The Charity Registration Number is
1045362
AL BADR ISLAMIC TRUST
Report and Accounts
31 December 2023

AL BADR ISLAMIC TRUST
Report and accounts for the year ended 31 December 2023
Content$
Page
Charity information
Trustees. Annual Report
Statement of Trustees, responsibilities
Ind8pend&nt Auditors, R8port
Funds Statements...
Statement of Financial Activities
Statement of Financial Activities - Prior Year slalèmenl
12
Statement of lolal recognised gains and losses
Mov8m8nls in funds
Summary of funds
13
13
13
Balance Sheet
14
Cash flow statement
Notes lo the accounts
15
16-27

AL BADR ISLAMIC TRUST
Trustees, Annual Report for the year ended 31 December 2023
The Tru51ees present their Report and Accounts lor the year ended 31 December 2023.
Reference and admlnlstratlve details
Tho charlty name.
The legal name ofthe charity is.- AL BADR ISLAMIC TRUST
The Charity is also known by its operating name, Jamea Al Kauthar, Abrar Academy and Darul Uloom
Preston
The charlty s areas operation and UK charitable registration.
The charity is registered in England & Wales with thè Charity Commission in England & Walès
ICCEWI with charity number 1045362
Legal structure of the charlty
The charity is conslitut8d as an unincorporatèd charity, established by Trust Dè8d. Thè govèrning
document of the charity is the Trust Deed establishing the charity.
There are no restrictions in the governing documents on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
The Iruslees are all individuals.
Tho prlnclpal oparallng addrg$s',
Jamea al Kaulhar
Ashton Road
Lancaster
LA15AJ
The Tru8tea• In offlcg on the date the report was approved were:.
Mr Fgzl Wadee- Managing Trustee
Mr Huzayfa Wadee
Mr Ra'88s Mastèr
The trustees who served as a trustee in the reporting period ￿re as shown above, and thére w8r8
no changes during the reporting year.
Objects and activitSes of the charity
To advance education for the public benefit by the provision of Islamic boarding schools and to
advancé religion according lo the tenets of the Islamic faith
The aim of the charity is lo providè an opportunity lo study traditional Islamic sciences with secondary
and further education in a safe se¢ure boarding school environment.

AL BADR ISLAMIC TRUST
Trustees, Annual Report for the year ended 31 December 2023
The main activities undertaken in ￿latiOn to those purposes during the year.
The Lancaster centre- Jamea al Kaulhar. Established in 1996, we are dedicated to welcoming
students into an academ ic atmosphere that is spiritually enriching and physically nurturing. We cater
for girls from ages 11 and abov8, providing an Islamic education as well as high school and sixth
form subjects.
The school places great emphasis on providing an excellent Islamic environmént that is conducivé to
acquiring a good education whilst catering for a culturally and ethnically diverse student population.
Students are challenged to pursue 8xcellen¢e in a family-like environment, and their welfare and
progression is our highest priority. An extensive pastoral care system ensures that our girls are
treated as important individuals. We are constantly working hard lo improve our facilities to deliver a
good education and a memorable student experience.
Jamea Al Kauthar is located in the heart of Lancaster in the UK, and consists of a Victorian four
slorèy, grade11 listed building Iformerly The Royal Alb6rtl. Thè main building forms the central
accommodation al th8 boarding school with separate wings designated for separate boarding
houses. The madrasah and school are situated in two separate buildings, and all three buildings are
surrounded by 20,5 acres of beautiful natural grounds giving a serene setting to r8lax and enhan¢8
the mind and body.
The Preston Cantre- Abrar Academy opened in 2009 is an Independent Secondary College for boys
from the age of 11. We offer a balanced curriculum, encompassing the full lime Alimiyyah and Hifz
course cornbin8d with the traditional English curriculum, In 2015, Darul Uloom Preston was
established lo provide students from outside Preston an opportunity lo com8 and study in an
academic atmosphere that 18 spiritually enriching and physically nurturing.
The Charity also runs a spiritual centre and a Masjid in Blackburn known as Khankah from Robinson
Street, Blackburn. The charity runs a Masjid in Accringlon which is being re-developed after the
omplete demolition of its building slruclure.
The main actlvitles undertaken durlng the year to further the charity s pury)ose for
the public beneflt.
Jamea al Lancaster offers the following subject5 8t KS3.' English, Maths, Science, ICT, Art, PSHE &
Citizenship, Humanities, PE, and Urdu. At GCSE Level, students are entered for English Language.
English Literature, Maths, Combined Science, Religious Studies, Urdu, ICT and History.
Jamea offers English, Urdu and Maths at A Level. Jamea a150 offer5 many levél 3 cours8s, such as
BTEC science, and B TEC Health & Social Care and Level 3 Education and Training.
In September 2015, Abrar School in Preston opened ils boarding facilities known as Oarul ul Uloom
Preston and has now many boarding Students. All boarding students benefit from a spiritually
uplifting enviromenl that helps them develop spiritually and and as exemplary citizens who greauy
contribute to sac16ty.
Wè havè rècently expanded our provision for the Muslim community in the north west, with the
purchase of additional facilities in Preston (to add lo our expanding Preston cenlrel, and with th8
establishment of a places of worship in both Accrington and Blackburn, Many of our newly
established sites aim lo provide Islamic education for disadvantaged children from deprived
backgrounds.

