The Charity Registration Number is :- 0292948
Al-Huda Cultural Centre and Mosque
Report and Accounts
31 March 2024
## **Al-Huda Cultural Centre and Mosque**
## **Report and accounts for the year ended 31 March 2024**
## **Contents**
||**Page**|
|---|---|
|**Charity information**|1|
|**Trustees' Annual Report**|1|
|**Statement oftrustees' responsibilities**|7|
|**Independent Auditors' Report**|7A|
|**_Funds Statements:-_**||
|Statement of Financial Activities|8|
|Statement of Financial Activities - Prior Year statement|9|
|Movements in 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 2024**
The Trustees present their Report and Accounts for the year ended 31 March 2024.
## **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 adopted on 11/10/1985 as amneded 30/06/2020.
The trustees are all individuals.
## **The principal operating address 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 (Trustee), Mr Yasin Jama Ali (Trustee), Mr Barre Ibrahim Adan (Trustee), Mr Hussain Mohamed (Trustee), Mr Abdi Bille (Trustee) appointed on 27/05/2023, Mr Muse Yusuf Nur (Trustee), Mr Mohamed Abdi Dahir (Trustee) appointed on 27/05/2023, 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), Mr Ali Mohamed Ahmed (Trustee), Mr Mohamed Abdi Aziz Ali (Trustee) resigned on 27/05/2023, Mr Abdi Bille (Trsutee) resigned on 27/05/2023, and Ibrahim Mohamed Yusuf (Trustee) appointed on 27/05/2023.
## **Key Management Personnel;**
Mr Abokor Ahmed (Chairman) Mr Faisal Ali (Vice Chairman) Mr Yusuf Osman Mire (Treasurer) Mr Abdi-Rashid Mohamed (Secretary)
1
## **Al-Huda Cultural Centre and Mosque Trustees' Annual Report for the year ended 31 March 2024**
## **The following persons served as Trustees during the year ended 31 March 2024 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were 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.
## **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 2024**
## _**The contribution of volunteers during the year.**_
Volunteers are an essential part of our charity, dedicating their time, skills, and efforts to support our charitable objects. Their contributions help us maximise the impact of our resources.
## **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.
## _**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.
## _**The policies and procedures for the induction and training of trustees.**_
Management Committee Members receive an induction pack detailing their responsibilities, Code of Conducts, meeting timetable, conflict of interest policy and declaration forms, CC3 (Responsibilities of Charity Trustees) paper and equal opportunity policies. Management Committee Members volunteering for personnel, day to day activities and financial Subcommittees.
Induction of new Management Committee members will wherever possible be undertaken by the two most senior office holders and most senior staff members who have already undergone the induction procedure.
The new Management Committee member will be shown round the Al Huda Premises and offices, and will be expected to familiarise themselves with the services provided and who takes the lead in providing those services.
The inductors will provide the new Management Committee member with the following documents:
a. The most up to date Charity Commission booklets outlining their roles and responsibilities b. The Constitution
c. The Policies and Procedures File
d. The Annual Report
e. The minutes of Trustees meetings
3
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2024**
## _**The charity's organisational structure.**_
Al-Huda Cultural Centre and Mosque (ACCM) is a registered charitable voluntary organisation established in October 1985.
Al Huda Cultural Centre & Mosque (ACCM) continue to attract increasing numbers of users and visitors every day, the services we offer to help our communities are bursting at the seams to cope with demand, waiting lists are growing and pressure is mounting to create additional capacity. It is remarkable how ACCM team both Management Committee and staff are all worked hard and how much ACCM has achieved since its incorporation.
## _**How the charity makes decisions and how decisions are delegated.**_
The charity operates with a clear governance structure, ensuring that decisions are strategic, transparent, and accountable. Trustees lead high-level decision-making while delegating day-today operations to committees, staff, and volunteers, ensuring efficient service delivery to those in need.
## _**The Chairman and other senior management personnel to whom day to day management is delegated**_
The CM and senior management team play a critical role in translating strategy into action, ensuring the charity operates efficiently and continues to support those in need. Their accountability to the Board of Trustees ensures that all activities align with the charitable objects.
