REGISTERED CHARITY NUMBER: 1184503
Trustees' Report and
Unaudited Financial Statements for the Year Ended 31 July 2022
for
ORGANISATION OF CULTURE AND CHARACTER
Owadally & King Chartered Certified Accountants 73 Park Lane Croydon Surrey CR0 1JG
ORGANISATION OF CULTURE AND CHARACTER
Contents of the Financial Statements FOR THE YEAR ENDED 31 JULY 2022
| Page | |||
|---|---|---|---|
| Trustees' Report | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
ORGANISATION OF CULTURE AND CHARACTER
Trustees' Report FOR THE YEAR ENDED 31 JULY 2022
The trustees present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The Organisation of Culture and Character (OCC) is a community-led Organisation that endeavors to remedy and rectify society's conditions through correct application of traditional prophetic teachings contextualized to modern day issues.
Primary Objective - To rectify the connection between a human being and his/her Lord.
Methodology: Education | Transformation| Service
The Organisation of Culture and Character is constituted as a charitable trust registered with the Charity commission in July 2019 under the charity number: 1184503
Organisational Structure
The Trustees are responsible for the management of the charity. The Trustees give their time voluntarily and do not expect any financial benefit in return.
The Trustees meet on a monthly basis to discuss and review the performance of the Organisation. In order to ensure the smooth running's of the Organisation the trustees have selected a group of sub-committees that oversee the different projects run by the Organisation. The appointed sub committees over-see the day to day activities that the charity carry out.
Appointment of Trustees
The trustees are responsible for appointing new trustees. If a new trustee is to be appointed they are appointed from the sub-committee to ensure that they have a good understanding of the running's of the Organisation.
Vision:
The vision of the OCC is to cultivate solutions for the infirmities of society in our time. Deprivation, destitution, suicidal thoughts and loneliness are just some of the many symptoms of the realities of our lives. We recognize the impact of such frailties, and endeavor to assist those in need; instilling hope in the lives of individuals, who in turn can rectify their states and become driving forces for success. This vision is motivated by the words of the Messenger of God (peace and blessings be upon him): "The believers in their affection, compassion and love for one another are like one single body. If a part of it suffers from pain, the whole body will suffer in pain."
Aims:
-
Engage in leading and forming a Prophetic Madrasa
-
To deliver projects and hold social activities for the youth
-
Promote healthier lifestyles through diet and sport
-
Build an ethos that supports community revival, social action & promotes pastoral care
-
Create platforms for authentic knowledge & spiritual reflection
Activities:
After School Club / Summer School
- Focusing on children aged 5-15
Youth clubs
- reaching out to and focusing on the development of the youth- more specifically age 16-18
Educational provision
- classes, seminars, courses, events catering for different age groups, abilities and interests - aimed at ages 16 plus.
Page 1
ORGANISATION OF CULTURE AND CHARACTER
Trustees' Report FOR THE YEAR ENDED 31 JULY 2022
Arts and crafts Provision
- providing opportunities for people to express their creativity and emotions healthily and develop new skills through a wide range of activities such as haberdasher, duff, calligraphy, sewing.
Consultation Advice Service
- facilitating access to specialised, confidential, one-to-one support and access to qualified professionals for concerns about mental health, psychological, medical, spiritual and domestic problems.
Futuwwa
- This focuses on the Sunnah Sports such as wrestling, swimming, archery and horse-riding. OCC provide weekly wrestling classes for children and men and swimming and archery classes for women, men and children.
Events
- Community bake sales ,Charity runs and bike rides, Large scaled events ,Community Eid gatherings.
Residential Trips
- residential trips for the community (Turkey, Wales, Middle East)
Future Plans:
We aim to increase our aptitude to serve the wider community by establishing a safe and holistic space for education, transformation and service. We envision a space that is welcoming to all; where seekers from all ages and backgrounds can benefit and find solace in. We believe that we are now at the right stage to expand and move into the second phase of our work, which is a building.
This building will encompass five main facilities:
1. Musalla Awwabeen (Prayer Space)
The Prayer Space has continuously played an active and functional role in the guidance of the prophetic community; providing a safe space for dialogue, education and fellowship for seekers of varying degrees of practice and a space to renew their sense of belonging. This space will be accessible for all and intends to be an abode for the worshipper to gain spiritual repose and Sakinah (peace), and be at the heart of the community building to facilitate the realization of one's faith and spiritual excellence.
2. Serene Montessori Nursery
Our vision is to create a child centered learning atmosphere and setting which is fortified by the spiritual welfare and happiness of each child; concentrating on children's interests as well as the environment that surrounds them.
3. Emotional Well-Being Space
Through this service we aim to bring a positive sense of well-being which will empower individuals and families to be able to function in society, and meet the demands of everyday life, and use their abilities they have to reach their potential.
