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2023-12-01-accounts

REGISTERED CHARITY NUMBER: 1126912

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 November 2023

for Shah Jalal Madrasa and Eatim Khana Trust

AMAFHH & Co Ltd T/A A To Z Accountants Chartered Accountants 44-45 Calthorpe Road Edgbaston Birmingham B15 1TH

Shah Jalal Madrasa and Eatim Khana Trust

Contents of the Financial Statements for the Year Ended 30 November 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12

Shah Jalal Madrasa and Eatim Khana Trust

Report of the Trustees

for the Year Ended 30 November 2023

The trustees present their report with the financial statements of the charity for the year ended 30 November 2023. 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).

The board of trustees have pleasure in presenting their financial statements for the year ended 30/11/23.

We would like to take this opportunity to thank each and every one who donated this year. With your kind support and generous donations we have managed to help fund the the running and maintenance of boarding schools, mainly Sulemanpur Shahjalal Jamia Arabia Madrasha and Mohila Madrasha in Bangladesh.

OBJECTIVES AND ACTIVITIES Objectives and aims

Shah Jalal Madrasa and Eatim Khana Trust are dedicated to serve the less fortunate, mainly children and widows in Bangladesh.

Our vision is to help meet the needs of orphans and poor destitute children in Bangladesh. We also endeavor to relieve poverty and provide aid to poor communities through our fundraising. This charity was established by Syed Moulana Shamsuz Zaman in 2008 in the UK to support the education of poor I orphan children of Sulemanpur Shahjalal Jamea Arabia Madrasha & Eatim Khana in the village Sulemanpur, Tahirpur, Sunamganj, Bangladesh, and provide aid to poor destitute people in Bangladesh.

We have helped orphans and widows by providing meals, clothing, building boarding schools, providing shelter, equipping institutes with books, stationery and other learning material to educate and advance the otherwise vulnerable.

Page 1

Shah Jalal Madrasa and Eatim Khana Trust

Report of the Trustees

for the Year Ended 30 November 2023

OBJECTIVES AND ACTIVITIES Significant activities

Running and maintaining boarding school

Shah Jalal Madrasa and Eatim Khana Trust has supported and funded the cost of running the boarding school in Bangladesh, providing educating in a safe a secure environment for young vulnerable orphans.

The cost included sourcing tutors to hold classes, provided books, stationery and learning materials. Also in addition provided orphans with clothing, accommodation, health care and cooked meals throughout the year.

Currently, there are 5 education facilities which are supported by Shahjalal Madrasa & Eatim Khana Trust:

  1. Shahjalal Jamea Arabia Madrasha & Eatim Khana established for general and Arabic education (Boys & Girls)

  2. Allama Abdul Jabbar (R:) Darul Uloom Qawmi Madrasha {boys only)

  3. Darul Hadish Mohila Madrasha & Eatim Khana (girls only)

  4. Shahjalal (R:) Hifzul Quran and Eatim Khana (boys only)

  5. Gulbahar Mohila Hafizia Madrasha & Eatim Khana (girls only)

These five institutions have approximately 1000 students and food and board is provided for 600 poor/orphan students and teacher.

Other Projects

Throughout the year Shah Jalal Madrasa and Eatim Khana Trust have entered into a collaborative association with Shahbag Madania Qasimul Uloom Trust, another UK registered charity to support various charity projects including:

FINANCIAL REVIEW

Total incoming resources in the year amounted to £110,068 (2022: £124,089) with a net surplus of £902 (2022: of surplus £1,588)

Page 2

Shah Jalal Madrasa and Eatim Khana Trust

Report of the Trustees for the Year Ended 30 November 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Organisational structure

The organisation was registered with the Charities Commission on 25th November 2008. It is governed by its constitution that was adopted on the same date.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1126912

Principal address

258 Frederick Road Aston Birmingham West Midlands

Trustees

Mrs Khaleda B Zaman Syed M Zaman Muhammad A Sobur

Independent Examiner

Mr Asad Rajabali ACA ICAEW Reg. No. 2846676 Amafhh & Co Ltd T/A A To Z Accountants Chartered Accountants 44-45 Calthorpe Road Edgbaston Birmingham B15 1TH

Approved by order of the board of trustees on 19 August 2024 and signed on its behalf by:

Mrs Khaleda B Zaman - Trustee

Page 3

Independent Examiner's Report to the Trustees of Shah Jalal Madrasa and Eatim Khana Trust