AL BADR ISLAMIC TRUST
Trustees, Annual Report for the year ended 31 December 2023
The short tenn and longer term aims and objectives.
Al our schools. we aspire to cultivate morality 8nd inspire our girfs and boys lo graduate as able,
confident British Muslim citizens and outstanding role models for their Communities. To this end, the
graduates of our college not only perform well in the school. they also transfer high standards of
moral and ethical values, principles and standards lo their chosen paths within their own
communities. The long term objective 15 10 instil religious Islamic education combined with secular
education lo enrich the fabric of tomorrow's society.
The main achlevements and performance of th8 charity during the year.
This reporting year. Jamèa al Kauthar had the joy of cel8brating th8 graduation ceremony of 35
Aalima students, whilst in Darul Uloom Praston 6 Aalim students graduated and 8 Hifz slud&nls from
seven differ8nl 8thnic backgrounds completed their Quran memorisation
The Trustees are happy to report yel again that the Jamea al Kauthar GCSE 2023 results were
8xcellenl. The results in English, RS and Urdu were well abovè averag6, and the pass percentage in
English and Maths was in line with the national average.
Abrar Academy in Preston. which serves as a residential and non-residential boys, school. is
continuing to provide secondary education, as well as A level provision for post 16 boys. In 2023
students achieved excellent GCSE results, with the strong and standard pass rale well above the
national average.
Fundralslng actlvltles durlng the year.
Th6 charity r81i&s on aid from the individual donors. whose support is valued. The charity continued
ils normal fundraising activities lo update and improve the educational establishments il provides for
the community.
In order lo comply with the disclosures required by Section 62A of the Charities Act 2011 as
introduced by the Charities IProteclion and Social Investment) Act 2016, the Trustees slate that the
Trust does not use proféssional fundraisers.
Accrlngton Masjld
Th6 charity Trust réceived donation of a mosque propety as a reslricled asset. The buidling was in
need of extensive repair. The buidling was demolished and currently il is being rebuild. In the year
end 31 December 2023 £197,872 was capitalised as expenditure on this project. The effe￿ was to
increase the reslricled asset category as shown in the notes lo the accounts.
The difference the charity's performance during the year has made to the
beneficiaries of the charity.
The Charity runs Islamlc courses along with GCSE and A Level courses, benefitting more than 250
boarding students al the main Lancaster centre and 120 students at the Preston centr8. This
continues lo draw much interest within the community, with many applicants applying from all over
the country.
The degree to which the achievements and performance during the year have
benefited wider society.
Al Badr Islamic Trust recognises the importance of contributing to the community and community
cohesion. Many of the students that graduate from our schools, go on lo work al schools and
charilies in their local area. Our students also regularly raise money for local charities and worldwide
Causes. The schools work on many initiatives that contribute lo society, such as visits to the local old
people's home and donating lo local food and clothing banks.

AL BADR ISLAMIC TRUST
Trustees. Annual Report for the year ended 31 December 2023
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The trustees have the power to appoint new Iruslees. The board can invite suitable candiates who
are from th@ local muslim community to serve as Trustees and new trustees will receive induction
training which is tailored lo the specific needs of the individual and will always include full training on
organisational policies. There are is no membership structure within the Irusl.
The charity has three appointed trustees who have ov8rall control and resposibility for policy and
major decision making. Day lo day management and responsibilty lor implementing policies is
carried out by a full lime Managing Trustee Mr Fazl Wadee
Financial review
rhe charlty s flnanclal posltlon at the end of the year ended 31 December 2023
The financial position of the charity al 31 December 2023 and comparatives for the prior period. as
morè fully detailed in th6 accounts. can be summarised as follows".-
2023
2022
Not income
124,894
1257.6501
Unreslricled Revenue Funds available for the
general purposes ol the charity
5,703,901
5.776,879
Reslricled Funds
262,672
64,800
Total Funds
5,966,573
5,841,679
Financlal review of the position at the reporting date, 31 December 2023 .
The Iruslees consider the financial performance by the charity during the year to have been
salislactory. The pricipal funding of the charity is from parents of students given by way of
contributions fees for their children. Park Campus Moor Park Avenue, Preston PR1 6AS.' This
property was acquired and is now being rented by the previous owner and the rental income is
materially contributing to a fixed yearly income that gives the Trust significant sourcè of secured
cash flow benefits.
Pollcles on reseThes.
The level of cash reserves at any given limè is based on the requirement for a full months
expenditure The level of cash liquid reserves changes drastically in the month of January, April and
September when the fees instalmenl is received from the students, Al the end of December the
funds will always be at a low level. The fixed asset pool is fully utilised for charitable purposes. Th8
Trust ha5 a pool of assets under investment properties that are used lo generate cash by way of
rental income for maintaining a regular source of liquid funds. There are no designa16d funds sét
aside.

AL BADR ISLAMIC TRUST
Trustees. Annual Report for the year ended 31 December 2023
Going Con¢ern
The Iruslees have given careful consideration lo going concern. The nel current asset liabilitie5 IS
significantly in deficit, the trustees consider that the Karz Hassana Ilnterest free loans given for
charitable purposes) are not demanded by the lenders for long period5 of lime. although legally they
are payable on demand. Historically, these loans have remained fixed and many times converted into
donations.
Public 8eneflt
When planning the charity activities, the board of Trustees have taken into consideration the
Commissions guidance and the specific guidan¢8 on charities for the advancement of religion.
It is charity policy, that when il is necessary to waive fees for services and goods provided to help
the students from poor and disadvantaged families the trust will implem8nt thi5 policy and regard il as
provision ol services for public benefit.
Details of The Auditor
Shamim Mahoméd
Member of Institute of Chartered Accounlanls of England and Wales
P6gasus Hous8
5 Winckley Court
Mount Street
Preston
PR188U

AL BADR ISLAMIC TRUST
Trustees. Annual Report for the year ended 31 December 2023
Statement of Trustees, Responsibilities
The charity's trustees are responsible for the Report of the Trustees and the financial statements in
accordance with applicable law and UK Accounting Standards (UK Generally Accepted Accounting
Practice.
Th8 charity's trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities Act 2011 and thé Charities IAccounts and Reports) Regulations 2008 and
follow the specific guidance issued by the Charities Commision of England and Vvales under FRS
102 SORP Islalemenl of Recommended Practice for Accounting and Reporting by Chariliesl.
In particular, charity law r8quires the Trustees, if they prepare accounts on an accruals basis, to
prepare financial statements for each financial year which give a true and fair view of the slate of
affairs of the charity as at the end of the financial year and of the surplus or d8ficil of th8 charity. In
preparing those financial statements the Trustees are required to
to prepare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable lawl.
s8le¢t suitable accounting policies and apply them consistently".
mak8 judgements and estimates that are reasonable and prudent.,
prepare the financial slalèmènls on the going concern basis unless it is inappropriate
to presumé that the charity will continue in business..
state whether applicable accounting standards and statements of
recomm&nded practice have been followed, subject to any material
departures disc105ed and explained in the financial statements.,
The law requires that the trustees must not approve the accounts unless they are satisfied that they
give a true and fair view of the stale of affairs of the charity and of the surplus or deficit of the charity
for the year.
Thè Trustees are also responsible for maintaining adequate accounting records which disclose with
reasonable accuracy at any lime thè financial position of the charity and which are sufficient to show
and explain the charity's transactions and enable them to ensure that the financial statements comply
with regulations made under the Charities Act 2011, They are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and oth8r irregularitiès.
Mr Huzayfa Wadee
Tru51e8
Date,