## _**Setting pay and remuneration of key management personnel**_
The charity ensures that key management pay is fair, responsible, and in line with sector norms, while maintaining financial prudence and public trust. Trustee oversight ensures accountability, and regular reviews keep remuneration competitive yet ethical.
## _**The charity's relationships with related parties.**_
The charity upholds strict governance policies to manage related party relationships, ensuring that all transactions are ethical, transparent, and aligned with the charity’s objects.
## _**The trustees' bankers and advisors**_
|Bankers|Barclays Bank|
|---|---|
|Accountants|Birchtree Sullivan|
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2024**_
The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
**Net income**
Unrestricted Revenue Funds available for the
general purposes of the charity|**2024**
**£**
871,177
4,190,989
**4,190,989**|**2023**
**£**
461,214
3,319,812
**3,319,812**|
|---|---|---|
4
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2024**
## _**Financial review of the position at the reporting date, 31 March 2024 .**_
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.
## _**Significant events which have affected the financial performance and the financial position.**_
There is no specfic events during the financial year. However, the charity navigated financial challenges effectively, ensuring continued support for beneficiaries despite economic pressures. Trustees remain committed to strengthening financial performance and sustainability through strategic planning and donor engagement.
## _**Risks and uncertainties facing the charity.**_
The charity actively monitors and manages a variety of risks to ensure continued success and growth in order to meet its charitable objects. While the charity faces significant risks, a robust risk management framework, including strategic planning, transparency, and a commitment to long-term sustainability, allows the organisation to navigate these challenges effectively. The charity is actively managing the risk of increased construction costs through careful planning, strategic partnerships, and resourceful adjustments. While the challenge of rising construction costs is real, the charity remains committed to delivering sustainable, high-quality infrastructure that meets the needs of its beneficiaries.
## _**Principal funding sources in the year and how these support the key objectives of the charity.**_
The charity's funding sources enable it to effectively support its charitable objects and make a meaningful impact for its beneficiaries. By leveraging donations, the charity ensures that it has the necessary resources to continue its vital work.
5
## **Al-Huda Cultural Centre and Mosque**
## **Trustees' Annual Report for the year ended 31 March 2024**
## _**Plans For the Future**_
## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.**
The trustees are optimistic about the future of the charity and its ability to make a lasting impact. By focusing on current ongoing construction project, diversifying funding sources, and ensuring operational efficiency, the charity is well-positioned to continue addressing the most pressing issues of its charitable objects. The trustees' vision for the future is one of sustainability that benefits both current and future generations.
## **Custodian trustees holding the property on behalf of charity**
The following trustees hold the property on behalf of the charity: 1- Mohamed Abdi Dahir
2- Ibrahim Mohamed Yusuf
## **Employment of disabled persons**
No employment of disabled persons was made during the year.
## **Third party indemnity provisions**
No third party indemnity provsions provided during the year.
## **Charity's Auditor**
## Ghafoor Ahmad Khattak
Chartered Certified Accountants and Registered Auditor Accountax UK Ltd
21 Kingsbridge
London
SW1X 7LY
6
## **Al-Huda Cultural Centre and Mosque**
**Trustees' Annual Report for the year ended 31 March 2024**
## **Statement of Trustees's Responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity Law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the trustees are required to:
•select suitable accounting policies and then apply them consistently; •observe the methods and principles in the Charities SORP 2019 (FRS 102); •make judgements and estimates that are reasonable and prudent; •state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and •prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 responsible for keeping adequate accounting records that 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 2011 and the provisions of the trust deed. 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.
**Disclosure of information to auditor** Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report was approved by the board of trustees on 31 January 2025.
