**Charity Registration Number: 1101644** ## **AL FALAH EDUCATIONAL TRUST** **Unaudited Financial Statements Year ending 31 August 2025** ## **AL FALAH EDUCATIONAL TRUST** ## **Financial Statements** ## **Year ending 31 August 2025** ## **Contents** ||**Page**| |---|---| |Trustee's annual report|**2-3**| |Independent examiner's report to the trustee|**4**| |Statement of financial activities ( including income|**5**| |and expenditure account)|| |Statement of financial position|**6**| |Notes to the financial statements|**7-11**| _Taxhelp Accountants Limited_ Page 1 ## **AL FALAH EDUCATIONAL TRUST** **Trustees' Annual Report** **Year ending 31 August 2025** The trustees, who are the management of the organisation 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 Falah Educational Trust **Charity registration number** 1101644 **Registered charity address** 48 Kenninghall Road London E5 8BY **The trustees** Shah Muhammed Anas – Chairman Shah Mohammad Shuib Mian Mohammed Aslam Moudud Ahmed Ali Choudhury Muhammed Sharif Uddin **Independent examiner** Muhammad Usman Ansari Certified Accountant 390-392 High Road Balfour Business Centre Ilford IG1 1BF **Bankers** Metro Bank One Southampton Row London WC1B 5HA _Taxhelp Accountants Limited_ Page 2 ## **AL FALAH EDUCATIONAL TRUST** ## **Year ending 31 August 2025** The trustees present their report and the financial statements for the year ended 31 August 2025. The financial statements have been prepared on the accounting policies set out on page 7; comply with the constitution, applicable law and applicable accounting standards. ## **Objects, principal activities and organisation of the Charity** Al Falah Educational Trust was established by a trust in July 2000. The objects of the charity are to advance the academic and Islamic Education ## **Operational and financial review** The charity made a net deficit of £-10398 compared with a net deficit of £-6883 in the previous year. Fees receivable during the year amounted to £201920 (£223210 in 2024). Donation received during the year was £75129 (£57925 in 2024). Govt. grants received during the year was £0 (£0 in 2024). ## **Trustees** Trustees, who served during the year are set out on page 2, ## **Statement of Trustees' Responsibilities** The Charities Act requires the trustees to prepare financial statements for each financial year, which give a true and and fair view of the state of affairs of the charity at the end of the year and of the incoming and outgoing resources for the year ended. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent. The Trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with applicable law, regulations and 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. This report has been prepared in accordance with the Statement of Recommended Practice-Accounting and Reporting by Charities. Approved by the trustees and signed on their behalf by **Shah Muhammed Anas – Chairman** **Mian Mohammed Aslam** Date: 30 June 2026 Date: 30 June 2026 _Taxhelp Accountants Limited_ Page 3 ## **AL FALAH EDUCATIONAL TRUST** ## **Year ending 31 August 2025** I report to the trustees set out on page 2 on the examination of the financial statements of Al Falah Educational Trust for the year ended 31 August 2025 ## **Responsibilities and basis of report** As the charity's management committee you are responsible for the preparation of the financial statements; you consider that an audit is not required for the year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is required. It is my responsibility to state, on the basis of procedures specified in the general directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention. ## **Independent examiner's 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: 1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of section 396 of t 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is no matter considered as part of an independent examination; or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. **Muhammad Usman Ansari MAAT** Independent Examiner Taxhelp Accountants Ltd 390-392 High Road Balfour Business Centre Ilford IG1 1BF Date 30 June 2026 _Taxhelp Accountants Limited_ Page 4 ## **AL FALAH EDUCATIONAL TRUST** ## **Statement of Financial Activities** ## **(including income and expenditure account) Year ending 31 August 2025** |**Income**
Tuition fees
Donations
Grants
**Total income**
**Expenditures**
Wages and salaries
Temporary staff and recruitment
Staff training
Travel and subsistence
Rent & Rates
Light and heat
Cleaning
Telephone, Fax and Internet
Books,Educational and Stationery expenses
Subscription
Bank charges
Insurance
Equipment hire
Repairs and maintenance
Accountancy fees
Advert & Marketing
Other legal and professional
Sundry expense
Pension
**Depreciation:**
Equipments, Fixtures and Fittings
**Total Expenditure**
**Net Income and net movement in funds**
**Reconcilliation of funds**
Total funds brought forward
**Total funds carried forward**|Unrestricted
funds
**Total funds**
£
£
201,920.00
**201,920.00**
75,129.00
**75,129.00**
-
**-**
277,049.00
**277,049.00**
219,587.00
**219,587.00**
4,732.00
**4,732.00**
850.00
**850.00**
1,912.00
**1,912.00**
25,200.00
**25,200.00**
5,627.00
**5,627.00**
1,375.00
**1,375.00**
1,625.00
**1,625.00**
5,174.00
**5,174.00**
-
**-**
633.00
**633.00**
2,571.00
**2,571.00**
800.00