Independont auditor's report to the Trustees ot Al Badr l$larni¢ Trust
Opinlon
We have audited the financial slalemen15 01 Al Badr Islamic Trust Ithe'charily'l for the year ended 31
December 2023 which cornprise the Slalemenl of Financial Activities, Balance Sheet, The Cash Flow
Statement, and notes lo the financial stalemenls, inclLJding significant accounting poliaes. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
A¢¢ounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United li'ngdom Generally Accepted Accounting Practice).
In our opinion the financial slalemenls..
give a true and fair view ol the stale ol the charity's affairs a5 al 31 December 2023 and of ils Income
and Expenditure for the year then ended.
have been properly prepared in accordance wth United Kingdom Generally Accepted Accounting
Practice.
have been prepared in accordance vlllh thè requirements of the Charities Act 2011.
Basis for oplnlon
Vve conducted our audit in accordance wlh International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities undef those standards are further described in Ihg Auditor's
responsibilities for the audit of the financial slalements section ol our report. We are independent of the
charity in accordance wlh the ethical requirements that are relevant lo our audit ol the financial slalements in
Ihe UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in
accordance wlh these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate lo provide a bas18 for our opinion.
Con¢luslon3 ralatlng to golng concern
In auditing the financial statement5, we have concluded that the Trustees use of the going concem basis of
accounting in the preparation of the financial slalemenls is appropriate.
8ased on Ihe work we have performed, we have not identified any material uncertainties relating lo events or
onditions that, individually or collectively, May cast significant doubl on the Trust's ability to continue as
going concèrn for a period of al least 12 months from when the financial slalemenls are aulhorised lor i88ue.
Our responsibilities and the responsibilities of the trustees with respect lo going concem are described in the
relevant secllons of this report.
Other Informatlon
The other inlormalion comprise5 the inlormalion included in tho annual report, including the trustees, report,
other than the financial 51alemenls and our auditor'8 report Ihereon. The trustee5 are responsible lor the other
information contained wlhin the annual report. Our opinion on the financial slalemenls does not cover the
other information anLI, except lo the extent olhew5e expli¢iUy slated in our report, we do not express any
form of assurance conclusion Ihereon.
Our responsibility is lo read the other information and, in doing so, consider whether the other information is
rnaterially in¢onsislenl with the financial slalemenls. or our knovledge obtained in the course of ihe audit, or
otherwise appears lo be materially rnisslaled. If we identify such material incon5islencies or apparent material
misslalemenls, we are required lo determine whether this gives rise to a material misslalemenl in the financial
statements themselves, 11, based on the work we have perforrned, we conclude that thère is a material
misslalement of thi5 other information, we are required lo report that lael.
We have nolhing lo report in this ￿gard
Matters on which we are roquired to roport by exceptlon
In the light ol the kllo￿edge and understanding ol the charity and ils environment obtained in the course of
the audit. we have not identified material rni551alemenls in the Iruslees, report. We have nothing lo report in
respect of the followng mallers in relation lo which the Charities Acl 2011 requi￿$ us lo report lo you il, in our
opinion-.
adequate accounting records have not been kept, or returns adequate for our audit have not been
received IrDm branches not visited by us.. or
the financial slalemenls are not in agreement with the accounting records and returns,. or
¢ertain disclosures ol Iruslees. remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.

Independent auditor's report to the Trustees of Al Badr Islamic Trust
Responsibilities of trustees
As explained more fully in the trustees, responsibilities slatement,Ihe Iruslees are responsible for the
preparation of the financial slalemenls and lor being satisfied that they give a true and fair view, and lor such
internal control as the Iruslees determine is nece55ary lo enable the preparation ol financial slalemenls Ihal
are free from material misstatement, ￿ether due lo fraud or error.
In preparing the financial slalemenls, the trustees are responsible for assessing the charity's ability lo
continue a5 a going concern, dis¢losing. as applicable, matters related to going concern and usin9 the going
concem basi5 of accounting unless the Iruslees either intend lo liquidate the charity or lo cease operations, or
have no realistic alternative bul lo do so.
Auditor'$ Ro$pon$lbllltlos for the audit of the financial statements
We have been appointed as auditor under Section 144 Charities Act 2011 and report in accordance wlh the
Act and relevant regulations made or having effect Ihereunder.
Our objeelives are lo oblaln reasonable assurance about whether the financial slalements a5 a whole are free
from material rnisslalemenl, whether due lo fraud or error, and lo issue an auditor's report Ihal includes our
opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit conducted in
accordan￿ ¥Mth ISAS IUKI will always delecl a material mi551alement when il exists.
Misslalemenls can arise from fraud or error and are considered material if, individually or in the aggregate.
they could reasonably be expected lo influence the economic decisions gf u$er5 taken on the basis of these
financial slalemenls.
Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We design
procedureg in line with our fe8ponsibililies, outlined above, lo delecl material misstatements in respect of
irregularities, including fraud. The 8xlenl lo which our procedures are capable ol delecling irregularities,
in¢luding fraud is detailed below..
Our approach lo iéenlifying and assessing the risks of material misstalemenl in re$p8cl ol irregularilles,
including fraud and non-compliance Mrilh laws and regulations, was as follows..
•lhe engagement partner ensured that the engagement team collectively had Ihg appropriate competence.
capabilities and skills to identify or recognise non-compliance wlh applicable laws and regulations,,
*we Identified the laws and regulations applicable lo the charity through di3cu55ions wlh Iruslees and other
managernenl, and from our commercial knovAedge and experience of the charily sector,.
•we focused on specific laws and regulations which we considered may have a direct malorial effect on Ihe
financial Statements or the operations of the charity. including the Charities Act 2011.,
*we assessed the extent ol compliance with the laws and regulations identified above through making
enquiries ol m8nagemenl', and
'idenlified lawg and regulations were communicated wlhin Ihe audil leam regularly and the team remained
alert lo instances of non.compliance throughout the audll.
We assessed the susceplibilily of the charity's financial slalemenls lo material mi551alemenl, including
obtaining an understanding of how fraud might occur. by..
•making enquiries of rnanagèmenl as lo where they considered there was susceptibility lo fraud, their
knowledge of actual, SLJspecled and alleged fraud,. and
aconsidering the inlemal controls in pla¢e to mitigate risks ol fraud and non-compliance wlh laws and
regulations.
To address the risk of fraud through management bias and override of controls, we..
'performed analytical procedu￿8 lo identify any unusual or unexpected relationships,.
'invesligaled the rationale behind Significant or unusual Iransaclions., and
•reviewed income and expenditure lo ensure there was sufficient approval and oversight of the financial
Iransaclions.
In response lo the risk of If￿g￿lantIeS and non-compliance wlh laws and regulations, we designed
procedures which included, bul were not limited lo".
•agreeing financial slalernenl disclosureg lo underlying Supporting documenlalion.,
•reading the minutes ol meetings of those charged with governance., and
'enquiring of management as lo actual and potential litigation and claims.
Thero are inherent limitations in our audit procedureg described above. The more removed that laws and
regu5alions a￿ from financ4al transactions, Ihe less likely it is that we would become aware of non-compliance.
Auditing standards a150 limit the audit pro¢edLJres required to identify non-compliance Mlh laws and
regLJlations to enquiry ol the Iruslees and other management and the inspection ol regulalory and legal
correspondence, il any.
Material mi5slalemenls that arise due lo fraud can be harder lo detect than Ih05e that arise from error as they
may involve deliberate concealment or ¢ollusion.

