2025-08-31-accounts

Company Registration Number - 07341503

The Charity Registration Number is :- 1138757

Solihull Islamic Education Academy Ltd.

Report and Accounts

31 August 2025

Solihull Islamic Education Academy Ltd.

Report and accounts for the year ended 31 August 2025

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		6
Independent Accountant's Report		8
Funds Statements:-
Statement of Financial Activities		10
Statement of Financial Activities - Prior Year statement		11
Movements in funds		12
Revenue Funds		12
Income and Expenditure account		13
Summary of funds		12
Balance sheet		14
Notes to the accounts		16

Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

The Trustees present their Report and Accounts for the year ended 31 August 2025, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Solihull Islamic Education Academy Ltd.

The charity is also known by its operating name, SIEA

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1138757

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

The Governing Document is dated 24 September 2010 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

Unit 6 Highlands Court Cranmore Avenue, Solihull

West Midlands, B90 4LE Telephone [phone] Email Address [e-mail] Web address www.siea.org.uk

The registered office of the charity for Companies Act purposes is:Unit 6 Highlands Court

Cranmore Avenue, Solihull West Midlands, B90 4LE

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Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

The Trustees in office on the date the report was approved were:-

Dr Issam Ghannam Dr Mudassar Mehboob Suleman Mr Mohammed Shan Mr Salim Mughal Mr Shahzad Naeem Mr Mohammed Iqbal Ally Mr Marwan Ghannam Mr Athar Ayaz Siddiqui Mr Talha Ghannam

The following persons served as Trustees during the year ended 31 August 2025 :-

The trustees who served as a trustee in the reporting period were as shown above.

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The SIEA is dedicated to providing education in Islamic Studies and Asian languages, offering supplementary schooling and evening classes to the general public. Through these educational initiatives, the charity seeks to strengthen intergenerational connections among children, parents, and grandparents, fostering cultural understanding and shared learning experiences. By enhancing language proficiency in Urdu, Arabic, and Bangla, SIEA empowers future generations to provide essential services to individuals who speak these languages.

The SIEA is committed to welcoming both Muslim and non-Muslim students, offering platforms that promote community cohesion and interfaith dialogue. Through education, it seeks to enhance understanding of Islam by ensuring access to credible and trusted sources. The charity champions inclusivity, ensuring equal access to its services regardless of gender, race, ethnicity, or country of origin.

Furthermore, SIEA provides children with the necessary educational support to enhance their knowledge and achievement in subjects taught in state schools, contributing to their overall academic success and future opportunities.

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Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

The main activities undertaken in relation to those purposes during the year.

The SIEA supplementary school for children aged 5 to 16 years remains a valuable resource in forming and developing young adults into highly motivated individuals with a strong sense of community and citizenship. The school continues to attract families from a wide social and cultural background. Our commitment remains steadfast to providing an exceptional education to all, with particular support being provided to those families on low income.

The SIEA supplementary school continues to provide quality education, which empowers children and adults to fully participate in the Society. We develop pride and confidence within the citizen ship framework with the objective of producing inspiring individuals.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Throughout the year, the SIEA has continued to expand and enhance its educational programs, offering valuable initiatives that benefit the wider community. These programs include personal development training, guidance on the practical aspects of death and bereavement, language learning, and a range of regular social events designed to foster engagement and connection.

Collective worship gatherings remain an integral part of SIEA’s efforts, providing a space for raising contemporary issues and addressing significant social and public health concerns. These gatherings serve as forums for meaningful discussions and community reflection.

The SIEA supplementary school, catering to children aged 5 to 16, has played a crucial role in supporting new members of the community by providing a welcoming environment for educational growth and the formation of local friendships and networks. It continues to serve as a vital educational hub.

Additionally, SIEA has maintained its role as a bridge between the community and local government, facilitating the dissemination of important public messages and initiatives to ensure broader accessibility and understanding.

The main achievements and performance of the charity during the year.

Our education and teaching facilities remain dedicated to fostering a strong sense of community through vibrant and engaging programs designed to accommodate learners of all ages and backgrounds. By offering inclusive and dynamic learning opportunities, we cultivate an environment where individuals can develop their skills, enhance their knowledge, and build meaningful connections within a diverse and supportive educational setting.

