Charity registration number 1132039
AL- FALAH ISLAMIC EDUCATION CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

AL- FALAH ISLAMIC EDUCATION CENTRE
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
MrAAAMiah
MrA Miah
Mr N H Karbani
Charity number
1132039
Independent examiner
Ashton & Co Accountants Limited
2 Crescent Parade
Uxbridge
Middlesex
Uniled Kingdom
UB10 OLG

AL- FALAH ISLAMIC EDUCATION CENTRE
CONTENTS
Page
Tnjslees report
Independent examinerfs report
Slatemenl of financial activities
Balance Sheet
Notes to the financial statements
6-10

AL- FALAH ISLAMIC EDUCATION CENTRE
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
Th8 financial stat@menls have been prepared in accordan￿ with the accounling poli¢ies set out in note 1 to the
financial statemenls and comply with tne Charity's Igoverning documenti. the Charities Act 2011 and "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 IFRS 102)"
(affective 1 January 2019}.
Objectives and activities
The charills objects are to develop a pla￿ of worship for Muslims living in and around West Drayton. The charity
also organis8s and participates in community events to promote equality, diversity and good race relations and
there has been no change in these during the year.
Public benefit
Al-Falah Islamic Education Centre meets the Charity Commissions public benefit criteria under both the
advancement of education and the advancement of citizenship or community development objectives. The trustees
have complied with Section 17 of the Charltles Acl 2011 with regards lo public benefit guidance issued by the
Charity Commission.
Thè trustees have paid due regard to guidance issu8d by the Charity Commission in deciding whal activities the
charity should undertake.
Achievements and perfonnance
Flnanclal revlew
The Charity has managed lo bring in a stable stream of donations and has kept costs at a minimum. The charity
also achieved significant results in the most cost effective ways possible which is reflected by the retained funds by
the charity. The funds can be used lo start new charitable projects.
Future Plans
AL-Falah Islamic Education Centre is a well established charity organisation supporting Muslim families across
Wesl Draylon. Oui future aim includes:
Continue to diversify funding streams, so that core organisalional costs are met from a range or sources
Involving local residents and groups in issue and development likely to affect quality of life in the local area
Developlng new projects and iniliatives Ihal meet Ihe current and emerging needs of the Muslim community
Slrenglhening intemal governance structures and broadening the role and involvement of trustees
11 is the policy of the charity thal unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent lo be￿leen three and six month's expenditure. The Iruslees consider that reserves
at this level will ensure that, in the event of a Significant drop in funding, they will be able to continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This lèv81 of r8sarv88
has been malnlained throughout the year.
The Iruslees have assessed the major risks to which the charity is exposed. and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
Th6 charity is controlled by its goveming document. a constttulion and constilules an unincorporated charity.
The trustees who setved during the year and up to the date of signature ofthe financial statements were..
MrAAAMiah
MrA Miah
Mr N H Karbani
None of the trustees has any beneficial interest in the charity.

AL- FALAH ISLAMIC EDUCATION CENTRE
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Al-Falah Islamic Education Centre was established in 2009 as unincorporated charity. The charity Currently has
three trustees. The chaiity is being managed and administered by its trustees.
The trustees r
ort was approved by the Board ofTrustees.
MrAAA Miah
Trustee
30 January 2025

AL- FALAH ISLAMIC EDUCATION CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF AL- FALAH ISLAMIC EDUCATION CENTRE
I report to the trtjstees on my examination of the financial statements of Al- Falah Islamic Education Centre (the
charity) for the year ended 31 Mar¢h 2024.
Responsibilities and basis of report
As the truslees of th8 charity you are responsible for the preparation of the financial slalements in accordance
with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examinalion of the Charity's financial slatements carried out under section 145 of the
2011 Act. In carying out my examination I have followed all the applicable Directjons given by the Charity
Commission under section 145(5)(b) of the 2011 Act.
Indepgndent examlnerfs Statement
Since the charity's gross income exceeded £250.000 your examiner must b8 a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examinalion becaus81 am a member
of ACCA, which is one of the listed bodies.
Your attention is dyawn to the fact that the charty has prepared financial statements in aG￿rdance with
Accounting and R8POrting by Charities preparing their accounls in accordance with the Financial Reporting
Standard applicable in Ihe 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 th8
extant regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confim that no matters have come lo my attention in Connection with the
examlnalion givlng me cause to believe that In any material respect:
accounting records were not kept in respect of the charily as required by section 130 of the 2011 Act., or
the financial statemenls do not accord wilh those records: or
Ihe financial slalements do not comply with the applicable requirements Concerning the form and content
of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a Irue and fair view which is not a matter considered as part of an independent
8xamination.
I have no ¢oncems and have Gome across no other matlers in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Mohammad
aqib Rana FCCA
Ashton & Co Accountants Limited
Chartered Certified Accountanls
FCCA
2 Crescent Parade
Uxbridge
Middlesex
U810 OLG
United Kingdom
Dated.. 30 January 2025

