2022-03-31-accounts

HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Contents Page
Basic information 3
Trustees’ annual report 4-7
Independent examination 8-9
Income and expenditure accounts 10-11
Notes 12-16

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

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

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

	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
		1st	Apr	2021		31st	Mar	2022

Section A Reference and administration details

Charity name

Hamad Bin Khalifa Islamic Centre

Other names charity is known by

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 5 6	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
	Mr Nasser Ali G A Alhajri
	Jassim Mohd A A Al-Kaabi

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

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Income and Expenditure Accounts for the year ended 31[st] March 2022

• 7 Rashid Mubarak R B Al-Boainin

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.

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

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Income and Expenditure Accounts for the year ended 31[st] March 2022

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.

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Section E Financial review

The charity holds £2,000 in reserves in case of an emergency expense.

Brief statement of the charity’s policy on reserves

Section F Declaration

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Section A	Independent Examiner’s Report	Independent Examiner’s Report	Independent Examiner’s Report
Report to the trustees/ members of On accounts for the year ended Set out on pages	Hamad Bin Khalifa Islamic Centre
	31stMarch 2022	Charity no (if any)	1180090
	10 -11

I report to the trustees on my examination of the accounts of the above charity for the year ended 31/03/2022.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of FMAAT and FCPA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Charity Name Charity No 1180090 Hamad Bin Khalifa Islamic Centre Annual accounts for the period Period end Period start date To 01.04.21 date 31.03.22

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 Total Recommended categories by activity Donations and legacies 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 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 Other trading activities Charitable activities Raising funds Separate material item of income Other Other	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
	677,527 - - - - -	- - - - - -	- - - - - -	677,527 - - - - -	868,430 - - - - -
	677,527	-	-	677,527	868,430
	481,451 107,176 - 829	- - - -	- - - -	481,451 107,176 - 829	848,530 49,058 - 57
	589,456	-	-	589,456	897,645
	88,071	-	-	88,071	29,215 -
				-
	88,071	-	-	88,071	29,215 -
				-
	88,071	-	-	88,071	29,215 -
				-
				-
				-
				-
	88,071	-	-	88,071	29,215 -
	968,497			968,497	997,712
	10 1,056,568	-	-	1,056,568	968,497

HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

	Charity Name Hamad Bin Khalifa I Centre	Charity Name Hamad Bin Khalifa I Centre	slamic	Charity No	1180090
Section B Balance sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22		Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04		Total last year (restated) £ F05
					-	-
		1,007,462			1,007,462	1,000,000
					-	-
					-	-
		1,007,462	-	-	1,007,462	1,000,000
		-			-	-
		-			-	-
					-
		56,368			56,368	901
		56,368	-	-	56,368	901
		7,262			7,262	32,404
		49,106	-	-	49,106	31,503 -
		1,056,568	-	-	1,056,568	968,497
		-			-	-
		-	-	-	-	-
		1,056,568	-	-	1,056,568	968,497
					-	-
				-	-	-
		1,056,568			1,056,568 -	968,497
		1,056,568	-	-	1,056,568	968,497

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

----- Start of picture text -----
Section C Notes to the accounts (cont)
Note 3 Income
Restricted
Unrestricte income Endowmen
Analysis of income d funds funds t funds Total funds Prior year
£ £
Donations Donations and gifts 677,527 677,527 868,430
and Gift Aid -
-
legacies: Legacies
General grants provided by
- - -
government/other charities
Membership subscriptions and
sponsorships which are in substance
donations -
Donated goods, facilities and services -
Other -
Total 677,527 - - 677,527 868430
TOTAL INCOME 677,527 - - 677,527 868,430
----- End of picture text -----

