNTANCY
43 BEN JONSON ROAD
LONDON EI 4SA
Date. l ?
Page 7 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
2023
Total
Notes
Unrestricted
Reslficled
Incorning Resources
Memebership fees
Income from Sales of Vegetables
Grant.. LBTH
Donations for New Mosque
Parents Conlributron
Grant from HARCA
All Other General Donations
Nomination Fees
22,842
22.842
4,205
80.399
4,205
67.202
87,202
71.530
Total Incomin
Resources
71,407
22.842
94,249
151.929
Resour¢e$ Expended
Direct Charitable Expenditure
Printing, Postage, & Advertisement
Telephone. fax and photocopies
Rent. Rates and service char9es
Light. Heat and Water
Cleaning
Freelance Staff
Events. Activities & Stationery
1,236
1.236
880
1.292
985
331
26.010
1.292
985
331
26.010
1.981
24.842
Direct charitable ex
enditure
29.854
29,854
27,703
Management & Administration
Accountancy
Advertising and promotion
Bank charges
Insurance
CRB fee
Deprectalion
Sundry
Re
airs
emenl & Administration
600
600
600
1.197
1.197
1,037
582
2,379
582
2,379
123
1.760
Mana
Total Resources Ex
ended
32,233
32.233
29.463
Net Incomlng Resourees I
(resources expended)
39,174
22.842
62,036
122.466
Net Movement funds for the
period".
39,174
22,842
62.016
122,466
Total Funds Brought forward
165.013
128,999
294,012
171,546
Balance at 31 March 2024
204,187
151,841
356.028
294.012
Page8 of13

ABERFELDY ISLAMIC CULTURAL CENTRE
Summary Income and Expenditure Account
FOR THE YEAR ENDED 31 MARCH 2024
2024
Notes
Income
Total expenditure
Net Surplus (Deficill for the financial year
94,249
32,233
62,016
Page 9 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
Balance Sheet as at
31 March 2024
2024
NOTE
Fixed Assets
FixtLJre. Fittings and Equipments
6.784
Current Assets
Cash at Bank & in Hand
Debtor (Grant receivable from HARCA + £50.00 Membership fee + Propety fund}
149,794
218,050
367.844
Current Liabilities
Amount falling due to one year
Accruals
18,600
18.600
NET CURRENT ASSETS I (LIABILITIES)
349,244
TOTAL ASSETS LESS CURRENT LIABILITIES
356,028
FUNDS:
294.012
ExcessllDeficill of incotne over expenditure
62.016
Total Funds
356.028
The financial statements were approved by the Executive Committee on
their behalf by..
If/,/'
and signed on
Mahbubul Alom
IChairperson}
Ahmed
(General Secretary)
Shamsul Hoque
ITfea5urer)
Date.. 1¢
Date." { o
Date-.
The Notes on pages 10 to 12 fomi part of the financial slatements.
Page 10of 13

1. ACCOUNTING POLICIES
Basis of Accounting
Basis of accounting The Financial Statements have been prepared under the historical cost convention.
as modified by the revaluation of certain fixed assets and investments measured al market value.
The Financial Statements have been prepared in accordance with the Financial Reporting Standard for
Smaller Entities {effeclive January 20151, and the requirements of Accounting and Reportirig by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with
the Financial Reporting Standard for Smaller Entities (effective January 2015) (SORP 20151-
b. Grants
Revenue grants are credited lo the Income and Expenditure account on a receivable basis.
c. Donations
Donation are recorded on a receipt basis.
d. Incorning Resources
Voluntary incorrie and donations are includéd in incoming resources when they are receivable,
except when Ihe donors specify that they must be used in fulure accounting periods or donors,
conditions have not been fulfilled, then the income is deferred. The income from fundraising ventures
is shown gross. with the associated costs included in fundraising costs.
Resources Expended
Resources expended are included in the Statement of Financial Aclivilies on accruals basis.
inclusive of any VAT that cannot be recovered.
Expenditure that is directly attiibutable to specific activities has been included in these cost
categories. Where costs are attributable to more than one activity, they have been apportioned
across the cost categories on a basis consistent with the use ol those resources.
f. Going Concern Basis
The financial statements have been prepared on the going concem basis, as in the opinion of the
irustees. there are no issues arising which would suggest any other basis as being more
appropriate.
g. Administration Costs
Administration expenditure indudes all expenditure not directly related lo the charitable activity.
h. Taxation
As a charity. they are exempl from tax on income and gains falling within
section 505 of the Taxes Act 1988 or 5256 of Ihe Taxation of Chargeable Gains Act 1992 to the
extent that these are applied lo ils charitable objects. No lax charges have arisen in the Charity.
i. Depreclalion:
Depreciation is calculated so as to write off the cost of an asset, less it5 estimated residual value, over
the useful economic life ol that asset as fo15ows'.
Fixture, Fitting and Equipment:
15 0/0 on Reducing Balance method
Page11of13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE ACCOUNTS
2. FIXED ASSETS
COST
Fixtures. fillings &
Itnprovernents
Building and
Consifuclion
Al 01 April 2023
Fixtures and frttings
Addition
Al 31 March 2024
5,878
2.100
7.978
5,878
2,100
7,978
DEPRECIATION
Al 01 April 2023
Charge for the year
Al 31 hAarch 2024
1,197
1.197
1.197
1.197
NET BOOK VALUE
Al 01 April 2023
Al 31 March 2024
5.878
6.781
5.878
6,781
Page 12of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2024
NOTES TO THE ACCOUNTS
Net Surplus of the Financial Year
The excess of expenditure over income is stated after charging-
2024
Accountants, remuneration
Depreciation
600
1,197
Creditors and Acruals
Rent
Accountancy
18,000
600
18.600
Fundslcapital
Balance at 31 March 2023
294.012
Balan￿ at 1 April 2023
294,012
Excessl {Deficit) ol Income over Expenditure
62,016
Balance at 31 March 2024
356.028
Page 13of13