2025-08-31-accounts

Accounts BURY PARK EDUCATIONAL INSTITUTE Reports and Accounts For the Year Ended 31 August 2025 Charity number 1118199

BURY PARK EDUCATIONAL INSTITUTE Contents Page Reference and Administrative Delails Trustees, Report & Statement of resFX)nsibilibes 2to4 Independent Examiner Report 5t07 Statement of Financial Activities Balance Sheet Notes to the Annual Accounts 10t012

BURY PARK EDUCATIONAL INSTITUTE Reference and Administrative Details Trustees Mr Ahmeduz Quazi Muth" Mohammed Abdul Hannan Mf Jainul 151am Choudhury Mr Muhammad Aazul Haque Mr Mohammed Sanaul Gazi Mr Abul Hussain Trustee TnJslee Tnjstee Trustee Tnjslee Trustee De￿aSed August 2025 Principal Offlee 82-86 Dunstable Road Luton Bedfordshire LU1 IEH Charity Règlstratlon Number 1118199 Bankers Lloyds Bank 60 George Street Luton Beds LUI 2BB Indgpgndant Examln&r Niaz Chowdhury Accountants & A$S￿lateS Limited 25 Cheney Road Luton LU4 9ET

BURY PARK EDUCATIONAL INSTITUTE The report of the trustees for the year ended 31 August 202S The trustees present their annual report and a(xounts for the year ended 31 August 2025. Objectives and A¢tivitles Charitable Objèctives. The Charitable trust is govemed by the Twsl Deed execArted on November 2006. Aim$ of CharEty The objectives of the Trust set by the Trust Deed is to advance the academic as well as Islamic education and providing facilitiès to leam and practice Islam according lo the Holy Quran and Anauiin 3nO wthin the bounds of Ahle-sunna Wal Jamaal. The primary aim of the Charity is lo provide an Islamic based education for the children. Objèctivès for th• yaar. During this year the charity sought lo.. -Further improve awarene55 of il's existence. farAlities and services offere(l. -continue to increase the number of students. -To continually enhance the facilities provided. -TD recruit the best qualty teachers within the budgetary constraints and lo ensure all teachers are kept up to dale in in their respective fields. -To develop and enhance the edu¢ational curriculum. Public benefit statsment The Trustees confirm that they have complied wth the reqU1￿ments of section 17 of the Charib'es Act 2011 to have due regard to the public benefit published by th¢ Charity Commission for england & Wales. Achl8vem&nts and Perfomiance -The Charity Continued to improve fa¢ilities available to students. Raised standards, facilitating improved GCSE ￿suItS. Financlal Rèview During the year the charity's income was £963.96412024: £921,491) and after expenditure of £1,052,303 12024: £1,024.4741 the carry forward reserves stood at 41,737,849 12024: 41,649.510). Reservés policy The Trustees have resolved lo establish over the nexi few years reserves to provide for future activf(ies, and lo provide funding for the exMed expenditure for six months ahead. Current reserves are adequate based on our kno￿edge and expenence. Principal funding Source The principal income was generated through the provision of e<lu¢ats"on in accordance wth the objectives of the charity. The prinupal expenditure related to the Gosl of providing education. Plans for futurn ￿￿1X1$ The Charity ￿11 also continue lo look at options to diversfy in delivering Ihe aims and obiectwes of the Trust.

BURY PARK EDUCATIONAL INSTITUTE The report of the trustees for the year ended 31 August 2025 Structure. Govemance and Management Nature ofthg Governlng Documents The Charity is an unincorporated association governed by a trust deed. Eligibility for membership of the charity, and membership of the board of trustees is govemed by the trust deed. There are no restrictions in the governing document on the operation of the charity or on ils investment powers, other than Iho$e imposed by general Charty law. Recruitment and appointment of new tw$t8eS New Trustees are appointed by invitation based upon the specific reqU1￿MentS and the skill set needed by the charity to help advan¢e the charitable obje¢tive$. Induction and tralnlng of trustee5. We have at the moment no poliw or procedure for the training of trustees, other than the "do's and don'ls" publicabon provided by the ¢harity- Organlsatlonal Structure and managemenL Trustee5 meet regularly on a monthly basis to discu35 and plan obiecbves and implemenlalion thereof. Matters of general concem are raised wth all members. Day lo day management and responsibility for implementing policies is carried out by Head Teacher. There are 8 full time and 5 part time employees plus a number of volunteers and employment trainees. Related parties Other than the Trustees and those persons connected wrth them there are no individua15 who a￿ related parties. Details of transactions wlh ￿lated parties are shown in the notes lo the accounts. This includes remuneration and expenses paid lo Trustees. Risk Managemant The trustees acknowledge their responsibilities for establishing a risk management system and salisfield that appropriate systems and procedures are under development and continue to keep the strategic, business and operational risk under review wth view lo introducing, where necessary. additsonal procedures to mitigate these risks.

