**Registered Charity Number: 1187904**
## **Alfityanu Humanitaire United Kingdom**
**Report of the Trustees and**
**Unaudited Financial Statements**
**For the Year ended 31 March 2023**
## **Alfityanu Humanitaire United Kingdom**
## **Index to the financial statements**
**For the Year ended 31 March 2023**
||**Page**|
|---|---|
|The Trustees and Registration Details|1|
|Report of the Trustees|2-3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6-12|
**Alfityanu Humanitaire United Kingdom**
**The Trustees and Registration Details**
## **For the Year ended 31 March 2023**
## **Board of Trustees:**
## **Name**
Bassiru Mboob Sulayman Jagne (Trustee) Njoba Ndoye (Trustee) Oumou Balde Alieu Saidy (Chair)
## **Appointment date**
**Resign date** 01/08/2019 01/08/2019 19/06/2020 25/02/2023 25/02/2023 25/02/2023
## **Charity Commission Registration Number:** 1187904
**Registered Office:** Flat 6 Kingswood 1 Cyprus Street LONDON E2 0NL
1
**Alfityanu Humanitaire United Kingdom**
**Trustees Report (Including Directors' Report)**
**For the Year ended 31 March 2023**
## **The Trustees present their report together with the financial statements for the year ended 31 March 2023.**
## **Objectives and Principal Activities**
To further such charitable purposes (charitable under english law) as the trustees see fit from time to time in particular but not limited to the advancement of education and relief of sickness for the public benefit by sponsoring orphans and making grants to organisations and to registered, excepted and exempt charities.
Alfityanu Humanitaire United Kingdom is registered as a Charitable Incorporated Organisation (CIO) under the Charities Act 2011 on the 12th February 2020.
## **Going Concern**
Given that most of the CIO's funding comes from members subscriptions and donations from individuals, the Trustees believe that, while uncertainty exists, this does not pose a material uncertainty that would cast doubt on the Charity's ability to continue as a going concern. The Trustees therefore, consider it appropriate for the financial statements to be prepared on a going concern basis.
## **Statement of the responsibilities of the Board**
The Board of Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations. Charity Commission legislation requires the Trustees to prepare financial statements for each financial year. Under that law the trustees have adopted the provision of the Statement of Recommended Practice (SORP), Accounting and Reporting by Charities in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”). In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the CIO and enable it to ensure that the financial statements comply with the Charities Act 2011. It is also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Risk Management**
Trustees need to be aware of all risks facing charities. To overcome any potential risks, at Alfityanu, we are always devising ways of improving risk management through better education and training, improving and adopting new processes.
Due diligence are carried out on trustees and projects. Regular risk management appraisals are carried data management, cash handling if any and banking.
We always work with professional organisations and individuals to keep ahead of any regulations relating to our CIO.
2
**Alfityanu Humanitaire United Kingdom**
## **Report of the Trustees**
## **For the year ended 31 March 2023 (continued)**
## **Activities During the Year**
Despite the current unprecedented economic climate, the CIO was able to continue with two major activities started last year and added another to support the needy families in Senegal during Eid-ul-adha (the Islamic feast of sacrifice) as part of our objectives.
## **1. School Renovation in Senegal**
This project is in its third year in running. As part our education advancement programmes, the CIO was able to support and sponsor the renovation of the African American Islamic Institute (AAII) in Kaolak, Senegal. AAII is an international humanitarian institute in Senegal whose mission is to develop sustainable human and natural resources that promote education, health care, women empowerment, child protection, hunger and poverty alleviation and promotion of peace. The renovation project is being funded from the CIO's general membership donations and subscriptions in collaboration with the parent teachers association of the institution and the locals.
## **2. Orphanage Sponsor**
Losing both parents at a young age is no doubt one of the most daunting and challenging experience a child can go through. This is why Alfityanu Humanitaire UK deemed it fitting to include as part of its objectives to support this vunerable group in society. During the year, the CIO was able to support 10 orphans (2022: 10) (7 in Senegal and 3 in Gambia) with their education requirements (school fees, books, uniform etc) and general welfare such as food, medical bills and clothing amongst other things.
## **3. Eid-ul-Adha (Islamic Feast of Sacrifice)**
During the celebration of the feast of sacrifice in June 2022, The CIO was able to provide funding of £1,335 (2021: £1,500) for the purchase of Rams for sacrifice and distributed the meat to the poor and needy families in Senegal.
## **Financial Review and Summary**
Alfityanu Humanitaire's main source of funding is from members subscriptions and donations from individuals. During the year, a total of £10,962 (2022: £11,522 ) was raised of which £11,078 (2022: £8,285) was spent on the charity's activities. This leaves a deficit of £116 (2022: £3,237 surplus) which is debited to the reserves account.
