2025-03-31-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 2025

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 2025

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 2025

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 2025

	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	2024		31st	Mar	2025

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

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Income and Expenditure Accounts for the year ended 31[st] March 2025

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 2025

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 2025 Sectlon F Declaration The trustees declare that they have approved the trustees, report above. Slgned on behalf of the ¢harlty* trustoes Slgnalure(sl Full namd¥l Posltion {eg Se¢retsry, Chair, etcl 4&>6r flj, Ilho" ' C hoiffv14 17105J2025

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 2025

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 2025 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 31/03/2025 .

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the 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 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 2025

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.

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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 2025

Charity Name HamadBin KhalifaIslamic Centre	Charity Name HamadBin KhalifaIslamic Centre	CharityNo	1180090	1180090
Annual accounts for the period
Period start date	01.04.24	To	Period end date	31.03.25

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 Charitable activities Investments Net income/(expenditure) before tax for the reporting period Total Recommended categories by activity Income and endowments from: Net movement in funds 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 Other recognised gains/(losses): Separate material expense item Total funds brought forw ard Raising funds Separate material item of income Other Other Donations and legacies Income (Note 3)	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
	133,777	-	-	133,777	62,735
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	133,777	-	-	133,777	62,735
	18,738	-	-	18,738	15,499
	95,175	-	-	95,175	66,346
	-	-	-	-	-
	2,089	-	-	2,089	2,032
	116,002	-	-	116,002	83,877
	17,775	-	-	17,775	21,142 -
				-
	17,775	-	-	17,775	21,142 -
				-
	17,775	-	-	17,775	21,142 -
				-
				-
				-
				-
	17,775	-	-	17,775	21,142 -
	1,060,120			1,060,120	1,081,262
	1,077,895	-	-	1,077,895	1,060,120

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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 2025

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	Endowment funds Total this year £ £ F03 F04	Total last year (restated) £ F05
	1,018,805			-	- 1,018,290 - -
				1,018,805
				-
				-
	1,018,805	-	-	1,018,805	1,018,290
	- - 61,922			-	- - 42,905
				-
				-
				61,922
	61,922	-	-	61,922	42,905
	2,832			2,832	1,075
	59,090	-	-	59,090	41,830
	1,077,895	-	-	1,077,895	1,060,120
	-			-	-
	-	-	-	-	-
	1,077,895	-	-	1,077,895	1,060,120
				-	-
			-	-	-
	1,077,895			1,077,895	1,060,120
				-
	1,077,895	-	-	1,077,895	1,060,120

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

Income and Expenditure Accounts for the year ended 31[st] March 2025

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Note 3 Income	Note 3 Income	Note 3 Income
Unrestricte d funds Restricted income funds Endowmen t funds Donations and gifts 133,777 Legacies General grants provided by government/other charities - Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total 133,777 - - Analysis of income Donations and legacies:				Total funds Prior year £ £
	133,777 - 133,777	-	-	133,777	62,735 - 62735
				-
				-
				-
				-
				-
				133,777

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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 2025

Note 6 Expenditure

----- Start of picture text -----
Restricted
Unrestricted income Endowmen Prior year
Analysis of expenditure funds funds t funds Total funds (restated)
£ £
Expenditure on Incurred seeking donations - - -
raising funds: Incurred seeking legacies -
Advertising, marketing, direct mail and
publicity 299 299 -
Other trading activities - - -
Rent collection, property repairs and
maintenance charges 18,439 18,439 15,499
Total expenditure on raising funds 18,738 - - 18,738 15,499
Expenditure on Accountancy fees 550 550 550
charitable Administration 1,241 1,241
activities Annual return 300 300 325
Cleaning 2,375 2,375 1,750
Commissions paid 3,000 3,000 19,050
Council tax 6,257 6,257 1,313
DBS 65 65 104
Educational sessions - - 100
Equipment expensed - - 181
Fire & safety 75 75 -
Governance 123 123 50
Home office fees - 536 - 536 536
Hotel bookings 728 728 1,117
Human resources services 1,950 1,950 1,800
Imam expense 3,597 3,597
Independent examination 425 425 300
Insurance 2,656 2,656 2,524
Internet 36 36 85
Kitchen & food expenses 1,750 1,750 -
Legal fees - - 1,500
Light and heat 17,337 17,337 23,377
Management &
administration charges 3,036 3,036 8,000
Meeting refreshments - - 17
PAT testing 30 30 -
Paye & pension charges - - 170
Poster design - - 50
Printing, postage & stationery 70 70 -
Professional fees - - 120
Ramadan expenses 7,844 7,844 691
Telephone 904 904 204
Trade waste - - 183
Training - - 480
Travel expenses 8,882 8,882 934
Wages and PAYE 31,602 31,602 -
Water 809 809 835
Website 68 68 -
Total expenditure on charitable
activities 95,174 - -
95,175 66,346
Other Depreciation 2,089 2,089 2,032
-
-
- -
- -
Total other expenditure 2,089 - - 2,089 2,032
TOTAL EXPENDITURE 116,002 - - 116,002 83,877
----- End of picture text -----

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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 2025

----- Start of picture text -----
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
425 300
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner
----- End of picture text -----

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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 2025

Note 14 Tangible fixed assets

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

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 18,290 1,018,290 Additions 2,604 2,604 Revaluations - Disposals - Transfers - At end of the year - 1,000,000 - 20,894 1,020,894 Basis* SL or RB SL or RB SL or RB SL SL or RB Rate 10% At beginning of the year - - Disposals - Depreciation 2,089 2,089 Impairment - Transfers - At end of the year - - - 2,089 2,089 Net book value at the beginning of the year - 1,000,000 - 18,290 1,018,290 Net book value at the end of the year - 1,000,000 - 18,805 1,018,805 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		18,290	1,018,290
				2,604	2,604
					-
					-
					-
	-	1,000,000	-	20,894	1,020,894
	-	1,000,000	-	18,290	1,018,290
	-	1,000,000	-	18,805	1,018,805

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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 2025

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	This year Last year £ £ Amounts falling due within oneyear	This year Last year £ £ Amounts falling due within oneyear	This year Last year £ £ Amounts falling due after more than oneyear	This year Last year £ £ Amounts falling due after more than oneyear
	2,832	1,075	-	-
	-	-
	-	-
	2,832	1,075	-	-

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 £
	-	-
	-	-
	61,922	42,905
	-	-
	61,922	42,905

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