Charity registration number.. 513688 Pakistan Community Centre Annual Report and Firwicial SIAtemen¢4 forthe Year Ended 31 March 2023 A WR Accountants Limited CharteiEd Certified Lawrene¢ Flous¢ 37 Nomianton Road Derby
Pakistsn Community Centre Contents (Continued) R¢ftrence and A(tminislrative t)etails Trustees's Report 2to3 Statement of TnteeS,S Kesponsibiliti&s AceouThtants' Report Independent Examinerfs Report Stattment of Financial Activities Balane¢ Sheet Notes to the Financial Stateents 9t0 16
Pakistan Community Centre Reference alld Administrative Details Ch4iTm4 Mr Mansoor Ahmed S¢nlor Management l Leadeyshlp Mr Manzoor Ahmed. Chainnan Teom Mr Jmran Hami(L Vice Chair Mr Amjad Ashrdf, Secr¢ Mr Tariq Ali, Assistan¢ Secretary Mr Janghir Khan, Treasu MT Mohammed Yaqub, A&siststtt Treasurer Mr Shokat tai, Executive Memb Mr Asaf A&al, Executive Member Mr Mohammed N&ss¢r Iqbal, Executive Menthr Mr Abid Taj, Executtve Mernber Mr Mahroof Hussain, Executiv¢ Metnber Mr Fareed Hussain. Executiv¢ Member Charity Registrntlon Number 513688 Prlneipal Office 103 H8rrtngton Street Detby DE23 SPG lttdependeDt Exatniner A WR Aceountsnts Limited tAwMce House 37 Nomianton road Derby DEI 2GJ AeeDuntants AWR ACcotants Limited Chartered Certified Lawrence House 37 Nonnanton Ro Derby Page I
Pakistan Community Centre Trustees'8 Report Th¢ trustee presents the annual reporl together with the fitl¢la1 statements of the charity for thc year ended 31 Mah 2023. Obj¢¢tlves and activities Objects (d The Pakistan Community Centre's objectiye is to support the c4)mmunity through InforntIow Advice & GuidanK provide 8ervi¢e4 resource & facilities for the lfit of the public. Public benefil The Pakistan Cottmnunity Centre has made sigllificanl progress in woYidiDg s¢rviGes b&sed on need. Th&4e services includ¢ regular Information, Advi & Guidance drop foodb8nL & tnental health supy)rt In addition to the alx)ve. the PCC ¢ontiAues io ptovid¢ v&)ue hire for WdIng parties & charity ¢v¢nts throughout the year. We have made significt progtess in biring our space lo partsi¢T5 fron the voluntary se¢t()r for various ineeting, workshops & events. The trustees that they have eomplied with the rwuirements of seclion 17 of the Cbarities Act 2011 to have due r¢gard to the public b¢nefit guidance published by the Charity Commission for Ellgland a[ Wales. Aehlevements and performanee Over the p1 12 months, Ibe PakistAn Communty Centr¢ has built partsKrskip8 with other VCSE organisation8 which has enabled u5 to provide.. . Weekly Informatio[4 Advice & Gldrtce Suwies Peer Support S¢rYic . Mental Health Support . Mentoring & Counselling • Weekly Lun¢h¢on Club for Maie & F¢mal¢s . Foodbank . Physical Activity S¢ssiotLS for Male & F¢males • Tea & Coffee Morning Health & Welllxing Initiatives In addition to the aboY¢, the PCC has had major renovation works cotnpleted giving it a tnoT¢ ttLodern look & feel. This Iw helped improve the image ofthe ¢eThtre & increased footF4ll Flnancial review Ptsllcy on rewv¢s A small amount of reserv&s is held to SUPPXt any emeTgency. Structure? gov¢rll8nee and m4nAgeD)ent Nfj¢Mre ofguvernlng documetsi Charity Constithtion. Page 2
Pakistan Community Centre Truslees's Report (continued) ReCrMIItt and oflrwle Sele¢lion by wider membership v(*ing Cotllpris¢y Trustee boart Executive commitiee and General membetship The atmual report was 4)prov¢d by the lThstee of the charity on 4 Pe 2024 and s1Cd on its belialfby: Mr fvlansoor Alllned Chairman Page 3
