## _**School Trustees’**_
## _**Annual Report**_
## _**AL ISLAH GIRLS HIGH SCHOOL**_
## Contents
ADMINISTRATIVE DETAILS ............................................................................................................. 2 STRUCTURE, GOVERNANCE AND MANAGEMENT ........................................................................... 2 ACTIVITIES AND ACHIEVEMENTS DURING THE YEAR ...................................................................... 2 FINANCIAL REVIEW ...................................................................................................................... 3 PRINCIPLE RISKS AND UNCERTAINTIES ......................................................................................... 4 TRUSTEE RESPONSIBILITIES STATEMENT ....................................................................................... 6 CONCLUSION .............................................................................................................................. 6
## ADMINISTRATIVE DETAILS
**Name** : Al Islah Girls High School
108 Audley Range Blackburn Lancashire BB1 1TF
**Charity Number** : 1079528 **DfE Number:** 889/6004 **Trustees:** Ali Bhai Jasat (Chair of Trustee) (alibhai.jasat@alislah.org.uk) Hafiz Salim Makda (salim.makda@alislah.org.uk) Hafiz Yusuf Patel (yusuf.patel@alislah.org.uk) **Leadership & Governance:** Nikhat Pardesi (Headteacher) (head@alislah.org.uk) Hasan Desai (Chair of Governors) (hasan.desai@alislah.org.uk) Ismail Patel (Vice Chair) (ismail.patel@alislah.org.uk)
## STRUCTURE, GOVERNANCE AND MANAGEMENT
The School is governed by a Board of Trustees who are responsible for the strategic direction, financial oversight, and overall governance of the organisation. Trustees are appointed in accordance with the School's governing documents and are selected based on their skills, experience, and commitment to the School's educational mission. New trustees receive an induction programme to familiarise them with their legal responsibilities, governance framework, safeguarding obligations, and the School's policies and procedures.
The Board meets regularly throughout the year to review educational performance, financial management, compliance matters, and strategic objectives. Specific responsibilities may be delegated to committees or designated trustees, while retaining overall accountability for decision-making. The trustees work closely with the Headteacher and Senior Leadership Team, who are responsible for the day-to-day management and operation of the School. Regular reporting arrangements ensure that trustees are kept informed of key developments, performance indicators, and operational matters.
The trustees maintain an active approach to risk management, identifying and reviewing the principal risks facing the School on a regular basis. Appropriate systems, policies, and internal controls are in place to mitigate identified risks, including those relating to safeguarding, financial management, health and safety, regulatory compliance, staffing, and information security.
## ACTIVITIES AND ACHIEVEMENTS DURING THE YEAR
At the end of the academic year, the school had 133 pupils on roll. The school continues to provide a high-quality educational experience, and we are pleased to report that pupils have once again made strong academic progress. A significant number of students achieved Grade 5 and above across the majority of subjects, reflecting the commitment of both pupils and staff to maintaining high standards of teaching and learning.
As part of the school’s ongoing curriculum development, two new subjects were introduced during the year. Arabic was added to the curriculum for pupils in Years 7 and 8, while GCSE Fine Art was introduced for pupils in Years 9, 10 and 11. These additions have broadened the educational opportunities available to our pupils and support the school’s commitment to providing a diverse and enriching curriculum. Looking ahead, the school aims to offer pupils the opportunity to choose either Urdu or Arabic as their preferred GCSE language qualification.
The school continues to invest heavily in the quality and development of its staff. All teaching staff hold recognised teaching qualifications, with one member of staff serving as a specialist subject teacher. Three members of staff are currently undertaking the Level 5 Diploma in Education and Training, which will lead to Qualified Teacher Learning and Skills (QTLS) status. The school remains committed to continuous professional development and has funded a range of training opportunities for both teaching and support staff. In addition, the school has supported professional development within the administration team by funding the Diploma in School Business Management.
Safeguarding remains a central priority for the school and underpins all aspects of school life. All staff, governors and trustees undertake regular safeguarding training and annual refresher courses to ensure their knowledge remains current and effective. The school also delivers annual Keeping Children Safe in Education (KCSIE) training for all staff. Creating a safe and supportive environment for pupils is of paramount importance. Every pupil is assigned a Trusted Adult within the school whom they can approach for support and guidance. In addition, pupils have access to a dedicated email reporting system which enables them to raise concerns confidentially, including anonymously if they wish.
