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