Preston Afghan Community Association Accounts 4 January 2021
Preston Afghan Communlty Assoclation Contents Pag• Business inforrnalion Approval slalemenl Accouniants, report Profil and loss account Balance Sheet Notes lo the a¢¢ounl8
Preston Afghan Community Associatlon Business Infomatlon Trustee Mohammed Reza Eh$8ni Khadem Noori Jawad Shahidzada Amanulla Norozi Abdul Palan Accountants RMI Accountancy 128 Colne Road Burnley Lancashire BB101DT Bankers Lloyd5 Banks Sollcltors Business addrns• 179 Eldon Street, Preston PR2 2BA Charity 1176536
Independent Examiner Mudassar Iqbal- MSC, FFA, FTA, CFE RMI Accountancy 128 Colne Road Burnlev Lancashire BBIO IDT Statement of Tiustees. Responslbllltles The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charily 3$ at the end of the financial year and of the surplus or deficit of the charity. In preparin8 those financial statements the Board Is required to'.- select suiiablÈ accountln8 policies and then apply them cOn51stent,. make ludBements and estimates that are reasonable and prudent,. and prepare the financial statements on the 8oin8 concern basis unless it is inappropriate to presume that the charlty will continue in business. state whether applicable accountin8 Standards and statements of recommended practSce have been followed. subject to any material departures disclosed and explained In the fjnancial statements- The Trustees are also responsible for mainlalning adequate accountlng records which disclose with reasonable accuracy at any time the financial position of the charity and whlch are sufflcient to show and explain the charity's transactions and enable them lo ensure that the financial statements comply with re8ulation5 made under the Charities Aci. They are also sponsible for safe8uardin8 thè assets of the charity and hence for takin8 reasonable steps for the prevention and detection of Iraud and other liregularities. The trustees are also responsible forthe contents of the trustees, report, and the responsibility of the independent examiner in relation to the tnjstees, report Is limTted to examining the report and ensuring that. on the face of the report, there a no inconsistencies Wlth the figures dlsclosed in the financial statements. This report was approved by the l)oard of trustees on 24 January 2022 Mojtabè Mohseni Trustee 2b
Preston Af8han Communlty Association The report ol the trustees for the year ended S January 2021 Introductlon The trustees present their annual report and accoun15 for the year ended 5 January 2021. The board of the trLtst@es are sat15fied with the performance of the charity during the year and the POSition at 5, January 2021 and consider that the charity is in a strong p051tion to continue its activities durin8 the coming year, and that the charitvs asseis are adequate io fulfil tts obligotions. Name, re8i5tered office and constltutlon ot the charlty The full name of the charity is "Preston Atsh•n Community A550clatlon~, The charlty Is also know bv the name Preston Afghan Communbty Ass11t1?n. The le8è1 re8lStration details are... The Principal Office is.. 179 Éldon Stet, Preston. PR2 28A Charity Registration Number- 116536 The telephone number is 07765377892 Oble¢tlves Ind Activities of th• Charttv The charitls objectlves and principal actlvlties io provlde Mosque and Culture of Nelson for the purpose I.. Community Centre to support local Afghan Communhy 2a
I planned and performed my examination so a5 lo satisfy myself that the objectivès of the independent examination are achieved and befo finalising the report. l obtain Wfitten assurances from the trusiees of all maierlal matters. Independent Examlnerfs Statement. reporL and opinion Svbject to the limitation upon the scope of my work as detailed above. in connection with my examination, I can confirm that The following section is only applicable If The 8ross income of the charity in the year ended 5 January 2021 appears to exceed ihe Sum specified in sectlon 145131 of the act, namety £250,(M)O and that l am Qualified to act a5 independenl examiner in accordance wilh that sectTron by virtue of my being a qualified accountant. 11 Thls Is a report In respect of an examination carried out under section 145 of the act and In accordance with any directions given by the commi55ion under sub5ection15llbl of that section whlch are applicable. And that no matter has come to my attention In connection wlth my examination which gives me reasonable cause to believe that in any material respect the requirements, To keep accounting records in accordance with section 130 of the Art To prepare flnanclal Statements which accord with the accountin8 records and comply with the accountin8 requirements of the act and , That the financial Statements be prepared In accordance with the methods and prlnciples set out in the statement of Recommended Practice- Accounting and Reportin8 by Charities have not met or to which, in oplnion, attention should be drawn In my report to enable a proper understandin8 of the accounts to be reached. Indepe flL,ItLL Mr Mudas ar Iqbal Msc, F A, FTA, CFE Fellow Financial Accountant RMI Accountancv 128 Colne Road 8urnley Lancashire BBIO IDT 3b