During the year, the school further developed its approach to learning by increasing opportunities for experiential and physical learning beyond the classroom. This has included a greater number of educational visits, local learning experiences, and visits from external speakers and professionals who provide inspiration, guidance and real-world context to pupils' studies. These initiatives have enhanced pupil engagement and supported a broader understanding of the curriculum.
The School has also benefited from the use of the Masjid Jamaat Khana hall as an examination venue for GCSE examinations. This quiet and spacious environment has provided pupils with an excellent setting in which to complete their examinations with minimal distractions, contributing positively to their examination experience.
Community engagement and charitable giving continue to be important aspects of the school’s ethos. Throughout the year, pupils and staff have participated in fundraising activities in support of a range of local, national and international charities. Each term, the school selects a different charitable cause, helping pupils develop an understanding of social responsibility, compassion and the importance of supporting those in need. These activities reinforce the school’s values and strengthen its connection with the wider community.
## FINANCIAL REVIEW
The school’s operations continue to be primarily funded through tuition fees paid by parents and the generous support of members of the local community through donations and fundraising activities. The annual school fee is currently set at £1,800 per pupil, inclusive of VAT. Parents are responsible for meeting the cost of external GCSE examination entry fees when pupils reach Years 10 and 11.
In addition to fee income, the school actively undertakes fundraising initiatives throughout the academic year to support its day-to-day operations and ongoing development. These activities play an important role in helping the school maintain and enhance the educational provision offered to pupils. During the month of Ramadhan, the school holds a dedicated fundraising appeal which aims to raise funds for specific improvement projects and future developments. The continued generosity of parents, families and the wider community remains invaluable in supporting the school’s objectives.
The school’s principal expenditure relates to staffing costs, which amount to approximately £13,000 per month. The trustees recognise that investment in high-quality teaching and support staff is fundamental to the delivery of effective education and the achievement of positive outcomes for pupils.
Additional expenditure is incurred on educational resources and learning materials to ensure pupils have access to a broad and engaging curriculum. This includes subscriptions to online learning platforms, educational software, textbooks, classroom resources and other materials required to support teaching and learning. The school remains committed to investing in resources that enhance educational standards and improve the overall learning experience for pupils.
The trustees continue to monitor income and expenditure carefully to ensure the long-term financial sustainability of the school while maintaining the high standards of education, pastoral care and safeguarding expected by pupils, parents and the wider community.
## PRINCIPLE RISKS AND UNCERTAINTIES
The trustees recognise their responsibility to identify, assess and manage the principal risks facing the school. Risk management forms an integral part of the school’s governance framework and is reviewed regularly by the trustees and senior leadership team. Appropriate policies, procedures and internal controls are in place to minimise risk and support the continued delivery of high-quality education.
## **Pupil Recruitment and Retention**
The school’s financial sustainability is dependent upon maintaining pupil enrolment levels. A significant reduction in pupil numbers could adversely affect income and operational viability.
_Mitigation:_ The school seeks to maintain high educational standards, strong parental engagement and positive community relationships. Regular promotion of the school’s achievements and educational provision supports pupil recruitment and retention.
## **Staff Recruitment and Retention**
The recruitment and retention of suitably qualified and experienced staff remains a key priority. Difficulties in attracting or retaining staff could impact educational outcomes and operational effectiveness.
_Mitigation:_ The school invests in continuous professional development, supports staff training and qualifications, and seeks to provide a positive and supportive working environment that encourages staff retention and professional growth.
## **Safeguarding**
Safeguarding remains one of the most significant responsibilities of the school. Failure to maintain effective safeguarding arrangements could place pupils at risk and damage the school’s reputation.
_Mitigation:_ The school maintains comprehensive safeguarding policies and procedures. All staff, governors and trustees undertake regular safeguarding training and annual refresher training, including Keeping Children Safe in Education (KCSIE) updates. Safeguarding is monitored continuously by designated safeguarding leads and regularly reviewed by trustees.