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Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Through an expanded range of courses, both children and adults have acquired valuable new skills, particularly in foreign languages. These programs have significantly strengthened language proficiency among the younger generation, fostering greater communication and understanding. By bridging generational gaps, improved language skills contribute to stronger intergenerational connections, enabling more meaningful interactions within families and the broader community.

The degree to which the achievements and performance during the year have benefited wider society.

Throughout the year, SIEA has made significant contributions to fostering inclusivity and strengthening interfaith relationships. Its events have provided a welcoming platform where individuals from diverse social and cultural backgrounds can come together, promoting mutual respect, understanding, and a shared sense of community.

In addition, SIEA has delivered insightful presentations during these gatherings, focusing on constructive ways to challenge extremist narratives and counter ideologies that promote terrorism. By facilitating informed discussions and engagement, SIEA continues to play an essential role in encouraging dialogue, awareness, and social cohesion.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The SIEA board of directors may by ordinary two third majority appoint a person who is willing to act as a Director.

No person other than a replacement of Director retiring or resigned may be appointed as Director. Any SIEA director can give a notice that states the director’s intention to propose the appointment of a person as a Director and a further director’s intention to second that appointment and contains the details that, if the person were to be appointed, the SIEA would have to file at Companies House; and is signed by the person who is to be proposed to show his or her willingness to be appointed.

Bankers Barclays Bank PLC. 201 Stratford Road, Solihull B90 3AT Accountants M R Mughal & Co. 253 Alcester Road South, Birmingham. B14 6DT

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Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

Financial review

The charity's financial position at the end of the year ended 31 August 2025

The financial position of the charity at 31 August 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds Unrestricted Revenue Funds available for the general purposes of the charity Net income	2025 £ 33,235 807,873 807,873	2024 £ 21,401 774,638 774,638

Financial review of the position at the reporting date, 31 August 2025 .

The trustees consider the financial performance by the charity during the year to have been satisfactory. Specific changes in fixed assets are detailed in the notes to the accounts.

Policies on reserves.

The general reserves are used to support the on-going activities of the charity. The general reserve now stands at £807,873. The Trustees consider that these reserves provide an adequate buffer to support the activities of the charity.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Mr M R Mughal Member of Chartered Certified Accountants 253 Alcester Road South Birmingham B14 6DT

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Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

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

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

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Solihull Islamic Education Academy Ltd.

Company Registration Number - 07341503

Trustees' Annual Report for the year ended 31 August 2025

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 10 to 21.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 9 April 2026.

Mr Shahzad Naeem Director and Trustee

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Solihull Islamic Education Academy Ltd.

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 August 2025

I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 21 for the year ended 31 August 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 16.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

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Solihull Islamic Education Academy Ltd.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material 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 386 of the Companies Act 2006 and 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 accounts set out in section 396 of the Companies Act 2006 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

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 financial statements to be reached.

Signed:-

Mr M R Mughal - Independent Examiner

Chartered Certified Accountants

253 Alcester Road South Birmingham B14 6DT

This report was signed on 20 April 2026

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Solihull Islamic Education Academy Ltd. - Statement of Financial Activities for the year ended 31 August 2025

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 August 2025, as required by the Companies Act 2006)

Current year Unrestricted Funds 2025 £ Income & Endowments from: Donations & Legacies A1 63,694 Charitable activities A2 67,678 Investments A4 26,273 Total income A 157,645 Expenditure on: Charitable activities B2 124,410 Total expenditure B 124,410 Net income for the year 33,235 Net income after transfers A-B-C 33,235 33,235 Reconciliation of funds:- E Total funds brought forward 774,638 Total funds carried forward 807,873 Net movement in funds SORP Ref	Current year Restricted Funds 2025 £ - - - - - - - - - - -	Current year Total Funds 2025 £ 63,694 67,678 26,273 157,645 124,410 124,410 33,235 33,235 33,235 774,638 807,873	Prior Year Total Funds 2024 £ 60,330 72,460 23,706 156,496 135,095 135,095 21,401 21,401 21,401 753,237 774,638

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 16 to 21 form an integral part of these accounts.

