Charity number: 1102900
## Al-Markazul-Ilmi
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 August 2020
Al-Markazul-Ilmi Contents Page For the year ended 31 August 2020
|Report of the Trustees|1 to 3|
|---|---|
|Independent Examiner's Report to the Trustees|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Notes to the Financial Statements|7 to 11|
|Detailed Statement of Financial Activities|12|
## Al-Markazul-Ilmi Report of the Trustees
## For the year ended 31 August 2020
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2020. 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 charity primarily runs a Level 3 Islamic Theology course for girls. This is a 7 year part time course which takes place during the evening hours. The Charity's objectives are to establish and operate an institution for the advancement of education in both secular and religious faith.
The charity aims to give its students the opportunity to reach their full potential in their academic, spiritual, moral and social development.
Moreover, the charity seeks to prepare students for the 21st century, through religious faith, by raising their awareness to the different cultures around us and how we can live as a cohesive community in a plural society by accepting and respecting diversity and by being tolerant to others in accordance with British values. This is achieved by actively promoting attitudes such as respect for rule of law, individual liberties, democracy and mutual respect for different faiths and beliefs and for those without faith; all of which constitute core British values.
In addition, the charity seeks to empower students and provide them with a strong religious and British identity where they feel confident of both their religious and British identity.
## **ACHIEVEMENTS AND PERFORMANCE**
The trustees are pleased to report that the performance of the school has been very good. The trustees are confident that the education provided will enable the students to deal with adult life in a mature and sensible manner.
The instituion is proud to be able to maintain a good balance between high achievement and a spirit of service and devotion, thus providing an ideal environment for pupils to grow in and experience a vast array of social and academic skills in a safe and respectful manner.
The trustees are also pleased to inform that the property purchased adjacent to the school has more or less been refurbished which will enhance the facilities at the school.
The charity as a future requirement looking to provide 16 educational courses. The details behind this is still being worked on.
## **FINANCIAL REVIEW**
## **Reserves**
It is policy of the Charity to maintain unrestricted funds at a level which equates to approximately 12 months' regular expenditure. This ensures there are always sufficient funds to cover costs. The school's principal funding is through charitable donations but they have received some element of COVID-19 government/council grant in the year.
Despite the COVID-19 pandameic the charity has managed to raise substantial donations in the year.
The overhead expenditure has remained fairly consistent after taking into account increased staff costs due to minimum wage increase and an increase of 4 staff to meet the extra demand for the teaching staff to achieve a good teacher to student ratio.
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Al-Markazul-Ilmi Report of the Trustees Continued For the year ended 31 August 2020
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
## Location and history
The charity was registered with the charity commission on 26th March 2004. It is governed by a Trust deed.
Bath Street in Dewsbury is in the Yorkshire and The Humber region of England. The postcode is within the Dewsbury East ward/electoral division, which is in the constituency of Dewsbury.
Dewsbury is a minster town within the Metropolitan Borough of Kirklees, in West Yorkshire, England. It lies on the River Calder and an arm of the Calder and Hebble Navigation waterway. It is to the west of Wakefield, east of Huddersfield and south of Leeds.
Historically a part of the West Riding of Yorkshire, after undergoing a period of major growth in the 19th century as a mill town, Dewsbury went through a period of decline. Dewsbury forms part of the Heavy Woollen District of which it is the largest town.
## Organisational structure
The trustees may from time to time make such rules and regulations in their absolute discretion think fit for the management of the Institution and may at any time vary such rules and regulations. At regular meeting, the trustees agree the area of activity for the trust, as well as reviewing policies, securing accountability, and measuring performance.
## Risk Assessment
The trustees continue to monitor and review major risks which the charity is exposed to and where necessary control and implement systems and procedures to manage those risks.
## **Recruitment and appointment of trustees**
## Appointment of trustees
The trust deed, provides for at least three trustees. The Principal, if not otherwise a trustee, is an additional trustee ex-officio. The appointment of trustees is vested in the continuing trustees (excluding any retiring trustees).
The appointment of teachers, administrators, and other persons required for the running of the Institution is in the hands of the Principal. The trustees have responsibility for appointing a Principal.