AL- FALAH ISLAMIC EDUCATION CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notss
Income from:
Donations and legacies
428,156
113,037
Total Income
428,156
113,037
Expenditure on.,
Charitable activit18S
100,190
89,034
Total expenditure
100,190
89,034
Net Income and movement in lunds
327,966
24,003
Recon¢illatlon of funds;
Fund balances al 1 Aprll 2023
192,315
168,313
Fund balances at 31 March 2024
520,281
192,318
The slalement of financial activities Indud8s all gains and losses recognised in the ye8r. All income and expenditure
derive from eonlinuing activities.

AL- FALAH ISLAMIC EDUCATION CENTRE
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Current assèts
Debtors
Cash al bank and in hand
167.651
540.6?0
192,316
708,281
192.316
Credltors: amounts falling due wlthin
one year
11
(188.O¢JO)
N8t current assets
520.281
192,316
Net assets excluding penslon liability
520.281
192.316
The funds of the charlty
Unreslricled funds
520,281
192,316
520,281
192,316
The financial slalemenls were approved by the Irust8es on 30 January 2025
MrAA
Trustee
Miah

AL- FALAH ISLAMIC EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting polleies
Charity information
Al- Falah Islamic EduGalion Centre is an unincorporated charity. It is governed by its conslitution amended on
30 June 2015. The registered office of the Charity is 15 Vine Close, West Drayton, UB7 9HH.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity'$ tgoveming documenti, the
Charities Acl 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir81and"
('FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Slalement of Recommended
Practice applicable lo charities preparing their accounls in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity 1$ a Public
Benefit Entity as defined by FRS 102.
The charity has taken advanlage of the provisions in the SORP for charitie5 not to prepare a Statement of
Cash Flows.
The financial slalements have departed from the Charities {Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Slatement of
Recommended Practice for charities applying FRS 102 rather than th8 version of the Statement of
Recommended Practice which is referied lo in the Regulations but which has since been withdrawn.
The financial slalements are prepared in sterling, which is the functional currency of the charlly. Monetary
amounts in these financial stslements are rounded to th8 nearest £.
The financial statements have been prepared under the historlcal cost convention, [modlfied to include the
revaluation of freehold properties and to include investment properties and c8rtain financial instwments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
At the lime of approving the financial slalements, the Iruslees have a reasonable expectation that the charity
has adequate resources to continue in operalional existence for the foreseeable fijture. Thus the truslees
continue lo adopt Ihe going concern basis of aGGounling in preparing Ihe financial statemenls.
1.3 Charitable fund$
Unrestricted funds are available for use at the discretion of the truslees in furtherance of their charitable
objective3,
Restricted funds are subjed to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the financial statements.
Endowmenl funds are subjecl to specific Conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it aftèr any performance conditions have been mét.
Ihe amounts can be measured feliably. and il 15 probable Ihat income will be received.
Cash donations are recognised on receipt. Olher donations are recognised once the charity has been notified
of the donalion, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of the donalion.