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 6 Expenditure

Annual return Printing, postage & stationery Ramadan books Ramadan expenses Training Educational material Fire & safety Insuarance Madressa expenses Machinery hire Council building fee Internet Wages and PAYE Water Rubbish haulage Expenditure on raising funds: Telephone Travel Expenses Total expenditure on charitable activities Advertising, marketing, direct mail and publicity Rent collection, property repairs and maintenance charges Total other expenditure Accountancy fees Light and heat Analysis of expenditure Commissions paid Total expenditure on raising funds Incurred seeking legacies Incurred seekingdonations Sundry Depreciation Accommodation cost Human resources services Paye & pension charges Pension contributions Other Other trading activities Planning permission Pest control Council tax Donation-Global Reach Cleaning TOTAL EXPENDITURE Expenditure on charitable activities Adminstration Independent examination	Analysis of expenditure	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowmen t funds Total funds Prior year (restated) £ £
	Incurred seekingdonations	-			-	-
	Incurred seeking legacies				-
	Advertising, marketing, direct mail and publicity	-			-	-
	Other trading activities	-			-	-
	Rent collection, property repairs and maintenance charges	481,451			481,451	848,530
	Total expenditure on raising funds	481,451	-	-	481,451	848,530
	Accountancy fees	850			850	850
	Accommodation cost	3,100			3,100
	Adminstration	-			-	170
	Annual return	100			100	100
	Cleaning	17,408			17,408	4,870
	Commissions paid	10,594			10,594	3,570
	Council building fee	-			-	990
	Council tax	1,215			1,215	931
	Donation-Global Reach	-			-	1,348
	Educational material	1,236			1,236	13
	Fire & safety	1,226			1,226
	Human resources services	750			750
	Independent examination	450			450	450
	Insuarance	1,803			1,803	2,487
	Internet	78			78	25
	Light and heat	15,122			15,122	8,669
	Machinery hire	118			118
	Madressa expenses	528			528
	Paye & pension charges	170			170
	Pension contributions	470			470
	Pest control				-	780
	Planning permission	230			230
	Printing, postage & stationery	92			92	-
	Ramadan books	70			70
	Ramadan expenses	335			335
	Rubbish haulage	-			-	1,605
	Telephone	903			903	752
	Training	2,050			2,050
	Travel Expenses	1,775			1,775	-
	Wages and PAYE	45,861			45,861	20,729
	Water	642			642	719
	Total expenditure on charitable activities	107,176	-	-	107,176	49,058
	Sundry	-			-	57
	Depreciation	829			829
		-			-
		-			-
		-			-
	Total other expenditure	829	-	-	829	57
		589,456	-	-	589,456	897,645

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 10 Details of certain types of expenditure	Note 10 Details of certain types of expenditure	Note 10 Details of certain types of expenditure	Note 10 Details of certain types of expenditure	Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
					Thisyear	Lastyear
					£	£
Independent examiner’s fees					450	450
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

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HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

~~15~~ Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year 1,000,000 8,292 1,008,292 Additions - - Revaluations - Disposals - Transfers - At end of the year - 1,000,000 - 8,292 1,008,292 Basis* SL or RB SL or RB SL or RB SL SL or RB Rate 10% At beginning of the year - - Disposals - Depreciation 829 829 Impairment - Transfers - At end of the year - - - 829 829 Net book value at the beginning of the year - 1,000,000 - 8,292 1,008,292 Net book value at the end of the year - 1,000,000 - 7,462 1,007,462 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
		1,000,000		8,292	1,008,292
				-	-
					-
					-
					-
	-	1,000,000	-	8,292	1,008,292
	SL or RB	SL or RB	SL or RB	SL	SL or RB
				10%
				-	-
					-
				829	829
					-
					-
	-	-	-	829	829
	-	1,000,000	-	8,292	1,008,292
	-	~~15~~ 1,000,000	-	7,462	1,007,462

HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW

T: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2022

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 £
	7,262	2,404	-	-
	-	-
	-	30,000
	7,262	32,404	-	-

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 £
	-	-
	-	-
	56,368	901
	-	-
	56,368	901

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