2023-03-31-accounts

Alhidaya Croydon Reports and Accounts

31 March 2023

Registered number 1165713

Omega Accountants Ltd.

Certified & International Accountants

223 Wickham Road, Croydon, CR0 8TG Tel: [phone] Fax: [phone] [e-mail]

Alhidaya Croydon Report and accounts Contents

	Page
Company information	1
Trustees' report	2
Independent Examiner's report	3 - 4
Statement of Financial Activities (SOFA)	5
Income over expenses account	6
Balance sheet	7
Notes to the accounts	8 - 9
Detailed income over expenses account	10

Alhidaya Croydon Company Information

Trustees

Jahir Hussain Raja Hyder Ali Wazir Ali Mohamed Yoonus

Accountants

Omega Accountants Ltd 223 Wickham Road, Croydon, CR0 8TG Croydon CR0 6PQ

Charity registered number 1165713

Registered office 175 Brigstock Road Thornton Heath CR7 7JP

1

Alhidaya Croydon Registered number: 1165713 Trustees' Report

The trusteess present their report and accounts for the year ended 31 March 2023.

Principal activities

The charity's principal activity during the period was of advancement of the Islamic faith while promoting harmony and social cohesion among all communities.

Trustees

The following persons served as trustees during the year:

Jahir Hussain Raja Hyder Ali Wazir Ali Mohamed Yoonus

Small company provisions

This report has been prepared in compliance with FRS102 (SORP). This Charity is an unincorporated body.

This report was approved by the board on 23 December 2023 and signed on its behalf.

Jahir Hussain Trustee

2

Alhidaya Croydon Independent Accountant's Report

Report of the Independent Accountant to the trustees on the accounts of the Charity for the year ended 31 March 2023

We report on the accounts of the charity on pages 4 to 12 which have been prepared in accordance with the provisions of section 1A "Small Entities" of Financial Reporting Standard 102 (FRS102 SORP), Financial Reporting Standard applicable in the UK and the Companies Act 2006. Financial Statements have been prepared under the historical cost conventions. The accounts have been prepared on a Going Concern basis, the validity of which is dependended upon maintaining adequate reserve and support from the Members.

Respective responsibilities of directors and accountant

As described on page 5, the charity's trustees are responsible for the preparation of the accounts. The trustees consider that the audit requirement of Section 43(2) of the Charities Act 1993 (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 charity is exempt from an audit under Section 477(2) of the Companies Act 2006. We have agreed to report whether particular matters have come to our attention, on the basis of the procedures specified in the General Directions given by the Charity Commissioners for England & Wales under Section 43(7)(b) of the Act, as they would apply to an unincorporated charity, but modified, where necessary, to meet the circumstances of an incorporated charity.

Basis of opinion

We planned and performed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.

We conducted an examination in accordance with the General Directions given by the Charity Commissioners for England & Wales, as if the company were an unincorporated charity, except where those directions are not consistent with the incorporated status of the charity. Such an examination includes a detailed review of the accounting records kept by the Company and of the accounting systems employed by the Company and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 the Charities legislation and that the accounts comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales (effective April 2005), on a test basis, of evidence relevant to the amounts and disclosures in the accounts.

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 consequently we do not express an audit opinion on the view given by the accounts.

We planned and performed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.

3

Independent Accountant's Statement, report and opinion

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 require us to report to you if, in our opinion and subject to the limitations upon the scope of our work as detailed above , in connection with our examination , no matter has come to our attention :

1) which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the relevant 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 our opinion , attention should be drawn to enable a proper understanding of the accounts to be reached.