Pakistan Community Centre Statement of Trusttts's Regponsibilities The In¢¢eS is r&sponsible for preparing the trvsteesl rew)rt and the financial statetnenls ID a¢cordanc¢ wilh the United Kingdom A¢¢Lwnting Siandards (Unid Kingdom Generally Accepted AccouThtitig Practice) atMI pplicable law and rcgulalion& The law applicable to charities r¢quirts the tNstees to prwe fllwicial statements for each financtal year which give a true and fatr view of the state of affairs of the charity and of the incoming Ltsources and application of resources (TrF¢he charity for that period. In pparIng thes¢ financial statements, the trllstet is required to: select suitable accounting tx)licies and then apply them consistently. obserye the meth(Kls and prineiples in the Charities SORP. make judge]nents and estimatss thatarE re&sonable and prw]enL state whether applicable accounting sdardS trlave followed. subject io any material departures disclosed and explained in thc financial statements. and prepare the fmancial statetnents on the going ¢on¢ern b&sis Unless it is inappropriate to presum¢ that the charity will cotinue in bu8iDess. The trustee is responsible foT keeping proper accounting records that di10 with tyasonable accura¢y &t any time the finMcia] positioll of the charity and enable them to eU[e tbat the fiNancial statements eomply with the Charities Act 2011, the Chartties (Accounts RetNMts) RegulaiioDs 2008, and the provisions of the constitution. The tswtee is a150 reswns71 >le for safeguarding the &8seti of the charity and henc¢ for taking reasonable steps for the prevention and detextiOEE of fraud and other irregulariti&s. The trnste¢s Is responsible for the maintenance and integrity of th¢ Wrate and fmancial inforniation included on the charitable companys website. tKgi51alion governing the weparation and disS¢TtiitJation or rinancial statements may differ from legislation in other jUrdI¢ll¢)s. Approyed by the trustee of th¢ clwity OD 4 Feary 2024 and signed on its bet]f by: ansoor AhnLed Chairtnan Page 4
Chartered Certtfied Accountants, Report to the TrllSte on the Preparation of the UnAudited Ststutory Accounts of Pakistan Community Centre for the Year Ended 31 March 2023 In ordEr to 4551st you to fvlfil your duties under the Comp&)ies Act 2006, w¢ have prepared for your opproval th¢ aGrounts of Pakistan Commuiiity Centre for the year ended 31 March 2023 as sel out on pages 7 to 16 from the Wmpan5 accounting recor(L8 and from infomialion atkl explanations you have given , As a practising MeMr firm olthc Association of Charternl Certtfied Arxountants we are subject to its ethical and othcr professional rcquircmcDts whith are detailed at bttpsjjwww.acc4global.c0inlgblernemb&rlstttlldardsl rultl-and-stahdardrUIebOOk.htrn. Tiu"s report is made 501ely to the bowd of directors of Pakislan Communty C¢ntr¢. body, in accordanc¢ with the temis of our engagement letter dated I l August 2018. Our work has been undertaken solely to prBpare for your approval the financial statements of Pakistan Commwjity Centre and state those matters that we have agreed to stste to ihe trM)ard of directors of Pakistan Commwiity Centre. as a body, in this report, in accordan( with the requirements of the AelatIOn of Chart¢Ted CeThfied Accountants as detailed at httpJlwww.accaglobal.CODVgblen/technical-activitie<echniul-resourCes-seY2Oo9I october/factsheet-163-audit<xempt40mpanies.html. To the fullest extent rn]Itted by law. w¢ do not cept or assume restxinsibility to anyone oth¢r than Pjkisthn Community Centre and tts board of diTeCtQTS as a body for our work or for this report. It is your duty to enwre that Pekistan Community Centr¢ h&5 kept adequate accounting rewrds and to prepare statutory accounts that give a true and fair view of the &ssety liabiliiies. fmaThcig1 position and of Pakistan Communiry Centre. You consider that Pakistan Conllnunity Qntre 15 ¢x¢inpt from the statutory audit requirement for the year. We have not be¢n instructed io carry out an audit or a review of the xcounts of Pakisttin Community Centre. For this reason, we have tt verified the ao¢uracy or compleiene&s of the accounting rrtords or infonnation and explanations you hav¢ givcn to w and w¢ do noL therefore. expr any opinion on the statutory accounts. Alfvli Accounfants Limited Chartered Certified Lawrence House 37 Nornianton K(Trad Derby 4 February 2024 Page 5
