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2025-05-31-accounts

REGISTERED COMPANY NUMBER: 06240315 (England and Wales) REGISTERED CHARITY NUMBER: 1121772

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2025

for

NOORANI EDUCATION CENTRE

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

NOORANI EDUCATION CENTRE

Contents of the Financial Statements FOR THE YEAR ENDED 31 MAY 2025

Page
Report of the Trustees 1 to 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14

NOORANI EDUCATION CENTRE

Report of the Trustees FOR THE YEAR ENDED 31 MAY 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2025. 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objects are to promote the teaching of the Islamic Faith in accordance with the laws dictated in the Quran and the Sunnah of the Holy Prophet Mohammed (P.B.U.H) and Hanafi Sunni school of thought and beliefs as expounded by Imam-E-Azam Noman Ben Shabit commonly known as Imam Abu Hanifa and to advance the education of the local community in the Fulwood area and also generally within Preston specifically in the history and culture of Islam and to ensure the provision of religious education for adults and children.

The Charity shall promote the teachings in accordance with its Objects and in particular:

> To establish and promote multi-faith dialogue with other religious communities to develop community cohesion within the relevant locality;

> To assist the relevant community with local issues and youth education;

> To ensure community harmony and to counteract all forms of extremism

Volunteers

Many volunteers give up their time to help out the charity, particularly at the weekends and the evenings to help with improving the school/premises/courts in all areas. We are greatly indebted to these volunteers for their commitment and support.

Page 1

NOORANI EDUCATION CENTRE

Report of the Trustees FOR THE YEAR ENDED 31 MAY 2025

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit to those who educate & worship at our education centre.

Religious Activities: Our Educational centre provides a place for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including Prayers: The place of worship within the charities building is open for all daily and Friday prayers. During the week we have over 10 people who regularly attend daily prayers and over 50 who regularly attend Friday prayers.

Festivals: The charity provides facilities in terms of sermons, literature and place of worship on those special occasions.

Civil Marriage and Nikkah: The centre provides Muslim couples with an appropriate location for their both civil marriage and Nikkah (Islamic marriage).

Islamic Awareness: This year as per last year we have continued a series of lectures, open to all, to promote Islamic knowledge and awareness.

Inter-faith Dialogue: The charity aims to become an active member of the Faith Communities Forum for the Local area. We use this platform to promote inter-faith dialogue and social cohesion.

Community activities: Our community hall and rooms provide a valuable educational and recreational to all in our local community. A wide variety of activities are organised and take place from our community centre.

Hall and rooms: Our hall and meeting rooms are available for use by local groups and organisations.

Currently we are undertaking the following activities:

FINANCIAL REVIEW

Principal funding sources

The principal funding sources of the charity are currently by way of donations and membership fees. For the short term the charity has used interest free loans from its members and from people in the locality in which the charity operates. It should be noted that this method of financing was undertaken largely since "interest bearing loans" are against the core principals of the charity and the faith which the charity is promoting.

Reserves policy

The General fund represents funds arising from past operating results. The trustees are satisfied that the balance of the fund will enable the charity to meet its objectives. The trustees have also examined the requirement to maintain reserves for the on going work of the charity and concluded that the most appropriate level is between 9 to 12 months of operational expenditure.

Page 2

NOORANI EDUCATION CENTRE

Report of the Trustees FOR THE YEAR ENDED 31 MAY 2025

FUTURE PLANS

The charity plans continuing the activities outlined above in the forthcoming years. We also plan to look into further projects which will help us to fulfil our aims and objectives.

In the immediate future the charity aims to create further awareness of the educational centre, research more in depth the requirements of the public and provide services to aid a more prosperous and cohesive community.

Due to the demand and awareness provided by the charity it had outgrown its property and space. During 2019 the charity acquired a building as part of their plan to develop the organisation and allow increased capacity of numbers of attendees. The 'Withy Trees Hotel' was acquired and fully developed as a place of worship.

