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2024-12-31-accounts

Al-Noor Foundation Limited ANNUAL REPORT For the year ended 31 December 2024

Al Noor Foundation[|] Report of the Trustees

Introduction

Our Vision

“Individuals, families and communities that truly understand and accept their purpose of being in this world, confidently live and work together for a just, responsible and compassionate society”.

Al-Noor Foundation was launched in 1998 with a vision of making a positive change in our community. As local residents growing up in London, we wanted to give something back to our community. We wanted to make a positive change, to invest in our future generation by imbedding core values such as kindness, respect, compassion and good character alongside developing God consciousness.

Our strategy is to unlock the amazing potential within people, starting at the youngest of ages, with Al-Noor Independent and Al Noor Voluntary Aided Primary School. We believe our balanced education of primarily good character, along with academic excellence, delivered against the backdrop of a strong Islamic ethos provides a holistic education for the future citizens of our community.

Our Mission

Al-Noor works with young people and organisations to achieve their potential with knowledge, skills and experiences through its education programmes and services to create a positive change.

Four values of Al-Noor

Integrity

We believe integrity, honesty, transparency and truthfulness is the cornerstone of our project and the mantle from which all thriving communities should be built. We believe that all involved in Al-Noor should strive to have integrity in their private and professional life. This will allow our community to confidently live and work together.

Continuous improvement

We believe to create leaders in the community; we must be a people that continuously improve. We must improve in our character, our professionalism, working practices and most importantly our devotion to God.

will result in a positive change in the community and act as a catalyst for a just, responsible and compassionate society.

Our aim is to establish, maintain and conduct schools for the education (including social and physical training) of boys and girls, (in which religious instructions in accordance with the doctrines and principles of the Islamic faith are given), so as to be a school within the meaning of that expression as defined in The Education Act.

Valuing People

We believe that Individuals make families, families make communities and communities make the world. It is for this reason that ‘valuing people’ is central to our organisation. Without people our education programmes are bricks and mortar.

Positive change

We believe that as a team we must aspire and inspire Positive change in the world around us. We believe that our projects

Our objectives

Our school objectives are to provide moral and academic excellence in a caring and secure environment. We believe that through the partnership of good governance, caring and professional staff and dedicated parents we can provide a balanced opportunity for the realisation of our children’s full potential.

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Our values prevail through everything we do: in the moral, the academic and the professional. These values foster a responsible and caring attitude in our pupils, towards the fellow members of our community and society at large. This includes good manners and behaviour towards parents, the elderly and neighbours, as well as a deep respect and a sense of duty towards the world we inhabit including the resources from which we all benefit.

Our schools provide a sound Islamic education together with the National Curriculum. Our curriculum aims to equip children with a solid foundation to prepare them for both secondary school education and their lives ahead.

Our school welcomes pupils from all backgrounds. An individual’s economic status, gender, ethnicity, or race do not form part of our assessment processes.

The school is committed to safeguarding and promoting the welfare of our pupils and expects all staff and volunteers to share this commitment. Parents are given regular information about their children’s social and academic progress through parent evenings in addition to the end of term and end of year reports. The school has regular weekly updates communicated about the activities of the school with parents.

Our Ethos and Strategy

The Al-Noor Foundation believes that the success of our community inherently lies in the achievement of our children coupled with a strong family unit.

We feel strongly that real academic progress is founded on a secure platform of an all-round healthy development and aided by positive role models who embody the values we aspire for our children to have.

This all–round development includes both the intellectual and physical aspect of emotional and spiritual development. We believe promoting these aspects of humanity will catalyse community cohesion, helping to create and sustain communities where all members are valued and work together for the common good.

Our aim is to promote a caring, secure and nurturing environment – instilling a strong sense of awareness of the universality of the Islamic faith.

Our contribution to society and social cohesion is well recognised due to our successful work with the local authority, local schools and local community groups.

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Al Noor Foundation[|] Report of the Trustees

Review of Activities and Achievements

Al-Noor Primary School

Al-Noor VA primary school continued to maintain high standards of moral and academic excellence. This year KS2 results were exceptional, and recognised to be the best in the borough:

https://al-noor.co.uk/the-best-primary-school-in-redbridge/

2024 results confirm that Al Noor VA remains well ahead of both the latest national and local authority benchmarks at every statutory stage of primary assessment. From an already strong Early Years starting point, the gap in favour of our pupils widens through Key Stage 1, the Year 4 multiplication check and—most notably—Key Stage 2, where nearly nine in ten pupils reached the combined reading, writing and maths standard, compared with just three in five nationally.

