## CHARITY REGISTERED NUMBER:1137053 

THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 

ABU & ABU CHARTERED CERTIFIED ACCOUNTANTS ABU NOWSHED CENTRE 71 WORDSWORTH ROAD SMALL HEATH, BIRMINGHAM B10 QED WEST MIDLANDS 



THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

## LEGAL AND ADMINISTRATIVE INFORMATION 

Registered Charity Number: 1137053 

## Chairman: 

## Abul Kalam Azad Choudhury 

Trustees: 

Umar Ibne Azad Choudhury Abul Kalam Azad Choudhury Monika Badham Beresford Badham Aleya Choudhury Sorowar Murshed Choudhury 

Registered Office: 112 Russell Road Hall Green Birmingham B28 8SQ 

Accountants: 

Abu & Abu Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands 



| 

## THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

## CONTENTS 

||Page|
|---|---|
|Charity -Examiners report|1|
|Trustees’ report|2|
|Balance sheet|4|
|Statement offinancial activities|5|
|Schedule offunds|6|
|Notes|7|





INDEPENDENT EXAMINER'S REPORT 

## TO THE TRUSTEES OF THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

[ report on the accounts which are set out on pages 4 to 9 

## Respective responsibilities of the 

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: 

The trustees who are also directors of the company for the purpose of 

Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention. 

## Basis of independent examiner's report 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. 

## Independent examiner's statement 

, 

In our opinion the financial statements: 

give a true and fair view of the of the state of the company's affairs as at 30 September 2024 andof its profit for the year then ended; 

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - Financialhave | oabaoheReporting inStandard accordance with102; and the requirements ofthe Companies Act 2006. sesesedfe enema Dated:11 July 2025 Abu Nowshed FUCA . Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 OED West Midlands 

Page 1 



## THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

## REPORT OF THE 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

The Charities Act 2011, together with the financial statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005. 

## Structure, Governance and Management 

## Organisation 

A board of trustees of up to 6 members, who meet regularly and administer the charity. 

## Risk policy 

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. 

## Volunteers 

Many volunteers give up their time to help at the school, particularly at weekends and in the evenings. We are greatly indebted to these volunteers for their commitment and support. 

## Objectives and activities 

The principal activity of the company continues to be that of enhancing, enriching and distributing educational values and system through providing educational materials and resources in a school in Sylhet, Bangladesh through sponsorships and donations. 

## Achievements and performance 

The trustees consider the goals achieved from school activities are particularly satisfactory however, the trustees continued effort in supporting the children in the school has helped many disadvantaged children achieving higher education and seeing prospering in life. 

## Financial review 

Plans for future periods 

The organisation continue to build on its strengths and providing educational services to much needed community. 

Page 2 



## THE AZAD CHOUDBURY EDUCATION AND WELFARE TRUST 

## REPORT OF THE (Continued) 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

## Accounting and reporting responsibilities 

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP 2015 (FRS102); make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been 

followed,subject to any material departures disclosed and explained in 

the financial statements; prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at withany time the financial position of the charity and enable them to ensure that the financial statements comply. the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 


**----- Start of picture text -----**<br>
Approved by(‘S trustees On I \July 2025 signed on its behalf by:<br>Abul Kalam A? é, houdhury<br>Trustee<br>**----- End of picture text -----**<br>


Page 3 




**----- Start of picture text -----**<br>
THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST<br>**----- End of picture text -----**<br>


, 


**----- Start of picture text -----**<br>
BALANCE SHEET<br>AT 30 SEPTEMBER 2024<br>Note 2024 2023<br>£ £ £ £<br>Current assets<br>Bank Accounts 847 1,538<br>847 1,538<br>Creditors<br>Amounts falling due within<br>one year 5 408 520<br>Net current assets 439 1,018<br>Total assets less current liabilities 439 1,018<br>Net assets £ 439 £1,018<br>Capital funds ) ) ) .<br>Restricted funds (28) 966<br>Unrestricted funds 467 52<br>Total funds £ 439 £1,018<br>Approved by the trustees on uly 2025 and signed on its behalf.<br>Abul Kalam Azaq Choudhury<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
The annexed notes form part of these financial statements.<br>**----- End of picture text -----**<br>


