2024-03-31-accounts

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 2024

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 2024

Contents	Page
Basic information	3
Trustees’ annual report	4-7
Independent examiner’s report	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 2024

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 2024

	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	2023		31st	Mar	2024

Section A Reference and administration details

Charity name

Hamad Bin Khalifa Islamic Centre

Other names charity is known by

H B K I C

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)
	Mr Nasser Ali G A Alhajri
	Jassim Mohd A A Al-Kaabi
	Rashid Mubarak R B Al-Boainin
	Abdul Salam Malik

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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 2024

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

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

Income and Expenditure Accounts for the year ended 31[st] March 2024

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 was able to achieve its charitable objects through the promotion of the Islamic faith.

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 T: [phone] E: INFO HBKIC.CO.UK Income and Expenditure Accounts lor the year ended 31SI March 2024 Section F Declaration VA5)rt A￿.￿Ho￿l

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 2024

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Hamad Bin Khalifa Islamic Centre members of On accounts for the year 31[st] March 2024 Charity no 1180090 ended (if any) Set out on pages 10-11 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024 .

As the charity trustees of the Trust, you are responsible for the preparation Responsibilities and of the accounts in accordance with the requirements of the Charities Act basis of report 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 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 2024

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

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

• the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:		31/07/2024
	Mr Abdul Qudeir Khan
	FMAAT FCPA
	Unit 27, Batley Enterprise Centre
	513 Bradford Road
	Batley
	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 2024

Charity Name HamadBin KhalifaIslamic Centre	Charity Name HamadBin KhalifaIslamic Centre	CharityNo	1180090	1180090
Annual accounts for the period
Period start date	01.04.23	To	Period end date	31.03.24

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 funds brought forward Raising funds Separate material item of income Other Other 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 own use Charitable activities Investments Total Recommended categories by activity Income and endowments from: Charitable activities Donations and legacies Separate material expense item Income (Note 3) Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period	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
	62,735	-	-	62,735	143,617
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	62,735	-	-	62,735	143,617
	15,499	-	-	15,499	7,726
	66,346	-	-	66,346	109,127
	-	-	-	-	-
	2,032	-	-	2,032	2,070
	83,877	-	-	83,877	118,923
	21,142 -	-	-	21,142 -	24,694
				-
	21,142 -	-	-	21,142 -	24,694
				-
	21,142 -	-	-	21,142 -	24,694
				-
				-
				-
				-
	21,142 -	-	-	21,142 -	24,694
	1,081,262			1,081,262	1,056,568
	1,060,120	-	-	1,060,120	1,081,262

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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 2024

Charity Name Charity No 1180090 Hamad Bin Khalifa Islamic Centre

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 Restricted income funds £ £ F01 F02	Unrestricted funds Restricted income funds £ £ F01 F02	Endowment funds £ F03	Total this year £ F04	Total last year (restated) £ F05
				-	-
	1,018,290			1,018,290	1,018,631
				-	-
				-	-
	1,018,290	-	-	1,018,290	1,018,631
	-			-	-
	-			-	-
				-
	42,905			42,905	64,493
	42,905	-	-	42,905	64,493
	1,075			1,075	1,862
	41,830	-	-	41,830	62,631
	1,060,120	-	-	1,060,120	1,081,262
	-			-	-
	-	-	-	-	-
	1,060,120	-	-	1,060,120	1,081,262
				-	-
			-	-	-
	1,060,120			1,060,120	1,081,262
				-
	1,060,120	-	-	1,060,120	1,081,262

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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 2024

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 62,735 62,735 143,617 Gift Aid - Legacies - General grants provided by government/other charities - - - Membership subscriptions and sponsorships which are in substance donations - Donated goods,facilities and services - Other - Total 62,735 - -62,735 143617 62,735 - -62,735143,617 Analysis of income Donations and legacies: TOTAL INCOME	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	62,735			62,735	143,617
	Gift Aid				-
	Legacies				-
	General grants provided by government/other charities	-			-	-
	Membership subscriptions and sponsorships which are in substance donations				-
	Donated goods,facilities and services				-
	Other				-
		62,735	-	-	62,735	143617
		62,735	-	-	62,735	143,617