2024 measure Al Noor VA Redbridge
LA*
England
(DfE 2024)
EYFS – Good Level of Development 90 % n/a† n/a†
Year 1 Phonics – % meeting standard 98 % 82 % 80 %
Year 4 Multiplication Check – % scoring ≥ 20/25 98 % 77 % 63 %
KS2 Reading – Expected Standard 93 % 78 % 74 %
KS2 Writing – Expected Standard 92 % 80 % 72 %
KS2 Maths – Expected Standard 95 % 83 % 73 %
KS2 Combined R + W + M – Expected Standard 88 % 74 % 62 %

† 2024 EYFS results will be published later in the year; 2023 figures remain the latest available.

These benchmarks show that Al Noor VA exceeds Redbridge averages by 10 – 15 percentage points and national averages by 15 – 26 points, sustaining the school’s long established track record of high attainment.

Navigate - the character development curriculum.

Navigate continues to be a crucial priority of our school. Staff members are given training and support to implement Navigate and new staff members are inducted. Here are the characteristics developed in this programme.

Reception Sincerity Patience Generosity Etiquettes
Year 1 Sincerity Honesty Resilience Etiquettes
Year 2 Sincerity Empathy Courage Etiquettes
Year 3 Sincerity Gratitude Creativity Etiquettes
Year 4 Sincerity Taking Ownership Communicator Etiquettes
Year 5 Sincerity Modesty Respect Etiquettes
Year 6 Sincerity Visionary Contributor Etiquettes

Curricular delivery is normally through the introduction of half term drop-down days when the rest of the curriculum and usual timetable is set aside to focus on development of the key characteristics through planned activities on and off site, including through the use of the outdoors.

The school continues to work to exude these values through all and every learning experience to re-enforce these crucial characteristics.

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Impacting Individuals, families and communities

In 2024 the Foundation deliberately broadened its reach so that more individuals, families and communities could benefit from our programmes. We launched the Qur’an Weekend School, re establishing a structured pathway for children who cannot attend our primary school, and continued to refine our offer in response to demand.

Our Qur’an Story Time sessions were delivered in school holiday blocks for children aged seven to thirteen. Through storytelling and interactive activities, these sessions introduced pupils—and their parents—to core Qur’anic values in an engaging, age appropriate manner. Alongside this, the Youth Hub completed three ten week cycles that combined mentoring, sport and life skills workshops, and we piloted a new girls’ cohort after Easter.

Support for parents remained a priority. We offered a rolling programme of family skills training covering subjects such as positive discipline, communication and emotional wellbeing. Father–child engagement was deepened through a three day Al Noor Hike Retreat, during which participants camped together and summited Mount Snowdonia—an experience designed to strengthen bonds and model positive male role modelling.

Collectively, these new and continuing initiatives have enabled the Foundation to serve a wider demographic, strengthen inter generational relationships and advance our vision of individuals, families and communities working together for a just, responsible and compassionate society.

This year’s Al-Noor Family Festival was a big hit. This unique event for the Redbridge community attracted over 7,500+ attendees for a fun weekend with rides, stalls and a food village all in the heart of Redbridge. An amazing event with phenomenal attendance.

Our other flagship event, the Al-Noor Boat Race, resulted in almost 60 dragon boats taking part. This year’s event supported charities in raising over £462,547 for noble and vital causes, both local and wider afield such as orphans, hungry children, women’s support groups, school projects, masjid buildings, cancer patients, homeless and poor families, building water wells and so much more.

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Al Noor Foundation[|] Report of the Trustees

Structure, Governance and Management

The Trustees of Al-Noor Foundation hold overall responsibility under the rules for controlling the management and administration of the charity. Al-Noor Foundation Ltd is a company limited by guarantee and registered with Companies House.

Trustees are nominated and appointed by the Board of Trustees. To be eligible, the Board of Trustees will look for those who regularly attend events and functions organised by the Foundation and show an interest in and volunteer to help out during activities. Trustees are a valuable asset for the charity because they bring an outside viewpoint and a wealth of experience and knowledge in community work.

The trustees are independent individuals who bring their knowledge, skills and expertise for the benefit of the charity. They act as a watchdog over the Charity's activities and provide constructive advice.

The management of the organisation is the responsibility of the trustees, who meet formally on regular intervals, usually monthly. The day-to-day management of different departments, such as the Independent School, is then delegated to the respective manager, supported by senior teachers and administrative staff.

