BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A. Reports and Financial Statements for the year ended 31st DECEMBER 2023
Legal and administrative information
Status
Registered charitable organisation since 7 July 2017 under constitution adopted on 22 June 2017
Trustees and Management committee
ALI AHMED HAMAA HALLO MAHMOUD SHAFIQ KAWIN RAOOF MAHMOD STAR MOHAMMAD
Registered office address
The Quran Academy Bristol Littleton Street, Bristol BS5 6EN
Registered charity number 1173738 Registered email address none Registered mobile number 07546464455
Accountants
AL Accounting Solutions Limited Chartered Certified Accountants 21A Brighton Road South Croydon, Surrey CR2 6EA
1
BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A.
Reports and Financial Statements
for the year ended 31st DECEMBER 2023
Trustees report
The Trustees' present their report and financial statements for the above period.
Charitable objectives
THE PROMOTION OF RACIAL HARMONY FOR THE PUBLIC BENEFIT BY:
(I) PROMOTING KNOWLEDGE AND MUTUAL UNDERSTANDING BETWEEN DIFFERENT RACIAL GROUPS AND ASSIST THE DEVELOPMENT OF INTEGRATION AND COMMUNITY COHESION;
(II) ADVANCING EDUCATION AND RAISING AWARENESS ABOUT DIFFERENT RACIAL GROUPS TO PROMOTE GOOD RELATIONS BETWEEN PERSONS OF DIFFERENT RACIAL GROUPS; AND
(III) WORKING TOWARDS THE ELIMINATION OF DISCRIMINATION ON THE GROUNDS OF RACE AND RELIGION.
Responsibilities and basis of preparation of the report
The trustees of the charity are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the trustees
……………………………….
Date ……………………………….
ALI AHMED HAMAA (Chair)
2
BRISTOL KURDISH COMMUNITY ASSOCIATION
B. K. C. A.
Reports and Financial Statements
for the year ended 31st DECEMBER 2023
Independent Examiner's report to the Trustees
I report to the trustees on my examination of the accounts of the above charity for the above period.
Responsibilities and basis of report:
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement:
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Alhassan Bangura FCCA AL Accounting Solutions Limited Chartered Certified Accountants 21A Brighton Road South Croydon, Surrey CR2 6EA
Date.....................................................
3
BRISTOL KURDISH COMMUNITY ASSOCIATION
B. K. C. A.
Reports and Financial Statements
Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31st DECEMBER 2023
| Unrestricted Funds Notes £ Incoming Resources: Voluntary Donations 111,322 Total Incoming resources 111,322 Resources Expended: Resources Expended 3 12,945 Total Resources Expended 12,945 Net Surplus / (Deficit) for the year 98,377 Opening Funds 199,302 Closing Funds 297,679 No restricted funds at the end of the year |
Total Funds 2023 £ 111,322 111,322 12,945 12,945 98,377 199,302 297,679 |
Total Funds 2022 £ 13,800 |
|---|---|---|
| 13,800 | ||
| 4,529 | ||
| 4,529 | ||
| 9,271 190,031 |
||
| 199,302 | ||
4
BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A.
Reports and Financial Statements
Balance Sheet as at 31st DECEMBER 2023
| Fixed assets Freehold Premises Other tangible fixed assets Current assets Cash at Bank and in Hand Less: Creditors & Accruals Private Loans payable Net Assets Unrestricted Funds Signed on behalf of the trustees REPRESENTED BY: |
Notes 2 |
£ 43,074 (600) 2023 |
2023 | £ 520,030 10,169 530,199 42,474 (274,994) 297,679 297,679 297,679 |
2022 £ 170,030 10,924 180,954 18,618 (270) 18,348 - 199,302 199,302 199,302 |
|---|---|---|---|---|---|
………………………………. Date ………………………………. ALI AHMED HAMAA (Chair)
5
BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A. Reports and Financial Statements
Notes forming part of the financial statements for the year ended 31st DECEMBER 2023
1. Accounting policies
a) The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
b) Voluntary income is received by the way of donations towards religious commitments by worshippers. Donations received is included in full in the Statement of Financial Activities in the year in which they are received.
c) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
d) Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:
-
Property Improvements 5% straight line
-
Furniture & Fittings 20% reducing balance
e) Unrestricted funds are donations and other incoming resources received for the objects of the charity without further specified purpose and are available as general funds.
f) Restricted funds are to be used for specific purposes as laid down by the donor.
2. Other Tangible Fixed Assets
| Property Improvements £ Cost: As at 1 Jan 2023 11,000 As at 31 Dec 2023 11,000 Depreciation: As at 1 Jan 2023 1,100 Charge 550 As at 31 Dec 2023 1,650 Net Book Value: As at 1 Jan 2023 9,900 As at 31 Dec 2023 4,152 |
Furniture & Fittings £ 1,600 1,600 576 205 781 1,024 819 |
Total £ 12,600 |
|---|---|---|
| 12,600 | ||
| 1,676 755 |
||
| 2,431 | ||
| 10,924 10,169 |
6
BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A.
Reports and Financial Statements
Notes forming part of the financial statements for the year ended 31st DECEMBER 2023
| 3. Total Resources Expended Rates & Insurance Utilities (Heat, light & water) Repairs & Renewals Bank Charges Training & Development Legal & Professional Fees Accountancy Fees Sundry Expenses Depreciation Total |
2023 Total £ 1,929 1,703 2,220 649 2,322 2,606 600 161 755 12,945 |
2022 Total £ 1,337 1,230 - 80 - - 420 656 806 |
|---|---|---|
| 4,529 |
7
Registered Charity No: 1173738
BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A.
Reports and Financial Statements Year ended: 31st DECEMBER 2023
AL Accounting Solutions Limited Chartered Certified Accountants
21A Brighton Road South Croydon, Surrey CR2 6EA
BRISTOL KURDISH COMMUNITY ASSOCIATION B. K. C. A. Reports and Financial Statements
Contents
| Page No | |
|---|---|
| 1 | Legal and administrative information |
| 2 | Trustees report |
| 3 | Independent examiners report |
| 4 | Statement of Financial Activities |
| 5 | Balance Sheet |
| 6-7 | Notes forming part of the financial statements |