**Registered charity number: 1115583**
## Noon Academy
## Report and accounts
31 December 2020
AMS Accountants SBU Ltd Tadis House 455 Whalley New Road Blackburn
## **Noon Academy Contents**
|Charity Information|1|
|---|---|
|Trustees' report|2|
|Independent examiner's report|3-4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7|
## **Noon Academy Charity Information for the year ended 31 December 2020**
## **Address**
Bank House 44 Wellington St Blackburn Lancashire BB1 8AF
## **Registered charity number: 1115583 Regulated by declaration of trust dated 18 April 2006 Trustees appointed by the existing members of the Trust Board by simple majority**
## **Trustees**
Mr Ibrahim Master Mr Mohsin Ali Mr Ibrahim Issa Mr Suleman Alli
Mr Salim Vali
## **Secretary**
Mr Ibrahim Master
## **Appointed independent examiner**
## **Accountants**
AMS Accountants SBU Ltd Tadis House 455 Whalley New Road Blackburn Lancashire BB1 9SP
1
## **Noon Academy Registered charity number: 1115583**
## **Trustees' report for the year ended 31 December 2020**
To promote and advance the Islamic and secular education of Muslim women.
## **Activities and objects**
The Charity's main object is to promote and advance the education (both secular and religious) of Muslim women. For this purpose education courses at advanced level known as Aalimah classes run in the evening between 4:30 p.m to 7:30 p.m. There are over 180 students of varying ages over the age of 16 doing this course.
## **Review of main achievements of the charity during the year**
The Trustees are pleased to inform that the Aalimah courses (including Arabic and Urdu language skills) has now been running for more than 5 years and the courses have proved to be very popular with the local community. Prominent Muslim scholars have visited our Institute as well. During the year 22 students graduated as fully qualified Aalimahs and 9 students successfully completed the memorisation of the Holy Quran.
## **Reserves Policy**
At present there are interest free loans of £216079, which the Trustees expect the majority of the interest free loans will not be repayable within the next 12 months and efforts are being made to repay this.
The Trustees declare that they have approved the Trustees' Report above
Ibrahim Isa
16 June 2021
2
**Noon Academy**
**Independent Examiner's Report to the Trustees of Noon Academy On the accounts for the year ended 31 December 2020 Set out on pages 5 to 7**
I report on the financial statements of the charity for the year ended 31 December 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out.
## **Respective responsibilities of the Trustees and the Independent Examiner**
The charity's Trustees are responsible for the preparation of the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice , applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing documents of the charity for the conducting of an audit. As a consequence, theTrustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under Section 145 of the Act;
b) follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Act and; c) state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I conducted my examination in accordance with the General Directions issued by the Charity Commission for England & Wales, under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, asTrustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by theTrustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
This is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;
3
## **Noon Academy**
## **Independent Examiner's Report to the Trustees of Noon Academy On the accounts for the year ended 31 December 2020**
## **Set out on pages 5 to 7**
and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements :-
to keep accounting records in accordance with section 130 of the Charities Act 2011;
## **Noon Academy**
## **Independent Examiner's Report to the Trustees of Noon Academy On the accounts for the year ended 31 December 2020**
## **Set out on pages 5 to 7**
to prepare financial statements which accord with the accounting records and comply with the accounting requirements of The Charities Act 2011 and;
have been prepared in accordance with the methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2016)
have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;
AMS Accountants SBU Ltd Accountants and Business Advisors
455 Whalley New Road Blackburn Lancashire BB 19SP
Dated: 16 June 2021
4
## **Noon Academy Statement of financial activities for the year ended 31 December 2020**
|**2020**
**£**
**Incoming resources**
Donations and tuition fees
94,526
Grants
22,929
117,455
**Resources expended**
**Direct charitable activities expenditure**
Wages and National Insurance
86,985
School books and exam prizes
1,361
Stationery and printing
152
Light and heat
2,528
Rates and Water Charges
5,514
Insurance
797
Sundry
1,299
Repairs and renewals
-
Bank charges
-
Depreciation
12,336
110,972
**Governance costs**
Accountancy fees
360
Legal and professional
160
520
**Net incoming resources for the year**
5,963
**There were no other realised or unrealised gains or losses.**
**Funds**
Accumulated fund brought forward
278,755
Net incoming resources for the year
5,963
Accumulated fund carried forward
284,718|**2019**
**£**
70,048
70,048
26,364
1,027
634
5,189
4,901
1,054
1,184
-
-
37,509
77,862
360
545
905
(8,719)
287,474
(8,719)
278,755|
|---|---|
5
|**Noon Academy**
**Balance Sheet**
**as at 31 December 2020**
**Notes**
**Fixed assets**
Tangible fixed assets
3
**Current assets**
Cash at bank and in hand
**Current liabilities**
Sundry creditors
**Net current assets**
Loans due after more than one year
**Net assets**
**Funds**
Unrestricted funds
General fund deficiency|**Registered charity number: 1115583**
**2020**
**2019**
**£**
**£**
492,300
504,636
1,152
42,692
2,038
1,410
(886)
41,282
(216,079)
(266,079)
275,335
279,839
-
492,300
504,636
(216,965)
(224,797)
275,335
279,839|**Registered charity number: 1115583**|**Registered charity number: 1115583**|**Registered charity number: 1115583**|**Registered charity number: 1115583**|
|---|---|---|---|---|---|
||||
**2020**
**£**
492,300
(886)
(216,079)
275,335
-
492,300
(216,965)
275,335|
42,692
1,410|
**2019**
**£**
504,636
41,282
(266,079)
279,839
504,636
(224,797)
279,839|
Approved by the Board of Trustees on 16 June 2021 and signed on its behalf by
Mr Ibrahim Issa Trustee
6
**Noon Academy Notes to the Accounts for the year ended 31 December 2020**
## **1 Basis of preparation**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, withstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **2 Accounting policies**
## _**Income**_
Donations are included in full in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included.