## **Regulatory Compliance**
The school must comply with a range of educational, charitable, employment, health and safety, and data protection regulations. Failure to meet regulatory requirements could result in sanctions or reputational damage.
_Mitigation:_ Trustees and senior leaders regularly review policies and procedures to ensure compliance with relevant legislation and guidance. Professional advice is sought where appropriate, and staff receive training to support compliance responsibilities.
## **Inflation and Rising Costs**
Increasing costs associated with staffing, utilities, educational resources and general operations present an ongoing financial challenge.
_Mitigation:_ The trustees monitor budgets closely and undertake regular financial reviews. Expenditure is carefully managed while maintaining educational standards, and fundraising activities continue to supplement fee income where possible.
## **Cybersecurity and Data Protection**
The school relies on digital systems to manage educational, administrative and financial information. Cybersecurity threats could result in disruption, data breaches or financial loss. _Mitigation:_ Appropriate security measures, password controls, software updates and data protection procedures are maintained. Staff are made aware of cybersecurity risks and good information management practices.
## **Premises, Health and Safety**
The safety and suitability of the school premises are essential to providing an effective learning environment. Risks include accidents, maintenance issues and health and safety incidents.
_Mitigation:_ The school conducts regular health and safety inspections, risk assessments and maintenance checks. Policies and procedures are reviewed regularly, and staff receive appropriate training to ensure a safe environment for pupils, staff and visitors.
The trustees are satisfied that appropriate systems are in place to identify, monitor and manage these risks and will continue to review the effectiveness of these arrangements throughout the year.
## TRUSTEE RESPONSIBILITIES STATEMENT
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements for each financial year in accordance with applicable law and accounting standards. The trustees are satisfied that the financial statements give a true and fair view of the school’s financial position and of its income and expenditure for the period under review.
In carrying out these responsibilities, the trustees are required to:
- maintain proper accounting records that disclose, with reasonable accuracy, the financial position of the school and enable financial statements to be prepared in accordance with applicable legal and regulatory requirements;
- establish and maintain appropriate financial controls and procedures to ensure the effective and efficient management of the school’s resources;
- safeguard the assets of the school and take reasonable steps for their protection and proper use;
- ensure that funds are applied solely in furtherance of the school’s charitable and educational objectives;
- prevent and detect fraud, financial irregularities and other forms of misconduct through the implementation of suitable systems of internal control and oversight; and
- make reasonable judgements and estimates that are prudent and appropriate in the preparation of the financial statements.
The trustees acknowledge their responsibility for ensuring that the school operates in accordance with its governing documents and complies with all relevant legal, regulatory and safeguarding requirements. The trustees regularly review the effectiveness of governance arrangements, financial controls and risk management procedures to ensure the continued sustainability and success of the school.
The trustees confirm that, to the best of their knowledge and belief, there is no relevant information of which the school’s accountants are unaware, and that they have taken all reasonable steps to ensure that they are aware of any relevant information and have communicated such information to the school's professional advisers.
## CONCLUSION
The trustees are pleased with the progress made by the School during the year and remain committed to providing a high-quality educational environment that supports both the academic achievement and personal development of every pupil.
Despite the challenges facing the education sector, the School has continued to grow and develop its curriculum, strengthen safeguarding practices, invest in staff development, and enhance learning opportunities for pupils. These achievements would not have been possible without the dedication and hard work of our staff, the commitment of our trustees and governors, the continued support of parents, and the generosity of the wider community.
The trustees would like to express their sincere appreciation to all those who contribute to the success of the School. Through continued collaboration and support, the School remains well positioned to fulfil its educational objectives and serve future generations of pupils.
The trustees look forward to the coming year with confidence and remain focused on ensuring the long-term sustainability, growth and success of the School for the benefit of its pupils and the wider community.
