North West Islamic Association Charity Number: 104801 Receipts and payments accounts for the year ended 31 March 2023 Trustees and other information North West Islamic Association Charity No 104801 Trustees Dr Imtiaz Kar Dr Heba Ali Dr Raumeen Gani Mr Lofti Jalloul Dr Rashida Rauf Dr Zafar Nasir Dr Mohammad Abou Samra Independent examiner's report to the trustees of North West Islamic Assoclation I report on the accounts of the trust for the year ended 31 March 2023, which are set out on pages 4 to 8. Respective responsibillties of charlty trustees and examiner As the charivs trustees you are responsible for the preparation of the accounts in accordance with the Charites Act (Northern Ireland) 2008. It is my responsibility to: a} examine the accounts under section 65 of the Charities Act b) follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act c) state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act. My examination included a review of the accounting records kept by the charty and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordan￿ wtth section 63 of the CharÈties Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: Emma McDaid Relevant professional qualification or body: Chartered Accountants Ireland Date: North West Islamic Assoclation 104801 Receipts and payments accounts 0110412022 For the period from to 3110312023 Section A Receipts and payments Unrestri¢tgd funds Restricted funds Totsl funds La$t year to the near¢st to the nearo8t£ to the n8are8tÈ to th8 nearest£ A1 Receipts Donations Grants Bank interest Subscri lions Gift aid received 28.495 1.146 1.333 710 12.026 26,871 55,366 1.146 1,333 710 12,026 82,841 26 Af Sub total (Gross income for the Annual Retum) A2 Asset and investment sales (see tables 1 and 2 in seCt￿n 7 of the guiLlan￿). 43,710 26,871 70,581 82,887 A2 Sub total 43,710 26.871 70.581 82.867 A3Pa ents Direct charitable 8clivt 19.738 7,061 26.799 10,639 A3 Sub total 19.738 7.061 26,799 10.639 A4 Assgt and investment purchasgs (see tables l and 2 in secbon 7 ofthe guidance) A4 Sub total 19.738 7.061 26.799 10,639 Net of receiptsi(payments) A5 Transfers between funds A6 Cash fund5 last year end Cash funds this year end 23,972 19,810 43.782 72,22B 65.435 89,407 219,349 239.159 284.784 328,566 212.556 284,784 North West Islam1¢ Asso¢lallon- 104801 Poilod ond dalo 3110312023 Section B Statement of assets and Ilabllitles at the end of the period C411i'gotiot Dcl4711% Unrostflclod fund Roslrlcted funds Totsl Ivnds Last yoar 81 Cash lund$ 8ank acc￿￿4S to n•ar••t J2J.$66 139 159 281.784 rotal cash funds 89.407 239.159 328.566 284,784 &9ned by one trustee behall ol all 11 trustees Signalure Prlnt Name Dale ol approval N.kaMd hbauSoMVq 311)114 cs Camscanner North West Islamlc Association Section C Notes to the Accounts 3110312023 C1 Nature and purposes of funds Unrestricted fur¢ds are available for general purposes in accordan￿ with the charIt￿S charitsble purposes. The community building fund is restricted and is destgnated for the acquisition of a community buikling for the charity. North West Islamic Associatlon 3110312023 Additional analysis (1) Analysls of recelpts and payments l Donationsllncome Unr*$tricted lunds Total Current Pori0¢1 to n•ar¢st£ R•$trt¢ted funds Total la¥t p•rlod to ne8rest£ to noaYest£ to nearest£ Collections/donation$ Bank inleresl Subscription$ Gfft aid 28.495 1.333 710 12.026 42.564 26,871 55,366 1.333 710 12.026 69.435 82,841 27 Totsl 26.871 82,868 2 Grants Unrestrletèd funds to neatgSt£ Total current perlod to noaTest£ Total last period to ne•rgst£ Restrlcted fun(Is to rwr¢¥t£ Soclal action projecl Worf(shops 796 350 796 350 T¢Xal 1.146 1.146 3 Gross receipts from other charitable activities Unrestrl¢ted funds Rèstricted funds Total current perlod to Margst£ Total last period to ntrarest£ to I￿r¥st£ Workshopslsimilar activit￿S Total 4 Payments relating dlrectly to charitsble activities Unrestrkted funds Totsl current perfod t) thtrarest£ Restrlcted fund$ Totsl last perlod to tttarest£ to rtèarest £ to n¢•rest£ Light and heat Rent and rates Centre rrt-ouvrepairs Communi festivalslevents Charitable donations Food Bank Charitable donations EarthqL¢ake Reltef Nl Ar knbulalion donation Adminislralion costs Insurance Bank fees 856 856 9.343 1,580 5.024 1.500 5.550 550 1.480 730 186 26.799 506 9.397 1.580 5.024 164 317 58 1,480 730 186 19.738 1,336 5,233 492 15 721 Total 7.061 10.639 North West Islamic Assoclatlon 3110312023 Additional analysis (2) Breakdown of rèstricted funds Communlty bulldlng lund Othèr Restrjctèd Funds Totsl Mstrlctsd Total restrletsd funds funds last per5od Rec8lpts Donation$ Nl Ambulance donations Foodbank donations Earthquake Relief 20.302 20.302 66.241 492 1.336 5,233 1,336 5.233 Sub totsl Receipts from assot & investment sales Proceeds from sale of fixed 8ssel$ PrO￿edS from sale of investments Sub totsl Total recelpts 20,302 6,569 26,871 56.733 20.302 6.569 26.871 56.733 Pa ents Food bank donations Nl Ambulation donations Earthquake Relief donations 1.336 492 5,233 1.336 492 5.233 Sub total Payments relating to asset and investment movements Purchases of fixed assets Purchase of investrnents 7.061 7.061 Sub total Totalpayments Net ￿tIPts / (payments) Transfers to l (from) funds 7,061 14921 7,061 19.810 20.302 56.733 Surplus /(defi¢it) foryear 20.302 {492} 19.810 56.733 Nature and ur 05e of funds Unrestricted fttnds are availabfe for general purposes in accordano wÈlh the charivs charitable purposes. The ¢ommunity building ftEnd is restricted and is designated for the a¢quisition of a community building for the thallty.