Charity registration number 1131917 (England and Wales AL FALAH INSTITUTE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
AL FALAH INSTITUTE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs M Tariq Mrs Zakia Khan Mrs Z Raja Charity number (England and Wales} 1131917 Princlpal address 14 Yeading Lane Hayes Middlesex United Kingdom UB4 OEX Independent examiner Reddy Siddiqui LLP 183-189 The Vale Aclon London United Kingdom W3 7RW
AL FALAH INSTITUTE CONTENTS Page Trustees report Independent èxaminer's report Statement of financial activities Balance sheet Notes lo the financial statements 7-13
AL FALAH INSTITUTE TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024 The Trustees present their annual report and financial stalemenls for the year ended 30 September 2024. The financial slalemen15 have been prepared in accordance with the accounting policies sel out in note 1 lo the financial slalemenls and comply with the Charity's governing document. the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 IFRS 102)" Objectives and activities The Charity's objects are for the advancement of Islamic religion for the benefit of Muslim women in accordan with the doctrine of the holy Quran and sunnah. For the advancement of Islamic education amongst Muslim women in the doctrines and practices of the Islamic religion particularly in accordance with the doctrines and practices ol Muslim faith according lo the holy Quran and sunnah. By providing and assisting in the provision of facilities for recreational and other leisure lime occupation for the benefit of female inhabitants of London borough of hillingdon and London borough of ealing and surrounding areas and particularly for the benefit of Muslim women so Ihal the conditions of the life of the said inhabitants may be improved. and there has been no change in these during the year. Public b8nefit The Trustees have paid due Tegard lo guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
AL FALAH INSTITUTE TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Achievements and perfomiance This year has been quite eventful for Al Falah Instilule. Please see below the list of activities that look place at Al Falah Institute between 1 October 2023 and 30 September 2024. Staffing: Two new employees were recruited during the year. The first commenced employment on 15 April 2024, and the second on 6 May 2024. Courses and Learning Programmes All of these skills courses were delivered in collaboralion with the Windsor-Forest College Group. Multiply to Increase Confidence (launched 6 November 2023).. Designed lo strengthen women's numeracy skills in a practical. supportive environment. Participants developed confidence in essential malhemalical concepts, including basic operations, stalislics and data handling, algebra. and everyday problem solving. The programme also incorporated elements of IT, enabling learners lo gain both mathematics and computer skills. ICT with Maths (launched 8 May 2024).. Inlfoduced participants lo basic IT skills, supporting digital literacy alongside practical numeracy. Ongoing IT Skills Training (from October 2024 to present).. These classes continue to equip learners with digital skills, progressing from complete beginners lo beginner and intermediate levels. Community Engagement Activities Online Girls, Youth Book Club: A virtual reading circle was launched for young girls lo complete and discuss selected books. The first lexl explored themes of respect, responsibility, and family values. Feedback indicated a positive shift in alliludes and behaviour, with participants becoming more appreciative of their parents and reporting improved family relationships. Cooking Classes and Coffee Mornings for Women (started April 20241.. These activities provided opportunities for women lo learn new iecipes, enjoy informal gatherings, and build supportive social networks. They have proven effective in fosleling social cohesion, reducing isolation, and encouraging friendships among women of different ages and baGkgrounds. Women's Beach Trip to Portsmouth and the Isle of Wight: A group trip was organised lo give women the opportunity lo explore new places, relax, and enioy a shared experience outside of their daily routines. Participants expressed that the Iiip enhanced their wellbeing, built stronger friendships, and increased their sense of belonging within the community. Refugee Support: Al Falah continued ils ongoing initiative lo assist refugees by providing essential items Slsch as food parcels, clothing, and personal hygiene products. Other Educational Activities Faith Classes: Regular faith classes have continued throughout the year, providing slruclured learning opportunities for women. Special Events Guest Lecture: Al Falah hosted an event featuring a talk by visiting speaker Ms. Nighal Hashmi, who delivered an engaging lecture allended by members of the communily.
