Charity registration numbèr 281670
UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Chaimian
Mr Sinan Zorlu
Vl¢e Chairman
Mr B&kir Tèzgel
Tresurers
MrAhmet TeknecA
r Muslafa Nalbanl
Trustèès
Mr M Nalbant
Mr E B Tezgel
Mr S ZOAU
Mr H Camuz
Mr S Ba5tan
MrA Tekneci
rAGuc
Charily number
281670
Secretary
Mr Hakan Camuz
Independent Examlnfyr
KLSA LLP
Chartered Acctsunlants
Kalamu House
11 Coldbalh Square
London
EC1R SHL
Eankers
Barolays Bank PIC
Kingsland Bran¢h
3-5 Kingsland High Street
London
E8 2JT
Princlpal addre$8
117-119 Sloke Newington Road
LorTrdon
N16 8BU

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
CONTENTS
Page
TTUStees' report
Independent examinovs report
Slalemenl of financial activitses
Balance sheet
Notes lo the finan￿al statements
6- 11

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Iruslees present their annual report and financial 8latement8 for the year ended 31 December 2022.
The accotjnts havo been prep8rèd in accordance with the accounting polioies Sel out in note I to the accounts
and comply with the ¢haiily's trust deed, the Charities Act 2011 and 'Aocounling and Reporting by Charities..
Statement of Recommended Practice applicable to chaiitiÉs prèpsring their accounts in accordan￿ with the
Financbal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 las amended for
accounting periods comMen￿ng from l January 20161
Objectives and actlvltl86
The piinoipal object of the Tmsl as doscribed in the Trust Deed is to provide a p18ce to worship 8nd facilities for
education and religious studies for Muslims.11 also endeavours lo help those in nèed.
Financial revlew
The Slalemenl of FinancAal Activities is sel out on page 4 of the financial stalernents in detail.
A subslanlial proportion of thè ine£JmÈ of the charity was by way of donations which amounted lo £88,015. This
year the charty also rwived income from providing funeral setmces which amouF)led lo £103,859.
Rents received of £32,847 during the year comprisès rant received from thè shop at the front of the main building
and from halal bulcheTS. grocers and a restaurant setving halal food in the basement.
The lulor's fees of £27,799 (net of Employer's Nll were paid lo reltqious teachers for tead)Ing the Quran and for
performing other religious actiwties.
The Printing, P051age and Stationery payment of £5.347 is in respect of printing, poslag8s and stalioriary which
include thè prlnling of lirne tables for prnyers.
The RÈpairs & Maintenance payment of £34,323 is in respect of the repaiTS of the building.
It is the policy of the charity that Ltnreslricled fvnds which have not been designale(I for a spo¢lflc use should be
maintained at a lev61 equiv8lenl lo between three and six month's expenditure. The Iiuslees consider that
reserve8 al this level will ensure Ihal, in the evenl of a signific8nl drop in funding, they will be able lo continue Ihe
charity's ¢urTenl activities while Gonsideration is given to ways in whieh additional funds may be raised. This level
of reseryes has been maintained throughoul the year.
The trustees have assessed the major iisks to which the charity is exposed, and ale satisfied that systems arè in
place to mitigate exposura to IhÉ mgjor risks.
Structure. govemance and management
The United Kingdom Turkish IslamicAssocialion Trust is constiluled under a Trust Deed in 1979 and the
registered number of the charity is 281670.
ovement
of
Flxed
The moven78nts in fjx8tl Bssèt& during the yearare set outin nole to lo the finanGial stalem$nts.
Assets
Trustees tralning and recruttment
When appointing new Truslees lo the charity, thÈ Board of Trustees consider the skills, knowledge and
experien￿ of the indiwdual in making the appointinenl.
All Trustées havè been allocaled an area of responsibtlity, whl¢h, wh8ro posslble, is In accordance wlh their
skills and èxpèriénca.

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Rlsk Alanagemen¢
Thfy Iruslees h2Vg 8SS65s8(I th? major rl$ks lo whi¢h thg charity mlghl be &xposed, In particular those related lo
the operation and ffnancès of th8 trust. Ènd are satisliod that the gyslems are in place lo mitigate Ouf exposure to
those risks.
In addition. the Iruslees will consider the guldance for directors of publlc listed cornpanies contained within the
Turnbull Répoil of 1999. Although this is not mandatory for the charlty. it should, as a ptsblic inleresl body. adopt
the guldelines as best practica.
ReseTh&$ pollcy
The trustees alm Is lo maintain reseNes in unrestrlcted fvnds at a level which equates to aPPTOXFmalely
three months of unrest¥i¢ted charitable expenditure. The b81anc& held as unrcstrlcted funds at 31 L)ecembèr
2022 was £1,364.21412021.' £1,387,692).
Thè Iwste¢s' report Was approved by the Board of Truslees.
Mrszorlu
rrustee
Dated.. 31 July 2024

