2023-03-31-accounts

The Charity Registration Number is :- 0292948

Al-Huda Cultural Centre and Mosque

Report and Accounts

31 March 2023

Al-Huda Cultural Centre and Mosque

Report and accounts for the year ended 31 March 2023

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		5
Independent Examiner's Report		6
Funds Statements:-
Statement of Financial Activities		8
Statement of Financial Activities - Prior Year statement		9
Movements in funds		10
Income and Expenditure account		11
Summary of funds		11
Balance sheet		12
Cash flow statement		13
Notes to the accounts		14

Al-Huda Cultural Centre and Mosque

Trustees' Annual Report for the year ended 31 March 2023

The Trustees present their Report and Accounts for the year ended 31 March 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Al-Huda Cultural Centre and Mosque

The charity is also known by its operating name, Al-Huda Cultural Centre & Mosque

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 0292948

Legal structure of the charity

The governing document of the charity is the Trust Deed establishing the charity.

The Governing Document is dated 11 October 1985

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

91 Mile End Road London E1 4UJ

The Trustees in office on the date the report was approved were:-

Mr Abdi Hassan (Trustee), Mr Mohamed Ali Dirshe (Trustee), Mohamed-Amin Sheikh Bashir (Trustee), Mr Abokor Ahmed Saleban (Trustee), Mr Yasin Jama Ali (Trustee), Mr Barre Ibrahim Adan (Trustee), Mr Hussain Mohamed (Trustee), Mr Abdi Bille (Trustee), Mr Muse Yusuf Nur (Trustee), Mr Mohamed Abdi Aziz Ali (Trustee), Mr Yusuf Osman Mire (Trustee), Mr Musse Farah Abdi (Trustee), Mr Faisal Ali (Trustee), Mr Farhan Ahmed (Trustee), Mr Abduljibar Ahmed Nur (Trustee), Mr Abdi-Rashiid Mohamed (Trustee), and Mr Ali Mohamed Ahmed (Trustee).

The following persons served as Trustees during the year ended 31 March 2023 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

All the trustees are also members of the charity.

1

Al-Huda Cultural Centre and Mosque

Trustees' Annual Report for the year ended 31 March 2023

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

a) Promote the benefit of the inhabitants of greater London and in particular those of Somali ethnic origin in such ways as are charitable.

b) To advance the education of members of the Somali community by providing language, history art and Somali’s culture classes.

c) Relieve the poverty among the members of the Somali community in greater London.

• d) Assist the vulnerable members of the Somali community who are in need, such as sick, disabled and elders.

• e) Advance the Islamic religion to be understood in its context.

f) Assist the Somali to access to the available facilities, including regeneration and leisure time occupation.

The main activities undertaken in relation to those purposes during the year.

We have encouraged our community to raise money for good causes for those in desperate need of basis human necessities such as food/food and medicine for areas affected around the world and especially those affected by war and severe natural disasters.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

1. Home work club and Mother tongue,

2. ESOL Classes,

3. Educational & Cultural Workshops,

4. Advice, Advocacy & Information on immigration, housing, benefits, hospitals, support letters, and signing documents,

5. Family affairs such as marriage, mediation, counselling and guidance, domestic violence, support,

6. Women’s program in which they manage their affairs, by engaging in the activities and support held at cultural centre,

7. Substance misuse advice and guidance,

8. Elderly program such as advice and support; and

9. Self-help youth work and advice,

10. Islamic propagation: such as study circles, Islamic weekend School,

11. Treating the sick people with holy Quran especially those who have incurable diseases,

12. Five time a day, Friday, Ramadan prayer facilities,

13. Ramadan (evening meal) program; and

14. Socialising and encouraging users to participate the organisation activities and decision making processes.

2

Al-Huda Cultural Centre and Mosque

Trustees' Annual Report for the year ended 31 March 2023

The main achievements and performance of the charity during the year.

The Al-Huda cultural Centre and Mosque has been providing services to the local community in East London for over 17 years. We are currently under development in order to facilitate for the high volume of our service users. We closed the building in May 2016 in order to start the demolition.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

We secured relocation space for the organisation in order to continue our commitment to provide service to the service users such as advice and guidance, mediation daily prayer spaces (seven days a week) , and Friday, Taraweeh and Eid prayer hall. We also secured funding.

