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2022-12-31-accounts

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

1

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Contents Page
Basic information 3
Trustees annual report 4 – 10
Independent examiners report 10 – 11
Income and expenditure accounts
12 – 13
Notes to the accounts 14 – 19

2

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Basic information

Address

Almarkaz Ul Islami Ltd

SM Complex Beckside Lane

Bradford BD7 2JX

Bank

Barclays Bank 10 Market Street

Bradford BD1 1EG

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity Registration No.

1173153

Company No.

08825895

3

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] January 2022

To: 31[st] December 2022

Charity name: AlMarkaz Ul Islami Ltd

Charity registration number: 1173153

Company number: 08825895

Objectives and activities

SORP reference
Summary of the purposes
of the charity as set out in
its governing document		 Para 1.17 1. The advancement of the religion of Islam in
accordance to the Qur’an and Sunnah and
the belief in the finality of the prophet hood
of Muhammad (may the peace and
blessings of Allah be upon him) in particular
by providing facilities for daily prayers, the
Friday prayer, Eid prayers and other
religious activities on special Islamic days.
2. The advancement of education including
instruction in the Islamic faith and teaching
classes in Arabic and Urdu languages
including Qur’anic studies.
3. To provide or assist in the provision of
facilities in the interests of social welfare for
recreation or other leisure time occupation
of individuals who have need of such
facilities by reason of their youth, age
infirmity or disability, financial hardship or
social circumstances with object of
improving their conditions of life.
Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the accounts.		 Para 1.17 and
1.19		 The charity holds classes in 3 campuses. The
third campus was opened during the year. It
hosted a graduation party for its graduates. The
charity has an app which lets the public know
information such as prayer times.
Statement confirming
whether the trustees have
had regard to the
guidance issued by the
Charity Commission on
public benefit		 Para 1.18 The Directors are responsible for preparing the
Directors Annual Report and the Financial
Statements in accordance with applicable law
and regulations. Company law requires the
directors to prepare financial statements for
each financial year. Under that law the Directors
have elected to prepare the financial statements
in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom
AccountingStandards and applicable law).

4

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

In preparing the financial statements, the directors are required to: • Select suitable accounting policies and then apply them consistently; • Make judgements and estimates that are reasonable and prudent; • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2011 and the Statement of Recommended Practice, Accounting and Reporting by Charities (FRS102). The directors are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In accordance with company law, as the company’s directors, we certify that: • So far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and • As directors of the company, we have taken all steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.		 Para 1.20 As we look back on the past year, we are filled
with gratitude for the steadfast support and
commitment of our community. Despite the
many challenges of the post-pandemic period,
our community came together to ensure that
Almarkaz ul Islami continues to serve as a
vibrant hub for spiritual, educational, and social
activities.
This past year we have experienced a
significant progress in a number of areas. We
continued to offer a range of educational

5

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

programs, including our popular Islamic law and traditional course, living with the Quran and we launched new short courses such as Basic Tajweed and Fiqh and new initiatives such as added sports activities for the wellbeing for our students. In addition, we made strides in improving our infrastructure and facilities. We completed renovations to our middle floor and created a media/studio room. The classes are provided for children to understand Islam, the Quran and also to give spiritual guidance. The classes were held 5 days a week. Children were encouraged to learn the values of Islam and to achieve better cohesion in society. The classes were subsidised to make it easy for every child to attend. Extra classes for girls commenced in the year catering for older girls Furthermore, last year was a great struggle emotionally for many families who had lost great loved ones along the way due to the virus outbreak. As Almarkaz ul Islami responded by helping many families in despair through our Islamic consultation services, funeral ritual workshops and the Kaffan project. Through our media platform we continued to organise a range of programmes and events online. Our Zikr gathering continued throughout the year every Friday and Wednesday reviving spiritual development and purification

Financial review

Financial review
Review of the charity’s
financial position at the
end of the period		 Para 1.21 The charity is showing a surplus on the movement
in funds.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 It’s the charity policy to hold £20,000 in reserve to
be able to cover any emergency expense or
unexpected cost and to cover running costs when
the income is low.
Amount of reserves held Para 1.22 £20,000