Organisational Management

The trustees oversee the charity and its wider objectives of achieving its vision. The structure is simplified into the following:

==> picture [229 x 281] intentionally omitted <==

----- Start of picture text -----
Board of Trustees
Advisory
CEO Board
Projects Events
VA School Family Festival
Youth Hub Boat Race
Qur'an Academy Hike
Secondary School
Al-Noor Waqf
Family
----- End of picture text -----

Governance and Strategic Oversight

The trustees set the overall direction for all Al Noor activities— schools and community projects alike—and ensure that operations remain aligned to the charity’s vision of enabling individuals, families and communities to thrive. They exercise strategic control through policy, budget approval and oversight of risk, while delegating day to day management to senior leaders . Trustee oversight spans the following domains:

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Risk management

The trustees operate a structured risk management framework covering strategic, financial, operational and compliance risks across the Foundation’s schools and community projects. Risks are identified by project leads and senior leaders, scored for likelihood and impact, and recorded in a central register with named owners, controls and dated actions. The Projects & Programmes Committee and the Estates & Development Committee review project specific risks each quarter, with escalations taken to the full Board. The Foundation’s risk appetite is low for safeguarding, compliance and financial control risks, and measured for strategic opportunities that advance long term mission (for example, estate development and new provision).

The major risks are considered to be:

Sustaining the Islamic & Qur’anic Studies department in the VA primary school — Residual risk: high. The department continues to run an operating shortfall that is not yet fully covered by parental contributions and Gift Aid. Controls include a trustee sub committee, enhanced parental giving programme, active cost review, and interim support from unrestricted reserves while a sustainable model is implemented.

Successful planning and phased delivery of the Newton Industrial Estate development — Residual risk: high. Planning timelines and market conditions could delay income and increase pre development costs. Controls

include phased decision gates, external planning and legal advisers, partner governance, capped pre construction spending and regular cash flow stress testing. Rental income from the existing estate continues while redevelopment is progressed, supporting the waqf objective.

Secondary school feasibility (site, capital and operating model) — Residual risk: high. The project requires a viable site, significant capital and a sustainable operating plan. Controls include an agreed feasibility process, partner engagement, staged approvals with no commitment to capital expenditure until viability is proven, and early community funding route exploration.

Concentration of fundraising delivery on volunteer led events — Residual risk: medium. Delivery capacity and continuity are exposed to volunteer availability. Controls include recruitment of an Events Manager, a balanced annual events calendar (Family Festival, Dragon Boat Race, hike/retreats), standardised planning and H&S procedures, and post event financial and risk reviews.

Data protection and information governance — Residual risk: medium. Privacy processes and staff training were refreshed during the year. An external review identified minor actions that are being tracked to completion. Controls include mandatory training, role based access, back ups and incident response procedures.

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Al Noor Foundation[|] Report of the Trustees

Cash flow pressure from the prior inter organisation loan (fully repaid; liquidity restored).

aa Liquidity and reserves — Residual risk: medium to low. Cash at bank provides several months of operating cover (fully repaid; liquidity restored). and the short term interest free loan extended to a a How we assure our controls: The Board reviews the risk partner organisation in 2024 has been repaid. Controls register quarterly and at year end, confirming ratings, include a three month minimum reserves policy, monthly closing completed items and commissioning additional cash flow monitoring, and sensitivity analyses that factor mitigations where residual risk remains high. Financial in project and event timing.

a How we assure our controls: The Board reviews the risk register quarterly and at year end, confirming ratings, closing completed items and commissioning additional mitigations where residual risk remains high. Financial controls are monitored through monthly management accounts, budget to actual reviews and reserves tracking. Project boards maintain their own risk logs which feed into the central register. Any material incident or variance triggers an out of cycle review by the relevant committee and, if required, the full Board.

i_ Trustee succession and capacity — Residual risk:

medium to low. A skills audit and recruitment pipeline are in place, with induction and ongoing CPD (including safeguarding and Prevent/WRAP). Committee membership and delegated authorities are reviewed annually to maintain effective governance bandwidth.

This approach enables the Foundation to take purposeful, well managed risks in pursuit of its charitable objectives while protecting beneficiaries, staff, volunteers and assets.

Safeguarding remains a standing, zero tolerance risk category. Trustees receive termly safeguarding reports from each setting, ensure all required checks and training are current, and commission independent reviews when appropriate.

Use of volunteers

Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities and we have scores of dedicated people giving their time towards our activities. We are grateful to all our volunteers, who are the backbone of our successful Boat Race and Family Festival.

Resolved or significantly reduced since the last annual report:

Governor/trustee training gaps (addressed through mandatory safeguarding and Prevent refreshers and targeted CPD).

IT resilience and back ups (cloud back ups and recovery testing implemented).

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Public benefit statement

Due regard to public-benefit guidance

The trustees confirm that, throughout the year, they had due regard to the Charity Commission’s guidance on public benefit (Charities Act 2011, section 17 and CC3). Public benefit considerations are embedded in our planning, decision-making and risk management, and are reviewed when setting strategy, approving budgets, and evaluating major projects.

Our charitable purposes

Al-Noor Foundation’s principal aims are the advancement of education and the advancement of religion for the public benefit. We pursue these aims primarily through our Voluntary Aided (VA) primary school and a range of community programmes that promote learning, character development and family wellbeing.

