**Green Crescent Aid UK** **Income and Expenditure Accounts for the year ended 31[st] December 2020** 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 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** |**Contents**|**Page**| |---|---| |Basic information|3| |Trustees annual report|4 – 6| |Independent examiner's report on the accounts|7 – 8| |Income and expenditure accounts|9 – 10| |Notes|11-15| 2 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Basic information** ## **Address** 11 Devonshire Street Keighley BD21 2HB ## **Bank** Lloyds Bank 54 North Street Airedale Centre Keighley BD21 3SJ ## **Accountants** Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL ## **Charity registration number** 1187798 3 **Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2020** ||||||||| |---|---|---|---|---|---|---|---| |**Trustees' Annual Report**|||||**for the period**||| |**From**|Period start date|||**To**|Period end date||| ||01|Jan|2020||31|Dec|2020| ## **Section A Reference and administration details** Green Crescent Aid UK **Charity name** |**Other names charity is known by**
**Registered charity number (if any)**
**Charity's principal address**||| |---|---|---| ||
1187798|| ||
11 Devonshire Street|| ||Keighley|| ||Postcode|BD21 2BH| ## **Names of the charity trustees who manage the charity** **Trustee name** 1 Amir Khan 2 Haroon Mahmood 3 Sikander Ali Shan ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** CIO – Foundation constitution Type of governing document (eg. trust deed, constitution) 4 **Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2020** Constitution How the charity is constituted (eg. trust, association, company) 1. Apart from the first charity trustees, every trustee must be Trustee selection methods appointed by a resolution passed at a properly convened (eg. appointed by, elected by) meeting of the charity trustees. 2. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. ## **Section C Objectives and activities** |**Summary of the objects of**
**the charity set out in its**
**governing document**
**Summary of the main**
**activities undertaken for**
**the public benefit in**
**relation to these objects**
**(include within this section**
**the statutory declaration**
**that trustees have had**
**regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|1) To advance the religion of Islam according to the Quran the
Sunnah and Hadith anywhere in the world, in particularly but not
exclusively in Malawi by means of, particularly but not exclusively,
assisting in the establishment of a mosque and madrassah.
2) The prevention or relief of poverty anywhere in the world, in
particularly but not exclusively in Malawi by providing: grants,
items and services to individuals, charities, or other organisations
working to prevent or relieve poverty.
3) To advance such other charitable purposes that are charitable
under the laws of England and Wales as the trustees see fit from
time to time, primarily (but not exclusively) in England and
Malawi.| |---|---| ||The charity gives grants to other organisations to achieve its objects.
Charity commission requires the trustees of a charity to:
•
Select suitable accounting policies, apply them consistently,
make judgement and estimates that are reasonable and
prudent;
•
Prepare the financial statements on the going concern basis
unless there is a reason to believe that the charity will not
continue for the foreseeable future.
The Trustees are responsible for the keeping of proper accounting
records, which disclose with reasonable accuracy at any time the
financial position of the charity and to enable them to ensure that
the financial statements comply with the Charity Act 2011. They
are also responsible for safeguarding the assets of the charity and
hence to take reasonable steps for the prevention and detection of
fraud and other irregularities.| 5 In 1StD Soction D Achi8vornents and portomianco Swnmary of th• m•Sn a¢hlo¥•mènts ol th dwing th• y T1￿ charty hBw> beon r•5ing fwds10 send lo Lh• (xgaM•tKJn Groen Cro¥K￿l MaLqwi. wtr) pffjpc*8 Ihat lurfhor th• thJ'rKls. Tho wciDLts don• by Ihe thwity th• y•aT 11b*d￿j Ffft7*)n c4 hygw• and boxes d b*Jy *JoJ. Tho tharity tho prDvoJed Proj•# Srth in Ihe UK thjina cmj to h•¥) thcfj• th￿Ir￿a I(￿¢ rt•ms otc. Th• chanty's l)Jrbani aFpal w95 8150 8 SIXUS8 thal manapj to [￿o¥K Section E Financial rgview hokJ5 £3.(0) in rgswve ¥1 of oxpw lo cover r￿nIThJ o)sts Brknf •t*l•ffl•nt of th• ¢harlty'• poky on Soction G Oeclaration The tru5lep5 deGlare that thgy have appioved the tru5teo5 report aL¥ive. b•14ff alth• cP4rfty's Iwil• Full n•M(s} P￿tt￿ln l•g 8•ttkny, Char, Amic K an Haroon Mahmod Trustee Trustee 2811012021 **Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/ Charity Name members of** Green Crescent Aid UK **On accounts for the year** 31[st] December 2020 **Charity no ended (if any) Set out on pages** 9 – 10 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2020** . **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. 7 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Independent** ## **examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention 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:** A Q Khan **Date:** 29/10/21 **Name:** Abdul Qudeir Khan **Relevant professional** FMAAT **qualification(s) or body** CPAA **(if any): Address:** Unit 27, Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL 8 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** |Charity Name
GreenCrescentAid UK|Charity Name
GreenCrescentAid UK|CharityNo
|1187798|1187798|| |---|---|---|---|---|---| ||||||| |Annual accounts for the period|||||| |Period start date|**01.01.20**|**To**|Period end
date|**31.12.20**|| ## **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_**