## Induction and training of new trustees
There are informal procedures for induction and training of new trustees. Trustees are also encouraged to attend external briefings and training courses.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Name of Charity** Al-Markazul-Ilmi **Charity registration number** 1102900 **Principal address** Bath Street Dewsbury West Yorkshire WF13 2JR
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
## **Independent examiners**
Mr Ayub Kayat Mr Hussain Gora Mr Ismail Raja Mr Mohammed Yusuf Hassan Bham Mr Shabbir Ahmed Yusuf Patel Salim Hajee 251 Derby Street Bolton BL3 6LA
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Al-Markazul-Ilmi Report of the Trustees Continued For the year ended 31 August 2020
## **Bankers**
National Westminster Bank Plc 1 Victoria Place Holbeck LS11 5AN
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 08 November 2021 Mr Hussain Gora
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Al-Markazul-Ilmi
Independent Examiners Report to the Trustees
## For the year ended 31 August 2020
I report to the trustees on my examination of the accounts of the charity for the year ended 31 August 2020.
## **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
08 November 2021
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## Al-Markazul-Ilmi
## Statement of Financial Activities
## For the year ended 31 August 2020
|**Notes**
**Income and endowments from:**
Donations and legacies
2
Other income
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5/6
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
144,744
14,400
**159,144**
(85,700)
(15,419)
**(101,119)**
**58,025**
190,793
**248,818**|**2019**
**£**
59,534
13,200|
|---|---|---|
|||**72,734**|
|||(54,278)
(21,111)|
|||**(75,389)**|
|||**(2,655)**
193,448|
|||**190,793**|
5 of 12
## Al-Markazul-Ilmi
## Statement of Financial Position
## As at 31 August 2020
|**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**
**Creditors: amounts falling due after more than one year**
14
**Net assets**
**The funds of the charity**
Unrestricted income funds
15
**Total funds**|**£**
**2020**
303,451
**303,451**
494
16,024
**16,518**
(1,651)
**14,867**
**318,318**
(69,500)
**248,818**
248,818
**248,818**|**£**
**2019**
282,658|
|---|---|---|
|||**282,658**|
|||1,705
1,579|
|||**3,284**|
|||(6,149)
**(2,865)**|
|||**279,793**|
|||(89,000)|
|||**190,793**|
|||190,793|
|||**190,793**|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mr Hussain Gora Trustee 08 November 2021
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Al-Markazul-Ilmi Notes to the Financial Statements
For the year ended 31 August 2020
## **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.
Al-Markazul-Ilmi 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:
Land and buildings
2% (Buildings Only) Reducing balance
## **2. Income from donations and legacies**
|**Unrestricted funds**
Donations received
Grants received
**ther income**
**Unrestricted funds**
Rental Income
**xpenditure on generating donations and legacies**
**Unrestricted funds**
Donations|**2020**
**£**
123,368
21,376
**144,744**
**2020**
**£**
14,400
**14,400**
**2020**
**£**
85,700
**85,700**|**2019**
**£**
59,534
-|
|---|---|---|
|||**59,534**|
|||**2019**
**£**
13,200|
|||**13,200**|
|||**2019**
**£**
54,278|
|||**54,278**|
## **3. Other income**
## **4. Expenditure on generating donations and legacies**
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## Al-Markazul-Ilmi Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **5. Costs of charitable activities by fund type**
|**Unrestricted funds**
Activity 1
Support costs
**osts of charitable activities by activity type**
**Support costs**
Activity 1
Activity 2
**nalysis of support costs**
**Activity 1**
Finance
Postage and stationery
Governance costs
**et income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation of owned fixed assets|**2020**
**£**
-
15,419
**15,419**
**2020**
**£**
15,399
20
**15,419**
**2020**
**£**
15,399
-
20
**15,419**
**2020**
**£**
5,407|**2019**
**£**
850
20,261|
|---|---|---|
|||**21,111**|
|||**2019**
**£**
21,111
-|
|||**21,111**|
|||**2019**
**£**
20,090
171
-|
|||**20,261**|
|||**2019**
**£**
2,338|
