REGISTERED COMPANY NUMBER: 06951099 (England and Wales) REGISTERED CHARITY NUMBER: 1131563 ort of the Trustees and Unaudited Financial Slalements for the Year Ended 31 Au ust 2025 for MADRASAH IMAM BUKHARI Accountancy & Investment Management servIs Limit 51 Gopsall Street Leister LE2 ODP
MADRASAH IMAM BUKHARI Contents of the Financial Statements for the Year Ended 31 Au ust 2025 Page Report of the Trustees Independent Examinefs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 12 Detailed Statement of Financial Adivrties 13
MADRASAH IMAM BUKHARI ort of the Trustees for the Year Ended 31 Au ust 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 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims Madrasah Imam Bukhari aims to advance the religion of Islam by providing Islamic education in accordance with the sunni school of thaughl. Public benefit The school provides language and citizenship classes as well encouraging the students to promote racial and religious harmoney. ACHIEVEMENTS AND PERFORMANCE Charitable activities The schoo5 provides a unique teaching system with continual assessment for ils students and teaching staff. Where on a weekly basi5 a teaching plan is given to individual teacher and at the end of the week the studentds are assessed on what they have been taught through the teaching plan. The school has a tailored system for ils eldest students 12 to 13 year olds, where the syllabus is drawn up according to relevance rather than the norm of working through teaching books. The adult women classes introduced lasl year which run 4 days week continued in the year. these were provided on a voluntary basis. FINANCIAL REVIEW Reserves policy The School runs a minimum reserve policy with an aim to offset cost and keep modest surplus. The school has a higher uptake of new students and has reluctantly had to increse students fees to cover rising cost. This has resulted in a modest surplus for the year. FUTURE PLANS The Madresah is planning to increase its intake of students for the future and Lttilize spare capicity and continuing to take admission for nursery classes. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust. and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06951099 (England and Wales) Registered Charity number 1131563 Page 1
MADRASAH IMAM BUKHARI Re ort of the Trustees for the Year Ended 31 Au ust 2025 Registered office 159 LOUGHBOROUGH ROAD LEICESTER LeIStershire LE4 5LR Trustees A R Kali Director Y Makadam Director A A Moli Director Z H Patel Director K A Patel Director Company Secretary K A Patel Independent Examiner Accountancy & Investment Management Servis Limit 51 Gopsall Street Leicester LE2 ODP Approved by order of the board of trustees on 28 June 2026 and signed on its behalf by.. Z H Patel - Trustee Page 2
Inde endent ExaMineS Re ort lo the Trustees of MADRASAH IMAM BUKHARI Independent examinerfs report to the trustee5 of MADRASAH IMAM BUKHARI {'the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Acl 2006 {'the 2006 Act.). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act'}. In carrying oul my examination I have followed the Directions given by the Charity Commission under Section 14515) (b) of the 2011 Act. Independent examinerfs statement I have completed my examination_ I confirm that no matters have come to my attention in connection with the examination giving me cause to believe- accounting records Vre not kept in respect of the Company as required by Section 386 of the 2006 Act.. or the accounts do not accord with those records-, or the accounts do not comply wtth the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independenl examination- or the accounts have not been prepared in accordance with the methods and Principles of the Statement of Recommended Pradice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) 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 lo enable a proper understanding of the accounts to be reached. H H A5wat Accountancy & Investment Management ServIs Limit 51 Gopsall Street Leister LE2 ODP 28 June 2026 Page 3
MADRASAH IMAM BUKHARI Statement of Financial Activities for the Year Ended 31 Au ust 2025 31.8.25 Total funds 31.8.24 Total funds Unrestricted Endowment fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 60 60 3,767 Charitable activities Charitable Activities 117.902 117,902 115,337 Total 117,962 117,962 119,104 EXPENDITURE ON Charitable activities Charitable Activities 99.931 99,931 111,477 Other 2,607 2,607 4,653 Total 102.538 102,538 116,130 NET INCOME 15.424 15,424 2.974 RECONCILIATION OF FUNDS Total funds brought foTriard 9.878 9,878 6,904 TOTAL FUNDS CARRIED FORWARD 25.302 25,302 9,878 The notes fom part of these financial statements Page 4
MADRASAH IMAM BUKHARI Balance Sheet 31Au ust 2025 31.8.25 Total funds 31.8.24 Total funds Unrestricted Endowmenl fund fund Notes FIXED ASSETS Tangible assets 1,139 1,139 1.423 CURRENT ASSETS Prepayments and accrued income Cash at bank and in hand 75 26.074 75 26,074 92 13,911 26,149 26.149 14,003 CREDITORS Amounts falling due within one year 11.010) (1,010) NET CURRENT ASSETS 25,139 25,139 14,003 TOTAL ASSETS LESS CURRENT LIABILITIES 26.278 26,278 15,426 ACCRUALS AND DEFERRED INCOME 8 {976) 19761 (5,548) NET ASSETS 25.302 25,302 9.878 FUNDS Unrestricted funds 25.302 9,878 TOTAL FUNDS 25.302 9,878 The charitable company is entitled to exemption from audrt under Section 477 of the Companies Acl 2006 for the year ended 31 ALfrgust 2025. The members have not required the company to obtain an audit of ils financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The truslees acknowledge their responsibilities for la) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Acl 2006 and Ib) preparing financial statemenls which give a true and fair view of the stale 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 accordan wtth the requirements of Sections 394 and 395 and which othefwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. The notes fo part of these financial statements Page 5 continued...
