Charity number 271730 ISLAMIC UNIVERSAL ASSOCIATION LIMITED Report and Accounts 31 December 2023 ISLAMIC UNIVERSAL ASSOCIATION LIMITED ststement of Financial Activities For Year Ended 30 December 2023 2023 Incoming resources Members, donations Other donations Interest Totsl incoming resource$ 87,411 6,030 136 93,577 Resources expended Travel and Accommodation Salary Depreciation Ublity Maintenance Charges Fuel Office Exp Phone Events Interest Accountancy Total resources expended 12,369 1.303 27,750 1.558 155 394 880 1,(￿9 43,611 870 1,500 91,459 Net incoming I loutgolng} resources f 2,118 Total funds brought forward 535,730 537,848 Islamic Universal Associatlon Balance Sheet December 31, 2023 ASSETS Fixed Assets 432,847 Total Fixed Assets Current Assets Bank and Cash Debtors Barclays Total Assets Current Liabilities Trade Creditors 432,847 114,337.98 547,185 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Long Term Liabilities Provision Total Long Term Liabilities NET ASSETS 29,108 I,ioo.00 30.208 516,977 Equity Shares Net Income Total Equitv 516,978 516,978 ISLAMIC UNIVERSAL ASSOCIATION LIMITED Registered number: 271730 Trustees. Report The Trustees present their report and the financial statements for the year ended 31 December 2023. The Trustees who served during the year and up to the date of this report are set out on page 1. The Trustees checked the receipts, payments, accounting records and bank statements of the Islamic Universal Association Limited. As far as these are concerned I can confirm that these accounts represent an accurate and true record of the Refugee Aid Trust financial situation at the end of that financial year ending 31 December 2016. Structure. governance and management The charity was formed by way of constitution which was adopted on 7 October 2003 and amended on 7 July 2003. There are three trustees. Statement of Trustees, Responsibllities The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and the United Kingdom Generally Accepted Accounting Practice. Law applicable to charities in England and Wales requires the trustees to 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 its financial position at the end of the yeaf. In preparing financial statements giving a true and fair view, the trustees are required to.. select suitable accounting policies and then apply them consistently: make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board on and signed on its behalf Seyed Mohammad Hassan FAGHIHE-MOUSSAVI 04 Seplember 2024 ISLAMIC UNIVERSAL ASSOCIATION LIMITED Independent Examiners. Report Independent Examiners, report to the Tru$tees of ISLAMIC UNIVERSAL ASSOCIATION LIMITED I report on the financial statements of Refugee Aid Trust for the year ended 31 December 2023 which comprise the statement of financial activities. These financial statements have been prepared in accordance with the Financial Reporting Stsndard for Smaller Entities leffeclive January 2007), under the historical Cost Respectiv8 responsibilities of Trustees and Independent Examiner. As the Charity's Trustees you are responsible for the presentstion of the accounts, you consider that the 2udil requirement of section 43121 of the Charities Act 1993 (the Act) does not apply. 11 is my responsibility to siale, on the basis of procedures specified In the General Directions given by the Charity Commissioners under section 4317llbl of the A¢1, whether particular matters have come to my attent10n. Basbs of Independent Examiner's Statement. My examination wa5 carried out In accordance with the General Directions given by the Charities Commissioners. An examination Includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosuTes in the awounls. and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidenTr that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independont Examinèr's Statement. In Connection with my examination, no matters have come lo my atlenlion.. 1. Which gives me reasonable cause to believe that in any material respect the requirements.. A. To keep accounting records in accordants with section 41 of the Act.. and B. To prepare accounts which accord with the accounting recoTds and lo comply with the accounting requirements ol the Act. Have nol been met", or 2 To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Independent Examiner- Ali & Ali Chartered Certifi d Accountants 04 September 2024