**Registered charity number: 1115583**
## Noon Academy
Report and accounts
31 December 2024
IAS Associates Ltd Unit 8 Cunningham Court Lions Drive 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 2024**
## **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 Mr Nizam Patel
Mr Ibrahim Master
## **Appointed independent examiner**
## **Accountants**
IAS Associates Ltd Unit 8 Cunningham Court Lions Drive Blackburn Lancashire BB1 2QX
1
## **Noon Academy Registered charity number: 1115583**
## **Trustees' report for the year ended 31 December 2024**
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 200 students of varying ages studying 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 16 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 23 students graduated as fully qualified Aalimahs and 10 students successfully completed the memorisation of the Holy Quran.
## **Reserves Policy**
The Trustees declare that they have approved the Trustees' Report above
Ibrahim Isa
16/7/25
2
**Noon Academy**
## **Independent Examiner's Report to the Trustees of Noon Academy On the accounts for the year ended 31 December 2024 Set out on pages 5 to 7**
I report on the financial statements of the charity for the year ended 31 December 2024 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.
3
## **Noon Academy**
## **Independent Examiner's Report to the Trustees of Noon Academy On the accounts for the year ended 31 December 2024 Set out on pages 5 to 7**
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;
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;
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;
IAS Associates Ltd Accountants and Business Advisors
Unit 8 Cunningham Court Lions Drive Blackburn Lancashire BB1 2QX Dated: 16 July 2025
4
## **Noon Academy Statement of financial activities for the year ended 31 December 2024**
|**2024**
**£**
**Incoming resources**
Donations and tuition fees
131,614
Grants
-
131,614
**Resources expended**
**Direct charitable activities expenditure**
Wages and National Insurance
104,015
School books and exam prizes
3,354
Telephone and fax
490
Stationery and printing
659
Light and heat
5,075
Rates and Water Charges
3,129
Repairs and maintenance
56
Bank charges
132
Depreciation
5,287
122,197
**Governance costs**
Accountancy fees
612
Legal and professional
-
612
**Net incoming resources for the year**
8,805
**There were no other realised or unrealised gains or losses.**
**Funds**
Accumulated fund brought forward
424,708
Net incoming resources for the year
8,805
Accumulated fund carried forward
433,513|**2023**
**£**
122,242
3,500
125,742
89,534
1,077
476
914
8,257
1,771
54
-
6,111
108,194
547
120
667
16,881
407,883
16,825
424,708|
|---|---|
5
|**Noon Academy**
**Balance Sheet**
**as at 31 December 2024**
**Notes**
**Fixed assets**
Tangible fixed assets
3
**Current assets**
Debtors and prepayments
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**
**2024**
**2023**
**£**
**£**
462,113
467,400
-
-
29,770
39,341
29,770
39,341
360
2,033
29,410
37,308
(60,000)
(80,000)
431,523
424,708
462,113
467,400
(30,590)
(42,692)
431,523
424,708|**Registered charity number: 1115583**|**Registered charity number: 1115583**|**Registered charity number: 1115583**|**Registered charity number: 1115583**|
|---|---|---|---|---|---|
||||
**2024**
**£**
462,113
29,410
(60,000)
431,523
462,113
(30,590)
431,523|
-
39,341
39,341
2,033|
**2023**
**£**
467,400
37,308
(80,000)
424,708
467,400
(42,692)
424,708|
Approved by the Board of Trustees on 16 July 2025 and signed on its behalf by
Mr Ibrahim Issa Trustee
6
**Noon Academy Notes to the Accounts for the year ended 31 December 2024**
## **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.
## _**Land & Buildings, Fixtures & Fittings**_
|At 1 January 2024
Additions
At 31 December 2024
**Depreciation**
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|**Land and**
**Buildings**
**£**
442,954
-
442,954
-
-
442,954
442,954|**Fixtures &**
**Fittings**
**£**
197,546
-
197,546
5,287
173,100
19,159
24,446|**Total**
**£**
640,500
640,500
5,287
173,100
462,113
467,400|
|---|---|---|---|
7