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 

=. 

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¢ respo￿sIble 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 tr￿ste¢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 Com￿15s1o￿ (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¢ pU￿OSeS 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 Ch￿lty.
Risk policy
The tr￿ste¢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 f￿llItieS and other charitsble actÉvities.
Achleyements and perfor￿￿￿te
The tr￿￿teeS 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. U￿estrict¢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 t￿St¢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
Ch￿ltieS 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 Ch￿lty 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 fin￿1￿1 statements are presentd iti stcrling which is the
functional currency of the charity and rounded to the nearest pound.
The sigDificant a￿0￿￿ting 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[￿b￿ed to particular headings
they have b¢en allocated to activities on a basis consistent with use of the resourc¢s.
Tangible r￿ed 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