Charity registration number 1012357 IEFtgland and Wales) JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 c?,,, xeinadin
TraC.1g ID 1022-,89-12rOIS JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mt S DadhN¥ala MrlMRaJ2 Mr M J l)esai Mr E H Sader MrYMKJada Chority number (England and Wale51 1012357 Principal address Thomton V*w Road Clayton Bradford BD146JX Auditor XeinadinAudit Limited Ground Fkjor. Crtygate Longridge Road Preston Lancashire United .dorn PR2 5BQ
Tra&ing 10 T923J89-12J 0166 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI CONTENTS Pa9e Trustees report IndepeThlent audbtorfs report Statement of financial activities 9alan sheet 10 statement ol cash flow5 Notes trj the finanual statements 12-19
Trac1 ID 1023rag-12101$6 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their annual report and finanrial stslements for the year ended 31 Au9USt 2025. The finala] statements have been prepared in acL0rdanC with the accounting polices set out in note 1 to the financial statements and cornpty with the chanty's goveming document th& Charities Act 2011. FRS 102 'Th8 Fin3no31 Reporting Standard applicable in the UK aThJ Republic of Ireland. and the Chanties SORP 'Ac¢ounting and Reporting by Charities. Statement of Recornmended Practi applicable to charities preparing their accounts in a¢cordance with Ihe Financ1 Reporbng Standard applirable in the UK and Repubti¢ of Ireland IFRS 1021" Oblecbves and activitie5 There are currently approximately 410 students on roll and appr0m>1ety 130 siudents are in the post 16 promsion. The majority of students a 8ribsh Muslims. As education providers. Jaamia endeavours to promde all thèir students wrth as many opportun"e$ In education as possible_ The school prides itself lor beirg an instttute that offets both a comprehensive Aalrnah Cout5e and Secondary curriculurn. We aim to connect the curricula as much as possible within the school. such that the teaching of the secondary curriculum is not divorced and separated trom Islamic Conpts." rather rt is enhanced by introducing Islatnic concepts. believe. through the prowsion of tsvo curricula within the school". namely the secx)ndary cumculum and the Islamic Soences Curriculum. our students enjoy increased opportunities. The school aims to ensure that the kn.me spent at Jaamia. fa(alitate students to attain. pn"manly the hvJhest levels of 5Piritual. moral. cultural and Islamic awareness and. in dose conjunction with this, Ihe highest levels of physical intellectual achievement of which they are capable. Moreover. SCI seeks to prepare students for the 21st century, through religiou5 faith. by raising their awareness to the different tsJltuos around us and how we can Iwe as a cohesive c(Nnmunity in a plural souety by aptsn9 and respecting diversty by being tolerant to others in accordance with fundamentsl Bnbsh value5. This 15 achieved by acbvely promobng attitude5 such as SpeCt for rule of law. IndivKlual libertes. democracy and mutual respect for dIffertt fw'ths and beliefs arKJ foi those wthout faiu).. all of which conslitute fvndarnent318rth.sh values. In addition. the school seeks to empower Students and prowde them with a strorJ reluious arKI Britsh ents"ty where Ihey feel confKlent of both their fel(qious and Brity"sh identity- The schod has a friendty atmosphere where the stikyents leam and adapt to get on wrth others. h8ve the opportunty to meet girts trorn different oJhural bad(grouThJs. improve thw'r interaction atyj communication skills. learn indep8ndenc£ and Increase their farth_ The school offers a good broad rarye of subjects from Ihe National Curriculum. The appropriate curriculum policies which are In place a supported by good qualty sthemes of work for all subJ"ects. cJJrntsJlum provides for girts to be¢ome Muslim scholars and relvJious teachers and also prepares them for any further educstion they would like to pursue. The broad curriculum ensures that students are appropriatety prepared for life beyond school. The school s promsion for study of Hadith (Piophetic TradOnSI. the Qurani¢ studies (the practical aspects of Islamic lifel and the Aiabic and Urdu language is outstandiTrJ. Support sessions a provided for students in need of extra help and there are also extra<urricular actiVe5 which include cooking and art & STEM dubs etc. Public skaking. sporting and gardeniro activit5 are also organised. Fun¢Jraising opportunitie5 have been organised for registered charit*S. Th8 school has an embedded programrne of career educats.on and guidor Ihat is known understocé by pupils. parents. teachers and employers_ Further to service. students then have opportunty to go on to work experien plaMents. In addilion, we have extended our career5 adm enabliry pupils. access to apprenliceships enhancing their key ski115 and have also ethnded vists frorn professionals. They also re1ve regular visitors from different walks of life lo talk to thern aboutjob opportunites in their oryan15ations. Subject specific educational trips are also in pl to further enhance the student's knowledge and learning as well as trips out. Educational visits were arranged for different year groups to the Magna Science AdvenbJre Centre, Nell Bank. Go Ape. Botton Abbey. 14aknonal Emergency SWis Museum. Doe Path and Malham Cove. The school undertakes all the required checks to ensure that its staff and the proprietors are suitable to wort( wth children. The school maintains a singk central register whith meets ihe ula.0ns.
JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Commitment to Equality The Charity is committed to promoting and athwrvJ equality. and lo ensure that unfair discrTmination Is eliminated. It believe5 that unfair discrimination is totally unacceptable. Discthmlna.0n on the grounds of gender. race, disability. age. religious or political belief. sexual orientation. soual badtground. mantsl status or pregnancy will not be t0rated wthin Jaamia. A¢hlevements and perfonnance Significant actNitffj8s ènd achievements against objecfwes Jaamiatul lrnaam Muhammad Zakaria Muh4ir Madani offeys a unK4ue o)mrnunity and enwronment in which students leam and eXpenen a vast array of social and academic skills in a safe and highly organised school that endeavours to make Students. schooling hvjhly fnjitfijl and memorable. The sdwl day is stru¢tured so that student5 utilise their time well and in a balanced manner. Vve a nfident that the edurAtiOn proded equips our students to deal wth dema$ of adutt lrfe in a mature and responsible manner. This year has erTr parnojlarfy significant. marked by the In¢pendent Sch(rtYs Inspectorate IISII inspection in October 2024. which was highly positive. The report high1hled strorYJ leadership and govern8rt, with trustees maintaining effective oversight arKI ensuring Cc¥npIian wth all standards. The sthool's 5slamic ethos Is deeply ernbedded in bott) academic and boardiry life. fostering a respectful and welkmannered student body. Pupils benefit from a broad DJrThculum. robust pastoral care. and stsuclured personal development programs. ongside this. a major challenge for management ar twstees has been adapting to the VAT legislation that came into force at the end of October, requiring significant work to ensu complonce ard finanaal stabilty. The twstees of the sthoc4 nawgated other snificant financial thalleroes t(M). indudiwJ business rates. IneaSe in NalioTral Insuran contributions, and the broader impact ol finanoal hardship on families. These pressures neces511ated a careful reVW of school fees to ensure sustainability while remaining mindful of the financial burden on parents. To rnbtigate these c*allerwes, fundraising efforts were expanded. seeking communty support and altematsve revenue strearns to maintain the Scho.$ hh slandar(Js of edUtion and pastoral caiE. Despite th15. th& 5th001 conbnues to move forward with resi1n. loojsing on both imme(liate priorities and long- tem developrnenL ar8 a150 delighte(J with our SUC$51 cornpletion ofthe Bradlotd HeJllhy Minds Charternark GO Award. The Twstees are pleased that the PerfOman of the school has been more than satisfactory through the year. In the GCSEIA Level examinations, Jaamiatul Imaatn Muhatnrnad Zakaria Muhaiir Madani enjoys yet again a positive year on year examination results which are evKlent indicators of SUC$S1vI teaching and arning. wth parbcular strength in Modern Foreign Languages and GCSE core subjects. The school curienuy has full memtrErship vrith ISC (Ind4)eIent Schth)Is Counrill. ISBA and ISA Ilndependent Schools Association). Building Development and Infrastructure Improvernents The following building and infrastructure improvemenis were rnade". . Safety urgrades.. inst311aton of handrails aThJ replaCent of damaged play area panels . Plumbing & methanical works". rnajor re-yping. boiler pairS. manifold fixes. and 5y5tem corrections across multiple buildings Water system improvements" replacement of taps. shwr upJrades. and new installations.. thermostatic valve replacèments Electrical upgrades." insiallab.on of an ewn'c generator to Djrtail any dIstUrf)an in the event of any power euts, new distribution board and irnproved fuse box Snage IT & communications. Installalion of VOIP payphone5 and an Fntemet leased line StrLJCtural repairs." chirnney reslorabon, roof repairs and wall ie-poinbng Bui1é1ng maintenan. plasienng. repainting. and preparation of comrnon areas . Fumiture & fittings". upgrades to ftjrniture and rnattre5ses across buildings . Heabng system Improvement5". boiler paIrs. tnstallats.on ofgas Ly)oster. and slpporttng C2b layS . Site stability." installation of buttress 5UPPOrts along the boundary walls
Tta¢king ID 7023J8>12iQtgfj JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Financial revlew ReseThes policy It 15 the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equwalent to between three and six month s expenditure. The trustees Consider that reserves at this v will ensure that. in ihe event of a sonificant drop in funding. they wll be able to conbnue the charity's current activities while con&deration is given to ways in which addits'onal funds may LE ra15ed. This level of reserves has been maintained throughout the year. Plans for futur8 poriods 1. Window Replament Prqect Replacement of approximately 500 Wdow5 acro èll builth"ngs. amed al improving safety. insulalion, and overall energy 8fficiency. 