Abokor Ahmed (Fri, 31st Jan 2025 17:01:36 GMT)
Mr Abokor Ahmed Trustee
7
## **Al-Huda Cultural Centre and Mosque**
## **Independent Auditor’s Report to the Trustees of Al-Huda Cultural Centre & Mosque**
## **Opinion**
We have audited the financial statements of Al-Huda Cultural Centre & Mosque (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet as at 31 March 2024, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
7a
## **Al-Huda Cultural Centre and Mosque**
## **Independent Auditor’s Report to the Trustees of Al-Huda Cultural Centre & Mosque**
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
- the charity has not kept adequate accounting records; or
- the financial statements are not in agreement with the accounting records and returns: or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities on page 7, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is as follows:
- our audit included assessing the entity’s compliance with applicable laws and regulations,
- evaluating the risk of material misstatement due to fraud, and performing procedures designed to respond to those risks,
- inquiries with management and those charged with governance, testing journal entries, reviewing significant accounting estimates for potential bias, and examining transactions and disclosures for any indications of irregularities.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
7b
## **Al-Huda Cultural Centre and Mosque**
## **Independent Auditor’s Report to the Trustees of Al-Huda Cultural Centre & Mosque**
## **Other matters**
The financial statements for the year ended 31 March 2023, forming the corresponding figures of the financial statements for the year ended 31 March 2024, are unaudited.
----------------------------------------------------
## **Ghafoor Ahmad Khattak (Senior Statutory Auditor) For and on behalf of Accountax (UK) Ltd, Statutory Auditor**
Chartered Certified Accountant and Registered Auditors
21 Knightsbridge London England SW1X 7LY
Date: 31/01/2025
7c
## **Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2024**
## _**Statement of Financial Activities for the year ended 31 March 2024**_
|**Income & Endowments from:**
Donations & Legacies
A1
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**A-B-C**
**Other recognised gains/(losses)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Audited Current year**
**Unrestricted Funds**
**2024**
**£**
953,608
12,000
70,431
**82,431**
**871,177**
**871,177**
**871,177**
3,319,812
**4,190,989**
|**Audited Current year**
**Restricted Funds**
**2024**
**£**
-
-
-
**-**
**-**
**-**
**-**
-
**-**|**Audited Current year**
**Total Funds**
**2024**
**£**
**953,608**
**12,000**
**70,431**
**82,431**
**871,177**
**871,177**
**871,177**
**3,319,812**
**4,190,989**|
|---|---|---|---|
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 26 form an integral part of these accounts.**
8
## **Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2024**
|**Income & Endowments from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**Other recognised gains/(losses)**
D3
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**
Prior Year Adjusment|**Un-audited Prior Year **
**Unrestricted Funds**
**2023**
**£**
509,946
509,946
47,901
**47,901**
462,045
462,045
(831)
**461,214**
2,858,598
**3,319,812**
|**Un-audited Prior Year**
**Restricted Funds**
**2023**
**£**
-
-
-
**-**
-
-
-
**-**
-
**-**|**Un-audited Prior Year**
**Total Funds**
**2023**
**£**
**509,946**
509,946
**47,901**
**47,901**
**462,045**
462,045
**(831)**
**461,214**
**2,858,598**
**3,319,812**|
|---|---|---|---|
**All activities derive from continuing operations**
9
**Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2024**
**Statement of Total Recognised Gains and Losses for the year ended 31 March 2024**
**----- Start of picture text -----**
Audited
2024
£
Surplus for the year :-
Net excess of income over expenditure from operations before tax 871,177
Income from operations before tax in the Statement of Financial Activites 871,177
Extraordinary items -
Surplus as shown in the Income and Expenditure account 871,177
Net Movement in funds before taxation 871,177
Funds generated in the year as shown on Statement of Financial Activities 871,177
The notes attached on pages 14 to 26 form an integral part of these accounts.