Pakistan Community Centre Independent Examiner's Report to the trustee of Pakistan Community Centre I report to the truslees on my examination of the awjunts of PakistaD Cornmunity Centre for the year eThded 31 March 2023. RestM)nsibilities basis of report A¥ the Charity trustees of Pakistan Commut)ity Centr¢ you ar¢ rEspomsil)le Cor the pteparntion of the accounts acwrdance witli the requirements of the Charities Act 2011 ('th¢ Act ). I report in respect of my examination of the Pakistan Community C¢ntre's &eounts carriui out under tIOn 145 of thE 2011 Act and in carying out my examination I have follow¢d all the applicable Dir¢ctions given by die Charity Commi55ion under section 145(5Xb) of the ACL Independellt examiner's 5tatemeTht I ha completed my examination. I confirm that no mat¢rial matters have come to my attention in connection with the examination giving me CaSe to believe that iu tDateriai res¢ accounting rrtords wetl not kept in resFtct of Pakist8ti comunity Centre &5 Ttyuired by secttoTr 130 of the ACU or 2. the &eounts do notaccoTd wilh those rewr&s' or 3. thE accounts do not comply with the accounting requirem¢nts concernllEo tbe forni and content of occounLs sel out in the Charities (Ac¢ounts and Reports) Regulatio$ 2008 other than any requir¢Th¢nt that the a¢¢ount& give a 'true and fair vi¢W which is not a matter cottsider&l as part of an ind¢p¢ndent ¢xamination. I have no concerns and have come a0&1 DO thheT atterS iti conneaioTh with the examination to which attention shiNJld be draNTr in this rq)ort in order to enable a propcr undet¥tanding of the accounts to be reached. Waheed Rehrnan ACCA tawrence Hou 37 Nomianton road Derby DEI 2GJ 4 February 2024 Page 6
PakiqtaD Community Centre (Registration number: 513688) Balance Sheet as at 31 March 2023 2023 21122 Note Flxed assets Tangible &%sets 12 53278 48,137 Current assets Debtors Cash at bank and in Iwid 13 14 490 79,304 42,539 42,539 79.794 Credittsts: Atnounts falling due WItl one year Net ¢urTent a5s¢ts 15 (2.307) 19,042) 40,232 60,752 Net assets 93,510 108,889 Fund5 ofthe eharity: Re5trleted Ineome funds Resiricted thnds 5.5S9 12,084 Unre#trieled income fllnds Unrestricted funds 87,951 96,805 Total funds 93.510 108,889 The fin&ncial statern¢Tts on pag 7 to 16 were approved by th¢ InJstK and authorised for i&%ue on 4 February 2024 and signed on his behalf by.. ansoor Ahmed Th¢ notes on Pag 9 to 16 fomi an integrnl part of these financial statements. Page 8
Pakistan Community C¢ntre Statement of Financial Activities for the Year Ended 31 March 2023 Total 2023 Tolal 2022 Unrestrlete*J Rertrscted Note Income and Endoryvments fron: Donations and legacies Charitablc &ctivities Investmelli income 4,040 30,928 177 31,309 35.349 30,928 177 35,336 34,752 Total income 35.145 31,309 66,454 70,095 Expendlture on: Charitable activities Other expenditur¢ Total expenditure (2.160) (41.839) (2,160) 79,6731 (3,365) (74,610 37,834) (43,999 (37.834) (81,833 {77,975) Net movem¢nt in Dd5 (8.854) (6.525) (1SJ79) (7,880) Reeonciliation offulld5 Total funds brought foTward Total fimds Carried fon¥ard 96,805 12,084 108.889 116,769 87,951 5.559 93,510 108.889 All of the charity's activitics derive from continuing operation5 during th¢ above two periLs. The fvnds breakdown for 2022 is shown in note. The tKltes on pages 9 to 16 forn an intwdl part of the financial stLtements. Pagc 7
