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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 12
Report ofthe Independent
Auditors
13 to 15
Statement ofFinancial Activities 16
Statement ofFinancial Position 17 to 18
Statement ofCash Flows 19
Notes to the Statement ofCash Flows 20
Notes to the Financial Statements 21 to 33
Detailed Statement ofFinancial Activities 34 to 36

31.12.22 31.12.21
Unrestricted Restricted Total Total
funds funds funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
2 562,800 698,424 1,261,224 1,309,003
Charitable
activities
School fees receivable 689,116 12,197 701,313 614,012
Madrassa fees 101,634 101,634 110,550
Other charitable
activities
3 137,954 3,070 141,024 106,871
Investment
income
4 10
Other income 46,422
Total 1&491&504 713&691 2&205&195 2 186 868
EXPENDITURE ON
Raising funds 6 119,722 168,689 288,411 250,318
Charitable
activities
Project rebuild costs 12,762 12&762 57,015
Pre School 195,584 195,584 206,543
Charity running
costs
575,321 30 575,351 501,027
Primary school 571,956 571,956 543,504
Madrassa costs 5,781 5,781 3,335
Total 1,272,780 377,065 1,649,845 1,561,742
NET INCOME 218,724 336,626 555,350 625,126
Transfers behveen funds 19 (27,802) 27,802
Net movement
in funds
190,922 364,428 555,350 625,126
RECONCILIATION OF FUNDS
Total funds brought
fonvard
461,972 5,720,044 6,182,016 5,556,890
TOTAL FUNDS CARRIED FORWARD 652,894 6,084,472 6,737,366 6,182,016

31.12.22 31.12.21
Unrestricted Restricted Total Total
funds funds funds funds
Notes
FIXEDASSETS
Tangible assets 14 1,834,505 9,192,665 11,027,170 10,532,246
CURRENT ASSETS
Stocks 15 625 625 625
Debtors 16 108,388 108,388 53,989
Cash at bank and in hand 505,618 381,399 887,017 762,109
614,631 381,399 996,030 816,723
CREDITORS
Amounts
falling due within
one year 17 (1,796,242) (3,489,592) (5,285,834) (5,166,953)
NET CURRENT ASSETS (1,181,611) (3,108,193) (4,289,804) (4,350,230)
TOTAL ASSETSLESSCURRENT
LIABILITIES 652,894 6,084,472 6,737,366 6,182,016
NET ASSETS 652,894 6,084,472 6,737,366 6,182,016
FUNDS 19
Unrestricted
funds
652,894 461,972
Restricted funds 6,084,472 5,720,044
TOTAL FUNDS 6,737,366 6,182,016

F OR THK YEAR ENDED 31DECEMBER 2022
31.12.22 31.12.21
Notes
Cash flows from operating activities
' Cash generated
from operations
646,627 397,268
Net cash provided by operating
activities
646,627 397,268
Cash flows from investing activities
Purchase oftangible fixed assets (521,719) (340,155)
Interest received 10
Net cash used in investing activities (521,719) (340,145)
Change in cash and cash equivalents
in the reporting period 124,908 57,123
Cash and cash equivalents at the
beginning
ofthe
reporting period 762,109 704,986
Cash and cash equivalents at the end
ofthe reporting period 887,017 762,109

RECONCILIATIO
ACTIVITIES
N
OF NK
T INCOME TO NKT CASH FLOW FROM OPERAT ING
31.12.22 31.12.21
Net income for the reporting period (as per the Statement of
Financial Activities) 555,350 625,126
Adjustments
for:
Depreciation
charges
26,795 21,392
Interest received (10)
(Increase)/decrease in debtors (54,399) 3,674
Increase/(decrease) in creditors 118,881 (252,914)
Net cash provided by operations 646,627 397,268

At 1/1/22 Cash flow At31/12/22
Net cash
Cash at bank and in hand 762,109 124,908 887,017
762,109 124,908 887,017
Total 762,109 124,908 887,017