At this stage, the Al -Huda involved well with the community and we established three subcommittees in order to engage our service users. These committees are fundraising committee, technical committee and publicity and marketing committee.

The degree to which the achievements and performance during the year have benefited wider society.

The charity benefits the wider society by enhancing facilities at madressah and masjid.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

At the annual general meeting all the trustees shall retire from office and at every subsequent annual general meeting one-third of the trustees who are subject to retirement by rotation or, if their number is not three or a multiple of three, the number nearest to one third shall retire from office; but, if there is only one trustee who is subject to retirement by rotation, he/she shall retire.

As set out in the Constitution the chair of the trustees is nominated by Al Huda, One new trustee is elected annually by the members of the charitable company attending the Annual General Meeting and another one to be co-opted.

Financial review

The charity's financial position at the end of the year ended 31 March 2023

The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

	2023	2022
	£	£
Net income	461,214	930,673

3

Al-Huda Cultural Centre and Mosque

Trustees' Annual Report for the year ended 31 March 2023

Total Funds Unrestricted Revenue Funds available for the general purposes of the charity	3,319,812 3,319,812	2,858,598 2,858,598

Financial review of the position at the reporting date, 31 March 2023 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Policies on reserves.

ACCM policy is to maintain an appropriate level of capital reserves designed to secure the long term sustainability of the organisation and enable it to meet its financial obligations as and when they fall due without prejudicing the ability of ACCM to raise funding and commit expenditure to its objectives.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Employment of disabled persons

N/A

Third party indemnity provisions

N/A

Independent Accountant

Imran Asif FCCA

Member of Chartered Certified Accountants

Unit 301 Lock Studios 7 Corsican Square London E3 3YD

4

Al-Huda Cultural Centre and Mosque

Trustees' Annual Report for the year ended 31 March 2023

Statement of Trustees's Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of

• recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 18 September 2023.

Abokor Ahmed (Oct 3, 2023, 2:42pm)

Mr Abokor Ahmed Saleban Trustee

5

Al-Huda Cultural Centre and Mosque

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2023

I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 24 for the year ended 31 March 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15.

Respective responsibilities of the Trustees and the Independent Examiner

As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

6

Al-Huda Cultural Centre and Mosque

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Imran Asif FCCA - Independent Examiner

Chartered Certified Accountants

Unit 301 Lock Studios 7 Corsican Square London E3 3YD

This report was signed on 18 September 2023

7

Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2023

Statement of Financial Activities for the year ended 31 March 2023

Income & Endowments from: Donations & Legacies A1 Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Net income after transfers A-B-C Other recognised gains/(losses) Extraordinary items D3 Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds	Current year Unrestricted Funds 2023 £ 509,946 47,901 47,901 462,045 462,045 (831) 461,214 2,858,598 3,319,812	Current year Restricted Funds 2023 £ - - - - - - - - -	Current year Total Funds 2023 £ 509,946 47,901 47,901 462,045 462,045 (831) 461,214 2,858,598 3,319,812

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 14 to 24 form an integral part of these accounts.

8

Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2023

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Other trading activities A3 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Tax on surplus on ordinary activiti B3 Total expenditure B B4 Net income for the year Transfers between funds C Net income after transfers Other recognised gains/(losses) D1 D2 D3 D3 Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net gains on revaluation of fixed assets Net gains on investments Extraordinary items SORP Ref Net actuarial gains on defined pension benefit schemes Costs of fundamental reorganisation or restructuring Net movement in funds	Prior Year Unrestricted Funds 2022 £ 288,666 - - - - 288,666 - 42,969 - - 42,969 - 245,697 (1,676) 244,021 - - - - - 244,021 1,929,601 2,173,622	Prior Year Restricted Funds 2022 £ - - - - - - - - - - - - - - - - - - - - - - -	Prior Year Total Funds 2022 £ 972,617 - - - - 972,617 - 41,944 - - 41,944 - 930,673 1,676 932,349 - - - - - 932,349 1,929,601 2,861,950

