2023-12-31-accounts

Green Crescent Aid UK 31[st] December 2023

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 2023

Contents	Page
Basic information	3
Trustees annual report	4-7
Independent examiner's report	8-9
Income and expenditure accounts	10-11
Notes	12-17

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

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 2023

Trustees' Annual Report for the period

Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023
Trustees' Annual Report for the period
From	Period start date			To	Period end date
	01	Jan	2023		31	Dec	2023

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

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

CIO – Foundation constitution

• (eg. trust deed, constitution)

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 2023

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 and the earthquake torn areas of Turkey. charity during the year

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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st Section F Declaration Tho trustoès d&claro that they havè approved the trustees. report abovo. Slgn•d on bohalf of thè eharlty's trusto•8 Slgnatur•l81 Full name(31 AMIR KHAN HAROON MAHMOOD Po•lllon l•g S•cr•iary. Chaor, etcl CHAIR TRUSTEE 24110124

Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

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 2023 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 / 2023 .

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 2023

Charity Name GreenCrescentAid UK	Charity Name GreenCrescentAid UK	CharityNo	1187798	1187798
Annual accounts for the period
Period start date	01.01.23	To	Period end date	31.12.23

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 Income and endowments from: Donations and legacies Income (Note 3) Charitable activities Investments Net income/(expenditure) before tax for the reporting period Net movement in funds Charitable activities Other recognised gains/(losses): Separate material expense item Total Recommended categories by activity Total funds brought forward 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 own use	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
	97,807	1,005,914	-	1,103,721	452,797
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	97,807	1,005,914	-	1,103,721	452,797
	10,913	-	-	10,913	2,942
	43,368	992,403	-	1,035,771	428,697
	-	-	-	-	-
	648	-	-	648	288
	54,928	992,403	-	1,047,331	431,927
	42,879	13,510	-	56,390	20,870
				-
	42,879	13,510	-	56,390	20,870
				-
	42,879	13,510	-	56,390	20,870
				-
				-
				-
				-
	42,879	13,510	-	56,390	20,870
	34,211	21,395		55,606	34,736
	77,090	34,905	-	111,996	55,606

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Green Crescent Aid UK

Income and Expenditure Accounts for the year ended 31[st] December 2023

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 Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year (restated) £ F05
				-	-
	572			572	635
				-	-
				-	-
	572	-	-	572	635
	-			-	-
	15,000			15,000	10,000
				-
	65,794	34,905		100,699	46,646
	80,794	34,905	-	115,699	56,646
	4,275			4,275	1,675
	76,519	34,905	-	111,424	54,971
	77,091	34,905	-	111,996	55,606
	-			-	-
	-	-	-	-	-
	77,091	34,905	-	111,996	55,606
				-	-
		34,905	-	34,905	21,395
	77,091			77,091 -	34,211
	77,091	34,905	-	111,996	55,606

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
		24/10/2024

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

Section C Notes to the accounts (cont)

Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Donations and gifts -901,881 901,881 402,278 Gift Aid 97,807 97,807 14,709 Legacies - - General grants provided by government/other charities -104,033 104,033 35,810 Membership subscriptions and sponsorships which are in substance donations - Donatedgoods,facilities and services - Other - Total 97,807 1,005,914 - 1,103,721 452,797 97,807 1,005,914-1,103,721 452,797 Note 3 Income Analysis of income Donations and legacies: TOTAL INCOME	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Income Analysis of income	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Income Analysis of income	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Income Analysis of income	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Income Analysis of income	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Income Analysis of income	Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ Income Analysis of income
	Donations and gifts	-	901,881		901,881	402,278
	Gift Aid	97,807			97,807	14,709
	Legacies				-	-
	General grants provided by government/other charities	-	104,033		104,033	35,810
	Membership subscriptions and sponsorships which are in substance donations				-
	Donatedgoods,facilities and services				-
	Other				-
		97,807	1,005,914	-	1,103,721	452,797
		97,807	1,005,914	-	1,103,721	452,797