6

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Structure, governance and management

Description of charity’s
trusts:
Type of governing
document: for example,
trust deed, memorandum
and articles of association
etc		 Para 1.25 Memorandum and Articles incorporated 24 Dec
2013 as amended by special resolution. Registered
at Companies House on 12 May 2017.
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO		 Para 1.25 Almarkaz Ul Islami ltd is a company limited by
guarantee. It is registered as a standard charity with
the Charity Commission.
Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees		 Para 1.25 Trustees are appointed at the Annual General
Meeting. When considering co-opting trustees, the
Board has regard to the requirement for any
specialist skills needed. Role/person descriptions
for specific skills are produced and persons sought
through various networks according to these
specifications.

Additional information

You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
New trustees receive an induction pack to brief
them on their legal obligations under charity and
company law, the content of the Memorandum and
Articles of Association, the decision-making
processes, the business plan and recent financial
performance of the charity. At the first board
meeting after becoming a trustee they are
introduced to the other members of the board.
Trustees are encouraged to attend appropriate
external training events where these facilitate the
undertaking of their role.

A glance at Almarkaz Ul Islami

Almarkaz Ul Islami is a community hub which offers support to the local community in and around Bradford. The project was established in August 2010 (Ramadhan 1431) to serve and cater for the religious, educational, and social welfare needs of the local Muslim community in Bradford. AlMarkaz Ul Islami serves as a hub from which the community can access education, both secular and spiritual as well as other beneficial facilities

that are locally and easily accessible to many. Almarkaz Ul Islami has launched various projects and continues to develop more services.

7

Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2022

The institute provides an ideal opportunity for students to learn the Qur’an and Sunnah as well as allowing them to develop their own character according to the teachings of the Prophet Muhammad (Peace be upon him).

The primary aim of the staff at Almarkaz Ul Islami is to equip students with the highest level of understanding regarding their faith, both morally and spiritually.

Although the advancement of education is a major object for the institute, Almarkaz Ul Islami also holds importance to other activities. It provides a location for the local Muslim community to aggregate in order to pray and celebrate religious festivals. It also provides a location to hold events for the local community, such as eid activities, summer activities for kids, fun evenings for ladies and children, among others, and to fundraise funds for projects and/or charities. As part of the services for the local community, Almarkaz Ul Islami has a clinic that offers homeopathic services in order to help with acute and/or chronic conditions, mental / emotional disorders and injuries.

As a way to create bridges between the various local communities, Almarkaz Ul Islami receives visits from other local communities such as St John’s Church. This helps create understanding between the various local communities.

Reference and administrative details

Charity name Almarkaz Ul Islami ltd
Other name the charity
uses		 Al markaz Ul Islami ltd (old name)
Registered charity number 1173153
Charity’s principal address Almarkaz Ul Islami Ltd
SM Complex
Beckside Lane
Bradford
BD7 2JX

Names of the charity trustees who manage the charity

1
2
3		 Trustee name Office (if
any)		 Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Qazi Hassan Razza Director Board of Trustees
Mohammed Ishtaq Director Board of Trustees
Qazi-Muhsin Hassan
Raza		 Director Board of Trustees

– Corporate trustees names of the directors at the date the report was approved

Director name

Qazi Hassan Razza Mohammed Ishtaq Qazi-Muhsin Hassan Raza

8

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for Ihe year ended 31 St December 2022 n•Ml•) Po•lkn (lor •x•rnpl• 3•cr•*. Ch•lr. •tc) Zq. all. ZèL3

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report Report to the Almarkaz Ul Islami Ltd trustees/directors/ members of On accounts for the year 31[st] December 2022 ended

Charity no.: 1173153 Company no.: 08825895

Set out on pages 11-12

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/12/2022 . Responsibilities and As the charity’s trustees of the Company (who are also the directors of basis of report the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner's The company’s gross income exceeded £250,000 and I am qualified to statement undertake the examination by being a qualified member of AAT. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