Pakistan Community Centre Notes to the Financial Ststements for the Yr Ended 31 M8r¢h 2023 l Aecountiug PDlitiLs StatemenÉ of cOp[laCe The financial sthtements have bEen prepared in accordance with the selond edition of the Charitie5 Statement of Recomm¢nded Pra¢lsc¢ issued in U¢tober 2019. the Fll)anci&l Reporting Standard applicable in th¢ United Kingdom attd R¢publio of IT¢land (PKS 102) aod the Charities Act 2011. Basis of pr¢p8r*tion Pakisian Conununity Centre n)eets the definition of a tM]blic tnefit entity under FRS 102. The accounts [ranCial Ststnetsj have bttn prepared under the higtorical c05t convention with iÉ¢n]s rewgnised at cost or transaction value unless othemse ststed in the relevaEJt note(5) to these accounts. Going Concern The trnstecs Consider that there are no material uncerlainues about the cIwit3 ability to continue &5 a going ¢oneern. Income and elldowluents Voluntary inc<)me inclUdg doAation4 gitb lewies and grants that provide c(Ire fimding or are of a general nature 15 reCOlsed when the charity ha5 ¢ntirlement to the income. it is prob&ble that d)e incorne will be receiyed and the amount can be with sufricient reltability. Grants recelvable Grants are recognised when the charity h&s all entitlement to the bjnds and any ¢ollditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met. the income is recognised as 8 liability and included on the balance sheel deftrred inwme to E¢ releas. Grants reiatfftg to revenue ¢xpeDses are matched with the related ¢xp¢n$es in the profrt and Ioss accounL Grants relating to capital expenses are deferred on th¢ balance sheeL and amorti5ed over the life of the tElatsd asset in the profit and loss account. Deferre(I Income Deferred income represents anKxmts r¢ceived for fuiure riOdS and is rele&qed to incoming r£sources ill the period for wbich, 1¢ has been elved. Such income is ollly deferred wl)a)". - The donor spccifiw that the grdllt or donation mwt only be used in firtutE accountlDg periods. or - Th¢ donor has iinposed Conditio which must be met beforc the charity h&s unconditional entiLlem¢nt. - Also, iThcludes deFrf)sits received for events tsking pla0¢ after the reportingdate. Chdrl&¥ble u(Ylvlllgs These arE aclivit¢s undertaken by the CbaJity to rdise fvnds, such as Hall hire, Gyrn facilities. Att¢station5. Translations, Photocopying etc. These income aTe accounted as and when the Charity beeomes ¢lllitl¢ to the come.
Pakistan Community Centre Notes to the Finalleial Statements for Ihe Year Ended 31 March 2023 (¢ontinu¢d) Oiher iticome This relate5 to other iDwtnings from the us¢ of the Charity's prernise5 or f&ciliti&s. Expenditure All expenditure is recognisd oncc there is a legal or constructive obligation to that Cxnditu, it is probable settlement is required and the amount (an bc mc8sured reliably. All costs are allocated to the applicable expenditure heading thal aggregate $iLI1ar.COSts ¢0 that category. Where costs be dir¢ctty attributed to particular headings they have been ailrtated on a basis COnSiJtent with the use of resources, with central staff eosts allocated on the basi8 of ¢1C spell¢ and depreci81ion ¢harges allocakd on the portloll of the &sset's use. Oriw support costs are allocated basEd on the sPd of stsff Costs. sUprt cosls Support Costs illclLe central nctionS and have been allocat41 to &tivtty cost categories ot) a lS consistent with the use of resources, for ¢xample. allocating property Costs by flIM)r areas, or per capit4 st2ff costs by the time spent and other costs by their usage. Governance costs The include the costs attriixttable ¢0 the charity's compliance with ¢onstitutiord and statutory requirements, including audit, str¢7¢ management and tnLStees meetiw and