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

Note 6 Expenditure

Health clinic project TOTAL EXPENDITURE Expenditure on charitable activities Event expenses Other Incurred seeking donations Incurred seeking grants Expenditure on raising funds: Accountancy fees Incurred seekinglegacies Bankcharges Depreciation Total expenditure on charitable activities Total other expenditure Analysis of expenditure Total expenditure on raising funds Travel expenses Grant to UK charities Grants to Green Crescent Malawi Independent examination Printing, postage and stationary Website Project expenses Safety clothes Subscriptions Grants to Turkey Winter project Gift aid charges Volunteers activities Annual return Charitable donations Insurance	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year (restated) £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year (restated) £ £
	Incurred seeking donations	10,913			10,913	2,942
	Incurred seekinglegacies				-
	Incurred seeking grants				-
	Total expenditure on raising funds	10,913	-	-	10,913	2,942
	Accountancy fees	1,850			1,850	925
	Event expenses	4,363			4,363	50
	Gift aid charges	1,070			1,070	-
	Grants to Green Crescent Malawi	-	563,736		563,736	408,260
	Grants to Turkey		369,391		369,391
	Grant to UK charities	-	59,277		59,277	-
	Safety clothes	458			458	-
	Annual return	225			225	225
	Charitable donations	780			780	-
	Independent examination	525			525	525
	Insurance				-	288
	Printing, postage and stationary	385			385	488
	Website	1,992			1,992	464
	Project expenses				-	785
	Travel expenses	31,342			31,342	2,088
	Winter project				-	1,740
	Subscriptions	80			80
	Health clinic project				-	7,000
	Volunteers activities	299			299	1,195
	Total expenditure on charitable activities	43,368	992,403	-	1,035,771	424,033
	Bankcharges	584			584	218
	Depreciation	64			64	71
					-
					-
					-
	Total other expenditure	648	-	-	648	288
		54,928	992,403	-	1,047,331	427,263

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Green Crescent Aid UK

Income and Expenditure Accounts for the year ended 31[st] December 2023

31st December 2023	31st December 2023	31st December 2023	31st December 2023	31st December 2023
Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
					This year	Last year
					£	£
Independent examiner’s fees					525	525
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023	Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31st December 2023
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Humatarian aid and assistance to those affected by thefloodsin Pakistan		250	-	250
Summerprogramme		600	-	600
Humatarian aid and assistance to those affected by the earthquakein Morocco		3375	-	3375
Food and shelter		55052	-	55052
Feeding project and orphansupport		563736	-	563736
Humatarian aid and assistance to those affected by theTurkey earthquakein		369391	-	369391
Total	-	992,404	-	992,404
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.			Yes	Please provide details of charity's URL.
			No	Provide details below
Names of institution		Purpose		Total amount of grantspaid £
Hope For Mankind		Humatarian aid and assistance to those affected by the floods in Pakistan		250
Abu Zahra		Summer programme		600
Al Mizaan Foundation		Humatarian aid and assistance to those affected by the earthquake in Morocco		3,375
Muslims In Need		Food and shelter		55,052
Green Crescent Malawi		Feeding project and orphan support		563,736
Deniz Feneri Dernegi		Humatarian aid and assistance to those affected by the Turkey earthquake in 2023		369,391
Total grants to institutions in reporting period				**992,404 **
Other unanalysed grants				-
TOTAL GRANTS PAID				992,404

13.2 Grants made to institutions	13.2 Grants made to institutions	13.2 Grants made to institutions
Yes My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported,			Please provide details of charity's URL.
No purpose of the grant and total paid to each institution is available on the charity's web site.			Provide details below
Names of institution		Purpose	Total amount of grantspaid £
Hope For Mankind		Humatarian aid and assistance to those	250
		affected by the floods in Pakistan
Abu Zahra		Summer programme	600
Al Mizaan Foundation		Humatarian aid and assistance to those	3,375
		affected by the earthquake in Morocco
Muslims In Need		Food and shelter	55,052
Green Crescent Malawi		Feeding project and orphan support	563,736
Deniz Feneri Dernegi		Humatarian aid and assistance to those	369,391
		affected by the Turkey earthquake in
		2023
Total grants to institutions in reporting period			**992,404 **
Other unanalysed grants			-
TOTAL GRANTS PAID			992,404

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

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 635 635 Revaluations - Disposals - Transfers - At end of the year - - - 635 635 Basis* SL or RB SL or RB SL or RB RB SL or RB Rate 10% At beginning of the year - - Disposals - Depreciation 64 64 Impairment - Transfers - At end of the year - - - 64 64 Net book value at the beginning of the year - - - - - Net book value at the end of the year - - - 572 572 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 £
		-		-	-
				635	635
					-
					-
					-
	-	-	-	635	635
	SL or RB	SL or RB	SL or RB	RB	SL or RB
				10%
				-	-
					-
				64	64
					-
					-
	-	-	-	64	64
	-	-	-	-	-
	-	-	-	572	572

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Green Crescent Aid UK Income and Expenditure Accounts for the year ended 31[st] December 2023

Note 19 Debtors and prepayments

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	15,000.0	10,000.0
	15,000.0	10,000.0

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 £
	4,275	1,675	-	-
	-	-
	-	-
	4,275	1,675	-	-

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 £
	-	-
	-	-
	100,699	46,646
	-	-
	100,699	46,646

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