Independent examiner's report to the trustees of Shah Jalal Madrasa and Eatim Khana Trust I report to the charity trustees on my examination of the accounts of Shah Jalal Madrasa and Eatim Khana Trust (the Trust) for the year ended 30 November 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mr Asad Rajabali ACA ICAEW Reg. No. 2846676 Amafhh & Co Ltd T/A A To Z Accountants Chartered Accountants 44-45 Calthorpe Road Edgbaston Birmingham B15 1TH

19 August 2024

Page 4

Shah Jalal Madrasa and Eatim Khana Trust

Statement of Financial Activities
for the Year Ended 30 November 2023
30.11.23
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
110,068
EXPENDITURE ON
Charitable activities
General
109,166
NET INCOME
902
RECONCILIATION OF FUNDS
Total funds brought forward
104,719
TOTAL FUNDS CARRIED FORWARD
105,621
30.11.22
Total
funds
£
124,089
122,500
1,589
103,130
104,719

The notes form part of these financial statements

Page 5

Shah Jalal Madrasa and Eatim Khana Trust

Balance Sheet

30 November 2023

30.11.23
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
4
450
CURRENT ASSETS
Cash at bank and in hand
105,171
NET CURRENT ASSETS
105,171
TOTAL ASSETS LESS CURRENT
LIABILITIES
105,621
NET ASSETS
105,621
FUNDS
5
Unrestricted funds
105,621
TOTAL FUNDS
105,621
30.11.22
Total
funds
£
643
104,076
104,076
104,719
104,719
104,719
104,719

The financial statements were approved by the Board of Trustees and authorised for issue on 19 August 2024 and were signed on its behalf by:

Khaleda B Zaman - Trustee

The notes form part of these financial statements

Page 6

Shah Jalal Madrasa and Eatim Khana Trust

Notes to the Financial Statements for the Year Ended 30 November 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. 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 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.

Page 7

continued...

Shah Jalal Madrasa and Eatim Khana Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2023 nor for the year ended 30 November 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 124,089
EXPENDITURE ON
Charitable activities
General 122,500
NET INCOME 1,589
RECONCILIATION OF FUNDS
Total funds brought forward 103,130
TOTAL FUNDS CARRIED
FORWARD 104,719

Page 8

continued...

Shah Jalal Madrasa and Eatim Khana Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS

COST
At 1 December 2022 and
30 November 2023
DEPRECIATION
At 1 December 2022
Charge for year
At 30 November 2023
NET BOOK VALUE
At 30 November 2023
At 30 November 2022
5.
MOVEMENT IN FUNDS
At
1.12.22
£
Unrestricted funds
General fund
104,719
TOTAL FUNDS
104,719
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
110,068
TOTAL FUNDS
110,068
Net
movement
in funds
£
902
902
Resources
expended
£
(109,166)
(109,166)
Fixtures
and
fittings
£
7,800
7,157
193
7,350
450
643
At
30.11.23
£
105,621
105,621
Movement
in funds
£
902
902

Page 9

continued...

Shah Jalal Madrasa and Eatim Khana Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

5. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At
1.12.21
£
103,130
103,130
Net
movement
in funds
£
1,589
1,589
At
30.11.22
£
104,719
104,719

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
124,089
124,089
Resources
expended
£
(122,500)
(122,500)
Movement
in funds
£
1,589
1,589

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

Unrestricted funds
General fund
TOTAL FUNDS
At
1.12.21
£
103,130
103,130
Net
movement
in funds
£
2,491
2,491
At
30.11.23
£
105,621
105,621

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
£
234,157
234,157
Resources
expended
£
(231,666)
(231,666)
Movement
in funds
£
2,491
2,491

Page 10

continued...

Shah Jalal Madrasa and Eatim Khana Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2023.

Page 11

Shah Jalal Madrasa and Eatim Khana Trust

Detailed Statement of Financial Activities
for the Year Ended 30 November 2023
30.11.23 30.11.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 110,068 124,089
Total incoming resources 110,068 124,089
EXPENDITURE
Charitable activities
Travel and subsistence 880 1,326
Telephone 451 517
Post and stationary 333 648
Advertising 38,400 30,900
Equipment hire 2,825 3,330
Equipment expensed 76 -
Subscriptions 216 -
Sundry expenses 31 -
Donations 60,202 80,216
Other charitable expense 3,000 3,000
Depreciation of tangible fixed assets 193 275
106,607 120,212
Support costs
Finance
Bank charges 1,417 1,467
Governance costs
Accountancy and legal fees 1,142 821
Total resources expended 109,166 122,500
Net income 902 1,589

This page does not form part of the statutory financial statements

Page 12