Al-Huda Cultural Centre and Mosque - Resources applied in the year ended
31 March 2024 towards fixed assets for Charity use:-
2024
£
Funds generated in the year as detailed in the SOFA 871,177
Resources applied on functional fixed assets (1,527,790)
Net resources available to fund charitable activities (656,613)
**----- End of picture text -----**
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 26 form an integral part of these accounts.**
10
**Al-Huda Cultural Centre and Mosque - Statement of Financial Activities for the year ended 31 March 2024**
## **Movements in revenue and capital funds for the year ended 31 March 2024**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Exceptional items
Recognised gains and losses before
transfers
(Un**-**audited)
(Audited)|**Unrestricted**
**Funds**
**2024**
**£**
3,319,812
871,177
**4,190,989**
-
**4,190,989**
**Unrestricted**
**and**
**Designated funds**
**2024**
**£**
4,190,989|**Restricted**
**Funds**
**2024**
**£**
-
-
**-**
-
**-**
**Restricted**
**Funds**
**2024**
**£**
-|**Total**
**Funds**
**2024**
**£**
3,319,812
871,177
**4,190,989**
-
**4,190,989**
**Total**
**Funds**
**2024**
**£**
**4,190,989**|
|---|---|---|---|
**The notes attached on pages 14 to 26 form an integral part of these accounts.**
11
**Al-Huda Cultural Centre and Mosque - Balance Sheet as at 31 March 2024**
|||||**Audited**||**Un-audited**|
|---|---|---|---|---|---|---|
|||**SORP**|||||
||Note|**Ref**||**2024**||**2023**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|8|A2||4,280,580||2,756,840|
|**Current assets**||B|||||
|Debtors|9|B2|7,500||9,500||
|Cash at bank and in hand||B4|230,349||697,312||
|**Total current assets**|||237,849||706,812||
|**Creditors: amounts falling due within**|||||||
|**one year**|11|C1|(6,440)||(2,840)||
|**Net current assets**||||231,409||703,972|
|**_Total assets less current liabilities_**||||4,511,989||3,460,812|
|Creditors: amounts falling due after more|||||||
|than one year|12|C2||(321,000)||(141,000)|
|**The total net assets of the charity**||||4,190,989||3,319,812|
|**The total net assets of the charity are funded by the funds of the charity, as follows:-**|||||||
|**Restricted funds**|||||||
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|18|D3||4,190,989||3,319,812|
|**Designated Funds**|||||||
|**Total charity funds**||||4,190,989||3,319,812|
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 audit under charity legislation, and the report of the Charities Act auditor is on page 7.
Abokor Ahmed (Fri, 31st Jan 2025 **Mr Abokor Ahmed** 17:01:36 GMT) Trustee
Approved by the board of trustees on 31 January 2025
**The notes attached on pages 14 to 26 form an integral part of these accounts.**
12
## **Al-Huda Cultural Centre and Mosque**
|**Cash Flow Statement for the year ended 31 March 2024**
**Audited**
**2024**
**£**
**Cash flows from operating activities**
Net cash provided by operating activities as shown below
**A**
1,060,827
**_Cash flows from investing activities_**
Purchase of property, plant and equipment
(1,527,790)
**_Cash flows from financing activities_**
**Net cash provided by financing activities**
**C**
**-**
**Overall cash (used in )/provided by all activities**
**(466,963)**
**Cash movements**
Change in cash and cash equivalents from activities in the
year ended 31 March 2024
(466,963)
Cash and cash equivalents at 1 April 2023
697,312
Change in cash and cash equivalents due to exchange rate movements
-
**230,349**
**Al-Huda Cultural Centre and Mosque**
**Cash Flow Statement for the year ended 31 March 2024 - Continued**
Net income as shown in the Statement of Financial Activities
871,177
**_Adjustments for :-_**
Depreciation charges
4,050
Write downs of investments
-
Net losses on investment assets
-
Other gains and losses
-
Decrease in debtors
2,000
Increase/(decrease) in creditors, excluding loans
183,600
**Net cash provided by operating activities**
**A**
**1,060,827**
**Analysis of cash and cash equivalents**
**2024**
**£**
Cash in hand at for the year ended 31 March 2024
230,349
Notice deposits - (less than 3 months)
-
**Total cash and cash equivalents**
**230,349**
**Reconciliation of net income to net cash flow from operating activities**
**Cash at bank and in hand less overdrafts at 31 March**
**A+B+C**|**Un-audited**
**2023**
**£**
456,954
(316,710)
**-**
**140,244**
140,244
557,068
-
**697,312**
462,045
-
-
-
(831)
-
(4,260)
**456,954**
**2023**
**£**
697,312
-
**697,312**|
|---|---|
13
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The financial statements have been prepared in accordance with:
1- The Charities Act 2011 (for charities in England and Wales) or relevant charity law.