MADRASAH IMAM BUKHARI Balance Sheet - continued 31Au ust 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial slatements were approved by the Board ol Trustees and authorised for issue on 28 June 2026 and were signed on rts behaff by.. 4do Z H Patel - Trustee The notes form part of these financial statements Paae 6
MADRASAH IMAM BUKHARI Notes to the Financial Statements for the Year Ended 31 Au ust 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charilable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charilies SORP IFRS 102) 'Accounting and Reporting by Charrties- Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial stalernents have been prepared under the historical cost convention. Income l income is recognised in the Statement of Financial Activrties once the charity has entitlement lo the funds, it is probable that the income wll be reiVed and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligalion 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 accrua15 basis and has been classified under headings that aggregate all cosl related to the category. Where cosls cannol be directly attributed to parlicular 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 ils estimated useful life. Taxation The charity is exempt from corporation tax on its chantable activrties. 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..
MADRASAH IMAM BUKHARI Notes to the Financial Statements - continued for the Year Ended 31 Au ust 2025 NET INCOMEI{EXPENDITURE) Net incomel{expenditure) is stated afler chargingllcrediting)= 31.8.25 31.8.24 Depreciation - owned assets 284 303 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. There were no trustees remuneralion or other benefits for the year ended 31 st August 2025 nor for the year ended 31sl August 2024. Mr.Z H Patel is a trustee of the charity in the current and previous year. Mr. Z_H.Patel was paid £1341012024 £12357) for his dLrties as principal. Trustees, expenses There were no trustees. expenses paid for the year ended 31 Augusl 2025 nor for the year ended 31 August 2024. STAFF COSTS The average monthly number of employees during the year was as follows". 31.8.25 15 31.8.24 17 Teaching Staff Adminislrative Staff 17 19 No employees reiVed emoluments in eXsS of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 3,767 Charitable activities Charitable Activities 115,337 Total 119,104 EXPENDITURE ON Page 8 continued...
MADRASAH IMAM BUKHARI Notes to Ihe Financial Statements - continued for the Year Ended 31 Au ust 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund Charitable activities Charitable Activities 111,477 Other 4,653 Total 116,130 NET INCOME 2,974 RECONCILIATION OF FUNDS Total funds brought fomard 6,904 TOTAL FUNDS CARRIED FORWARD 9,878 TANGIBLE FIXED ASSETS Fixtures and fittings COST Al 1 September 2024 and 31 August 2025 6.517 DEPRECIATION Al 1 September 2024 Charge for year 5,094 284 Al 31 August 2025 5,378 NET BOOK VALUE Al 31 Atjgust 2025 1,139 Al 31 August 2024 1,423 Page 9 continued..
MADRASAH IMAM BUKHARI Notes lo the Financial Slalements - continued for the Year Ended 31 Au ust 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 Social security and other taxes Other creditors 650 360 1,010 ACCRVALS AND DEFERRED INCOME 31.8.25 31.8.24 Accruals and deferred income 976 5,548 MOVEMENT IN FUNDS Net movement in funds At 31.8.25 At 1.9.24 Unrestricted fund8 General fund 9,878 15.424 25,302 TOTAL FUNDS 9,878 15,424 25,302 Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 117.962 <102.538) 15,424 TOTAL FUNDS 117,962 (102,538) 15,424 Comparatives for movement in fund• Net movement in funds At 31.8.24 Al 1.9.23 Unrestricted funds General fund 6,904 2,974 9,878 TOTAL FUNDS 6,904 2.974 9,878 Page 10 ontinued...
MADRASAH IMAM BUKHARI Notes to the Financial Statements - continued for the Year Ended 31 Au ust 2025 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 119,104 1116,130) 2,974 TOTAL FUNDS 119,104 1116,1301 2,974 A current year 12 months and pnor year 12 months combined position is as follows.. Net movement in funds At 31.8.25 At 1.9.23 Unrestricted funds General fund 6,904 18,398 25.302 TOTAL FUNDS 8,904 18.398 25,302 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 237,066 {218,668) 18,398 TOTAL FUNDS 237.066 (218,668) 18,398 Page11 continued...
MADRASAH IMAM BUKHARI Notes lo the Financial Statements - continued for the Year Ended 31 Au ust 2025 10. RELATED PARff DISCLOSURES There were no related party transactions for the year ended 31 August 2025. Page 12
MADRASAH IMAM BUKHARI Detailed Statement of Financial Activities for the Year Ended 31 Au ust 2025 31.8.25 31.8.24 INCOME AND ENDOWMENTS Donations and legacias Donations 60 3,767 Charitable activities Fees and Teaching materials 117,902 115,337 Total incomlng rèsources 117.962 119,104 EXPENDITURE Charllable activities Insurance Light and heal Telephone Postage and stationery Repairs & Maintenance Sundries Cleaning Cost Depreciation of tangible fixed assels Bank interest 467 1,045 480 699 598 1,674 648 779 1,558 277 2,631 284 2.909 303 5,883 8,472 Other Books and resources Bad debts 2.607 1,947 2,706 2,607 4.653 Support costs Governance costs Wages Accountancy and legal fees Consultancy 92,508 1,540 97.563 2,060 3,382 94,048 103,005 Total resources expended 102,538 116,130 Net income 15,424 2,974 This page does not form part of the statutory financial statements Page 13