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 Assoclatlon 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 responslbllltles of charlty trustees and examiner As the charity's 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 Acl b) follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charilies Act c) state whether particular matters have come to my attention. Basls of Independont examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried oul 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 charity 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 truslees 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 accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply wlth the accounting requirements of the Charities Act 4. That there is further information needed for a proper understandin9 of the accounts to bo reached. Independent examlner's statgm?nt I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in conneclion with following Ihe Directions of the Charity Cornmission 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: 3110112 North West Islarnl¢ Assoclatlon 104801 Receipts and payments accounts For the peTh)d from 0110412022 to 3110312023 Section A Receipts and payments Unr¢strl¢tsd funds to th• n••r•it Re$tri¢ted funds Total funds Last year lo th• Mar••t £ to th• n￿r•S1£ ¢0 th• n•ai••t £ A1 Recel Oonations Grants Bank interest Subscri lions Gift aid received 28,495 1,146 1.333 710 26,871 SS366 82.841 1,333 710 12,026 26 11 A1 Sub total (Gross Income for the Annual Relurn} 43,710 26,071 70.￿1 62A67 A2 A•••t and Inv•stm•nl sales (see tabl88 l and 2 In section 7 ol the guidance). A2 Sub lotal Total recelpts 43,710 26,871 70.581 82,867 A3P• •nt• Direct charitable actsVIt 19,73a 7.061 28,799 10.639 A3 Sub total 19,738 7.061 2¢,799 10.639 A4 Asset and Inwstment purchases (see tables l and 2 In sectlon 7 of th8 u￿anCe A4 Sub total 19,738 7,061 26,799 10,639 Net of re¢eipts/(payments) A5 Transfer8 b¢¢w•en funds A6 Cash funds14$t year and Cash funds thls year end 23.972 19,810 43,782 72.228 65,435 89,407 219.349 239,159 284,784 328,506 212.556 284.784 North WKt l•l•ml¢ ￿#￿¢11110￿. 104001 P•ilod •nd dai• 31mr2023 Seciion B Statoment of assets and liabilities at the end of Ihe period CalogovI¢s Uni••trfct•d R•6lrlet•d fund¥ lund• Ool•?IlJ Toi•l fvndl L•81 yur 81 C••h l¥nd• Io A•w••IÉ oi Tolal ¢4¥h funds J9.407 231.1$9 J21,681 4)n beh•ll ol •ll truile•* Sign•lwfe Pthl Name •ppro¥•l m.kamd hbdmsq 3111124 cs Camscanner North West Islamic Associatton 3110312023 Section C Notes to the Accounts C1 Nature and purposes of funds Unreslricled funds are available for general purposes in accordance with the charitls charitable purposes. The C￿MmUnItY building fund is restrbcted and is designated for the acquisrtion ol a community building for the tharily. North West IslamSc Assoclatlon 3110312023 Additional analysis (1) Analysis of receipts and payments 1 Donationsnncome Unr•strl¢t•d lund$ R•$trlcted funds Tolal ¢urr•nl porlod Total INst p•rlod to no•ro#t £ ¢0 n•ar•st £ to n•ar•sl £ to n••r••l £ Collectionsldonalions Bank inleresl Subs¢riplion$ Gift aid 28,495 1,333 710 12.026 42,564 26.871 55.366 1,333 710 12,026 69,435 82,841 27 Total 26,871 82.868 2 Grants Unr08trlct•d lunds to n•ar••t t Tg1•l ¢urr•n¢ p•ilod to n••r••l £ Total14st rlod lo n••ty$t£ R••trl¢t•d lund• to n•u••t £ Social action projecl Work$ho 796 350 796 350 Total 1,146 3 Gross racelpts from other charltable actlvltles Unr••trlct•d fund• R•*trlct•d fund¥ Tolal curr•nl p•rlod Total la•t p•rTrod lo n••r•st £ to n••1￿1 £ lo n•4r••l £ Worksho slsimilar activities Total 4 Paym•nt8 relating directly to charitable acliviti•s Unr••trlct•d lund¥ Total ¢urr•nt p•rlod Total la¥1 p•rlod R••trlct0d funds to n•ar••t É to n••r•st £ to n•ar•¥t £ L￿h1 and heat Rent and rates Centre fit-ouurepairs Communil feslivalslevenls Charitable donations Food Bank Charitable donations Earth uake Relief Nl Air Ambulalion donalion Administration costs Insurance Bank fees 856 9,343 856 9,343 1,580 506 9,397 5,024 164 317 58 1,480 730 186 19,738 1.336 1.500 492 550 15 721 730 186 26,799 T*)tal 7,061 10,639 North Wa8t Islamlc Assoclatlon 3110312023 Additional analysis (2) Breakdown of rostricted funds Communlty bulldlng fund Olh•r RoStrl¢lod Fynd¥ Total r•8lrl¢t•d funds T•tsl r*$trl¢tod fundg last perlod Re¢elpts Donations Nl Ambulance donations 20.302 20,302 56.241 492 Foodbank donations Earthquake Relief 1,336 5,233 1,336 5,233 Sub total Rocolpls from a85Ot & Investment 8alo8 Proceeds from sal• of fixed assets Proceeds Irom 8ale of investmenls Sub total Total recelpts 20,302 26,871 56.733 20,302 6,569 26,871 56,733 ent8 Food bank donations Nl Ambulalion donatsons Eart uake Relief donations 1,336 492 5,233 1.336 492 5,233 Sub total Payments relatlng to •$••t and Invostmfrnt mov¢m•nl$ Purchases ol fixed assels Purchase of inveslmenls 7,061 7,061 Sub total Total payments N•t re¢￿p1S / (paym•nts) Tran$f•rs lo l (from) funds 7,061 14921 7,061 19,810 20,302 56.733 Surplus / (d•ficitJ for y••r 20,302 1492) 19,810 56,733 Nalure and ur ose of funds Unrestricted funds are available for general purposes in accordan￿ with Ihe charity's tharilable purposes. The community building fund is reslrieled and is designaled for the acquisition ol a community building for the charily