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2024-08-31-accounts

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Charity registration number: 1080792

Madani Girls' School

Annual report and financial statements

For the year ended 31st August 2024

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School Table of contents Year ended 31st August 2024

Page
Reference and administrative information 1
Report of the trustees 2
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School Reference and administrative information Year ended 31st August 2024

Board of trustees Muhammad Abdur Rahman Shafiqur Rahman Chowdhury Mohammad Ahmad Ullah Kazi Habibur Rahman Md Altaf Hussain Address of principal office Myrdle Street London E1 1HL Independent examiner M.A.R Accountants ltd 685 Cranbrook Road London IG2 6SY Bankers Natwest Bank 45 Whitchapel Road London E1 1DU

Page 1

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School Report of the trustees Year ended 31st August 2024

Our board of trustees (the board) has collective responsibility for everything that we do, including the legal responsibility to ensure the charity is controlled and properly managed.

In discharging their collective responsibilities the trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland).

The law applicable to charities in England, Wales and Scotland requires the trustees to prepare financial statements for each financial year. These must 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 Charities SORP

make judgments and estimates that are reasonable and prudent

state whether applicable accounting standards have been followed

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The purpose of the charity, as set out in its governing document, is to advance education by providing and maintaining an Islamic school / college or educational institute for girls.

Our vision is large scale, and the aspiration is to be the first Islamic girls' school in Britain to showcase the academic and behavioural standards of an all-girls' grammar school in as Islamic setting.

In August 2019, we began our next phase with the construction of the Madani Hub, a modern purpose built building to cater for the ever-growing needs of our pupils and the wider community.

We aim to retain sufficient general funds in a range equivalent to approximately three to five months’ forward expenditure. We try to hold these general reserves in case of any sudden decline in income, so that we can honour our commitments to repay the loan, fulfil contractual obligations to staff and pay running cost of the premises with some confidence.

Page 2

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School Report of the trustees Year ended 31st August 2024

We have assessed projected future income, expenditure and cash flows over the period to 31 August 2024, and analysed the strength of the charity’s reserves, liquid assets and its ability to withstand a material fall in income. We have concluded that there is a reasonable expectation that the charity has adequate resources to continue their activities for the foreseeable future. Therefore we have continued to adopt the going concern basis in preparing the financial statements.

Signed on behalf of the Board of Trustees on 12 Feb 2025 by:

Muhammad Abdur Rahman Chair of Madani Girls' School

Page 3

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School

Independent examiner's report to the Trustees of Madani Girls' School Year ended 31st August 2024

I report to the trustees on my examination of the accounts of Madani Girls' School for the year ended 31st August 2024, which are set out on pages 5 to 9.

Responsibilities and basis of report

As the charity trustees of Madani Girls' School you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trustee’s accounts 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 2011 Act.

Independent examiner's statement

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 Trust as required by section 130 of the Act; or

(2) the accounts do not accord with those records; or

(3) the accounts 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.

Signed:

Name: M Asad Fellow of Chartered Certified Accountants

Address: 685 Cranbrook Road London IG2 6SY

Date: 12th Feb 2024

Page 4

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School

Statement of financial activities

Year ended 31st August 2024

Income from donations / charitable activities:
Parents' contribution
Donations and other income
Rental Income
Other Income
Total income
Expenditure on:
Wages and salaries
Employer NI
Pension Contributions
Staff training and welfare
Rates
Light and heat
Water
Repairs and maintenance
Telephone and fax
Postage, printing and stationery
Education / examination supplies and books
Subscriptions
Office Supplies
IT Support
Travel and subsistence
Advertising, promotion and entertainment
Accountants fees
Insurance
Bank charges
Rental Property expense
Refuse
License fees
Other expenses
Total expenditure
Net income
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Year
Year
Restricted &
ended
ended
Unrestricted
endowment
31st August
31st August
funds
funds
2024
2023
£
£
£
£
818,224
-
818,224
821,336
21,952
-
21,952
6,565
46,684
-
46,684
49,897
4,110
-
4,110
946
890,970
-
890,970
878,744
728,156
-
728,156
732,945
22,971
-
22,971
24,367
-
-
-
630
1,894
-
1,894
2,753
13,396
-
13,396
1,631
34,834
-
34,834
19,916
4,282
-
4,282
2,228
7,632
-
7,632
6,841
436
-
436
3,512
-
-
-
5,831
40,038
-
40,038
50,960
7,526
-
7,526
5,889
23,514
-
23,514
15,315
12,126
-
12,126
1,857
11,781
-
11,781
25
125
-
125
40
2,500
-
2,500
2,500
23,358
-
23,358
-
1,310
-
1,310
-
-
-
-
8,290
279
-
279
432
362
-
362
540
-
-
-
404
936,519
-
936,519
886,906
45,549
-
-
45,549
-
8,162
-
900,818
-
900,818
908,980
45,549
-
-
45,549
-
8,162
-
855,269
-
855,269
900,818

