## **Alhidaya Croydon Reports and Accounts**
**31 March 2023**
**Registered number 1165713**
## **Omega Accountants Ltd.**
Certified & International Accountants
223 Wickham Road, Croydon, CR0 8TG Tel: 020 8604 8860 Fax: 020 8604 8862 info@omegaaccountants.co.uk
## **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