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2023-06-30-accounts

AFAK

COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT & FINANCIAL STATEMENT FOR THE YEAR ENDED 30TH JUNE 2023

COMPANY REGISTRATION NO: 09645339 CHARITY REGISTRATION NO: 1173220

AFAK

CONTENTS

Page
Directors / Trustees 1
Independent Review 2
Statement of financial activities 3
Balance Sheet 4
Notes to the accounts 5-6

AFAK

DIRECTORS / TRUSTEES AND PROFESSIONAL ADVISORS

DIRECTORS / TRUSTEES:

MRS AMAL FANOUSH MRS FARZANA HUSSAIN MRS LIELA AHMED MRS HAFIDA RABIA MRS NADJOUA DAHMANI MRS NAWAL NURI ELFALAH

CHAIRPERSON: MRS AMAL FANOUSH BUSINESS ADDRESS: 7 LARCH GARDENS MANCHESTER M8 8BJ BANKERS: HSBC THORNCLIFFE HOUSE 348-350 OXFORD ROAD MANCHESTER M13 9NG ACCOUNTANTS: ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL

Page 1

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF AFAK

I report on the accounts of the AFAK, registered charity number 1173220 for the accounts year ended 30th June 2023 set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity's trustees are responsible for the preparation for the accounts in accordance with the requirement of the Charities Act 2011 (''the Act''). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S REPORT:

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

INDEPENDENT EXAMINER’S STATEMENT:

In connection with our examination, no matter has come to my attention;

. to keep accounting records in accordance with section 41 of the 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

Mr. Farroukh Zaheer (FCCA) Zaheer and Company

Chartered Certified Accountants and Registered Auditors

Page 2

AFAK

RECEIPTS AND EXPENDITURES ACCOUNT

FOR THE YEAR ENDED 30/06/2023

Notes
INCOME AND ENDOWMENTS
DONATIONS AND LEGACIES
1
INCOME FROM CHARITABLE ACTIVITIES
COURSE FEE
BOOK SALES
LESS: EXPENDITURE
EXPENDITURE ON RAISING FUNDS
2
EXPENDITURE ON CHARITABLE ACTIVITIES
2.1
TOTAL EXPENDITURE
NET INCOME / EXPENDITURE
BALANCE BROUGHT FORWARD
BALANCE CARRIED FORWARD
£
£
Un-restricted
Restricted Endowment
Total
Funds
Funds
Funds
1,232
-
-
1,232
-
-
-
-
26,977
-
-
26,977
329
-
-
329
28,538
-
-
28,538
-
-
-
-
34,690
-
-
34,690
34,690
34,690
(6,153)
-
-
(6,153)
15,578
-
-
15,578
9,425
-
-
9,425
2022-23
2021-22
£
Total
310
-
21,481
44
21,835
-
27,020
27,020
(5,185)
20,763
15,578

I approve these accounts and confirm that the trustees have made available all the information and explanations for their preparation.

Signed: _________ Chairperson

Date:

Page 3

AFAK

BALANCE SHEET AS AT 30TH JUNE 2023

Notes
CURRENT ASSETS
Cash at bank and in hand
3
CURRENT LIABILITIES
Creditors
4
Accruals
4.1
NET CURRENT ASSETS
NET ASSETS
THE FUNDS OF THE CHARITY:
Funds brought Forward
Income of receipts over expenditure for the year
£
10,275
10,275
-
850
850
£
9,425
9,425
15,578
(6,153)
9,425
2022-23
£
£
16,398
16,398
-
820
820
15,578
15,578
20,763
(5,185)
15,578
2021-22

For the year ending 30th June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies

Directors' responsibility:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; The directors aknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies

I approve these accounts and confirm that the trustees have made available all the information and explanations for their preparation.

Signed: _________ Chairperson

Date:

Page 4

AFAK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30/06/2023

Note: 1
INCOME AND ENDOWMENTS
Donations and Legacies
Income from Charitable Activities
Course Fee
Book Sales
Un-restricted
1,232
-
26,977
329
28,538
Restricted
Endowment
Total
-
-
1,232
-
-
-
-
-
26,977
-
-
329
0
0
28,538
2022-23
2021-22
Total
310
-
21,481
44
21,835

Note: 1.1

ACCOUNTING POLICIES

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with Recommended Accounting Practice 2015', (FRS 102 SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Income

Income and expenses are accounted for on a receipt basis. The charity is mainly dependent on continuing donations and as a consequence the going concern basis is also dependent on the continuing of donations.

Note: 1.2

TRUSTEES REMUNERATION

All trustees provide their services to the charity free of charge without any remuneration.

Note: 2

EXPENDITURE ON RAISING FUNDS
Activities
-

-

Note: 2.1
EXPENDITURE ON CHARITABLE ACTIVITIES
Accountancy fees
1,487

Bank Charges
60

Student Activities
645

SUPPORT COSTS:
Rent
6,100

Insurance
-

Telephone and Internet
181

Wages
25,843

Repairs & Maintenance
218

Heating & Lighting
-

Printing, Postage, and Stationery
56

Sundry
100

34,690
-
-
-
-
-
-
-
-
1,487
-
-
60
-
-
645
-
-
6,100
-
-
-
-
-
181
-
-
25,843
-
-
218
-
-
-
-
-
56
-
-
100
-
-
34,690
2022-23
2021-22
-
-
1,140
39
665
1,740
-
180
23,121
-
-
25
110
27,020
Accountancy fees
Bank Charges
Student Activities
SUPPORT COSTS:
Rent
Insurance
Telephone and Internet
Wages
Repairs & Maintenance
Heating & Lighting
Printing, Postage, and Stationery
Sundry

Page 5

Note: 3

CASH AT BANK AND IN HAND
Cash in hand
Bank account
Note: 4
CREDITORS: Amounts falling due within one year
Accountants' fees
Note: 5
ACCUMULATED FUNDS
Un-restricted
Funds
Opening Funds as at 01/05/2022
15,578
Net income/expenditure
6,153
-
Closing Funds as at 30/06/2023
9,425
2022-23
1,878
8,397
10,275
850
850
Restricted
Endowment
Funds
Funds
TOTAL
-
-
15,578
-
-
6,153
-
-
-
9,425
- 2021-22
3,367
13,031
16,398
820
820
TOTAL
20,763
5,185

15,578

Accountants' fees
Note: 5
ACCUMULATED FUNDS
Opening Funds as at 01/05/2022
Net income/expenditure
Closing Funds as at 30/06/2023

I approve these accounts and confirm that the trustees have made available all the information and explanations for their preparation.

Signed: _________ Chairperson

Date:

Page 6