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
I report to the trustees on my examination of the financial slalemenls of Unitéd Kingdom Turkish Islamic
Association (the charilyl for the year &nded 31 December 2022.
Respon$lbllltle$ and basls of report
As Ihe trustees of the Gharily you are responsible for the preparation of the financial slalemenls in aceordancè
itth thè requirements of the Charities Act 2Q11 Ith6 2011 Acll.
I report in respect of my ex8Mlnalion of the charity's financial slalements carried tstjt under section 145 of the
2011 Act. In carrying out my oxaminalion I have followed all the applicable Directions given by the Charity
Commission under section 145{5llb) of th8 2011 Ael.
Basis of Independènt examlnerfs report
My examination was e8rried out in accordan￿ wilh the general Dirg¢tiOllS given by the Charity Commission.
An examination includes a review of the accounting recoids kept by the charity and a comparison of Ihe
accounts presented with those records. 11 also indudes consideration of any unusuAI itÉms or disclosures in
the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures
ndertaken do not provide all the emdence Ihxl would be required in an audit and consequently no opinion Is
given as lo whether the accounts present a'lru8 and fsir Mèw, and the report is limited lo those matters sel out
in the next statement.
Indapandent examlner's statement
I have completed my examination. I confirm that no mallers have come lo my attention In Connection with the
examination giving me cause lo believe that in any material rèspect..
accounting iecoids were not kept in respect of the charity as required by section 130 of the 2011 Act- or
the fin8ncial statements do not ac￿rd with those records., or
the financial statements do not comply with the applic8ble roquirernenls conceming Ihe form and wntenl
of o¢counts sÉt out in the Charilies (Accounts and Reports) Rogulations 2008 other than any requirement
that thé 8ccounls givo a Irue and fair view which is not a rnattei considered as part of an independent
examination.
I have no concems and have come across no othèr matters in conneGtion with the examination Its which
attention should be drawn in this report in ordèr lo ènablè a proper understanding of the financial slalements lo
be rea¢hed.
Harsheel Dodhia FCCA
KLSA LLP
Chartered Accounlanls
Kalamu House
11 Coldbath Square
London
EC1R 5HL
Dated.. 31 July 2024

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted Unre¥trirtsd
funds
funds
2022
2021
Notes
Income from..
Donations and légaciès
Cotnmercial activities
100,522
136,706
75,010
180.085
Total income
237,228
255,095
eiiditurè on:
Charitable acliwlies
260,706
231.866
Nèt lèxpèndlturellincome for the yearl
Net movement In funds
123,4781
23,229
Fund balances at 1 January 2022
t,376,7(15
1.384,463
Fund balances at 31 December 2022
1.353.227
1,387,692
The slalement of Iinancial a¢tivitses includès all gains and losses recogni8ed in the y98r.
The s121èmènt of financial activities includes all gains and losses recognised in the year. All In¢ome and expenditure
derive from ¢onlinuiny a¢tivilies.

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
BALANCE SHEET
ASAT31 DECEMBER 2022
2022
2021
Note
Flxed as50ts
T8nglble asset5
11
1,091.631
1,127,030
Curront asséts
Debtors
Cash 81 bank and In hand
3,248
266,250
11,245
257,954
289.498
269,199
Creditors: amounts falllng due wlthln
one year
13
{7.￿2)
18.537)
Not current asset$
261,596
280.662
Total assets less Currènt Ilabllltl8s
1,353,227
1,387,692
The funds of the charity
Unreglrict8d funds
15
1.353,227
1.387,692
1.353,227
1,387.692
The titi#nclal slalemenls wére approvèd by tho trusleos on 31 July 2024
Mr S Zorlu
Trust¢e

