SUDANESE SUPPLEMENTARY SCHOOL Trustees Report And Financi21 SIAtements For the year ended 31 Augusi 2025 Sudlllese Supplementary S¢hool Trustee Report and FillaDcial Statements For the year ended 31 August 2025 Content Page Charity Infomiation Trustees Annual Report Accountant, Report Statement of Fina￿181 Activiiies Balance Sheet Notes to th¢ Financial Statement SudAne8e Supplementary School Trustee Report For the year eDded 31 August 2025 The Trustees present their report logeiher with ihe financial slaiement of Supplementary School Charitable Trust for th¢ year end¢d 31 Augu￿ 2025 Objective of the Charlty The objects of the SoLiety are: l. To promote and advance education Truste The tnjsices who served ih¢ So¢iety durin8 the period were.. Mohamed Elfalih Abu-mcdian Fakhry Mustafa Accounting policieg The accounts are prepared under the hi5tori¢al wst convention in ac¢ordance with Ac¢ouniin8 and Reportin8 by Chariiies Statement of Recommended Praclice {SORP 2005) and the Chariiies Acl 1993. There have been t70 changes lo the accounting ￿lIcI¢S during the year. Risk M4nAgement The Trustees have examined the major strategic, business and operntional risks which the society faces and confirn] that the systems have been established to ¢nable regular reports to be produced so that th¢ nec¢55ary sleps can be tsk¢n io lessen ihese risks. Reserves The soiiety has adequate reserves lo fulfil its charitable obligations towards advancement of Education Sudanese Supplementhry School Chthrity Information Reglstered numbtr 1040959 Accountants M.D.Omer & Co Chartered Certified Accountants & Registered Auditors 259-969 Old Marylebone Road London NWI 5RA Registered offl¢e The Stowe Centre 258 Harrow Road London W2 SES Sudanese Supplementary School Trustee Report For the year ended 31 Augusl 2025 Trustees, Responsibtlities in rel*tion to the fityan¢i*l ststements Law applicable to charilies in England and Wales requires th¢ Trustees to prepare financial statemenis for each financial year. Under ih8t law ihe Trustees have elected to prepare the financial statemenis in accordance wilh United Kingdom Generdlly Accepted Accounting Practice (United Kingdom Accounting Siandards and applicable law). The finan¢ial statements are req111￿d by law to give a true and fair view of the state of affairs of the charity, and of the surplus or deficit of the charity for peri￿. In preparing these financial statements. Ihe Truste¢s ar¢ required io: select Suilable accounting policies and then apply them consistently make judgem¢nis and estimates thai are reasonabl¢ and prudent prepare financial Siatemenis on going wncern basis unless it is inappropriate thai the charity will continue in operdtion The Trusle¢s are restKJnsible for kecping proper accounting records which disclose with asonable accuracy at any time ihe financial wsition of the charity. and which enable Ihem lo ensur¢ that the financial Siat¢menis comply wilh the Charity Aci 1993. The Twstees are also responsible for safeguarding the as5els ofthe charity and hence for taking reasonable steps for the prevention and d¢tection of fraud and other irregularities. Signed on behalf of Trnstees Mr Fak Musthfa Trus ¢e Date.. 011612026 Sud*nese SupplementAry khool A¢counlant's Report to the Syd*ne8e Supplementary Sch(￿1 Charitable trnst for the yeAr ended 31 August 2025 Respective RespoDsibilities of Trustees The Charity's Trustces are responsible for the preparniion of th¢ ￿0￿nts. The charity's trustees consider that an audit is nol required for this year (under 42(2) of the Charilies A 1993 (the 1993 Act) and that an independent examinalion is needed. It is our responsibility lo: examin¢ the a￿ountS (under seclion 43(2) (a) of the 1993 Act to follow the procedures laid down in ihe Genernl Directions given by ihe Charity Commission (under section 43(7Xb) of the 1993: and to slate whether particular matters hav¢ come to our attention. Basis of independent Examiner?s St*tement Our examinalion was carried out in ac¢ordance with the Genernl Direction5 given by the Charities Commissioners. An examinalion includes a review of ihe