**800.00**
1,559.00
**1,559.00**
2,000.00
**2,000.00**
140.00
**140.00**
6,036.00
**6,036.00**
3,028.00
**3,028.00**
67.00
**67.00**
4,531.00
**4,531.00**
**(287,447.00)**
**(287,447.00)**
10,398.00
-
**10,398.00**
**-**
43,975.00
**43,975.00**
33,577.00
**33,577.00**
**2025**|**2024**
Total funds
£
**223,210.00**
**57,925.00**
**-**| |---|---|---| |||281,135.00| |||**238,657.00**
**-**
**650.00**
**596.00**
**25,200.00**
**3,780.00**
**1,365.00**
**912.00**
**4,320.00**
**696.00**
**-**
**1,728.00**
**1,258.00**
**1,796.00**
**2,000.00**
**55.00**
**580.00**
**185.00**
**-**
**4,240.00**| |||**(288,018.00)**| |||| |||6,883.00
-| |||50,858.00| |||43,975.00| The statement of financial activites includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. _Taxhelp Accountants Limited_ Page 5 ## **AL FALAH EDUCATIONAL TRUST** ## **Year ending 31 August 2025** |**Notes**
**Fixed Assets**
Tangible Fixed Assets
4
**Current Assets**
Debtors
5
Cash at Bank and in Hand
**Creditors**
Amount falling within one year
6
Amount falling more than one year
**Net Assets**
**Funds of the charity**
Unrestricted funds
7
**Total charity funds**|**2025**
£
18,122.00
46,768.00
1,909.00
66,799.00
(33,222.00)
-
33,577.00
33,577.00
33,577.00|**2024**
£
16,959.00
57,583.00
2,461.00| |---|---|---| |||77,003.00
(33,028.00)
-| |||43,975.00| |||43,975.00| |||43,975.00| These financial statements (Page 5-6) were approved by the board of trustees and authorised for the issue on 30 June 2026 and are signed on behalf of the board by: ## **Shah Muhammed Anas – Chairman** ## **Mian Mohammed Aslam** Date: 30 June 2026 Date: 30 June 2026 _Taxhelp Accountants Limited_ Page 6 ## **AL FALAH EDUCATIONAL TRUST** # **Notes to the Financial Statements** **Year ending 31 August 2025** ## **1. General information** The charity is a public benefit entity registered in England and Wales. The address of the registered office is 48 Kenninghall Road, London, E5 8BY ## **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 Companies Act 2006. ## **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. ## **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. There have been no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. ## **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. _Taxhelp Accountants Limited_ Page 7 ## **AL FALAH EDUCATIONAL TRUST Notes to the Financial Statements (continued)** ## **Year ending 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 tution fees, donations and grants are recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - Income from tution fees, donations or grants are unrestricted funds unless specified from source and hence treated accordingly. - 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** Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £2,000 are not capitalised. _Taxhelp Accountants Limited_ Page 8 ## **AL FALAH EDUCATIONAL TRUST** ## **Notes to the Financial Statements (continued) Year ending 31 August 2025** ## **3. Accounting policies (continued)** ## **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 - 20% Reducing balance method Computer Equipments - 20% Reducing balance method ## **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 cash-generating 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. ## **Financial instruments** A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. _Taxhelp Accountants Limited_ Page 9 ## **AL FALAH EDUCATIONAL TRUST** ## **Notes to the Financial Statements (continued) Year ending 31 August 2025** ## **3. Accounting policies (continued)** ## **Financial instruments (continued)** For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. Tangible fixed assets** |**£**
**Cost or valuation**
At cost
At 1 September 2024
Additions/(Disposal)
At 31 August 2025
-
**Depreciation**
At 1 September 2024
-
Charge for the year
-
At 31 August 2025
-
**Net book value**
At 31 August 2024
-
At 31 August 2025
-
**5. Debtors : amount falling due wihtin one year**
Trade debtors
Other debtors
**6. Creditors : amount falling due wihtin one year**
PAYE liability
Other creditors
**Land, Lease**
**& Buildings**|**£**
At cost
25,327.00
5,693.50
31,020.50
15,872.12
3,029.68
18,901.80
9,454.88
12,118.70
**Computer**
**Equipments**|**£**
At cost
32,539.00
32,539.00
25,034.88
1,500.82
26,535.70
7,504.12
6,003.30
**2025**
**£**
46,016.00
752.00
46,768.00
**2025**
**£**
11,685.00
21,537.00
33,222.00
**Fixtures &**
**Fittings**|**£**
57,866.00
5,693.50
**Total**| |---|---|---|---| ||||63,559.50| ||||40,907.00
4,530.50| ||||45,437.50| ||||16,959.00| ||||18,122.00| ||||**2024**
**£**
57,583.00
-| ||||57,583.00| ||||**2024**
**£**
2,769.00
30,259.00| ||||33,028.00| _Taxhelp Accountants Limited_ Page 10 ## **AL FALAH EDUCATIONAL TRUST** ## **Notes to the Financial Statements (continued)** ## **Year ending 31 August 2025** |**7. Statement of funds**
**Unrestricted funds**
At the start of the period
Income during the period
expenditure during the period
Total Unrestricted funds at the end of the period
**Restricted funds**
At the start of the period
Income during the period
expenditure during the period
Total Restricted funds at the end of the period|**2025**
**£**
43,975.00
277,049.00
(287,447.00)
33,577.00
Nil
Nil
Nil
Nil|**2024**
**£**
50,858.00
281,135.00
(288,018.00)| |---|---|---| |||43,975.00| |||Nil
Nil
Nil| |||Nil| _Taxhelp Accountants Limited_ Page 11