Independent auditor's report to the Trustees of Al Badr151amic Trust
As part of an audit in accordance wth ISAS IUKI, the auditor exercises professional judgment and maintains
professional scepticism throughout the audit. The auditor also.
•Oblains an understanding 01 inlemal control relevant lo the audit in order lo design audit procedures that are
appropriate in the circumstances, bul not lor the purpose ol expressing an opinion on the effectiveness ol the
entity's internal control,. and
.Evaluales the appropriateness of accounting policies used.
The auditor communicates wlh those charged wlh governance regarding, among other mallers. the planned
scope and liming of the audit and significant audit findings. including any significant defiaencies In internal
¢onlrol that the auditor identifies during the audit.
Reportlng on thè flnancial 8tatements
The auditor's report is requirèd lo contain a dear expression of opinion on the financial slalemenls taken as a
whole.
To form an opinion on the financial statements the aLJdilor concludes as lo whether..
.Ihe financial slalemenls adequately refer lo or describe the applicable financial reporting framework.,
.Ihe financial slalemenls appropriately disclose the significant accounting policies selected and applied. In
making this evaluation. the auditor considers the relevance ol the accounting policie8 lo the entity and
whether they have been presented in an understandable manner.,
+lhe accounting policies selected and applied are consislenl with the applicable financial reporting framework.
and are appropriate.,
.Ihe accounting estimates made by th8 Irusleès are reasonable..
.Ihe information pre8enled in the financial statements is relevant, reliable, comparable and understandable. In
making this evaluation, the auditor considers whether,,
•lhe information that should have been includ&d has been included. and whether such information is
appropriately clasyified, aggregated or disaggregated, and characlerised,. and
*lhe overall presenlalion of the financial slalemenls has been undermined by induding information that is not
relevanl or that obscu￿$ a proper understanding of the maller disclosed,,
the financial slalemenls provide adequate disclosures lo enable the intended users lo understand the effect
of material transactions and events on the information conveyed in the financial stalemenls.,
alhe lermillology used in the financial slalemenls. including the lille ol each financial statement 15 appropriate.
When the financial slalemenls are Pfepared in accordance with a fair presentation Iramework, the auditor also
evaluates whether th8 financial slalemen15 a¢hieve fair presentation li.e gives true and lair view) including
consideration of..
•lhe overall presentation, strucluro and conlenl of the financial slalemenls., and
'whelher the financial slalemenls represent the underlying transactions and events in a manner that achleves
lair preserilalion lor gives a true and lair viewl.
SKM Chartered Accounlanls 18 eligible for appointment as auditor of the charily by virtue of 118 eligibility for
appointment as auditor ol a charity under section 1212 of the Companies Acl 2006.
U80 of our report
This report 15 made solely lo the charity's Iiuslee5, as a body, in accordanTr wlh the Charities Act 2011, Our
audit work has been undertaken so that we might slate lo the trustees those mallers we are required lo slate
lo them in an auditor's report and for no other purpose. To the fullest exlenl permilled by law. we do not
accept or assume responsibility lo anyone other than the charity's trustees as a body, lor our audil work, lor
this report, or for the opinions we have formed.
Shamim Mahomed
SKM Chartered Accounlanls
Stalulory Auditor
Pegasus House
5 Winckley Square, Mount Street
Preston. PR188U
Date.19fft 3étsm6.-rt I2f .

AL BADR ISLAMIC TRUST- Statement of Financial Activities for the year ended 31
December 2023
Statement of Financial Activities for the year ended 31 December 2023
Current year
Unre9trtcted
Funds
Current year
Ro$tricted
Fundg
Current year
Total Funds
PrSor Year
Totzl Fund5
2023
2023
2023
2022
Income & Endowments from:
Donations & LegaGies
Charitable activities
Investments
305,076
1,250,887
75,591
305,076
1,250.887
75.591
220,121
1,156,422
75,653
Total Income
1,631,554
1,631,554
1,452,196
Expenditure on:
Charitable activi118S
1,593.255
1.593,255
1,594,896
Total axpendlture
1,593,255
1,593,255
1,594.896
Nel gainsl(lossesl on investments
86,595
86,595
1114,9501
Net income for the year
124,894
124,894
{257,6501
Transfers bet￿06n funds
Nel income after transfers
Total funds brought forward
Total funds carrled forward
197.872
197,872
{72,978) 197,872
5,776,879
64,800
5,703,901
262,672
124,894
5,841,679
5,966,573
(257,650)
6,099,329
5,841,679
A Slalemenl of Total Recognised Gains and Losses is included as a primary slalemenl in these accounts.
All activities derive from continuing operations
Tha notes attached on pages 16.27 to 27 form an Integral part of these accounts.
10

AL BADR ISLAMIC TRUST - Statement of Financial Activities for the year ended 31
December 2023
AL BADR ISLAMIC TRUST- Analysis of prior year total funds, as requlred by
paragraph 4.2 of the SORP
Prlor Yèar
Prlor Year
Prior Yoar
Total Funds
Unr•$trleted
Fund5
Restrict8d
Funds
2022
2022
2022
Income from..
Donation5 & Legacies
Charitable activities
Investments
220,121
1,156,422
75,653
220,121
1,158,422
75,653
Total Income
1,452,196
1,452.198
Expgndlture on:
Charitable activities
1,594,896
1,594.896
Total 6xwndltur8
Incomelgss expenditure
Nel gainslllossesl on inve8lmenl$
1,594.896
1.594,896
1142,7001
1142,7001
1114,9501
1114,9501
Not InGome for the year
Transfer between funds
Nat Incomg aft8r transfers
Rè¢on¢illatlon of funds:.
Total funds brought foThvard
Total funds carrled fonyard
1257,6501
4,800
1262,4501
1257,6501
4.800
4.800
1257,6501
6,039.329
5,776.879
60,000
64,800
6,099.329
5,841,679
All activities derive from contlnulng operation$
A Slalemenl Of T¢lal Re¢ogni5ed Gains and Losses is included in these accounts as a separate primary
statement

