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2024-07-31-accounts

Charity number: 293712

Colchester Islamic Cultural Association

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 July 2024

Colchester Islamic Cultural Association Contents Page For the year ended 31 July 2024

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5
Detailed Statement of Financial Activities 6

Colchester Islamic Cultural Association Report of the Trustees

For the year ended 31 July 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 July 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

The objectives of the Charity are to: 1) To advance the Islamic religion according to Quran and Sunnah; and

2) To advance the education of Muslim children in accordance tenets and doctrines of Islam.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Colchester Islamic Cultural Association Charity registration number 293712 Principal address 2 - 3 Priory Street Colchester Essex CO1 2PY

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Faisal Kamal Ahmed Mr Hussain Ahmed Mr Lokman Ali Mr Mohamed Koysor Chowdhury Mr Ishtiak Hussain Mr Dilu Miah Mr Abdullah Al Numan Mr Abdul Mutakabbir Mr Mishba Uddin Senior management Mohamed Koysor Chowdhury (Chairman) Independent examiners EMA Squared 110 High Street Earls Colne Nr. Colchester Essex CO6 2QX

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 25 February 2025

Mr Mohamed Koysor Chowdhury

1 of 6

Colchester Islamic Cultural Association Independent Examiners Report to the Trustees For the year ended 31 July 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 31 July 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and 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.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

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 accounts to be reached.

EMA Squared 110 High Street Earls Colne Nr. Colchester Essex CO6 2QX

25 February 2025

2 of 6

Colchester Islamic Cultural Association Statement of Financial Activities For the year ended 31 July 2024

Notes
Income and endowments from:
Donations and legacies
Other income
Total
Expenditure on:
Charitable activities
Activity 1
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
163,946
10,000
173,946
)
(96,869
)
(96,869
77,077
724,016
801,093
2023
£
132,243
33,995
166,238
)
(137,141
)
(137,141
29,097
694,919
724,016

3 of 6

Colchester Islamic Cultural Association Statement of Financial Position As at 31 July 2024

Notes
Fixed assets
Tangible assets
2
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
3
Net assets
The funds of the charity
Unrestricted income funds
Total funds
£
2024
671,489
671,489
129,604
129,604
129,604
801,093
-
801,093
801,093
801,093
£
2023
671,489
671,489
96,019
96,019
96,019
767,508
)
(43,492
724,016
724,016
724,016

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr Faisal Kamal Ahmed Trustee

25 February 2025

4 of 6

Colchester Islamic Cultural Association Notes to the Financial Statements

For the year ended 31 July 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Colchester Islamic Cultural Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2. Tangible fixed assets

Cost or valuation
At 01 August 2023
At 31 July 2024
Net book values
At 31 July 2024
At 31 July 2023
Land and
Buildings
£
671,489
671,489
671,489
671,489

3. Creditors: amounts falling due after more than one year

Other creditors 2024
£
-
-
2023
£
43,492
43,492

5 of 6

Colchester Islamic Cultural Association Detailed Statement of Financial Activities For the year ended 31 July 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Standing Order
Cash & Direct Deposits
Other income
Grants Received
Total incoming resources
EXPENDITURE
Charitable activities
Donations made
SUPPORT COSTS
Premises
Premises
Staff costs - wages & salaries
Heat and Light
Telephone & Internet
Premises and Employers Insurance
Legal fees
Mosque Supplies
Accounting Fees
Professional fees for Building works
Maktub Costs
Imam fees
Teacher Fees
Total resources expended
Net Income
£
2024
)
(1
9,382
154,565
163,946
10,000
10,000
173,946
)
(12,346
)
(12,346
-
)
(30,793
)
(4,307
)
(915
)
(1,000
)
(14,986
)
(13,783
)
(1,080
)
(2,825
)
(308
)
(10,200
)
(4,326
)
(84,523
)
(96,869
77,077
£
2023
)
(1
9,500
122,744
132,243
33,995
33,995
166,238
)
(14,586
)
(14,586
)
(565
)
(22,692
)
(1,929
)
(893
)
(1,000
)
(16,934
)
(20,068
)
(1,035
)
(33,229
)
(4,578
)
(11,743
)
(7,889
)
(122,555
)
(137,141
29,097

6 of 6 This page does not form part of the statutory financial statements