Registered Charity Number: 1186185
Report of the Trustees and Unaudited Financial Statements
For the Year Ended 31 December 2023
Mohaddis E Azam Mission Preston
Mohaddis E Azam Mission Preston
Contents of the Financial Statements
For the Year Ended 31 December 2023
| Page | |
|---|---|
| Charity Information | 1 |
| Trustees' Annual Report | 2-6 |
| Independent Examiner’s Report | 7-8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11-16 |
Mohaddis E Azam Mission Preston
Charity Information
For the Year Ended 31 December 2023
| TRUSTEES: | Asif Kamal |
|---|---|
| Amjad Ismail | |
| Aamir Patel | |
| OPERATING ADDRESS: | 98 Deepdale Road |
| Preston | |
| PR1 5AR | |
| REGISTERED CHARITY NUMBER: | 1186185 |
| INDEPENDENT EXAMINER: | HYMK Limited |
| Suite 404, Daisyfield Business Centre | |
| Appleby Street | |
| Blackburn | |
| BB1 3BL | |
| BANKERS: | Santander Bank |
| Cashplus Bank |
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Mohaddis E Azam Mission Preston
Trustees' Annual Report
For the Year Ended 31 December 2023
The trustees present their report with the financial statements of the charity For the Year Ended 31 December 2023
Reference and administrative details
The legal name of the charity is:- Mohaddis E Azam Mission Preston. The charity's areas operation and UK charitable registration. The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1186185. The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a charity under a Charity Commission scheme.The governing document of the charity is the Special Scheme estabilishing the charity authorised by the Charity Commission in England & Wales (CCEW).
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals and there were no changes during the year, or in the period between the year end and the approval of the accounts.
The purposes of the charity as set out in its governing document.
The objects and aims of the charity are by such means that are charitable to promote the faith of Islam by : 1. The establishment and management of an educational centre in Preston, Lancashire 2. The propagation of Islam in accordance with the Quran and Sunnah. In Line With The Ahl-ISunnah Tradition as propagated by amongst others Huzoor Mohaddis E Azam E Hind Syed Muhammad Ashraf and Ala Hadrat Imam Ahmed Rida Khan Fazil E Bareilly. 3. The establishment of classes for Islamic Education. 4. The holding of events in line with important dates during The Islamic Year. 5. To build understanding and to foster mutual respect and tolerance between people of all backgrounds.
The main activities undertaken in relation to those purposes during the year.
We are dedicated to offering the highest standard of Islamic education and guidance through our voluntary evening classes, designed for students aged between 5 to 16 years. Our curriculum is not only focused on religious teachings but also on raising awareness about the potential challenges and adversities in today’s society. We aim to cultivate strong moral values in our students, enabling them to stand as exemplary figures within the human race.
We foster an environment of respect, free from any form of hatred or prejudice. We teach our students to value each individual, irrespective of their caste or creed, as a unique creation of God. Furthermore, we encourage our students to express gratitude for the sustenance, comfort, and security they enjoy, especially in light of what is happening around the world.
Our ultimate objective is to nurture a generation that embodies tolerance, understanding, gratitude, and mutual respect. We strive to equip our students with the knowledge and Islamic values that will enable them to contribute positively to society.
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Mohaddis E Azam Mission Preston
Trustees' Annual Report
For the Year Ended 31 December 2023
The main activities undertaken during the year to further the charity's purpose for the public benefit.
The primary function of our institution, as previously stated, is the administration of evening classes that focus on the fundamental subjects of Islam. A crucial aspect of our mission is to foster a nurturing environment within the premises of the Madani Institute. From an early age, we strive to instil in children a strong moral compass, guided by the teachings of our Noble Messenger, peace be upon him. One such teaching that we emphasise is the principle of treating others as one would wish to be treated.
Our centre serves as a communal hub for many locals who join us for the Friday sermon and the five daily prayers. This regular interaction fosters a sense of community and mutual understanding among its members of various background and cultures.
We leverage our platform during annual events to honour and remember significant moments from Islamic history. These occasions are marked by the presence of esteemed guest speakers from various towns and cities. These gatherings serve as an opportunity to reconnect with our congregation by reflecting on the lives of our pious predecessors and Sufi Masters, who exemplified selflessness, piety, and a commitment to fulfilling the rights of their fellow human beings.
In addition to these activities, we host gatherings and events for women. It is part of our ongoing mission to enhance our service to the local community by promoting integration and fostering connections among diverse community members. We also plan to utilise a community centre located opposite our building to offer health and fitness classes for children and women of all ages. Our objective is to serve our community in a holistic manner, catering to both spiritual and physical well-being.
The main achievements and performance of the charity during the year.
Our annual pinnacle of achievement is invariably marked by the successful conclusion of another term of education. This accomplishment is celebrated with our yearly awards ceremony and prize distribution for the students. This year, due to spatial constraints, we were fortunate to utilise the Catherine Beckett Community Centre located opposite our building on Meadow Street. The venue was well-received by parents, students, and all those who have supported us throughout the year.
