2023-03-31-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 2023

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

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Income and Expenditure Accounts for the year ended 31[st] March 2023

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: [phone] E: [e-mail]

Income and Expenditure Accounts for the year ended 31[st] March 2023

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 2023

	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	2022		31st	Mar	2023

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	Trustee name	Office (if any)
	Mr Nasser Ali G A Alhajri
	Jassim Mohd A A Al-Kaabi
	Rashid Mubarak R B Al-Boainin

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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 2023

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 2023

Charity commission requires the trustees of a charity to:

• select suitable accounting policies;

Summary of the main • apply them consistently; activities undertaken for the • make judgement and estimates that are reasonable and prudent; • Prepare the financial statements on the going concern basis public benefit in relation to unless there is a reason to believe that the Association will not these objects (include within continue for the foreseeable future. this section the statutory declaration that trustees have had regard to the guidance The trustees are responsible for the keeping of proper accounting issued by the Charity records, which disclose with reasonable accuracy at any time the Commission on public financial position of the charity and to enable them to ensure that the benefit) 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 held some classes and provided school support such as meetings and uniforms.

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

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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 2023

Section F Declaration

The trustees declare that they have approved the trustees’ report above.

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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 2023

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 2023	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 31/03/2023. 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

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Income and Expenditure Accounts for the year ended 31[st] March 2023

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

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Income and Expenditure Accounts for the year ended 31[st] March 2023

Charity Name HamadBin KhalifaIslamic Centre	Charity Name HamadBin KhalifaIslamic Centre	CharityNo	1180090	1180090
Annual accounts for the period
Period start date	01.04.22	To	Period end date	31.03.23

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 Income (Note 3) 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 Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Other trading activities 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 Raising funds Separate material item of income Other Other Income and endowments from: Investments Charitable activities	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
	143,617	-	-	143,617	677,527
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	143,617	-	-	143,617	677,527
	7,726	-	-	7,726	481,451
	109,127	-	-	109,127	107,176
	-	-	-	-	-
	2,070	-	-	2,070	829
	118,923	-	-	118,923	589,456
	24,694	-	-	24,694	88,071
				-
	24,694	-	-	24,694	88,071
				-
	24,694	-	-	24,694	88,071
				-
				-
				-
				-
	24,694	-	-	24,694	88,071
	1,056,568			1,056,568	968,497
	1,081,262	-	-	1,081,262	1,056,568

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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 2023

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 £ F03	Total this year £ F04	Total last year (restated) £ F05
				-	-
	1,018,631			1,018,631	1,007,462
				-	-
				-	-
	1,018,631	-	-	1,018,631	1,007,462
	-			-	-
	-			-	-
				-
	64,493			64,493	56,368
	64,493	-	-	64,493	56,368
	1,862			1,862	7,262
	62,631	-	-	62,631	49,106
	1,081,262	-	-	1,081,262	1,056,568
	-			-	-
	-	-	-	-	-
	1,081,262	-	-	1,081,262	1,056,568
				-	-
			-	-	-
	1,081,262			1,081,262	1,056,568
				-
	1,081,262	-	-	1,081,262	1,056,568

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.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

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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 2023

Note 3 Income

Note 3	Income	Income	Income	Income
Donations and legacies:	Unrestricte d funds Restricted income funds Endowmen t funds Analysis of income				Total funds Prior year £ £
	Donations and gifts	143,617			143,617	677,527
	Gift Aid				-
	Legacies				-
	General grants provided by government/other charities	-			-	-
	Membership subscriptions and sponsorships which are in substance donations				-
	Donatedgoods,facilities and services				-
	Other				-
	Total	143,617	-	-	143,617	677527

Note 6 Expenditure

Expenditure on raising funds:	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	2,936			2,936	-
	Other trading activities	-			-	-
	Rent collection, property repairs and maintenance charges	4,790			4,790	481,451
	Total expenditure on raising funds	7,726	-	-	7,726	481,451

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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 2023

Expenditure on charitable activities	Accountancy fees	550			550	850
	Accommodation cost	4,000			4,000	3,100
	Annual return	125			125	100
	Arabic lessons	1,470			1,470
	Books	4,074			4,074
	Charitable donations	1,555			1,555
	Cleaning	6,761			6,761	17,408
	Commissions paid	3,000			3,000	10,594
	Cottage expenses (imam's residence)	1,093			1,093	-
	Council tax	1,222			1,222	1,215
	Educational material	-			-	1,236
	Eid expenses	849			849
	Fire & safety	1,199			1,199	1,226
	Governance	496			496
	Hotel bookings	640			640
	Human resources services	1,800			1,800	750
	Independent examination	300			300	450
	Insuarance	2,139			2,139	1,803
	Internet	146			146	78
	Islamic exhibition	4,272			4,272
	Islamic teachings	2,300			2,300
	Jummah duties	1,350			1,350
	Kitchen & food expenses	1,824			1,824
	Light and heat	16,666			16,666	15,122
	Machinery hire	-			-	118
	Madressa expenses	250			250	528
	Paye & pension charges	170			170	170
	Pension contributions	470			470	470
	Planning permission	-			-	230
	Poster design	1,015			1,015
	Printing, postage & stationery	607			607	92
	Ramadan books	-			-	70
	Ramadan expenses	5,358			5,358
	School visits/open days	8,784			8,784	-
	Telephone	874			874	903
	Trade waste	234			234
	Training	-			-	2,050
	Travel expenses	2,056			2,056	1,775
	Uniforms for school children	260			260
	Wages and PAYE	27,095			27,095	46,196
	Water	773			773	642
	Website	100			100
	Weekend Islamic studies teaching	3,250			3,250
	Total expenditure on charitable activities	109,127	-	-	109,127	107,176
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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 2023

TOTAL EXPENDITURE Other Depreciation Total other expenditure	Depreciation	2,070			2,070	829
					-
					-
		-			-
		-			-
		2,070	-	-	2,070	829
		118,923	-	-	118,923	589,456

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					300	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

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Income and Expenditure Accounts for the year ended 31[st] March 2023

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		20,701	1,020,701
				-	-
					-
					-
					-
	-	1,000,000	-	20,701	1,020,701

14.2 Depreciation and impairments

*Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 14.3 Net book value*	SL or RB	SL or RB	SL or RB	SL	SL or RB
				10%
				-	-
					-
				2,070	2,070
					-
					-
	-	-	-	2,070	2,070
	-	1,000,000	-	20,701	1,020,701
	-	1,000,000	-	18,631	1,018,631

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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 2023

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 oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	1,862	7,262	-	-
	-	-
	-	-
	1,862	7,262	-	-

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 £
	-	-
	-	-
	64,493	56,368
	-	-
	64,493	56,368

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