2. DONATIONS
AND LEGACIES
31.12.22 31.12.21
Donations 436,157 263,564
Gift aid 31,877 76,587
Grant from Local council 317,140 317,930
Zakat Fitra Fidya and Qurbani 91,030 136,790
Disaster Appeals 12,426 16,840
Project rebuild 338,677 448,711
Interest donations 350 5,112
Income from Sadaqa 33,567 43,469
1,261,224 1,309,003
Grants received, included in the above, are as follows:
31.12.22 31.12.21
School 317,140 317,930
3. OTHER CHARITABLE ACTIVITIES
31.12.22 31.12.21
Summer Fete 27,512 34,305
Bazaar money and fundraising 33,455 13,972
Arabic
English and Alimah Courses
32,100 21,202
Nikaah k Wedding 3,013 2,465
School Trips 20,357 10,202
Sales ofitems 5,688 10,156
Other Income 18,899 14,569
141,024 106,871
4. INVESTMENT INCOME
31.12.22 31.12.21
Profit on deposit 10

5. INCOME FROM CHARITABLE ACTIVITIES
31.12.22 31.12.21
Activity
Registration
and school
fees School fees receivable 701,313 614,012
Madrassa fees Madrassa fees 101,634 110,550
802,947 724,562
6. RAISING FUNDS
Raising donations and legacies
31.12.22 31.12.21
Zakat Fitra Fidya and Qurbani 146,419 130,687
Disaster Appeals 11,825 15,330
Sadaqa expended 1,550 23,519
Interest expended 2,200
161,994 169,536
Other trading
activities
31.12.22 31.12.21
Purchases 10,903 7,428
Support costs ofschooling 30,065 38,452
School trips and sportsfield 24,423 8,649
Summer fete 14,587 13,913
Charity dinner and Eid party 21,074 2,236
Events cost 11,124 1,002
Fundraising
costs
7,383 7,661
Books magazines and calenders 5,794 1,391
Iftar expenses 1,045
Mayyat (burial) expenses 19 50
126,417 80,782
Aggregate
amounts
288,411 250,318

Support
Direct costs (see
Costs note 8) Totals
E
Project rebuild costs 3,547 9,215 12,762
Pre School 61 195,523 195,584
Charity running costs 575,351 575&351
Primary school 571,956 571,956
Madrassa costs 5,781 5,781
3,608 1&357,826 1,361,434

SUPPORT CO STS
Governance
Management Finance Other costs Totals
Project rebuild costs 9,215 9,215
Pre School 194,476 36 1,011 195,523
Charity running costs 81,195 7,948 21,338 464,870 575,351
Primary school 535,457 232 33,767 2,500 571,956
Madrassa costs 1,871 40 920 2,950 5,781
812,999 8,256 66,251 470,320 1,357,826

Depreciation -owned assets
Hire ofplant and machinery
31.12.22 31.12.21
26,795 21,392
5,248 3,842

31.12.22 31.12.21
Fees payable to the charity's auditors and their associates for the audit
ofthe charity's financial statements 5,000 4,920
Auditors'
remuneration
for non audit work 2,600

STAF F COSTS
31.12.22 31.12.21
Wages and salaries 1,031,817 1,027,351
Social security costs 60,947 27,278
Other pension costs 8,480 7,567
1,101,244 1,062,196
The aver age monthly
nu mber ofemployees
during the year
was as follows:
31.12.22 31.12.21
Engaged on charitable activities 48 55
Engaged on management and administration 37 35
85 90

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THK YEAR ENDED 31DECEMBER 2022
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THK YEAR ENDED 31DECEMBER 2022
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THK YEAR ENDED 31DECEMBER 2022
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THK YEAR ENDED 31DECEMBER 2022
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
340,151 968,852 1,309,003
Charitable
activities
School fees receivable 604,209 9,803 614,012
Madrassa fees 110,550 110,550
Other charitable
activities
99,704 7,167 106,871
Investment
income
10 10
Other income 46,422 46,422
Total 1,201,046 985,822 2,186,868
EXPENDITURE ON
Raising funds 80,782 169,536 250,318
Charitable
activities
Project rebuild costs 57,015 57,015
Pre School 206,543 206,543
Charity running
costs
501,027 501,027
Primary school 543,504 543,504
Madrassa costs 3,335 3,335
Total 1,128,648 433,094 1,561,742
NET INCOME 72,398 552,728 625,126
Transfers between funds 185,161 (185,161)
Net movement
in funds
257,559 367,567 625,126
RECONCILIATION OF FUNDS
Total funds brought
forward
204,413 5,352,477 5,556,890
TOTAL FUNDS CARRIED
FORWARD 461,972 5,720,044 6,182,016

