Charity Regislralion Number.. 1199072 MAKKI COMMUNITY CENTRE Accounts for the Year to 31 March 2024 MAKKI COMMUNITY CENTRE Report and accounts Contents Page Trustees Report Independent Examiners Report AccourTrling Policies & Notes 45 Income & Expenditure Summary Income & Expenditure Detailed StatEtnenl of Ass8ts & LiabQiti85 MAKKI COMMUNITY CENTRE Charlty number: 1199072 Report of the Trustees for the year énded: 31 March 2024 The trustees presents their report for the period ended.. 31 March 2024 Reference and Administrative information Charlty Name: MAKKI COMMUNITf CENTRE Charity Registration Number.. 1199072 Principle Offi¢e= Makki Mosque, Victoria St, Heckmondwike, WF16 9LH Board of Trustees: Mazhar Kurshid Ismail Kathrada Mohammad A.shfaq Cheema Muhammad Idris Independent Examiner= Daawie & Milha LLP 62 Bradford Road Dewsbury WF13 2DU Volunteers: None. Objectlves Makki Community Centre is a charity which is registered with the Charities Commission under the registration number 1199072. The objects of the charity are.. 11 To provide a place for Religious aclivities for people of the Islamic Faith. MAKKI COMMUNITY CENTrE Charity number- 1199072 Report of the Tru5tee5 for the year gndgd: 31 March 2024 21 We help both Young and Old in learning about the Islamic faith and other social duties. 31 The Trustees must use the income of the Charity in promoting the said objectives. Trustees The trustees who seNed during the y8ar and since the year end are sel out on page 2. Trustees are appointed by the board of the trustees. Activities: Provide a space for S daily prayers. We operate a after schDoI place for children to come and leam about their faith. Funding- The main funding comes from voluntary Donat￿nS and fees charged for the after school aclivilies. Trustee5' Responsibilities in relation to the financial statements The law applicatr)1e lo ch8rilies in England and Wales require the Iruslees lo prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of ils financial position at the end of the year. In preparing those financial statements, the trustees are required to select suilatle accounting policies and then apply them consislenlly., make judgements and estimates that are reasonable and prudent., -slate whether applicable accounting standards and slalemenls of recommended practice have been followed subject lo any departures disclosed and explained in the financial statemenls.'and prepare the financial statements on the going con￿rn basis unless il is inappropriate lo presume that the charty will continue in business. The Iru51ees are responsible for keeping accounting records which disclose with reasonable accuracy at amy lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply wth the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps lor the prevention and detection of fraud and other irregularities. Approved by the trustees and signed on their behalf by.. Mohammad Ashfaq Cheema 27-Jan-25 MAKKI COMMUNITY CENTRE Indepandont oxaminar's report to the trustse$ of Makki Community Centre I report on th8 accoiinls of the charity for the year Ènded 31 March 2024, (Charity No.11990721 which 8r8 sel out on this report. RespeGtive rÈspon$ibllltles of trustees and examiner The Charitie's trustees are responsible for the preparation of the accounts in accordance with the requirements of Charitie8 Act 2011. 1"Ih& Acl'l. Th8 Irust88s eonsider that an audit is not required for this year undèr secth)n 144 of the Act 2011 and that an independent examin8tion is needed. It is my responsibility lo. examine the accounts under section 145 of the Charities Act, to follow Ihe procedures laid down in the generat Dire¢tions given by the Charity Cornmission under section 14515llbl of the Charities Aci, and - to state whether particular matter5 have CL)me to my attentson. Basis of independent examiner's report My 8xarninalion was carried oul In a¢¢ordance with the general Direction5 given by the Charity Commission. An examination includes a review of the accounting rerords kept by the charity and 8 comparison of the accouTrls presented wilh those records. 1181so indudes consideration of any unusual Ilems or disdosures in the 8ccounts. and seeking explanations from the trustees coneeming any such matter5. The procedures underiaken ¢0 not provid8 all th8 evid8nc8 that woulLI be required In an audit and ¢onsequenlly no opinion 18 giver) as to whether the accounts present a 'true and fair view. and the report is limited lo those matters set out in Ihe statement b81ow. Indopendenl examin•¢s statèmènt In connection with tny examination. no matter has come to my attention.. 111 which gives me re8sDnable cause lo beli8V8 that in any material respetl th& ￿QUIrementS.. to keep ac¢ounlin9 records in accordance with section 130 of the Charities Act 2011 and lo prepare accounts which accord wilh Ihe accouniing records. 