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting pollcies
Charlty Information
United Kingdom Turt(ish Islamie Association is a charity regislered in England and Walès. The charity number
is 281670 and ils, address is 117-119 Stoke Newinglon Road, London, N16 8BU
1.q Accountlng convention
The financial slalements have beÈn prèpared in accordance with th& charity's Igoveining docurnentl, the
Charities Act 2011, FRS 102"The Financial Reporting Slaftdard applicable in the UK and Rèpublio of Ireland
I'FRS 102.1 and the Charities SORP "Aocounling and Reporting by Chaiities= Statement (bf Recommendod
Praclico applicable to charities preparing their accounts in ao¢ordance with the Financial Reporting Standard
applicable in the UK and Rèpublic of Ireland IFRS 1 J21" (effective 1 January 20191. The Gharily is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of thè provisions in the SORP for chÉrit16s not to prepare a Ststemenl of
Cash Flows.
The financial slatemenls are prapared in steiling. which is the fut)ctional currency of the charity. Monetary
amounts in these financial slalèments are rounded lo the nearest £.
Th6 financial sialemènts have been PTep8red under the historical cost convèntion. Imodifitsd to indude the
revaluation of freehold properties and lo include investment properties and certain financial instruments at faif
valuel. Th8 principal accounting policies adopted are set oul below.
1.2 Going concern
Al the lime of approving the flnancial slalemenls, Ihe trustees have a reasonablè èxpectation that the charity
has adequ21é resources lo continue in operational existence for the foreseeable luluie. Thus the trustees
continue lo adopt the going concem basis of accounling in preparing thé financial statomenls.
1.3 Charitable funds
Unrestricted funds are av8i18blÈ for use al the discretion of the Iruslees in furthèr8nce of their ¢haritable
obj&dives.
1.4 Incoming resources
Income is ￿Cognised when the charity is lÈgally entilled lo il after any performance con(Sitions hava been met,
the amounts can be measured reliably. and11 Is probable that income will be re¢eived.
1.5 Resources èxpended
Expenditure is accounlÈd fr)r on an accruals basis and has been classified under headings that aggregate all
cost related to the category. Where c051s cannot be direclly attributed to particular hèadings they have been
allocated to activities on a basis wnsistenl with the use of resources.
4.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. nel of
depreciation and any impairment losses.
Depretiation is recogniscd so as to write off tho ￿st or valuation of asset5 le5S their residual values over their
useful lives on the following bxsès..
Freehold18nd and buildings
Freehold improvements
Fixtures anil fillings
20A slraighl line bAsis
20A slrdighl line basis
10°A reducing balance basis
Tha gain or loss on the dispos81 of an asset Is determined as the difference bètween the sale
proc6eds and the carrying value of the asset, and is recognisèd in the slatemenl of financial aetivities.

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Account4ng poll¢los
Icontlnuedl
All assets costing more than £250 are capilalised al their hlstorical cost.
1.7 Impalrment of fixed a8sets
Al each reporting end dale. the d)arity reviews th& ¢a¥rying amounts of ils langiblo assets lo detérmine
whether there is any indication that those assets have suffered an impairment loss. If any such indicallon
8XiSts, the recoverable amount of thè asset is estimalod in tsrder to determine the extent of thè impairment
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include Cash in hand, deposits held at call with banks. other shDrt-lerm liquid
inv¢$tments with origlnal malurilies of thrée months or less, and bank overdrafts. Bank oveidrafts ere shown
within borrowings in cuironl liabilities.
1.9 Employee bènefits
The cost of any unused holiday entillemenl is récognised in the period in which tho employee's 8ervic8s are
re￿1ve￿.
Tsrminalion benefits are recoglligéd immediately as an expense when the charity is d8monstrably commilled
to terminate the employment of an employee or lo providè t8m)inalion benefits.
.10 Retlrement benefits
P#ym6nts to defined contribution retirèment benefil schemes are tharged as an expense as thèy fall due.
1.11 Fund a¢countlng
Unrestricted funds can b8 used in accordancè with the chaiilable objectives at the discretion of thè trustees.
1.12 Taxation
The charity is exempt from lax on ils charitable actiwties.
Critlcal accoutttlng estimatss and ludgements
In th8 applicalion of the charily's accounting policies, the ITuslees are requlred lo make judgemènts, eslimales
and assumplions about th¢ carrying amount of as5els and liabilitiès that are not readily apparènt from other
sources. The esllmates and assoeAated assumptions are based on historical expeiiencè and other factors that
are considered to be relevant. Aclu81 results may differ from these eslimales.
The estimates and underlying as8umplioris are reviewéd on an ongoing basis. Revisions lo accounting
eslimales are Tecognised in the period in which the estimate is revised wherè the revisioll affects onw that
period, or in the period of Ihe revision and futurè periods where the revision aff6¢ts both CUTrenl 2nd future
periods.
Kay sources of estimation uncertainty
The eslimales and assumptions which have a significant risk of causing a maleiial 8djustmenl lo the ¢arrying
amount of as591s and liabilitiès are as follows.
Useful economic livÈs of tangible assets
Management reviews the useful lives and residual value8 of the tangible assets on a regular basis. Ouring the
financial year, the diredors determined no slgnilicanl changès in the useful lives and residual v81ues.