Approved by the Board of Trustees and signed on its behalf:
Chair of Trustees: Ali Bhai Jasat
Date: _______________________
**CHARITY REGISTRATION NUMBER: 1079528**
## **Al Islah School Unaudited Financial Statements 31 August 2025**
## **KAROLIA LIMITED**
Chartered Certified Accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
## **Al Islah School**
## **Financial Statements**
## **Year ended 31 August 2025**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**3**|
|Statement of financial activities|**4**|
|Statement of financial position|**5**|
|Notes to the financial statements|**6**|
## **Al Islah School**
## **Trustees' Annual Report**
## **Year ended 31 August 2025**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.
## **Reference and administrative details**
**Registered charity name** Al Islah School **Charity registration number** 1079528 **Principal office** 108 Audley Range Blackburn Lancashire BB1 1TF
## **The trustees**
Mr S Makda Mr Y Patel Mr M S Sidat (Resigned 3 April 2025) Mr A H Jasat (Appointed 3 April 2025)
**Accountants** Karolia Limited Chartered Certified Accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
## **Structure, governance and management**
Details are provided in a separate report being submitted.
## **Objectives and activities**
Details are provided in a separate report being submitted.
## **Achievements and performance**
Details are provided in a separate report being submitted.
## **Financial review**
Details are provided in a separate reort being submitted.
**1**
## **Al Islah School**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 August 2025**
## **Trustees' responsibilities statement**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. 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 other irregularities.
The trustees' annual report was approved on 24 June 2026 and signed on behalf of the board of trustees by:
Mr A H Jasat Trustee
**2**
## **Al Islah School**
## **Independent Examiner's Report to the Trustees of Al Islah School**
## **Year ended 31 August 2025**
I report to the trustees on my examination of the financial statements of Al Islah School ('the charity') for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ahmed Adam Karolia Independent Examiner Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
**3**
## **Al Islah School**
## **Statement of Financial Activities**
## **Year ended 31 August 2025**
|||**2025**|**2025**|2024|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**4**|281,430|281,430|256,254|
|Investment income|**5**|2,058|2,058|1,937|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total income**||283,488|283,488|258,191|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Expenditure**|||||
|Expenditure on charitable activities|**6,7**|263,900|263,899|240,493|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total expenditure**||263,900|263,899|240,493|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net income and net movement in funds**||19,588|19,589|17,698|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**|||||
|Total funds brought forward||283,940|283,940|266,243|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||303,528|303,528|283,940|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 6 to 12 form part of these financial statements.**
**4**
## **Al Islah School**
## **Statement of Financial Position**
## **31 August 2025**
|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**13**|184,411|189,524|
|**Current assets**||||
|Debtors|**14**|732|906|
|Cash at bank and in hand||120,319|99,936|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||121,051|100,842|
|**Creditors: amounts falling due within one year**|**15**|1,933|6,425|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net current assets**||119,118|94,417|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**||303,529|283,941|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**||303,529|283,941|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Funds of the charity**||||
|Unrestricted funds||303,528|283,940|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**17**|303,528
৶৶৶৶৶৶৶৶৶|283,940
৶৶৶৶৶৶৶৶৶|
These financial statements were approved by the board of trustees and authorised for issue on 24 June 2026, and are signed on behalf of the board by:
Mr A H Jasat Trustee
**The notes on pages 6 to 12 form part of these financial statements.**
**5**
**Al Islah School**
## **Notes to the Financial Statements**
## **Year ended 31 August 2025**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 108 Audley Range, Blackburn, Lancashiree, BB1 1TF.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Disclosure exemptions**
No cash flow statement has been presented for the charity.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**6**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
**3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**7**
**Al Islah School**
**Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 15% reducing balance
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Finance leases and hire purchase contracts**
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
**8**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **4. Donations and legacies**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||**Donations**|||||
||School fees|255,467|255,467|222,289|222,289|
||Sales|1,723|1,723|6,828|6,828|
||Other income|–|–|5,727|5,727|