2- The Charity Commission Statement of Recommended Practice (SORP) 2019 applicable to charities preparing their accounts in accordance with FRS 102 (Financial Reporting Standard applicable in the UK and Republic of Ireland). 3-The accounts are prepared under the historical cost convention, except for certain financial instruments and investments, which are stated at fair value where applicable.
The charity meets the definition of a public benefit entity under FRS 102 and applies the relevant accounting standards accordingly.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value of non-exchange transaction (donation).
## **Categories of Income**
Income is categorised as from non-exchange transactions (donations & gifts) ONLY.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income from non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## _**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.
14
**Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value ov estimated useful lives.
> Freehold property 0 % straight line
> Fixtures & Fittings 18 % witten down value
## **Accounting for capital grants and fixed asset funds.**
Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.
Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 8.
Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.
When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.
Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.
As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.
The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.
In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.
Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors are valued at their settlement amount. If any, the provision must be reflected the best estimate of the expenditure required to settle the obligation at the reporting date.
## **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.
15
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
## **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 Net surplus before tax in the financial year**
|Depreciation of owned fixed assets
Auditors' remuneration
**5**
**Prior Year Adjustment**
PYA
**6**
**Staff costs and emoluments**
**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Trustees' Remuneration
**Total salaries, wages and related costs**
**_Numbers of full time employees or full time equivalents_**
The average number of total staff employed in the year was
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was
The net surplus before tax in the financial year is stated after charging:-|**2024**
**£**
4,050
3,600
**2024**
**£**
-
**-**
**2024**
**£**
28,435
-
**28,435**
**2024**
**4**
**4**
**-**
**4**
**Audited**
**Audited**
**Audited**
**Audited**|**2023**
**£**
-
-
**2023**
**£**
831
**831**
**2023**
**£**
25,450
-
**25,450**
**2023**
4
**4**
**-**
**4**
**Un-audited**
**Un-audited**
**Un-audited**
**Un-audited**|
|---|---|---|
16
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
_**The estimated equivalent number of full time staff deployed in different activities in the year was:-**_
|Engaged on charitable activities
**_The estimated full time equivalent number of all staff employed as above_**|**4**
4|4
4|
|---|---|---|
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.
## **7 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.
## **8 Tangible fixed assets**
|**Cost**
At 1 April 2023
Additions
**At 31 March 2024**
**Depreciation**
Charge for the year
**At 31 March 2024**
**Net book value**
At 31 March 2024
At 31 March 2023|**Land and**
**Buildings**
£
2,756,840
1,505,290
**4,262,130**
-
**-**
**4,262,130**
**2,756,840**|**Fixtures &**
**Fittings**
£
-
22,500
**22,500**
4,050
**4,050**
**18,450**
**-**|**Motor**
**Vehicles**
£
-
-
**-**
-
**-**
**-**
**-**|**Total**
£
2,756,840
1,527,790
**4,284,630**
4,050
**4,050**
**4,280,580**
**2,756,840**|
|---|---|---|---|---|
17
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
|**9**
**Debtors**
Prepayments and accrued income
**10 Debtors due after one year**
Other debtors
**11 Creditors: amounts falling due within one year**
Accruals
Other creditors
**12 Creditors: amounts falling due after one year**
Other creditors
**13 Loans to trustees included in debtors**
During the year, the company has not provided any loans to trustees.
**14 Guarantees made by the charity on behalf of trustees**|**2024**
**£**
6,500
**6,500**
**2024**
**£**
1,000
**1,000**
**2024**
**£**
5,700
740
**6,440**
**2024**
**£**
321,000
**321,000**
**Audited**
**Audited**
**Audited**
**Audited**|**2023**
**£**
1,500
**1,500**
**2023**
**£**
8,000
**8,000**
**2023**
**£**
2,100
740
**2,840**
**2023**
**£**
141,000
**141,000**
**Un-audited**
**Un-audited**
**Un-audited**
**Un-audited**|
|---|---|---|
During the year, the charity has not provided any guarantees on behalf of trustees.
|**15 Income and Expenditure account summary**
**At 1 April 2023**
Surplus after tax for the year
**At 31 March 2024**|**2024**
**£**
3,319,812
871,177
**4,190,989**
**Audited**|**2023**
**£**
2,858,598
461,214
**3,319,812**
**Un-audited**|
|---|---|---|
**16 No related party transactions**
During the year, the company has no related party transactions.