10

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 25/10/23 Signed: Name: Abdul Qudeir Khan Relevant professional FMAAT qualification(s) or body FCPA (if any): Address: Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL

11

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Charity Name
AlmarkazUl Islami Ltd		 Charity Name
AlmarkazUl Islami Ltd		 CharityNo
 1173153 1173153
CompanyNo 8825895
Annualaccountsforthe period
Period start date 01.01.22 To Period end
date		 31.12.22

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
Raising funds
Separate material item of income
Other
Other
Income and endowments from:
Investments
Total funds carried forward
Total
Net income/(expenditure) after tax
before investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Other trading activities
Charitable activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Total funds brought forward
Net movement in funds
Other recognised gains/(losses):
Net income/(expenditure) before tax for
the reporting period
Total
Recommended categories by activity
Donations and legacies
Income (Note 3)		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
(restated)
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
(restated)
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
(restated)
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
(restated)
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
(restated)
£
£
£
£
£
F01
F02
F03
F04
F05
204,397 - - 204,397 224,885
164,927 - - 164,927 160,656
- - - - -
- - - - -
- - - - -
532 - - 532 360
369,856 - - 369,856 385,901
143,032 - - 143,032 133,554
204,588 - - 204,588 151,560
- - - - -
8,701 - - 8,701 6,438
356,321 - - 356,321 291,552
13,535 - - 13,535 94,349
-
13,535 - - 13,535 94,349
-
13,535 - - 13,535 94,349
-
-
-
-
13,535 - - 13,535 94,349
195,555 195,555 101,206
209,090 - - 209,090 195,555

12

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Charity Name Charity No 1173153 AlMarkaz Ul Islami Ltd Company No 8825895

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
Restricted
income
funds
£
£
F01
F02		 Unrestricted
funds
Restricted
income
funds
£
£
F01
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
(restated)
£
F05
- -
44,744 44,744 37,050
- -
- -
44,744 - - 44,744 37,050
- - -
12,434 12,434 4,718
-
161,291 161,291 169,162
173,725 - - 173,725 173,880
9,379 9,379 15,375
164,346 - - 164,346 158,505
209,090 - - 209,090 195,555
- - -
- - - - -
209,090 - - 209,090 195,555
- -
- - -
209,090 209,090
-		 195,555
209,090 - - 209,090 195,555

13

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

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 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by ✓ FRS 102.*

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 Steady income. Surplus at the end of the year. No long support the conclusion that the charity is a term liabilities. going concern; Disclosure of any uncertainties that make Not applicable the going concern assumption doubtful; Where accounts are not prepared on a Not applicable going 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 { }.

Yes ✓ No ✓

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes ✓ No ✓

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 ✓

14

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Section C Notes to the accounts (cont)

Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
191,151
191,151 175,838
Gift Aid
12,927
12,92725,176
Legacies
-
General grants provided by government/other
charities
319
-
31923,871
Membership subscriptions and sponsorships
which are in substance donations
-
Donated goods,facilities and services
-
Other
-
Total 204,397
- - 204,397224,885
Charitable
activities:
Fees
162,047
162,047 153,879
Room hire
2,880
2,8802,560
Graduation
-
-3,880
Other
-
-337
Total 164,927
- -164,927 160,656
Conversion of endowment funds into income
-
Other
532
532360
Total 532
- -532360
369,856
- -369,856 385,901
Note 3 Income
Analysis of income
Donations
and
legacies:
Other:
TOTAL 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		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Income
Analysis of income
Donations and gifts 191,151 191,151 175,838
Gift Aid 12,927 12,927 25,176
Legacies -
General grants provided by government/other
charities		 319 - 319 23,871
Membership subscriptions and sponsorships
which are in substance donations		 -
Donated goods,facilities and services -
Other -
Total 204,397 - - 204,397 224,885
Fees 162,047 162,047 153,879
Room hire 2,880 2,880 2,560
Graduation - - 3,880
Other - - 337
Total 164,927 - - 164,927 160,656
Conversion of endowment funds into income -
Other 532 532 360
532 - - 532 360
369,856 - - 369,856 385,901

