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|1161940|1161940|| |---|---|---|---|---|---| |||CompanyNo|6134647||| |Annualaccountsforthe period|||||| |Period start date|**01/04/2021**|**To**|Period end
date|**31/03/2022**|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Charitable activities
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
Investments|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||34,072|-|-|34,072|34,072| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||34,072|-|-|34,072|34,072| ||||||| ||-|-|-|-|-| ||33,500|-|-|33,500|33,500| ||||||| ||2,392|-|-|2,392|2,392| ||35,892|-|-|35,892|35,892| ||||||| ||1,820
-|-|-|1,820
-|1,820| ||-|-|-|-|-| ||1,820
-|-|-|1,820
-|1,820| ||-|-|-|-|-| ||1,820
-|-|-|1,820
-|1,820| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,820
-|-|-|1,820
-|1,820| ||||||| ||-|-|-|29,441|27,621| ||1,820
-|-|-|27,621|29,441| Charity Name Charity No Company No ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||534|-|-|534|712| ||-|-|-|-|-| ||-|-|-|-|-| ||534|-|-|534|712| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||47,825|-|-|47,825|40,414| ||47,825|-|-|47,825|40,414| ||||||| ||672|-|-|672|672| ||||||| ||47,153|-|-|47,153|39,742| ||||||| ||47,687|-|**-**|47,687|40,454| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||47,687|-|-|47,687|40,454| ||||||| ||-|||-|-| |||-||-|-| ||47,687||-|47,687|40,454| |||||-|| ||||||| ||47,687|-|-|47,687|40,454| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors||Date of
approval
dd/mm/yyyy| |---|---|---| ||MOHAMMED RIAZ BHATTI|15/12/2022| ||TRUSTEE/DIRECTOR|| |||| |||Date
dd/mm/yyyy| ||MUHAMMAD ASGHAR|15/12/2022| ||DIRECTOR/TRUSTEE|| CC17a (Excel) 31/01/2023 2 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities - • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - the Financial Reporting Standard applicable in the United Kingdom and Republic of - • and with* Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**N/A**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |note { }.|||| |---|---|---|---| |Yes*
No*||* -Tick as appropriate|| ||||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS102 SORP._**|||| ||||| CC17a (Excel) 31/01/2023 3 ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes*  * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes*  * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 31/01/2023 4 CC17a (Excell 3110112023 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ CC17a (Excel) 31/01/2023 6 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless **Offsetting** required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income **Grants and donations** recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in **Legacies** the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Government grants** The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the **Tax reclaims on** donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift **donations and gifts** and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. ## **Support costs** The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described **Volunteer help** in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can |Yes*
No*|Yes*
No*|Yes*
No*| |---|---|---| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| CC17 FRS 102 SORP 31/01/2023 7 |**,**|p
p| |---|---| |**royalties and dividends**|be measured reliably.| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations| |**subscriptions**|and Legacies.| ||Membership subscriptions which gives a member the right to buy services or other| ||benefits are recognised as income earned from the provision of goods and services as| ||income from charitable activities.| |**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.| |**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| ||year.| |**2.3 EXPENDITURE**|**AND LIABILITIES**| |**,**|**,**|p
p|||| |---|---|---|---|---|---| |**royalties and dividends**||be measured reliably.|||| |**Income from membership**||Membership subscriptions received in the nature of a gift are recognised in Donations|Yes*|No*|N/a*| |**subscriptions**||and Legacies.|||| |||Membership subscriptions which gives a member the right to buy services or other|Yes*|No*|N/a*| |||benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|||| |**Settlement of insurance**
**claims**||Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|Yes*|No*|N/a*
| |**Investment gains**
**losses**|**and**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.|Yes*|No*|N/a*
| |**2.3 EXPENDITURE**||**AND LIABILITIES**|||| |||Liabilities are recognised where it is more likely than not that there is a legal or|Yes*|No*|N/a*| |**Liability recognition**||constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.|||| |**Governance and**