2. Indoor Sports Hall I Prayer Room PrLyect Development ola much-neededmulttpurpos8 facility to accommodatephystGal a¢tivibes. assefflblies. and salah. Stnjcture. governance and management The trust is an unincorporated trust. ¢onstitut8d urKler a trust deed dated 12 June 1992 as amended by scheme dated 11 August 2021 3nd 15 a regislere(I charity. number 1012357. The trust was estsbiished to prornote the advancement of eduGqtion and the adVanMent ol Islamic failh parb'cularty by estsblishing and operating an The trustees who 5etved during the year and up lo the date of svJnature of the finanaal statements were.. Mr S Dadhiwala MIlMRaja Mi M J Oesai Mr E H Sader MrYMKJada Re¢ruitrt7ent and appointmerjt of trust88S Appolntment of Trustees The trustees are appointed by the Board of Trustees. The trust deed prowdes for 5 trustees. The Prinupal for the tirne Ing of the instrtution if not otherwise a trustee shall be an a¢Jditional trustee ex-offiao. The power of appointmellt of IsleeS is vested in the conbnuing twstees lexduding any tiring trustees). Th8 appointsnent ol teachers. a¢Yministrators and other people require(I for the running of thè Institution is the responsibility of the Prinupal. The trustees have responsibility foi appointing a Prinupal. Induction of Trustees There are Intemal procedures for induction and trainiThJ of new trustees In However. Trustees a encouragecl to attend trTha1 briefings at¥J trainiNJ CoUeS too. All trustees undergts fomial training in Safeguarding. Heallh & Safety and other relevanl training. TrUSe meeDngs a hekl 3 times a year to revw and agree maior areas of policy. Risk Assessment The trustees have examined the Major strategic. business aThJ ¢Jperational r6ks which the chanty la$ and confirm that systems have been established to enable regulaf reports to be produ so that ts necessary Steps can be taken lo du and manage these risks. Compliance The school meets the Schedule to the Educats"on Ilndependent School Standaidsl Regulation$ 2014 and associaied requirements. In addition, the sthool meets the National Minimum Standards for Boarding Sd)00Ss.
Trad¢ins 10 1023-'0S-12rOlS JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Location, Structure, Governance and Management Jaamialul Imaam Muhammad Zakana Muhajir Madani is an indepei¥Jent boaTtJiry school for Muslim girfs 8g8d 11 years to 23 years. All students atten(l school full ty'me. Thè school is situate¢Y in Clayton. Bradford. Vist Yorkshiie. Bradford is a metrr4)olitan trxjrough of West yort(SMi in Northefn England. It is situated in foothills ol Ihe Pennines. 8.6 miks 113.8 kml west of Leeds. and 16 miles 125.7 kml northwe51 of Wakefield. Bradford became a mUnpaI borough in 1847. and receivecj its charter a5 a cty in 1897 Fdlowing local govemment f0m) in 1974. uty status was bestowed upon the wthr metropoltsn borough. The schod is situated on a ten-aue 5rte in several kfge Victorian premises buill in 1854. The site houses several building5 which a used for educabon and boarding. The school was opened in 1992. Reference and Administrative Detalls The registered name of the chanty is Jaamiatul Imaam Muhammad Zakaria Muhajir Madani. The registered charity nurnber is 1012357. Tf names of the Trustees who served Ihe insbtute duriThJ the year endiro 31stAugust 2025 are as fdlows.. Shokal Ali Dadhiwala Yu5uf Karaiada Ebrahirn Hasan Sader Mohmed Juned Desai Ismail Mohammed Saeed Raja Registered office of charity: Thomton View Road. Clayton. Bradford B014 6JX Bankets: Zempler Business Cottons Centie. Cottons Lane London SE1 2QG Ctroperatwe Bank 1 Balloon Street Manchester M60 4EP Metro Bank Orbe Southampton Row London WC1B SHA Accountants.. Adam & Co Accountants 251, Derby Street Adamson House Bdlon BL3 6LA Auditors.. Xeinadin Audrt Ltd Ground Floor Ctygale Longridge Road Preslon United Kirudom PR2 5BQ
Trathn9 ID 1023-,&5-12iQlg JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 stst8m8nt of trustee5 respon5ibilitie$ The trustees a sponSible for prepanng the Trustees Report ar¥J the finanoal ststements in acrA)rdance with applicable law and United Kinglom Accounting Standards (United lQ"ngdL¥n Gralty Apted Accounting Practic&l. The law applicable to charities in EnglarKJ and Wales requr$ the trustees to prepare financial statements for each financial year which give a true and fair wew of the state of alfairs of the chanty and of the incoming re50urce5 and appliCatn of resources of tr* charty for that year. In preparing these financial statements. Ihe trustees are required to". SeCl suitable accountsng policies aThY then apply them consistenty. obseNe the method5 and pnnciples in Ihe Charities SORP". - make judgements and estimates that are reasonable and prudent state whelhef applicable accounting Standar(Js have been followed. subj.ect to any material departures disclosed explained in the finanoal statements". and - prepare the financi81 staternents on the going concem basis unless rt is inappropriate to psUrne that the charity will continue in operation. Th& trustees are responsible for keeping suffio.ent ac¢ounb"ro records that d15dose wth 350abltt accuracy at any time the financial rK)silion of the chatty and enable thern to ensure that the finanrial statements cofflply wrth the Charities Act 2011, the Charity (Accounts and Reports) Regulatsons 2008 and the pro$10n$ of the trust deed. They are a150 responsible lor safeguarding the assets of the chamy and hence for taking reasonabk steps for the prevention and detection of fraud and other irwulariles. Approved by order of the board of trusteès and signed on rts behalf by.. Mr S Dadhwala Trustee 3010612026 Dale".
JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI Opinion We have audited the finana81 statetnents of Jaamiatul Imaam Muhammad Zakaria Muhajir Madani Ithe'charity'l for the year ended 31 Augusl 2025 which comw5e Statement of Finanual Actiwtses. the Staternent of Financial P051tion, the Statement of Cash Flows and notes to the finanaal statements. Induding significant accounting policies The financial reporbThJ framewo Ihal has been applied in their preparation Is applicable law and United Kingdom Accounb"ng Standards. induding Financial Reporting Standard 102 The FinaFycial Reporting Slandard apphcable in Ihe UK and Republic of Ir8land Iunrted Gerer8lAp¢ed AccountitYJ Pracbeel. In our Lpinion, the finanoal ststemenls.. give 3 true and fair wew of the stste of ihe thantys affairs as at 31 August 2025 and of its incoming reSoUrS and applicabon of resour$. for the year then ended. have been properly prepared in accordance vAth Uniby ngdoM Generalty Accepted Accountsng Pra¢ts¢x.' and have been prepared in aCCOAlance wrth the CharibesAct 2011. Basi5 for opinlon conducted our aLKlit in accordan wilh Intemational Standards on Audib'ng IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described In the Audifols sponSIbl111ies for th8 audit of thè financial statements sethon of our pOrt. are independent of the charity In accordance with the ethir31 requirements Ihal are relevant to our aL¥Jr( ol the finanaal staternents in the UK. including the FRC s Ethical Standard. and we have fUlfild other elhical responsibilibes in accordance vthh these reqU1ments. believe that the aLMJIt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statement5. we have conded that the trustees usè of the gng corK2rn basis of accounting in the yeparation of the finantsal statements is appropriaie. B8sed on the work we have perfomied. we have not identified any material unrtain"es relating to event5 or nditions that. indivKlually or collectivety may cast significant doubt on the charity's ability to continue as a going cortem for a period of at least tsvelve month5 from when the finanoal statemenis are authiSed for issue. Our re8ponsibi11tie5 and the responsib"rlths of the tW5tees with respect to going concern a de$t)ed in the rekvant se¢tions of this report. Other information The other information compfises the information indJed in the annual pty¢ other than the finanaal ststements and our auditorfs report thereon. The Irusiees are sponSible foi the other Infoation cont8ined within the annual rort. Our opinion on the financ4al statements does not cover the other inforrnation and we do not express any fomi of assuran Condusion thereon. Our respon51bility is to read the other Information and. in doing so. consider whether the other Information is materially incAMSlStent wlh the finanual statements or our knowledge obtained In the course of the audit. or othetW5e appears to be Material rnisstated. If we Kjentify such material inconsistencies or apparent material rnisstatements. we are required to detennine whether this gives rise to a tnaterial misstatement in the financial statements themsefves. If, based on the work we have perforn. we conclude that there 15 a material misststement of this other infomab"on. we are required to report that fact. È have nothing to report in this regard_ Matters on vthich we are required lo report by ex¢eption have nothing to report in respect ol the following matters in relalK)n to whith the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, In our opinion. tt)e Infonnation given in the finan(ial siatements is inconsistent tn any material $t¢t wrth the trustees report", Of sufficient accounting records have not tEen kept". or the financial statements are not In agreementwith ts accounbro CordS.. or we have not received all the inforrnabon and explanabons we require for our audrt.