Note 6 Expenditure

Note 6	Expenditure
Expenditure on raising funds:	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year (restated) £ £
	Incurred seeking donations	-			-	-
	Incurred seeking legacies				-
	Advertising, marketing, direct mail and publicity	-			-	2,936
	Other trading activities	-			-	-
	Rent collection, property repairs and maintenance charges	15,499			15,499	4,790
	Total expenditure on raising funds	15,499	-	-	15,499	7,726

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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 2024

----- Start of picture text -----
Expenditure on Accountancy fees 550 550 550
charitable Accommodation cost - - 4,000
activities
Annual return 325 325 125
Arabic lessons - - 1,470
Books - - 4,074
Charitable donations - - 1,555
Cleaning 1,750 1,750 6,761
Commissions paid 19,050 19,050 3,000
Cottage expenses (imam's residence) - - 1,093
Council tax 1,313 1,313 1,222
DBS 104 104 -
Educational sessions 100 100
Eid expenses - - 849
Equipment expensed 181 181
Fire & safety - - 1,199
Governance 50 50 496
Home office fees 536 536
Hotel bookings 1,117 1,117 640
Human resources services 1,800 1,800 1,800
Independent examination 300 300 300
Insurance 2,524 2,524 2,139
Internet 85 85 146
Islamic exhibition - - 4,272
Islamic teachings - - 2,300
Jummah duties - - 1,350
Kitchen & food expenses - - 1,824
Legal fees 1,500 1,500
Light and heat 23,377 23,377 16,666
Madressa expenses - - 250
Management &
administration charges 8,000 8,000
Meeting refreshments 17 17
Paye & pension charges 170 170 170
Pension contributions - - 470
Poster design 50 50 1,015
Printing, postage & stationery - - 607
Professional fees 120 120
Ramadan expenses 691 691 5,358
School visits/open days - - 8,784
Telephone 204 204 874
Trade waste 183 183 234
Training 480 480 -
Travel expenses 934 934 2,056
Uniforms for school children - - 260
Wages and PAYE - - 27,095
Water 835 835 773
Website
- - 100
Weekend Islamic studies teaching - - 3,250
Total expenditure on charitable
activities 66,346 - -
66,346 109,127
Other Depreciation 2,032 2,032 2,070
-
-
- -
- -
Total other expenditure 2,032 - - 2,032 2,070
TOTAL EXPENDITURE 83,877 - - 83,877 118,923
----- 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 2024

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).
					This year	Last year
					£	£
Independent examiner’s fees					300	300
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 2024

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

----- Start of picture text -----
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery fittings and
and motor equipment
vehicles
£ £ £ £ £
At the beginning of 1,000,000 18,631 1,018,631
the year
Additions 1,692 1,692
Revaluations -
Disposals -
Transfers * -
At end of the year - 1,000,000 - 20,323 1,020,323
14.2 Depreciation and impairments
Basis SL or RB SL or RB SL or RB SL SL or RB Straight
Line ("SL")
or Reducing
Balance
("RB")
Rate 10%
At beginning of the - -
year
Disposals -
Depreciation 2,032 2,032
Impairment -
Transfers -
At end of the year - - - 2,032 2,032
14.3 Net book value
Net book value at the - 1,000,000 - 18,631 1,018,631
beginning of the year
Net book value at the - 1,000,000 - 18,290 1,018,290
end of the year
----- 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 2024

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 £
	1,075	1,862	-	-
	-	-
	-	-
	1,075	1,862	-	-

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 £
	-	-
	-	-
	42,905	64,493
	-	-
	42,905	64,493

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