reimbursed expenses. Government grants Goverwnent grants are rec4)gDised based oll the accrual model and ar¢ M&Ured at the Fatr Value of the L8set received or r¢c¢ivabl¢. Grallis are classified as relaung either to rev¢nu¢ or to &ts. Grants relating to revenue are recognised in iu¢ome over the peri¢Jd Nknthich the related costs are recogntsed. Grants relating to assets are recognised ov¢r the expeeted $¢[1 life of th¢ a&%et. Where pan of a grallt relati tr> an at is defeTT¢(L it regniSed a3 d¢f¢Tred in¢ome. Taxatloll The Charity is generlY exempt frotn the incorne tax and eorwyi7tiot4 Ixrt not from VAT. Depreciatlon and 8mortisation Depr¢ri8tion is provided on tangibl¢ fixed Lwts so &8 to write off the cost or Yaluation, any estimated residual valu¢. over their expected SefUl economic life a5 followT: The trust¢es ¢onsidered the requirement to depreciate the buildin& however, it Is appafeDt the carrying value of the builidng will be far Itss than the estirna¢¢d residual value. therefor6 dEpreciation is not required. Asset cla Fixtures & Fittings Office Equipment Equipment Depre¢iatioD method and rate 150/fy Reducing balance 25% Reducing balanc¢ 25V• sight line Cash tr45h equlvalents Cash and cash equivalefits ¢omprise cash on hand alld call detM)sity and other short-term higbly liquid investments that are readily convertible to a kno wnount of sh and are subject to an insitfirt risk of hge in Yaiue. P8ge 10
Pakistan Community Centre Nolas to the Financial Statements for the Year Ended 31 March 2023 (conllnued) Fund structure Unrestrict¢d income funds are general ndS that are available for us¢ at the tSte8S discretion in turtherdnce of th¢ objectives of the charity. Re5tsict¢d inc0e fvnds are those di)nated for use in a particular area or for specifie purpose4 the use of Ythich is restricted to that area or purpose. 2 Illeome from don8tiou$ legacies UrtrICted funds Genenl RtrICted funds Total rulld5 Grants. including capitsl grants. Grants from other clwities 4,040 31,309 35,349 Total for 2023 31,309 35,349 Total for 2022 35,336 35,336 3 Income fron) eh*ritsble actiYitie5 Uttr#tritted Total rund5 General Hall and fitmitUTe bire Gym Centre servi 30.852 30,852 45 45 Total for 2023 30,928 30.928 Total (or 2022 34,752 34,752 Page 11
Pakistan Community Centre Notes lo the Financial Statements for the Yeydr Ended 31 March 2023 (Continued) 4 Invwtm¢Dt illtome Umrestrictcd runds General I'ot41 tnterest rec¢ivabl¢ and similar income. tnterest receivable on bank d¢p)sits 177 177 Totsl for 21123 177 177 Total for 21122 5 Expenditure On eharltable aetlyities Ujhrnstrietrd Ivnds General Total fund5 Nots Governance costs 2,160 2,160 Total for 2022 3,365 3.365 Total expenditure P•g¢ 12
Pakistan Community Centre Notes to the Finvdncial Statements for the Year Ended 31 March 2023 {¢ontinued) 6 Other expenditure UtriCted fuDds G¢fjeral Restrltted funds Totgl runds Not¢ Staff costs Wages and salaries Other gtsff ¢os(s Deprnciation. amortisation and other similar ¢0515 Atlocated suppi)rt ¢osts 37.834 37,834 1.289 1289 3,211 37,339 3.211 37,339 Total for 2023 41,839 37,834 79,673 Total for 2022 39,624 34,986 74.610 7 AD#lysls of governanc¢ 4nd support eosts Governance costs Unrestrkted To¢41 funds Gellernl Staff costs Wages and salarics IndependeTht examiner fees Examination of the finan¢ial statements oth govffliallce costs 1.425 1,425 250 485 2SO 485 Total for 202J 2.160 2,160 Tolal for 2022 3,365 3,365 8 Net illcomingloutgolng re&Dre£S N¢È outgoing r¢50urce5 for the year include: 2023 2022 Depreciation of fixed &ssets 3,211 2,078 Poge 13