**Recommended categories by activity**
Donations and legacies
Gains and losses on revaluation of fixed assets for the
charity’s ow n use
Charitable activities
Separate material expense item
Total funds brought forw ard
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax**
**for the reporting period**
**Income (Note 3)**
**Income and endowments from:**
Investments
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Charitable activities
Raising funds
Separate material item of income
Other
Other|**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| |---|---|---|---|---|---| ||36,071|436,398|-|472,469|115,494| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||36,071|436,398|-|472,469|115,494| ||||||| ||-|-|-|-|100| ||1,968|425,574|-|427,542|114,600| ||1,658|-|-|1,658|225| ||-|-|-|-|-| ||3,626|425,574|-|429,200|114,925| ||||||| ||32,445|10,824|-|43,269|569| |||||-|| ||32,445|10,824|-|43,269|569| |||||-|| ||32,445|10,824|-|43,269|569| |||||-|| |||||-|| ||||||| |||||-|| |||||-|| ||32,445|10,824|-|43,269|569| ||||||| ||4,758|||4,758|4,189| ||37,203|10,824|-|48,027|4,758| 9 In 1StD Sett￿n 8aknce shèèt T•1¥ IN•1• 141 17J Curnt is••lB 10.824 10,a24 2BNJ S84G IT.U19 4&TAJ 10.424 Fund• oflh• Charty 10.824 10. Amir Khan Har¢y)n Mahmcrfjd io **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** **Section C Notes to the accounts (cont)** |**Section C Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**| |---|---|---|---|---|---|---| |**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- 419,448
419,448115,494
GiftAid
36,071
36,071
Legacies
-
General grants provided by
government/othercharities
- 16,950
16,950-
Membership subscriptions and
sponsorships which are in substance
donations
-
Donatedgoods,facilities and services
-
Other
-
**Total** 36,071 436,398 - 472,469 115,494
36,071 436,398- 472,469115,494
**TOTAL INCOME**
**Note 3 Income**
**Analysis of income**
**Donations**
**and**
**legacies:**|**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|||||| ||Donations and gifts|-|419,448||419,448|115,494| ||GiftAid|36,071|||36,071|| ||Legacies||||-|| ||General grants provided by
government/othercharities|-|16,950||16,950|-| ||Membership subscriptions and
sponsorships which are in substance
donations||||-|| ||Donatedgoods,facilities and services||||-|| ||Other||||-|| |||36,071|436,398|-|472,469|115,494| |||||||| |||36,071|436,398|-|472,469|115,494| 11 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Section C Notes to the accounts (cont)** |Safety clothes
**TOTAL EXPENDITURE**
**Expenditure on**
**charitable**
**activities**
Event expenses
Justgiving charges
Other trading activities
**Total**
**Total expenditure on raising funds**
Incurred seeking legacies
Incurred seekingdonations
Advertising, marketing, direct mail and
publicity
**Note 6 Expenditure**
Rent collection, property repairs and
maintenance charges
Accountancy fees
**Analysis of expenditure**
**Expenditure on**
**raising funds:**
**Total expenditure on charitable**
**activities**
Project Smile UK
Governance
Volunteers activities
**Separate**
**material item of**
**expense**
Bank charges
Depreciation
Grant to Leeds Hospital
Grants to Green Crescent Malawi
Local football club sponsorship|**Expenditure**
**Analysis of expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**(restated)**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seekingdonations|-|||-|-| ||Incurred seeking legacies||||-|| ||Advertising, marketing, direct mail and
publicity|-|||-|100| ||Other trading activities
|-|||-|-| ||Rent collection, property repairs and
maintenance charges|-|||-|-| ||**Total expenditure on raising funds**|-|-|-|-|100| |||||||| ||Accountancy fees|850|||850|-| ||Event expenses|-|||-|677| ||Governance|550|||550|1,088| ||Grant to Leeds Hospital||||-|250| ||Grants to Green Crescent Malawi|-|424,653||424,653|111,574| ||Local football club sponsorship|400|||400|400| ||Project Smile UK|-|921||921|| ||Safety clothes||||-|611| ||Volunteers activities|168|||168|-| ||**Total expenditure on charitable**
**activities**|1,968|425,574|-|
427,542|114,600| |||||||| ||Bank charges|345|||345|225| ||Depreciation|87|||87|| ||Justgiving charges|1,226|||1,226|| ||||||-|| ||||||-|| ||||||-|| ||**Total**|1,658|-|-|1,658|225| |||||||| |||3,626|425,574|-|429,200|114,925| 12 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|
**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| |||-||-|-| |||||872|872| ||||||-| ||||||-| ||||||-| ||-|-|-|872|872| ## **14.2 Depreciation and impairments** |****Basis**
SL or RB
SL or RB
SL or RB
RB
SL or RB
Straight
Line ("SL")
or
Reducing
Balance
**** Rate**
10%
At beginning of the
year
- -
Disposals
-
Depreciation
87 87
Impairment
-
Transfers*
-
At end of the year
- - - 87 87
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - 784 784
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|RB|SL or RB|Straight
Line ("SL")
or
Reducing
Balance| |---|---|---|---|---|---|---| |||||10%||| 13 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Section C Notes to the accounts (cont)** **Note 19 Debtors and prepayments** ## **19.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||20,000.0|-| ||20,000.0|-| ## **Section C Notes to the accounts (cont)** ## **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 one year**|**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one year**|**Amounts falling due**
**after more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| |||||| |||||| |||||| |||||| ||1,400|1,088|-|-| ||-|-||| ||-|-||| ||1,400|1,088|-|-| 14 **Green Crescent Aid UK** ## **Income and Expenditure Accounts for the year ended 31[st] December 2020** ## **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**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**
**£**| ||-|-| ||-|-| ||28,643|5,846| ||-|-| ||28,643|5,846| 15