## **Future Plans**
We aim to make a difference in the lives of vulnerable youths particularly black male youths between the ages of 18 to 30 years who are at risk of being involved in crime and violence by providing education on culture, values, norms and traditions. We strongly belief that there is a great need to intervene earlier to guide young boys and model positive behaviours, instilling in them a greater sense of belonging and transforming their outlook on life. We would hold monthly workshops, specialist-led conferences and counselling sessions to enable the youths express themselves through dresings, talking, dramatisations, games and enagging with food recipes, arts and music.
The CIO is continuously looking to expand its board of trustees to include members with the right expertise to become trustees
The trustees report was approved by the Board of Trustees and signed on its behalf by:
**S Jagne Trustee**
**Date:** 27/07/2023
3
## **Alfityanu Humanitaire United Kingdom**
## **Statement of Financial Activities**
## **For the Year ended 31 March 2023**
|**Note**
**INCOME FROM:**
Donations and legacies
**2**
Charitable activities
**2**
Investment income
**3**
Other income
**Total income**
**EXPENDITURE ON:**
Charitable activities
**4**
Other resources expended
Governance costs
**5**
**Total resources expended**
**Gross transfers between funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**Prior year adjustments**
**TOTAL FUNDS CARRIED FORWARD**
**NET INCOMING RESOURCES BEFORE**
**TRANSFERS**|**Unrestricted Restricted**
**2023**
**funds**
**funds**
**Total funds**
**£**
**£**
**£**
10,962
-
10,962
-
-
-
-
-
-
-
-
-
**10,962**
**-**
**10,962**
9,318
-
9,318
-
-
-
1,760
-
1,760
**11,078**
**-**
**11,078**
(116)
-
(116)
-
**(116)**
-
**(116)**
6,109
-
6,109
-
-
-
**5,993**
**-**
**5,993**|**2022**
**Total funds**
**£**
11,522
-
-
-|
|---|---|---|
|||**11,522**
7,985
-
300|
|||**8,285**
3,237
-|
|||**3,237**|
|||2,872
-|
|||**6,109**|
The notes on pages 10 to 16 form part of these financial statements.
These financial statements were approved by the Board of Trusteess on 27 July 2023 and signed on its behalf by:
## **S Jagne**
**Trustee**
4
**Alfityanu Humanitaire United Kingdom**
## **Balance Sheet**
## **As at 31 March 2023**
|**Note**
**FIXED ASSETS**
Tangible assets
**7**
**CURRENT ASSETS**
Debtors
**8**
Cash at bank and in hand
**CREDITORS**
**Amounts falling due within one year**
**9**
**NET CURRENT ASSETS**
**CREDITORS**
**Amounts falling due more than one year**
**NET ASSETS**
**FUNDS**
Unrestricted funds
**11**
Restricted fund
**11**
**TOTAL FUNDS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**|**Unrestricted Restricted**
**2023**
**funds**
**funds**
**Total funds**
**£**
**£**
**£**
-
-
-
-
-
6,953
-
6,953
6,953
-
6,953
960
-
960
5,993
-
5,993
5,993
-
5,993
-
-
-
5,993
-
**5,993**
5,993
-
**5,993**|**2022**
**Total funds**
**£**
-
-
6,109|
|---|---|---|
||6,953
-
960
-|6,109
-|
||5,993
-|6,109|
||5,993
-
-
-|6,109
-|
||5,993
-|6,109|
|||6,109
-|
|||**6,109**|
These financial statements were approved by the Board of Trusteess on 27 July 2023 and signed on its behalf by:
## **S Jagne**
**Trustee**
5
**Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the Year ended 31 March 2023**
## **1. Principal Accounting Policies**
## **Basis of Accounting**
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", Accounting and Reporting by Charities" the Statement of Recommended Practice (SORP) for charities applying FRS 102.
## **Going concern**
At the time of approving the accounts, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees’ continue to adopt the going concern basis of accounting in preparing the accounts.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy
## **Resources expended**
Expenditure is accounted for on an accrual basis and has been classified under headings that agregrate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with the use of resources.
