2021-12-31-accounts

Green Crescent Aid UK 31[st] December 2021

Income and Expenditure Accounts for the year ended

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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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Contents	Page
Basic information	3
Trustees annual report	4-7
Independent examiner's report on the accounts	8-9
Income and expenditure accounts	10-11
Notes	12-15

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Basic information

Address

11 Devonshire Street

Keighley

West Yorkshire

BD21 2BH

Bank

Lloyds Bank

1 Legg Street

Chelmsford

Essex

CM1 1JS

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre 513 Bradford Road

Batley

WF17 8LL

Charity registration number

1187798

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2021
Trustees' Annual Report for the period
From	Period start date			To	Period end date
	01	Jan	2021		31	Dec	2021

Section A Reference and administration details

Charity name

Green Crescent Aid UK

Other names charity is known by

1187798

Registered charity number (if any)

Charity's principal address 11 Devonshire Street

11 Devonshire Street	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

Type of governing document

CIO – Foundation constitution

(eg. trust deed, constitution)

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

How the charity is constituted

Constitution

• (eg. trust, association, company)

Trustee selection methods

• (eg. appointed by, elected by)

• Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

• 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

• 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.

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

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 Summary of the main prudent; activities undertaken for • Prepare the financial statements on the going concern basis unless there is a reason to believe that the charity will not the public benefit in continue for the foreseeable future. relation to these objects The Trustees are responsible for the keeping of proper accounting (include within this section records, which disclose with reasonable accuracy at any time the the statutory declaration financial position of the charity and to enable them to ensure that that trustees have had the financial statements comply with the Charity Act 2011. They regard to the guidance are also responsible for safeguarding the assets of the charity and issued by the Charity hence to take reasonable steps for the prevention and detection of fraud and other irregularities. Commission on public benefit)

Section D Achievements and performance The charity was able to raise donations and fund their charitable Summary of the main objects. They have been able to provide various types of aid to the achievements of the needy in rural areas of Malawi. Furthermore, the charity was able to charity during the year support local sports clubs in the UK.

Section E Financial review The charity holds £3,000 in reserve in case of an emergency expense Brief statement of the and to cover running costs charity’s policy on reserves

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Section F Declaration

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Green Crescent Aid UK members of

On accounts for the year 31[st] December 2021 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 / 2021 .

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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Green Crescent Aid UK

Income and Expenditure Accounts for the year ended

31[st] December 2021

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.

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Charity Name GreenCrescentAid UK	Charity Name GreenCrescentAid UK	CharityNo	1187798	1187798
Annual accounts for the period
Period start date	01.01.21	To	Period end date	31.12.21

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 funds brought forw ard Raising funds Separate material item of income Other Other 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 Investments Total Recommended categories by activity Income and endowments from: Charitable activities Donations and legacies Separate material expense item Income (Note 3) Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period	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
	13,287	539,060	-	552,347	472,469
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	13,287	539,060	-	552,347	472,469
	-	-	-	-	-
	11,175	549,670	-	560,845	427,592
	-	-	-	-	-
	4,743	-	-	4,743	1,658
	15,918	549,670	-	565,588	429,250
	2,631 -	10,610 -	-	13,241 -	43,219
				-
	2,631 -	10,610 -	-	13,241 -	43,219
				-
	2,631 -	10,610 -	-	13,241 -	43,219
				-
				-
				-
				-
	2,631 -	10,610 -	-	13,241 -	43,219
	32,395	15,582		47,977	4,758
	29,764	4,972	-	34,736	47,977

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Green Crescent Aid UK

Income and Expenditure Accounts for the year ended

31[st] December 2021

Charity Name Charity No 1187798 Green Crescent Aid UK

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 Restricted income funds £ £ F01 F02	Unrestricted funds Restricted income funds £ £ F01 F02	Endowment funds £ F03	Total this year £ F04	Total last year (restated) £ F05
				-	-
	706			706	784
				-	-
				-	-
	706	-	-	706	784
	-			-	-
	10,000			10,000	20,000
				-
	22,164	4,972		27,136	28,643
	32,164	4,972	-	37,136	48,643
	3,106			3,106	1,450
	29,058	4,972	-	34,030	47,193
	29,764	4,972	-	34,736	47,977
	-			-	-
	-	-	-	-	-
	29,764	4,972	-	34,736	47,977
				-	-
		4,972	-	4,972	15,582
	29,764			29,764	32,395
				-
	29,764	4,972	-	34,736	47,977

