BHATI DHAL HAFIZIYA NOORANIA TRUST Charity Registration Number: 1203888 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 REPORTING ACCOUNTANTS: AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E14SA TEL". 020 779C> 6111 Page 10112 BHATI DHAL HAFSZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2024 CONTENTS Pages Information ol finanaal Statements Report of the EXeCut￿ve Cornmittee Slalement of respOn￿bill￿eS of the Committee.. Independent Ex8rninefs Report InC￿e and Expenditure Accounts Statement ol Assets and Liabilities 10 Notes to the Awxjunts 11-12 Page 2 of 12 BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2024 ADDRESS 511 Mile End Road London E3 3PA INDEPENDENT EXAMINER AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E14SA TEL.. 020 7790 8111 Charity's Trustee5= Ruhul Aom- Chair Md Mizanur Rahman Shah Alom Page 3 of 12 BHATI DHAL HAFIZIYA NOORANIA TRUST REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDEO 30JUNE 2024 The Iruslees presenl their report and financial State￿entS for the year ended 30 June 2024. The Trustees liave adopled the provisions of tlie Staletnent of Recommended Practice (SORP) A¢counting and Reporting by Charities issued in 2005 in preparing the annual report and financial 5tatemenls of the Charity. Legal Status: Charity.. Registered with the Charity Commission, Charity Number.. 1203888 Objects, Prineipal Activities and Organisation of the Charity The Charity's object is th¢ relief of povety and sickness in Bangladesh, in parlicular but not ex¢lisively by the making of grants, items and services to individuals in need. Organisation: A Management Committee. the rnernbers ol which arè the trustees Manages the affairs of the charity Thè Management Committee manages the business of th8 thaiity in¢luding the paying of all expenses Trustees: Trustees, who are all members of the executive committee. and who served during Ihe year are set out on page 3. Th¢ trustees are elected at the Annual General Meeting, for membership of the Executive Committee and serve until the end of the next Annual General Meeting, where they can stand for Te4 election as members of the new Executive Committee. Trustees responsibilities in relation to the financial statements The eommittee or I ruslees are required by charity's law (o prepare financial statements for each financial year which give a true and fair view of the financial activities of the ¢harily and of its financial position at Ihe end of that year. In preparing those financial sthtetnents ihe Trustees are reqll1r￿ to.. Trustees are responsiNe for preparing the Trustee5 Annual Rtrport and thé Financial Staternenls in accordance with applicable law and regulations and Utited Kingdom Accounting Stsn¢Yards (United Kingdom Generally Accep¢ed Accounting Practicel_ The law applicable to chaiities in England and Walès requires the Trustees to prepare Finanaal Statement5 for ead) financial yeai wh'ch give a true aniy fa￿r view ol the slate ol affairs ol the charity and of the ming resour￿$ and application ol resources of the charity for that period. In preparing Ihese Financial Statements, the Trustee5 ale required to: Select suitaNe accounb'ng policies and then appty them consistenNy." Obsetve the rnethods and principles in the Charities SORP., Makèjudgements and accounting estimates that are reasonable and prudent.. Prepare the Financial Slaternents on the going wncern basis unless it is inappropriate to presume Ihal the charlty ￿11 continue in operation Page4of12 BHATI DHAL HAFIZIYA NOORANIA TRUST REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 JUNE 2024 The Trustees are responsible loi keeping proper accounting records that disclose vith reasonable accuiacy al any titne the fin3ncial position ol the chanty and enable them lo ensure that the Financial Statements comply with the Charities Aci 2011. The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible lor Safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention arKI deleclion ol fraud and other irregulari*es VOLUNTEERS: The Trustees wish to record their appreciat￿n on behalf ol the Charity and wmmunity fcy the volunteers who. assist in the srnooth running olthe Charity and are critical in helping to keeps the running costs down RISK REVIEW.. The TftJ5tees have conducted their own review ol the rnaior risk5 to whrh the Charity is exposed and steps have been initiated to minimise the identified nsks. All functions of the Charity are subjected to periodic review resutting in a process of ongoing improvernent. All staff and volunleefs are trained and have all the required ststutory and regulatory