15

Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2022

Note 6 Expenditure

Expenditure on
raising funds:
Other
TOTAL EXPENDIT
Expenditure on
charitable
activities		 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 1,073 1,073 2,779
Incurred seeking legacies -
Advertising,marketing, directmailand 6,795 6,795 5,310
Start up costsincurredingenerating -
Database development costs -
Othertrading activities 100,181 100,181 65,663
Rent collection, property repairs and
maintenance charges		 34,983 34,983 59,802
-
Total expenditure on raising funds 143,032
-		 - 143,032 133,554
Accountancy fees 1,350 1,350 1,200
Awja dates project - - 5,050
Alimah expenses - - 416
Annual return 125 125 100
Bags for refugees 750 750
Books 2,346 2,346
Buidling work 48,058 48,058 13,200
Cleaning 1,223 1,223 1,393
Charitable donations 198 198 800
Entertainment - - 709
Equipment expensed 500 500 109
Equipment hire 496 496 496
Event - graduation - - 5,149
Food and refreshments 2,200 2,200 5,780
Funday - - 560
Gift aid work charges 525 525
Gifts 78 78 129
Governance and administration 576 576 200
Independent examination 525 525 450
Insurance 8,089 8,089 3,736
Internet - - 3,600
Kajoor project 310 310
Light and heat 33,176 33,176 17,858
Media expenses 32 32 32
Motor expenses 3,382 3,382 5,368
Photos 917 917
Planning fees - - 3,954
Quran class 100 100
Ramadan dates 4,662 4,662
Rates 10,706 10,706 7,906
Soundproof - - 2,569
Stage - - 480
Stationery, printing and postage 5,670 5,670 1,410
Structural engineer fees 250 250
Student sponsorship 4,900 4,900
Study material 3,767 3,767 1,378
Subscriptions 208 208 320
Summer activities - - 3,098
Telephone and fax 1,293 1,293 1,407
Training 2,392 2,392
Travel and subsistence 21,330 21,330 24,954
Wages and salaries 40,122 - 40,122 34,512
Waste collections 959 959 2,304
Water 2,214 2,214 933
Website 359 - 359 -
Zakat charity project 800 800 -
Total expenditure on charitable
activities		 204,588 - - 204,588 151,560
Bankcharges 2,981 2,981 2,110
Depreciation 4,296 4,296 4,117
DBS services 1,398 1,398 164
Sundry 26 26 47
Total other expenditure 8,701 - - 8,701 6,438
URE
356,321 - - 356,321 291,552

16

Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2022

Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees 525 450
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner

17

Almarkaz Ul Islami Ltd

Income and Expenditure Accounts for the year ended 31[st] December 2022 Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year		 Freehold land
& buildings
£		 Other land &
buildings
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures,
fittings and
equipment
£		 Total
£
8,900 50,948 59,848
10,500 1,490 11,990
-
-
-
- - 19,400 52,438 71,838

14.2 Depreciation and impairments

*Basis*
 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
14.3 Net book value*		 SL or RB SL or RB RB RB SL or RB
10% 10%
890 21,908 22,798
-
1,351 2,945 4,296
-
-
- - 2,241 24,853 27,094
- - 8,010 29,040 37,050
- - 17,159 27,585 44,744

18

Income and Expenditure Accounts for the year ended 31[st] December 2022

Almarkaz Ul Islami Ltd

Note 19 Debtors and prepayments

19.1 Analysis of debtors

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
5,718.0 4,718.0
- -
6,716.0 -
12,434.0 4,718.0

Note 20 Creditors and 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
£
9,088 7,935 - -
291 291
- 7,149
9,379 15,375 - -

Note 24 Cash at bank and in hand

Other
Short term deposits
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)		 This year
£		 Last year
£
- -
- -
161,291 169,162
- -
161,291 169,162

19