AL- FALAH ISLAMIC EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Legacies ara recognised on receipt or otheThvise if tha charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
¢ontingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party. il is probable 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 total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs altribulable to a single
a¢tivily are allocated directly to that activity. Shared costs which contribute lo more Ihan one activi£y and
support cosls which are not attributable to a single activity are apportioned between those activities on a basis
conslstenl with the use of resources. Central staff costs are allocated on the basis of lime spenl, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Cash and Gash equivalents
Cash and Gash equivalents include Cash in hand. deposits hekl at call wilh banks, other short-t8rm liquid
investments with original maturities of thr88 months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings In Current liabililies.
1.7 Financlal Instruments
The charily has eleded to apply the provisions of Section 11 'Basic Financial Instruments, and Sedlon 12
'Other Financial Inslrumenls Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charily's balance sheet when the charity becomes party to the
contraelual provisions of the instrument.
Financial assets and liabilities are offsel. with the nel amounls presented in the financlal stat8menls, when
there is a legally enforceable right to set off the re¢ognised amounts and the￿ is an intention to settle on a nel
basis or to realise the asset and settle the liability simullaneously,
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balan¢es, are Initially measured al
Iransaclion price including Iransaclion costs and are subsequently ¢arried al amortised cost using the effe¢tive
interest method unless the arrangement conslitules a financing Iran5aclion, where the Iransaclion is
measured al the present value of the future receipts discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amortised.
Basic flnancial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangemenl constitutes a financing Iransaclion, where the debt inslrumenl is measured al the present
value of the future payments diswunled al a market rate of interest. Financial liabilities classified as payable
within ona year are not amortised.
Debt instrumenls are subsequently carried al amortised Gost, using the effective interesl rate method.
Trade creditors are obligations lo pay for goods or seTrices thal have been affjuired 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-current liabililies. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using the effective interest method.

AL- FALAH ISLAMIC EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
(Continued}
Derecognition of Ilnancial 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 enlitlement is recognised in the period in which the employee'5 servlces are
received.
Termination benefits are recognised immediatety as an expense when the charity is demonstrably Committed
lo lerminale the employment of an employee or lo provide termination benefits.
Crltlcal accountlng estimates and Judgements
In the application of the charity's accounting policies. Ihe trustees are required lo mak@ judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and oth8r factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimales and underlying assumptions are reviewed on an ongoing basis. Revlsions to accounting
estimates are recognised in the period in which the estimate is revised where the revlsion affects only that
period, or in the pariod of the revision and fvtura periods where the revision affects both current and future
periods.
Donatlons and lega¢les
Unrestrlctèd Unre5tri¢t8d
funds
funds
2024
2023
Donations and gifts
428,158
113,037

AL- FALAH ISLAMIC EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charftable activities
Charitable
Charitsble
expendlture expenditure
2024
2023
Dlrect costs
Staff costs
Rent
Ralas
Printing and publications
Repairs and maintenance
Utilities
Donation
Gèneral expense
Telecommunication
Computer Cost
Event cost
23.634
17,981
4,154
6,726
2,779
18,371
900
430
228
2.929
22,060
54,212
17,979
6,505
163
845
4,211
2,150
134
341
2,494
100,190
89,034
Analysls by fund
Unrestricted funds
100,190
89,034
Net movement in funds
2024
2023
The net movement in funds is staled after chargingl(crediling):
Trustses
None of the trustees {or any persons ¢onne¢ted with them) received any remuneration or benefits from the
charity during Ihe year.
Employees
The average monlhly number of employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
23,634
54.212
Taxation
The charity is exempt from taxation on its activities because all its income is applied for Charitable purposes.

AL- FALAH ISLAMIC EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Debtors
2024
2023
Amounts falling due within one year:
Other debtors
167,651
10 Loans and overdrafts
2024
2023
Other loans (Qard-e-Hasna)
188.000
Payable within one year
188,000
Other loans (Qard-e-Ha5na) are interest free loans givan by the local community for the development of th8
charity and are repayable on demand.
11 Credltors". amounts falling due within one year
2024
2023
Borrowings
188,000
12 UnrestriGtsd funds
The unrestricted funds of the charity comprise the unexpended balances ol donations and grants which are
not subject to specific conditions by donors and grantors as to how Ihey may be used. These include
designated funds which have been sel aside out of unrestricted funds by the Irustees for specific purposes.
At l April
2023
Incoming Resources At 31 March
resources
expended
2024
General funds
192,315
428,156
{100.190)
520.281
Previous y8ar:
At 1 April
2022
Incoming Resources At 31 March
resources
expènded
2023
General funds
168,313
113,037
<89,034)
192,316
13 Related party transa¢tlons
There were no disclosable related party transactions during the year (2023 - none).
10-