dearance5 required. SERIOUS INCIOENTS AND EXCEPTIONS: The Trustees are pleased to note, that there weie no incidents which gave rise to the need for the Trustees to I￿ge a Serious Inudenl Report wth the Chaiity Commission. Furthermo￿, there were no Exceptions recorded and which gave rise lo the need for the Tnjstees to record on the Charity's EX￿pIlOns. Register. RELATED PARTY TRANSACTIONS.. Dun￿ the year Ihe Chaityw8$ under Ihe conirol ofTru5tees and Managemènt Comrnittee member5 as li%led 8bDVe. This report. which has been prepared in accordance with the special provisions of Part 15 of the Cofflpaniss Act 2006 applicable lo small companies. No rnembers of the management comrnittee ￿ceiVed ary remuneration during the year. No trustee or other person related to the charity had any personal inierest in any contract or transaction entered inlts by the tharity during Ihe year. Reserve Policy It is th& policy of the ¢hawty that unresliicted funds. whKh have not been designated lor a spe¢ific use. should be maintained at a level equivalent to its expenditure. The Trustees consider that re5eNes at this level wll ensure Ihat. in the event of a significant drop in funding. They will be able to continue the chariV5 current activities while consideratSon is given to ways in which addit'onal fun(Js may be raised. The Centre will actively work to achieve Ihis level of reseNes. INDEPENDENT EXAMINER According to the Provisions of Ihe Charities Act 2008 and updated 2011, the Comrnittee has agreed that and audit is not required for this fir)ancial year. However due lo provisions of the same act an independent examiner is required and AM Accountancy Servi￿5 appointed as exteinal Acc(xJntant or Independent Exarniner. Page 5 0112 Transaction and financial position The Stalernenl of Finanaal Acts'vilies shows net surplus lor the year of £515 and our ac¢urnulaled hJniJs s￿Trd at £515 in total. AM Accountancy Services carried out an independent examin8tDn of the accounts induded in the itrport. This report. whth has been ￿epared in accordance with the Statement ol Recommended Practice (SORPI Accounting and RepoFting by Charities issued in 2005. Approved by the trustees and slgned on its behalf by This report was approved by the Executive Committee on and signed on their b8hall. Shah Alom (Ttusteel Dale.. Page 6 0112 Accountants, Rèport To the Trustees of BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2024 We report on the accounts lor the year ended 30 Junè 2024 sel out on pages 8 to 12 which have been prepared under the hi51oTrr31 cost convention and the accounting policies set out in note 1 to the finanaal statements. Respeetive Responsibilities of Trustees and Aceountants As described on page 5 the trustees ale responsible for ihe preparation of ihe fillancial statements, and ihey consider that Ihe trust is exempi frotn an audit. It is our responsibility to carry out procedur¢s designed w enable us to report our opinion to you. Basi5 ofopinion We conduGted our work in accordance with the Stalernent of Standards lor Reporting Accounlanls, and so our procedures consisted of cornparin9 the 8ccounls the accounting records kept by the charity, and making such limited enquiries of the trustees and officers as we considered necessary lor the purpose of this ￿pOrt. These procedures Pfovide only the assurance expressed in our opIn￿. Opinio In oui opillion.. lal The accounts 8re in agreemani with the accounling records kept by the charity under Ihe requirements of the Statement ol Recommended Practice- Accounting and Reporting by Charities.. Ibl H8ving regard Lwly to, and on the basis of. (he information contained in Ihose accounts." 111 The accounts have been drawn up in a mannèr ￿&Stent with the accountin9 requirernenls sperified the Slatemenl ol Recommended PraCti￿- Accountsng and Reporting by Charities. and (21 The charity Satisfied the eondilions for the exemption from an audit ol the accounts for the year specified in the Charities Act. 131 This unaijdited Account we have prepared in accordance with the fjgure, infottHalion and explanation we have received from the management ol the current committee. iwLf AM ACCOUNTANCY S 43 BEN JONSON ROAD LONDON EI 4SA RVICES AM ACCOUNTAh'CY SERVICES 4J B&N JQNSQ)N IICIA LONDON LI 4SA TEL.. O?0 ?790 6111 FAX.. O?0 7790 80J3 Dale.. Page7of12 BHATI DHAL HAFIZIYA NOORANIA TRUST Statement of Financial Activities {In¢ome & Expen$e Ststementl FOR THE YEAR ENDED 30 JUNE 2024 2024 Total Notes un￿striCted Reslricled Incoming Resources Voluntary income.. HMRC GiftAid All Other General Donations 1,050 1,050 Total Incornin Resources 1.050 1.050 Rèsources Expended D1￿cl Charitable ExpenditLFre Overseas proiecls Printing. Posiage. Stationery & Advertisement Telephone, fax and photocopies Rent. Rates and Servi￿ charges IT I Website Books and Materi3ls Refreshments Cleaning Wages and Volunteer expenses Events and activities IProie¢t Costs) Direct charrtable ex 45 45 90 nditure 135 135 Management & Admlnistration Expense$: Accountancy Travel and prO[T￿tIon Bank charges Insuran Equipment expenses Motor expenses Depreciation Sundry airs ement & AiJrninistrab"on Ex 400 400 Mana en5es". 