Signed by one or two trustees on behalf of all the trustees	Signature	Signature		Print Name		Date of approval dd/mm/yyyy
				Amir Khan		17/10/2022
				Haroon Mahmood		17/10/2022

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Donations and gifts -499,885 499,885 419,448 Gift Aid 13,287 13,287 36,071 Legacies - General grants provided by government/other charities -39,175 39,175 16,950 Membership subscriptions and sponsorships which are in substance donations - Donatedgoods,facilities and services - Other - Total 13,287 539,060 - 552,347 472,469 13,287 539,060-552,347 472,469 Analysis of income Donations and legacies: TOTAL INCOME	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	-	499,885		499,885	419,448
	Gift Aid	13,287			13,287	36,071
	Legacies				-
	General grants provided by government/other charities	-	39,175		39,175	16,950
	Membership subscriptions and sponsorships which are in substance donations				-
	Donatedgoods,facilities and services				-
	Other				-
		13,287	539,060	-	552,347	472,469
		13,287	539,060	-	552,347	472,469

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Note 6 Expenditure

Monitoring visit expenses Printing, postage and stationary Website Safety clothes Annual return Cakes hamper Charitable donations Charity vis jacket Insurance TOTAL EXPENDITURE Expenditure on charitable activities Event expenses Bank charges Depreciation Other Total expenditure on raising funds Incurred seeking legacies Incurred seekingdonations Expenditure on raising funds: Total other expenditure Accountancy fees Analysis of expenditure Total expenditure on charitable activities Project Smile UK Governance Volunteers activities Grant to Leeds Hospital Grants to Green Crescent Malawi Local football club sponsorship Independent examination DBS check	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	4,312			4,312	1,226
	Incurred seeking legacies				-
	Total expenditure on raising funds	4,312	-	-	4,312	1,226
	Accountancy fees	850			850	850
	Event expenses	1,414			1,414	-
	Governance	675			675	600
	Grant to Leeds Hospital				-	-
	Grants to Green Crescent Malawi	-	546,325		546,325	424,653
	Local football club sponsorship	-	749		749	400
	Project Smile UK	-	796		796	921
	Safety clothes	710			710	-
	Annual return	150			150
	Cakes hamper	12	-		12
	Charitable donations		1,800		1,800
	Charity vis jacket	66			66
	DBS check	206			206
	Independent examination	450			450
	Insurance	404			404
	Monitoring visit expenses	4,343			4,343
	Printing, postage and stationary	227			227
	Website	283			283
	Volunteers activities	1,385			1,385	168
	Total expenditure on charitable activities	11,175	549,670	-	560,845	427,592
	Bank charges	353			353	345
	Depreciation	78			78	87
					-
					-
					-
	Total other expenditure	431	-	-	431	432
		15,918	549,670	-	565,588	429,250

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

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 - - - Additions 784 784 Revaluations - Disposals - Transfers - At end of the year - - - 784 784 Basis* SL or RB SL or RB SL or RB SL SL or RB Rate 10% At beginning of the year - - Disposals - Depreciation 78 78 Impairment - Transfers - At end of the year - - - 78 78 Net book value at the beginning of the year - - - - - Net book value at the end of the year - - - 706 706 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 £
		-		-	-
				784	784
					-
					-
					-
	-	-	-	784	784
	SL or RB	SL or RB	SL or RB	SL	SL or RB
				10%
				-	-
					-
				78	78
					-
					-
	-	-	-	78	78
	-	-	-	-	-
	-	-	-	706	706

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021

Note 19 Debtors and prepayments

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	10,000.0	20,000.0
	10,000.0	20,000.0

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 oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	3,106	1,450	-	-
	-	-
	-	-
	3,106	1,450	-	-

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 £
	-	-
	-	-
	27,136	28,643
	-	-
	27,136	28,643

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