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2025-08-29-accounts

Company registration number: 04740215 Charity registration number: 1108141

EBRAHIM COMMUNITY COLLEGE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 AUGUST 2025

Ebrahim Community College Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Statement of Cash Flows 7
Notes to the Statement of Cash Flows 8
Notes to the Financial Statements 9—12
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 13—14

Ebrahim Community College Reference and Administrative Details For The Year Ended 29 August 2025

Trustees Mr Mohammed Shams Uddin - Chair Mr Mohammad Mushfique Uddin - Trustee Mr Amjadur Rahman - Trustee Charity Number 1108141 Company Number 04740215 Registered Office 399-401 High Street Stratford London England E15 4QZ Independent Examiner Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY

Page 1

Ebrahim Community College Company No. 04740215 Trustees' Report For The Year Ended 29 August 2025

The trustees present their report and the financial statements for the year ended 29 August 2025.

Objectives and Activities

Aims and Objectives

Ebrahim Community College (EC) is a charitable company limited by guarantee and is a leading provider of Arabic language and Traditional Islamic Sciences as well as providing a wide range of valuable community services.

EC aims and objectives are: -

1) To advance education, including education in the Islamic religion and such other courses for the benefit of the community as the trustees shall think fit.

2) To promote such other charitable purposes as may from time to time be determined.

Public Benefit

The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Achievements and Performance

Main Achievements

Achievements and performance

EC has achieved its aims and objectives and targets set for this year. Projects which have been running are; Arabic Intensive and Alimiyah Programmes - there were over one hundred and twenty students on the specialised programmes. Flexible Learning-There were over twelve hundred students studying the part time short and flexible learning courses.

New Campus

The college moved to its new dedicated campus in Stratford in January 2025. This campus is in the heart of Stratford and will make it easier for on campus students from all over London to attend classes due to Stratford’s transport connectivity.

Financial Review

Financial Position

Funds in Surplus

The charity received income of £501,591 (2024: £417,993) during the year. After outgoing expenses of £479,451(2024: £405,636), the charity was left with a surplus of £22,140 (2024: £12,357) for the year.

Risk Management

The trustees have a risk management strategy which comprises:

The Trustees constantly review risks relevant to the charity. Any risks identified are reported to the Trustees and decisions made on how to minimise risk. This year the charity has reviewed the main risk to its viability and operations due to the Covid 19 Pandemic.

The main risks considered this year are;

Qard Hasana (Interest Free) Loans

The outstanding loan book and debts of Ebrahim College are the main concern for the College as a going concern and its long-term viability. The trustees have been working on a long-term strategy and have plans and strategy in place to repay all outstanding Qard Hasana Loans (currently around £1.03 million) over the next eight years. The trustees are working with these creditors and have set up repayment plans with creditors who have requested urgent repayment of their loans. More repayment plans will be set up with other creditors.

The trustees no longer use any qard hsan loans for operational costs as the college has been able to meet its operation costs through the activity related income and some fundraising. A new dedicated fundraising initiative will be launched to assist with the repayment of loans. The annual loan repayment target amount has been set at £100,000 for the coming year. Over the next 3 years a total of £300,000.00 is planned to be repaid subject to the trustees raising the target funds.

...CONTINUED

Page 2

Ebrahim Community College Trustees' Report (continued) For The Year Ended 29 August 2025

Structure, Governance and Management

Governing Document

In April 2003 EC became a company limited by guarantee (number 4740215) governed by its Memorandum and Articles and registered as a charity on 17th February 2005. The overall management of finance is the responsibility of all the Directors/Trustees acting on the recommendations of the College Director and the senior management team. The Trustees and Management Committee meet regularly.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Ebrahim Community College for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Mohammed Shams Uddin Trustee 13/05/2026

Page 3

Ebrahim Community College Independent Examiner's Report to the Trustees of Ebrahim Community College For The Year Ended 29 August 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

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 Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts 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.