The refurbished building has been renamed as 'Noorani Masjid' and has a capacity of approximately 125-150 worshippers, with suitable car parking facilities. The charity has acquired it through 'interest free loans' from the community and will look to repay in the short to medium term through donations and the selling of the old building.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 8th May 2007 and registered as a charity on 3rd December 2007. The Company was established under a Memorandum of Articles which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees

The directors of the company are also charity Trustees for purposes of charity law and under the company's Articles and as stated in the minutes of the first meeting are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of 12 months after which they must be re-elected at the next Annual General Meeting. At the first Annual General Meeting all the Management Committee members must retire from office unless exceptions are met as stated in the Articles of Association. In subsequent Annual General Meetings at least one third of all Management Committee members must resign as part of the company's rotation scheme. The Management Committee members to retire by rotation shall be those who have been longest in office. The rotation scheme is dependent on the criteria and exceptions as stated in the Articles of Association.

All members of the Management Committee give their time voluntarily and received no benefits from the Charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts. The recruitment of Management Committee members are generally from its members. The charity has kept a rotation scheme in place to promote a more active role for all members and to ensure the needs and objects of the charity are met.

Organisational structure

The charity is managed by the trustees. The details of the current trustees are below:

Ismail Vali Hasan Yunus Patel Abdul Samad Bangliwala - Appointed 27th February 2025 Imran Mehboob Palejwala - Appointed 27th February 2025 Salim Mohammed - Resigned on 31st January 2025

The trustees who make up the Management Committee control the charity. Details of the current Trustees are set out above. These are the individuals responsible for the strategic direction and policy of the charity. The committee is responsible for the day to day running and provision of services.

Induction and training of new trustees

Most Trustees are already familiar with the practical work of the charity. Additionally, new Trustees are provided with an induction in the first management Committee meeting and are coached by the Chair of the management committee over the first few months.

Page 3

NOORANI EDUCATION CENTRE

Report of the Trustees FOR THE YEAR ENDED 31 MAY 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06240315 (England and Wales)

Registered Charity number

1121772

Registered office

3A Lytham Road Fulwood Preston Lancashire PR2 8JE

Trustees

Ismail Vali Hasan Yunus Patel Salim Mohammed (resigned 31/1/25) Abdulsamad Bangliwala (appointed 27/1/25) Imran Mehboob Palejwala (appointed 27/1/25)

Company Secretary

Bankers

Natwest Leyland Branch 2 Golden Hill Lane Leyland Preston Lancashire PR25 3LP

Approved by order of the board of trustees on 19 February 2026 and signed on its behalf by:

Yunus Patel - Trustee

Page 4

NOORANI EDUCATION CENTRE

Statement of Financial Activities FOR THE YEAR ENDED 31 MAY 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other income
Total
EXPENDITURE ON
Charitable activities
3
Management & Administration
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
Unrestricted
fund
£
190,643
971
191,614
90,309
101,305
1,126,165
1,227,470
2024
Total
funds
£
142,318
8,582
150,900
60,596
90,304
1,035,861
1,126,165

The notes form part of these financial statements

Page 5

NOORANI EDUCATION CENTRE

Balance Sheet 31 MAY 2025

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
12
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
2025
Unrestricted
fund
£
1,470,920
39,022
2,717
41,739
(22,825)
18,914
1,489,834
(262,364)
1,227,470
1,227,470
1,227,470
2024
Total
funds
£
1,708,250
36,820
58,952
95,772
(23,105)
72,667
1,780,917
(654,752)
1,126,165
1,126,165
1,126,165

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

Page 6

continued...

NOORANI EDUCATION CENTRE

Balance Sheet - continued 31 MAY 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 19 February 2026 and were signed on its behalf by:

Yunus Patel - Trustee

The notes form part of these financial statements

Page 7

NOORANI EDUCATION CENTRE

Notes to the Financial Statements FOR THE YEAR ENDED 31 MAY 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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.

Income

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.

Expenditure

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2. DONATIONS AND LEGACIES

Donations
Gift aid
2025
£
169,272
21,371
190,643
2024
£
124,600
17,718
142,318

continued...