## _**Expenditure**_
Expenditure is included in the accounts on an accruals basis.
## _**Unrestricted funds**_
Unrestricted funds are donations and other incoming resources available or generated for the charity without further specified purpose and are available as general funds.
## _**Restricted funds**_
Restricted funds are amounts invested in fixed assets that cannot be applies unless the payment in question is regarded as capital expenditure.
- **1** _**Land & Buildings, Fixtures & Fittings**_
|At 1 January 2020
Additions
At 31 December 2020
**Depreciation**
Charge for the year
At 31 December 2020
**Net book value**
At 31 December 2020
At 31 December 2019|**Land and**
**Buildings**
**£**
442,954
-
442,954
-
-
442,954
442,954|**Fixtures &**
**Fittings**
**£**
197,546
-
197,546
12,336
135,864
49,346
99,191|**Total**
**£**
640,500
640,500
12,336
135,864
492,300
99,191|
|---|---|---|---|
7
_Formula driven text is placed here and then referred to by cells in the main body of the accounts_
for the year ended 31 December 2020 for the year ended 31 December 2020
for the period from 1 January 2020 to 31 December 2020
for the year ended 31 December 2020 for the year ended 31 December 2020
You have approved the accounts for the year ended 31 December 2020 which comprise
the Profit and Loss Account, the Balance Sheet and the related notes
. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.
In accordance with the engagement letter dated 0 January 1900, we have prepared for your approval the accounts of Hidayatul Banat for the year ended 31 December 2020 which comprise of
from the entity's accounting records and from information and explanations you have given to us.
and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation.
I approve the accounts which comprise of
. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing AMS Accountants SBU Ltd with all information and explanations necessary for their compilation.
Our work has been undertaken solely to prepare for your approval the accounts of Noon Academy and state those matters that we have agreed to state to you in this report
in accordance with the guidance of ICAEW as detailed at icaew.com/compilation.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than for our work or for this report.
**Noon Academy Workings At 31 December 2020**
_The workings below form the basis for the Fixed asset note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the NotesBS sheet._
|**Land and**
At 1 January 2020
**Buildings**
**£**
**Cost**
At 1 January 2020
442,954
Additions
-
Disposals
-
At 31 December 2020
442,954
**Depreciation**
At 1 January 2020
-
Charge for the year
-
On disposals
-
At 31 December 2020
-
**Net book value**
At 31 December 2020
442,954
At 31 December 2019
442,954
**Land and**
**Buildings**
**£**
**Cost**
B/fwd
442,954
Additions
-
Disposals
-
C/fwd
442,954
**Depreciation**
B/fwd
-
Charge for the year
-
On disposals
-
C/fwd
-
Net book value c/fwd
442,954
**Loans and overdrawn bank accounts for tax return**
Less than one year
More than one year|**Fixtures &**
**Fittings**
**£**
197,546
-
-
197,546
135,864
12,336
-
148,200
61,682
**Fixtures &**
**Fittings**
**£**
197,546
-
-
197,546
135,864
12,336
-
148,200
49,346|**Spare**
**£**
-
-
-
-
-
-
-
-
-
-
**Spare**
**£**
-
-
-
-
-
-
-
-
-|**Total**
**£**
640,500
-
-
640,500
135,864
12,336
-
148,200
442,954
504,636
**Total**
**£**
640,500
-
-
665,172
135,864
12,336
148,200
492,300
-
216,079
216,079|
|---|---|---|---|