AL FALAH INSTITUTE TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Flnanclal revlew Reserves poIIcy 11 Is Ihe policy ol the Charity Ihal unreslricled funds which have not been designated for a specific use should be maintained al a level equiv8lenl lo between three and six month'5 expendilure The Trustees consider Ihal feserves al th15 level will ensure Ihal, In the event ol a signifi¢anl drop In funding. they will be able lo continue the Charily's currenl aclivilies while consideration is 95ven lo ways In which additional lunds may be raised This level ol reseryes has been mainlained Ihroughoul the year Alajor nsAs The Trusiees havè assessed the maiof risks lo which Ihe Charity Is exposed. and are satisfied Ihal syslems are In place lo mili9ale exposure lo Ihe maior nsks Strncturè, go¥¢rnan¢e and m•nag•ment The Trustees who seNed during Ihe year and up lo the dale ol $1gnalure ol the financial slalemenls were. Mrs M Tanq lars Zakia Khan Mrs Z Raja MTS Saeeda Ali (Resigned 15 April 20241 R6¢wilmonl and appointment ofirusl&es The Tru51ee5 report Wa5 approved by Ihe Board ol Trustees. IArs Ra Trustè 23 Seplember 2025
AL FALAH INSTITUTE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AL FALAH INSTITUTE I report to the Trustees on my examination of the financial statements ofAL Falah Institute (the Charity) for the year ended 30 September 2024. Responsibilities and basls of report As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the Charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed Ihe Directions given by the Charity Commission under section 145{5){bl of the Charities Act 2011. Independent examlnerfs statement Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn, l understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. 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 that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Charities Act 2011. the financial statements do not accord with those records., or the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 olher matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial stalements to be reached Seema Siddiqui FCA Reddy Siddiqui LLP 183-189 The Vale Acton London W3 7RW United Kingdom 23 September 2025
AL FALAH INSTITUTE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024 Unrestricted Restrlcted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Totsl 2024 2023 Notes Income from: Donations and legacies 68,341 68,341 45,858 45,858 Total Income 68.341 68,341 45,858 45.858 Expendlture on: Raising funds Charitable activities 1,298 58.662 1,298 58,662 375 40,120 375 40,120 Total expenditure 59,960 59,960 40,495 40,495 Net income and movement In nds 8,381 8.381 5,363 5,363 Reconciliation of funds: Fund balan¢es at 1 October 2023 764,821 1,066 765.887 759,458 1,066 760,524 Fund balances at 30 September 2024 773,202 1,066 774,268 764,821 1,066 765,887 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies.
AL FALAH INSTITUTE BALANCE SHEET AS Af30 SEPTEMBER 2024 2024 2023 Notes Flxed assets Tangible 8s5els 10 644,636 653 709 Current 45sets Cash al bank and In hand 140,229 123.338 Cr¢dltors: amounts falllng due wlthln on¢ year 11 110,597) {11,160) Net ¢urrent assets 129,632 112,178 Totsl •56ets less current Ilabllltles 774,268 765,887 Th• lunds of the Charlty Reslncted Income lunds Unfeslncled lunds 1J 14 1,066 773,202 1,066 764.821 774.268 765,887 The finanual slalemenls were approved by the Trustee5 on 23 Seplembef 2025 Mrs Trus Raja
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies Charity informatlon Al Falah Institute is a Trust. 1.1 Accounting convention The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Slalement 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)" The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities not to prepare a slalement of cash flows. The financial statements have departed from thè Charities (Accounts and Reports) Regulations 2008 only io the exienl required to provide a true and fair view. This departure has involved following the Slalemenl of Recommended Practice for charities applying FRS 102 rathei than the version of the Slalement of Recommended Pracli¢e which is referred lo in the Regulations bul which has since been withdrawn. The financial stalemenls are prepared in sterling, which is the functional currenw of the Charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £. The financial slalemenls have been prepared under the historical cost convention, Imodified lo include the revaluation of freehold properties and lo include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are sel out bèlow. 1.2 Going Concern Al the lime of approving the financial statements, the Truslees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue lo adopt the going concern basis of accounting in preparing the financial stalemenls. 1.3 Charltable funds Unreslricled funds are available for use at the discretion of thè Trustees in furtheran¢e of their charitable obje¢tives. Reslricled funds are subject lo specific conditions by donors or grantors as lo how Ihey may be used. The purposes and uses of the restricted funds are sel out in the notes to the financial stalemenls. Endowment funds are subject to specific conditions by donors that the capital musl be maintained by ihe Charity. 1.4 Incoming resources Income is recognised when the Charity is legally enlilled to il after any performance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Legacies are recognised on reIpl or otheiSe if the Charity has been notified of an impending distribution, the amounl is known, and receipt is expecled. If the amount is not known, the legacy is treated as a contingent asset.