Askir Ali Charterted Certified Accountants Quilfords Limited 13/05/2026 113 Romford Road London E15 4LY

Page 4

Ebrahim Community College Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 29 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Other trading activities
4
Other
5
EXPENDITURE ON:
Charitable activities:
6
Support Costs
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13
2025
Unrestricted
funds
£
170,789
326,646
4,156
2024

Unrestricted
funds
£

126,147

291,811

35
501,591
417,993
(479,451 ) (405,636 )
22,140
12,357
22,140
(1,169,484 )

12,357
(1,181,841 )
(1,147,344 ) (1,169,484 )

The notes on pages 8 to 12 form part of these financial statements.

Page 5

Ebrahim Community College Balance Sheet As At 29 August 2025

Notes
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: Amounts Falling Due After More Than
One Year
11
NET LIABILITIES
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
13
Unrestricted
funds
£
64,780

Restricted
funds
£

-
2025
Total funds
£
64,780
2024
Total funds
£

58,999
64,780
(134,177 )

-
-
64,780
(134,177 )

58,999
(102,654 )
(69,397 ) - (69,397 ) (43,655 )
(69,397 ) - (69,397 ) (43,655 )
(1,077,947
)

-
(1,077,947
)

(1,125,829
)
(1,147,344
)

-
(1,147,344
)

(1,169,484
)
(1,147,344 ) (1,169,484 )
(1,147,344 ) (1,169,484 )

For the year ending 29 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of trustees and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr Mohammed Shams Uddin Trustee

The notes on pages 8 to 12 form part of these financial statements.

Page 6

Ebrahim Community College Statement of Cash Flows For The Year Ended 29 August 2025

Notes
Cash flows from operating activities
Net cash generated from operations
1
Net cash generated from operating activities
Cash flows from financing activities
Repayment of other loans
Increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
2
Cash and cash equivalents at end of year
2
2025
£
53,663
53,663
(47,882)
5,781
38,999
44,780
2024
£
21,316
21,316
(43,199)
(21,883 )
60,882
38,999

Page 7

Ebrahim Community College Notes to the Statement of Cash Flows For The Year Ended 29 August 2025

1. Reconciliation of income to cash generated from operations

. Reconciliation of income to cash generated from operations
Net income
Movements in working capital:
Increase in trade and other creditors
Net cash generated from operations
2025
£
22,140
31,523
53,663
2024
£
12,357
8,959
21,316

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

Cash at bank and in hand
Overdraft facilities repayable on demand
Cash and cash equivalents as stated in the Statement of Cash Flows
2025
£
64,780
(20,000 )
44,780
2024
£
58,999
(20,000 )
38,999

3. Analysis of changes in net debt

. Analysis of changes in net debt
Cash at bank and in hand
Overdraft facilities repayable on demand
Cash and cash equivalents
Debts falling due after more than one year
As at 30
August 2024
£
58,999
(20,000)
Cash flows
£

5,781
-
As at 29
August 2025
£

64,780
(20,000)
38,999
(1,125,829)

5,781
47,882

44,780

(1,077,947)
(1,086,830) 53,663
(1,033,167)

Page 8

Ebrahim Community College Notes to the Financial Statements For The Year Ended 29 August 2025

1. General Information

Ebrahim Community College is a company limited by guarantee, incorporated in England & Wales, registered number 04740215 and registered charity number 1108141 . The registered office is 399-401 High Street, Stratford, London, England, E15 4QZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.The financial statements have been prepared under the historical cost convention.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

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

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.3. Incoming Resources

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 the amount can be measured reliably.

2.4. Resources Expended

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.