All activities derive from continuing operations

9

Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2023

Statement of Total Recognised Gains and Losses for the year ended 31 March 2023

Surplus for the year :- Net excess of income over expenditure from operations before tax	2023 £ 462,045
Income from operations before tax in the Statement of Financial Activites Extraordinary items	462,045 (831)
Surplus as shown in the Income and Expenditure account	461,214
Net Movement in funds before taxation	461,214
Funds generated in the year as shown on Statement of Financial Activitie 461,214
The notes attached on pages 14 to 24 form an integral part of these accounts. 2023 £ Funds generated in the year as detailed in the SOFA 461,214 Resources applied on functional fixed assets (316,710) Al-Huda Cultural Centre and Mosque - Resources applied in the year ended 31 March 2023 towards fixed assets for Charity use:-
Net resources available to fund charitable activities	144,504

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 14 to 24 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 March 2023

Revenue accumulated funds

Accumulated funds brought forward (From)/To unrestricted revenue funds Closing revenue funds Summary of funds Revenue accumulated funds Recognised gains and losses before transfers Exceptional items	Unrestricted Funds 2023 £ 2,858,598 462,045 3,320,643 - (831) 3,319,812 Unrestricted and Designated funds 2023 £ 3,319,812	Restricted Funds 2023 £ - - - - - - Restricted Funds 2023 £ -	Total Funds 2023 £ 2,858,598 462,045 3,320,643 - (831) 3,319,812 Total Funds 2023 £ 3,319,812

The notes attached on pages 14 to 24 form an integral part of these accounts.

10

Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2023

Al-Huda Cultural Centre and Mosque

Income and Expenditure Account for the year ended 31 March 2023 as required by the Companies Act 2006

Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Extraordinary items Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Net income before tax in the financial year Investment income Net income after tax in the financial year

2023 £ 509,946 509,946 509,946 45,801 2,100 - 47,901 831 461,214 - 461,214 461,214

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 14 to 24 form an integral part of these accounts.

11

Al-Huda Cultural Centre and Mosque - Balance Sheet as at 31 March 2023

		SORP
	Note	Ref		2023		2022
				£		£
Fixed assets		A
Tangible assets	7	A2		2,756,840		2,440,130
Current assets		B
Debtors	8	B2	9,500		9,500
Cash at bank and in hand		B4	697,312		557,068
Total current assets			706,812		566,568
Creditors: amounts falling due within one
year	10	C1	(2,840)		(2,100)
Net current assets				703,972		564,468
Total assets less current liabilities				3,460,812		3,004,598
Creditors: amounts falling due after more
than one year	11	C2		(141,000)		(146,000)
The total net assets of the charity				3,319,812		2,858,598
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds	17	D3		3,319,812		2,858,598
Designated Funds
Total charity funds				3,319,812		2,858,598

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.

TheThe Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Abokor Ahmed (Oct 3, 2023, 2:42pm)

Mr Abokor Ahmed Saleban

Trustee

Approved by the board of trustees on 18 September 2023

The notes attached on pages 14 to 24 form an integral part of these accounts.

12

Al-Huda Cultural Centre and Mosque

Cash Flow Statement for the year ended 31 March 2023

2023 £ Cash flows from operating activities Net cash provided by operating activities as shown below A 456,954 Cash flows from investing activities Purchase of property, plant and equipment (316,710) Cash flows from financing activities Net cash provided by financing activities C - Overall cash provided by /(used in )all activities 140,244 Cash movements Change in cash and cash equivalents from activities in the year ended 31 March 2023 140,244 Cash and cash equivalents at 1 April 2022 557,068 Change in cash and cash equivalents due to exchange rate movements - 697,312 Al-Huda Cultural Centre and Mosque Cash Flow Statement for the year ended 31 March 2023 - Continued Net income as shown in the Statement of Financial Activities 462,045 Adjustments for :- Write downs of investments - Net losses on investment assets - Other gains and losses (831) Decrease in creditors, excluding loans (4,260) Net cash provided by operating activities A 456,954 Analysis of cash and cash equivalents 2023 £ Cash in hand at for the year ended 31 March 2023 697,312 Notice deposits - (less than 3 months) - Total cash and cash equivalents 697,312 Cash at bank and in hand less overdrafts at 31 March A+B+C Reconciliation of net income to net cash flow from operating activities