AL BADR ISLAMIC TRUST- Statement of Flnancial Activlties for the year ended 31
December 2023
ststement of Totsl ReGognis8d Galns and Losses for the year endod 31 December 2023
2023
2022
Surplus for the ygar .
No18xcesslldeficill of income over expenditura from operations before lax
38,299
1142,7001
Income from operations before tax In thè Statement of Flnan¢lal Actlvltas
Realised gains on the disposal of investments
38,299
1142,7001
Surplusl(Defl¢lt) as Shown In the Income and Expendlture account
Add/ldaduetJ non Income and expendlture Items...
Unrealised gains on investments
Net Movement in fund$ befor• taxatlon
38,299
1142,7001
86,595
124,894
1114,9501
1257.6501
Funds gengrated in th• yoar as shown on Statement of Flnanclal Actlvltles
124,894
257.650
Re80urces applied in the year gnded 31 Decembar 2023 towards flxod assots for
Charity use:.
2023
2022
Funds general$d in th& y$ar a$ detailèd in the SOFA
R8soure89 applied on functional fixed assets
Net resource$ avallable to fund charltable actlvltles
124,894
1214,8451
89.951
12S7,6501
181,4691
339,1191
Movements In revenue and capltal funds for the year ended 31 December 2023
Revenue accumulated funds
Unr8strlcted R8strlct8d
Funds
Funds
2023
2023
Total
Funds
2023
Last yoar
Total Funds
2022
A¢¢umulaled funds brought fotward
Recognised gains and losses before Iran$fer$
5,778,879
124,894
5,901,773
1197,8721
5,703,901
64,800
5,841,679
124,894
5,966,573
8,099,329
1257,6501
5,841.679
64,800
197.872
262,672
Transfer be￿een funds
Closlng rovonug fund$
5,966,573
5,841,679
Summary of funds
Unrestrlcted Rgstrlctgd
Funds
Fund$
Total
Funds
Last Year
Total Funds
2023
2023
2023
2022
Revenue accumulated funds
5,703,901
262,872
5,966,573
5.841,679
12

AL BADR ISLAMIC TRUST - Balance Sheet as at 31 December 2023
Note
2023
2022
Fixed assets
Tangible assets
Investments held as fixed assets
5,976,343
794,000
5,916,119
770,000
Total fixed assats
6,770,343
6,686,119
Current assets
Debtors
Investments held as current assets
Cash at bank and in hand
109,054
336,813
83,849
163,222
267,718
40,766
12
Total current assets
529,716
471,706
Credltors: amounts falling due
within one year
13
{1,333,4861
{1,316,146)
Net current liabilities
1803,770)
(844,4401
The total net assets of the charity
5,966,573
5,841,679
The total net assets of th8 charity are funded by the funds of the charity, as follows:.
Restricted Funds
16
262,672
64,800
Unrestrlcted Funds
Unrestrict8d Revenue Funds
16
5,703,901
5,776,879
Total charlty funds
5,966,573
5,841,679
The Trustees acknowledge their responsibilities for complying wlh the requirement5 of charity legislation with
respect to accounting records and the preparation of accounts.
The charity is subject to audit under charity le9islalion, and the report of thè Charities Act auditor is on page 10.
4IIJI,IVfi
Mr Huzayfa Wadee
Trustee
Approved by the board of trustees on..
Ig1121201*
The notes attached on pages 16-27 to 27 torm an Intogral part of tho$0 a¢¢ounts.
13

AL BADR ISLAMIC TRUST
Cash Flow Statement for the year ended 31 December 2023
2023
2022
Cash flows from operating activities
Nel cash provided by operating activities as shown
below
172,037
39,774
Cash flows from Investing activlties
Other investment income, including rents from investments
Proceeds from sale of investments
Purchase of property, plant and equipment and investments
Net cash used in investing activltles
75.591
75,653
88,644
181,469}
82,828
(221,3451
145,754
Cash flows fmm financing activities
Cash inflows from new borrowings
Net cash providad by Ilused inl flnanclng actlvltles
16,800
16,800
11,500
11,500
Overall cash used Sn all actlvlties
43,083
31,554
Cash movements
Change in cash and cash equivalents from activities in
the year ended 31 December 2023
Cash and cash equivalents at 1 January 2023
Change in cash and cash equivalents due to exchange rate moven
43,083
40,766
31,554
9,212
Cash at bank and Sn hand less overdrafts at 31 December
83,849
40,766
Reconciliation of net Income to net cash flow from operating actlvities
Net incorne as shown in the Statement of Financial Activities
124,894
1257,650)
Adjustments for :.
Depreciation charges
Nel lossesl{gains} on investment assets
Dividends, interest and rents from investments
Profit ILoss on the sale of Fixed and Intangible Assets
Decreasel(increasel in debtors
Increaselldecreasel in creditors, excluding loans
Net cash provided by operating activities
154,621
186,595)
175.591)
164,787
114,950
175,653)
{3,644)
35,486
(18,050)
39,774
54,168
540
172.037
Analysis of cash and cash equivalents
2023
2022
Cash in hand at for the year ended 31 December 2023
Total cash and cash equivalents
83.849
83,849
40,766
40,766
14

