## 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,C*X¥.(ThI 1.(*y).IJX) Curr•nt assets (Pl•kn 18) 1.155 Cr•dhoYs: •IvYJu• f*lllno du• {Not• 20) 897.712 Cr•dltors: •rnpunt• tsRlnq du• Aft•r on• 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 -----**
12 ## 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