2022 £ 930,673 (1,309,527) - (378,854) (378,854) 557,068 - 178,214 930,673 - - - - 930,673 2022 £ 557,068 - 557,068

13

Al-Huda Cultural Centre and Mosque

Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Policies relating to categories of income and income recognition.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques used in apportioning costs - give details

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

14

Al-Huda Cultural Centre and Mosque

Notes to the Accounts for the year ended 31 March 2023 3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Extraordinary items - analysed by fund Unrestricted funds Total extraordinary items	831	2023 £ 831 831	2022 £ - -

Enter a narrative explaining the exceptional items as required by 4.14 and 4.15 and 4.16 to 4.18. This will not autohide, as text is required by the SORP

5 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Trustees' Remuneration as detailed in note 0 Total salaries, wages and related costs	2023 £ 25,450 - 25,450	2022 £ 20,150 - 20,150

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

6 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

7 Tangible fixed assets

Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022	Land and Buildings £ 2,440,130 316,710 2,756,840 - 2,756,840 2,440,130	Plant & Machinery £ - - - - - -	Motor Vehicles £ - - - - - -	Total £ 2,440,130 316,710 2,756,840 - 2,756,840 2,440,130

15

Al-Huda Cultural Centre and Mosque

Notes to the Accounts for the year ended 31 March 2023

8 Debtors Prepayments and accrued income 9 Debtors due after one year Other debtors 10 Creditors: amounts falling due within one year Accruals Other creditors 11 Creditors: amounts falling due after one year Other creditors 12 Loans to trustees included in debtors N/A	2023 £ 1,500 1,500 2023 £ 8,000 8,000 2023 £ 2,100 740 2,840 2023 £ 141,000 141,000	2022 £ 1,500 1,500 2022 £ 8,000 8,000 2022 £ 2,100 - 2,100 2022 £ 146,000 146,000

13 Guarantees made by the charity on behalf of trustees

N/A

14 Income and Expenditure account summary At 1 April 2022 Transfers out for the year At 1 April 2022 Surplus after tax for the year At 31 March 2023	2023 £ 2,858,598 - 2,858,598 461,214 3,319,812	2022 £ 1,929,601 (1,676) 1,927,925 930,673 2,858,598

15 No related party transactions

During the year, an amount of £6,000 (inclusive of a pre-payment of £1,500) was made to Ocean Somali Community Association (Charity No. 1115114) Mr Fasial Ali is trustee of. This payment was made to hire the premises in order to meet the charitable objectives.

16

Al-Huda Cultural Centre and Mosque

Notes to the Accounts for the year ended 31 March 2023

16 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2023 Tangible Fixed Assets Investments at valuation:- Current Assets Current Liabilities Long Term Liabilities At 1 April 2022 Tangible Fixed Assets Investments at valuation:- Current Assets Current Liabilities Long Term Liabilities	Unrestricted funds £ 2,756,840 706,812 (2,840) (141,000) 3,319,812 Unrestricted funds £ 2,440,130 566,568 (2,100) (146,000) 2,858,598	Designated funds £ - - - - - Designated funds £ - - - - -	Restricted funds £ - - - - - Restricted funds £ - - - - -	Total Funds £ 2,756,840 706,812 (2,840) (141,000) 3,319,812 Total Funds £ 2,440,130 566,568 (2,100) (146,000) 2,858,598

17 Change in total funds over the year as shown in Note 16 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds	£ 2,858,598 2,858,598 2,858,598 Funds brought forward from 2022	See Note 18 £ 461,214 461,214 461,214 Movement in funds in 2023	£ - - - Transfers between funds in 2023	£ 3,319,812 3,319,812 3,319,812 Funds carried forward to 2024

18 Analysis of movements in funds over the year as shown in Note 17

Unrestricted and designated funds:- Unrestricted Revenue Funds	Income 2023 £ 509,946 509,946	Expenditure 2023 £ (47,901) (47,901)	Other Gains & Losses 2023 £ (831) (831)	Movement in funds 2023 £ 461,214 461,214

17

Al-Huda Cultural Centre and Mosque

Notes to the Accounts for the year ended 31 March 2023

19 The purposes for which the funds as detailed in note 17 are held by the charity are:-

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Unrestricted Revaluation Reserve This fund represents the unrestricted surplus arising on the revaluation of the charity's assets. N/A Designated Revenue Funds The purpose of these funds is described under the accounting policy Designated Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. Restricted funds:- The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of Restricted Revaluation Reserve the charity's assets.