AL BADR ISLAMIC TRUST
Notes to the Accounts for the year ended 31 December 2023
1 Accounting policies
Pollcie$ relating to the pmduction of the accounts.
Bas1$ of preparation and accountlng convèntlon
The accounts have been prepared on the a¢¢ruals basis, under the historical cost convention, and in accordance ￿th
the Financial Reporting Standard 102, and Charities Sorp FRS102 (Effective 1 January 20191 published by Charities
Comrnission in England and Wales and in accordance wlh all applicable law and United Kingdom Generally Accepted
Accounting Standards and Practice
The charity is a public benefll enllty.
In setting our objectives and planning our aclivlll85 the Iruslees have given careful consideration lo the Charily
Commissions's general guidance on publle benefit
Rocognltlon ol Income, Ilabllltlos and 8xpgndltur&
Incoming resources are accounted for on a receivable basis exeepl for donallons ¥thich are accounted for only when
received. The value of services provided by volunteers has not been included.
Resouces expended are recognised in the period In which they are incurred, Resources expendetj include the
allribulable VAT. It comprises those resources expended by the charity in the delivery of its education service$ lor the
benefit of ils beneficiaries, mainly children. A liabillly, and the related expendilufe. is recognised ￿en a legal or
conslruclive obligalion exis15 as a result ol a past event. and then il is more likely than not that a transfer of economic
benefl18 w511 be required in setllemenl, and when the amount of the obligation can be measured or reliably eslimaled,
Tanglblè flxed assets
Tangible fixed assets are measured al their origlnal cost value, or subsequent revaluation, or il donated, as described
above. Cost value includes all cosls expended in bringing the asset into ils intended working condition. Assels under
£500 are not capilalised when acquired and if the nel book value falls below £500 the amount i¥ ￿ltIen off, All assets
that have been lully depreciated are also removed from the fixed as8els v8luallon
Depre¢lallon has been provided at the lollowng rates in order lo ¥wile off th& assets lo Ihelr anllclpaled resldual value
over Ihelr eslimaled useful lives.
Freehold land
Bulldlngs
Plant and machinery, ffixtures and vehlcle8
2 % slralghl Ilne
25 % reducing balance
A regular annual review of the likellhood of asset impairment Is undertaken.
Debtors
Deblorg are measured at their recoverable amounts al the balance sheet dale.
Credltors and provl$lon$
Short lerrn creditors are measured al transaction prlce (which Is usually the invoice pricel. Loans and other financial
liabilities are initially recognised at transaction price.Provisions lie liabilities ol uncertaln liming or amount) are
recognised when there is an obligation al Ihe reporting dale as a result of a past evenl.11 Is Pfobable that econornic
b8nefil will be transferred 10 settle the obligalion and the amount ol the obligation can be eslimaled reliably.
InvostrnDnts
Investments held as fixed and ¢urrenl assets are valued at the balance sheet dale by the Trustees.
Fund Accountlng
Unrestricted funds are available lor use at the discretion of the Iruslees in furtherance of the objecllves of the charity.
There are no designated funds set up by the Truslees
Reslri¢ted funds are subjected lo restrictions on their expenditure imposed by the donof or through the term5 01 an
appeal or as implied by law. The Trust has restricled fixed assets funds
15

AL BADR ISLAMIC TRUST
Notes to the Accounts for the year ended 31 December 2023
2 Llablllty to tsxatlon
The Trustees consider that the charity sa115fie5 the lesls sel out in Paragraph 1 S¢hedule 6 of the Finance Acl 2010 for
UK corporation lax purposes. Accordingly. the Charity is potentially exempl from taxation in respect of income or capital
gains received within calegoiies covered by chapter 3 part 11 01 the Corporation Tax Act 2010 or Section 256 of the
Taxation of Chargeable Gain5 Act 1992, to the exlenl that such Income or gains are applied exclusively on the specific
charitable objects ol the charity and lor no other purpose. Value Added Tax is not recoverable by the charity, and is
therefore included in the relevant costs in the Slalement of Financial Activities.
3 Wlndlng up or dlssolutlon of the charlty
If upon wnding up or dissolullon of the charity there remain any assets, after the satisfaction ol all debts and liabilities.
the assets represented by the accumulated fund shall be transferred lo some other charitable body or bodies having
similar objeclg lo the charity.
4 Slgnlflcance of flnanclal Instruments to the charlty'8 posltlon
The loans under creditors due wllhin one year are loans known as Karze Hassana and loaned by indlvidua18 on the
basis that Ih6y are repayable on demand and interest free.
5 Net Surplus before tax In the financlal yoar
2023
2022
The nel surplus before lax In the financial year18 slated after charglng:_
Oepreciallon of owned flxed assets
Penslon costs
Auditors, remunerallon
1S4,621
1,250
5,286
164,787
1,945
3,960
6 Investment galn8
Unreallsed galn$ /(10$3gs) and wrftlng down of carrylng values
2023
2022
Other Unllsled Investments - Unrealised
Inve51menl properties- un￿alIsed
Total unrea118èd galnslllo$se81 gt¢
62,59S
24.000
88,595
62.595
24.000
86,595
1114,9501
1114.9501
16

AL BADR ISLAMIC TRUST
Notes to the Accounts for the year ended 31 December 2023
7 Staff costs and emoluments
Salary costs
2023
2022
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined contribution pension schemes
Total $alarlo$, wagos and relatèd costs
450,299
1,250
451,549
4S6,391
1,945
458.336
Numbers of lull tlma omployees or full limg gquivalgnts
The average number of lolal staff employed in the year was
2023
52
2022
57
rhè estlmated staff deployed in different activities in the year was...
Engaged on charitable activities
Engaged on management and administration
48
53
None ol the Iruslees have recelved any remuneralbon from the eharily or any related enllly, either In the current or Pflor
year. The details of remuneration paid lo persons eonn&cled lo the Iruslees are shown in note 8
No employees received ernolumenls lexcluding pension costs) in excess of £60.000 per annum.
8 Remuneratlon and payments to porson$ ¢onne¢ted with the Trustees
2023
2022
Hamna Vvadee
Falema Wadee
Umama Wadee
M. Taheer Wadee
6.623
3,909
11,657
2.331
24,520
8,078
8,888
10,359
4.377
29.702
The payments lo the above are for services lo Support the activities of the charity and Ihe payment 15 comparable lo
other 81aff in sirni18r position. The payment is not specifically prohibited by the Trust deeds.
9 Tanglble flxed as8ats
Land and
8ulldlng$
Plant &
Ma¢hlnery &
Vghlclo$
Flxlur&s and
Iittlng$
Total
Cost
Al 1 January 2023
Additions
Dlsposals
7.424,1 $4
197,872
676,481
10,000
300,826
6,973
8,401,461
214,845
At 31 D•¢ember 2023
7,622,026
886,481
307,799
8.616,306
Dgpr•clallon
At 1 January 2023
Charge for the year
Eliminated on disposals
At 31 Da¢emb&r 2023
1.562,167
136,721
635.630
13,845
287.545
4.055
2,485.342
154,621
1,698,888
649,475
291,600
2.639,963
Not book valuo
Al 31 December 2023
At 31 December 2022
5,923,138
5.861,987
37,006
40,851
16,199
13,281
5,976,343
5.916,119
Freehold land al valuation on acquisition not depreciated included above
There are no inalienable or heritage assets and all assets are used for direct charitable purposes.
£350,000
17