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies (Continued) Expenditure is recognised once there is a legal or conslruclive obligation lo transfer economic benefit lo a third party, il is probablè that a transfer of economic benefits will be required in seltlemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the lolal of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs atlribulable lo a single activity are allocated directly to that aclivily. Shared costs which Gonlribule lo more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on Ihe basis of time spent. and depreciation charges are allocated on the portion of the asset's use. 1.5 Tangible flxed assets Tangible fixed assets are initially measured al cost and subsequently measured at ¢ost or valuation, net of depreciation and any impairment losses. Depreciation is recognised $0 as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings IT Equipment 20/0 Slraighl Line Ion Property only) 250/0 Slraighl Line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.6 Impairnient of fixed assets Al each reporting end dale, the Charity reviews the carrying amounts of ils tangible assets to determine whether there is any indication that those assets have Suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is eslimaled in order lo determine the extent of the impairment loss (if any}. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Gurrenl liabilities. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al Iransaclion price including transaction costs and are subsequently carried at amortised cost using the effective interest melhod unless the arrangement conslitules a financing transaction, where the transaction is measured al the present value of the future receipts discounted at a market rale of interest. Financial assets classifi'ed as receivable within one year are not amortised. Basic financial Ilabillties Basic financial liabilities. including creditors and bank loans are inilially recognised al transaction price unless the arrangement constilules a financing transaction. where the debt instrument is measured at the present value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are nol amortised. Debt instruments are subsequently carried al amortised cost, using the effective inleresl rale method. Trade creditors are obligations lo pay for goods or SeiceS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al transaction price and subseqLtently measured al amortised cost using the effective interest method.
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies (Continued) Derecognltion of financial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.8 Employee benefits The cost of any unused holiday entillemenl is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.9 Retirement benefits Payments lo defined conlfibulion retirement benefit schemes are charged as an expense as they fall due. Income from donations and legacies Unrestricted funds 2024 Unrestricted funds 2023 Donations and gifts Other 67,416 925 45,858 68,341 45,858 Expendlture on raising fund$ Unrestrlcted Unrestrlcted funds funds 2024 2023 Fundraising and publicity Advertising 1,298 375
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Expenditure on charitable activities Unrestricted Unrestricted fund fund 2024 2023 Direct costs Rates Insurances Power, light and heat Repairs & Maintenance Bank Charges Telephone & Fax Computer Running Cost Stationary Travel Other Charitable Expenditure 548 6,550 6,181 5,416 228 781 206 1,530 4,500 1,524 710 250 311 950 10,923 14,985 31,888 23,714 Share of support and govemance costs (see note 51 Support Governance 23,511 3.263 15,686 720 58,662 40,120 Analysis by fund Unreslricled funds 58,662 40,120 Support costs allocated to actlvltle8 2024 2023 Staff costs Depreciation Governance cosls 5,620 17,891 3,263 15,686 720 26.774 16,406 Analysed bet4veen: Unrestricted fund 26,774 16,406 Net movement in funds 2024 2023 The net movement in funds is stated after chargingl{credilingl'. Fees payable for Ihe independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 17,891 15,686 10-
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Trustees None of Ihe Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year. Employees The average monthly number of employees during the year was.. 2024 Number 2023 Numbèr Employment costs 2024 2023 Wages and salaries Other pension costs 5,590 30 5.620 There were no employees whose annual remuneration was more than £60.000. Taxation The charity is exempt from laxalion on its activities because all its income is applied for charitable purposes. 10 Tanglble flxed assets Froehold land IT Equlpmgnt nd bulldlngs Total Cost Al 1 October 2023 Additions 784,295 784,295 8,818 8.818 AI 30 September 2024 784,295 8,818 793,113 Depreciation and impairnient At 1 October 2023 Depreciation charged in the year 130,586 15,686 130,586 17.891 2,205 AI 30 September 2024 146,272 2,205 148,477 Carrylng amount At 30 September 2024 638,023 6,613 644.636 AI 30 September 2023 653,709 653,709 11
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 11 Credltors: amounts falling due within one year 2024 2023 Other laxalion and social security Other creditors Accruals and deferred income 227 9,270 1,100 9,000 2,160 10,597 11,160 12 Retirement benefit s¢hemes 2024 2023 Deflned contributlon schemes Charge lo profil or loss in respect of defined contribution schemes 30 The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of Ihe scheme are held separately from those of the Charity in an independently administered fund. 13 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 October 2023 At30 September 2024 1,066 1,066 Prevlou$ year: At 1 October 2022 At30 September 2023 1,066 1,066 12-
AL FALAH INSTITUTE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 14 Unrestrlcted funds The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the Iruslees for specific purposes. At 1 October 2023 In¢oming resources Resources expended At30 September 2024 General funds 764,821 68,341 159,9601 773,202 Previous year: At 1 October 2022 Incomlng resources Resources At30 expended September 2023 General funds 759,458 45,858 {40.495) 764,821 15 Analysls of net assets between funds Unrestricted funds 2024 Restrl¢ted funds 2024 Totsl 2024 At 30 September 2024: Tangible assets Cuirenl assetsl(liabilitiesl 644,636 128,566 644,636 129,632 1,066 773,202 1.066 774,268 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 30 September 2023: Tangible assets Current asselsl{liabililies) 653.709 111,112 653,709 112,178 1,066 764,821 1,066 765,887 16 Rolated party transactions There were no disclosable related paty tran5adions during the year {2023 - none). 13