Toys and treats were distributed to all our students, and a selection of savoury food was provided for the parents, which was widely appreciated. We took the opportunity to recognise students who demonstrated exceptional behaviour and achieved outstanding results in their examinations. These high-achieving students were awarded gift vouchers and trophies, serving as a testament to their hard work and dedication.
Fundraising activities during the year.
The charity relies on donations provided by the general public and businesses, whose support is valued. There have been no other fundraising activities during this financial year.
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Mohaddis E Azam Mission Preston
Trustees' Annual Report
For the Year Ended 31 December 2023
The difference the charity's performance during the year has made to the beneficiaries of the charity. And The degree to which the achievements and performance during the year have benfitted wider society.
Our unwavering objective is to continually contribute to our local community, a community that has consistently supported us with their generosity and trust. This support is a testament to the strong bond we have cultivated over the years, a bond that has yielded results that are widely acknowledged and appreciated.
Our presence in the community provides a nurturing environment for children, offering support in their upbringing. We host live-streamed events, lectures, and spiritual gatherings specifically designed to instil good moral values in our youth.
We organise fundraising events that involve children in various activities such as baking treats, raffles, guessing games, face painting, and henna application. These events not only provide satisfaction to the children but also gives them a sense of feeling charitable towards the less privileged.
We recently participated in a football tournament organized by another local centre, fielding three teams of different age groups. The enthusiasm and eagerness displayed by our students were enlightening, and we plan to organise similar outdoor events in the future to benefit more of our students.
We believe it is crucial to engage in meaningful local work, build bridges, and foster community cohesion with members of other faiths. We are already planning such events for the upcoming year, looking forward to further strengthening our community ties.
Financial review of the position at the reporting date For the Year Ended 31 December 2023
The charity’s principal source of funding is through donations. The income in the period was adequate to cover the overheads. The present level of funding is sufficient to support the continuation of the centre and the trustees consider the financial position of the charity to be satisfactory.
Policies on reserves
The charity has a reserves policy which identifies a minimum level of unrestricted reserves to ensure its core activity could continue during a period of unforeseen difficulty. This policy is reviewed on an annual basis. Currently, the reserves level is set at £5,000.00 which would cover utility bills and teaching staff expenditure that would be due to be paid for three months.
For the purposes of short and medium term financial management, the trustees are concerned more with the management of working capital, and the healthy working capital position is entirely in line with their policy of holding free resources sufficient to fund three months of ongoing unrestricted expenditure to cover the eventuality of a material decline in incoming resources.
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Mohaddis E Azam Mission Preston
Trustees' Annual Report
For the Year Ended 31 December 2023
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
We have not appointed any new trustees during this year. When skills gaps are identified, or workload for existing trustees is considered to be too much, potential new trustees with required skills as well as necessary motivation to further the charity’s objectives will be identified through recommendations of trustees, staff and volunteers. The board of trustees will interview potential new trustees and the most suitable trustees will be appointed through the agreement of the board of trustees.
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008., to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1 January 2019), The SORP.
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). - select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
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Mohaddis E Azam Mission Preston
Trustees' Annual Report
For the Year Ended 31 December 2023
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 21 May 2024.
On behalf of the board:
Asif Kamal Trustee
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Mohaddis E Azam Mission Preston
Independent Examiners’ Report
For the Year Ended 31 December 2023
We report on the accounts of the company For the Year Ended 31 December 2023 which are set out on pages 8 to 9.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Basis of independent examiner’s report
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
Independent examiner’s statement
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; and 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 charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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Mohaddis E Azam Mission Preston
Independent Examiners’ Report
For the Year Ended 31 December 2023
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 financial statements to be reached.
HYMK Limited Suite 404, Daisyfield Business Centre Appleby Street Blackburn BB1 3BL
This report was approved by the board of trustees on 21 May 2024.
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Mohaddis E Azam Mission Preston
Statement Of Financial Activities Including Income And Expenditure Account
For the Year Ended 31 December 2023
| Income and endowments from: Donations and legacies Investments Expenditure on: Charitable activities Net income/(expenditure) before tax for the reporting period Tax payable Net income/(expenditure) after tax Reconciliation of funds: Total funds carried forward |
2023 £ 79,690 4,800 84,490 (54,085) (54,085) 30,405 - 30,405 311,269 |
2022 £ 67,718 4,800 72,518 (57,410) (57,410) 15,108 - 15,108 280,864 |
|---|---|---|
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Mohaddis E Azam Mission Preston
Balance Sheet
As at 31 December 2023
| SORP Ref Fixed assets A Tangible assets A1 Current assets B Cash at bank and in hand B1 Receivables and prepayments B1 Creditors: amounts falling due within one year Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Provisions for liabilities Total net assets or liabilities Funds of the charity Unrestricted funds Total charity funds |
2023 £ 188,329 117,143 5,797 122,940 - 122,940 311,269 - - 311,269 311,269 311,269 |
2022 £ 188,329 92,535 - 92,535 - 92,535 280,864 - - 280,864 280,864 280,864 |
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
Approved by the Board on 21 May 2024.
