2025-11-30-accounts - Azharul Madaaris

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Charity registration number: 1095179

Annual report and unaudited financial statements for the year ended 30 November 2025

for

Azharul Madaaris

Contents page

for the year ended 30 November 2025

	Page
Trustees' report	2
Independent examiner’s report to the trustees of Azharul Madaaris	5
Statement of financial activities	6
Balance sheet	7
Notes to the financial statements	8
Detailed statement of financial activities	15

Azharul Madaaris

Trustees’ report

for the year ended 30 November 2025

The trustees present their report with the financial statements of the charity for the year ended 30 November 2025. 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).

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 £41,604 in the financial year.

The Charity continues to receive rent in the sum of £6,600 per annum from one of the charities premises rented out.

The Charity also received donations in the sum of £14,106 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 repairs, books etc. The total expenses of £53,772 is an increase of £2,184 from the previous financial year. Overall, the charity has made positive gains in the year (net surplus) in the region of £8,538 compared to a surplus of £15,498 in the previous financial year.

Financial review

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.

Principal risks and uncertainties

Azharul Madaaris

Trustees’ report - continued for the year ended 30 November 2025

Structure, governance and management

Reference and administrative details

Charity registration number

Trustees

The trustees shown below have held office during the period from 1 December 2024 to the date of this report.

Mr I Bhana Mr H Gora Mr I Raja

Principal office

102 Princeville Road Bradford West Yorkshire BD7 2AR

Independent examiners

Adam and Co Accountants Limited Adamson House 251 Derby Street Bolton Please select BL3 6LA United Kingdom

Statement of trustees responsibilities

The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Azharul Madaaris

Trustees’ report - continued for the year ended 30 November 2025

Statement of trustees responsibilities - continued

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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 its financial position and enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. 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.

This report was approved by the trustees on 24 June 2026 and signed on their behalf by:

Mr H Gora, Trustee 24 June 2026

Independent examiner’s report to the trustees of Azharul Madaaris

I report on the accounts of Azharul Madaaris (the “charity”) for the year ended 30 November 2025.

Responsibilities and basis of report

As trustees of the charity, 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 Act and in carrying out my examination, I have followed all applicable Directions given by the Charity Commission under 145(5)(b) of the 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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
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 and Co Accountants Limited Adamson House 251 Derby Street Bolton Please select BL3 6LA United Kingdom

Date:

Azharul Madaaris

Statement of financial activities for the year ended 30 November 2025

Note Income from: Donations and legacies 2 Expenditure on: Other 4 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	2025 Unrestricted funds £ 62,310	2024 Total funds £ 67,086
	(2,905)	(2,683)
	8,537 201,327	15,498 185,829
	209,864	201,327

Azharul Madaaris

Balance sheet as at 30 November 2025

£ 207,830	2025 £ 207,830 9,283 (7,249)	£ 203,879	2024 £ 203,879 4,015 (6,567)
9,283		4,015

	2,034		(2,552)
	209,864		201,327
	209,864		201,327
	209,864		201,327

These financial statements were approved by the Board of trustees and authorised for issue on 24 June 2026 and signed on its behalf by:

Mr H Gora, Trustee 24 June 2026

Azharul Madaaris

Notes to the financial statements for the year ended 30 November 2025

1 Accounting policies

Basis of preparing the financial statements

These financial statements of the charity, 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)’, the Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. The financial statements have been prepared under the historic cost convention.

Going concern

In preparing these financial statements, the trustees have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the charity’s ability to continue as a going concern. In making this assessment, the trustees take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

The trustees consider that the charity has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

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 and the amount can be measured reliably.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings:
Freehold property	-	20% straight line
Plant and machinery etc.:
Improvements to property	-	20% straight line
Fixtures & fittings	-	20% straight line

Azharul Madaaris

Notes to the financial statements - continued for the year ended 30 November 2025

1 Accounting policies - continued

Fund accounting

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

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.

