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2022-08-31-accounts

AL HAFIDHOON LIMITED UNAUDITED FINANCIAL STATEMEh'TS R THE YEAR ENDED T 2022

AL HAFIDHOON LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

TRUSTEES AND EXECUTIVES

K Ahmed N Ali I Baksh

REGISTERED OFFICE

Second Floor Greencoat House 261-271 Stratford Road Birmingham B11 1QS

COMPANY NUMBER

10925410

CHARITY REGISTRATION NO.

1178844

ACCOUNTANTS

Accountancy Professionals (UK) Limited Financial Accountants 1 Monks Park Wembley Middlesex HA9 6JD

page 1

AL HAFIDHOON LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

CONTENTS

Pages
3 Trustees' Report
4 Accountants' Report
5 Profit and Loss Account
6 Balance Sheet
7-9 Notes to the Financial Statements

The following do not form part of the statutory financial statements:

10 Trading and Profit and Loss Account 11 Profit and Loss Account Summaries

page 2

AL HAFIDHOON LIMITED TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2022

The trustees present their report and the financial statements of the company for the year ended 31 August 2022.

PRINCIPAL ACTIVITIES

The principal activities of the company continued to be the teaching and helping the community.

TRUSTEES

The directors who served during the year were as follows:

K Ahmed N Ali I Baksh

On behalf of the trustees/directors, we believe we have complied with our duty in section 4 of the Charities Act 2006 to have due regards to public benefit guidance published by the commission.

This report was approved by the board on 25 May 2023 and signed on their behalf.

Signed K Ahmed

page 3

FINANCIAL ACCOUNTANTS' REPORT TO THE BOARD OF TRUSTEES> ON THE UNAUDITED FINANCIAL STATEMENTS OF AL HAFIDHOON LIMITED FOR THE YEAR ENDED 31 AUGUST 2022 CHARITY NO 1178844

Respective responsibilities of trustees and examiner:

The charity's trustees are responsible for the prepration of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

. examine the accounts under section 145 of the Charities Act.

. to follow the procedures laid down in general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act and

. to state whether particular matter have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by Charity Commission. An examination includes a review of the accounting records kept by the charity and a compariosn of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opionion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connectin with my examination, no matter has come to my attenion

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act, and

  3. to prepare accounts which accord with accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

M Ahmed Fellow of Institute of Financial Accountants Accountancy Professionals (UK) Limited

1 Monks Park Wembley Middlesex HA9 6JD

25 May 2023

page 4

AL HAFIDHOON LIMITED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022

Note 2022 2021
£ £
TURNOVER 108,905 79,791
Cost of sales 46,823 26,942
GROSS PROFIT 62,082 52,849
Net operating expenses 60,608 49,530
OPERATING PROFIT 1,474 3,319
PROFIT ON ORDINARY ACTIVITIES BEFORE
TAXATION 1,474 3,319
Tax on ordinary activities 2 - -
PROFIT FOR THE FINANCIAL YEAR £ 1,474 £ 3,319

The notes on pages 7-9 form part of these financial statements

page 5

AL HAFIDHOON LIMITED

Company registered number: 10925410 BALANCE SHEET AT 31 AUGUST 2022

Note
FIXED ASSETS
Tangible assets
3
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
CREDITORS: Amounts falling due within one year
5
NET CURRENT ASSETS
NET ASSETS
CAPITAL AND RESERVES
Called up share capital
6
Profit and loss account (Unrestricted)
7
SHAREHOLDERS FUNDS
2022
2021
£
£
£
8,427
5,587
4,500
239
1,474
6,145
5,974
6,384
5,388
4,432
586
1,952
9,013
£
7,539
£
4
4
9,009
7,535
9,013
£
7,539
£
2021
£
5,587
239
6,145
6,384
4,432
1,952

In approving these financial statements as directors of the company we hereby confirm the following:

For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

1) The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2022 in accordance with section 476 of the Companies Act 2006.