4. Prophetic Sports and Spa Centre
Sports and spa centre for the community.
5. Conference Centre
We intend this to be a space where adults can find a wealth of opportunities for personal, intellectual and spiritual growth. The conference centre will aim to foster a holistic environment of learning and discourse where the sacredness of transmission can be transferred in a way of living the realities discussed. It will also facilitate a wide range of public and social events alongside seminars and courses.
Page 2
ORGANISATION OF CULTURE AND CHARACTER
Trustees' Report FOR THE YEAR ENDED 31 JULY 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation (CIO)
Charity Constitution
The charity is governed in accordance with its Constitution registered on 19 July 2019.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1184503
Principal address
58 WESTBOURNE ROAD LUTON LU4 8JD
Trustees
Khayam Khan (Chair) appointed - 01-01-2019 Sobaan Riaz appointed - 21-10-2022 Falak Zaroob resigned - 21-10-2022 Samira Ali resigned - 21-10-2022
Independent Examiner
Owadally & King Chartered Certified Accountants 73 Park Lane Croydon Surrey CR0 1JG
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
...................................................................... K Khan - Trustee
Page 3
Independent Examiner's Report to the Trustees of ORGANISATION OF CULTURE AND CHARACTER
Independent examiner's report to the trustees of ORGANISATION OF CULTURE AND CHARACTER
I report to the charity trustees on my examination of the accounts of ORGANISATION OF CULTURE AND CHARACTER (the Trust) for the year ended 31 July 2022.
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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
F Owadally F.C.C.A M.B.A
Owadally & King Chartered Certified Accountants 73 Park Lane Croydon Surrey CR0 1JG
Date: .............................................
Page 4
ORGANISATION OF CULTURE AND CHARACTER
Statement of Financial Activities FOR THE YEAR ENDED 31 JULY 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities 2 Futuwwa project 8,368 Shifa Health - Youth club 7,416 Community & mosque 263,768 Total 279,552 EXPENDITURE ON Charitable activities 3 Futuwwa project 7,842 Shifa Health - Youth club 4,280 Education 16,665 Community & mosque 160,014 Other 23,967 Total 212,768 NET INCOME 66,784 RECONCILIATION OF FUNDS Total funds brought forward 104,757 TOTAL FUNDS CARRIED FORWARD 171,541 |
Restricted fund £ - - - - - - - - - - - - - - - |
2022 Total funds £ 8,368 - 7,416 263,768 279,552 7,842 - 4,280 16,665 160,014 23,967 212,768 66,784 104,757 171,541 |
2021 Total funds £ 14,437 25,340 6,550 176,847 |
|---|---|---|---|
| 223,174 | |||
| 13,671 23,915 5,493 17,254 54,315 17,296 |
|||
| 131,944 | |||
| 91,230 13,527 |
|||
| 104,757 |
The notes form part of these financial statements
Page 5
ORGANISATION OF CULTURE AND CHARACTER
Balance Sheet 31 JULY 2022
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 11,837 CURRENT ASSETS Debtors 8 - Cash at bank and in hand 177,904 177,904 CREDITORS Amounts falling due within one year 9 (18,200) NET CURRENT ASSETS 159,704 TOTAL ASSETS LESS CURRENT LIABILITIES 171,541 NET ASSETS 171,541 FUNDS 10 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - - |
2022 Total funds £ 11,837 - 177,904 177,904 (18,200) 159,704 171,541 171,541 171,541 171,541 |
2021 Total funds £ 18,900 86,850 2,607 89,457 (3,600) 85,857 104,757 104,757 104,757 104,757 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. K Khan - Trustee
The notes form part of these financial statements
Page 6
ORGANISATION OF CULTURE AND CHARACTER
Notes to the Financial Statements FOR THE YEAR ENDED 31 JULY 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.
Depreciation is provided on the following basis: Fixtures & fittings - 25% Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
ORGANISATION OF CULTURE AND CHARACTER
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 JULY 2022
2. INCOME FROM CHARITABLE ACTIVITIES
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Futuwwa | Youth | Community | Total | Total | |
| project | club | & mosque | activities | activities | |
| £ | £ | £ | £ | £ | |
| Donations | 8,368 | 7,416 | 263,768 | 279,552 | 223,174 |
3. CHARITABLE ACTIVITIES COSTS
| CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|
| Direct | |||
| Costs | |||
| £ | |||
| Futuwwa project | 7,842 | ||
| Youth club | 4,280 | ||
| Education | 16,665 | ||
| Community & mosque | 160,014 | ||
| 188,801 | |||
| SUPPORT COSTS | |||
| Information | |||
| Management | Finance | technology | |
| £ | £ | £ | |
| Other resources expended | 7,720 | 51 | 4,401 |
| Governance | |||
| Other | costs | Totals | |
| £ | £ | £ | |
| Other resources expended | 8,794 | 3,000 | 23,966 |
4. SUPPORT COSTS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2022 nor for the year ended 31 July 2021.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Charitable activities Futuwwa project 14,437 Shifa Health 25,340 Youth club 6,550 Community & mosque 176,847 Total 223,174 |
Restricted fund £ - - - - - |
Total funds £ 14,437 25,340 6,550 176,847 |
|---|---|---|
| 223,174 |
EXPENDITURE ON
continued...
