**HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** **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 1 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: +44 7888 381266 E: INFO@HBKIC.CO.UK** **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| 2 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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 3 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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|| 4 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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.| 5 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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. 6 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** **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** 7 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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. 8 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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. 9 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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.**_ 11 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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 -----**
12 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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| 13 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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**||||||| 14 **HAMAD BIN KHALIFA ISLAMIC CENTRE 122 CHARLES STREET, MILFORD HAVEN, SA73 2HW** **T: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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| 16