2024-11-30-accounts

Charity number: 1095179

Azharul Madaaris

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 November 2024

Azharul Madaaris Contents Page For the year ended 30 November 2024

Report of the Trustees	1 to 2
Independent Examiner's Report to the Trustees	3
Statement of Financial Activities	4
Statement of Financial Position	5
Notes to the Financial Statements	6 to 10
Detailed Statement of Financial Activities	11

Azharul Madaaris Report of the Trustees

For the year ended 30 November 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 November 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objectives of the charity are to provide islamic and secular education to adults ad children in the Bradford area.

In furtherance of these objects and to provide adequate provisions for both islamic and secular studies the Charity provides building space/facility to the local community of Bradford.

The charity aims and seeks to prepare the students of raising awareness of different cultures around us and to show respect and being tolerant to the wider community.

The charity also aims to provide students the opportunity to excel in their academic, spiritual, moral and social development.

The charity currently has 3 volunteers and has on average 130 non residential students (both male/female).

ACHIEVEMENTS AND PERFORMANCE

The Charity charges students for the services provided to fund the running costs of the charity. To that end, the charity received a fee income of £38,115 in the financial year.

The Charity continues to receive rent in the sum of £7,800 per annum from one of the charities premises rented out.

The Charity also received donations in the sum of £21,171 as the Charity raises additional funds towards the running of the organisation and for the maintenance and development of the building.

There is a significant increase in cost of running the charity as the Charity incurs cost of professional fees, books etc and higher light and heat costs due to price increases in the market. The total expenses of £51,588 is a decrease of £3,156 from previous financial year. Overall, the charity has made positive gains in the year (net surplus) in the region of £15,498 compared to a surplus of £9,350 in the previous financial year.

FINANCIAL REVIEW

Reserves

It is policy of the charity to maintain unrestricted funds at a level which equates to approximately 12 months unrestricted expenditure.

This provides sufficient funds to cover management and administration and support costs. Unrestricted funds are maintained at above this level throughout the year.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Azharul Madaaris Charity registration number 1095179 Principal address 102 Princeville Road Bradford West Yorkshire BD7 2AR

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Hussain Gora Mr Ismail Mohammed Saeed Raja Mr Ismail Bhana

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Azharul Madaaris Report of the Trustees Continued For the year ended 30 November 2024

Independent examiners

Salim Hajee 251 Derby Street Bolton BL3 6LA

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 25 July 2025 Mr Hussain Gora

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Azharul Madaaris Independent Examiners Report to the Trustees For the year ended 30 November 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 30 November 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity'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 Act.

Independent examiners statement

I have completed my examination. I confirm that no 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 2011 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.

Adam & Co Accountants Limited

Salim Hajee 251 Derby Street Bolton BL3 6LA

25 July 2025

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Azharul Madaaris

Statement of Financial Activities

For the year ended 30 November 2024

Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Total Expenditure on: Raising funds 4 Charitable activities 5/6 Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted funds £ 21,171 45,915 67,086 (6,652) (44,936) (51,588) 15,498 185,829 201,327	2023 £ 17,477 46,617
		64,094
		(5,363) (49,381)
		(54,744)
		9,350 176,479
		185,829

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Azharul Madaaris Statement of Financial Position As at 30 November 2024

Notes Fixed assets Tangible assets 11 Current assets 12 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets The funds of the charity Unrestricted income funds 14 Total funds	£ 2024 203,879 203,879 - 4,015 4,015 (6,567) (2,552) 201,327 201,327 201,327 201,327	£ 2023 188,962
		188,962
		223 5,223
		5,446
		(8,579) (3,133)
		185,829
		185,829
		185,829
		185,829

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr Hussain Gora Trustee 25 July 2025

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Azharul Madaaris Notes to the Financial Statements

For the year ended 30 November 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

Azharul Madaaris meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2. Income from donations and legacies

Unrestricted funds Donations received	2023 2024 £ £ 17,477 21,171 17,477 21,171

3. Income from charitable activities

Unrestricted funds Activity 1 School Fees Other Income	2024 £ 38,115 7,800 45,915 45,915	2023 £ 39,417 7,200
		46,617
		46,617

4. Expenditure on generating donations and legacies

Unrestricted funds Legacies Support costs	2024 £ 6,652 - 6,652	2023 £ 5,351 12
		5,363

