**Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** 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 2023** |**Contents**|**Page**| |---|---| |Basic information|3| |Trustees annual report|4 – 8| |Independent examiners report|9 – 10| |Income and expenditure accounts|
11 – 12| |Notes to the accounts|13 – 18| 2 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** ## **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 2023** ## **Trustees’ annual report (including Directors’ report) for the period** **From: 1[st] January 2023** **To: 31[st] December 2023** **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
charity is in the process of building a new
masjid. 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 2023** 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. The community
came together to ensure 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
programs, including our popular Islamic law
and traditional course, living with the Quran.| |---|---|---| 5 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** In addition, we made strides in improving our infrastructure and facilities. We completed renovations to our middle floor and created a media/studio room. Furthermore , we are also in the process of building a new masjid and educational facility. 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 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** |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| ## **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|Standard registration 24 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.| 6 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** |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. 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. 7 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** ## **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 ## **Declarations** 8 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** 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 2023 **ended** **Charity no.:** 1173153 Company no.: 08825895 |**Set out on pages**
**Responsibilities and**
**basis of report**
**Independent examiner's**
**statement**|11-12| |---|---| ||I report to the charity trustees on my examination of the accounts of the
charitable company for the year ended**31/12/2023**.
As the charity’s trustees of the company (who are also the directors of
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.
The company’s gross income exceeded £250,000 and I am qualified to
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 accord with such records; 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
•the accounts have not been prepared in accordance with the Charities
SORP (FRS102).| 9 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** 10 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** |Charity Name
AlmarkazUl Islami Ltd|Charity Name
AlmarkazUl Islami Ltd|CharityNo
|1173153|1173153|| |---|---|---|---|---|---| |||CompanyNo|8825895||| |Annualaccountsforthe period|||||| |Period start date|**01.01.23**|**To**|Period end
date|**31.12.23**|| ## **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
**Income (Note 3)**
**_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
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading 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
Raising funds
Separate material item of income
Other
Other
**Income and endowments from:**
Investments
Charitable activities|**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| |---|---|---|---|---|---| ||425,202|-|-|425,202|204,397| ||95,043|-|-|95,043|164,927| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||478|-|-|478|532| ||520,723|-|-|520,723|369,856| ||||||| ||77,322|-|-|77,322|143,032| ||492,879|-|-|492,879|204,588| ||-|-|-|-|-| ||10,689|-|-|10,689|8,701| ||580,890|-|-|580,890|356,321| ||||||| ||60,167
-|-|-|60,167
-|13,535| |||||-|| ||60,167
-|-|-|60,167
-|13,535| |||||-|| ||60,167
-|-|-|60,167
-|13,535| |||||-|| |||||-|| ||||||| |||||-|| |||||-|| ||60,167
-|-|-|60,167
-|13,535| ||||||| ||211,350|||211,350|195,555| ||151,183|-|-|151,183|209,090| 11 Charity Name Charity No 1173153 AlMarkaz Ul Islami Ltd Company No 8825895 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** ## **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| |---|---|---|---|---|---| |||||-|-| ||55,999|||55,999|44,744| |||||-|-| |||||-|-| ||55,999|-|-|55,999|44,744| ||||||| ||-|||-|-| ||12,254|||12,254|12,434| |||||-|| ||113,002|||113,002|161,291| ||125,256|-|-|125,256|173,725| ||||||| ||30,072|||30,072|9,379| ||||||| ||95,184|-|-|95,184|164,346| ||||||| ||151,183|-|**-**|151,183|209,090| ||||||| ||-|||-|-| ||-|-|-|-|-| ||||||| ||151,183|-|-|151,183|209,090| ||||||| |||||-|-| ||||-|-|-| ||151,183|||151,183
-|209,090| ||||||| ||||||| ||151,183|-|-|151,183|209,090| 12 **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** **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) - and with the Charities Act 2011. 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* ✓ No* ✓ 13 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** ## **Note 3 Income** |Donations and gifts
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**
**Charitable**
**activities:**
Fees
Room hire
Sale of books
Other