accounting records kept by the ¢harily and a comparison of the accounls presenied with those records. li also includes consideralion of any unusual items or disclosure5 in the accounls. aiid secking explanations from you as trusiees con¢ernin8 any such malters. The pri)c¢dures undertaken do not provide all the evidence that would be required in an 8udiL and consequently we do not express an &udit opinion on the view given by these accounts. Independent ExAminer's StAtemenl In connection with our examination. no matter has come io our attention.. which gives us reasonable uuse to believe that in any material respecl the requirements: to keep accounting records in accordance with section 41 of the Act.. and to prepare accounts which accord with the accounting records and Comply wit the accounting requirements of ihe Act have not been met- or 2. To which, in our opinion, atlention should b¢ drawn in order lo enable a proper und¢rstanding of the ac¢ounlS to r¢8ched. M.D Omer &Co Chartered Certified Accountants & Registered Auditors 259-26901d Marylebone Road London NWI 511A Sudanese Supplementary School Statement of financial activities For the ear ended 31 Au ust 2025 De•crfptions by natural category 11 lj 11 Incoming rosources F01 F02 100083 .00 F03 F04 D￿latIons, legaues and Grants F05 20418.98 120501.98 93779.57 Total Incomlng rnsourc•s Re8ourc8s expondod (Not08 341 Donallon5 and Grènls Wages, Salari•8. wnsbnj Nl Ttrathity rn•tsri•l R•nt. rot•s and Ir￿Ul•ne* In&ur4*JCO Curtur81 ¢)cwion• pUbl5¢at￿N3 & Culut81 a¢￿￿￿.￿¥plcy Prinltng. POSlgge 8nd 120501.98 93779.57 30770 26300.00 6356.59 26217.00 622.97 33450.00 683.95 Tetephon• Ind inl¢met Teaching materKql B¢oks Footb411 Trps Acuuniancy I Depr•ck8tion Trips &Sooal 486.48 1551.28 11912.75 11912.89. 4523.30 500.00 400.00 11117.00 Total resources oxpended N•t ine¢)minty(out90ing) r•￿•￿•$ before translgrs 93443.62 73360.59 27058.36. 20418.98 Gross trnr*sfers b•twten funds et Incomintyfoutyoing) resources before othwrec¢>qnlsed gains/(Ios5es) 27058.36 20418.98 Other recognised galnslllosses) Gains and loss8s on revaluation of fixed assets for the charty's own use Gains and losses on investment assets Net movoment In funds Sudanese Su Balance sheet Asat31Au ust 2025 lementa Shool 5 Total th18 year Totsl last yèar Fixod a888ts F01 F02 Tanglble ••sets {Note 5) 358 Investments Total flxod •s8•ts Current assets Stock and WO￿ In progre$8 Debtor8 (Not• 6) Ishort t•rnil lTrvMtments 358 Calh at bank and In hand 10481.79 27058.36 rotal currgnt ass•ts Creditors: arnounts falllng du• wlthln on• year (Not• 71 Blo Net cuff•nt asseW(Ilabllftl•sJ 811 27058.36 10481.79 Totalass•ts leu cu￿OnI itsbllliies 812 27058.36 10481.79 Cr•ditor8: amounts falllng due aftor one year (Note 71 Provl8lon8 for Ilabllhfe8 and charg 813 Net assets 815 Funds of the Charity 27058.36 10839.79 Unrestricted funds Restrlcted fund8 Total unrestrictfjd plu8 res¢rlcted funds Balance bf B16 617 B18 358 10481.79 819 27058.36 Total fiinds B20 FAKHRY MUSTAFA 27058.36 10839.79 Sioned by one or trustees on behalf of all the trustees Srgnature Dale of approval 011CW2026 Sudanese Su lements School Notes to the accounts For the ear ended 31 Au ust 2025 Note 1 Basis of preparation 1.1 Basls of accounting These aGGounts have been prepared on the basis of histori¢ cost in accordance with.. Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005)-, and with Accounting Standards. and with Accounting Standards. . And with the Charities Act 1993. 1.2 Change in basis of accountlng There has been no Ghange to the accounting policies (valuation rules and methods of accounting} since last year 1.3 Changes to prevlous accounts No changes have been made to accounts for previous years Note 2 Accounting pollcle8 INCOMING RESOURCES Rècognltlon of Incomlng These are included in the Statement ol Financial A¢livib'es ISOFAI when.. the Charity be¢omes entitled to the resources., the trustees a￿ virtually certain they will receive the resources., and The monetary value can be measured with suffi¢ienl reliability. Where incoming resources have related expenditure {as with