How our activities delivered public benefit in 2024

Education – delivery of a free, broad and balanced curriculum at the VA primary school, with character education through the Navigate programme; outcomes at Key Stage 2 were well above national benchmarks.

Access to learning beyond the school day – the Qur’an Weekend School provided structured teaching for children who do not attend our primary school; Qur’an Story Time holiday blocks (ages 7–13) offered age-appropriate learning through stories and activities.

Youth and families – the Youth Hub (mentoring, sport and life-skills), family-skills training (parenting and wellbeing) and a three-day father–child retreat (Snowdonia) supported positive relationships and personal development.

Community engagement and fundraising – inclusive events (Family Festival, Dragon Boat Race, community hikes) strengthened community cohesion and generated resources to fund programmes.

Long-term sustainability – stewardship of the Newton Industrial Estate partnership, with rental income applied to charitable activities while redevelopment is explored to establish a durable waqf-style income stream.

Beneficiaries and access

Our beneficiaries are the general public within our local communities, with priority to children and families. The VA primary school is free at the point of use and operates in accordance with the School Admissions Code and safeguarding requirements. Community programmes are publicised openly; where charges are necessary to cover costs, we keep fees low, subsidise provision from donations and events income, and offer concessionary or free places where possible so that ability to pay is not a barrier.

Avoidance of harm

Trustees actively consider potential detriment or harm arising from our activities. Safeguarding is a standing priority; staff and trustees complete required training (including Prevent/WRAP), and safeguarding policies, DBS checks and incident procedures are maintained and reviewed. Health-and-safety plans are in place for all events and off-site activities.

Private benefit

Any private benefits to individuals or organisations (for example, staff salaries, supplier payments or professional fees connected with projects) are incidental and necessary to furthering the charity’s aims. No trustee received remuneration during the year, and related-party and conflicts-of-interest policies are applied; trustees complete annual declarations of interest

Trustees’ conclusion on public benefit

Having reviewed the aims, activities and outcomes for the year, and the systems in place to ensure access and safeguard participants, the trustees are satisfied that:

the Foundation’s aims remain exclusively charitable;

the benefits arising from our work are clear and linked to those aims;

those benefits are available to the public or a sufficient section of the public and are not unreasonably restricted; and

no detriment or harm arises from our aims or activities.

Accordingly, the trustees consider that the strategies, aims and activities of Al-Noor Foundation during 2024 were carried out for the public benefit.

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Al Noor Foundation[|] Report of the Trustees

Financial review

Principal funding sources

The Statement of Financial Activities shows total income of £585,291 and total expenditure of £727,974, resulting in a net deficit of £142,683 for the year. There were no restricted funds in 2024. Income comprised donations (including Gift Aid) of £210,836, fund raising activities of £250,039, and investment income of £124,416. Expressed as proportions of total income, this equates to approximately 36% donations, 43% fund raising and 21% investment. In line with the closure of the Independent Primary School in August 2023, no education/fee income was recognised in 2024.

Income
source
£ % of
income
Notes
Donations &
Gift Aid
210,836 36% Community giving
via standing orders
and one off gifts.
Income
generated
from
fundraising
activities
250,039 43% Family Festival,
Dragon Boat Race
and other events.
Investment
income
124,416 21% Programme
related returns
including the
Newton Industrial
Estate partnership.
Total 585,291 100%

a healthy cash balance. The going concern basis remains appropriate; trustees monitor liquidity and reserves monthly against the policy minimum.

Excluding non cash depreciation of £170,403, the underlying operating position was close to break even (income £585,291 versus expenditure before depreciation of approximately £557,571). The reported deficit is therefore driven primarily by depreciation on legacy assets rather than an operating shortfall.

Outlook and use of reserves

Consistent with the strategy adopted following the 2022 part disposal of NIE, the trustees used brought forward reserves in 2024 to: underwrite the Islamic & Qur’anic Studies department at the VA school; expand youth and family programmes (Youth Hub, Qur’an Weekend School, family skills training and the father–child retreat); and fund pre development/professional costs on NIE and early feasibility work on a secondary school proposition. The Board is satisfied that the charity’s asset base and diversified income streams (donations, events and programme related returns) provide a sound platform for mission aligned growth, while the reserves policy and monthly cash flow oversight safeguard near term obligations.

Newton Industrial Estate and longer term funding model

The Newton Industrial Estate (NIE) joint arrangement continues to provide a steady stream of programme related income, while the Board progresses feasibility and planning work toward a mixed residential/commercial redevelopment intended to underpin a durable waqf style revenue model. Al Noor’s programme related investment was carried at £3,929,474 at year end (2023: £3,900,000), reflecting profit share of £179,474 and loan repayment of £150,000 during the year; related investment income for 2024 was £124,416.