**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**
**Other:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and**
**legacies:**|**Analysis of income**|**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**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations and gifts|408,866|||408,866|191,151| ||Gift Aid|4,412|||4,412|12,927| ||Legacies||||-|| ||General grants provided by government/other
charities|-|-||-|319| ||Membership subscriptions and sponsorships
which are in substance donations|11,924|||11,924|| ||Donated goods, facilities and services||||-|| ||Other||||-|| ||**Total**|425,202|-|-|425,202|204,397| |||||||| ||Fees|92,985|||92,985|162,047| ||Room hire|1,920|||1,920|2,880| ||Sale of books|138|||138|-| ||Other|-|||-|-| ||**Total**|95,043|-|-|95,043|164,927| |||||||| ||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|478|||478|532| ||**Total**|478|-|-|478|532| |||||||| |||520,723|-|-|520,723|369,856| 14 ## **Almarkaz Ul Islami Ltd** ## **Income and Expenditure Accounts for the year ended 31[st] December 2023 Note 6 Expenditure** |**Expenditure on**
**raising funds:**
**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|970|||970|1,073| ||Incurred seeking legacies||||-|| ||Advertising,marketing, directmailand|34,565|||34,565|6,795| ||Start up costsincurredingenerating||||-|| ||Database development costs||||-|| ||Othertrading activities|-|||-|100,181| ||Investmentmanagement costs:||||-|| ||Rent collection, property repairs and
maintenance charges|41,787|||41,787|34,983| ||||||-|| ||**Total expenditure on raising funds**|77,322|
-|-|77,322|143,032| |||||||| ||Accountancy fees|1,350|||1,350|1,350| ||Annual return|100|||100|125| ||Bags for refugees|-|||-|750| ||Books|1,396|||1,396|2,346| ||Buidling work|154,300|||154,300|48,058| ||Cleaning|635|||635|1,223| ||Charitable donations|-|||-|198| ||Collection box|2,115|||2,115|| ||Commissions paid|776|||776|| ||Delivery costs|80|||80|| ||Entertainment|358|||358|-| ||Equipment expensed|490|||490|500| ||Equipment hire|1,069|||1,069|496| ||Events|4,857|||4,857|-| ||Food and refreshments|3,727|||3,727|2,200| ||Gift aid work charges|380|||380|525| ||Gifts|5|||5|78| ||Governance and administration|1,918|||1,918|576| ||Independent examination|525|||525|525| ||Insurance|6,415|||6,415|8,089| ||Internet|105|||105|-| ||Kajoor project|-|||-|310| ||Light and heat|37,467|||37,467|33,176| ||Media expenses|32|||32|32| ||Motor expenses|7,413|||7,413|3,382| ||PAYE & NI|2,802|||2,802|| ||Photos|-|||-|917| ||Qurbani|770|||770|-| ||Quran class|960|||960|100| ||Ramadan dates|-|||-|4,662| ||Rates|9,960|||9,960|10,706| ||Software|811|||811|| ||Stationery, printing and postage|7,406|||7,406|5,670| ||Structural engineer fees|-|||-|250| ||Student sponsorship|8,400|||8,400|4,900| ||Study material|4,511|||4,511|3,767| ||Subscriptions|320|||320|208| ||Summer activities|257|||257|-| ||Telephone and fax|2,326|||2,326|1,293| ||Training|8,490|||8,490|2,392| ||Travel and subsistence|26,420|||26,420|21,330| ||Volunteer expenses|146,529|||146,529|| ||Wages and salaries|45,854|-||45,854|40,122| ||Waste collections|-|||-|959| ||Water|1,014|||1,014|2,214| ||Website|36|-||36|359| ||West africa charity project|500|||500|| ||Zakat charity project|-|||-|800| ||**Total expenditure on charitable**
**activities**|492,879|-|-|492,879|204,588| 15 ## **Almarkaz Ul Islami Ltd Income and Expenditure Accounts for the year ended 31[st] December 2023** |**TOTAL EXPENDIT**
**Other**|Bankcharges|2,587|||2,587|2,981| |---|---|---|---|---|---|---| ||Depreciation|6,222|||6,222|4,296| ||DBS services|19|||19|1,398| ||Sundry|1,861|||1,861|26| ||**Total other expenditure**
**URE**|10,689|-|-|10,689|8,701| |||||||| |||580,890|-|-|580,890|356,321| |**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|525| |**Assurance services other than independent examination**||||||| |**Tax advisory fees**||||||| |**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**||||||| 16 ## **Almarkaz Ul Islami Ltd** ## **Income and Expenditure Accounts for the year ended 31[st] December 2023** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
19,400 52,438 71,838
Additions
- 17,478 17,478
Revaluations
-
Disposals
-
Transfers *
-
At end of the year
- - 19,400 69,916 89,316
****Basis**
SL or RB
SL or RB
RB
RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
10%
10%
At beginning of the
year
2,241 24,854 27,095
Disposals
-
Depreciation
1,716 4,506 6,222
Impairment
-
Transfers*
-
At end of the year
- - 3,957 29,360 33,317
Net book value at the
beginning of the year
- - 17,159 27,584 44,743
Net book value at the
end of the year
- - 15,443 40,556 55,999
**14.3 Net book value**
**14.2 Depreciation and impairments**| |---|---|---|---|---|---|---| ||SL or RB|SL or RB|RB|RB|SL or RB|Straight
Line ("SL")
or Reducing
Balance
("RB")| ||||10%|10%||| ||2,241 24,854 27,095
-
1,716 4,506 6,222
-
-
- - 3,957 29,360 33,317
- - 17,159 27,584 44,743
- - 15,443 40,556 55,999|||||| ||-|-|17,159|27,584|44,743|| ||-|-|15,443|40,556|55,999|| 17 ## **Almarkaz Ul Islami Ltd** ## **Income and Expenditure Accounts for the year ended 31[st] December 2023** ## **Note 19 Debtors and prepayments** ## **19.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||5,000.0|5,718.0| ||-|-| ||7,254.0|6,716.0| ||12,254.0|12,434.0| ## **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(loans)**
**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**
**£**| |||||| |||||| |||||| |||||| ||7,781|9,088|-|-| ||291|291||| ||22,000|-||| ||30,072|9,379|-|-| ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||113,002|161,291| ||-|-| ||113,002|161,291| 18