2.5. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

3. Income from Donations and Legacies

Donations and gifts
Gift aid
2025
Unrestricted
funds
£
138,664
32,125
2024
Unrestricted
funds
£

104,770

21,377
170,789
126,147

Page 9

Ebrahim Community College Notes to the Financial Statements (continued) For The Year Ended 29 August 2025

4. Income from Other Trading Activities

Income from other trading activities
5. Other Income
Other income
6. Analysis of Expenditure
Support Costs
Support Costs
7. Support Costs
Employee costs
Premises expenses
General administration
2025
Unrestricted funds
£
326,646
2024
Unrestricted funds
£

291,811
2024
Unrestricted funds
£

291,811
2025
Unrestricted funds
£
4,156
2024
Unrestricted funds
£

35
2025
Support
costs
(see note7)
£
479,451
2024
Support
costs
(see note7)
£
405,636
2025
Support
Costs
£
343,062
76,200
60,189
479,451

Page 10

Ebrahim Community College Notes to the Financial Statements (continued) For The Year Ended 29 August 2025

Employee costs
Premises expenses
General administration
2024
Support
Costs
£
302,879
58,615
44,142
405,636

8. Staff Costs

Staff costs were as follows:

. Staff Costs
taff costs were as follows:
2025 2024
£ £
Wages and salaries 341,519 302,816

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 5 (2024: 5)

10. Creditors: Amounts Falling Due Within One Year

10. Creditors: Amounts Falling Due Within One Year
Trade creditors
Bank loans and overdrafts
Other creditors
11. Creditors: Amounts Falling Due After More Than One Year
Bank loans
Other loans
12. Loans
An analysis of the maturity of loans is given below:
Amounts falling due between one and five years:
Bank loans
Other loans
2025
£
50,000
20,000
64,177






2024
£
50,000
20,000
32,654
134,177 102,654
2025
£
44,742
1,033,205
2024
£
44,742
1,081,087
1,077,947 1,125,829
2025
£
44,742
1,033,205
1,077,947
2024
£
44,742
1,081,087
1,125,829

Page 11

Ebrahim Community College Notes to the Financial Statements (continued) For The Year Ended 29 August 2025

13. Movement in Funds

3. Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 30
August 2024
£
(1,169,484 )
Income
£
501,591
Expenditure
£

(479,451 )
As at 29
August 2025
£
(1,147,344 )
(1,169,484 ) 501,591
(479,451 )
(1,147,344 )
As at 30
August 2023
£
(1,181,841 )
Income
£
417,993
Expenditure
£

(405,636 )
As at 29
August 2024
£
(1,169,484 )
(1,181,841 ) 417,993
(405,636 )
(1,169,484 )

14. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 12

Ebrahim Community College Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 29 August 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations
Gift aid
Other trading activities
Fees
Other
Other income
EXPENDITURE ON:
Charitable Activities:
Support Costs
Wages and salaries
Travel and subsistence expenses
Rent
Rates
Light and heat
Repairs and maintenance
Cleaning
Insurance
Printing, postage and stationery
Terminal Charges
Equipment Write Off
Advertising costs
Training expenses
Event expenses
Telecommunications and data costs
Fines and penalitities
Office Supplies
Website costs
Accountancy fees
Consultancy fees
Subscriptions
2025
Total funds
£
138,664
32,125
2024
Total funds
£

104,770

21,377

126,147

291,811

291,811

35

35

417,993
(302,816)
(63)
(47,730)
(6,253)
(3,749)
(824)
(59)
(561)
(1,580)
(6,119)
(1,661)
(1,895)
(360)
(1,884)
(2,397)
(400)
(339)
(179)
(2,000)
(18,870)
(3,604)
...CONTINUED
170,789
326,646
326,646
4,156
4,156
501,591
(341,519)
(1,543)
(45,602)
(1,787)
(6,568)
(21,701)
(542)
(801)
(4,843)
(3,673)
(1,509)
(2,348)
(121)
(1,470)
(498)
(195)
(2,779)
-
(2,000)
(25,549)
(6,431)

Page 13

Ebrahim Community College Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 29 August 2025

Bank charges
Entertaining
Sundry expenses
NET INCOME
(114)
(3,487)
(4,371)
(35)
(2,258)
-
(479,451) (405,636)
(479,451) (405,636)
22,140 12,357

Page 14