18
**Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
**17 Particulars of how particular funds are represented by assets and liabilities**
|**_At 31 March 2024_**
**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Tangible Fixed Assets
4,280,580
-
-
Investments at valuation:-
Current Assets
237,849
-
-
Current Liabilities
(6,440)
-
-
Long Term Liabilities
(321,000)
-
-
**4,190,989**
**-**
**-**
**At 1 April 2023**
**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Tangible Fixed Assets
2,756,840
-
-
Investments at valuation:-
Current Assets
706,812
-
-
Current Liabilities
(2,840)
-
-
Long Term Liabilities
(141,000)
-
-
**3,319,812**
**-**
**-**
**Change in total funds over the year as shown in Note 17 , analysed by individual funds**
**See Note 19**
**£**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
3,319,812
871,177
-
**Total unrestricted and designated funds**
**3,319,812**
**871,177**
**-**
**Total charity funds**
**3,319,812**
**871,177**
**-**
**Funds**
**brought**
**forward from**
**2023**
**Transfers**
**between**
**funds in 2024**
**Movement in**
**funds in 2024**
**(Audited)**
**(Un-audited)**
**Un-audited**
**Audited**
**Audited**|**Total**
**Funds**
**£**
**4,280,580**
**237,849**
**(6,440)**
**(321,000)**
**4,190,989**
**Total**
**Funds**
**£**
**2,756,840**
**706,812**
**(2,840)**
**(141,000)**
**3,319,812**
**£**
**4,190,989**
**4,190,989**
**4,190,989**
**Funds**
**carried**
**forward to**
**2025**|
|---|---|
## **18 Change in total funds over the year as shown in Note 17 , analysed by individual funds**
|**19 Analysis of movements in funds over the year as shown in Note**
**Income**
**2024**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
953,608
**953,608**
**Audited**|**18**
**Expenditure**
**2024**
**£**
(82,431)
**(82,431)**
**Audited**|**Other**
**Gains &**
**Losses**
**2024**
**£**
-
**-**
**Audited**|**Movement**
**in funds**
**2024**
**£**
**871,177**
**871,177**
**Audited**|
|---|---|---|---|
19
## **Al-Huda Cultural Centre and Mosque**
## **Notes to the Accounts for the year ended 31 March 2024**
## **20 The purposes for which the funds as detailed in note 18 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. Designated Revenue Funds N/A 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.
## **21 Ultimate controlling party**
The charity is under the control of its legal members.
