**7905865** ## **CHARITY REGISTERED NUMBER:1147306** ## **AL FALAAH LEARNING CENTRE LIMITED** **DIRECTORS' AND TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 JANUARY 2021** **ABU & ABU** ## **CHARTERED CERTIFIED ACCOUNTANTS** **ABU NOWSHED CENTRE** ## **71 WORDSWORTH ROAD** **SMALL HEATH, BIRMINGHAM** **B10 0ED** **WEST MIDLANDS** ## **AL FALAAH LEARNING CENTRE LIMITED** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Company Number:** 7905865 **Registered Charity Number:** 1147306 **Chairman:** MOHAMMED FAKHRUDDIN SADHIQ **Directors:** Mohammed Fakhruddin Sadhiq Zakia Begum Mohammed Somir Uddin **Trustees:** Mohammed Fakhruddin Sadhiq Zakia Begum Mohammed Somir Uddin **Registered Office:** 3 Braithwaite Road Sparkbrook Birmingham West Midlands B11 1LB MOHAMMED FAKHRUDDIN SADHIQ Abu & Abu **Accountants:** Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands **Bankers:** Barclays Bank PLC **AL FALAAH LEARNING CENTRE LIMITED** ## **FOR THE YEAR ENDED 31 JANUARY 2021** ## **CONTENTS** ||**Page**| |---|---| |Charity - Trustees Report|1| |Independent Examiner's Report|3| |Balance sheet|4| |Statement of fnancial activities|6| |Schedule of funds|7| |Notes|8| ## **AL FALAAH LEARNING CENTRE LIMITED** ## **DIRECTORS' AND TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 JANUARY 2021** The Companies Act, submit their annual report and the unaudited financial statements for the year ended 31 January 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in 2005 in preparing the annual report and financial statements of the charity. ## **Structure, Governance and Management** Objectives and activities The principal activity of the company continues to be that of a Charity. ## **Financial review** ## **Trustees' responsibilities in relation to the financial statements** The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies and then apply them consistently; Page 2 make judgments and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board of directors and trustees on 25 October 2021 and signed on its behalf. ......................................................... Mohammed Fakhruddin Sadhiq Trustee. Page 2 **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF AL FALAAH LEARNING CENTRE LIMITED** ## **FOR THE YEAR ENDED 31 JANUARY 2021** I report on the accounts which are set out on pages 4 to 12 ## **Respective responsibilities of the** The trustees who are also directors of the company for the purpose of company law 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. Having satisfied myself that the charity is not subject under company law and is eligible for independent examination, it is my responsibility to: 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 31 January 2021 and of its profit for the year then ended; Page 3 have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - Financial Reporting Standard 102; and have been prepared in accordance with the requirements of the Companies Act 2006. ........................................ Dated:25 October 2021 Abu Nowshed, FCCA Chartered Certified Accountants Abu Nowshed Centre 71 Wordsworth Road Small Heath, Birmingham B10 0ED West Midlands Page 3 **COMPANY NUMBER: 7905865** ## **AL FALAAH LEARNING CENTRE LIMITED** ## **BALANCE SHEET** |**AT 31**|**JANUARY 2021**|**JANUARY 2021**|**JANUARY 2021**||| |---|---|---|---|---|---| |**Note**|||**2021**||**2020**| |||**£**|**£**|**£**|**£**| |**Tangible fxed assets**|||||| |Tangible assets
|5||308,426||318,300| |**Current assets**|||||| |Bank Accounts||70,172||144,293|| |||**–––––––**||**–––––––**|| |||70,172||144,293|| |**Creditors**|||||| |Amounts falling due within|||||| |one year
|6
|19,967||109,720|| |||**–––––––**||**–––––––**|| |**Net current assets**|||50,205||34,573| ||||**–––––––**||**–––––––**| |**Total assets less current liabilities**|||358,631||352,873| ||||**–––––––**||**–––––––**| |**Net assets**|||£358,631||£352,873| ||||**–––––––**||**–––––––**| **Capital funds** Page 4 Unrestricted funds |||| |---|---|---| |Unrestricted funds|358,631|352,873| ||**–––––––**|**–––––––**| |**Total funds**|£358,631|£352,873| ||**–––––––**|**–––––––**| For the year ending 31 January 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. Page 4 **COMPANY NUMBER: 7905865** ## **AL FALAAH LEARNING CENTRE LIMITED** (Continued) ## **BALANCE SHEET** These financial statements have been prepared in accordance with the special provisions relating to the small companies regime within Part 15 of the Companies Act 2006). Approved by the trustees on 25 October 2021 and signed on its behalf. ................................................... Mohammed Fakhruddin Sadhiq The annexed notes form part of these financial statements. Page 5 **AL FALAAH LEARNING CENTRE LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2021** |||**Total**|**Total**| |---|---|---|---| ||**Unrest'd**|**Funds**|**Funds**| ||**Funds**|**2021**|**2020**| ||**£**|**£**|**£**| |**Incoming resources**|||| |Incoming Resources from|||| |generated funds:|||| |Voluntary income|15,909|15,909|77,425| |Activities to generate funds|21,037|21,037|26,819| ||**–––––––**|**–––––––**|**–––––––**| ||36,946|36,946|104,244| ||**–––––––**|**–––––––**|**–––––––**| |**Total incoming resources**|36,946|36,946|104,244| ||**–––––––**|**–––––––**|**–––––––**| |**Resources expended**|||| |Costs of generating funds|7,183|7,183|8,851| |Governance costs|24,005|24,005|65,863| ||**–––––––**|**–––––––**|**–––––––**| |**Total resources expended**|31,188|31,188|74,714| ||**–––––––**|**–––––––**|**–––––––**| |**Net movement in funds**|5,758|5,758|29,530| Page 6 **Total funds brought forward** £352,873 £352,873 323,343 **––––––– ––––––– ––––––– Total funds carried forward** £358,631 £358,631 £352,873 **––––––– ––––––– –––––––** Details of Incoming resources and resources used are given in the notes to the financial statements. Page 6 ## **AL FALAAH LEARNING CENTRE LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **DETAILED ANALYSIS OF MOVEMENTS IN FUNDS** ||**FOR THE YEAR ENDED 31**|**JANUARY 2021**|**JANUARY 2021**|| |---|---|---|---|---| |||**2021**||**2020**| ||**£**|**£**|**£**|**£**| |**General Fund**||||| |Balance B/fwd|352,873||323,343|| |Surplus for the year|
5,758||29,530|| ||**–––––––**||**–––––––**|| |||358,631||352,873| |||**–––––––**||**–––––––**| |**Total funds at 31 January 2021**
||£358,631||£352,873| |||**–––––––**||**–––––––**| Page 7 **AL FALAAH LEARNING CENTRE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 JANUARY 2021** ## 1. **Accounting policies** 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. ## **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 Page 8 directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. ## **Turnover** Turnover comprises the invoiced value of donations. ## **Tangible fixed assets and depreciation** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Land and buildings - 3% per annum of cost Plant and Machinery - 20% per annum of cost Fixtures and Fittings - 20 % per annum of cost Page 8 ## **AL FALAAH LEARNING CENTRE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) ## **FOR THE YEAR ENDED 31 JANUARY 2021** ## 2. **Turnover** Turnover is attributable solely to continuing operations. |3.
**Operating proft**

