JUNNURAIN EDUCATION & CULTURAL TRUST Charity Registration Number: 1141217 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 REPORTING ACCOUNTANTS- AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E1 4SA TEL.. 020 7790 6111 Page 10112 JUNNURAIN EDUCATION & CULTURAL TRUST FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Pages Information of financial st3￿[neTrts Rèport ol the Executs've Ctsmtnittee Stslefflenl of resFonsibilities ol the Committee.. Independent Examinerfs Report Income and Expendit¢Jie Ac¢ount5 Statement of Assets and LIa￿lItIeS 10 Notes to the Accounts 11-12. Page2 0112 JUNNURAIN EDUCATION & CULTURAL TRUST FOR THE YEAR ENDED 31 MARCH 2025 MANAGEMENT COMMITTEE CHAIR PERSON Mf Abdul Mollib ADDRESS 79 Feenan Highway Tilbury Essex RM188EX BANKER HSBC BANK PLC INDEPENDENT EXAMINER AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E1 4SA TEL". 020 7790 6111 's Tnjslees.. Mr Abdul Mo(Iib Mr Shahiqul Haque Mr MD Syedul Islam Page3of 12 JUNNURAIN EDUCATION & CULTURAL TRUST REPORT OF THE EXEGUTIVE COMMifFEE FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees present their report and financial slalemenls for Ihe year ended 31 March 2025. The Trustees have adopicd tlie provisions of the Statement of Re¢oininended PTacliee {SOKP) Accounting aiid Reportiiig by Cliarities issued in 2005 in preparing the anniial repon and fiiiancial slatemeiiis of the ChaTIty. Legal Status: Charity: Registered with the Charity Commission, Charity Number.. 1141217 Objccts, Principal Activities and Organisation of the Charity The Cliarity was eslablish¢d with a view lo proinoting t])e benefit of Bangladeshi people resideni in the UK or Baiigladesh by.. a) To Advance the education of Children in Bangladesh b) The Telkef of fsnancial hardship and relief of sickttess aiid preservaiion of health &moiTrg elderly people residing in Bangladesh c) The relief of poverty ihTougout the world Page 4 of 12 JUNNURAIN EDUCATION & CULTURAL TRUST REPORTOF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2025 Organisation: A Management Committee. the members of which are the trustees manages the affairs ol the charity The Mana9ement Comfflittee manages the business ol tme d)arity induding the paying ol all expenses Trustees". Trustees. who arc all member5 of the executive committee, and who served diiring the year are S¢t out on page i. The trustees are elected at the Annual General Meetin& for membership of the Executive Committee and serve uiitil ihe end of the next Annual General Meeting, where they can stand for re- election as members of the new Executive ComFnittee. Trustees responsibilities in relation to the financial stalements The committee or Trustees aTe required by charity's law to prepare financial statements for each fiiiancial year which (yive a true and fair view of Ilie financial activities of ihe charity and of its finaiicial position at Ilie end of that ye2T. In preparing those financial sttttcinents the Trust¢es are required to.. The Trustees are responsible for preparing the Tiustees Annual Report and the Financial Statements in accordance with applicable law and regulations and Uniied Kingdom Accounting Standard5 Iuniled Kingdom Generally Accepted Accountsng PraGliTrl. The Saw applicable lo charities in England and Wales requires the TnJstees to prepare Financial Slaiements for each financial year thieh give a true and lair view of Ihe state of affairs ol the charily and of Ihe incoming re50uices and applicalion ol resources of the chaFIty for thal period. In preparing tt)e5e Financial Statements. kne Trustees are required to.. Select suitable accounting policies and then apply thern consislentty-. Ob5etve Ihe methods and principles in Ihe Charities SORP". Make judgements and accounting eslimales that are reasonable and prudent., Prep8re the Finan¢ial Statements on the going concein basis unles5 11 is inappropnale to presume that the charity will continue in operation The Trusiees are responsible lor kEeping proper accounting records that disclose wth ￿aSonable accura al any time the financial position ol Ihe charity and enable them to ensure that the Financial Staternenls comply with the Charities Act 2011. The Chanty (Accounts and Reports) Regulations 2008 and the provisK)ns of the trust deed. They are also responsible for saleguai(Jing the assets of the charity and henTr lor taking reasonable steps for Ihe prevenlion and ijelection ol fraud and glher irregularities VOLUNTEERS.. The Ttuslee5 wish to record their appre￿ation on behalf of the Charity and comrnunity lor the volunteeis who. a531St in the smooth running of the Charity ar￿ are critical in helpin9 lo keeps the running costs down RISK REVIEW: The TnJstee5 have conducted their own review tsf the major nsks to which the Charity is exposed arKI 51eps have been initiaied lo minimise the identified risks Al functions ol the Charity are subjerted to per￿ttIc review resulb.ng in a process of ongoing improvernenl. All