مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts for the year ended 31[st] March 2021
Charity Assist Accountants Ltd
Certified Public Accountants and Charity Independent Examiners
Unit 27 Batley Enterprise Centre
513 Bradford Road Batley West Yorkshire
WF17 8LL
1
مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
| Contents Page |
|---|
| Basic information 3 |
| Trustees’ annual report 4-7 |
| Independent examination 8-9 |
| Income and expenditure accounts 10-11 |
| Notes 12-15 |
2
مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts for the year ended 31[st] March 2021
Basic information
Address
Hamad Bin Khalifa Islamic Centre
122 Charles Street
Milford Haven
SA73 2HW
Bank
Lloyds Bank
7 Victoria Pl
Haverfordwest
SA61 2JX
Accountants
Charity Assist Accountants Ltd
Unit 27 Batley Enterprise Centre
Batley
West Yorkshire
WF17 8LL
Charity registration number
1180090
3
مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts for the year ended 31[st] March 2021
| Trustees' Annual Report for the period | Trustees' Annual Report for the period | Trustees' Annual Report for the period | Trustees' Annual Report for the period | Trustees' Annual Report for the period | Trustees' Annual Report for the period | Trustees' Annual Report for the period | Trustees' Annual Report for the period | |
|---|---|---|---|---|---|---|---|---|
| From | Period start date | To | Period end date | |||||
| 01 | Apr | 2020 | 31 | Mar | 2021 |
Section A Reference and administration details
Charity name Other names charity is known by
Hamad Bin Khalifa Islamic Centre
Registered charity number (if any) 1180090
| Charity's principal address | 122 Charles Street |
|
|---|---|---|
| Milford Haven | ||
| Postcode | SA73 2HW |
Names of the charity trustees who manage the charity
| 1 2 3 4 |
Trustee name | Office (if any) |
|---|---|---|
| Chairman Mr Abdulla Mohammed A N Al Samra | CHAIRMAN | |
| Mr Abdul Kalik | ||
| Mr Abdul Mumin | ||
| Mr Abdul Salam Malik | VICE-CHAIR AND SECRETARY |
4
مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts for the year ended 31[st] March 2021
Section B Structure, governance and management
Description of the charity’s trusts
Declaration of trust dated 15[th] September 2018 Type of governing document
(eg. trust deed, constitution) Unincorporated Association – Standard Registration How the charity is constituted (eg. trust, association, company)
(1) There must be at least 3 trustees. Apart from the first trustees, every Trustee selection methods trustee must be appointed by a resolution of the trustees passed at a (eg. appointed by, elected by) special meeting.
(2) In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.
Section C Objectives and activities
The objects and aims of the charity are by such means that are charitable to promote the faith of Islam by:
Summary of the objects of the charity set out in its governing document
(I) The establishment of a mosque and educational centre in Pembrokeshire and its environs and their management; (II) The propagation of Islam according to the Quran, the Sunnah and hadith; (III) The establishment of classes for the religious education of children; (IV) The holding of religious festivals and worship; (V) To build bridges between people and communities of different ethical and religious backgrounds.
5
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
مركز حمد بن خليفة اإلسالمي
Charity commission requires the trustees of a charity to:
- select suitable accounting policies;
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
-
apply them consistently;
-
make judgement and estimates that are reasonable and prudent;
-
• Prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not continue for the foreseeable future.
The trustees are responsible for the keeping of proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charity Act 1993.They are also responsible for safeguarding the assets of the association and hence to take reasonable steps for the prevention and detection of fraud and other irregularities.
Section D Achievements and performance
Summary of the main achievements of the charity during the year
The charity managed to do repairs and renewals to the Hamad Bin Khalifa Islamic Centre during the year.
6
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts lor the year ended 31st March 2021 S•ctlon E Flnanclal Trvlew Brknt th• ¥Th*T, Soction F Declaration ¥th• tr¥th•• 4J•okn• •ppr•¥•d th• Uu3t••i' r•p)n abo¥• 11omd •e Ih zg11012a
مركز حمد بن خليفة اإلسالمي HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
Independent examiner's report on the accounts Section A Independent Examiner’s Report Report to the Hamad Bin Khalifa Islamic Centre trustees/directors/ members of On accounts for the year 31[st] March 2021 ended Charity no.: 1180090
Set out on pages 10 – 11
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 / 03 / 2021 .