20
## **Al-Huda Cultural Centre and Mosque**
## **Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**22 Donations and Legacies**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2024**
**2024**
**£**
**£**
**Donations and gifts from individuals**
**268,104**
**-**
**Revenue grants and donations from non public bodies**
**685,504**
**-**
**Total Donations and Legacies**
**A1**
**953,608**
**-**
**23 Expenditure on charitable activities - Direct spending**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2024**
**2024**
**£**
**£**
28,435
-
2,531
-
**Total direct spending**
**B2a**
**30,966**
**-**
**24 Expenditure on charitable activities- Grant funding of activities**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2024**
**2024**
**£**
**£**
18,740
-
**Total grantmaking costs**
**B2c**
**18,740**
**-**
Grants made to organisations
Gross wages and salaries - charitable
activities
Charitable activity costs
**Total donations and gifts from individuals**
**Total Donations from non public bodies**
**Audited**
**Audited**
**Audited**
**Audited**
**Audited**
**Audited**|**Current year**
**Total Funds**
**2024**
**£**
**268,104**
**173,247**
**441,351**
**Current year**
**Total Funds**
**2024**
**£**
**28,435**
**2,531**
**30,966**
**Current year**
**Total Funds**
**2024**
**£**
**18,740**
**18,740**
**Audited**
**Audited**
**Audited**|**Prior Year**
**Total Funds**
**2023**
**£**
**381,762**
**128,184**
**509,946**
**Prior Year**
**Total Funds**
**2023**
**£**
25,450
-
**25,450**
**Prior Year**
**Total Funds**
**2023**
**£**
1,787
**1,787**
**Un-audited**
**Un-audited**
**Un-audited**|
|---|---|---|
21
## **Al-Huda Cultural Centre and Mosque**
## **Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015**
|**25**
**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**Total Funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**_Volunteer costs_**
603
-
**603**
**_Premises Expenses_**
3,000
-
**3,000**
**_Administrative overheads_**
986
-
**986**
144
-
**144**
1,681
-
**1,681**
**_Professional fees paid to advisors other than the auditor or examiner_**
-
-
**-**
-
-
**-**
**_Financial costs_**
4,561
-
**4,561**
4,050
-
**4,050**
**Support costs before reallocation**
**15,025**
**-**
**15,025**
**Total support costs**
**15,025**
**-**
**15,025**
**Support costs for charitable activities**
Travel and subsistence - volunteers
Depreciation & Amortisation in total for
Other legal and professional
Bank charges
Advertising and marketing
Sundry expenses
Accountancy fees other than
examination or audit fees
Room Hire & Relevant Cost
Telephone, fax and internet
**B2d**
**Audited**
**Audited**
**Audited**|**Prior Year**
**Total Funds**
**2023**
**£**
-
7,500
1,112
58
-
900
3,618
5,376
-
**18,564**
**18,564**
**Un-audited**|
|---|---|
The basis of allocation of costs between activities is described under accounting policies
## **26 Other Expenditure - Governance costs**
|Independent Examiner's fees
Auditor's fees
Reporting Accountant fees
**Total Governance costs**
**B2e**|**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
1,200
3,600
900
**5,700**
**Audited**|**Current year**
**Restricted Funds**
**2024**
**£**
-
-
-
**-**
**Audited**|**Current year**
**Total Funds**
**2024**
**£**
**1,200**
**3,600**
**900**
**5,700**
**Audited**|**Prior Year**
**Total Funds**
**2023**
**£**
1,200
-
900
**2,100**
**Un-audited**|
|---|---|---|---|---|
22
## **Al-Huda Cultural Centre and Mosque**
## **Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015**
|**27 Total Charitable expenditure**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
**28 Expenditure on raising funds and costs of**
Fundraising publicity & marketing
**Total fundraising costs**
**B1**|**Current year**
**Current year**
**Current year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted Funds**
**Total Funds**
**Total Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
30,966
-
**30,966**
25,450
18,740
-
**18,740**
1,787
15,025
-
**15,025**
18,564
5,700
-
**5,700**
2,100
**70,431**
**-**
**70,431**
**47,901**
**investment management**
**Current year**
**Current year**
**Current year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted Funds**
**Total Funds**
**Total Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
12,000
-
**12,000**
-