**costs**|**support**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its|Yes*|No*|N/a*| |||compliance with regulation and good practice.|||| |||Support costs include central functions and have been allocated to activity cost|||| |||categories on a basis consistent with the use of resources, eg allocating property costs|Yes*|No*|N/a*| |||by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.|||| |**Grants with performance**||Where the charity gives a grant with conditions for its payment being a specific level of|||| |**conditions**||service or output to be provided, such grants are only recognised in the SoFA once the|Yes*|No*|N/a*| |||recipient of the grant has provided the specified service or output.|||| |**Grants payable without**||Where there are no conditions attaching to the grant that enables the donor charity to|||| |**performance conditions**||realistically avoid the commitment, a liability for the full funding obligation must be|Yes*|No*|N/a*| |||recognised.|||| |**Redundancy cost**||The charity made no redundancy payments during the reporting period.|Yes*|No*|N/a*
| |**Deferred income**||No material item of deferred income has been included in the accounts.|Yes*|No*|N/a*| ||||||| |**Creditors**||The charity has creditors which are measured at settlement amounts less any trade
discounts|Yes*|No*|N/a*
| |**Provisions for liabilities**||A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|Yes*
|No*|N/a*| |**Basic financial**
**instruments**||The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|Yes*
|No*|N/a*| |**2.4 ASSETS**|||||| |**Tangible fixed assets for**
**use by charity**||These are capitalised if they can be used for more than one year, and cost at least|Yes*
£2,999|No*|N/a*| |||They are valued at cost.|||| |||The depreciation rates and methods used are disclosed in note 14.|||| |**Intangible fixed assets**||The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody|Yes*|No*|N/a*| |||or legal rights. The amortisation rates and methods used are disclosed in note 15.|||| |||They are valued at cost.|Yes*|No*|N/a*
| |**Heritage assets**||The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation|Yes*|No*|N/a*
| |||rates and methods used as disclosed in note 16.|||| ||||Yes*|No*|N/a*| |||They are valued at cost.|||| |||Fixed asset investments in quoted shares, traded bonds and similar investments are|||| |**Investments**||valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be|Yes*|No*|N/a*| |||measured reliably in which case it is measured at cost less impairment.|||| CC17 FRS 102 SORP 31/01/2023 8 Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. ## **progress** Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **Debtors** The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on **investments** deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 31/01/2023 9 ## **Section C Notes to the accounts (cont)** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
42,368
- - 42,368 34,072
Gift Aid
- - -
-
-
Legacies
- - -
-
-
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - -
-
-
Other
- - -
-
**Total** 42,368 - - 42,368 34,072
- - - - -
- - -
-
-
- - -
-
-
Other
- - - - -
**Total** - - - - -
- - - - -
- - -
-
-
- - -
-
-
Other
- - -
-
-
**Total**
- - -
-
-
Interest income
- - -
-
-
Dividend income
- - -
-
-
Rental and leasing income
- - -
-
-
Other
- - -
-
-
**Total**
- - -
-
-
- - -
-
-
- - -
-
-
- - -
-
-
- - -
-
-
**Total**
- - -
-
-
Conversion of endowment funds into income
- - -
-
-
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - -
-
-
**Total**
- - -
-
-
42,368
- -42,368 34,072
**Other information:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Income from**
**investments:**
**Other trading**
**activities:**
**Other:**
**Note 3 Income**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations and gifts|42,368|-|-|42,368|34,072| ||
Gift Aid|-|-|-|
-|
-| ||Legacies|-|-|-|
-|
-| ||General grants provided by government/other
charities|
-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|
-|
-| ||
Other|-|-|-|
-|| ||**Total**|42,368|-|-|42,368|34,072| |||||||| |||-|-|-|-|-| |||-|-|-|
-|
-| |||-|-|-|
-|
-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|
-|
-| |||-|-|-|
-|
-| ||Other|-|-|-|
-|
-| ||**Total**|-|-|-|-|
-| |||||||| ||Interest income|-|-|-|
-|
-| ||Dividend income|-|-|-|
-|
-| ||Rental and leasing income|-|-|-|
-|
-| ||
Other|-|-|-|
-|
-| ||**Total**|-|-|-|-|
-| |||||||| |||-|-|-|
-|
-| |||-|-|-|
-|
-| |||-|-|-|
-|
-| |||-|-|-|
-|
-| ||**Total**|-|-|-|-|
-| |||||||| ||Conversion of endowment funds into income|-|-|-|
-|
-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|
-|
-| ||**Total**|-|-|-|-|
-| |||||||| |||42,368|-|-|42,368|34,072| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| |||||||| |**Where sums originally denominated in foreign currency have**
**been included in income, explain the basis on which those**
**sums have been translated into sterling (or the currency in**
**which the accounts are drawn up).**||||||| CC17a (Excel) 31/01/2023 10 **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |Fundraising agents
Operating charity shops
