**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 1 ## **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| 2 ## **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 3 # **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) 4 **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) 1. Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened 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** - 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. 5 **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** 6 **Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2021** ## **Section F Declaration** 7 ## **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. 8 **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. 9 ## **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| 10 ## **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| 11 **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| 12 **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| 13 ## **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| 14 ## **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| 15