20 Ultimate controlling party

The charity is under the control of its legal members.

18

Al-Huda Cultural Centre and Mosque

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

21 Donations and Legacies Donations and gifts from individuals Small donations individually less than £1000 Aisha Ahmed Yasin Y O Mire Adnan Ali YA Adnan Total donations and gifts from individuals Osman Ismail A M Jama A Noor Hassan Suuley Ed Ashaadibi S Mahmed A Roobel Ismail Jirr A Mohamed Jama Ali Abdi Jamae Dubed MY Farah M Diriye Amina Egal E Qalib AA Yusuf Abdullah MI Duleh F Jama A Nur Hassan Kassim Zaki Adan Shukri Mohamed MFN Yusuf S Yusuf Jama Ali MS Farah Mehmud Patel Faisa Mohamud A Geelah A Rooble M Nayum

Current year Current year Current year Prior Year Unrestricted Funds Restricted Funds Total Funds Total Funds 2023 2023 2023 2022 £ £ £ £ 344,742 - 344,742 341,959 1,100 - 1,100 - 2,500 - 2,500 - 1,000 - 1,000 - 7,320 - 7,320 - 4,000 - 4,000 - 11,000 - 11,000 - 1,050 - 1,050 - 3,050 - 3,050 - 4,000 - 4,000 - - - - 5,000 - - - 100,000 - - - 29,368 - - - 15,670 - - - 11,112 - - - 19,288 - - - 10,801 - - - 10,371 - - - 20,000 - - - 7,500 - - - 3,000 - - - 6,637 - - - 2,000 - - - 1,905 - - - 2,500 - - - 1,341 - - - 2,000 - - - 1,000 - - - 1,000 - - - 1,000 - - - 1,000 - - - 1,000 1,000 - 1,000 1,000 - - - 1,000 - - - 1,000 - - - 1,000 1,000 - 1,000 - 381,762 - 381,762 599,452

Revenue grants from government and public bodies

19

Al-Huda Cultural Centre and Mosque

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

- 8,006 8,006 Revenue grants and donations from non public bodies 2,000 - - - - - - - - - 108,000 1,750 1,000 4,406 1,000 1,022 1,000 120,178 Total Donations and Legacies A1 509,946 Total public sector revenue grants Embassy of Kuwait HMRC JRS Grant Dignity Direct Total private sector revenue grants Nasiye Café Ltd Milords Int Ltd Bombay Fashion Metro Home Care Globe Youth City Car MMQB Ltd ThamesCare Coffee Afrika Care Solution Slough Hidaya East End Computers Hidaya Centre LEC Education LMS The Link Wholesale	- - - - - - - - - - - - - - - - - - - - - -	- 8,006 8,006 2,000 - - - - - - - - - 108,000 1,750 - - - - - 111,750 501,518	7,220 156,445 163,665 101,000 36,000 44,000 18,000 4,500 2,000 1,000 1,000 1,000 1,000 - - - - - - - 209,500 972,617

22 Expenditure on charitable activities - Direct spending

Total direct spending B2a Gross wages and salaries - charitable activities	Current year Unrestricted Funds 2023 £ 25,450 25,450	Current year Restricted Funds 2023 £ - -	Current year Total Funds 2023 £ 25,450 25,450	Prior Year Total Funds 2022 £ 20,150 20,150

20

Al-Huda Cultural Centre and Mosque

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

23 Expenditure on charitable activities- Grant funding of activities

Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2023 2023 2023 £ £ £ 1,787 - 1,787 Total grantmaking costs B2c 1,787 - 1,787 Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2023 2023 2023 £ £ £ Al Furqan 1,787 - 1,787 1,787 - 1,787 24 Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2023 2023 2023 £ £ £ Volunteer costs - - - Premises Expenses 7,500 - 7,500 - - - - - - Administrative overheads 1,112 - 1,112 58 - 58 - - - Professional fees paid to advisors other than the auditor or examiner 900 - 900 3,618 - 3,618 Financial costs 5,376 - 5,376 Support costs before reallocation 18,564 - 18,564 Total support costs 18,564 - 18,564 The basis of allocation of costs between activities is described under accounting policies Accountancy fees other than examination or audit fees Room Hire & Relevant Cost Telephone, fax and internet Advertising and marketing Sundry expenses Other legal and professional Bank charges Grants made to organisations Breakdown of Grants made to organisations Travel and subsistence - volunteers Support costs for charitable activities Property insurance Premises repairs, renewals and