## **Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|Land|Not depreciated|Not depreciated|
|---|---|---|
|Buildings|2%|Straight line|
|Computer equipment|20%|Straight line|
|Office equipment|20%|Straight line|
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
6
## **Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the year ended 31 March 2023 (continued)**
## **Impairment of fixed assets**
At each reporting end date, the CIO reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **Basic financial assets**
Basic financial assets which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
## **Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method
7
## **Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the year ended 31 March 2023 (continued)**
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled
## **Critical accounting estimates and judgements**
In the application of the CIO’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods
8
## **Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the year ended 31 March 2023 (continued)**
## **2. Income**
|**2.1. Donations and legacies**
Donations and gifts
Legacies receivable
**2.2. Charitable activities**
Performance related grants
Other charitable activities
**Analysis by funds**
Unrestricted funds
Restricted funds
**For the year ended 31 March 2021**
Unrestricted funds
Restricted funds
**3. Investment income**
Interest receivable
**4. Charitable activities expenditure**
Education costs
Refurbishment costs - AAII
Orphanage Support
Eid celebration
Ramadan appeal
Agricultural support
Advertising
Bank charges
Other charity running costs
Share of governance costs (see note 5)
**Analysis by funds**
Unrestricted funds
Restricted funds
**For the year ended 31 March 2021**
Unrestricted funds
Restricted funds|**2023**
**£**
10,962
-
10,962
**2023**
**£**
-
-
-
10,962
-
10,962
**2023**
**£**
-
**2023**
**£**
1,741
2,170
1,233
1,335
825
1,000
449
15
550
9,318
1,760
11,078
11,078
-
11,078|**2022**
**£**
11,522
-|
|---|---|---|
|||11,522|
|||**2022**
**£**
-
-|
|||-|
|||11,522
-|
|||11,522|
|||**2022**
**£**
-|
|||**2022**
**£**
1,210
2,110
3,000
1,500
-
-
-
-
165|
|||7,985
300|
|||8,285|
|||8,285
-|
|||8,285|
|||8,285
-|
|||8,285|
9
## **Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the year ended 31 March 2023 (continued)**
## **5. Support costs**
|**5. Support costs**|||||
|---|---|---|---|---|
|Support
Governance
**Analyse between:**
Charitable activities
Non-charitable activities|**Support costs**
**£**
-
-
-
-
-|**Governance**
**costs**
**£**
1,760
1,760
1,760
-
1,760|**Total**
**2023**
**£**
-
1,760
1,760
1,760
-
1,760|**Total**
**2022**
**£**
-
300|
|||||300|
|||||300
-|
|||||300|
## **6. Employment**
## **Number of empolyees**
|**Number of empolyees**|||
|---|---|---|
|The average monthly number of employees during the year was:
General staff
**Employment costs**
Wages and salaries|**2023**
**Number**
-
**2023**
**£**
-
-|**2022**
**Number**
-|
|||**2022**
**£**
-|
|||-|
10
## **Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the year ended 31 March 2023 (continued)**
## **7. Tangible fixed assets**
|**Land and**
**Buildings**
**Cost**
**£**
12/02/2021
-
Additions
-
Disposals
-
31/03/2022
-
**Depreciation**
12/02/2021
-
Disposals
-
Charge for the period
-
31/03/2022
-
**Net book value**
31/03/2022
-
31/03/2021
-
**8. Debtors**
Other debtors
**9. Creditors**
**Amounts falling due within one year:**
Other creditors and accruals
PAYE/NIC due|**Property**
**Improvements**
**£**
-
-
-
-
-
-
-
-
-
-|**Computer**
**Equipment**
**£**
-
-
-
-
-
-
-
-
-
-|**Fixtures and**
**fittings**
**£**
-
-
-
-
-
-
-
-
-
-|**Office**
**Equipment**
-
-
-
-
-
-
-
**2023**
**£**
-
-
**2023**
**£**
960
-
960|**Total**
**£**
-
-
-|
|---|---|---|---|---|---|
||||||-|
||||||-
-
-|
|||||||
||||||-|
||||||-|
||||||**2022**
**£**
-|
||||||-|
||||||**2022**
**£**
-
-|
||||||-|
11
## **Alfityanu Humanitaire United Kingdom**
## **Notes to the Financial Statements**
## **For the year ended 31 March 2023 (continued)**
## **10. Movement in funds**
|**Balance at**
**1 April 2022**
**Restricted funds**
-
-
**Unrestricted funds**
Net incoming/outgoing resources
6,109
6,109
**TOTAL FUNDS**
6,109
**11. Analysis of net assets between funds**
**Fund balalces at 31 March 2023 are**
**represented by:**
Tangible fixed assets
Current assets(liabilities)|**Incoming**
**Resources**
**£**
-
-
10,962
10,962
10,962
**Unrestricted**
**funds**
**£**
-
5,993
5,993|**Resources**
**Expended**
**£**
-
0
(11,078)
(11,078)
(11,078)
**Restricted**
**funds**
**£**
-
-
-|**Balance at**
**31 March 2023**
**£**
-|
|---|---|---|---|
||||-|
||||5,993|
||||5,993|
|||||
||||5,993|
||||**Total**
**£**
-
5,993|
||||5,993|
## **12. Related party transactions**
None of the trustees (or any persons connected with them) received any remuneration or expenses during the year in respect of their duties as trustees.
12