Page 5

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School Balance sheet As at 31st August 2024

Note
Fixed assets
Land and building
Fixtures, f�ngs & equipment
Total fixed assets
Current assets
Cash in hand and balance at bank
Trade Debtors
Total current assets
Current liabilities
Trade creditors/accruals
Wages Due
Other taxes and social security
Creditors: amounts falling due within one year
Total assets less current liabilities
Interest free loan
Total net assets
The funds of the charity
Balance at start of period
Net (deficit)/profit
Total unrestricted funds
2024
£
3,141,653
-
3,141,653
9,037
-
9,037
2,500
-
85,513
88,013
3,062,677
2,207,408
855,269
900,818
45,549
-
855,269
2023
£
3,141,653
-
3,141,653
37,712
-
37,712
81,377
52,741
89,320
223,438
2,955,927
2,055,109
900,818
908,980
8,162
-
900,818

Page 6

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School

Notes to the financial statements For the year ended 31st August 2024

Note 1 - Basis of preparation

1.1 Basis of accounting

Madani Girls' School is a public benefit entity.

The presentation currency of the financial statements is the Pound Sterling (£).

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

1.2 Going concern

The accounts (financial statements) have been prepared to give a ‘true and fair’ view.

After making enquiries, the trustees have a reasonable expectation that Madani Girls' School has adequate resources to continue it's activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Note 2 - Accounting policies

2.1 Income

Recognition of income

All income is accounted for in the SOFA when the Charity is legally entitled to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

2.2 Expenditure and liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Page 7

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School

Notes to the financial statements For the year ended 31st August 2024

2.3 Assets

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year. The depreciation rates and methods used are disclosed in note 2.6.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2.4 Tax

Madani Girls' School, as a registered charity is exempt from tax under Chapter 3 of Part 11 to the Corporation Tax Act 2010 or Section 256 of the Taxation for Chargeable Gains Act 1992, to the extent surpluses are applied to its charitable purposes.

2.5 Cash flow

The charity meets the definition of a qualifying entity under FRS 102 and has therefore taken advantage of the disclosure exemption in relation to presentation of a cash flow statement in respect of its financial statements.

2.6 Tangible fixed assets

Tangible fixed assets (land and building) are stated at cost. No depreciation is calculated on any other fixed assets as these are not capitalised. Instead these are written off in the year of purchase.

Note 3 - Employees

The average number of employees, calculated on a full-time equivalent basis, during the year under review were 63 (2023 - 54).

The above numbers include staff responsible for the management and support of the volunteers.

The trustees have not received any remuneration or expenses in relation to their duties as trustees.

Note 4 - Contribution from the volunteers

We are very grateful to our large and hugely supportive volunteer base.

Some work tirelessly to raise funds for our work and help run the charity, whilst others work directly with children and young people through our services such as being a trained volunteer or delivering our Maddrasah service.

Given the absence of a reliable measurement basis, donated services from our volunteers are not included within the financial statements. This is in line with the requirements of Charities SORP (FRS 102).

Page 8

Docusign Envelope ID: 80D25BA6-94D8-4E2C-B5B5-738FEA8C54F7

Madani Girls' School

Notes to the financial statements For the year ended 31st August 2024

Note 5 - Capital commitments

The charity had no capital commitments as at 31 August 2024.

Note 6 - Contingent liabilities

There were no contingent liabilities at either the beginning or at the end of the financial year.

Note 7 - Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Note 8 - Tangible fixed assets

Cost or valuation
At the beginning of the year
Additions
Adjustment
Disposals
At end of the year
Depreciation and impairments
At beginning of the year
Disposals
Depreciation
Impairment
At end of the year
Net book value
At the beginning of the year
At the end of the year
Land &
Building
Fixtures,
fittings &
equipment
Total
£
£
£
3,141,653
181,665
3,323,318
-
-
-
-
-
-
-
-
-
3,141,653
181,665
3,323,318
-
181,665
181,665
-
-
-
-
-
-
-
-
-
-
181,665
181,665
3,141,653
-
3,141,653
3,141,653
-
3,141,653

Page 9