BURY PARK EDUCATIONAL INSTITUTE The report of the twstees for the year ended 31 August 2025 Statement of Tnists•s' R•sponsibilitlgs The TrusteÈs are resonsible for preparing the trustees, report and the financial statements for each financial year which give a true and fair view of the stsle of affairs of the charity as al the end of the financial year and of the surplus or deficit of the charty. In prepanng those financial slalements the Board is required to =_ select suitable accounting policies and then apply them consistentjy. observe the methods and principles in the Chariiies SORP rnake judgements and estimates that are reasonable and prudent- and prepare the finanaal statements on the going concem basis unless tt is inappropriate to presume that the charty will continue in business. state whether applicable accounting standards and slalements of ¢ommended practice have been followed, subiect to any material departures disclosed and explained in the financtal statements. The Trustees are also responsible for maintaining adequate accounts.ng records which disclose wlh reasonable accuracy at any lime the finan¢ial pts511ion ol the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. Thèy are also responsible for safeguarding the assets of the charity and hence for taking ressonable slepg for the prevention and detection of fraud and othei irregularities. This report was approved by th8 board of trust8os on 2910612026 Mr Ahmeduz Quai Trustee

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts So Section A Independent Examinerfs Report Report to the Bury Park Educational Institute tru5teeslmembers of On accounts for the year .: 31 August 2025 ended Charlty no 1118199 Set out on pag¢$ 1 5- 7 I report to the trustees on my examination of the accounts of the above charity I the Trust") for the year ended 31108 12025. Responsibilities and As the charty trustees of the Trust, you are responsible for the preparation basls of report of the accounts in accordance with the requiremonts of the Charities Act 2011 (Ihe Acr). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011Act and in carying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515)(bl of the Acl. I have completed my exarnination. I confimi that matertal matters have come to my attention (other than Ihat disclosed below ') in connection with the examination which gives me cause to believe that in, any material respect: Independent examlneVs statement accounting records were not kept in accordance with section 130 of the Act the accounts do not accord with the accounting records Signed: Datè: 3010612026 Name: Niaz Chowdhury Relgvant professional qualification{sl or body (If any): MAAT FCCA Address: 25 Cheney Road Luton LU4 9ET IER October 2018

Section B Disclosure Give hera brief details of any items that the examlnerwishes to disclose, 1. The list of Trustees disck)sed in the 2023-24 financial slatements does not match with the list of Trustees disclosed in the 2024-25 financial statements and the information published on the Charity Commission website regarding the composition of the Board of Tnjslees during the year. 2. The related paty transactions conducted with the Trustees or parties affiliated wtth Trustees are not disclosed in the financi81 statements including salary payment and subcontractors, payments. 3. The matters of conflicts of interest in regards to the Trustees are not disclosed including appointment of family members. Financial Statement preparation, Independent Examinations, Accounting and Paid Works. 4. Large cash paymenls have been made without adequate supporting documentation such as invoices and supporting records. This includes cash payments to seif-employed staffs amounting to £149.016. 5. Payments have been made lo individuals classed as self-employed staff.. however, there are no lormal agreements in place wth these individuals, and some appear to work on a regular basis under arrangements that may be more consistent with employment. Accordingly. the classification and related lax treatment may not be in line with HM Revenue & Customs guidelines on employment status. 6. Additions tolalling £1,437,248 to the Qard Al Hasana balance since 2020. including additions of £77.045 ￿corded in 2025, are not supported by adequate documentsry evidence. such as receipts. payment records and other relevant supporting documentation. 7. Qard Al Hasana balances originating from 2009 remain oulstanding and long- standing, and their accuracy. completeness. and existen￿ have not been evidenced through review or supporting documentation. 8. Consultancy fees of £19.800 paid lo a company relate to a relaled party and have not been disclosed in the financial statements, including the nalijre of its association with a Trustee. The invoiced amount for consultancy fees is £26,400.00 for 2024125. 9. Consultancy fees paid appear to be more appropriately classed as salary and related employmenl costs based on the nature of thè a￿angeMents. 10. Supplier accounts have not been reconciled to SUPPOrting statements 8nd records, resulting in unreconciled balances, including those relating to Herts County Council.In various instances. payments have been made where supporting invol￿$ were unavailable. 11. A number of payments appear to be potential duplicate payments.. however, due to Ihe absence of adequate supporting d[￿UmanIat1On, it was not possible lo vertfy their nature and validity. IER October 2018