||Rent received|10,190|10,190|9,026|9,026|
||Donations received|14,050|14,050|12,384|12,384|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||281,430|281,430|256,254|256,254|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**5.**|**Investment income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Bank interest receivable|2,058|2,058|1,937|1,937|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**6.**|**Expenditure on charitable activities by fund type**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Education costs|255,647|255,647|232,563|232,563|
||Support costs|8,253|8,252|7,931|7,930|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||263,900|263,899|240,494|240,493|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
## **7. Expenditure on charitable activities by activity type**
||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly Support costs||**2025**|2024|
||£|£|**£**|£|
|Education costs|255,647|–|255,647|232,563|
|Governance costs|–|8,252|8,252|7,930|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||255,647|8,252|263,899|240,493|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
**9**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **8. Analysis of support costs**
|||Analysis of|||
|---|---|---|---|---|
|||support costs|**Total 2025**|Total 2024|
|||£|**£**|£|
||Premises|3,566|3,566|1,418|
||Finance costs|2,248|2,248|462|
||Governance costs|500|500|600|
||Legal and professional fees|–|–|5,403|
||Sundry expenses|–|–|47|
||Interest received donated to a charity|1,938|1,938|–|
|||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
|||8,252|8,252|7,930|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**9.**|**Net income**||||
||Net income is stated after charging/(crediting):||||
||||**2025**|2024|
||||**£**|£|
||Depreciation of tangible fixed assets||5,113|6,015|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**10.**|**Independent examination fees**||||
||||**2025**|2024|
||||**£**|£|
||Fees payable to the independent examiner for:||||
||Independent examination of the financial statements||600|600|
||||৶৶৶৶|৶৶৶৶|
|**11.**|**Staff costs**||||
||The total staff costs and employee benefits for the reporting period are||analysed as|follows:|
||||**2025**|2024|
||||**£**|£|
||Wages and salaries||192,078|171,111|
||Other employee benefits||1,080|1,536|
||||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||||193,158|172,647|
||||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
The average head count of employees during the year was 19 (2024: 14).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
## **12. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
**10**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **13. Tangible fixed assets**
|||Freehold|Fixtures and||
|---|---|---|---|---|
|||property|fittings|**Total**|
|||£|£|**£**|
||**Cost**||||
||**At 1 September 2024 and 31 August 2025**|155,436|71,781|227,217|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||**Depreciation**||||
||At 1 September 2024|–|37,693|37,693|
||Charge for the year|–|5,113|5,113|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||**At 31 August 2025**|–|42,806|42,806|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||**Carrying amount**||||
||**At 31 August 2025**|155,436|28,975|184,411|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||At 31 August 2024|155,436|34,088|189,524|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**14.**|**Debtors**||||
||||**2025**|2024|
||||**£**|£|
||Prepayments and accrued income||732|906|
||||৶৶৶৶|৶৶৶৶|
|**15.**|**Creditors:** **amounts falling due within one year**||||
||||**2025**|2024|
||||**£**|£|
||Trade creditors||–|2,150|
||Accruals||600|600|
||Social security and other taxes||1,333|–|
||Obligations under finance leases and hire purchase|contracts|–|3,675|
||||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
||||1,933|6,425|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**16.**|**Finance leases and hire purchase contracts**||||
The total future minimum lease payments under finance leases and hire purchase contracts are as follows:
||||**2025**|2024|
|---|---|---|---|---|
||||**£**|£|
|Not later than|1|year|–
৶৶৶৶|3,675
৶৶৶৶৶৶৶|
**11**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **17. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**|||||||
|---|---|---|---|---|---|---|
|||At||||**At**|
||1|September||**31 August**||**20**|
|||2024|Income|Expenditure||**25**|
|||£|£|£|£||
|General funds||283,940|283,488|(263,900)|303,528||
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶||
|||At||||At|
||1|September|||31 August|20|
|||2023|Income|Expenditure||24|
|||£|£|£|£||
|General funds||266,243|258,191|(240,494)|283,940||
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶||
## **18. Analysis of net assets between funds**
||Unrestricted|**Total Funds**|
|---|---|---|
||Funds|**2025**|
||£|**£**|
|Tangible fixed assets|184,410|184,410|
|Current assets|121,052|121,052|
|Creditors less than 1 year|(1,933)|(1,933)|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**|303,529|303,529|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||Unrestricted|Total Funds|
||Funds|2024|
||£|£|
|Tangible fixed assets|189,524|189,524|
|Current assets|100,841|100,841|
|Creditors less than 1 year|(6,424)|(6,424)|
|Creditors greater than 1 year|–|–|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**|283,941|283,941|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
