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2025-08-31-accounts

Charity registration number: 1144464

MADHEPUR EDUCATIONAL AND WELFARE TRUST TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Madhepur Educational and Welfare Trust Contents

Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6—8
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 9

Madhepur Educational and Welfare Trust Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

The relief of financial hardship among people living in the state of Bihar, India, by providing such persons with grants, goods and services to support their basic needs of education, food, clothing and shelter.

Reference and Administrative Details

Trustees

Salim Mohmed Musa Langia - Trustee Yakub Mohmed Petel - Trustee

Charity Number

1144464

Principal Address

50 Bradbourne Road Leicester Leicestershire LE5 5AL

Independent Examiner

Nazir Malida FCCA Chartered Certified Accountants & Registered Auditors Watergates Chartered Certified Accountants & Registered Auditors Watergates Building, 109 Coleman Road Leicester LE5 4LE

Page 1

Madhepur Educational and Welfare Trust Trustees' Report (continued) For The Year Ended 31 August 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Salim Mohmed Musa Langia Trustee 3rd December 2025

Page 2

Madhepur Educational and Welfare Trust Independent Examiner's Report to the Trustees of Madhepur Educational and Welfare Trust For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Madhepur Educational and Welfare Trust (the Trust) for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 accounts to be reached.

Nazir Malida FCCA Chartered Certified Accountants & Registered Auditors 3rd December 2025 Watergates Building, 109 Coleman Road Leicester LE5 4LE

Page 3

Madhepur Educational and Welfare Trust Statement of Financial Activities For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Raising funds
4
NET EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8
2025
Unrestricted
funds
£
75,069
2024
Unrestricted
funds
£
35,422
(102,129) (98,683)
(27,060) (63,261)
(27,060)
86,410
(63,261)
-
59,350 86,410

The notes on pages 6 to 8 form part of these financial statements.

Page 4

Madhepur Educational and Welfare Trust Balance Sheet As At 31 August 2025

Notes
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
7
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
8
On behalf of the board
Salim Mohmed Musa Langia
Trustee
3rd December 2025
2025
Unrestricted
funds
£
59,700
2024
Total
funds
£
86,760
59,700
(350)
86,760
(350)
59,350 86,410
59,350 86,410
59,350 86,410
59,350 86,410
59,350 86,410

The notes on pages 6 to 8 form part of these financial statements.

Page 5

Madhepur Educational and Welfare Trust Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Madhepur Educational and Welfare Trust is an unincorporated charity registered with the Charity Commission, registered charity number 1144464. The principal address is 50 Bradbourne Road , Leicester, Leicestershire, LE5 5AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 75,069 35,422
  1. Analysis of Expenditure
Raising funds
Raising funds
Activities
undertaken
directly
£
101,485
Support
costs
(see note 5)
£
644
2025
Total
£
102,129
Activities
undertaken
directly
£
98,000
Support
costs
(see note 5)
£
683
2024
Total
£
98,683

Page 6

Madhepur Educational and Welfare Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

  1. Support Costs
General administration
General administration
2025
Raising
funds
£
644
2024
Raising
funds
£
683
  1. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

  1. Creditors: Amounts Falling Due Within One Year
.
Creditors: Amounts Falling Due Within
One Year
Accruals and deferred income
.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1
September
2023
£
-
As at 1
September
2024
£
86,410
Income
£
75,069
2025
£
350
Expenditure
£
(102,129)
2024
£
350
As at 31
August 2025
£
59,350
86,410 75,069 (102,129) 59,350
Prior year
adjustment
£
149,671
Income
£
35,422
Expenditure
£
(98,683)
As at 31
August 2024
£
86,410
- 149,671 35,422 (98,683) 86,410

8. Movement in Funds

  1. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

Page 7

Madhepur Educational and Welfare Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

2025 2024
£ £

10. Related Party Disclosures

Page 8

Madhepur Educational and Welfare Trust Detailed Statement of Financial Activities For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
EXPENDITURE ON:
Raising funds
Purchases
Accountancy fees
Bank charges
NET EXPENDITURE
2025
Total
funds
£
75,069
2024
Total
funds
£
35,422
75,069 35,422
75,069
(101,485)
(350)
(294)
35,422
(98,000)
(350)
(333)
(102,129) (98,683)
(102,129) (98,683)
(27,060) (63,261)

Page 9