Reserves and liquidity

Total funds at 31 December 2024 were £11,274,134 (all unrestricted), down from £11,416,817, reflecting the year’s deficit. The balance sheet comprised tangible fixed assets of £7,884,489, programme related investments of £3,929,474 and net current liabilities of £539,829 (current assets £1,432,089; creditors due within one year £1,971,918). Cash at bank increased to £1,291,424 (2023: £807,290), supported by positive operating cash flow and a reduction in debtors year on year. Current liabilities include concessionary, interest free ‘Qardh Hasana’ loans of £1,875,145, which are repayable on demand and explain the presentation of net current liabilities despite

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Plans for future periods

The trustees’ priorities for the coming periods focus on strengthening educational impact, broadening community benefit and consolidating long-term financial sustainability. Plans are grouped under the pillars below and will be reviewed against clear milestones at each board meeting.

1. Education and pupil experience

2. Islamic and Qur’anic Studies sustainability

3. Secondary-school feasibility

4. Newton Industrial Estate (NIE) and long-term waqf income

5. Income diversification and fundraising capacity

6. People, governance and assurance

7. Information governance and compliance

8. Financial management and reserves

Key milestones the trustees will monitor

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Al Noor Foundation[|] Report of the Trustees

REPORT OF THE TRUSTEES

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Report of the Trustees and Audited Financial Statements for the Year Ended 31 December 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Trustees

All the trustees are also directors of the Charity.

Company Secretary

Objectives and Activities

Public benefit

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the Charity.

Strategic Report

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, the Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Mr Imran Hafiz

Chief Executive Officer

Mr Akhter Raouf

Senior Statutory Auditor

Anwer Patel BA(Hons), BFP, FCA

Auditors

Prestons & Jacksons Partnership LLP Statutory Auditors 364 - 368 Cranbrook Road Ilford Essex IG2 6HY

Organisational structure

The existing trustees are responsible for the recruitment of new trustees. In selecting new trustees, we seek to identify people who are committed individuals whose views are aligned to the charity's vision in addition to being able to offer relevant skills and experience.

Potential trustees are invited to attend trustees' meetings to meet the trustees and have an informal interview and are given more details about the charity's aims and activities and, if all agree, they are then proposed as new trustees as the subsequent trustees' meeting.

This process allows due consideration of the person's eligibility, personal competence, specialist knowledge and skills.

Reference and Administrative Details

Registered Company number : 03303521 (England and Wales) Registered Charity number : 1061120

Registered office

Newton Industrial Estate Eastern Avenue, Romford, Essex RM6 5SD

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Al Noor Foundation[|] Report of the Trustees

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Al-Noor Foundation Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

make judgements and estimates that are reasonable and prudent;

Statement as to Disclosure of Information to Auditors

So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information.

Auditors

The auditors, Prestons & Jacksons Partnership LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 25th September 2025 and signed on the board's behalf by:

state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

.................................................................

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Mr Imran Hafiz - Trustee, Chair

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REPORT OF THE INDEPENDENT AUDITORS

Al Noor Foundation[|] Report of the Trustees

Report of the Independent Auditors

Opinion

We have audited the financial statements of Al-Noor Foundation Limited (the 'charitable company') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

The trustees' were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company's ability to operate or to avoid material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered were General Data Protection Regulation (GDPR), employment legislations and anti-fraud, bribery and corruption legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management.

Our audit procedures to respond to these risks included enquiries of management, internal audit and the Trustees

about their own identification and assessment of the risks and irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with Charity Commission, review of donor audit reports, review of overseas office audit reports and reading of minutes of meetings of those charged with governance.

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Al Noor Foundation[|] Report of the Trustees

Owing to inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Anwer Patel BA (Hons), BFP, FCA (Senior Statutory Auditor) for and on behalf of Prestons & Jacksons Partnership LLP Statutory Auditors 364 - 368 Cranbrook Road Ilford Essex IG2 6HY

................................................................. Anwer Patel Date: 26th September 2025

18

STATEMENT OF FINANCIAL ACTIVITIES

Al Noor Foundation[|] Report of the Trustees

Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

for the Year Ended 31 December 2024

Unrestricted Restricted Total funds
Total funds
Funds Funds 31.12.24
31.12.23
Income from Notes £ £ £
£
Donations 2 210,836 - 210,836
157,453
Charitable activities 5
Education - - - 81,843
Fundraising Activities 3 250,039 - 250,039
135,501
Investment income 4 124,416 - 124,416
53,700
Total 585,291 - 585,291
428,497
Expenditure on
Raising funds 6 162,265 - 162,265
136,003
Charitable activities 7
Foundation 249,771 - 249,771
363,872
Education 275,822 - 275,822
253,864
Charitable Projects 40,116 - 40,116
93,219
Total 727,974 - 727,974
846,958
Net Income/(Expenditure) (142,683) - (142,683)
(418,461)
Reconciliation of Funds
Total funds brought forward 11,416,817 - 11,416,817
11,835,278
Total Funds Carried Forward 11,274,134 - 11,274,134
11,416,817