Tr3tsing ID 1023 ras-12101-6 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI Responsibilities of trusteos As explained more fully in the statement of trustees responsibilthes. the trustses are respon51ble for the preparation of the finaficial statements and for being satisfied that they give a and faTrr view. and for such Intemal conlrol as the trustees deterrnine is necessary to enable the preparation of finanaal statements that are tree from material misstatement. whether due to trauLI or error. In ppanng the finanoal statement5 the trustees are Sponsible for assessing the charity s abi11ty to conb.nue as a going cOnrn. ¢Yisdosing. as applicable. rnatters related to going concern and using the going concern ba5 of aCConbn9 urless the trustees ther intend to ase operatsons. or have no realistic alternative but to do so_ Auditorfs Trsponsibilities for thè audrt of the financial statements W& have bn appointed as auditor under section 144 of the Charitse5 Ad 2011 and port in arxordance with thè Act and relevant regulations made or having effect ¢hereunder_ Our objectives are to obiain reasonable assuran about whether the finanual statements as a whole a free trom aterial misstatement. whether due to fraud or erlor. and to issue an aY1t¢S report that indude5 our opinion. Re850nable assurance 15 a high Ve1 of assurance txjt is not 3 guarantee that an 8rt conducted in accordance wrth ISAS IUIQ will ah¥ays delect a material misst2ment when rt exist5. Misstatements can arise fvom traud or error and are Constdered m8terial 1f. ifidividualty or in aggregate. they could reasonabty be expeded to Influen the economic decisions of users taken on the basis of these finantsal statements. The extentto whith c>ur procsdures are capable of detecting irregularities. I[(1¥ng fraud, is detailed below. Our approach to identifying and assessiry Ihe risks of rnaterial mis51atement in respect of irregularib"e5, induding fraud and non-compliance wth laws regulations. was 8s follow5". the engagement partner enSUd that the engagement team wlkcb.vely had Ihe appropriate c(Thpeten, capabilities and skills to identify or recognise non-cornpliance wrth applicable laws and regulatlOn5", we identified the laws and wulalions applirable to the charrty through disixjssions directors and othei management. and from our comtneroal knO%edge and experienc* ofthe relevanl sector. we focused on specific laws and regulations which we Considered may have a direct material effect on the financial statements or the operations of the tharity. induding the ChaNies Act. data protectson. anti-bribery, ernployment. and heath and safety legislation.. we assessed the extent of Complian wth the laws and regUla'onS identified above through mak5ng enquiries of rnanagement and inspects.ng I8% corTespondence." and identified laws and regulakn'ons were communicated wtthin the audii tearn regularfy and the tearn remained alert to in$tsnS of non-compliance Ihroughout the audit. ViÈ assessed the SUsptibI(ty of Ihe tharity's finanoal ststernents to material misstaternent. includirvJ obtaining an understanding of how traLKJ mKJht occur. by.. making enquiries of management a5 to where they consKJwed there was su5cepbbibty to traL¥J. their knowledge of actual, suspected and alleged fraud." and regulabor55. To address Ihe risk of fraud through mariagement bias and ovefflde of contro15 we". perfom)ed analytical procedures to lden"fy any unusual or unexpected relationships". tested laual ertlries lo entIfy unusual transactions". assessed whether Judgements and assumpts.ons made in determinirvj the accountswj est#nates We indicative of potential bias. and investigated the rationale behind si9nificant or unusua transactions. In sponSe lo the risk of IrrUl3nes and n0Mplian th laws and regulalon5, we designed procedures which Included. but were not limited to.. agreeing fin8ncial statetnent discbsures to underty1r supporbng d(xxJrnentstsOn. ' reading the minutes of rneetings of those charged witr g0veman. enquiring of management as to actual potential litigation atKJ daims. an(1 iewing Corresponden wilh HMRC. revant regulaiors indudin9 Ihe Heatth and Safety Executtve. and the chanty's legal advisors.
Tra¢Th9 10 1023189-1210186 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI A fvrther descriptiori of our responsib¢'lIt 1$ available Ihe Finan¢ial Reporting Counol's website at. https'.11 wW.froorg.ulaudltor5re$p0sIb1Ilkn"es. This desoipbon fomis part of our auditorf5 rewt. There are Inherent limitation5 in our audit prLKedus described above_ Auditing st8ndards a150 lifflit the audit pr$ required to idenbfy non-fAynpl1an laws and regulab.ons to erouiry of the directors and other management and the inspeclk)n of regulatory and legal corresponden. if any. Materi21 mi5Staternent5 that arise due to frat¥J can be harder to detec# than those that arise from error as they may involve deliberate conalMent or collusion. Use of our report ThLS report is Tnade solely to the thanty"s twstees, as a brAty. in ac£ance vrilh Part 4 of the Charitses (Account5 and Reports) Regulations 2008. Our audit work has been undertaken so that we rnight state to the Charity's trustees those matters we are required to State to thern in an auditors report and for no other purpose. To the fUl$t extent pemitted by law. we do not accept or assume responsibilty to anyone other than the charity and the charity'5 trustees a5 a LKJdy. for our audit work. for this reporL CK for the opinions we have fotmed. Farook Patel BEng FCA Isenior Statutory Auditor) Forand on behalf of Xeinadin Audrt Lirnrted. Statutory Audrtor Chartered Accountants Ground Floor, Citygaté Longndge Road Preston Lancashi PR2 5BQ United Kingdorn Dale." ..?.6. .. Xeinadin Audit Limited Is e119ible for appointment as auditor of the charrty by wrtue of tts eligibility lor appointsnent as auditor of a company under section 1212 of the Companies Act 201.
JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 unStrICted funds 2025 Unrestricted funds 2024 Notes Income and endowments frtsm: Donations and Ia¢le$ Charitable actiwties Other income 286.517 1.561.663 47.630 275,604 1.310,747 6,027 Total Income 1.895.810 1.592.378 Exp8nditure on= Chantsble actiwties 1.959.171 1.885.049 Tolal expenditure 1.959.171 1.685,049 Net eXndItuTe and movement In funds 163.3611 192.6711 Re¢on¢iliation of funds.. Fund balance5 at 1 Septernber 2024 5,519.753 5.612.424 Fund balances at 31 August 2025 5.456.392 5.519,753 The stslernent of financial acbmties inctude5 all gains and k)sses recA)gnised in the year. Atl Income and expenditure derive trom continuing actiwtie5.
Trapking ID 1023J 89-12rO148 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI BALANCE SHEET AS AT 31 AUGUST2025 2025 2024 Notes Fixed assets Taffjib assets 11 5.449.145 5.562,912 Current assets Debtors Cash at bank an¢J in hand 12 70.132 113.870 35.671 76.284 I84.2 111.955 CreditOTS= amounts talling due Mthin one year 13 1176.7551 1155.1141 Net current as$etsl{liabilitiesl 7.247 143,1591 Total assets less current liabilitiès 5.456.392 5,519.753 The fund$ of the charity Unrestricted fund5 14 5.456.392 5.519.753 5.456.392 5.519,753 3010612026 The financial statements approved ty the trustees on ......................... Mr S Dadhwala Trustee 10-
JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Notes Cash Ilows from operating activities Cash generated from operations 16 59.116 147.474 Investlng actlvllles Purchase oft8&ble fved assets 121.5301 1128.9761 Nat eash used In inve$ting activities {21.5301 1128.9761 Net cash generated from finan¢in9 activities Net Increase Èn ¢ash and cash tqulvalents 37.586 18,498 Cash and cash equwalents at beginning of year 76.284 57.786 cash and ¢2$h equivalents at end of year 113.870 76.284
Trapking ID 1023189-12101?6 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Charity infornation Jaamiatul lrnaam Muhammay Zakaria Muh8jir Madani is an unincorporated chanty regi8tered in Eryland and Wales. The chaW5 registered number and wistered Offi addres5 can be fouThJ in Trustees reporL 1.1 Basls of preparation The financial ststernents have been prepared in accorda wth the goveming d(tument. the Charities Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Ac¢ounting and ReportiThJ by Charibes" Statement of Recomrnended Practs"ce applicable to charities preparing their accounts in accordan with the Finanaal RepDrting Standard applicable In the UK and Republic of Ireland IFRS 1021" The Chanty is a Public Beneffl Enkn"ty as defined by FRS 102. The financial statements have departed from the Charities IAcoJvnts and Reportsl ReguTats"ons 2008 only to the extent quid to provkle a true and fair wew. This departure has involved followng the Statement of Recomrnen(Jed Practice for charits'es apprj FRS 102 rathei than the version of the Ststetnent ol Recommended Practice which is erred lo in the Regulations tmjt which has Sin been wthdrawn. The finanoal statements are prepared in steding. which ts the funthonal ajrrency of the chanty. Monetary amount5 in these financial statements are rounded to the nèarest £. The financial staternent5 have been p¥epar&J under the histOriGg1 cost conveth"on. The prinopal accounting lioes adopted are sel out telow. 1.2 Going concern At the tirntr of approng the financial statements. the truste85 have a sOnab expectation that the charity has adequate resourTr5 to continue in operabonal esten for the foreseeile future. Thus the trustees o)ntinue to adopt the 901ng nCern basis of accounbro In preparing the finanual 5tstetnents. 1.3 Charltable ndS Unrestricted funds are availab ts use at the discxetion of the trustees in furtheran of their charit8ble objectives. Restricted funds are subject to speofic ¢lOn$ by donors or grantor5 as to how they may be used. The purposes and uses of the restricted futKls are set out in the notes to the finanryal staiernents. 1.4 Incom• Income is COgnIsed when the chanty is legalty enlthd to it after any perfO[man conditions have been mel the amounts can be measure(J reliably. and it 15 probatAe that income will be rewed. Cash don"ons a reco9nised on recwpL Othei donations are recognise(J once the charity has been nots.fied of the donatiori. unless perfomiance coThlthons require deferral of the amount Income tax recoverable in relatn lo donations received under Giftlkn¢J or ¢Jeeds of covenant is recognised at the ts.me of the donation. Legacies are recognised receipt or otherwise if the chanty has been ntstrfieé of an impending distribution, the amount is known. an¢Y rec£1Pt is expecled. If the amount is not known, the legacy is treated as a contingent asset 12-