Pakislan Community Centre Note8 to the Fillanelal Statements for the Year Ended 31 March 2023 (continued) 9 Staff Costs The aggregat¢ payroll costs were as follows: 2023 2022 Staff costs during the y¢•r were: Wages Emd salaries Other staff costs 39259 1289 40,548 36,156 16 36,172 No employe¢ received etmluments of more tban £60.(M)O dwing the year 10 Independent examinerfs remuneratlo 2023 2022 Examination of the financial $18temet 250 250 11 Taxatioo The Charity is a registered charity and is therefore exempt from taxation. Pag¢ 14
Pakistan Community Celltre Notes to the Fioaneial Statcments for the Year Ended 31 Mareh 2023 (continued) 12 Tanglble fiIed 435ets tAMd and bulldlllgs Furniture and equipment Tot81 Cost A¢ l April 2022 Additions 37.623 96,736 8.352 134,359 8,352 At 31 Mareh 2023 37,623 105.088 142,711 Depreciatio At l April 2022 Charge for ihe year 86,222 3.211 86.222 3,211 Al 31 March 2023 89,433 89.433 Net l)oDk v¥4lue At 31 March 2023 37,623 15,655 53,278 At 31 March 2022 37,623 10,514 48,137 IJ Debtors 21123 2022 Other debtor5 490 14 Cash and cash equivalents 2023 2022 C&sh on hand Cash at bank 517 42.1122 532 78,772 42.539 79.304 15 Credltors: amounts fallTtig due with] one year 2022 Other t&xation and Social securtty Other ¢[ltorS ArUr8 Defcrred incom¢ 179 31M) 1.828 1,587 300 2,941 14,214 19,042 2,307 Page 15
Pakistain Community Centre Notes to the Financial Statements for the Year Ended 31 Mareh 2023 (continued) 16 Allglysi$ of net funds At l April 2022 FinanciThg At 31 March flow5 2023 Cash at bank and ill hand 79,304 {36,76 42.539 Net debt 36,765 Finallcing cash nows 42,539 At31 Mareh 2022 A¢ l April 2021 C&8h at bank atKI in hand 70.618 8,686 79,304 Net debt 70,618 8,686 79,304 Page 16
Pakistan Community Centre Detailed Statement of Financial Activities for the Year Ended 31 March 2023 Total 2023 Total 2022 Ineome and Endowments from: Donations and legacies (analys1 below) Charitable aoliyiti¢s (analysed below) Invcstm¢nÉ income (analy5ed below) 35,349 30.W28 177 35,336 34,752 Total income 66.454 70,095 EipeNdliur¢ Dli: Charitabl¢ ac¢iviti¢3 {analyxl low) Other expenditure (analysed below) Total expenditure Net expenditure Net movement in fijnds (2,160) 79,673) (3,365) 74,610 (81.833) 77.975) 15J79) 7,880 (15,379) (7,880) Reconeiliatlott of fund$ Total brougbi forward 108,889 116,769 Total funds carried fonvard 93.510 108.889 This page does not form part of the staiulory financial slatements. Page 17
Pakistan Community Centre Detailed Statement of Financial Activities for the Year E( nded 31 March 2023 (continued) Total 2023 Totsl 2022 tsndlegGcl£w UK Government grallts Grants- other agencies Grdnts- other agencies 18,753 16.583 31,309 4,040 35,349 35,336 Charltable ¥v111¢S Hall & Furnityre Hire Centre S¢rvi¢e5 Membership fees 30.852 45 31 34,484 230 38 30.928 34,752 nve,IlmÉni Income Intere on ¢h d¢posits 177 177 Chury'rf&bl¢ ocilvltlgs Casual wages Charitable donations Accountan¢y f Independent examiner's fee (1,425) (1,170) {1,495} (450) (250 3,36 1485) (250) Otlier wendilure Wages salati¢s Food & Refreshments (37,834) (1,289) (896) (2) (6,990) (I,612) {25,483) {3981 (180) (141) (79) (1.419} (139) (414) (2.617) 180} (34,986) {16) (392) Water rates Light, heat and Fth¥er Insurnnce eirl and renewals TelephoThe aThd fyx Computer sollw8rc and maintenaDce costs Printing, postage and 5txtionery Sundry expenses Cleaning L¢gal and professional fees D¢preciation of plant and m&Ghinery Depreciation of fLXtures and flttings Depreciation of offi¢e equipment (5,885) (2,090) (26,288) (759) (180) {173) (280) (368) (414} (1,604) 60 This page does noi fomi part olthe 5tatsthiry fmancial statements. Page IS
Pakistan Community Centre Detailed Statemenl of Flnancial Activities for the Year Ended 31 March 2023 {colltinued) Totsl 2023 Total 2022 79.673 74,610 This page d(K5 not forni part of the 5tstutory financial statements. Page 19