This is stated after charging:
Accountancy

Depreciation of owned assets

|**2021**
**£**
720

9,874
**–––––––**
|**2020**
**£**
720
10,263
**–––––––**| |---|---|---| ## 4. **Staff costs** The average number of persons employed by the company, including directors, during the year was as follows: ||**2021**|**2020**| |---|---|---| |Administration|2|2| ||**––––––**|**––––––**| Page 9 The aggregate payroll costs of these persons were as follows: ||**2021**|**2020**| |---|---|---| ||**£**|**£**| |Wages and salaries|13,411|54,729| ||**––––––**|**––––––**| ||£13,411|£54,729| ||**––––––**|**––––––**| Page 9 **AL FALAAH LEARNING CENTRE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) ## **FOR THE YEAR ENDED 31 JANUARY 2021** ## 5. **Tangible fixed assets** ||**Land**|**Fixtures**|| |---|---|---|---| ||**and**|**and**|| ||**Buildings**|**Fittings**|**Total**| ||**£**|**£**|**£**| |Cost:|||| |At 1 February 2020|357,314|6,321|363,635| ||**–––––––**|**–––––––**|**–––––––**| |At 31 January 2021|357,314|6,321|363,635| ||**–––––––**|**–––––––**|**–––––––**| |Depreciation:|||| |At 1 February 2020|40,925|4,410|45,335| |Charge for the year|9,492|382|9,874| ||**–––––––**|**–––––––**|**–––––––**| |At 31 January 2021|50,417|4,792|55,209| ||**–––––––**|**–––––––**|**–––––––**| |Net book value:|||| |At 31 January 2021|£306,897|£ 1,529|£308,426| ||**–––––––**|**–––––––**|**–––––––**| |At 31 January 2020|£316,389|£ 1,911|£318,300| ||**–––––––**|**–––––––**|**–––––––**| Page 10 6. **Creditors** |Amounts falling due within one year:-

Sundry Creditors

Quarda Hasanh ( Borrowed donations )


£
£109,720
|**2021**
**£**
720
19,247
**–––––––**
19,967
**–––––––**
|**2020**
**£**
74,658
35,062
**–––––––**
**–––––––**| |---|---|---| Page 10 **AL FALAAH LEARNING CENTRE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) ## **FOR THE YEAR ENDED 31 JANUARY 2021** ## 7. **Incoming resources** ||**Unrest'd**|**Total**|**Total**| |---|---|---|---| ||**Funds**|**Funds**|**Funds**| ||**2021**
|**2021**
|**2020**| ||**£**|**£**|**£**| |**Voluntary Income**|||| |Donations and Gifts|0|0|39,374| |Monthly donation|5,605|5,605|3,171| |Jumu'ah donation|10,304|10,304|19,579| |HMRC-GAD|0|0|15,301| ||**–––––––**|**–––––––**|**–––––––**| ||15,909|15,909|77,425| ||**–––––––**|**–––––––**|**–––––––**| |**Activities for generating**|||| |**funds**|||| |Evening Class|21,037|21,037|26,819| ||**–––––––**|**–––––––**|**–––––––**| ||21,037|21,037|26,819| ||**–––––––**|**–––––––**|**–––––––**| 8. **Costs of generating funds** Page 11 ||**2021**
|**2021**
|**2020**| |---|---|---|---| ||**£**|**£**|**£**| |Rates & Water|0||57| |Insurance|1,340||1,200| |Light & Heat|2,646||2,544| |Repair & Maintenance|2,344||0| |Printing, Postage & Stationery|540||4,768| |Telephone|305||282| |Bank Charges|8||0| ||**–––––––**||**–––––––**| |||7,183|8,851| |||**–––––––**|**–––––––**| Page 11 **AL FALAAH LEARNING CENTRE LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) ## **FOR THE YEAR ENDED 31 JANUARY 2021** ## 9. **Governance costs** |**2021**

**£**
Bank Charges
0
Wages and salaries
13,411
Depreciation
9,874
Accountancy
720
**–––––––**

|**2021**

**£**





24,005

**–––––––**
|**2020**
**£**
151
54,729
10,263
720
**–––––––**
65,863
**–––––––**| |---|---|---|