**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 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 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 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| 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 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 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 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|| 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 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. 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 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** 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 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: +44 7888 381266 E: INFO@HBKIC.CO.UK** ## **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. 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 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|| 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 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| 10 **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 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| 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 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| 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 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 -----**
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 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**||||||| 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 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 -----**
15 **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 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| 16