Page 8
ORGANISATION OF CULTURE AND CHARACTER
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 JULY 2022
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted fund £ Charitable activities Futuwwa project 13,671 Shifa Health 23,915 Youth club 5,493 Education 17,254 Community & mosque 54,315 Other 17,296 Total 131,944 NET INCOME 91,230 RECONCILIATION OF FUNDS Total funds brought forward 13,527 TOTAL FUNDS CARRIED FORWARD 104,757 7. TANGIBLE FIXED ASSETS Fixtures and fittings £ COST At 1 August 2021 and 31 July 2022 15,251 DEPRECIATION At 1 August 2021 6,101 Charge for year 3,813 At 31 July 2022 9,914 NET BOOK VALUE At 31 July 2022 5,337 At 31 July 2021 9,150 |
Restricted fund £ - - - - - - - - - - Motor vehicles £ 13,000 3,250 3,250 6,500 6,500 9,750 |
Total funds £ 13,671 23,915 5,493 17,254 54,315 17,296 |
|---|---|---|
| 131,944 | ||
| 91,230 13,527 |
||
| 104,757 | ||
| Totals £ 28,251 9,351 7,063 16,414 11,837 18,900 |
continued...
Page 9
ORGANISATION OF CULTURE AND CHARACTER
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 JULY 2022
| 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 10. MOVEMENT IN FUNDS At 1.8.21 £ Unrestricted funds General fund 104,757 TOTAL FUNDS 104,757 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 279,552 TOTAL FUNDS 279,552 Comparatives for movement in funds At 1.8.20 £ Unrestricted funds General fund 13,527 TOTAL FUNDS 13,527 |
2022 2021 £ £ - 86,850 2022 2021 £ £ 18,200 3,600 Net movement At in funds 31.7.22 £ £ 66,784 171,541 66,784 171,541 Resources Movement expended in funds £ £ (212,768) 66,784 (212,768) 66,784 Net movement At in funds 31.7.21 £ £ 91,230 104,757 91,230 104,757 |
|---|---|
continued...
Page 10
ORGANISATION OF CULTURE AND CHARACTER
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 JULY 2022
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 223,174 223,174 |
Resources Movement expended in funds £ £ (131,944) 91,230 (131,944) 91,230 |
Resources Movement expended in funds £ £ (131,944) 91,230 (131,944) 91,230 |
|---|---|---|---|
| 91,230 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.8.20 £ 13,527 13,527 |
Net movement in funds £ 158,014 158,014 |
At 31.7.22 £ 171,541 |
|---|---|---|---|
| 171,541 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 502,726 502,726 |
Resources Movement expended in funds £ £ (344,712) 158,014 (344,712) 158,014 |
Resources Movement expended in funds £ £ (344,712) 158,014 (344,712) 158,014 |
|---|---|---|---|
| 158,014 |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2022.
Page 11
ORGANISATION OF CULTURE AND CHARACTER
Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 JULY 2022
| INCOME AND ENDOWMENTS Charitable activities Donations Total incoming resources EXPENDITURE Charitable activities Event cost Therapist Youth Club Educational Courses Fundraising expenses Other Rent Support costs Management Insurance Telephone Postage and stationery Advertising Finance Bank charges Information technology Website & IT Other Motor and travelling expenses Fixtures and fittings Motor vehicles Governance costs Auditors' remuneration for non audit work Legal and Professional fees |
2022 £ 279,552 279,552 6,628 - 7,855 26,973 147,345 188,801 1 586 255 501 6,378 7,720 51 4,401 1,731 3,813 3,250 8,794 2,400 600 3,000 |
2021 £ 223,174 |
|---|---|---|
| 223,174 3,968 23,915 5,493 17,254 64,018 |
||
| 114,648 - 293 245 434 6,693 |
||
| 7,665 - 768 - 3,813 3,250 |
||
| 7,063 1,800 - |
||
| 1,800 |
This page does not form part of the statutory financial statements
Page 12
ORGANISATION OF CULTURE AND CHARACTER
Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 JULY 2022
| Total resources expended Net income |
2022 £ 212,768 66,784 |
2021 £ |
|---|---|---|
| 131,944 | ||
| 91,230 |
This page does not form part of the statutory financial statements
Page 13