Tracking 10 10231. JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Aceountlng policies IContinu•dl 1.5 Expenditu Expenditure is recogni5ed once th is a kgal or oJnstw¢tive OblatiOn to transfer economic benefit to a third party, it is probable that a transfer of e¢orni¢ benefits wll be requith in selllernent. 3nd the amount of the obligation can be MeaSud reliably. Expenditur8 is das5ified by acb"vity. The costs of each ¥ity are made up of the total of direct costs and shared costs, including support costs invofved in undertaknng each adiwty. Direct costs attnbutable to a single adivity are allo¢ated directty to that activty. Shared costs which contribute to rnore than one activity and support costs which are nol attributable to a 5iThJJe actiwty a appothoned between those acti¥e5 on a basls consistent with the use of resources. Central staff costs are all¢xated on the basis of time sp8n( and depreciation charges are allLtated on the porbon of Ihe asset's use_ 1.6 Tangible fixed assets Tangible fixecl assets are inrtially measured at r£sSt and subwLnUy Measu at It or valuabon, net of depreryation and any impaiment tosses. Depreciation Is cOgnIse[l so as to write off the cost or valuatbon of assets less thw'r idUal values over their useful lives on the following bases". Freehold land and buikliThJs Plant and equipment Fixtu$ an¢J fitt5ngs Motor vehicles Slraighl line over 50 years 25% on redu(irvJ balance 25% on reduong balan 25% on reduong balance The gain or bss 8risiw on the disposal of an asset is detem)ined as the (JIfferen belween the Sa pro0$ and the carrying value of the asset. and is recogni5e(J in the statement of finanrxal activities. 1.7 Impairment of fixed assets Al each reporting end date. the charty reviews carrying amounts ol its tsngible assets to detemine whether there is any indication that those assets have suffered an Impairment loss. If any such Indication exists, the recoverable amount ol the asset is estimated in order to determine the extent of the impairrnent loss lif anyl. 1.8 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits hekl al r2U wth banks, other short-temi liquid investments with original maiuntEs of three m(x)ths or less. and bank overdraft5. 8ank overdrafts a shovm thin borrown9s in current liabile5_ 1.9 Financial instruments The chanty has elected to apply the provisi0r of Section 11 'Basic Finanaal Instwments, Section 12 'Other Financial Instrument5 Issues. of FRS 102 lo all of its finanual Instnjrnents. Financial instruments are COgnised in the chaS balan sheet when the charity berA)rnes party lo the ntractual provisions of the instrument. Financial assets ar¥J Iiabilibes are offset. with the net arnounts presented in the finanryal statements, when there is a legally enforceable nght to Set off the recognised amounts there s an Intents"on to settle on a net basis or to alIse the asset and setoe the liability simuttaneously. 13-
T¢ackiw ID 1023-, 89_12-.0IS6 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 ACCOUnn9 pollcies (Continued) Basi¢ fitTrancial assets Basic finanrial a55et5, which IndJe debtors and r25h aThJ bank balances. are initially rneaSud at transaction price Including transaction costs and are subsequendy carried at amottised ¢ost using the effective Interest Meth1 unless the arrangement constitutes a finanong transaction. where the transacbon is measured at the psent value of the fubjre reTripts discounte(l at a rnarket rate of Interest. Financial assets dassified as eeNable wthin one year are not amortised. Basle financial liabilities Basic finanaal liabilrties, Induding creditors and bank loans a rnitsally rwnised at transaction p unless the arrang&ment constitutes a finanung transaction. where the debt instrument is measured at the present value of the future payments discounted at a marke¢ rate of intefe5L Finanual liabilib.es dassified as payable wiihin one year are not arnorbsed. Debt instruments ale subsequenvy carried at amorbsed cost. using U)e effecb.ve intet rate method. Trade cte(litors are ¢Jligation5 to pay for goods or seNiw thal have trEen a(4uired in the ordinary course of Lyerations trtsm suppliers. Amounts payable are das5ified as current Iiabilitss if payment 15 due within one year or less. If not. Ihey are psented as non<urYent 11abilities. Trk Creditors are recogn15ed initialty at transaction price and suwuelltly measured al amLvbsed cosl using the effective interest methcml. Derecognition offinancial liabilities Financial liabilikn.es are derec(MJni5ed when the charrty's contractual obluations expirè or are discharged or c2ncelled. 1.10 Employee benefits The cost of any unused holTday enb"Ilement is recArynised in the periJ in which the employee's 5erwces are receNed. Termination benefit5 ale e0gniSed immediately as an expense when the charity is dernon5trably CDtnrnitted to terminate the employrnent Of an employee or to prowde termination beneffts. 1.11 Retirement benef Payments to clefined contribubon reb"rement benefit schemes are Charged as an expense as they fall due. Income Irom donations and legacfjes Unrestri¢tsd funds 2025 Unrestricted funds 2024 Donats"ons and gifts 286,517 275,604 14-