2) the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The accounts were approved by the board of directors on 25 May 2023

K Ahmed, Director

The notes on pages 7-9 form part of these financial statements

page 6

AL HAFIDHOON LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

1. ACCOUNTING POLICIES

1a. Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

1b. Tangible fixed assets

Fixed assets are shown at historical cost.

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery Reducing balance 25% Vehicles Reducing balance 25% Fixtures and fittings Reducing balance 15% Equipment Reducing balance 15%

1c. Taxation

Corporation tax payable is provided on taxable profits at the current rate.

1d. Turnover

Turnover comprises the value of sales (excluding VAT and similar taxes and trade discounts) of goods and services in the normal course of business.

2. TAX ON PROFIT ON ORDINARY ACTIVITIES

There is no taxation liability on the result on ordinary activities.

page 7

AL HAFIDHOON LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

3. TANGIBLE FIXED ASSETS

Other
Tangible
Assets
Total
£
£
Cost
At 1 September 2021
7,082
7,082
Additions
4,327
4,327
At 31 August 2022
11,409
11,409
Depreciation
At 1 September 2021
1,495
1,495
For the year
1,487
1,487
At 31 August 2022
2,982
2,982
Net Book Amounts
At 31 August 2022
8,427
£
8,427
£
At 31 August 2021
5,587
£
5,587
£
4.
DEBTORS
2022
2021
£
£
Other debtors
4,500
239
4,500
£
239
£
5.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
£
£
Other creditors
5,388
4,432
5,388
£
4,432
£
6.
SHARE CAPITAL
2022
2021
£
£
Allotted, issued and fully paid:
4 Ordinary shares of £1 each
4
£
4
£
Total
£
7,082
4,327
11,409
1,495
1,487
2,982
8,427
5,587
2021
£
239
239
£
2021
£
4,432
2021
£
239
2021
£
4,432
4,432
2021
£
4
£

page 8

AL HAFIDHOON LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

7. RECONCILIATION OF RESERVES (UNRESTRICTED)

RECONCILIATION OF RESERVES
(UNRESTRICTED)
Profit
& loss
account
£
At 1 September 2021 7,535
Profit for the year 1,474
At 31 August 2022 (Unrestricted) £ 9,009

page 9

AL HAFIDHOON LIMITED TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022

Turnover
Cost of sales:
Charitable activities
Gross profit
Less:
Administrative expenses
Depreciation and amortisation
Net profit for the year before taxation
Net profit for the year after taxation
Retained profits brought forward
Retained profits carried forward
2022
£
£
108,905
46,823
46,823
46,823
62,082
59,121
1,487
60,608
1,474
1,474
7,535
9,009
£
2021
£
£
79,791
26,942
26,942
26,942
52,849
48,544
986
49,530
3,319
3,319
4,216
7,535
£

This page does not form part of the Company's Statutory Financial Statements and is prepared for the information of the Directors only.

page 10

AL HAFIDHOON LIMITED PROFIT AND LOSS ACCOUNT SUMMARIES FOR THE YEAR ENDED 31 AUGUST 2022

2022 2021
£ £
Administrative expenses:
Rent and Rates payable 14,805 19,295
Insurance 5,517 4,913
Light and heat 1,500 -
Repairs & renewals 9,145 1,966
CJRS Grant - (3,835)
General wages 16,219 14,432
Management fee - 3,512
Canteen 323 759
Recruitment & training 630 -
Computer server and software 1,968 1,986
Motor expenses 7,517 1,915
Travelling expenses 184 521
Accountancy 120 120
Printing, postage and stationery 17 114
Telephone 1,035 1,113
Sundry expenses 134 44
Security and safety - 242
Bank charges 7 1,447
£ 59,121 £ 48,544
Depreciation and amortisation:
Depreciation of fixtures and equipment 1,487 986
£ 1,487 £ 986

This page does not form part of the Company's Statutory Financial Statements and is prepared for the information of the Directors only.

page 11