Responsibilities and As the charity’s trustees of the Company (who are also the directors of basis of report the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
Independent examiner's The company’s gross income exceeded £250,000 and I am qualified to statement undertake the examination by being a qualified member of AAT.
8
مركز حمد بن خليفة اإلسالمي HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
• the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or
•the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Date: 29/10/21 Signed:[ A Q Khan] Name: Abdul Qudeir Khan Relevant professional FMAAT qualification(s) or body CPAA (if any): Address: Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL
9
مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
| Charity Name HamadBin KhalifaIslamic Centre |
Charity Name HamadBin KhalifaIslamic Centre |
CharityNo |
1180090 | 1180090 | |
|---|---|---|---|---|---|
| Annual accounts for the period | |||||
| Period start date | 01.04.20 | To | Period end date |
31.03.21 |
Section A Statement of financial activities (including summary income and expenditure account)
| Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Other trading activities Charitable activities Raising funds Separate material item of income Other Other Income (Note 3) Income and endowments from: Investments Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Gains and losses on revaluation of fixed assets for the charity’s ow n use Charitable activities Separate material expense item Total funds brought forw ard Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period Total Recommended categories by activity Donations and legacies |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds (restated) £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds (restated) £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds (restated) £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds (restated) £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds (restated) £ £ £ £ £ F01 F02 F03 F04 F05 |
|---|---|---|---|---|---|
| 868,429 | - | - | 868,429 | 626,776 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 868,429 | - | - | 868,429 | 626,776 | |
| 848,530 | - | - | 848,530 | 602,578 | |
| 51,052 | - | - | 51,052 | 41,403 | |
| 56 | - | - | 56 | - | |
| - | - | - | - | - | |
| 899,638 | - | - | 899,638 | 643,981 | |
| 31,209 - |
- | - | 31,209 - |
17,205 - |
|
| - | |||||
| 31,209 - |
- | - | 31,209 - |
17,205 - |
|
| - | |||||
| 31,209 - |
- | - | 31,209 - |
17,205 - |
|
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| 31,209 - |
- | - | 31,209 - |
17,205 - |
|
| 997,712 | 997,712 | 1,014,917 | |||
| 966,503 | - | - | 966,503 | 997,712 |
10
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts lor the year ended 31st March 2021 Section B 8alanc¢ sheet Flx•d as••ts FOI F¢Y2 F03 FOS INot• 1 T•nolbl• Inv••lm•rt 1,CX¥.(ThI 1.(y).IJX) Curr•nt assets (Pl•kn 18) 1.155 Cr•dhoYs: •IvYJu• flllno du• {Not• 20) 897.712 Cr•dltors: •rnpunt• tsRlnq du• Aft•r on• <No*• 20 Pr•vl•lon• fw Il•bMIII•• 997.712 Funds of th• Charlty fvndB (P4tsts 2n 997.712 R•v•lu•ll•n r•s•nr• F•lr rn••rv• li
Income and Expenditure Accounts for the year ended 31[st] March 2021
مركز حمد بن خليفة اإلسالمي HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
----- Start of picture text -----
Section C Notes to the accounts (cont)
----- End of picture text -----
----- Start of picture text -----
Note 3 Income
Restricted
Unrestricte income Endowmen
Analysis of income d funds funds t funds Total funds Prior year
£ £
Donations Donations and gifts 868,430 868,430 14,608
and Gift Aid -
-
legacies: Legacies
General grants provided by
government/other charities - - 612,168
Membership subscriptions and
sponsorships which are in substance
donations -
Donated goods, facilities and services -
Other -
Total 868,430 - - 868,430 626,776
TOTAL INCOME 868,430 - - 868,430 626,776
----- End of picture text -----
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مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
Section C Notes to the accounts (cont)
Note 6 Expenditure
| Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ - - - - - - - - - - 848,530 848,530 602,578 848,530 - - 848,530 602,578 850 850 1,450 170 170- 2,487 2,487 4,870 4,870 3,570 3,570- 990 990- 931 931- 1,348 1,348 462 550 550 70 25 25- 8,669 8,669 1,936 780 780- Proffesional fees - -4,250 1,605 1,605- 13 13- 752 752- - -4,500 22,723 22,723 28,123 719 719 612 51,052 - - 51,052 41,403 56 56 - - - - - 56 - - 56 - 899,638 - - 899,638 643,981 Council building fee Internet Wages and PAYE Water Rubbish haulage Expenditure on raising funds: Telephone Ummah Welfare Trust Total expenditure on charitable activities Advertising, marketing, direct mail and publicity Rent collection, property repairs and maintenance charges Accountancy fees Light and heat Analysis of expenditure Commissions paid Total expenditure on raising funds Incurred seeking legacies Incurred seekingdonations Other trading activities Council tax Donation-Global Reach Total Teaching resources Separate material item of expense Sundry Pest control Building insuarance Cleaning TOTAL EXPENDITURE Expenditure on charitable activities Adminstration Governance |
Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ Analysis of expenditure |
Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ Analysis of expenditure |
Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ Analysis of expenditure |
Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ Analysis of expenditure |
Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ Analysis of expenditure |
Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £ Analysis of expenditure |
|---|---|---|---|---|---|---|
| Incurred seekingdonations | - | - | - | |||
| Incurred seeking legacies | - | |||||
| Advertising, marketing, direct mail and publicity |
- | - | - | |||
Other trading activities |
- | - | - | |||
| Rent collection, property repairs and maintenance charges |
848,530 | 848,530 | 602,578 | |||
| Total expenditure on raising funds | 848,530 | - |
- | 848,530 | 602,578 | |
| Accountancy fees | 850 | 850 | 1,450 | |||
| Adminstration | 170 | 170 | - | |||
| Building insuarance | 2,487 | 2,487 | ||||
| Cleaning | 4,870 | 4,870 | ||||
| Commissions paid | 3,570 | 3,570 | - | |||
| Council building fee | 990 | 990 | - | |||
| Council tax | 931 | 931 | - | |||
| Donation-Global Reach | 1,348 | 1,348 | 462 | |||
| Governance | 550 | 550 | 70 | |||
| Internet | 25 | 25 | - | |||
| Light and heat | 8,669 | 8,669 | 1,936 | |||
| Pest control | 780 | 780 | - | |||
| Proffesional fees | - | - | 4,250 | |||
| Rubbish haulage | 1,605 | 1,605 | - | |||
| Teaching resources | 13 | 13 | - | |||
| Telephone | 752 | 752 | - | |||
| Ummah Welfare Trust | - | - | 4,500 | |||
| Wages and PAYE | 22,723 | 22,723 | 28,123 | |||
| Water | 719 | 719 | 612 | |||
| Total expenditure on charitable activities |
51,052 | - | - | 51,052 |
41,403 | |
| Sundry | 56 | 56 | ||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | 56 | - | - | 56 | - | |
| 899,638 | - | - | 899,638 | 643,981 |
13
مركز حمد بن خليفة اإلسالمي
HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC)
Income and Expenditure Accounts for the year ended 31[st] March 2021
Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
| At the beginning of the year Additions Revaluations Disposals Transfers * At end of the year |
Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|---|---|---|---|---|---|
| 1,000,000 | - | 1,000,000 | |||
| - | - | ||||
| - | |||||
| - | |||||
| - | |||||
| - | 1,000,000 | - | - | 1,000,000 |
14.2 Depreciation and impairments
| *Basis* SL or RB SL or RB SL or RB RB SL or RB Straight Line ("SL") or Reducing Balance Rate At beginning of the year - - Disposals - Depreciation - - Impairment - Transfers - At end of the year - - - - - Net book value at the beginning of the year - 1,000,000 - - 1,000,000 Net book value at the end of the year - 1,000,000 - - 1,000,000 14.3 Net book value* |
SL or RB | SL or RB | SL or RB | RB | SL or RB | Straight Line ("SL") or Reducing Balance |
|---|---|---|---|---|---|---|
14
مركز حمد بن خليفة اإلسالمي HAMAD BIN KHALIFA ISLAMIC CENTRE (HBKIC) Income and Expenditure Accounts for the year ended 31[st] March 2021
Section C Notes to the accounts (cont)
Note 20 Creditors and accruals
20.1 Analysis of creditors
| Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total |
Amounts falling due within one year |
Amounts falling due within one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
|---|---|---|---|---|
| This year £ |
Last year £ |
This year £ |
Last year £ |
|
| 4,398 | 3,443 | - | - | |
| - | - | |||
| 30,000 | - | |||
| 34,398 | 3,443 | - | - |
Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| 901 | 1,155 | |
| - | - | |
| 901 | 1,155 |
15