Asif Kamal Trustee
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Mohaddis E Azam Mission Preston
Notes to the accounts
For the Year Ended 31 December 2023
1. Accounting policies
Accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Going Concern
The charitable activities are entirely dependent on continuing voluntary donations. The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than this, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
Risks and future assumptions
The charity is a public benefit entity. It has been assumed that the charity will continue to operate for the foreseeable future.
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from nonexchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
Income recognition
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
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Mohaddis E Azam Mission Preston
Notes to the accounts
For the Year Ended 31 December 2023
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
There ar no restricted funds. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
2. Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3. Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4. The contribution of volunteers
The charity depends on the support of its volunteers, which is much appreciated. The charity had many volunteers who donated their time. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
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Mohaddis E Azam Mission Preston
Notes to the accounts
For the Year Ended 31 December 2023
5. Remuneration and payments to Trustees and persons connected with them
There were no remuneration payments to the trustees during the year.
6. Income and Expenditure account summary
| Surplus after tax for the year At 31 December 2023 |
2023 £ 30,405 30,405 |
|---|---|
7. Related party transactions
There were no transactions with related parties in the year, except with regard to trustees' remuneration, trustees' expenses and transactions with subsidiaries which are fully disclosed in notes 5 above.
8. Tangible fixed assets
| Current Year Cost At 1 January 2023 Additions A1 Transfers to fixed assets Surplus on revaluation Disposals At 31 December 2023 Depreciation At 1 January 2023 Charge for the year Write down of assets during the year On disposals At 31 December 2023 Net book value At 31 December 2023 |
Land and Buildings Total £ £ 188,329 188,329 - - - - - - - - 188,329 188,329 - - - - - - - - - - 188,329 188,329 |
|---|---|
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Notes to the accounts
For the Year Ended 31 December 2023
9. Particulars of how particular funds are represented by assets and liabilities
At 31 December 2023
| At 31 December 2023 | ||||
|---|---|---|---|---|
| Unrestricted | **Designated ** | Restricted | ||
| funds | funds | funds | ||
| £ | £ | £ | ||
| Current Assets | B1 | 122,940 | - | - |
| 122,940 | - | - | ||
| At 31 December 2022 | ||||
| Current Assets | Unrestricted funds £ 92,535 |
Designated funds £ - |
Restricted funds £ - |
|
| 92,535 | - | - | ||
| 10. Change in total funds over the year as shown in Note 9 , analysed by individual funds | ||||
| Unrestricted and designated funds:- | Funds b/fwd from 2022 £ |
Movements in 2023 See Note 10 £ |
Transfers £ |
|
| Unrestricted Revenue Funds | 92,535 | 30,405 | - | |
| Total unrestricted and designated funds | 92,535 | 30,405 | - | |
| Total charity funds | 92,535 | 30,405 | - | |
| 11. Analysis of movements in funds over the year as shown in Note | 10 | |||
| Unrestricted and designated funds:- | Income 2023 £ |
Expenditure 2023 £ |
Other Gains & Losses 2023 £ |
|
| Unrestricted Revenue Funds | 84,490 | (54,085) | - | |
| 84,490 | (54,085) | - |
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Notes to the accounts
For the Year Ended 31 December 2023
12. The purposes for the funds
Unrestricted and designated funds:-
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.
13. Ultimate controlling party
The charity is under the control of its legal members.
Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015
14. Donations, Grants and Legacies
| Donations and gifts from individuals Donations and gifts from individuals GiftAid received Total donations and gifts from individuals Total Donations, Grants and Legacies |
Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 75,442 - 75,442 4,248 - 4,248 79,690 - 79,690 79,690 - 79,690 |
|---|---|
15. Investment income
| Rental Income Total investment income |
Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 4,800 4,800 4,800 - 4,800 |
|---|---|
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Mohaddis E Azam Mission Preston
Notes to the accounts
For the Year Ended 31 December 2023
16. Expenditure on charitable activities - Direct spending
| Current Year Subcontractor costs Event costs Total direct spending 17. Support costs for charitable activities Current Year Administrative overheads Wages & salaries Heat & Light Repairs & maintenance Utilities Insurance IT & Software Tools & Equipment Rates PAYE Bank charges Total support costs 18. Total Charitable expenditure Current Year Total direct spending Total support costs Total charitable expenditure |
Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 28,676 - 28,676 950 - 950 29,626 - 29,626 Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 10,690 - 10,690 5,101 - 5,101 3,502 - 3,502 1,646 - 1,646 1,586 - 1,586 466 - 466 474 - 474 393 - 393 341 - 341 261 - 261 24,459 - 24,459 Unrestricted Restricted Total funds funds funds 2023 2023 2023 £ £ £ 29,626 - 29,626 24,459 - 24,459 54,085 - 54,085 |
|---|---|
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