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2022-12-31-accounts

THE BANGLADESH ISLAMIC ASSOCIATION CHARITY ACCOUNTS (REG. NO.: 700659) FOR THE YEAR ENDED 31 DECEMBER 2022

THE BANGLADESH ISLAMIC ASSOCIATION CHARITY ACCOUNTS (REG. NO.: 700659) CONTENTS

Page
Business information 3
Approval of the accounts 4
Accountants' report 5
Profit and loss account 6
Balance sheet 7
Notes to the accounts 8

THE BANGLADESH ISLAMIC ASSOCIATION BUSINESS INFORMATION

Proprietor

Business address

Accountants

The Bangladesh Islamic Association 63 Mount Street Walsall WS1 3PL 63 Mount Street Walsall WS1 3PL

AA Accountancy (Midlands) Ltd 2 Bush Road Tipton West Midlands DY4 8LB

THE BANGLADESH ISLAMIC ASSOCIATION APPROVAL OF THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

I approve these accounts, comprising the Profit and Loss account, the Balance Sheet and the related notes. I confirm that I have made available all relevant records and information.

...............................................................

The Bangladesh Islamic Association

23 October 2023

THE BANGLADESH ISLAMIC ASSOCIATION ACCOUNTANTS' REPORT

Accountants' report on the unaudited accounts of The Bangladesh Islamic Association for the year ended 31 December 2022

In accordance with the terms of our engagement letter dated 20 June 2022, we have prepared for your approval the accounts for the year ended 31 December 2022 which comprise the Profit and Loss Account, the Balance Sheet and the related notes.

We have compiled these unaudited accounts from the accounting records, information and explanations that you have given us.

AA Accountancy (Midlands) Ltd

2 Bush Road Tipton West Midlands DY4 8LB

23 October 2023

THE BANGLADESH ISLAMIC ASSOCIATION PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022

Turnover
Cost of sales
Gross profit
Other business income
Expenses
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Phone, fax, stationery and other office costs
Advertising and business entertainment costs
Accountancy, legal and other professional fees
Other business expenses
Profit
2022
£
40,297
(14,365)
25,932
16,062
7,945
10,714
4,534
379
1,800
535
563
26,470
15,524
2021
£
33,172
(10,091)
23,081
8,884
3,888
10,851
2,485
744
-
20
200
18,188
13,777

THE BANGLADESH ISLAMIC ASSOCIATION BALANCE SHEET AS AT 31 DECEMBER 2022

Notes
Fixed assets
Equipment, machinery and motor vehicles
3
Other fixed assets
4
Current assets
Bank/building society balances
Net current assets
Loans due after more than one year
Net assets
Capital account
Balance at start of period
Net profit
2022
£
7,238
652,283
659,521
79,542
79,542
-
739,063
723,539
15,524
739,063
2021
£
7,238
657,278
664,516
64,023
64,023
(5,000)
723,539
709,762
13,777
723,539

THE BANGLADESH ISLAMIC ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Accounting basis

The accounts have been prepared under the historical cost convention and in accordance with UK Generally Accepted Accounting Practice.

Turnover

Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Tangible fixed assets policy

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

THE BANGLADESH ISLAMIC ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

2
Profit and loss account analysis
Turnover
Fees
Cost of sales
Other direct costs
Other business income
Other income
Wages, salaries and other staff costs
Wages and salaries
Premises costs
Rates
Light and heat
Property insurance
Cleaning
Repairs and renewals
Repairs and maintenance
Office administration costs
Telephone and fax
Stationery and printing
Advertising and entertaining
Entertaining
Professional fees
Solicitors fees
Consultancy fees
Other business expenses
Subscriptions
Sundry expenses
2022
£
40,297
14,365
16,062
7,945
574
8,154
1,666
320
10,714
4,534
379
-
379
1,800
535
-
535
75
488
563
2021
£
33,172
10,091
8,884
3,888
322
8,802
1,507
220
10,851
2,485
344
400
744
-
-
20
20
75
125
200

THE BANGLADESH ISLAMIC ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

3
Plant, machinery and motor vehicles
Cost
At 1 January 2022
At 31 December 2022
Depreciation
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
4
Other fixed assets
Premises (see note 5)
5
Premises
Cost
At 1 January 2022
Revaluations
At 31 December 2022
Depreciation
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
2022
£
652,283
652,283
Fixtures &
fittings
£
7,238
7,238
-
7,238
7,238
2021
£
657,278
657,278
Land and
buildings
£
657,278
(4,995)
652,283
-
652,283
657,278