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
In¢ome from donations and legacles
Unrèstricted
funds
2022
Unrestricted
fund$
2021
Donations and gifts
Grants
Membership fees
88,015
500
12.￿7
51,045
11,995
11,970
I￿,522
75,010
Income from eharitable aGtlvitie$
Unrestrrctèd
funds
2022
Unrestricted
funds
2021
Heading #ac989
Sale of goods
Charitable rental incomè
103,859
32,847
127,585
52,500
136,706
180,085
Expehdlturé on charltable activltles
Charftable
actlvilies
2022
Charitable
activities
2021
Diraet costs
Staff costs
Depreciation and impaimient
Enter ac905 in database
28,282
35.400
124,160
26.448
35.847
136,578
187.842
198,873
Share of support and governan¢o costs Isee note 61
Support
Govemance
72,8e4
32,831
162
260,706
231.866
Analysis by fund
Unrestricted funds
260.706
231.866

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Support costs allockted to actlvltle$
2022
2021
Council lax and ratès
Insurance
Light and he81
Rèpairs and maintenancè
Telephone and inlemet
Food cost
Printing, postage and staliollery
Cleaning
Aceountancy
Sundry expensés
Governan¢0 ¢OSts
2,531
3,516
3,543
17,695
2,462
573
3.460
1,265
135
23,817
34,323
626
2,774
5.348
278
900
2,287
182
162
72,864
32,993
Analysed bètween:
Charit8bl8 activities
72,864
32,993
Net movèm8nt in fund5
2022
2021
The nel movement in funds is slalÈd after chargingl(credilingl'.
Depre¢lalion of owned tangiblè fixed assets
35,400
35,847
Trusteès
None of Ihe tsustees {or any persons aonnected with them) received 8ny remuneration or benefits fFOtn the
¢h8rity during the year.
Employee¥
The average moll1h￿ number of employees during the y$8r ￿ds..
2022
Number
2021
Number
Employment costs
2022
2021
Wages and salaries
Social sècurity costs
Other pension costs
27,799
337
146
28,233
191
24
28,282
26.448

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Employees
IContinued}
There were No employees whose annual rèmuneration was more than £60,000.
Remuneratlon ofkey managèm8nt pernonnel
The remuneration of key management pe¥sonnÈl was as follows.,
10 TaxatÈon
Thé charity is exempl from taxation on ils a¢tivilies because all tts incorne is applied for charilable purposes.
11 Tangible fFxed assets
Freeholdlgn
Fretrhold Flxtures and
artd bvlldlngs Improvements
Total
Gost
At 1 January 2022
1,508.013
60,915
225.356
1,794.284
Al 31 De¢ember 2022
1,508,013
60,915
225,356 1.794,284
Dep￿CIatIOn and Impaimient
At 1 January 2022
Depre￿atIOn charged in the year
477,292
30,160
4,823
1.218
185,138
4,022
667,253
35,400
At 31 December 2022
507,452
6,041
189.160
702,653
Carrying amount
Al 31 Deaember 2022
1.000,561
54,874
36,196 1,091.631
At 31 December 2021
1,030.721
.092
40,217
1.127,030
12 Dehtors
2022
2021
Amounts falling due within onè year:
Trade debtors
Prepaymenls and accrued income
2,941
307
10,988
257
3.248
11,245
13 Creditors- amounts falling duo wlthln one year
2022
2021
Other laxstion and social secuiily
Trade creditors
A¢xruals and deferred income
494
6.808
800
69
7,868
600
7,902
8,537
10-

UNITED KINGDOM TURKISH ISLAMIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
14 Ret1￿ment benefit schemes
2022
2021
Deflned contrlbutlon schemes
Charge lo profil or loss in réspèct of defined contribution schemes
146
24
The tharily opeTates a defined corFtribulion pension schèmè for all qualilyino employees. The assets of the
scheme are held separately from those of the charity in an indèpÉndently administered fund.
15 Unrèstrletèd lunds
The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors antl grantors as lo how they may be used. These include
designated funds which have been sel aside oul of unreslricled funds by IhÈ Irustèès for spècifie purposes.
At 1 January
2022
Incoming
rèsources
Resources
expended
At31
December
2022
General funds
1,376,7Q5
237,228
{260.7061
1.353,227
Prevlous year:
At 1 January
2021
Intomlng
resoureès
Rèsourcos
èxpènded
At31
December
2021
General funds
1,364,463
255,095
(231,866)
1,387.692
WArning.- Balance c/f from prlorperlod does not equal balance b/fin currenl period
1,376.705
16 Related party transactions
There were no dlsclosable related pafiy Iransadions during the year12021- nonè}.