20

Statement of Financial Position

for the Year Ended 31 December 2024

Fixed Assets Notes 31.12.24
31.12.23
£
£
Tangible assets 14 7,884,489
8,054,892
Other Investments 15 3,929,474
3,900,000
11,813,963
11,954,892
Current Assets
Stocks 16 20,199
-
Debtors 120,466
1,136,429
Cash at bank and in hand 1,291,424
807,290
1,432,089
1,943,719
Creditors
Amounts falling due within one year 18 (1,971,918)
(2,481,794)
Net Current Assets (539,829)
(538,075)
Total Assets Less Current Liabilities 11,274,134
11,416,817
Net Assets 11,274,134
11,416,817
Funds 20
Unrestricted funds 11,274,134
11,416,817
Total Funds 11,274,134
11,416,817

The financial statements were approved by the Board of Trustees and authorised for issue on the 25th September 2025. and were signed on its behalf by:

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Trustee
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&
Trustee
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Trustee
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21

Al Noor Foundation[|] Report of the Trustees

Statement of Cash Flows

for the Year Ended 31 December 2024

Cash fows from operating activities Notes 31.12.24
31.12.23
£
£
Cash generated from operations 1 389,192
(2,123,895)
Net cash provided by/(used in) operating
activities
389,192
(2,123,895)
Cash fows from investing activities
Purchase of social investments (179,474)
(150,000)
Sale of social investments (150,000)
-
Dividends received 124,416
55,058
Net cash provided by/(used in) investing
activities
94,942
(94,942)
Change in cash and cash equivalents in the
reporting period
484,134
(2,218,837)
Cash and cash equivalents at the beginning
of the reporting period
807,290
3,026,127
Cash and cash equivalents at the end of the
reporting period
1,291,424
807,290

22

Notes to the Statement of Cash Flows

for the Year Ended 31 December 2024

1. Reconciliation of net expenditure to net cash flow from operating activities

Net expenditure for the reporting period (as per the Statement of Financial Activities) 31.12.24
31.12.23
£
£
Adjustments for:
Depreciation charges 170,402
170,536
Dividends received (124,416)
(55,058)
Other 1
(1)
Increase in stocks (20,199)
-
Decrease/(increase) in debtors 1,015,963
(904,270)
Decrease in creditors (509,876)
(916,641)
Net cash provided by/(used in) operations 389,192
(2,123,895)

2. Analysis of changes in net funds

2. Analysis of changes in net funds
Net cash At 1/1/24
Cash fow
At 31/12/24
£
£
£
Cash at bank and in hand 807,290
484,134
1,291,424
807,290
484,134
1,291,424
Total 807,290
484,134
1,291,424

23

Al Noor Foundation[|] Report of the Trustees

Notes to the Financial Statements

Accounting Policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Going concern policy

The trustees are confident that they have ongoing support from funders and partners to maintain their charity's operations for the next twelve months.

At the Balance Sheet date, the charity has net current liabilities of around £533,000 (2023: £538,000). This is because of Qardh Hasana- interest free loans- have been included in creditors within one year.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether "capital" grants or "revenue" grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance is deferred until the criteria for income recognition are met.

Donated facilities is recognised at its estimated market value.

Income from School Fees is recognised on an accrual basis.

Rental income is accounted for on a receivable basis.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that

aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs and irrecoverable vat

In particular the policy for including items within costs of generating funds, charitable activities and governance costs is:

Charitable activities

Charitable expenditure shall include all expenditure directly related to the objects of the charity.

Governance costs

Allocation and apportionment of costs and irrecoverable vat Governance costs shall include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.

Allocation of costs within types of resources expended

The methods and principles for the allocation and apportionment of all costs between the different activity categories of resources set out above are based on the test of whether a cost directly contributes to the particular related source of income. Such identifiable costs are apportioned to the specific activity, whereas all other costs are allocated to support costs of charitable activities.

Resources expended include attributable VAT which cannot be recovered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Fixtures and fittings - 25% on reducing balance

Land is not depreciated and No depreciation is charged in the year of acquisition.

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the costs of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

24

Donated facilities capitalised as Tangible fixed assets

Facilities and Services donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SOFA.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

the donation has passed to the charity and any performancerelated conditions attached have been fully met; it is more likely that the economic benefits associated with the donated item has flown to the charity and the fair value can be measured reliably.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Qardh Hasana

Qardh Hasana - These are interest free loans provided by the community and supporters of the charity. Whilst extended payment terms can be agreed, they are repayable on demand.