1. Significant legal expenses have been incurred, and a number of payments made to solicitors appear to be tK)tenlial duplicate payments. However, due to the absen￿ of adequate supporting documentation. we were unable to verify the nature. appropriateness and validity of these expenses and payments, and any contingent liabilty for the organisation.
2. Inconsistencies were identified between bank account dsseriptions and corresponding balances for accounts 6584 and 7189.
3. Cash fee collections amounting £97.300 could not be traced to individual contributors due to the absence of supporting records.
4. We identified possible misclassification of wages and salary expenses under the Suppliers {namely'. Nesl) account. which could not be verified due to absence of adequate supporting documentation.
5. We were unable to vertfy income from other sources, rental income. and voluntary income due to the absence of adequate supporting documentation. incr￿dIng evidence of the underlying income-generaling activities and invoices leaseltenancy agreement or other records generated by BPEI.
6. We were unable to verify some of the slaff cosls due to the absence of monthly salary sheets, employèe personnel files, and olher relevant supporting documentation.
7. We were unable to vertfy the accuracy and completeness of fee income due to the absence of a comprehensive student list and supportln9 r*eords evidencing the basis of fee collections and the accounting treatment adopted, ! including whelher fees collected in advance have been appropriately recognised.
8. During our review, we noted that BPEI Boys School and BPEI Girls School do not follow consistent procedures for bookkeeping and financial record- keeping. The absen￿ of documented and slandardised policies and procedures weakens the internal conlrol environment and increases the risk of inconsistent practI￿S, errors, omissions, and unauthorised transactions.
9. During our review. we noted that Ihe c05t of Land and Buildings recorded in the balance sheet is £1.287.665. whereas the completion statement of the property indicates a cost of £846.863. resulting in an unexplained difference of £440,802. Management informed us that the property had been revalued., however, the year of revaluation. the corresponding a¢counting entries, and supporting documentation. including the revaluation certificate, were not provided, and the reconciliation of the carrying amount could not be identified from the financial statements. IER October 2018

BURY PARK EDUCATIONAL INSTITUTE Statement of Finantial Activltles Forth9 Y￿r Ended 31 August 2025 Last Year Total Fund5 2024 Unrestricted Notes fvnts Total Funds 2025 In¢om• and Endownm6nts from Donations and legacie5 18.629 5S.604 Other Irwne 945.335 945.335 865,887 Total incoming resour¢es 963,964 963.964 921,491 RESOURCES EXPENDED Cost of charii•blo a¢UvRIès 1.048.403 1.048,403 1.019.794 Governance ¢08t8 Total ￿$OurCeS expended 1.052.303 1,052.303 1,024.474 Net movement in funds Total funds brought forward Total funds carried forward IBB.3391 188,3391 1102,9831 11.649,5101 11,649,510) 11.$46,52n 1.737.849 1,737,849 1.649,510 The net movemeni In fvnds referred to ab)ve is net incoming resowces as defined In the Staiemeni of Remmffj￿ded Prathce for Accounting and ReportirvJ 15sued by the Chaity cornmiss￿￿ ts ErotsrKI & wa￿ and i8 10 total funds as sh(AW in the Balance Sheet on pa9e 7 as requirett by said sta￿rrent. All activities derlve from continuing operations The notes on page$ 8 10 10 fonn an Integral port of these accouNs

BURY PARK EDUCATIONAL INSTITUTE BALANCE SHEET As at 31 August 202$ 2025 2024 Notes The assets and Ilabllilies of the chartty: Fixed Assets Tangible assets Total flxed assets 991,349 991.349 1017 051 1 017 051 Current A¥8ets Debtors 5,622 78,817 84,439 Cash al bank and in hand 46,490 46,490 Credltors= amounts falliny dut within one year 332 796 286 080 Net Current Assets Totsl assets les$ current liabillllès 248 357 742,992 239 $90 777,461 Creditors: amounts falling duè after more than one year 12.480,8411 12,426,971) Total Net Assets 11,737,849) 11,649,510) Th• funds of the charfty: Unre$tricted incomè funds 10 11.737,8491 11.649.510) Totsl charity funds 11.737,8491 11,649.5101 Approvad by the board of trustees on 29 Jun¢ 2026 Mr Ahmeduz Quazi Trustèe Th• note8 on pages 8 to 10 forn) an Integral part ofth•s• accounts.