**12**
**CHARITY REGISTRATION NUMBER: 1079528**
## **Al Islah School Unaudited Financial Statements 31 August 2025**
## **KAROLIA LIMITED**
Chartered Certified Accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
## **Al Islah School**
## **Financial Statements**
## **Year ended 31 August 2025**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**3**|
|Statement of financial activities|**4**|
|Statement of financial position|**5**|
|Notes to the financial statements|**6**|
## **Al Islah School**
## **Trustees' Annual Report**
## **Year ended 31 August 2025**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.
## **Reference and administrative details**
**Registered charity name** Al Islah School **Charity registration number** 1079528 **Principal office** 108 Audley Range Blackburn Lancashire BB1 1TF
## **The trustees**
Mr S Makda Mr Y Patel Mr M S Sidat (Resigned 3 April 2025) Mr A H Jasat (Appointed 3 April 2025)
**Accountants** Karolia Limited Chartered Certified Accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
## **Structure, governance and management**
Details are provided in a separate report being submitted.
## **Objectives and activities**
Details are provided in a separate report being submitted.
## **Achievements and performance**
Details are provided in a separate report being submitted.
## **Financial review**
Details are provided in a separate reort being submitted.
**1**
## **Al Islah School**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 August 2025**
## **Trustees' responsibilities statement**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. 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 other irregularities.
The trustees' annual report was approved on 24 June 2026 and signed on behalf of the board of trustees by:
Mr A H Jasat Trustee
**2**
## **Al Islah School**
## **Independent Examiner's Report to the Trustees of Al Islah School**
## **Year ended 31 August 2025**
I report to the trustees on my examination of the financial statements of Al Islah School ('the charity') for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ahmed Adam Karolia Independent Examiner Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ
**3**
## **Al Islah School**
## **Statement of Financial Activities**
## **Year ended 31 August 2025**
|||**2025**|**2025**|2024|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**4**|281,430|281,430|256,254|
|Investment income|**5**|2,058|2,058|1,937|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total income**||283,488|283,488|258,191|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Expenditure**|||||
|Expenditure on charitable activities|**6,7**|263,900|263,899|240,493|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total expenditure**||263,900|263,899|240,493|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net income and net movement in funds**||19,588|19,589|17,698|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**|||||
|Total funds brought forward||283,940|283,940|266,243|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||303,528|303,528|283,940|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 6 to 12 form part of these financial statements.**
**4**
## **Al Islah School**
## **Statement of Financial Position**
## **31 August 2025**
|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**13**|184,411|189,524|
|**Current assets**||||
|Debtors|**14**|732|906|
|Cash at bank and in hand||120,319|99,936|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||121,051|100,842|
|**Creditors: amounts falling due within one year**|**15**|1,933|6,425|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net current assets**||119,118|94,417|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**||303,529|283,941|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**||303,529|283,941|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**Funds of the charity**||||
|Unrestricted funds||303,528|283,940|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**17**|303,528
৶৶৶৶৶৶৶৶৶|283,940
৶৶৶৶৶৶৶৶৶|
These financial statements were approved by the board of trustees and authorised for issue on 24 June 2026, and are signed on behalf of the board by:
Mr A H Jasat Trustee
**The notes on pages 6 to 12 form part of these financial statements.**
**5**
**Al Islah School**
## **Notes to the Financial Statements**
## **Year ended 31 August 2025**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 108 Audley Range, Blackburn, Lancashiree, BB1 1TF.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Disclosure exemptions**
No cash flow statement has been presented for the charity.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**6**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
**3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**7**
**Al Islah School**
**Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 15% reducing balance
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Finance leases and hire purchase contracts**
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
**8**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **4. Donations and legacies**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||**Donations**|||||
||School fees|255,467|255,467|222,289|222,289|
||Sales|1,723|1,723|6,828|6,828|
||Other income|–|–|5,727|5,727|
||Rent received|10,190|10,190|9,026|9,026|