400 Totsl Resources Ex ended 535 535 Net Incomlng Resources I Irosource$ expenfledl 515 515 Net Movement funds for the p8rl*)d.' 515 515 Total Funds Brought foThY8rd Balance at 30 June 2024 515 515 Page 8 of 12 BHATI DHAL HAFIZIYA NOORANIA TRUST Summary Income and Expenditure Account FOR THE YEAR ENDED 30 JUNE 2024 2024 Notes Income Total expenditure Net Surplus (Deficill for the finanaal year 1,050 535 515 There weie no recognised gains other than those included in ihe Income and ExpondituFe Ac¢ount lor rrent year Page9of12 BHATI DHAL HAFIZIYA NOORANIA TRUST Staternent of Assets & Liabilities l Balance Sheet) As at 31 June 2024 2024 NOTE Current Assets Cash at Bank & In Hand 915 915 Currenl Liabilities Amounl fallin9 due lo one year Accruals 400 NET CURRENT ASSETS I {LfABILITIESI 515 TOTAL ASSETS LESS CURRENT LIABILITIES 515 FUNDS= Brought Forward ExoessllDeficitl of in￿)[ne over expenditure 515 Total Funds 515 The fiTrancial statements were approved by the Exe¢ub"ve Committee and signed on their behalfr. Shah Alom (Trusteel The Noles on page5 10 10 12 form part of the financial staternent5. Page 100112 BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2024 NOTES TO THE ACCOUNTS 1. ACCOUNTING POLICIES a. Basis of AccountTrng Basis of accounting The Finaricial Slalements have been prepared under the historical cosl convenfy"on, as modified by Ihe revaluation of certain fixed assets and investments measured at fflarkel value. The Financlal Statements have been prepared in accordance wrth the F¢nancial Reporting Standard lor Smaller Entities (effective January 20151. and the requirements of Accounting and Reporting by Ch8rities.' Statement ol Recomtnended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reports"ng Siandard for Srnaller Entilies leffective January 20151 ISORP 20151. b. Grants Revenue grants are crediled lo the Income and Expendilure awunl on 8 receivable basis. c. Donalions Donation are recorded on a re￿ipt basis. d. Incoming Resource$ Vomjntary Income and donab.ons ale included in incoming resources when they are receivable, except when the donors specify that they rnust be used in future accounting periods or donots, conditions have not been fulfilled, then the Income is deferred. The income from fundraising ventures 15 shown gross, with the associated costs induded In fundraisng costs. e. Resoureès Expended Resources expended are induded in Ihe Statement ol Financial AclivFties on accruals basis. indusive ol any VAT that cannot be recovered. Expendrture th81 is directty attributable to 5peofic activities has been included ill these cost Categories. Where cosis are attributable to more than one activity. they have been appJrtioned actOS5 the c05t categories on a basis con515lenl w+th the use ol those resources. l. Going concern Basls The financial staternenls have been prepared on the 90ing concem basis. as in the opinion of the trustees, the￿ are no 15sues arising which would suggest any other basis as being more appropriate. g. Administration Cost5 Administration expenditure includes all expenditure not direclty related to the charrtable acbvity. h. Taxation As a ch8rity, they are exempt from tax on income and gains falling within section 505 of Ihe Taxes Act 1988 or s256 of the Taxation ol Chargeable Gains Act 1992 to the exlent that these are applied lo it5 charilable objects. No iaK charges have arisen in the Charity. l. Depreeiation.. Depreciation Is calcu131ed so as lo wnte off tte cost ol an as5el. le5S 1ts estimated residual value, over the uselul economic life of that asset as follows.. Fixiure, Fitting and EquipmenL 15 % on Reducing B818nTr method Page 11 of 12 BHATI DHAL HAFIZIYA NOORANIA TRUST FOR THE YEAR ENDED 30 JUNE 2024 NOTES TO THE ACCOUNTS Nèt Surplus ol the Financial Year The excess of expenditure ovei income is stated after charging.. 2024 Accountant5, rem(Jneration Depreciation 400 CredÉtors and Acruals Accountancy 4LX) 4(X) Fundslcapital 2024 Balance at 06 Juty2023 Excessl Ioeficrtl ot Incorne over Expenditure durin9 the year 515 Balan¢e at 30 Junè 2024 515 Page 12of 12