BURY PARK EDUCATIONAL INSnTLrrE Notès to the Attounts For the Year Endod 31 August 202S 1 Aceountin9 policies Statsm8nt of compliance These aCC￿nIS have been yepvJ in lL￿Lydar￿e %Mlh N4cwibW vJ RewD"r¥J ty Chafibes". siaiemenl of R#onmended Prac1￿£ apjubk to thanbe5 weparing accounts rhe Finantyal ￿e￿Ing StsThJ3￿ ap￿Ica￿e In UK Repu￿￿ d Irela￿1 IFRS 102) leffec￿ve 1 January 2015> IChaTiknes SORP IFRS 1021). the Financw Rep>￿n9 Star¥d ¥Wr)te In the UK and ReputrAic of Ir4and IFRS 1021 and theCh8rii$NLt 2011. Bagls of preparation Thg Chanly rneeis lh8 defin￿(￿ fl putrAic bw2fi1 W urwjer FRS 1￿1. Ass$ 8￿j are initially lett￿￿1$ed ai hslorirAI w5t or L￿￿9$$ flW¥ise 5t M the rdevant 3ccour&ing wlrcy Dote5. Èxornptlon fr[￿ preparing a cash flow Sts1￿•Tht The Charity Opted to earty a&Jpt Bl￿￿brt 1 pJt4isW ￿ 2 FeL¥U￿y 2016 aTrJ thwetre irrJL￿l flow theRq Goln9 con¢•m Thtr Iruslee5 consider Ihai there ate rK matsrial th￿￿rt￿nbe5 atlxl ￿ Charrtls 3trAfjty to (tnts￿ as a g￿n9 Income and endowmen VoluDiary incom8 Includin9 donabons. gift$, lega(ie5 grant$ lh crye LY of general nsiure Is reco9ni$eo Cbarty has eniweTnenl lo the Ir￿￿￿. it 1$ ￿￿etttat the Ir￿￿ wll be received and the amouni ¢n LlneasL￿ $uffieni rek&4ty. Donations and l¢g•¢i05 DoDalions and leg&ies are recognised on a r8vable b￿$ ￿ rwrt is wobatrAg and a[n￿nI call be ieliably me85ured. Voluntoor help v￿u8 of any voluni8ry hdp Ind￿ 15 de5criW In the trustees. 8rnnu81 r8p(Ktr. EXPENDITURE AND LIABILITIES Liability RecOgn￿10n Liabilities are recognised wThWè it Is rn(￿ IIAely Inart Ihere 15 a wi or (#n5t[￿￿ye rtth98bCK) commitrLing the Cha￿ty lo pay wi rescwrces and tr ar(w)unt of the a￿[gat￿ can t measured ¥Aih feasoyable ￿rt51Th1¥ Gov•rnan¢e Costs Include costs ol Ihe preparan and ex8minaiw o. ststLrtw ￿nts. the costs or trLL8iee netmg5 and cosi ol any he9￿ advice ie trwtees cffi govwFar¢e 0rrnry5tib4i￿ mattws. Fixed wets an￿dep￿t¥￿trOft Al langl￿e fixed assets arè cakvlalised rf can be wy fty than one year ¥wJ e stated ai CQSI less depreuatson 1￿mS of ￿$¥ than t1(￿0 are Th)t CaprtaI￿￿ Depreciation has been r￿0￿￿e￿ ¥1 t¥tes In ￿der off assets Iks5 esiimal&l ￿$l¢ve1 value) DverTriresiimatgJ useful lryes Land & BuildiNJS 2% stravjhl line PbDI & Mxhin 25% redu¢ty balarKe mO￿r vehI￿eS 25% reduuw baignce A regular allnual itlew of If likglihrthj of asset ImP￿rn￿t is thvJtaken. raxarion The tharity Is exemtrt Grypwab"cffj ta¥on ts tharitat4ethbes $￿tt￿e policy The charily maintains a genwal unf8Strthd fLmd ¥thch rewe5ents fmts whth are exrwd8tle at the dis¢rElI￿ oflhe Wusiees in furtherar￿$ oflhe ObF(ts ofthe cxaiity. fvnds rw iE hdd in cKder fin&￿e both worfling capii¥l and capital inve$imeni. Re5tsKt& ¢an onty kwbc￿lOr ie$iricted purpc6es wlhin the ofthecharty 10