AL BADR ISLAMIC TRUST
Notes to the Accounts for the year ended 31 December 2023
10 Inve¥tments held as fixed a$sets
other unll$ted
nvestment$
Total
Carrylng valuas of Invgstments
Al 1 January 2023
Additions
Revaluation al 31 December 2023
770,000
770,000
24,000
794.000
24.000
794.000
At 31 Docember 2023
Analysls b•tw•&n lalr valu• and hl8torl¢al ¢08t
Investments as above held al lair value
Inveslrnenls as above held al hlglorbcal
cost, less any write down
794.000
794,000
555,663
SSS,663
The opèn mark•t valuallon was carrled out by th• Tru$teo8 aft•r approprlate gnqulrl•$ and markgt valuos that
aro regarded a$ mlnlmum prlc&$ below whlch tho Tru$tg9$ would not accgpt lor dl$po$al glvgn tho current
markot ¢ondltlon8.
11 Debtors
2023
2022
Trade deblorg
Other debtors
109,054
151,222
12,000
109.054
163,222
12 Investmènts hold as current a$$et$ valufr at 31 De¢emb8r 2023
At mark&t Value
2023
2022
Other investmen18
336,813
267,718
13 Credltor8: amounts falllng duo wlth5n one year
2023
2022
Karze Hassana loans
Trade credllors
Accruals
PAYE, NIC VAT 8nd other laxe8
1,051,632
258,992
22,380
482
1,333,486
1,034,832
255.069
27,828
11.5831
1.31S,148
18

AL BADR ISLAMIC TRUST
Notes to the Accounts for the year ended 31 December 2023
14 Income and Expendlture account summary
2023
2022
At 1 January 2023
Surplus after lax lor the year
5,956.629
124.894
6,099,329
1142,7001
At 31 De¢emb•i 2023
6.081.523
5,956,829
15 Particulars of how particular fund¥ are represented by assets and liabilitio$
At 31 Decembèr 2023
Unr•8trl¢ted
funds
D•$lgnated
funds
R&6trl¢ted
lunds
Tc+tal
Fund#
Tangible Fixed Assets
Investments al valualion'.-
Fixed asset invtrslmenls
Current Assets
Current Liabilities
5,713,671
262,672
5.976.343
794,000
529,716
11,333.4861
5,703.901
794,000
529,716
11.333,4861
5,966,573
262,672
At 1 January 2023
Unr•g¢rl¢ted
fund8
Dg8lgnat8d
funds
Ro8trlct8d
funds
Totsl
Funds
Tangible Fixed A88818
Investments al valualion'.-
Fixed asset investments
Current Assets
Current Llabilllie$
5,851.319
64,800
5,916,119
770.000
471,706
11.316,1461
5,776,879
770,000
471,706
11,316,146)
5,841,679
84,800
16 Change In total funds over the year as shown In Note 16 analysed by individual funds
FundB brought Mov•ment In
rorward Irom
lund8 2023
2022
Funds carrl¢d
fc+rward to
Transfo18
befv4een
funds In 2023
2024
See Note 17
Total unrg$lrlctad and dgslgnatgd funds
5,776,879
124,894
197,8721
5,703.901
Resrricteu runa$.'.
Reslricled Fixed Asset Funds
Total ¢harlty lunds
64.800
5,841.679
197,872
262.672
5,966.573
124,894
19

AL BADR ISLAMIC TRUST
Not8S to the Accounts for the year ended 31 December 2023
17 Analysls of movements In funds over the year as shown in Note 16
Othgr
Galns &
Losso8
2023
Incom
Exp•ndltur•
Mov&m•nt
In funds
2023
2023
2023
Unrestricted and designated funds...
Unrestricted Revenue Funds
Restricted funds...
Restricted funds
1.631.554
11.593,2551
86.595
124.894
1,631.554
11,593,255>
86,595
124,894
18 The purposes for whl¢h the funds as detalled In note 16 are held by the charlty are:.
Unrestrlcted and deslgnated funds...
These funds are held lor the meeting the objectives of the charity. and lo
provlde reserves for future aclivilies, and 8ubjecl lo charity legislation, are
free from all reslri¢lions on their us&.
Unre81rlcled Revenue Funds
These funds are held in accordance with the reslriclions placed by the
donor in the land registry do¢umenls.
Reslri¢led asset funds
19 Ultlmate controlllng party
The Charity is under the control of ils legal trustees
20

AL BADR ISLAMIC TRUST
Activity analysis of Income and expenditurè for the for the year ended 31 December 2023
This analysis is classsified by activity and not by conventional nominal descriptions.
20 Analysis of income by activity
2023
2022
Actlvlty
In¢omg from Gharllablg a¢tlvStl&$
Teaching activities
Welfare and accomodalion
Sludenl support
?,182,732
60,678
7.477
1.088,634
63.523
4.265
Total Income from charltable actlvltles
1,250,887
1,156.422
Summary of fotal Income, Including the Items above
Charitable aclivi118S
Donaligns & Legaci8$
Investment income
1,2SO,887
305,076
75,591
1,156,422
220.121
75,853
Total Incom• as shown In tho SOFA
1,631,554
1,452,196
21 Analysis of charitable expenditure by activity
Actlvlty
Dlrect costs
Support
costs
Grant
fundlng of
activltles
2023
Total
Total
2023
2023
2023
2022
Teachlng actlvltles
Direct costs
Premises expenses
Adminislralive overheads
Depreciation
499.344
499,344
277,484
20,650
S1,S40
502,791
262,371
18.210
54,929
277.484
20,650
51,540
Total Teachlng actlvltles
499,344
349,674
849,018
838,301
Dlrect costs
Support
costs
Grant
fundlng of
acllvltlgs
Total
Total
2023
2023
2023
2023
2022
Welfare and accomodation
Direct ctssls
Premises expenses
Adminislralive overheads
Depreciation
143,212
143,212
418,953
1,614
51.540
78,812
336,087
4.721
56.537
418,953
1,614
51,540
Total WèlfarB and accomodation
143,212
472,107
615,319
476.1 S7
21