SUNDRY EXPENSES
ACCOUNTANCY FEES
Incurred seeking grants
**Total expenditure on charitable**
**activities**
BANK CHARGES
**Total other expenditure**
Investment administration costs
Intellectual property licencing costs
**TOTAL EXPENDITURE**
**Total expenditure on raising funds**
Operating a trading company
undertaking non-charitable trading
activity
Cost of obtaining investment advice
**Other**
MOTOR EXPENSES
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis of expenditure**
**Expenditure on**
**raising funds:**
Incurred seeking legacies
Portfolio management costs
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
DEPRECIATION
TELEPHONE
STATIONERY AND PRINTING
**Separate material**
**item of expense**
**Total**|**Analysis of expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and
social lotteries|||||| ||Staging fundraising events|||||| ||Fundraising agents|||||| ||Operating charity shops|||||| ||Operating a trading company
undertaking non-charitable trading
activity|||||| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfolio management costs|-|
-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|-|-|-|-|-| |||||||| |||33,000|-|-|33,000|33,500| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|33,000|-|-|33,000|33,500| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||MOTOR EXPENSES|816|-|-|816|1,035| ||DEPRECIATION|178|-|-|178|237| ||TELEPHONE|203|-|-|203|156| ||STATIONERY AND PRINTING|61|-|-|61|100| ||BANK CHARGES|191|-|-|191|176| ||SUNDRY EXPENSES|13|||13|16| ||ACCOUNTANCY FEES|672|||672|672| ||**Total other expenditure**|2,134|-|-|2,134|2,392| |||||||| |||35,134|-|-|35,134|35,892| CC17a (Excel) 31/01/2023 11 ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2||||||| |||||||| |Other||||||| |**Total**||||||| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**||||||| |||||||| |**Where sums originally denominated in foreign**
**currency have been included in expenditure,**
**explain the basis on which those sums have**
**been translated into sterling (or the currency**
**in which the accounts are drawn up).**||||||| CC17a (Excel) 31/01/2023 12 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |**14.1 Cost or valuation**|**n**|||||| |---|---|---|---|---|---|---| |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the
year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| ||
-|-|2,999|-|2,999|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|2,999|-|2,999|| ||**d impairments**|||||| ||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||25%|||| ||||2,287 - 2,287
- - -
178 - 178
- - -
- - -
2,465 - 2,465
712 - 712
534 - 534|||| ||-|-|2,287|-|2,287|| ||-|-|-|-|-|| ||-|-|178|-|178|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|2,465|-|2,465|| |||||||| ||-|-|712|-|712|| ||-|-|534|-|534|| |||||||| **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied and significant assumptions**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable_ CC17a (Excel) 31/01/2023 13 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||672|672|-|-| ||-|-|-|-| ||-|-|-|-| ||672|672|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 31/01/2023 14 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||47,825|40,414| ||-|-| ||47,825|40,414| CC17a (Excel) 31/01/2023 15 I CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of AMINA BASHIR MEMORIAL TRUST LTD On accounts for the year , 3110312022 ended Charity no lif any) 1161940 Set out on pages 1-12 I report to the trustees on my examination of the accounts of the above charity {"the Trust") for the year ended Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act") I report in respect of my examinalion of the Trust's accounts carried out under section 145 of Ihe 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5)Ibl of the Act. Independent examiner's statement I have completed my examination. I confirni that no material matters have come to my attention in connection wtth the examination loÈheF4 a￿e18￿"} which gives me cause to believe Ihal in. any material respect. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements Con￿rning the fomi and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 olher than any requirement that the accounls give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no COn￿mS and have come across no other matters in connection with the examination to wthich attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Please delete the words in the brackets if they do not apply. Date: Signed: 3ili Name: Relevant professional qualificationls) or body IER Oct 2018 lif any}: Address: oThJDcxNI S uJii Section B Disclosure Only complete If the examiner needs lo highlight m8leri81 matters of ¢oncern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). IGive here brief details of any items that the examiner wishes to disclose. IER Oct 2018