Long Term Investment

Long Term Investment is shown at fair value.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount paid net of any discounts due.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods, facilities and services.

Donated facilities and services are recognised as income when control over the expected economic benefits that flow from

25

Al Noor Foundation[|] Report of the Trustees

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. DONATIONS 31.12.24
31.12.23
Foundation Income £
£
165,330
154,869
Gift aid 45,506
2,584
210,836
157,453
3. FUNDRAISING ACTIVITIES 31.12.24
31.12.23
Other Fundraising Activities £
£
250,039
135,501
250,039
135,501
4. INVESTMENT INCOME 31.12.24
31.12.23
Rents receivable £
£
-
(1,358)
Other participating interests 124,416
55,058
124,416
53,700
5. INCOME FROM CHARITABLE ACTIVITIES 31.12.24
31.12.23
Other Primary School Income Activity £
£
Income Education -
21,943
Fees Receivable Education -
59,900
81,843
6. RAISING FUNDS 31.12.24
31.12.23
Raising donations and legacies £
£
Fundraising Costs 162,265
136,003
7. CHARITABLE ACTIVITIES COSTS Direct
costs
Support
costs (see
note 8)
Totals
Foundation £
£
£
261,049
(11,278)
249,771
Education 275,822
-
275,822
Charitable Projects 39,800
316
40,116
576,671
(10,962)
565,709

26

8. SUPPORT COSTS Finance Other
Governance
costs
Totals
£ £
£
£
Foundation (27,251) 468
15,505
(11,278)
Charitable Projects - 85
231
316
(27,251) 553
15,736
(10,962)
9. NET INCOME/(EXPENDITURE) 31.12.24 31.12.23
Net income/(expenditure) is stated after charging/(crediting): £ £
Auditors' remuneration 5,880 6,000
Under/ (Over) Provision of Auditor’s remuneration 7,380 -
Auditors' remuneration for non audit work 1,773 891
Depreciation - owned assets 170,403 170,535
10. TRUSTEES' REMUNERATION AND BENEFITS 31.12.24 31.12.23
There were no trustees' remuneration or other benefts for the year ended £ £
31 December 2024 nor for the year ended 31 December 2023.
TRUSTEES' EXPENSES
Trustees' expenses - 600
11. STAFF COSTS 31.12.24 31.12.23
Wages and salaries £
84,801
£
163,707
Other pension costs (100) 3,094
84,701 166,801
The average monthly number of employees during the year was as follows: 31.12.24
£
31.12.23
£
Engaged on Charitable Activities 2 1

One employee received emoluments in excess of £60,000. (£60,001- £70,000)

27

Al Noor Foundation[|] Report of the Trustees

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 31.12.23

Income from Unrestricted
Funds
Restricted
Funds
Total funds
£
£
£
Donations 157,453
-
157,453
Charitable activities
Education 81,843
-
81,843
Fundraising Activities 135,501
-
135,501
Investment income 53,700
-
53,700
Total 428,497
-
428,497
Expenditure on
Raising funds 136,003
-
136,003
Charitable activities
Foundation 363,872
-
363,872
Education 253,864
-
253,864
Charitable Projects 93,219
-
93,219
Total 846,958
-
846,958
Net Income/(Expenditure) (418,461)
-
(418,461)
Reconciliation of Funds
Total funds brought forward 11,835,278
-
11,835,278
Total Funds Carried Forward 11,416,817
-
11,416,817

13. KEY MANAGEMENT PERSONNEL

The Key Management Personnel comprises of the Board of Trustees and the Chief Executive Officer whose remuneration amounted to £60,119 for the year ended 31st Dec 2024. (2023: £57,502)

14. TANGIBLE FIXED ASSETS

14. TANGIBLE FIXED ASSETS
COST Freehold
property
£
Fixtures and
fttings
£
Totals
£
At 1 January 2024 and 31 December 2024 8,959,950
7,624
8,967,574
DEPRECIATION
At 1 January 2024 906,666
6,016
912,682
Charge for year 170,001
402
170,403
At 31 December 2024 1,076,667
6,418
1,083,085
NET BOOK VALUE
At 31 December 2024 7,883,283
1,206
7,884,489
At 31 December 2023 8,053,284
1,608
8,054,892

Donated Facilities were measured at their fair value which was derived from the cost of construction of the building at £8.5 million.