fundraising Of eontract income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and donations are onty included in the SOFA when the chanty ha$ unconditional entitlement to the resources. Re•ourco• Incomlng resources wlth related oxpenditure Grants and donation8 Tax reclalms on donations Incoming resources from tax reclaims are included in the SOFA at and glfts the same time as the gift to which they relate. Contractual InctHne and This is only inclLbded in the SOFA once ihe related goods or perfomunce r•lated services have been delivered. grants Gllts In klnd Gtfts in kind are accounted for at a reasonable estimate of their value to the charty or the amount actualty realised. Gits in kind for sale or distribution are included in the accounts as gifts onty when sold Of distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Donatod s•rvlco8 and facllltlos (ConL) These a￿ onty included in incoming resources (with an equivalent amunt in resources exFendedl where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources 1$ the esb"mated value to the chartty of the service or facility received. The value of any voluntary help received is not included in the accounts bul is described in the Iwslees, annual report. This is induded in the accounts when receivabl8. Voluntoor help lTrvestm•nt Income EXPENDITURE AND LIABILITIES Ll•blllty recognlllon Liabilities are reccgnised as soon as there is a legal or constructive obligation ¢ommittr'ng the Charity lo pay out resources. lfyhere the charity gNes a grant with ¢ondilion$ for ils payment being a specific Fevel of Serv￿ or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specffied service or oulpul. These are only re¢c¥3nised in the accounts when a ¢ommitm8nl has been made and there are no Condit￿n5 lo be met relating lo the grant wh￿h remain in the control of the charity. Grnnts wtth p•rfomian¢• ¢ondltlon8 Grants payable wlthout Porfomiance condlllon• ASSETS Tanglble flx•d au•ts for Useb These are caprtalised rf they can be used for more than one year, and cost ai least £100. They are valued at cost or a reasonable value on receipt.. Sudanese Su lementa School Notes to the accounts For the ear ended 31 Au ust 2025 Nots3 Detsbls of certain items of expendi￿re 3.1 Trustee gxpenses Th18 year None Last year None Number of trustees who were paKI expenses Nature of the expenses None Nona None None Totsl amount paid 3.2 Fo0• lor oxamlnatlon or •udlt of the •¢¢ounts Thls y••r Last y•ar Independent examinerfs or audrtors, feos for reporting on tho ounts Other fees (for example.. advice, consultancy. accountsncy services) paid lo the independent examiner or auditor 5LM). 400 None None Note 4 Paid employees 4.1 Staff Co•ts Thls year Last year Gross wages, salafies and benefits in kind 30770 26300 Employer's National Insurance costs Pension costs Total staff costs 30770 23030 4.2 Average number of fu114ime gqulvalent employegs In the year The parts of the charity in which the employees work This year Numbor 23 Last year Number 10 Totsl 23 10 Sudanese Su lemeta School Notes to the accounts For the ear ended 31 Au ust 2025 Nots6 Tangible fixed asset4 5.1 Cost or valuation Balance brought forward Additions Revaluations Disposals Transfers ' Balance carried lo￿ard 5.2 Accumulated dopreclatlon and Impalrn)ènt provlslons '8a•l• SL SL SL ' Rate 10% 20% 25% Balance brought forward Depreciation charge for year 2831mpairment provistons Revaluations Disposals Tran$fer5" Balance carried forward 159 Sudanese Su lementa School Notes to the accounts For the ear ended 31 Au ust 2025 Note 6 Debtors and prepayments An•lysls of d•btovs year Last year Thls yoor La¥t year Trade debtors Amounts due from subsidiary and assochqted undertakings Other debtors Prepayments and accrued income Total Nots 7 Creditor8 and ac¢ruals 7.1 Anal￿1$ of credllorn Th18 year Last year Thls year La•t y••r Loans and overdrafts Trade creditors AmLbnts due to subsidiary and assc¢iated undertakings Other creditors Accruals and deferred In￿Me Total Note Of Bank Rteoneili*tio Bal¥nct of bank at 31.8.2023 Balance 31.&2024 10481.79 211577.98 Brought forward