AL BADR ISLAMIC TRUST
Activity analysis of Income and expenditure for the for the year ended 31 December 2023
Oirect costs
Support
Grant
costs
funding of
aetivitias
Total
Total
2023
2023
2023
2023
2022
Student support
Direct costs
Employee costs not included in direct cost
Adminislralive overheads
Professional lees
Depreciation
Total Student support
9,700
9,700
298
46,702
11.723
52,969
121.392
298
46,702
11,723
52,969
111.692
1,300
111,424
11,920
57,040
181.684
9.700
Summary of charltabl& costs by
a¢tlvlty
Dlrect costs
Support
costs
Grant
fundlng of
a¢tlvltl8s
2023
Total
Total
2023
2023
2023
2022
Total Teaching activities
Total Wèlfare and a¢¢omodalion
Total Sludenl support
Total Other ¢harilable aclivilles
Governance costs as detailed in note 29
499,344
143.212
9,700
349,674
472,107
111,692
849,018
615,319
121,392
838,301
478,1 S7
181,884
7,526
7,526
7,995
Total charltablg oxpgndltur•
852,256
940,999
1,593,255
1.594,89e
The basis of allocation of costs between activities is d9scribed under accounting policies
The breakdown of this expenditure by type of spending lie nominal classificalionl is detailed in note 30
Analysls of support and governance costs by charltable actlvltles
Govarnance
Depreclatlon
Human
Resources
Othèr
Overheads
Total
Actlvlty
Taaching aelivilies
Welfare and accomodalion
Sludenl support
51,540
51,540
52,969
298,134
420,$67
58,425
349,674
472,107
119,218
7,526
298
Grand Total
7,$26
156,049
298
777,126
940,999
22

AL BADR ISLAMIC TRUST
Detsiled analysis of income and gxpenditure for the year ended 31 December 2023 as requir8d by the SORP 2019
Thls an81ysls Is classslfled by eonventlonal nomlnal descriptiTons and not by activity.
23 Donations and Legaciés
Current year
Unrestrl¢tgd
Funds
2023
Current year
Rgstrlctgd
Funds
2023
Current year
Total Funds
Prlor Year
Total Fund8
2023
2022
General donations from individuals and organisations
305,076
3Q5,076
220,121
Total Donations and Legacios
305,076
305,076
220,121
24 Income from charitable activitie8 . Trading Activitles
Currgnt y•ar
Unrostrlcted
Fund¥
2023
Curfont y•ar
Rostrlcted
Fund•
2023
Curr•nt ￿•r
Total Funds
Prlor Yoar
Total Fund8
2023
2022
Prlmary purpos• and anclllary trading
School fees
Sundry income
Total Primary purpos• and ancillary trading
1,182,732
68,155
1,250.887
1,182,732
68,155
1,2SO,887
1.088,634
67,788
1.156,422
25 Total Income from charltable actlvltl89
Cuironl y•ar
Unrestrictea
Funds
CurT¥nt year
estricteil
Funds
Curr¥nt yeor
Total Fund8
Prlor Yoar
Total Funds
2023
2023
2023
2022
Total income from charitable trading
Totsl from charitable aGtivitigS
1,250,887
1,250,887
1.250.887
1.250.887
1,156,422
1.156,422
23

AL BADR ISLAMIC TRUST
Detsiled analysis of income and expenditure for the year ended 31 December 2023 a8 required by the SORP 2019
26 Investment income
Cuirent year
unrestricte
Funds
Current year
Kestrict•d
Funds
Current year
Total Fund$
Prlor Year
Total Funds
2023
2023
2023
2022
Property Rental Income
Other Investment Income
Total investment income
71,883
3,708
75.591
71,883
3,708
75,591
66,785
8,868
7S,653
The above rental income includes rent received from tangible fixed assets which amounted lo £68.7851 £78.331-20211
27 Expenditure on charitable activitie8 - Direct spending
Currgnt yoar
unrestrict•a
Funds
2023
Curront y•ar
KeStrict•d
Funds
2023
Currnnt year
Total Fund•
Prlor Y•ar
Total Funds
2023
2022
Gross wa9es and salaries - charitable activities
450.299
450.299
456,391
Defined ¢ontribulion p&nsion costs ¢harilabl•
activities
1.250
1.250
1,945
School expenditure
Catering and food
47.795
143.212
47.795
143,212
44,455
122,553
Totsl dlrect 8Pondlng
652,256
652,256
625,344
24

AL BADR ISLAMIC TRUST
Detailed analysis of income and expenditure for the year ended 31 Decamber 2023 as required by the SORP 2019
28 Support costs for charitable activities
Current year
unr•strictea
Fund$
Currènt y&ar
Current year
Totsl Funds
Prlor Yoar
Total Funds
Funds
2023
2023
2023
2022
Employee costs not includèd In dlrect costs
Payroll lees and charges
298
298
1,300
Premisès Expenses
Rates and water charges
Light heal and power
Cleaning and waste management
Premi$e$ repairs, renewals and maintonance
141,470
255,024
34,322
265,621
141,470
255,024
34,322
265,621
124,772
131,585
32,203
360,956
Admlnlstratlve overheads
Telephone, fax and inlernel
Stationery and printing
Motor expenses
School leos waived
Equipment expenses
Hire of equiprnenl
Website maintenan¢&
Liabilty and contents insurance
Sundry expens88
Proiu Loss on disposal
14,091
3.420
6.498
19,809
1,614
14,091
3,420
8,498
19.809
1.614
12,551
160
5,442
89,634
2.289
1,180
18,130
3,914
2,267
13,6441
18,940
4,288
306
18,940
4,288
306
Professlonal fees pald to advlsors other than the audltor or •xamlner
Accountancy lees other than examination or audit fees
2,300
other legal and professional
2,300
2,000
9.423
9,423
9,920
Flnanclal costs
Bank charges
Depreciation & Amortisalion in lolal lor the period
Total support costs
1,428
154,621
933,473
1.428
154,621
933,473
2.111
164,787
961,557
The basi¥ of allocation of costs be￿88n activities is described under accounting policies
25

AL BADR ISLAMIC TRUST
Detailed analysis of Income and expenditure for the yèar ended 31 December 2023 a$ required by the SORP 2019
29 Other Expenditure - Governance costs
Current yezr
Vnresiricied
Funds
2023
Currgnt year
Kestriciea
Funds
2023
Current year
Total Fund$
Prlor Year
Total Fund$
2023
2022
Auditor's fees
Ofslead fees
Total Governance ¢o$t$
5,286
2,240
7,526
5.286
2,240
7,526
3.960
4.035
7.995
30 Total Charilabla expenditur8
Curront y•ar
Unresificiod
Fund$
2023
Curronl year
•gtrictott
Fund$
2023
Current year
Total Fund•
Prlor Year
Total Funds
2023
2022
Total direct spending
Total support costs
Total Governance costs
Total charitable expenditure
652,256
933,473
7,526
1,593,255
652,256
933,473
7,526
1,593,255
625,344
961.557
7,995
1,594.896
26