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2023-03-31-accounts

FINANCIAL STATEMENTS

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

FOR THE YEAR ENDED 31/03/2023

ROY & CO. CHARTERED CERTIFIED ACCOUNTANTS

139 WILBRAHAM ROAD FALLOWFIELD MANCHESTER LANCS M14 7DN

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

STATEMENT INDEX

PAGE 1 STATEMENT OF FINANCIAL ACTIVITIES
PAGE 2 BALANCE SHEET
PAGE 3-4 NOTES TO THE FINANCIAL STATEMENTS
PAGE 5 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
PAGE 6 STATEMENT OF TRUSTEES RESPONSIBILITIES

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31/03/2023

2023
Notes
3
88132
88132
4
(28,682)
5
(27,068)
32,383
-
32,383
196,222
228,605
Net Incoming (Outgoing) resources
Balance brought forward at 1st April
Balance carry forward
Administrative Expenses
Operative Income/Loss
Interest payable and similar charges
RESOURCES EXPENDED
Other Operative Expenses
INCOMING RESOURCES
Total Income Resources
2022
40077
40077
(23,083)
(19,143)
(2,149)
-
(2,149)
198371
196,222

1

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

BALANCE SHEET AS AT 31/03/2023

Notes
FIXED ASSETS
2
CURRENT ASSETS
Cash at bank
Cash in hand
CREDITORS
Amounts falling due within one year
6
NET CURRENT ASSETS
CURRENT ASSETS
CREDITORS
Amounts falling due after more than one year
7
NET ASSETS
FINANCED BY ACCUMALATED FUNDS
Reserve Account
Special reserve
Bangladesh Disaster Fund
£
£
402129
85201
28
85229
6154
79075
481204
12500
468704
228605
239909
190
468704
2023
2022 2022
£
£
402129
53558
88
53646
6954
46692
448821
12500
436321
196222
239909
190
436321
436321
196222
239909
190
436321
Name: Abdul Nashir Wahab Mr Suruk Miah
Status: Chairperson Treasurer

2

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

NOTES TO THE FIANCIAL STATEMENTS FOR THE YEAR ENDED 31/03/2023

2. FIXED ASSETS

COST
As at
01/04/2022
Additions
As at
31/03/2023
DEPRECIATION
As at
01/04/2022
Charge for the year
As at
31/03/2023
NET BOOK VALUE
As at
31/03/2023
As at
31/03/2022
687405
687405
292033
292033
395372
395372
Building
15%
61227
61227
55071
55071
6156
6156
Fixtures &
Fittings
33.33%
325452
325452
325016
325016
436
436
Computer
Equipment
15%
14617
14617
14452
14452
165
165
Kitchen
Equipment
Total
1088701
0
1088701
686572
0
686572
402129
402129

3

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

NOTE 3- INCOMING RESOURCES
1 Rent Received
2 Membership
3 Donation
4 Grant
NOTE 4- ADMINISTRATIVE EXPENSES
1 Salaries & Wages
2 Rates
3 Insurance
4 Light, Heat & Power
5 Stationary & Postage
5 Telephone
6 Professional Charges
7 Consultancy Fees
NOTE 5- OTHER OPERATIVE EXPENSES
1 Social Events
2 Builder
3 Sundry Expenses
NOTE 6- CREDITORS (Within one year)
1 Inland Revenue
2 Professional Fees
NOTE 7- CREDITORS (More than one year)
1 Hall Hire Deposit - Mr Iqbal
2023
12070
61990
4072
10000
88132
13200
832
1995
8584
88
933
800
2250
28682
6408
19600
1060
27068
5354
800
6154
12500
12500

4

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY

CENTRE

STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31/03/2023

The Trustees have, as requiries by the law, prepared accounts for the year ended 31 March 2022, which give a true and fair view of the state affairs of the association and of the profit or less for that period. In preparing these financial statements, the Trustees have:

The Trustees have been keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the association and enable the trustees to ensure that the accounts comply with the Charities Act 2006. In addition, the trustees have taken reasonable steps in safeguarding the assets of the association, preventing and detecting of fraud and other irregularities.

5

GREATER MANCHESTER BANGLADESH ASSOCIATION AND COMMUNITY CENTRE

INDEPENDENT EXAMINER'S REPORT

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparations of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the act, whether particular matters have come to our attention.

Basis of independent examiner’s report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting record whether comply with the Charity's Act 2006. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters.

Independent examiner’s statement

In connections with our examination, no matter has come to our attention:

(1) Which gives us reasonable cause to believe that in any material respect the requirements:-

to keep accounting records in accordance with section 41 of the Act; and

to prepare accounts which acord with the accounting records and to comply with the accounting requirements of the Act have not been met; or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

ROY & CO.

30 January 2024

CHARTERED CERTIFIED ACCOUNTANTS

139 WILBRAHAM ROAD FALLOWFIELD MANCHESTER LANCS

6