Page 4 



; 

## THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024 

; 

||||||Rest'd||Total|Total|
|---|---|---|---|---|---|---|---|---|
|||Unrest'd||Income|||Funds|Funds|
||||Funds||Funds||2024|2023|
||||£||£||£|£|
|Incoming resources|||||||||
|Incoming Resources from|||||||||
|generated funds:|||||||||
|Voluntary income||50,708|||886||$1,594|29,118|
|Total incoming resources||50,708|||886||$1,594|29,118|
|Resources expended|||||||||
|Charitable activities||49,885|||1,880||51,765|32,205|
|Governance costs|||408||0||408|520|
|Total resources expended||50,293|||1,880||52,173|32,725|
|Net movement in funds|;||415.||(994)||(579).|(3,607)|
|Total funds brought forward||£|52|£|966|£1,018||4,625|
|Totalfundscarriedforward||£|467|£|(28)|£|439|£1,018|



Details of Incoming resources and resources used are given in the notes to the financial statements. 

Page 5 



; 

: 

## THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

## STATEMENT OF FINANCIAL ACTIVITIES 

## DETAILED ANALYSIS OF MOVEMENTS IN FUNDS 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

||||2024|||2023||
|---|---|---|---|---|---|---|---|
|||£||£|£||£|
|Unrestricted General Fund||||||||
|Opening balance||52|||3,066|||
|General donation||50,708|||27,936|||
|Overseas donations<br>Accountancy||(49,885)<br>(408)|||(30,430)<br>(520)|||
|||||467|||52|
|Restricted Student Fund||||||||
|Opening Balance||966|||1,559|||
|Student Sponsorships||886|||1,182|||
|Overseas donations||(1,880)|||(1,775)|||
|||||(28)|||966|
|Total fundsat30September2024|**_**||;|£439|;||£1,018|



Page 6 



THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

1. Accounting policies 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. 

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A. 

The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. 

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated. 

## Cashflow statement 

The Company has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cashflow statement on the grounds that it is a small company. 

## Incoming resources 

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. 

## Resources expended 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. 

Page 7 



THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST 

. 

# NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 30 SEPTEMBER 2024 

## 2. Turnover 

Turnover consists of general donation from Birmingham Rotary Club and support from its members as well as other general donations. Funders and Supporters: Birmingham Rotary Club £5000, F/FLOW BORA CHARITY £43,215. 

## 3. Staff costs 

## 4. Grants Made 

Details of individual grants payable are available at your request. 

## 5. Creditors 

Amounts falling due within one year:- 

||||2024|2023|
|---|---|---|---|---|
||||£|£|
|Sundry|creditors||408|520|
|||7|£408|£520|



## 6. Incoming resources 

|Incoming resources||||||
|---|---|---|---|---|---|
||||Rest'd|||
|||Unrest'd<br>Funds|Income<br>Funds|Total<br>Funds|Total<br>Funds|
|||2024|2024|2024|2023|
|||£|£|£|£|
|Voluntary Income||||||
|General donation||50,708|0|$0,708|27,936|
|Student Sponsorships||0|886|886|1,182|
||_|$0,708|886|51,594|29,118|



Page 8 



THE AZAD CHOUDHURY EDUCATION AND WELFARE TRUST NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30 SEPTEMBER 2024 

## 7. Charitable activities 

|7.|Charitable activitiesactivities||||
|---|---|---|---|---|
||Overseas donations|2024<br>£<br>49.885|2024<br>£|2023<br>£<br>30,430|
|8.|Governance costs||||
||Accountancy|2024<br>£<br>408|2024<br>£|2023<br>£<br>520|
||||408|520|