TraCk.n9 ID JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Income froffl charitable actlvtiies Unresteted funds 2025 Unrestricted funds 2024 S¢h¢)ol fees School fees 1,561.663 1,310.747 Other ineome Unrestricted Unrestricted funds funds Z025 2024 Other income 47,630 6.027 Expenditure on charitable a¢tivitie$ Ch2rttable activities Charitable activities 202S 2024 Direct costs Staff costs 626.193 571,094 sha of support and gov8rnart¢e costs (See note 61 Support Governance 1.326.839 6.139 1.099.450 14.505 1.959.171 1.685,049 Analysis by fund Unr*tricied funds 1.959.171 1,685.049 15-
Tra&.Ing ID 1023185-1210188 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Support costs allocated to a¢tivftles 2025 2024 Staff cost5 Depreoabon Rates and Vfdter Insurance Lht and heal Telephor Postaje and stationary Repair and new81$ Cleaning Canteen Motor and travel expenses Governance costs 223,319 135,297 165.212 9.572 232.840 4.628 165.973 126,280 34,796 208,319 20.603 6.139 191.910 148.769 92.119 8.795 197.693 3.133 120.969 66.250 28.721 222,156 18,935 14,505 1.332.978 1.113.955 Analysed between.. ChantabLe a¢tsvities 1.332,978 1,113.955 2025 2024 Govemance ¢o$ts ¢omprise: Audit fee5 Accountancy 2,097 4,042 4,307 10,198 6.139 14.505 Net movement in funds 2025 2024 The net movement In funds is stated after chargirVJllcth"ngl". Fee5 payable for the audit of the chantys finanaal statements DepCiabOn of owned tangible fixed assels 2,097 135,297 4.307 148.769 Trustees Trustees expenses There We no trustees expenses pa for the year ended 31 August 2025 nor lor the year ended 31 Auousl 2024. 16-
Tt8¢kin9 ID '.0231 89-721018 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Employees The average rnonthly nurnber ofemployees duriThJ the year was.. 2025 Number 2024 Number Teathing Admin 21 21 Total 87 87 Employment costs 2025 2024 Wages and salanes Social secunty costs Other pension ¢osts 828.698 19.764 1.050 747.303 14.690 1.011 849.512 763,004 There were no empkjyees wlK)se annual r8muneration was MO than £60.IYY). Rernuneration of kèy management peysonnel The remuneration of key management personnel was as lollows- 2025 2024 Aggwate compensab'on 18.339 19,738 10 Taxation The charty is exernpl from tsxation on 115 actie5 beouse all its income is appled for tharitable purp05e5. 17-
Tr3¢kJng ID 1023-, 85-12tr0146 JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Tangible fixed assets FreehDW tsnd and buiSdin95 Plant amd Fixiures and equipmerrt fittings Motor v*hiele5 Totsi Cost At 1 September 2024 Additions 6,085.134 740.968 21.530 415.160 12,LKJO 7.253.262 21.530 At 31 August 2025 6,085.134 762.498 415.180 12,000 7.274,792 Depreciation and Impalnnent At 1 September 2024 Depreciation charge(1 in the year 757.550 71.074 560.336 50.541 365.533 12.415 6.931 1.267 1.690.350 135.297 At 31 August 2025 828.624 610.877 371.948 8,198 1.825.647 Carrylny amount At 31 August 2025 5.256,510 151.621 37.212 3.802 5.449.145 At 31 AugLSSt 2024 5.327.584 180.PJ32 49.627 5.069 5.562.912 12 Debtors 202S 2024 Amounts falling due wfthin one year= Trade debtors Prepayment5 and accrued income 47.208 22.924 18.928 16.743 70.132 35,671 13 Creditor5'. amounts fallÈny due within one year 2025 2024 Other tsxation and sotsal secuiity Trade dItorS Oiher ditorS Accruals and deferred incorne 60.605 6.432 41,568 58.150 2.036 36.047 63.672 53.359 176.755 155.114
JAAMIATUL IMAAM MUHAMMAD ZAKARIA MUHAJIR MADANI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 14 Unrestricted funds The unrestricted fvnd5 of the charity eompnse the unexpended balances of donations and grants which are not subject to specific conditions by donors aThY grantors as to how they may be used. These indude designated funds which have been set asKSe out of uvrestricted fur4ts by the trustees for speafic purposes. At1 Incominy September resources 2024 Resources At 31 August expended 2025 General funds 5.519.753 1.895.810 11,959.1711 5,456,392 PTevlous year: At1 September 2023 In¢oming resources Resources At 31 AugU$t expended 2024 Gèneral funds 5,612.424 1.592.378 11.685.049) 5.519,753 15 Related party transactions There were no trustee5' rernuneiation or otsr terefits for the year ended 31 August 2025 nor for the year ended 31 August 2024 except Mr Isrnail Mohammed Saeed Raja was paKI £18.339 for his role as pnncipal 12024". £19.7381. 16 Cash genèrated from operations 2025 2024 Deficit fof the year 163.3611 192,6711 Adjustments for. Depreciabon and trnpaitrnent of taTrJible fixed assets 135.297 148.769 Movements in vmrklng ¢apltsl: (Inc¥sel1euease in debtors In¢aSe in (Yeditors 134,4611 21,641 21.032 70,344 Cash generztod from optratlon$ 59.116 147.474 17 Analysls of changes in net funds The chanty had no material debt during the year.