Report of the independent Examiner to the trustees of Preston Afehan Community Association On the accounts of the Charity for the year ended 5 January 2021 I report on the Financial Statements of the Chartly for the year ended 5 January 2021 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities IFRSSEI. effe1Ve Apiil 2C(18. adapted to meet the needs of unintorporatèd organlsation, a5 modified by the Statement of Recommended Practice for Accounting and Reportin8 1$5ued by the Charity Commissioners for England & Wales, effettive Aprll 2Crf]S as revised in June 2008. (The SORPI, under the historical cost convention and the accounting. Respectlve Responslbllltles of irustees and ex•mlner The Charlrws trustees are responsible for the preparation of the financkil statements. The trustees are satisfied that the audit requirement of section 144111 of the Charities Act 2011 (the Act) doe5 not apply and that there 15 no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a tonsequence. the trustees have elected that the flnanclal statements be Subject to independent examination. Havin8 Satisfied myself that the charity is not subject to audit and Is ellEible for Independent examlnation. It15 my responsiblllty to=_ al Examine the accounts under section 145 of ihe art bl To follow the procedure laKI down in the general direction 8fven by the Charity Commi$5ion under section 145151 Ibl of the aci.. and.. cl To State whether partlcular matters have come to my attention. Ba$15 01 Oplnl¢n and scope of work undertaken I conduded my examination in accordance wrth the General Dirertlons given by the Charitv Commissioners for England & Wales in latiOn to the conducting of an independent examination, referred to above. An Independent exomination includes è review of the accountinB records kept bv the Charity and of the accounting systems employed by the Charity and a Comparison of the Financial Statements presented with these records. It also includes consideration of any unusual items or disclosures In the linanclal Statements and seeking explanations from you as trustees concèrning such matler5. Thè Purpose of the examination is to establish as far as possible that there have been no breaches of the Charilie5 le8islation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures In the financial statement5. The Procedure undertaken do not provide all the evidence ihat would be required in an audit and information supplied by the trustees, the course of the examination Is not subjected to audit tests or enquirie5 and consequentty I do not express an audit opinion on the view given by the financial statements and in particular. l express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity and my report is limited to the matters set out in the staiement below. 3a
Preston Afghan Community Association Profit and Loss Account for the year ended 4 January 2021 2021 2020 Sales 3.550 Expens0$ Rent. rates, power and insuranc• costs Repairs and fenewa13 of property arKI equipment Telephone, fax, slalionery and (Xher offKe cost6 2.037 1,0 329 2,856 3,883 1.972 5.598 10,247 Lo$¥ 4,787
Preston Afghan Comfflunity Associatlon Balance Sheet as at 4 January 2021 Notes 2021 2020 Fixed assèts Equipment, rn•chinery motor vèhicl Other fixed assets 4,612 14S,000 149,612 6.148 145.000 151,148 Current assets Bankjbuilding sIety balance$ 2.084 1,996 Net current ajsets 1,484 1.996 Net ass•ts 151.096 153,144 ¢apltal accoun¢ Balaneo al start of period N61 loss 153,144 12.0481 157,931 14,7871 151.096 153,144
Preston Atghan Community Association Notes to the Accounts for the year ended 4 January 2021 1 A¢countlng basls The accounts have téén rAimpiled on a basis that enables profrts lo be calculated in a¢cordance wlh UK Generally Accepted Accounting Pr¥tice and that provides sufficient and relevant information lo enable tr)e CC¥ptIon of a tsx relum. 2 Proflt and loss account anaty$l• 2021 2020 Sales Sales 3,550 5,460 Ront, rales, power and Insurnnc• costs Light and heal Property insurance Service charges 1.685 352 1.641 410 805 2.856 2,037 Rfjpalrs and r•new•ls ol property •nd equipmenl Repairs and maintenance 1.096 3,883 Telephong, fax. statlonory and other offlce costs T818phone and lax Equipment expen8ed 329 410 1,562 1.972 329
Preston Afghan Community A58oclatlon Notes to the Accounts for the year ended 4 January 2021 3 Plant, machln•ry and motor vohi¢le8 Plant and machlnery Cost Al S January 2020 Al 4 January2021 8.321 8,321 0oprg¢latlon At 4 January 2021 3,709 Net book value At 4 January 2021 Al 4 January 2020 4,612 6,148 4 Othor Ilxfjd asset• 2021 2020 Premi59$ 145,000 14SOOO