BUR Y PARK EDUCATIONAL INSTITUTE Notes to the Accounts For the Year Ended 31 August 202S 2 In¢omlng rtrsourc83 2025 2024 Voluntary income Gener￿ Donations 18.629 18.629 55.604 55.604 Charitable Activltlès Fees Other 917.517 27.818 945,335 8S3.357 12.530 865.887 3 Re$our¢e$ expended Choritable activities: Education Staft Cost Contractors Otsted & Exarn Fee5 Events & Activities Sporting & PE Materials & Teaching ANJS 2025 2024 744.613 67.978 s8.￿5 6.761 1.572 12.660 891.679 647.401 26.197 61.436 2.435 3.397 740.866 Preml$¢$ Cost Non Dornese & Water Rates Cleaning Liqhl & Heat Repairs & Maitenan¢e 17.603 210 23.￿6 12.183 9.824 1.290 1(K).799 83,981 195.894 Admini5tratlve ¢xports•8 Telephone Bank Charges Equipment Expensed & Hire Health and Safty Costs Insurance Stationery and Printer Supplies Subcriplions. Fee$ & Compliance Depre¢iatK)n 2,022 839 17.870 2,144 1.055 11.196 959 11.880 23.343 1.395 26,545 78.517 1.981 15.004 3.131 25,702 66.549 Support Cost Staff Trainiro & Welfare Advert15ing 175 177 177 175 Others Sundry Expen5e5 Consultancy ftès Other Legal and Professional Motor Expenses Interest 19.8C4) 13,127 2.825 36.098 3.994 4.340 1.048.403 1.019,794 Governance ¢osts: Ac¢ounlanwl Internal ExaM￿er 4.680 4 Staff Costs and Emolurnents 202S 2024 Gross Salaries Employerfs National Insurance Employers Pgn$ion 703.648 39.639 1326 744.613 622.030 23,585 19 647.401 NumtrArg of fulttimètm￿Oyeè¥ orfulllkn• wul¥alÈnlS 2025 2024 ENaao2d ￿ tharitab actNitses Adminlstral Therev￿re r￿ feesorotherrnnunakn p￿1 lo thetru¥8S 51 51

BURY PARK EDUCATIONAL INSTITUTE Notes to the Accounts For th¢ Year Ended 31 August 2025 5 Tanglble fixed assets Freehold Property Plant & Machir Motor & Vèhl¢l•s Total Asset eost valuatlon or r¢valu•d amount Bal Blfvvd Additions Al 31 August 2Q25 1.287.665 127.058 23.350 1.438.073 1.287.665 127.058 23,350 1.438.073 Accumulated depreclauon and Impalnnent provlslons B81 Blhvd 280,711 ChArg¢ for iho ￿•1 23.178 Al 31 August 2025 303.889 119.331 1.932 121.263 20.980 4J2 21.572 421.022 24.70 446.724 Net book value Bal Blfvvd 1.0￿.954 7.727 2.370 1,017.051 At 31 August 2025 983.n6 5.795 1.778 991.349 All assets ar8 used for Charitab￿ purposes. 6 Debtors 2025 2024 Trade detitor5 5.622 5.622 7 ¢￿dItOrs. amoL5nts falling due within one year 2025 2024 Trade creditor5 332.796 332.796 286,080 286.080 8 Creditors-. Amounts falllng duè aftgr one year 202S 2024 Bank Loan Other Loans 9,877 2.470.964 2.480,841 33.052 2.393.919 2.426.971 Qarze Hasna is unSecu￿d and Inte￿$¢ f￿e money kianed to the chanty by rrernbers of the public with no fixed repayrnenl lemis. 9 Analysls of the Net Mo¥em¢nt in Funds 2025 2024 Nel mDvement in funds from Ststement of Financwl AdMt*s 8.339 -102.983 Net movement In lunds avallable for luturg -88.339 -102.983 10 Not A$58ts by fund Unrestricted lun(ts Rttstrfcted nds Total Fvnds 2025 Total Funds 2024 Tangibl8 Flxed Assots Current Assèts Current Liabilities Long TeTm Liab116tle$ 991.349 84,439 -332.796 .2.480.841 -1.737.849 991,349 84.439 -332.796 -2.480.841 -1.737.849 1,017.051 46,490 -286,080 -2,426,971 -1.649.510 11 Relatod Party Transactlo Trustee Mr Q Ahmed provided Quria Hasna Loan of £IOK. Was employed and paid salary. Trustee Mr M A Haque is a partner of accountancy firm that prowded payroll & bookkeeping Service. 12