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Solihull Islamic Education Academy Ltd. - Statement of Financial Activities for the year ended 31 August 2025

Income from: Donations & Legacies A1 Charitable activities A2 Investments A4 Total income A Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds	Prior Year Unrestricted Funds 2024 £ 60,330 72,460 23,706 156,496 135,095 135,095 21,401 21,401 21,401 753,237 774,638	Prior Year Restricted Funds 2024 £ - - - - - - - - - - -	Prior Year Total Funds 2024 £ 60,330 72,460 23,706 156,496 135,095 135,095 21,401 21,401 21,401 753,237 774,638

All activities derive from continuing operations

Solihull Islamic Education Academy Ltd. - Resources applied in the year ended 31 August 2025 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Net resources available to fund charitable activities	2025 £ 33,235 222,500 255,735	2024 £ 21,401 (222,500) (201,099)

The notes attached on pages 16 to 21 form an integral part of these accounts.

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Solihull Islamic Education Academy Ltd. - Statement of Financial Activities for the year ended 31 August 2025

Movements in revenue and capital funds for the year ended 31 August 2025

Revenue accumulated funds

Accumulated funds brought forward Closing revenue funds Summary of funds Revenue accumulated funds Recognised gains and losses before transfers	Unrestricted Restricted Funds Funds 2025 2025 £ £ 774,638 - 33,235 - 807,873 - 807,873 - Unrestricted Restricted and Funds Designated funds 2025 2025 £ £ 807,873 -	Total Funds 2025 £ 774,638 33,235 807,873 807,873 Total Funds 2025 £ 807,873	Last year Total Funds 2024 £ 753,237 21,401 774,638 774,638 Last Year Total Funds 2024 £ 774,638

The notes attached on pages 16 to 21 form an integral part of these accounts.

12

Solihull Islamic Education Academy Ltd. - Statement of Financial Activities for the year ended 31 August 2025

Solihull Islamic Education Academy Ltd.

Income and Expenditure Account for the year ended 31 August 2025 as required by the Companies Act 2006

2025 £ Income Income from operations 131,372 Income from investments, other than interest receivable 24,000 Interest receivable 2,273 Gross income in the year before exceptional items 157,645 Gross income in the year including exceptional items 157,645 Expenditure Charitable expenditure, excluding depreciation and amortisation 108,418 Depreciation and amortisation 15,092 Governance costs 900 Realised losses on disposals of social investments which are programme related - Total expenditure in the year 124,410 33,235 Tax on surplus on ordinary activities - 33,235 Retained surplus for the financial year 33,235 All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income

2024 £ 132,790 21,900 1,806 156,496 156,496 119,103 15,092 900 - 135,095 21,401 - 21,401 21,401

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 16 to 21 form an integral part of these accounts.

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Solihull Islamic Education Academy Ltd. - Balance Sheet as at 31 August 2025

		SORP
	Note	Ref		2025		2024
				£		£
Fixed assets		A
Tangible assets	10	A2		645,644		660,736
Current assets		B
Debtors	11	B2	268		430
Cash at bank and in hand		B4	200,620		151,389
Total current assets			200,888		151,819
Creditors: amounts falling due within
one year	12	C1	(38,659)		(37,917)
Net current assets				162,229		113,902
The total net assets of the charity				807,873		774,638
The total net assets of the charity are	funded	by the	funds of the	charity, as follows:-
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds	15	D3		807,873		774,638
Designated Funds
Total charity funds				807,873		774,638

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Solihull Islamic Education Academy Ltd. - Balance Sheet as at 31 August 2025

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Mr Shahzad Naeem

Trustee Approved by the board of trustees on 9 April 2026

The notes attached on pages 16 to 21 form an integral part of these accounts.

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Solihull Islamic Education Academy Ltd.

Notes to the Accounts for the year ended 31 August 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Policies relating to categories of income and income recognition.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

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Solihull Islamic Education Academy Ltd.

Notes to the Accounts for the year ended 31 August 2025

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.

Freehold premises

2 % straight line

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

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Solihull Islamic Education Academy Ltd.

Notes to the Accounts for the year ended 31 August 2025

Creditors and provisions

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the chari

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

5 Net surplus before tax in the financial year

Depreciation of owned fixed assets The net surplus before tax in the financial year is stated after charging:-	2025 £ 15,092	2024 £ 15,092

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

7 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Total salaries, wages and related costs Numbers of full time employees or full time equivalents The average number of total staff employed in the year was	2025 £ 57,893 57,893 2025 11	2024 £ 66,602 66,602 2024 12

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

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Solihull Islamic Education Academy Ltd.

