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2024-12-31-accounts

Charity Number 1199357

HASANAH AID

Report of the Trustees and Financial Statements for the Year Ended

31 December 2024

HASANAH AID Company Information

Trustees

Shabbir Ahmad Oliur Rahman Gazi Md Bokul Miah

Accountants

Brothers Accountants Ltd Chartered Certified Accountants 441 High Street North London E12 6TJ

Address

121 Mercer Court 6 Candle Street London E1 4SG

Charity number 1199357

HASANAH AID Registered charity number: 1199357 Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024.

The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitution.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES

The charity's objectives are as follows:

FINANCIAL REVIEW

Funds from the donations and subscriptions from users are the only financial income the charity has. It is looking to use this to increase capacity for users. The charity is relatively small. It has obtained planning permission to increase capacity for users and thus will be using the funds it currently holds.

Taking into consideration the Charities Act and the benefits to the public, the organisation has undertaken activities in relation to its objectives as set out above.

Approved by order of the board of trustees on 5 September 2025 and signed on its behalf by:

Shabbir Ahmad – Trustee Oliur Rahman – Trustee Gazi Md Bokul Miah - Trustee

HASANAH AID

Statement of Financial Activities for the year ended 31 December 2024

Notes
Incoming Resources
Incoming resources from generated funds
Activities for generating funds
1
Total Income
Interest receivable
Total incoming resources
Resource expended
Governance and other costs
Net Incoming / (outgoing) resources
Reconciliation of funds
Total funds brought forward
Total funds carried forward
2024
£
290,411
290,411
-
290,411
(227,599)
62,812
(9,174)
53,638
2023
£
161,754
161,754
-
161,754
(182,556)
(20,802)
11,628
(9,174)

HASANAH AID Balance Sheet as at 31 December 2024

Notes
Fixed assets
Tangible assets
Current assets
Cash at bank and in hand
Creditors: amounts falling due
within one year
2
Net current assets
Total assets less current
liabilities
Net assets
Funds
Unrestricted funds
Total funds
2024
£
-
65,038
65,038
(11,400)
53,638
53,638
53,638
53,638
53,638
2023
£
-
10,441
10,441
(19,615)
(9,174)
(9,174)
(9,174)
(9,174)
(9,174)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees and directors acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Shabbir Ahmad Oliur Rahman Trustee Trustee Approved by the board on 5 September 2025

Gazi Md Bokul Miah Trustee

HASANAH AID Notes to the Accounts for the year ended 31 December 2024

1 Accounting policies

Basis of preparation

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the forseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preaparing the financial statements.

Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used.

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that the income will be received.

Cash donations are recongised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require defferal of the amount.

Resources expended

Resources expended are included in the Statement of Financial Activities on accruals basis, inclusive of any VAT that cannot be recovered. Expenditure that is directly attributable to specific activities has been included in these cost categories Where costs are attributable to more than one activity, they have been apportioned acroSs the cost eategories on a basis consistent with the use of those resources.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

HASANAH AID

Notes to the Accounts for the year ended 31 December 2024

Taxation

As a charity, they are exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges hav have arisen in the Charity.

2
Creditors: amounts falling due within one year
Interest Free Loan
Other creditors
2024
£
10,000
1,400
11,400
2023
£
18,000
1,615
19,615

HASANAH AID

Detailed Statement of Financial Activities for the year ended 31 December 2024

Notes
Incoming resources
Activities for generating funds
Donation
Other income
Total incoming resouces
Resouce expended
Expenses
Rent
Rates
Insurance
Lighting and heating
Carpet Fitting
Telephone/Internet
Repair & maintenance
Card Machine & Bank Charges
Orphan Gift
Community building project
Signs & Banner
Stationery and printing
Event expense
Equipment expense
Cloth distribution
Website preparation
Wages & Salaries
Iftar Mahfil
Accountants Fee
Legal costs
Architects fee
Consultancy
Total resouce expended
Net Income/ (expenditure)
2024
2024
2024
2023
Unrestricted Restricted
Total
Total
Funds £
Funds £
Funds £
Funds £
290,411
-
290,411
161,754
-
-
-
-
290,411
-
290,411
161,754
75,600
-
75,600
74,100
4,460
-
4,460
2,824
718
-
718
719
2,041
-
2,041
1,658
-
-
-
18,873
2,464
-
2,464
1,193
10,338
-
10,338
9,325
879
-
879
-
-
-
-
6,500
11,005
-
11,005
-
5,279
-
5,279
7,125
1,337
-
1,337
-
8,025
-
8,025
27,000
23,304
-
23,304
14,657
3,548
-
3,548
400
13,700
-
13,700
2,225
30,544
-
30,544
-
5,127
-
5,127
-
1,300
-
1,300
600
-
-
-
6,249
-
-
-
4,424
27,930
-
27,930
4,684
227,599
-
227,599
182,556
62,812
-
62,812
(20,802)