||Donations received|14,050|14,050|12,384|12,384|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||281,430|281,430|256,254|256,254|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**5.**|**Investment income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Bank interest receivable|2,058|2,058|1,937|1,937|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**6.**|**Expenditure on charitable activities by fund type**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Education costs|255,647|255,647|232,563|232,563|
||Support costs|8,253|8,252|7,931|7,930|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|||263,900|263,899|240,494|240,493|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
## **7. Expenditure on charitable activities by activity type**
||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly Support costs||**2025**|2024|
||£|£|**£**|£|
|Education costs|255,647|–|255,647|232,563|
|Governance costs|–|8,252|8,252|7,930|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||255,647|8,252|263,899|240,493|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
**9**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **8. Analysis of support costs**
|||Analysis of|||
|---|---|---|---|---|
|||support costs|**Total 2025**|Total 2024|
|||£|**£**|£|
||Premises|3,566|3,566|1,418|
||Finance costs|2,248|2,248|462|
||Governance costs|500|500|600|
||Legal and professional fees|–|–|5,403|
||Sundry expenses|–|–|47|
||Interest received donated to a charity|1,938|1,938|–|
|||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
|||8,252|8,252|7,930|
|||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**9.**|**Net income**||||
||Net income is stated after charging/(crediting):||||
||||**2025**|2024|
||||**£**|£|
||Depreciation of tangible fixed assets||5,113|6,015|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**10.**|**Independent examination fees**||||
||||**2025**|2024|
||||**£**|£|
||Fees payable to the independent examiner for:||||
||Independent examination of the financial statements||600|600|
||||৶৶৶৶|৶৶৶৶|
|**11.**|**Staff costs**||||
||The total staff costs and employee benefits for the reporting period are||analysed as|follows:|
||||**2025**|2024|
||||**£**|£|
||Wages and salaries||192,078|171,111|
||Other employee benefits||1,080|1,536|
||||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||||193,158|172,647|
||||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
The average head count of employees during the year was 19 (2024: 14).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
## **12. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
**10**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **13. Tangible fixed assets**
|||Freehold|Fixtures and||
|---|---|---|---|---|
|||property|fittings|**Total**|
|||£|£|**£**|
||**Cost**||||
||**At 1 September 2024 and 31 August 2025**|155,436|71,781|227,217|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||**Depreciation**||||
||At 1 September 2024|–|37,693|37,693|
||Charge for the year|–|5,113|5,113|
|||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
||**At 31 August 2025**|–|42,806|42,806|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||**Carrying amount**||||
||**At 31 August 2025**|155,436|28,975|184,411|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||At 31 August 2024|155,436|34,088|189,524|
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
|**14.**|**Debtors**||||
||||**2025**|2024|
||||**£**|£|
||Prepayments and accrued income||732|906|
||||৶৶৶৶|৶৶৶৶|
|**15.**|**Creditors:** **amounts falling due within one year**||||
||||**2025**|2024|
||||**£**|£|
||Trade creditors||–|2,150|
||Accruals||600|600|
||Social security and other taxes||1,333|–|
||Obligations under finance leases and hire purchase|contracts|–|3,675|
||||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
||||1,933|6,425|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**16.**|**Finance leases and hire purchase contracts**||||
The total future minimum lease payments under finance leases and hire purchase contracts are as follows:
||||**2025**|2024|
|---|---|---|---|---|
||||**£**|£|
|Not later than|1|year|–
৶৶৶৶|3,675
৶৶৶৶৶৶৶|
**11**
## **Al Islah School**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2025**
## **17. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**|||||||
|---|---|---|---|---|---|---|
|||At||||**At**|
||1|September||**31 August**||**20**|
|||2024|Income|Expenditure||**25**|
|||£|£|£|£||
|General funds||283,940|283,488|(263,900)|303,528||
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶||
|||At||||At|
||1|September|||31 August|20|
|||2023|Income|Expenditure||24|
|||£|£|£|£||
|General funds||266,243|258,191|(240,494)|283,940||
|||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶||
## **18. Analysis of net assets between funds**
||Unrestricted|**Total Funds**|
|---|---|---|
||Funds|**2025**|
||£|**£**|
|Tangible fixed assets|184,410|184,410|
|Current assets|121,052|121,052|
|Creditors less than 1 year|(1,933)|(1,933)|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**|303,529|303,529|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
||Unrestricted|Total Funds|
||Funds|2024|
||£|£|
|Tangible fixed assets|189,524|189,524|
|Current assets|100,841|100,841|
|Creditors less than 1 year|(6,424)|(6,424)|
|Creditors greater than 1 year|–|–|
||ৄৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄৄ|
|**Net assets**|283,941|283,941|
||৶৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶৶|
**12**