Page 8

NOORANI EDUCATION CENTRE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MAY 2025

3. CHARITABLE ACTIVITIES COSTS

3. CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 4)
£
Management & Administration 90,309
4. SUPPORT COSTS
Management Finance Totals
£ £ £
Management & Administration 89,710 599 90,309
Support costs, included in the above, are as follows:
Management
2025 2024
Management Total
& Administration activities
£ £
Wages 24,279 22,235
Rates and water 1,895 2,877
Insurance 3,087 -
Light and heat 10,896 10,139
Telephone 776 -
PPS - 75
Sundries 240 120
Legal and Professional 75 575
Repairs and Renewals 18,670 22,804
Accountancy 1,320 720
Depreciation of tangible and heritage assets 306 169
Loss on sale of tangible fixed assets 28,166 -
89,710 59,714
Finance
2025 2024
Management Total
& Administration activities
£ £
Bank charges 599 882

continued...

Page 9

NOORANI EDUCATION CENTRE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MAY 2025

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Depreciation - owned assets 306 170
Deficit on disposal of fixed assets 28,166 -

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

Average Number of Employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other income
Total
EXPENDITURE ON
Charitable activities
Management & Administration
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
-
2024
2
Unrestricted
fund
£
142,318
8,582
150,900
60,596
90,304
1,035,861
1,126,165

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 10

NOORANI EDUCATION CENTRE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MAY 2025

9. TANGIBLE FIXED ASSETS

Improvements
Freehold
to
property
property
£
£
COST
At 1 June 2024
943,248
764,044
Additions
-
215,478
Disposals
(452,502)
-
At 31 May 2025
490,746
979,522
DEPRECIATION
At 1 June 2024
-
-
Charge for year
-
-
At 31 May 2025
-
-
NET BOOK VALUE
At 31 May 2025
490,746
979,522
At 31 May 2024
943,248
764,044
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accrued expenses
Fixtures
and
fittings
£
2,490
-
-
2,490
1,532
306
1,838
652
958
2025
£
39,022
2025
£
21,011
1,214
600
22,825
Totals
£
1,709,782
215,478
(452,502)
1,472,758
1,532
306
1,838
1,470,920
1,708,250
2024
£
36,820
2024
£
22,020
485
600
23,105

continued...

Page 11

NOORANI EDUCATION CENTRE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MAY 2025

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Other loans (see note 13)
13.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due in more than five years:
Repayable otherwise than by instalments:
Long Term Loans
14.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1/6/24
£
1,126,165
1,126,165
Incoming
resources
£
191,614
191,614
At 1/6/23
£
1,035,861
1,035,861
2025
£
262,364
2025
£
262,364
Net
movement
in funds
£
101,305
101,305
Resources
expended
£
(90,309)
(90,309)
Net
movement
in funds
£
90,304
90,304
2024
£
654,752
2024
£
654,752
At
31/5/25
£
1,227,470
1,227,470
Movement
in funds
£
101,305
101,305
At
31/5/24
£
1,126,165
1,126,165

continued...

Page 12

NOORANI EDUCATION CENTRE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MAY 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
150,900
150,900
Resources
Movement
expended
in funds
£
£
(60,596)
90,304
(60,596)
90,304
Resources
Movement
expended
in funds
£
£
(60,596)
90,304
(60,596)
90,304
90,304

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1/6/23
£
1,035,861
1,035,861
Net
movement
in funds
£
191,609
191,609
At
31/5/25
£
1,227,470
1,227,470

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
342,514
342,514
Resources
Movement
expended
in funds
£
£
(150,905)
191,609
(150,905)
191,609
Resources
Movement
expended
in funds
£
£
(150,905)
191,609
(150,905)
191,609
191,609

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2025.

Page 13

NOORANI EDUCATION CENTRE

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MAY 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other income
Other receipts
Total incoming resources
EXPENDITURE
Support costs
Management
Wages
Rates and water
Insurance
Light and heat
Telephone
PPS
Sundries
Legal and Professional
Repairs and Renewals
Accountancy
Fixtures and fittings
Loss on sale of tangible fixed assets
Finance
Bank charges
Total resources expended
Net income
2025
£
169,272
21,371
190,643
971
191,614
24,279
1,895
3,087
10,896
776
-
240
75
18,670
1,320
306
28,166
89,710
599
90,309
101,305
2024
£
124,600
17,718
142,318
8,582
150,900
22,235
2,877
-
10,139
-
75
120
575
22,804
720
169
-
59,714
882
60,596
90,304

This page does not form part of the statutory financial statements

Page 14