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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1188601

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

FOR

ICMG EDMONTON

S.D. Garner + Co Limited Chartered Certified Accountants

92 Station Lane Hornchurch Essex RM12 6LX

ICMG EDMONTON

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11

ICMG EDMONTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Public benefit

The trustees have recognised the guidance in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives of the charity and when planning activities. The difference the charity makes for the public benefit is the furtherance of elevating poverty, empowering the community at large and being model example.

Volunteers

Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities, and we have people and family members who regularly give up their time as volunteer.

ACHIEVEMENT AND PERFORMANCE

Summary of the main achievements of the charity during the year

FINANCIAL REVIEW

Financial position

The surplus at the year end is £40,635 (2023: £20,536).

FUTURE PLANS

Future plans are to carry on with email campaigns to raise funds.We are confident that the community in UK will continue to support the charity. Funds are collected on regular basis after Friday prayers each week.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was registered as a Charitable Incorporated Organisation on 17 March 2020 and is controlled by its governing document, the constitution, and constitutes Charitable Incorporated Organisation (CIO).

Organisational structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees at the moment meet together as a body when and as required and are responsible for all decisions taken in relation to running the activities provided by the charity.

Page 1

ICMG EDMONTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

Following appointment, new trustees will be introduced to their new role and are requested to familiarise themselves with contents of the trusts constitution and to the policies and procedures adopted by the charity. They are also requested to read a number of publications from the Charity Commission to ensure that they are aware of the scope of their responsibilities under the Charities Act.

The new trustees will work collectively with existing trustees assisting on activities and projects run by the charity, to attain maximum benefits for the charity.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to those risk, appropriate controls are in place to mitigate financial risks overseen by trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1188601

Principal address

32-36 Claremont Street London N18 2RR

Trustees

Mr. E Cetinkaya Mr. I Kavak Mr. M Aydin Mr. M Kiranoglu

Independent Examiner

Jamal Arshad BA(Hons), FCCA S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX

Approved by order of the board of trustees on 9th January 2025 and signed on its behalf by:

Mr. E Cetinkaya - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ICMG EDMONTON

Independent examiner's report to the trustees of ICMG Edmonton

I report to the charity trustees on my examination of the accounts of ICMG Edmonton (the Trust) for the year ended 31st March 2024.

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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jamal Arshad BA(Hons), FCCA

S.D. Garner + Co Limited Chartered Certified Accountants 92 Station Lane Hornchurch Essex RM12 6LX

9th January 2025

Page 3

ICMG EDMONTON

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
19,089
51,898
EXPENDITURE ON
Charitable activities
Charitable Activities
-
30,926
Other
18,552
1,410
Total
18,552
32,336
NET INCOME
537
19,562
RECONCILIATION OF FUNDS
Total funds brought forward
19,138
1,398
TOTAL FUNDS CARRIED FORWARD
19,675
20,960
2024
Total
funds
£
70,987
30,926
19,962
50,888
20,099
20,536
40,635
2023
Total
funds
£
55,811
27,807
7,507
35,314
20,497
39
20,536

The notes form part of these financial statements

Page 4

ICMG EDMONTON

BALANCE SHEET 31ST MARCH 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
4
20,019
-
Cash at bank
1,504
20,960
21,523
20,960
CREDITORS
Amounts falling due within one year
5
(1,848)
-
NET CURRENT ASSETS
19,675
20,960
TOTAL ASSETS LESS CURRENT
LIABILITIES
19,675
20,960
NET ASSETS
19,675
20,960
FUNDS
6
Unrestricted funds
Restricted funds
TOTAL FUNDS
2024
Total
funds
£
20,019
22,464
42,483
(1,848)
40,635
40,635
40,635
19,675
20,960
40,635
2023
Total
funds
£
-
22,696
22,696
(2,160)
20,536
20,536
20,536
19,138
1,398
20,536

The financial statements were approved by the Board of Trustees and authorised for issue on 9th January 2025 and were signed on its behalf by:

Mr. E Cetinkaya - Trustee

The notes form part of these financial statements

Page 5

ICMG EDMONTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.

continued...

Page 6

ICMG EDMONTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

3.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
55,811
EXPENDITURE ON
Charitable activities
Charitable Activities
27,807
Other
7,507
Total
35,314
NET INCOME
20,497
RECONCILIATION OF FUNDS
Total funds brought forward
(1,359)
TOTAL FUNDS CARRIED FORWARD
19,138
4.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Restricted
fund
£
-
-
-
-
-
1,398
1,398
2024
£
20,019
Total
funds
£
55,811
27,807
7,507
35,314
20,497
39
20,536
2023
£
-

continued...

Page 7

ICMG EDMONTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 35 -
Other creditors 1,813 2,160
1,848 2,160
6. MOVEMENT IN FUNDS
Unrestricted funds At 1/4/23
£
Net
movement
in funds
£
At
31/3/24
£
General fund 19,138 537 19,675
Restricted funds
Restricted 1,398 19,562 20,960
TOTAL FUNDS 20,536 20,099 40,635
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 19,089 (18,552) 537
Restricted funds
Restricted 51,898 (32,336) 19,562
TOTAL FUNDS 70,987 (50,888) 20,099

continued...

Page 8

ICMG EDMONTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£ £ £
Unrestricted funds
General fund (1,359) 20,497 19,138
Restricted funds
Restricted
1,398 - 1,398
TOTAL FUNDS 39 20,497 20,536
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds £ £ £
General fund 55,811 (35,314) 20,497
TOTAL FUNDS 55,811 (35,314) 20,497
A current year 12 months and prior year 12 months combined position is as follows:
At 1/4/22 Net
movement
in funds
At
31/3/24
Unrestricted funds £ £ £
General fund (1,359) 21,034 19,675
Restricted funds
Restricted 1,398 19,562 20,960
TOTAL FUNDS 39 40,596 40,635

continued...

Page 9

ICMG EDMONTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 74,900 (53,866) 21,034
Restricted funds
Restricted
51,898 (32,336) 19,562
TOTAL FUNDS 126,798 (86,202) 40,596

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2024.

Page 10

ICMG EDMONTON

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024

2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 19,089 55,811
Education and sports 50,398 -
Other 1,500 -
70,987 55,811
Total incoming resources 70,987 55,811
EXPENDITURE
Charitable activities
Charitable projects 30,926 27,807
Support costs
Management
Wages 12,242 -
Pensions 53 -
Rates and water - 1,250
Insurance 335 309
Fund raising 1,214 108
Postage and stationery 100 307
Repairs & maintenance 3,019 744
Travel & Refreshments - 1,252
Cleaning expenses - 1,377
Governance costs 16,963 5,347
Accountancy and legal fees 2,999 2,160
Total resources expended 50,888 35,314
Net income 20,099 20,497

This page does not form part of the statutory financial statements

Page 11