8nd com with the accounting iequirements of th& Charities Act have not been mel or 121 lo which, In my opinion, att8ntion should be drawn in order to enable a proper unde￿tand1rQ of the accounts lo be reacheLI aawie & Mitha LLP 62 Bradford Road Dewsbury WF13 2DU Daawie & Mitha LLP 62 Bradford Road, Dewsbury, WF13 2DU Tel.. 01924 488588 -mail. lnfo@daawiemitha.co.uk 27 January 2025 MAKKI COMMUNITY CENTRE Notes to the Accounts for tho yèar ended 31 March 2024 1 Accoun¥ng pollcles Basis of preparation The accounts have been prepa￿d under the histortcal cost convention and in accordance with the statement of Recommended Practices.. Accounting reporting by Charities ISORP 20051 issued in March 2005 Fund structure Unrestricted funds comprise thoise which 8re available for use al the discretion of the trustees in the furtherance of the charIta￿e objectives. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or on the lerms of the appeal. In relalitsn lo Al Ansar Foundation their were no Reslricled funds. Incomlng re50urcès All incoming resources are included in thè Stat8ment of Financial Activilias {SoFAI when.. thg charity becorlles entitled to the resources.. the trustees are virtually certain thèy will rèceive the resources,. and Iha monetary valuè can be rneasured wilh sufficient reliably. Thè following spéeific policies are applied to parti¢ular ealegoriès of in¢ome'. Where incoming resources have rèlated expenditure las with fundraising or conl¥acl income) the incoming rèsourcés and related Èxpenditur8 arè rèportèd gross in thè SOF Grants and donations are only included in the SOFA when the ¢haiity has uneondititsn81 entitlement lo the resources. Expenditure and liabilities Liabilities are recognised as soon as there is a legal or constn)clive obligation committing the charity to pay out resources. Cost of gener21ing funds ara (hosè cosl incurred in attracting voluntary income. or incurred in trading activities undertaken to raise funds. Charitablè expenditure comprise5 those Cost in¢urred by the charity in thè delivery of 1ts activities and services for the benèficiaries. li indudes both the direct pay and non-pay and support ¢osts rel8ling lo those activates. MAKKI COMMUNITY CENTRE Notes to the Accounts for the year ended 31 March 2024 2 Analysis of inGoming resources 2024 2023 Donatlons 13,603 47.916 Zakaah Lillah & Fees 64,050 16,190 80,240 13,603 13,603 3 Volunt99rs 2024 2023 Part time CurrenUy the Charity has not recnjited any volunleeTS Plant and machinory etc Land ond buildlngs Total Cost brought Forward Cost Carried Forward 164,694 164,694 1.700 2,400 186,394 1e7.094 Depreciation Depreciation carried fomard 531 531 531 531 Nel Book Value Carried Forward 164,894 1,869 166,563 Nel Book Value brought Forward 164.694 1,700 166.394 5 Movements in Funds Balance blfvid Incoming Outgolng resources Resour¢es Fund clfvid Unrestricted funds: Al 1 April 2023 2.888 At 31 March 2024 43,748 140,8601 2,888 MAKKI COMMUNITY CENTRE Chanty number. 1199072 Ineome & Expendlture Accounts for th• ￿ar ended 31 March 2024 Unr•5tri¢i•d R•strfctad Funds Fund$ 2024 2024 Total Funds Total Funds 2023 2024 R¢c&ipts Donat￿nS Re¢eived Fun(Ir2sing events Total rtrceipts 13,603 30,145 43.748 47,916 13,603 30,145 43,748 47,916 O¥erhead$ 140,8601 134.3441 Surplus Inrom* ov•r Exp¥nditur¢ IJ.603 2,888 13,572 Less Capilal Expenditure.. N8t movem8nt In funds 700 2.188 13,603 13,572 MAKKJ COMMUNITY CENTRE Dptailed Inwme & Expenditure Accounts for the year ended 31 Ma￿kn 2024 Income Unrestricted Funds Reslrrted Funds 31 Mar¢h 2024 13,603 30,145 43,748 31 Mar 2023 14.979 32,937 47,916 Employm&nt Co$ts Wages 30,096 30.096 27,718 27.718 Premises costs., Water Charges Light and heat 735 6.198 6,933 457 4.377 4,834 Overhead$ Telephonè Insurance Repairs and m2intenance Depreci81io 395 1,050 2.078 208 3,731 445 983 71 153 1,652 L¢gal and professional co$ts- Accountancy f8es 100 100 140 140 40,660 34.344 Reserves carrted fopNard 2,888 13.572 MAKKI COMMUNITY CENTRE Statement of assets and liabilities as at 31 March 2024 Unrestricted Reslricled Funds Funds 2024 2024 Total Funds 2024 Not•s Fixed assets Tangible assèts Lèss Depre¢iatio)n 167,094 -531 166,563 167.094 15311 166.563 Current assets Cash at bank and in hand $3,166 53,166 Credltors.. amounts falling duè within one year 2,838 2,838 Total cash funds 50.328 166.563 216,891 Total assgts less current Cr8ditor5.' amounts falling du after more than one year 18.000 18.000 Funds of the charity Balance blf 196,003 2,888 216,891 196.003 2.888 216,891 Surplus Recetpts over Pawmenls Total funds Mohammad Ashfaq Cheema Trustee Approved by the board on 27 January 2025