Prior Year Total Funds 2022 £ - - Prior Year Total Funds 2022 £ - - Prior Year Total Funds 2022 £ 945 6,000 1,125 4,005 962 - 85 1,080 2,080 3,412 19,694 19,694

21

Al-Huda Cultural Centre and Mosque

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

25 Other Expenditure - Governance costs

Independent Examiner's fees Reporting Accountant fees Total Governance costs 26 Total Charitable expenditure Total direct spending B2a Total grantmaking costs B2c Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Current year Unrestricted Funds 2023 £ 1,200 900 2,100 Current year Unrestricted Funds 2023 £ 25,450 1,787 18,564 2,100 47,901	Current year Restricted Funds 2023 £ - - - Current year Restricted Funds 2023 £ - - - - -	Current year Total Funds 2023 £ 1,200 900 2,100 Current year Total Funds 2023 £ 25,450 1,787 18,564 2,100 47,901	Prior Year Total Funds 2022 £ 1,200 900 2,100 Prior Year Total Funds 2022 £ 20,150 - 19,694 2,100 41,944

22

Al-Huda Cultural Centre and Mosque

Activity analysis of Income and expenditure for the for the year ended 31 March 2023

This analysis is classsified by activity and not by conventional nominal descriptions.

27 Analysis of income by activity

Analysis of income by activity
	SOFA ref	2023	2022
		£	£
Activity
Summary of Total Income, including the items above
Donations & Legacies	A1	509,946	972,617
Categories of income
Income from exchange transactions		509,946	972,617

28 Analysis of charitable expenditure by activity

Charitable activity Direct costs Volunteer costs Premises expenses Administrative overheads Other charitable activities Professional fees Financial costs Activity Total Other charitable activities Total Charitable activity	Direct costs 2023 £ 25,450 - - - 25,450 Direct costs 2023 £ - - -	Support costs 2023 £ - - 7,500 1,170 8,670 Support costs 2023 £ 4,518 5,376 9,894	Grant funding of activities 2023 £ - - - - - Grant funding of activities 2023 £ - - -	Total 2023 £ 25,450 - 7,500 1,170 34,120 Total 2023 £ 4,518 5,376 9,894	Total 2022 £ 20,150 2,860 10,154 1,075 34,239 Total 2022 £ 4,204 3,026 7,230

23

Al-Huda Cultural Centre and Mosque

Activity analysis of Income and expenditure for the for the year ended 31 March 2023

Summary of charitable costs by activity

Total Charitable activity Total Other charitable activities Total charitable expenditure Total Governance costs as detailed in Note 25	Direct costs 2023 £ 25,450 - - 25,450	Support costs 2023 £ 8,670 9,894 2,100 20,664	Grant funding of activities 2023 £ - - - -	Total 2023 £ 34,120 9,894 2,100 46,114	Total 2022 £ 34,239 7,230 2,100 43,569

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 26

Analysis of support and governance costs by charitable activities

Governance Activity Accountancy Fee 2,100 Charitable activity - Other charitable activities - Grand Total 2,100 Summary of grant making by activity Grants to institutions 2023 £ Charitable activity 1,787 1,787	Finance - - 5,376 5,376 Grants to individuals 2023 £ - -	Human Resources - - - - Support costs 2023 £ (1,787) (1,787)	Other Overheads - 8,670 4,518 13,188 Total 2023 £ - -	Total 2,100 8,670 9,894 20,664 Total 2022 £ - -

Fuller details of grants made and related costs, including support costs, are shown in note 23.

29 Analysis of non charitable expenditure by activity

Governance costs Other Expenditure - Governance costs as detailed in Note 25	Governance costs 2023 £ 2,100	Governance costs 2022 £ 2,100

24