slaff and volunteeis are trained and have all the Tequired stalulory and ￿9￿latOry clearartss required. PageSof 12 JUNNURAIN EDUCATION & CULTURAL TRUST REPORTQF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2025 SERIOUS INCIDENTS AND EXCEPTIONS.. The Trustees are pleased lo note, that there weie no incidenis which gave rise to the need lor the Trustees lo lodge a Serious Incident Report wlh the Charity Commission. Furthermore, there were no Exceptions recorded an4 which gave Trse to the need for the Trustees to fecord on the Charity's Exceptvns. Register_ RELATED PARTY TRANSACTIONS: Ouring the yeai ts Charity w35 under t￿ tonliol OfT￿sIeeS and Mana9emenl Comrnitlee members 35 hsled above. This report, which has been prepared in accordan￿ with the special provisions ol Part 15 of the Cornpanies Act 2006 applicable to small companies. No rnetnbers ol the mana9emenl committee received any remuneiation during the year ND trustee or other person ielaled lo the charity had any personal interest In any contract or tr8nsach.on entered into by the charity during the year. Reserve Policy It is the PC>ly ol Ihe charity that unresiricled funds, which have not been designat￿ lor a $peafic use, shovld be maintained at a level equivalenl to its expenditure. The Trustees consider that reserves al this level will ensure that, In the event of a significant drop in funding They wll be able lo continue the charity's current activitie5 while c0fi5ideration is given lo ways in whith additional funds rnay be rais&d. The Centre wll 8Ctively work lo achieve this level of reSe￿e5. INDEPENDENY EXAMINER According lo the provisions of the Charities Act 2008 and updated 2011. the Committee has agreed Ihat a¢)d audit is noi required lor this finanaal year However due to provisions ol the 58me act an independent examiner Is iequired and AM Accountancy se￿ICe$ appointed as exEemal Accountant or Independent Exarniner. Trans2Ction and financial position The Statement of Financlal Activities shows net surplus lor Ihe year of £28.694 and our ac¢umulaled funds stand at £36,634 in total. AM Accountancy Services carried out an independent examination of the accounts included in the report. This report, which has been prepared in accordance with the Staternent of Recornmended Practice ISORPI Accounting and Rep)rting by Charities issued in 2005. Approved by the trustees and signed on bt5 behalf by This report was appioved by the Executive Committee on and signed on their behalf. Mr Abdul Mouib (Chairmanl Pagé60112 Accountants, Report To the Trustees of JUNNURAIN EDUCATION & CULTURAL TRUST FOR THE YEAR ENDEO 31 MARCH 2025 We report on the accounts for Ihe year ended 31 March 2025 sel out on page5 8 to 12 which have been prepared under the historical cost convention and the accounting poliues sel oul in note 1 lo the financial slalements. Respective Rcsponsibilities of Trustees and Accountants As described on page 5 tlie trustees are responsible for the prEparation of the financial statements. and they consider tliat Ilie trust is exeTnpi from an audit. It is our responsibility to carry out procedures designed to enable us 10 repc>rt our opinion to you. 118sis of Opinion We conducted Our work in accordance with the Staternent ol Standards for Reporting Accoijnlants, and so our procedures consi51ed ol comparing the accounts with the accounting record5 kepl by the charity. and making such limited enquiries ol ihe trustees and Offi￿rS as we considered necessary for the purpose of this report. These procedures provide only the assurance expressed in our OPinKJn. Opinion In our opinion.. lal The accounis are in agreement with the accounting records kept by the charity under tre rfjquiremenis of the Stslement ol Recornmended Piactice- Accounting arid Rep(rting by Chaiilies,. Ibl Having iegard only to, an¢J on Ihe basis ol, the information contained in those accounts-. 111 The account5 have been ¢Jrawn up in a mannei consistent with the accounting requirements speTrfied the Slatemenl of Recommendecl Practice- Accounting and Reporting by Charities, and 121 The charity satisfied the conditN)ns for the exemption from an audit ol the accounts lor the year specified in the Charitie5 Act. 131 This unaudited Account we have prepared in accordance with the figure, information and explanation we have received from the rnanagement of IhÈ current comtnittee. L￿1 L&$ . AM ACCOUN'TAIN(."1' S1-.III'ICL.S -qJ IILN J(iNs1)N I 6111 FAX.. O?0 7790 SOJ j AM ACCOUNTANCY SERVI 43 BEN JONSON RDAO LONOON E14SA ES Date.. Page 7 of 12 JUNNURAIN EDUCATION & CULTURAL TRUST Statement of Financial Activities Ilncome & Expense Statement) FOR THE YEAR ENDED 31 MARCH 2025 2025 Tot81 2024 To131 Notes Unrestricted Restricte(I Incomlng Resources Voluntary income-. Memebership fees General Donation 8 Conlribution Piojects foi Poor & Needy 27,838 26,317 27.838 26,317 25.751 6.146 Other Income: Donation5 Via Gift Aid 8 Just Gwing Total Incomln Resources 54,155 54.155 31.897 Resources Expended Direct Charltsble Expen¢Jlture Education and Building Projects in 8angladesh Projects lor Poor & Neecly Donalions lo Charities Postage and Stationeries Telephone, lax and photocopies Rent. Rates and service charges L￿ht, Heat and Water Books and Materia15 riavel & Transport Cleaning Vvages and Volunteer expenses 15,2 9.310 15,200 9,310 25.396 36.754 170 170 180 150 150 195 Dired charitable ex enditure 24,830 24.83D 62,505 Management & AdmlnSstratlon Expenses.. Accountsncy Advertising and promotion Bank charges Insuran CR8 fee Depreciation Sundry 400 400 400 231 231 351 Mana ement & Adminislralion Ex enses". 