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 Pa￿lan
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 Ass￿11t1?n.
The le8è1 re8lStration details are...
The Principal Office is..
179 Éldon St￿et, 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. effe￿1Ve 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 s￿Iety 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¥￿p￿tIon 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