**12,000**
**-**
**12,000**
**-**
**Audited**
**Un-audited**
**Audited**
**Un-audited**
**Audited**
**Audited**
**Audited**
**Audited**|
|---|---|
23
## **Al-Huda Cultural Centre and Mosque**
**Activity analysis of Income and expenditure for the for the year ended 31 March 2024**
## _**This analysis is classsified by activity and not by conventional nominal descriptions.**_
|**29 Analysis of income by activity**
**SOFA ref**
**_Summary of Total Income, including the items above_**
Donations & Legacies
**A1**
**_Categories of income_**
Income from exchange transactions
**30 Analysis of charitable expenditure by activity**
**Direct costs**
**Support**
**costs**
**2024**
**2024**
**£**
**£**
**_Hire of community centre_**
Premises expenses
-
3,000
**Direct costs**
**Support**
**costs**
**2024**
**2024**
**£**
**£**
**_Charitable activity_**
Direct costs
30,966
-
Volunteer costs
-
603
Premises expenses
-
-
Administrative overheads
-
2,811
Financial costs
-
4,050
Grantmaking costs
-
-
**30,966**
**7,464**
**Total Charitable activity**
**Activity**
**Activity**|**Grant**
**funding of**
**activities**
**2024**
**£**
-
**Grant**
**funding of**
**activities**
**2024**
**£**
-
-
-
-
-
18,740
**18,740**|**2024**
**£**
953,608
953,608
**Total**
**2024**
**£**
**3,000**
**Total**
**2024**
**£**
**30,966**
**603**
**-**
**2,811**
**4,050**
**18,740**
**57,170**
**Audited**
**Audited**|**2023**
**£**
509,946
509,946
**Total**
**2023**
**£**
7,500
**Total**
**2023**
**£**
25,450
-
-
1,170
-
-
**28,407**
**Un-audited**
**Un-audited**|
|---|---|---|---|
24
## **Al-Huda Cultural Centre and Mosque**
**Activity analysis of Income and expenditure for the for the year ended 31 March 2024**
|**_Other charitable activities_**
Professional fees
Financial costs
Total Hire of community centre
Total Charitable activity
Total Other charitable activities
**Total Other charitable activities**
**Summary of charitable costs by**
**activity**
Total Governance costs as detailed
in Note 26
**Total charitable expenditure**|**Direct costs**
**2024**
**£**
-
-
**-**
**Direct costs**
**2024**
**£**
-
30,966
-
-
**30,966**|**Support**
**costs**
**2024**
**£**
-
4,561
**4,561**
**Support**
**costs**
**2024**
**£**
3,000
7,464
4,561
5,700
**20,725**|**Grant**
**funding of**
**activities**
**2024**
**£**
-
-
**-**
**Grant**
**funding of**
**activities**
**2024**
**£**
-
18,740
-
-
**18,740**|**Total**
**2024**
**£**
**-**
**4,561**
**4,561**
**Total**
**2024**
**£**
**3,000**
**57,170**
**4,561**
**5,700**
**70,431**
**Audited**
**Audited**|**Total**
**2023**
**£**
4,518
5,376
**9,894**
**Total**
**2023**
**£**
7,500
28,407
9,894
2,100
**47,901**
**Un-audited**
**Un-audited**|
|---|---|---|---|---|---|
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 27
## **Analysis of support and governance costs by charitable activities**
|**Governance**
5,700
-
-
-
5,700
**_Activity_**
Accountancy& AuditFee
Hire of community centre
Charitable activity
Other charitable activities
**Grand Total**
**Summary of grant making by activity**
**Grants to**
**institutions**
**2024**
**£**
Grants made to orgainsations
18,740
**18,740**|**Finance**
-
-
4,050
4,561
8,611
**Grants to**
**individuals**
**2024**
**£**
-
**-**|**Human**
**Resources**
-
-
603
-
603
**Support**
**costs**
**2024**
**£**
-
**-**|**Other**
**Overheads**
-
3,000
2,811
-
5,811
**Total**
**2024**
**£**
**18,740**
**18,740**
**Audited**|**Total**
5,700
3,000
7,464
4,561
20,725
**Total**
**2023**
**£**
1,787
**1,787**
**Audited**
**Un-audited**|
|---|---|---|---|---|
Fuller details of grants made and related costs, including support costs, are shown in note 24.
25
## **Al-Huda Cultural Centre and Mosque**
**Activity analysis of Income and expenditure for the for the year ended 31 March 2024**
## **31 Analysis of non charitable expenditure by activity**
|**_Fundraising activities_**
**Direct fundraising costs**
**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 26
**_Total non charitable expenditure_**
Total costs of Fundraising activities
**Total non charitable expenditure**|**Fundraising**
**activities**
**2024**
**£**
12,000
**Governance**
**costs**
**2024**
**£**
5,700
**2024**
**£**
12,000
**12,000**
**Audited**
**Audited**|**Fundraising**
**activities**
**2023**
**£**
-
**Governance**
**costs**
**2023**
**£**
2,100
**2023**
**£**
-
**-**
**Un-audited**
**Un-audited**|
|---|---|---|
26