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Azharul Madaaris Notes to the Financial Statements Continued For the year ended 30 November 2024

5. Costs of charitable activities by fund type

Unrestricted funds Activity 1 Support costs	2023 2024 £ £ 166 1,105 49,215 43,831 49,381 44,936

6. Costs of charitable activities by activity type

	Activities	Support	2024	2023
	undertaken	costs
	directly
	£	£	£	£
Support costs
Activity 1	1,105	43,831	44,936	49,381

7. Analysis of support costs

Activity 1 Finance Telephone Travelling and motor Governance costs 15498profitSalim Hajeefirm	2024 £ 15,779 650 - 27,402 43,831	2023 £ 19,363 652 12 29,200
		49,227

8. Net income/(expenditure) for the year

et income/(expenditure) for the year
This is stated after charging/(crediting):
	2024	2023
	£	£
Depreciation of owned fixed assets	6,652	5,351

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Azharul Madaaris Notes to the Financial Statements Continued

For the year ended 30 November 2024

9. Particulars of employees

Admin	2024 0 0	2023 0
		0

10. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

11. Tangible fixed assets

Cost or valuation At 01 December 2023 Additions Disposals At 30 November 2024 Depreciation At 01 December 2023 Disposals Charge for year At 30 November 2024 Net book values At 30 November 2024 At 30 November 2023	Land and buildings £ 240,213 18,588 - 258,801 60,374 - 3,969 64,343 194,458 179,839	Plant and machinery £ 7,278 859 (435) 7,702 1,936 (435) 1,406 2,907 4,795 5,342	Fixtures and fittings £ 12,051 2,123 (895) 13,279 8,270 (894) 1,277 8,653 4,626 3,781	Total £ 259,542 21,570 (1,330)
				279,782
				70,580 (1,329) 6,652
				75,903
				203,879
				188,962

12. Debtors

Amounts due within one year: Prepayments and accrued income	2024 2023 £ £ - 223 - 223

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Azharul Madaaris Notes to the Financial Statements Continued For the year ended 30 November 2024

13. Creditors: amounts falling due within one year

Trade creditors Accruals and deferred income	2024 £ 59 6,508 6,567	2023 £ 981 7,598
		8,579

14. Movement in funds

Unrestricted Funds

General General Unrestricted Funds - Previous year General General	Balance at 01/12/2023 £ 185,829 185,829 Balance at 01/12/2022 £ 176,479 176,479	Incoming resources £ 67,086 67,086 Incoming resources £ 64,094 64,094	Outgoing resources £ (51,588) (51,588) Outgoing resources £ (54,744) (54,744)	Balance at 30/11/2024 £ 201,327
				201,327
				Balance at 30/11/2023 £ 185,829
				185,829

Purpose of unrestricted Funds

General

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

15. Analysis of net assets between funds

Unrestricted funds General General	Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 203,879 (2,552) 201,327
	203,879 (2,552) 201,327

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Azharul Madaaris

Notes to the Financial Statements Continued

For the year ended 30 November 2024

Previous year

Previous year
Unrestricted funds General General	Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 188,962 (3,133) 185,829
	188,962 (3,133) 185,829

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Azharul Madaaris Detailed Statement of Financial Activities For the year ended 30 November 2024

INCOME AND ENDOWMENT Donations and legacies Donations Charitable activities School Fees Other Income Total incoming resources EXPENDITURE Raising donations and legacies Depreciation - owned assets Charitable activities Books, Stationery and school trips SUPPORT COSTS Finance Rates including water rates Light and heat Repairs and maintenance Insurance Telephone Telephone Travelling and motor Travelling and motor Governance costs Legal Total resources expended Net Income	£ 2024 21,171 21,171 38,115 7,800 45,915 67,086 (6,652) (6,652) (1,105) (1,105) (2,065) (10,531) (1,239) (1,944) (15,779) (650) (650) - - (27,402) (27,402) (51,588) 15,498	£ 2023 17,477
		17,477 39,417 7,200
		46,617
		64,094 (5,351)
		(5,351) (166)
		(166) (2,154) (14,664) (1,117) (1,428)
		(19,363) (652)
		(652) (12)
		(12) (29,200)
		(29,200)
		(54,744)
		9,350

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This page does not form part of the statutory financial statements