S F Reza, Licenced Independent Examiner

Omega Accountants Ltd

Reporting Accountants 19-23 Lower Addiscombe Road Croydon CR0 6PQ www.omegaaccountants.co.uk

Date upon which opinion is expressed is

23 December 2023

4

Alhidaya Croydon Statement of Financial Activities for the year ended 31 March 2023

		Unrestricted	Restricted	Total	Last Year
		Funds	Funds	Funds	Total Funds
	Notes	2023	2023	2023	2022
		£	£	£	£
Incoming resources
Incoming resources from generated funds
Donations		325,008	-	325,008	285,570
Other operating income		35,493	-	35,493	-
Incoming resources from charitable activities		360,501	-	325,008	285,570
Resources expended
Costs of generating funds
Staffing & associated costs		130,908	-	130,908	108,850
Costs of charitable activities		130,908	-	130,908	108,850
Governance costs
Other resources expended		128,678	-	128,678	55,937
Total resources expended		259,586	-	259,586	164,787
Net incoming resources
before transfers between funds		100,915	-	65,422	129,614
Gross transfers between funds		-	-	-	-
Net incoming resources before
Other recognised gains and losses		100,915	-	65,422	129,614
Net movement in funds		100,915	-	65,422	129,614
Reconciliation of funds		-	-	-	-
Total funds brought forward		954,777	-	954,777	825,163
Total Funds carried forward	3	1,055,692	-	1,020,199	954,777

5

Alhidaya Croydon Income and Expense Account for the year ended 31 March 2023

Notes Income Direct costs Gross profit Administrative expenses Gift aids Operating profit 2 Surplus from ordinary activities before taxation Tax on surplus from ordinary activities Surplus for the financial year	2023 £ 325,008 - 325,008 (259,586) 35,493 100,915 100,915 - 100,915	2022 £ 285,570 (15,458) 270,112 (164,787) 24,289 129,614 129,614 - 129,614

6

Alhidaya Croydon Balance Sheet as at 31 March 2023

Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 6 Net assets Capital and reserves Restricted Unrestricted - designated Unrestricted - general Income and Expense Account 7 Members' funds	2023 £ Unrestricted 924,357 55,334 98,161 153,495 (7,950) 145,545 1,069,902 (14,210) 1,055,692 - - 1,055,692 1,055,692	2022 £ Unrestricted 871,469 93,499 37,828 131,327 (13,819) 117,508 988,977 (34,200) 954,777 - - 954,777 954,777

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.

Members have 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 accounts 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.

Jahir Hussain

Trustee Approved by the board on 23 December 2023

7

Alhidaya Croydon Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery 25% straight line

2 Operating profit This is stated after charging: Depreciation of owned fixed assets	2023 £ 1,744	2022 £ -

3 Tangible fixed assets

Cost At 1 April 2022 Additions At 31 March 2023 Depreciation Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 4 Debtors Trade debtors Other taxes and social security	Land and buildings £ 871,469 47,655 919,124 - - 919,124 871,469	Plant and machinery etc £ - 6,977 6,977 1,744 1,744 5,233 - 2023 £ 55,232 102 55,334	Total £ 871,469 54,632 926,101 1,744 1,744 924,357 871,469 2022 £ 93,673 (174) 93,499

8

Alhidaya Croydon Notes to the Accounts

for the year ended 31 March 2023

5 Creditors: amounts falling due within one year Trade creditors Other creditors 6 Creditors: amounts falling due after one year Other creditors Kardhal Hasana 7 Income and expneses account At 1 April 2022 Profit for the year At 31 March 2023	2023 £ 2,153 5,797 7,950 2023 £ 14,210 2023 £ 954,777 100,915 1,055,692	2022 £ 2,280 11,539 13,819 2022 £ 34,200

9

Alhidaya Croydon Detailed Income and Expense Account for the year ended 31 March 2023

Income Donations Cost of sales Ramadhan Costs Administrative expenses Employee costs: Wages and salaries Temporary staff and casual wages Premises costs: Light and heat General administrative expenses: Stationery and printing Food & Welfare Events Subscriptions Payments to external charities Events Repairs and maintenance Depreciation Legal and professional costs: Accountancy fees Other legal and professional Other operating income Gifts aids	2023 £ 325,008 - 111,056 19,852 130,908 17,406 17,406 2,482 15,890 11,279 38,696 23,426 10,811 1,744 104,328 1,950 4,994 6,944 259,586 35,493	2022 £ 285,570 15,458 101,029 7,821 108,850 5,794 5,794 2,420 - 8,578 13,536 11,274 8,413 - 44,221 1,950 3,972 5,922 164,787 24,289

10