631 631 751 Total Resour¢es Ex ended 25.461 25,461 63.256 Net In¢omlng Re50uices I (resources expended) 28,694 28.694 .31.359 Net Movement funds for the period: 28,694 28.694 -31,359 Total Funds Brought forward 7,940 7.940 39,299 8alan¢e at 31 March 2025 36,634 36,634 7.940 Page 80112 JUNNURAIN EDUCATION & CULTURAL TRUST Summary Income and Expenditure Account FOR THE YEAR ENDED 31 MARCH 2025 202S Notes Income Total expenditure Net Surplus (Delicrtl for the financial year 54.155 25.461 28,694 There were no recogniseo gains other than those induded in the Incorne arld Expenditure Account for current year. Page9of12 JUNNURAIN EDUCATION & CULTURAL TRUST Statement of Assets & Liabilities l Balance Sheet) As at 31 March 2025 2025 NOTE Current Asset5 Cash al Bank & in HatTrd 40,526 40.526 Current Liabillties Amount falling due to one year Creditors & Accruals 3.892 NET CURRENT ASSETS I ILIABILITIESI 36,634 TOTAL ASSETS LESS CURRENT LIABILITIES 36,634 FUNDS: 8rought Forward 7,940 ExcessJlDeficill ol income over expendilufe 28.694 rotal Funds 36.834 rhè Iinanaal ststemenis were approved by the Executive Committee arKI signed on Iheir behalf." Mi Abdul Motiib Ichaiipersonl The Note5 on pages 10 to 12 forrn part ol the finaniial staternents Page 100112 JUNNURAIN EDUCATION & CULTURAL TRUST FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE ACCOUNTS 1. ACCOUNTING POLICIES . Basis of Accountin9 Basis ol accounting The Financial Statement5 have been prepared under the historical cost convention. as modified by the revaluation of certain fixed as5els and invesiment5 measured al market value. The Finanual Ststemenls have been prepared in accordance wilh the Financial Reporting Slandaro foi SMal￿er Entities (effective January 20151, and the requirements ol Accounting and Repotting by Charities.. Stalemenl of Recommended Piadice applicable to ch8rities preparing their accounts in accoidance with the FinanDal Reporting Standard for Smaller Entities leftecbve January 20151 ISORP 20151_ b. Grants Revenue grants are credited to Ihe Itwrne and Expendilure ac£ount on a ￿￿1vable basis. c. Oonations Donation are recorded on a receipt basis. d. Incoming Resources Voluntary income and ¢Yonakn'on$ are included in Incorning resourTrs when they a￿ receivable, except when Ihe donors speaty thal they musl be used in future accouniing periods or donors, ¢xnditions have not been fulfilled. then the Incorne is deferred. The income from fvjndraising ventures is shown gross, with the associ8ted costs Induded in fundraising costs. e. ResoLtrces Expended Resources expended are inclu¢ed In the Statement of Finanoal Acb"vitie5 on Bccruals basis, indusive of any VAT Ihal cannot be iecovered. Expenditvre that is directly attributable lo speofi¢ actimlies has been induded in these cost categories. Where costs are attributable lo more than one activity, they have been apportioned across the cost categories on a basis consisteni with the use ol those resources. f. Golng Concem Basi5 The financial slalemenls have been prepared on the going concern basis, as in the opinion ol the trustees. there are no Issues arising which wguld suggest any olher basis as being mole appropitate. g. Administration Costs Administralion expendFture indudès 811 expenditure not dTrieclly related to the charitable activity. h. Taxatio As a charity, they are exernpl trom lax on income and gains lalling wlhin section 505 of the Taxes Act 1988 or s256 01 Ihe Taxation of Chargeable GairEs Act 1992 to the extent that these are applied to its charitable objects. No tax chaiges have arisen in the Charity. l. Depieciation.- Depreciation is calculated so as to wrile offf Ihe cost ol an asset. less its estimated residual value. over the useful econornic life of that asset as follows.. Fiylure, Fiibng and Equipment". 15 % on Reduang Balance method Page 11 of12 JUNNURAIN EDUCATION & CULTURAL TRUST FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE ACCOVNTS Net Surplus of the Financial Year The excess of expenditure over income is staled after char9ing'. 2025 Accountants, remuneration 400 Creditors and Acruals Interest Free Loan Accountancy 1,892 2,0(X) 3.892 FundslCapil81 2025 Balan￿ at 31 March 2024 7.940 Balan￿ at 3 April 2024 7.940 Ex￿ssI (Deficit) of Income over Expenditure 28,694 Balante at 31 Mar¢h 2025 36,634 Page 120112