Notes to the Accounts for the year ended 31 August 2025

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

9 Deferred income - Unrestricted and Designated funds

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|||||| |---|---|---|---|---| |Opening|Released|Received|Deferred| |Deferrals|from prior|less released|at year end| |years|in year| |£|£|£|£| |School fees received in advance|33,252|33,252|36,705|36,705| |Total|36,705|33,252|36,705|34,016| |2025|2024| |£|£| |These deferrals are included in creditors|34,016|36,705|

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The deferrals included in creditors relate to school fees received in advance as relating to specific periods and represent those parts which relate to periods subsequent to the accounting year end and are treated as receipts in advance, or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the unrestricted funds by the h it

10 Tangible fixed assets

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|||||| |---|---|---|---|---| |Land and|Plant &|Motor| |Total| |Buildings|Machinery|Vehicles| |£|£|£|£| |Cost| |-|-| |At 1 September 2024|754,589|754,589| |Additions|-|-|-|-| |At 31 August 2025|754,589|-|-|754,589| |Depreciation| |-|-| |At 1 September 2024|93,853|93,853| |-|-| |Charge for the year|15,092|15,092| |At 31 August 2025|108,945|-|-|108,945| |Net book value| |At 31 August 2025|645,644|-|-|645,644| |At 31 August 2024|660,736|-|-|660,736|

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11 Debtors

Prepayments and accrued income

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||| |---|---| |2025|2024| |£|£| |268|430|

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Solihull Islamic Education Academy Ltd.

Notes to the Accounts for the year ended 31 August 2025

12 Creditors: amounts falling due within one year Accruals Deferred Income - Unrestricted & designated funds PAYE, NIC VAT and other taxes 13 Income and Expenditure account summary At 1 September 2024 Surplus after tax for the year At 31 August 2025	2025 £ 4,011 34,016 632 38,659 2025 £ 774,638 33,235 807,873	2024 £ 600 36,705 612 37,917 2024 £ 753,237 21,401 774,638

14 Particulars of how particular funds are represented by assets and liabilities

At 31 August 2025 Tangible Fixed Assets Current Assets Current Liabilities At 1 September 2024 Tangible Fixed Assets Current Assets Current Liabilities	Unrestricted funds £ 645,644 200,888 (38,659) 807,873 Unrestricted funds £ 660,736 151,819 (37,917) 774,638	Designated funds £ - - - Designated funds £ - - - -	Restricted funds £ - - - - Restricted funds £ - - - -	Total Funds £ 645,644 200,888 (38,659) 807,873 Total Funds £ 660,736 151,819 (37,917) 774,638

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Solihull Islamic Education Academy Ltd.

Notes to the Accounts for the year ended 31 August 2025

15 Change in total funds over the year as shown in Note 14 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds	£ 774,638 774,638 774,638 Funds brought forward from 2024	See Note 16 £ 33,235 33,235 33,235 Movement in funds in 2025	See Note 0 £ - - - Transfers between funds in 2025	£ 807,873 807,873 807,873 Funds carried forward to 2026

16 Analysis of movements in funds over the year as shown in Note 15

			Other
	Income	Expenditure	Gains &		Movement
			Losses		in funds
	2025	2025	2025		2025
	£	£	£		£
Unrestricted and designated funds:-
Unrestricted Revenue Funds	157,645	(124,410)		-	33,235

17 The purposes for which the funds as detailed in note 15 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Restricted funds:-

18 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

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Solihull Islamic Education Academy Ltd.

Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

19 Donations and Legacies Current year Unrestricted Funds 2025 £ Donations and gifts from individuals 62,572 - 63,694 Revenue grants from government and public bodies - - Revenue grants and donations from non public bodies - - Donations and gifts from individuals Total private sector revenue grants Gift aid donation claims Coronavirus Job Retention Scheme Total donations and gifts from individuals Donations from non public bodies Total public sector revenue grants	19 Donations and Legacies Current year Unrestricted Funds 2025 £ Donations and gifts from individuals 62,572 - 63,694 Revenue grants from government and public bodies - - Revenue grants and donations from non public bodies - - Donations and gifts from individuals Total private sector revenue grants Gift aid donation claims Coronavirus Job Retention Scheme Total donations and gifts from individuals Donations from non public bodies Total public sector revenue grants	Current year Restricted Funds 2025 £ - - - - - - -	Current year Total Funds 2025 £ 62,572 - 63,694 - - - -	Prior Year Total Funds 2024 £ 60,330 - 60,330 - - -
Total Donations and Legacies A1	63,694	-	63,694	60,330

20 Income from charitable activities - Trading Activities Current year Unrestricted Funds 2025 £ Primary purpose and ancillary trading 67,678 67,678 Total Primary purpose and ancillary trading School fees	Current year Restricted Funds 2025 £ - -	Current year Total Funds 2025 £ 67,678 67,678	Prior Year Total Funds 2024 £ 72,460 72,460

22

Solihull Islamic Education Academy Ltd.

Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015

21 Total Income from charitable activities

Current year Unrestricted Funds £ 2025 Total income from charitable trading 67,678 Total from charitable activities A2 67,678	Current year Restricted Funds £ 2025 - -	Current year Total Funds £ 2025 67,678 67,678	Prior Year Total Funds £ 2024 72,460 72,460

22 Investment income

Property Rental Income Bank Interest Receivable Total investment income A4	Current year Unrestricted Funds 2025 £ 24,000 2,273 26,273	Current year Restricted Funds 2025 £ - - -	Current year Total Funds 2025 £ 24,000 2,273 26,273	Prior Year Total Funds 2024 £ 21,900 1,806 23,706

23 Expenditure on charitable activities - Direct spending

Current year Unrestricted Funds 2025 £ 57,893 Total direct spending B2a 57,893 Gross wages and salaries - charitable activities	Current year Restricted Funds 2025 £ - -	Current year Total Funds 2025 £ 57,893 57,893	Prior Year Total Funds 2024 £ 66,602 66,602

24 Expenditure on charitable activities - Charitable trading

Current year Unrestricted Funds 2025 £ 25,572 Reallocated from support costs 40,045 Total charitable trading costs B2b 65,617 Cost of charitable letting of none investment property	Current year Restricted Funds 2025 £ - - -	Current year Prior Year Total Funds Total Funds 2025 2024 £ £ 25,572 25,108 40,045 42,485 65,617 67,593

23

Solihull Islamic Education Academy Ltd.

Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015

25	Support costs for charitable activities
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2025	2025	2025	2024
		£	£	£	£
	Premises Expenses
	Rates and water charges	3,769	-	3,769	3,260
	Light heat and power	3,563	-	3,563	4,411
	Premises repairs, renewals and maintenance	3,660	-	3,660	2,319
	Property insurance	2,038	-	2,038	3,338
	Administrative overheads
	Telephone, fax and internet	606	-	606	686
	Stationery and printing	43	-	43	319
	Sundry expenses	8,834	-	8,834	7,244
	Professional fees paid to advisors other than the auditor or examiner
	Other legal and professional	1,728	-	1,728	5,070
	Financial costs
	Bank charges	712	-	712	746
	Depreciation & Amortisation in total for the	15,092	-	15,092	15,092
	Support costs before reallocation	40,045	-	40,045	42,485
	Less support costs reallocated to specific activities
	To charitable trading costs	(40,045)	-	(40,045)	(42,485)
	The basis of allocation of costs between activities is	described under accounting policies

26 Other Expenditure - Governance costs

Independent Examiner's fees Total Governance costs	Current year Unrestricted Funds 2025 £ 900 900	Current year Restricted Funds 2025 £ - -	Current year Total Funds 2025 £ 900 900	Prior Year Total Funds 2024 £ 900 900

24

Solihull Islamic Education Academy Ltd.

Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015

27 Total Charitable expenditure

Current year Unrestricted Funds 2025 £ Total direct spending B2a 57,893 Total charitable trading costs B2b 65,617 Total Governance costs B2e 900 Total charitable expenditure B2 124,410	Current year Current year Prior Year Restricted Funds Total Funds Total Funds 2025 2025 2024 £ £ £ - 57,893 66,602 - 65,617 67,593 - 900 900 - 124,410 135,095

25