TANGIBLE FIXEDASSETS
Freehold Portable Plant and
property building machinery Totals
COST
At 1 January 2022 10,605,573 123,241 215,198 10,944,012
Additions 486,060 35,659 521,719
At 31December 2022 11,091,633 123,241 250,857 11,465,731
DEPRECIATION
At 1 January 2022 159,369 73,166 179,231 411,766
Charge for year 4,000 5,008 17,787 26,795
At 31December 2022 163,369 78,174 197,018 438,561
NKT BOOK VALUE
At 31December 2022 10,928,264 45,067 53,839 11,027,170
At 31December 2021 10,446,204 50,075 35,967 10,532,246

15. STOCKS
31.12.22 31.12.21
Stocks 625 625
16. DEBTORS:AMOUNTS FALLING DUE WITHIN ONK YEAR
31.12.22 31.12.21
Trade debtors 104,026 27,869
P repayments 4,362 26,120
108,388 53,989

CREDITORS: AMOUNTS FALLING DUK WIT HIN ONK YEAR
31.12.22 31.12.21
Trade creditors 973
Social security and other taxes 12,748 14,203
Other creditors 3,677 5,182
Karse Hasana Loans 4,829,347 4,652,112
Accrued expenses 49,147 92,511
Deferred Income 390,915 401,972
5,285,834 5,166,953

31.12.22 31.12.21
Within one year 3,739 3,739
Between one and five years 3,367 7,106
7,106 10,845

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/1/22 in funds funds 31/12/22
Unrestricted
funds
General fund 204,748 (65,848) 144,671 283,571
Registration
and School Fees
201,347 168,184 (52)373) 317,158
Sale ofSchool Uniform 488 (69) 419
Contributions
towards school trips
4,194 (4,066) 128
Madrassa Fee 51,195 120,523 (120,100) 51,618
461,972 218,724 (27,802) 652,894
Restricted funds
Zakat, Fitra, Fidya and Qurbani 13,426 (59,169) (17,628) (63,371)
Interest 3,099 350 3,449
Grants from Local borough - Education 205,153 71,642 (25,002) 251,793
Disaster appeal 882 601 1,483
Umrah
and Hajj facilities
12,051 12,051
Project rebuild 5,485,433 323,202 70,432 5,879,067
5,720,044 336,626 27,802 6,084,472
TOTAL FUNDS 6,182,016 555,350 6,737,366
Net movement
in funds, included
in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 578,971 (644,819) (65,848)
Registration
and School Fees
798,131 (629,947) 168,184
Sale ofSchool Uniform (69) (69)
Contributions
towards school trips
20,357 (24,423) (4,066)
Madrassa Fee 94,045 26,478 120,523
1,491,504 (1,272,780) 218,724
Restricted funds
Zakat, Fitra, Fidya and Qurbani 91,030 (150,199) (59,169)
Interest 350 350
Grants from Local borough - Education 271,208 (199,566) 71,642
Disaster appeal 12,426 (11,825) 601
Project rebuild 338,677 (15,475) 323,202
713,691 (377,065) 336,626
TOTAL FUNDS 2,205,195 (1,649,S45) 555,350

Net Transfers
movement between At
At 1/1/21 in funds funds 31/12/21
Unrestricted
funds
General fund 44,782 (109,802) 269,777 204,757
Registration
and School Fees
123,214 79,142 (1,018) 201,338
Sale ofSchool Uniform 488 488
Contributions
towards school trips
3,102 1,553 (461) 4,194
Madrassa Fee 32,827 101,505 (83,137) 51,195
204,413 72,398 185,161 461,972
Restricted funds
Zakat, Fitra, Fidya and Qurbani 174 26,053 (12,801) 13,426
Interest 1,811 5,112 (3,824) 3,099
Grants from Local borough - Education 124,007 128,357 (47,211) 205,153
Disaster appeal 2,697 1,510 (3,325) 882
Umrah
and Hajj facilities
12,051 12,051
Project rebuild 5,211,737 391,696 (118,000) 5,485,433
5,352,477 552,728 (185,161) 5,720,044
TOTAL FUNDS 5,556,890 625,126 6,182,016

Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 444,763 (554,565) (109,802)
Registration and School Fees 635,531 (556,389) 79,142
Contributions towards school trips 10,202 (8,649) 1,553
Madrassa Fee 110,550 (9,045) 101,505
1,201,046 (1,128,648) 72,398
Restricted
funds
Zakat, Fitra, Fidya and Qurbani 180,259 (154,206) 26,053
Interest 5,112 5,112
Grants from Local borough —Education 334,900 (206,543) 128,357
Disaster appeal 16,840 (15,330) 1,510
Project rebuild 448,711 (57,015) 391,696
985,822 (433,094) 552,728
TOTALFUNDS 2,186,868 (1,561,742) 625,126

F OR THK YEAR ENDED 3 1DECEMBER 2022
31.12.22 31.12.21
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 436,157 263,564
Gift aid 31,877 76,587
Grant from Local council 317,140 317,930
Zakat Fitra Fidya and Qurbani 91,030 136,790
Disaster Appeals 12,426 16,840
Project rebuild 338,677 448,711
Interest donations 350 5,112
Income from Sadaqa 33)567 43,469
1,261,224 1,309,003
Other charitable activities
Summer Fete 27,512 34,305
Bazaar money and fundraising 33,455 13,972
Arabic
English and
Alimah Courses 32,100 21,202
Nikaah &Wedding 3,013 2,465
School Trips 20,357 10,202
Sales ofitems 5,688 10,156
Other Income 18,899 14,569
141,024 106,871
Investment
income
Profit on deposit 10
Charitable
activities
Registration
and
school fees 701,313 614,012
Madrassa fees 101,634 110,550
802,947 724,562
Other income
HMRC JRS Grants 46,422
Total incoming resources 2,205,195 2,186,868
EXPKNDITURK
Raising donations and legacies
Zakat Fitra Fidya and Qurbani 146,419 130,687
Carried forward 146,419 130,687

FORTHE YEAR ENDED 31DECEMBER 2022
31.12.22 31.12.21
Raising donations and legacies
Brought forward 146,419 130,687
Disaster Appeals 11,825 15,330
Sadaqa expended 1,550 23,519
Interest expended 2,200
161,994 169,536
Other trading
activities
Purchases 10,903 7,428
Support costs ofschooling 30,065 38,452
School trips and sportsfield 24,423 8,649
Summer fete 14,587 13,913
Charity dinner and Eid party 21,074 2,236
Events cost 11,124 1,002
Fundraising
costs
7,383 7,661
Books magazines and calenders 5,794 1,391
Iftar expenses 1,045
Mayyat (burial) expenses 19 50
126,417 80,782
Charitable
activities
Advertising 3,608 5,071
Support costs
Management
Wages 604,409 613,713
Social security 39,427 7,493
Pensions 6,262 7,079
Hire ofplant and machinery 5,248 3,842
Rates and water 14,699 3,255
Insurance 35,623 57,849
Light and heat 25,295 21,951
Telephone 11,304 3,903
Postage and stationery 14,357 10,663
Fees and subscriptions 3,976 18,969
Premises repairs and renewals 16,520 17,331
Motor expenses 151 767
Cleaning services 23,042 28,635
Temporary
staff recruitment
12,686 884
812,999 796,334

FOR THE YEAR ENDED 31D ECEMBER 2022
31.12.22 31.12.21
Management
Finance
Bank charges 8,256 2,967
Other
Training
and welfare
14,820 1,053
Travelling
and subsistence
131
Equipment
expenses
14,297 19,351
General expenses 10,208 21,325
Freehold property 4,000 4,000
Depreciation ofPortacabin 5,008 5,563
Plant and machinery 17,787 11,829
66,251 63,121
Governance
costs
Wages 427,408 413,638
Social security 21,520 19,785
Pensions 2,218 488
Auditors'
remuneration
5,000 4,920
Auditors'
remuneration
for non audit work 2,600
Legal and professional fees 8,174
Accountancy
and legal
fees 6,000 2,500
470&320 443,931
Total resources expended 1,649,845 1,561,742
Net income 555,350 625,126