1005985
CHARITY REGISTERED NUMBER:
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ABU & ABU CHARTERED CERTIFIED ACCOUNTANTS ABU NOWSHED CENTRE SMALL71[WORDSWORTH] HEATH, BIRMINGHAMROAD . B10 0ED _ cua WEST MIDLANDS ~— _
aRSHAH JALALSAR BENGALIEAE SCHOOL ANDSE MOOL AND ISLAMICISLAMIC CENTRECENTRE SEMALEGAL ANDBOY ADMINISTRATIVEAUNELNIS ERA LIVE INFORMATIONINFORMATION
Company Number: 1005985
Trustees:
Dewan Abdullah Fahmi Choudhury - Chair Junab Ali Jamal Hussain Nazarul Islam Mohammed Mahruf Hussain
Registered Office: 61 Poplar Road Sparkhill Birmingham Bll 1UH
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Accountants: Abu & Abu Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham Bi0West 0EDMidlands
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS
Page Charity - Examiners report 1 Trustees' report 2 Balance sheet 4 Statement of financial activities 5 Schedule of funds 6 Notes 7
INDEPENDENT EXAMINERIS REPORT TO THE TRUSTEES OF SHAH JALAL BENGALI SCHOOL AIYD ISLAMIC CENTRE FOR THE YEAR ENDED 31 MARCH 2025 I report on the accounts which are set out on pag¢s 4 to 9 Respective responsibilitles of the truslees and examiner The tswstees aT¢ resposIble for the pr¢paTation of the accouDts. The trust¢e8 consider that an audit is not required for this year under section 144(2) of the Charities A¢t 201 I (the 2011 Act) and that an independent examination is needed. It is my responsibility to: The trste¢S who are also directots of the company for the purpose of Examitie the accounts uJJder section 145 of the 2011 Act. follow the procedures laid down in the general directions given by the CIMTity Com15s1o (under s¢¢tioll 145(5)(b) of the 2011 Act)" and state whether particular matters have con to my attentiotL Basis of independent examintr's report My examination was catTied out tti accordance with the GeneTal Directions given by th¢ Charity Commission. An examination includes a review of th¢ accounting records kept by the ¢harity and a comparison of the acwunts presented with those recor(ts. It also includes collsideration of any unusual items or disclosures in the accounts, and seeking explanations from you a5 tsvste¢s concerning any such matters. The procedures Idertaken do not provide all the evidence that would be required in an audiL and consequently no opinion is given as to whether the accounts pr¢sent a "true and fair viev/' and th¢ wort is limited to those Jnatters set out in the statement below. llldependent exllminer's stitement In our opinion the financial statements: give a true and fair view of the of the state of the companys affairs as at 31 March 2025 and of its profit for the year then elld" have been properly prepared in accordance with United Kingdom Gen¢rnlly Accepted Accounting Practice - Financial Reporting StsndaTd 102. and have been prepared in accordance with the requirements of the Companies Act 2006. Abu Nowshed. FCCA Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Binningham BIOOED West Midlands ated'.21 January 2026 Page
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees wlu) are also directors of the charity for th¢ pUOSeS of th¢ Companies Act, subEnit their onnual report and the unaudited financial statements for the year ended 31 Mawb 2025. The trustees have adopted the provision5 of the Statement of R¢¢ommended Practice (SORP) 'Accounting and Reporting by Charitie5" issued in 2005 in preparing the annual report and fll)anc&al statements of the charity. Structur4 Governanee and M¥nagement Truste¢ induction and training New Trustees undergo on orientation day to brief them on their legal obligations under charity and company law, the conteDt of the Memorandum and Articles of Association, the commitee atEd d¢¢ision maktng processes, the bwsines5 plan and recellt finallcial perforniance of the ¢harity. During the illdu¢tioll day they meet k¢y employees and other trustees. Trustees are encouraged to attend appropriat¢ cxternal training events where these will facijifate the undertaking of their rok. Organisation A board of trustees of up to members, who meet quarterly. administers the Chlty. Risk policy The trste¢S have examined the major strntegic. business and operational risks which the charity faces and confirni that sYSten have been estsblished to enable tegular reports to be produced so that the necessary steps can be tsken to lessen these risks. Objectives and activities The Principal activity of the company continues to be that of serying muslim coD)munity in terms of prividing access to prayeT fllItieS and other charitsble actÉvities. Achleyements and perforte The trteeS are confident and taktng measures to ensure its cbarttable activities are continued to the community. Flnancial review Re5erYes policy Page 2
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE DIRECTORS, AND TRUSTEES, REPORT (Continued) FOR THE YEAR ENDED 31 MARCH 2025 It is the policy of the charity to maintain Unrestricted fiwds, which are tbe free reserves of the charity. at a level whtch equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration and support ¢05ts and to Tespond to emergency opplications for grdnls which arise from time to tilne. Uestrict¢d fimds w¢r¢ nMintaiu¢d at this level throughout the year. Grant nlaking policy The charity is not a grant awarding body. Plans for futsre periods No other fvture plan considered ot the moment. Trustees, responslbtlities In relation to tbe financlal stxtements The trustees are responsible for preparing the T[te¢s, Annual Report and the fllwicial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praoticc). The law appIicablc to charities in England and Wales requires the tSt¢eS to prepare financial statements for each finmncial yw whÈch givc a true and fait view of the stats of affairs of the charity and of the incoming resources and application of resources of the