2 Income from donations and legacies

Donations School Fees Other Income	2025 Unrestricted funds £ 14,106 41,604 6,600	2024 Total funds £ 21,171 38,115 7,800
	62,310	67,086

3 Support costs

Support costs, grouped by function, are apportioned to activities as follows:

Other resources expended Other Governance costs £ £ Other resources expended 2,905 -	Managem’t £ -	Information technology £ -
	2025 Total £ 2,905	2024 Total £ 2,683

Support costs, grouped by function, are analysed as follows:

Other costs Depreciation of fixed assets	Managem’t £ 11,788 -	Information technology £ 3,857 -
	11,788	3,857

Azharul Madaaris

Notes to the financial statements - continued for the year ended 30 November 2025

3 Support costs - continued

Support costs, grouped by function, are analysed as follows:

Other costs Depreciation of fixed assets	Other £ 2,157 6,922	Governance costs £ 29,049 -	2025 Total £ 46,851 6,922	2024 Total £ 44,936 6,652
	9,079	29,049	53,773	51,588

4 Other expenditure

Support costs 5 Independent examiner’s remuneration	2025 Unrestricted funds £ 2,905	2024 Total funds £ 2,683
	2025 £	2024 £

Fees paid to the charity’s independent examiner for:

6 Trustees’ remuneration and expenses

The trustees did not receive any remuneration or other benefits in either year. Trustees’ expenses

No trustee was reimbursed for expenses incurred in either year.

7 Employees

During the year the average number of employees was Nil (2024 - Nil).

No employees received emoluments exceeding £60,000 in either year.

Azharul Madaaris

Notes to the financial statements - continued for the year ended 30 November 2025

8 Comparatives for the Statement of financial activities

Income from: Donations and legacies Expenditure on: Other Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds £ 67,086
	(2,683)
	15,498 185,829
	201,327

9 Tangible fixed assets

Freehold property £ 258,801 6,373	Improvem’ts to property £ 7,702 4,500	Fixtures & fittings £ 13,279 -	Total £ 279,782 10,873
265,174	12,202	13,279	290,655
64,343 4,017	2,907 1,749	8,653 1,156	75,903 6,922
68,360	4,656	9,809	82,825
196,814	7,546	3,470	207,830
194,458	4,795	4,626	203,879

Azharul Madaaris

Notes to the financial statements - continued for the year ended 30 November 2025

10 Cash at bank and in hand

Other bank accounts Cash in hand Creditors: amounts falling due within one year Trade creditors Accruals and deferred income	2025 £ 4,041 5,242	2024 £ 1,999 2,016
	9,283	4,015
	2025 £ 718 6,531	2024 £ 59 6,508
	7,249	6,567

11 Creditors: amounts falling due within one year

12 Movement in funds

At 1 December 2024 £ 201,327	Income £ 62,310	Expenditure £ (53,773)	At 30 November 2025 £ 209,864
At 1 December 2023 £ 185,829	Income £ 67,086	Expenditure £ (51,588)	At 30 November 2024 £ 201,327
At 1 December 2023 £	Income £	Expenditure £	At 30 November 2024 £
185,829	67,086	(51,588)	201,327

Azharul Madaaris

Notes to the financial statements - continued for the year ended 30 November 2025

13 Analysis of net assets At 30 November 2025 Fixed assets Tangible fixed assets Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Net assets At 30 November 2024 Fixed assets Tangible fixed assets Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net current liabilities Total assets less current liabilities Net assets	Unrestricted funds £ 207,830
	9,283
	(7,249) 2,034 209,864
	209,864
	Unrestricted funds £ 203,879
	4,015
	(6,567) (2,552) 201,327
	201,327

The detailed statement of financial activities which follows is for information purposes only.

It does not form part of the statutory financial statements.

Azharul Madaaris

Detailed statement of financial activities for the year ended 30 November 2025

£ 41,604 6,600 14,106	2025 £ 62,310	£ 38,115 7,800 21,171	2024 £ 67,086
1,156 1,749		1,277 1,406
	62,310 (2,905)		67,086 (2,683)

	(53,773)		(51,588)
	8,537		15,498

This page does not form part of the statutory financial statements.

Azharul Madaaris

Detailed statement of financial activities - continued for the year ended 30 November 2025

£ (1,818) (561) (8,958) (451)	2025 £ 11,788 3,857 9,079 29,049	£ (2,065) (1,944) (10,531) (650)	2024 £ 15,190 1,239 7,757 27,402
(2,157) (1,156) (4,017) (1,749)		(1,105) (1,277) (3,969) (1,406)

	53,773		51,588

This page does not form part of the statutory financial statements.