## **6. Costs of charitable activities by activity type**
## **7. Analysis of support costs**
## **8. Net income/(expenditure) for the year**
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## Al-Markazul-Ilmi Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **9. Staff costs**
Total staff costs for the year ended 31 August 2020 were:
|Salaries and wages
Staff Employees|**2020**
**£**
80,293
**80,293**
**2020**
0
**0**|**2019**
**£**
51,940|
|---|---|---|
|||**51,940**|
|||**2019**
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 September 2019
Additions
At 31 August 2020
**Depreciation**
At 01 September 2019
Charge for year
At 31 August 2020
**Net book values**
At 31 August 2020
At 31 August 2019|**Land and**
**buildings**
**£**
305,697
12,820
**318,517**
30,514
1,390
**31,904**
**286,613**
**275,183**|**Fixtures and**
**fittings**
**£**
8,502
13,380
**21,882**
1,027
4,017
**5,044**
**16,838**
**7,474**|**Total**
**£**
314,199
26,200|
|---|---|---|---|
||||**340,399**|
||||31,542
5,407|
||||**36,949**|
||||**303,450**|
||||**282,657**|
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Al-Markazul-Ilmi Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **12. Debtors**
|**Amounts due within one year:**
Prepayments and accrued income
Other debtors
**13. Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income
**14. Creditors: amounts falling due after more than one year**
Other creditors
**15. Movement in funds**
**Unrestricted Funds**
_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/09/2019**
**£**
190,793
**190,793**
**Balance at**
**01/10/2018**
**£**
193,448
**193,448**|**Incoming**
**resources**
**£**
159,144
**159,144**
**Incoming**
**resources**
**£**
72,734
**72,734**|**2020**
**£**
494
-
**494**
**2020**
**£**
1,651
-
**1,651**
**2020**
**£**
69,500
**69,500**
**Outgoing**
**resources**
**£**
(101,119)
**(101,119)**
**Outgoing**
**resources**
**£**
(75,389)
**(75,389)**|**2019**
**£**
505
1,200|
|---|---|---|---|---|
|||||**1,705**|
|||||**2019**
**£**
2,640
3,509|
|||||**6,149**|
|||||**2019**
**£**
89,000|
|||||**89,000**|
|||||**Balance at**
**31/08/2020**
**£**
248,818|
|||||**248,818**|
|||||**Balance at**
**31/08/2019**
**£**
190,793|
|||||**190,793**|
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Al-Markazul-Ilmi Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **Purpose of unrestricted Funds**
## General
The trustees are free to use unrestricted funds in accordance with charitable objectives.
## **16. Analysis of net assets between funds**
|**Unrestricted funds**
_General_
General
**Previous year**
**Unrestricted funds**
_General_
General|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Creditors >**
**one year**
**Net Assets**
**£**
**£**
**£**
**£**
303,451
14,867
(69,500)
248,818|
|---|---|
||**303,451**
**14,867**
**(69,500)**
**248,818**|
||**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Creditors >**
**one year**
**Net Assets**
**£**
**£**
**£**
**£**
282,658
(2,865)
(89,000)
190,793|
||**282,658**
**(2,865)**
**(89,000)**
**190,793**|
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## Al-Markazul-Ilmi Detailed Statement of Financial Activities For the year ended 31 August 2020
|**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Grants receivable
**Other income**
Rental Income
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Staff costs - wages & salaries
Depreciation - owned assets
**Charitable activities**
Books & School Trips (Activity 1)
**SUPPORT COSTS**
**Finance**
Rates including water rates (Activity 1)
Light and heat (Activity 1)
Repairs and maintenance (Activity 1)
Insurance (Activity 1)
**Postage and stationery**
Postage and stationery (Activity 1)
**Governance costs**
Bank Charges (Activity 2)
**Total resources expended**
**Net Income**|**£**
**2020**
123,368
21,376
**144,744**
14,400
**14,400**
**159,144**
(80,293)
(5,407)
**(85,700)**
-
**-**
(5,260)
(8,037)
(607)
(1,495)
**(15,399)**
-
**-**
(20)
**(20)**
**(101,119)**
**58,025**|**£**
**2019**
59,534
-|
|---|---|---|
|||**59,534**
13,200|
|||**13,200**|
|||**72,734**
(51,940)
(2,338)|
|||**(54,278)**
(850)|
|||**(850)**
(10,231)
(6,716)
(1,887)
(1,256)|
|||**(20,090)**
(171)|
|||**(171)**
-|
|||**-**|
|||**(75,389)**|
|||**(2,655)**|
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This page does not form part of the statutory financial statements