charity for that period. Ill prep8ritig these fillancial stafrments. the truste¢s are required to: select suitable accounting polici¢s and apply them consistently: observe the metho&8 and prillcipl¢s ill the ChltieS SORP 2019 (FRS102)" make judgements and estimates that are reasonable And prudent. state whether applicable accounting standards have been followed,subject to any matsri81 departures disclosed and cxplatned in the financial statements" prepare the financial statements oll a going concern basis unless it is inappropriate to presume that the ¢h8rity will ¢ontillue in opentio The trustees are responsible for keeping proper accounting records which disclose with reasoDable accurdcy at ally time the fina0cl position of the charity and enable them to ensure that the f]nancial statements comply with the Charities Act 2011. the Charity {A¢couttts and RepoTts) Regulations 2008 and the provision of the trust deed. They also respon5ibl¢ for safeguarding tbe assets of the Chlty and hence for taknng rc&sonable steps for the prevelltion and detection of fraud and other itregulaTities. This report WRS approved by the board of directors and trustee5 on 21 January 2026 and signed on its behalf. Dewan Abdullah Fahmi Choudhury Trustee. Page
COMPANY NUMBER.. 1005985 SHAH JALAL BENGALI SCHOOL AND ISLAMIC CEiYfRE BALANCE SHEET AT 31 MARCH 2025 Nots 2025 2024 Current assets Bank Accounts 4,428 4,095 4,428 4.095 Credltors Amounts falling due within onc year 1,160 2,160 Net current assets 3268 1.935 Total assets Iess cllrrent liabilfities 3.268 1.935 Net assets £ 3,268 £ 1.935 CApital funds Unrestricted fimds 3.268 1,935 Total funds £ 3,268 £ 1.935 Approved by the trustees on 21 January 2026 aud signed on its behalf. Dewan Abdullah Fahmi Choudhury The aDnexed tlotss forni part of these financial statements. Page 4
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE STATEMENT OF FINANCIAL ACTIIqTIES FOR THE YEAR ENDED 31 MARCH 2Q25 Total Funds 2025 Tot Funds 2024 Unrest'd Funds Incoming resources Jncoming Resowces from geD¢rdkd fiwds: Voluntary income 35,047 35,047 19.423 Total Incoming resources 35.047 35,047 19.423 Resourees expended Costs of generating fimds 31,141 31,141 19,311 Governance costs 2,573 2.573 360 Total resourees expended 33.714 33,714 19.671 Net movement in funds 1.333 1,333 (248) Total funds brought forward £ 1,935 £ 1.935 2,183 Total funds carried forward £ 3268 £ 3.268 £ 1,935 Details of Incoming resources and resources used are given in the not¢5 to the financial ststem¢nts. Page
SHAH JALAL BENGALI SCHOOL AND ISLiMIC CENTRE STATEMENT OF FINANCIAL ACTIVITIES DETAILED ANALYSIS OF MOVEMENTS FUNDS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 General Fund Balance Blfwd Surplu(DefiCllt) for the year 1,935 1.333 2,183 (248) 3,268 1.935 Totsl funds at 31 Mlrch 2025 £ 3,268 £ 1.935 Page
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAR H 2025 AccountiLg pollcles The charlty Gonstitutes a public benefit entity as defined by FRS 102. The financial statements have b¢¢n prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Prnctice applicable to clmrities preparing their cOUnts in accordance with the Fin&nciaI Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 (as updatsd through Bulletin I published on 2 February 2016), the FiJ)aDcial Reporting Standard Applicable in the United Kingdom and Republic of Ireland (FRS102), the Ch8riti¢s Act 2011 and UK Genctally Accepted Praeti¢¢ as it app]ie5 from l Jattuary 2015. The charity has applied Update Bulletin l as published on 2 Febrnary 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section IA. The financial statements ar¢ prepared on a going concern basis WAder the historical convention (modified to include Certain itcnjs at fair valu¢). The fin11 statements are presentd iti stcrling which is the functional currency of the charity and rounded to the nearest pound. The sigDificant a0ting poli¢t¢s applied in the preparation of these financial st2t¢ments are set out below. These policies bave been Consistently applied to all years unless oth¢rwise stated. Incomftng resources All illcoming resources are included in the SOFA when the charity is legally entitled to the income and the amount wi be quantified with Teasonable accuraoy. Resources expended All expenditure is accounted for on an accruals basis and has been classificd under headings that aggregate all costs related to the category Where costs rallnot be directly att[bed to particular headings they have b¢en allocated to activities on a basis consistent with use of the resourc¢s. Tangible red assets and depreciation TaDgible fixed assets are stated at cost less depreciatioL Depreciation is provided at rates calcuIated to write off the c05t less estimated residual value of each asset over its expect¢d useful life. as follows: Land ar buildtngs- 3YTr per annum of cost Plant atld Machinery- 25D/• per annum of cost Fixtiwes and Fittings- 20 •/0 per annum of wst Motor VehiGl¢s_ 251/10 per annum of cost Page 7
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE Y40TES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025 Turnover Credltors Amounts falling due WAthin one year.- 2025 2024 Sundry Creditors 1,160 2.160 £ 1.160 £2.160 lkncomkng resources Unrest'd Funds 2025 Total Fujjds 2025 Total Funds 2024 Voluntary Income Donations Maktab fees Mattiage Services Advert income 33.922 835 150 140 33.922 835 150 140 18.498 735 LOO 90 35.047 35,047 19.423 Costs of generatlng ndS 2025 2025 2024 Admill Costs Utilities Bank cbarge Printing & Stationery Wages and Salaries Repairs & Renewal 200 6.199 281 1,112 15225 8,124 465 3.586 60 160 15,040 31,141 19,311 Page
SHAH JALAL BENGALI SCHOOL AND ISLAMIC CENTRE NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025 Governance costs 2025 2025 2024 Accountsncy & IE Report Insrnce 600 1,973 360 2,573 360