28

15. OTHER INVESTMENTS Programme
FAIR VALUE related
investments
equity
£
At 1 January 2024 3,900,000
Share of Proft 179,474
Loan Repayment (150,000)
At 31 December 2024 3,929,474
NET BOOK VALUE
At 31 December 2024 3,929,474
At 31 December 2023 3,900,000
16. STOCKS 31.12.24
31.12.23
£
£
Finished goods – surplus school uniform 20,199
-
17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24
31.12.23
Trade debtors £
£
41,319
38,135
Other debtors 79,147
1,098,294
120,466
1,136,429
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24
31.12.23
Trade creditors £
£
10,095
2,902
Social security and other taxes 1,981
3,185
VAT 8,007
12,971
Other creditors 1,907,468
2,375,567
Accrued expenses 44,367
87,169
2,481,794

Other Creditors included concessionary Interest Free Loans of £1,875,145 (2023: £2,340,897) also known as Qardh Hasana Loans received from the community and supporters.

Also, included as part of Other Creditors, were refundable student deposits of £4,000 (2023: £4,000).

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total funds
Total funds
Funds Funds 31.12.24
31.12.23
£ £ £
£
Fixed assets 7,884,489 - 7,884,489
8,054,892
Investments 3,929,474 - 3,929,474
3,900,000
Current assets 1,432,089 - 1,432,089
1,943,719
Current liabilities (1,971,918) - (1,971,918)
(2,481,794)
11,274,134 - 11,274,134
11,416,817

29

Al Noor Foundation[|] Report of the Trustees

20. MOVEMENT IN FUNDS

20. MOVEMENT IN FUNDS
Unrestricted funds At 1/1/24
Net
movement in
funds
At 31/12/24
£
£
£
General fund 11,416,817
(142,683)
11,274,134
TOTAL FUNDS 11,416,817
(142,683)
11,274,134
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
Resources
expended
Movement
in funds
£
£
£
General fund 585,291
(727,974)
(142,683)
TOTAL FUNDS 585,291
(727,974)
(142,683)
Comparatives for movement in funds
Unrestricted funds At 1/1/23
Net
movement in
funds
At 31/12/23
£
£
£
General fund 11,835,278
(418,461)
11,416,817
TOTAL FUNDS 11,835,278
(418,461)
11,416,817
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
Resources
expended
Movement
in funds
£
£
£
General fund 428,497
(846,958)
(418,461)
TOTAL FUNDS 428,497
(846,958)
(418,461)

Movement in the year - Deficit of £142,683 (2023: Deficit - £418,461)

The charity had net expenditure of £142,683 (2023: £418,461) of which £170,402 represented depreciation on fixed assets.

21. RELATED PARTY DISCLOSURES

As at Balance Sheet date, the company has interest free loans totalling £168,068 (2023: £269,568) from related members of the Board. The purpose of the loans was to aid in the running of the charitable activities carried out by the company.

22. SHARE CAPITAL

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding ten pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

30

INCOME 31/12/24
31/12/23
Donations £
£
Foundation Income 165,330
154,869
Gift aid 45,506
2,584
210,836
157,453
Fundraising Activities
Other Fundraising Activities 250,039
135,501
250,039
135,501
Investment income
Rents receivable -
(1,358)
Other participating interests 124,416
55,058
124,416
53,700
Charitable activities
Other Primary School Income -
21,943
Fees Receivable -
59,900
-
81,843
Total incoming resources 585,291
428,497

31

Al Noor Foundation[|] Report of the Trustees

EXPENDITURE 31/12/24
31/12/23
Raising donations and legacies £
£
Fundraising Costs 162,265
136,003
Charitable activities
Trustees' expenses -
600
Wages 84,801
163,707
Pensions (100)
3,094
Educational Resources 46,048
58,666
Insurance -
1,035
Light and heat -
6,309
Repairs and Renewals 467
-
Carried forward 131,216
233,411
Charitable activities
Brought forward 131,216
233,411
Computer Maintenance 8,639
28,078
Other Ofce Expenses 1,226
9,292
Charity Events 12,317
14,203
Educational - Specialist Dept 244,324
141,554
Marketing Expenses 5,666
6,034
Estate Agent Fees 2,881
-
Plant and machinery 170,402
170,536
576,671
603,108
Support costs
Finance
Legal and Professional Fees 10,430
21,533
Bad Debts (39,627)
70,723
Bank charges 1,896
1,850
Other Professional Costs 50
6,850
(27,251)
100,956
Other
Sundries 553
-
Governance costs
Auditors' remuneration 13,260
6,000
Auditors' remuneration for non audit work 1,773
891
Legal fees 703
-
15,736
6,891
Total resources expended 727,974
846,958
Net expenditure (142,683)
(418,461)

32

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Al-Noor Foundation Email: trustees@al-noor.co.uk Unit C2, Newton Industrial Estate, Eastern Avenue, Phone: 020 3988 5095 Chadwell Heath Romford, Essex RM6 5SD Web: www.al-noor.co.uk

Registered Charity No 1061120