Reglstered number.. 07664558 Ch￿ty number.. 1150877 ABwrs UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023 Prepared By: Lever Br08 & Co Chartered Acwjntants Flrst Floor. 690 Great WeBt Road Osterfey Village Islewc*th TW7 4PU AB￿s FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 TRUSTEE5 Euring M S M N E￿Tall Mrs R Kardali IRe&gnod on 19 08cemb8r 2023) MrA￿l IAr8 R M Agha Dr Farag Salem Ali Mr Mohammed Irfan Younas Mr H8SS8n Walid BSC. MSc.MBA SEcR￿ARy Mr Hassan Walid 8Sc, MSc,IABA REGISTERED OFFICE 16 A5hbrook Road Old Windsor Windsor SL4 2L5 COMPANY NUMBER 07664558 CHARITY NUMBER 1150877 ACCOUNTANTS Lever Bros & Co Chartered Acc(MJntants First Floor. G￿at W85t Road 0518rfey VIlLqge lsleworth TW7 4PU page 1 ABVllS ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023 CONTENTS Page Rgpcrft of the Trustees Independent Examiner's Slatement Statement of Financial A¢llvltles Balance Sh88t Notes to ihe Accounts 9t012 Dètailgd Ststemenl of Flnancial Acllvities page 2 A81NfS FOR ThE YEAR ENDED 31 AUGUST 2023 TRU5TEES' REPORT AIMS OF THE COMPANY The Al-Bayan Weekend Tutorial School was incorporated on 10th June 2011. Its objective is to advance education (including the physical education) of ¢hildreTr in particubr for children froin Musliffl fgmili8s in Arabic language and in Islamic studies in Su[￿Y and BÈrkshire fDr public b￿￿rIt. PRINCIPAL ACTIVITIES The prinopal 8Ctiv¢ty of the charity in the year under wiew was proVis￿n of Arabic Language and Is18rnic Educatlon. . THE TRVSTEES ACTING FOR THE PERIOD weRE AS FOLLOWS Eunry M S M N El-Taji- Chairman Mr H Walid Mrs R M Agha Mrs R Kardali (Reslgned on 19 December 20231 MrAAIi Dr Farag Salem Ali Mr Moharned Irfan Youn15 STRUCTURE GOVERNANCE AND MANAGEMENT AB￿s is mana9Èd by seven truste8s; Chaiman. Secretary and five other rnembers. Sub Committees vrill be fomied by the trustees when the need arises. In IhÈ case of prolonged absence of a trustee, the comfflittee rnay co-opt an acting replacement. The omrnitt&8 res8rvès the ri9hl to rgquire a trusleo ID ¥?5ign hislh8r office after thr89 consecutive meeting absences. RVrfIEW OF ACTIVITIES The 5chod income increasèd from £35.978 in 2022 to £39.212 in ihe acadernic year 2D23. while the expense5 was *icw5ed Irom £34.807 in 2022 to £38.122 in the academic year 2023. Teachers salarie5 werg increased lo comp8nsalÈ for the travelling 8xpenses and travelling timg to the school. After th8 rise in fee5 in lh8 pasL lh8 fees ar8 now back to nomial18vels. The trustees present their report and a¢￿u￿t5 for the year ended 31 August 2023 The report was prepa￿d In accLYdance with the special provisions wilhin Part 15 of the Companies Act 2006. This report was approved by the Board of Tru5te8s on 27 Augu512024 page 3 A8WT5 FOR THE YEAR ENDED 31 AUGUST 2023 TRUSTEES. REPORT Euring M S Director page 4 A8wrs INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023 INDEPENOENT EXAMINER'S REPORT TO THE TRUSTEES OF A8wrs I r8POrt on the account5 of the cornpanyfor Ihe y8ar ended 31 August 2023 . RESPECTIVE RESPONSIBIUTIES OF TRUSTEES AND EXAMINER Arabic Languaga and Islami¢ EducationThe trustees (who aje also the direct¢ys of the company for the purposes of wmpany lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under 58Ction 144 121 of the Charits'es Act 2011 IthÈ 2011 Act) and that an independent examinabon 15 needed. The charity'5 gr05s Incorn8 excèed8d £250,000 and l am qualified to undertake the exarnlnation by bein9 a qugiified m8rnb8r ol ICAEW. Having satisffed myself that the ¢harity 1$ not subject to an audit under company 18w and is eligible for independent examinatiot). it Is my responsibility to.. - axamine the accovnts sectkjn 145 of the 2011 Act., - follow the procedu￿$ laid down in th8 gen8ral Dire¢lion$ given by Ihe Charity Cowntnis5ion under 58dion 14515llbl of the 2011 Acl- and - 51ate whether particular matters have come to rny attentic￿. BASIS OF INDEPENDENT EXAMINERS STATEMENT My e¥amination was carried Dut in ac¢ordan¢a wlh general Directions given by the Charity Commission. An examination inr4udes a review of th¢ accounting records kept by the charity and a comparison of the accounts presented with th03e records. It atso indudes considèraliofj of any unusual items or disclosures in the accounts, and See￿ng explanations from you as tru51ee5 concernin9 any such rnatters. Th8 procedures undèrtaken do not provide all the evidence that would be requirgd in an audit. and conseouenuy no opinion is gnien as to wheth8r Ihe account5 present a 'true and fair Vie￿ and the report is fimited to those matters set out in the ststernenl below. INDEPENDENT EXAMINERS STATEMENT In conneclron with ffly examination, no matter hA5 corne to my all&ntion.' 111 which gives m8 r8a80nable Cause lo beli8ve that in any rnaierial ￿SpeCt the requirements.. - to kèèp accounting rewds In accor11an￿ with sedion 386 of the Companie5 Act 2006.. and to pr8pare accounts which accord %wth th9 ac¢ounts'ng record5. cornply with th8 accounting r8quirements of section 396 of the Companies Act 2006 and wth tho methods and principles of the Slatemenl of Recommended Practice.. Accounting 8Th1 Rerx)rbng by Ch8fFtie$ have not been met., or 121 lo which, in my opinion, altenbon shoukl b* drawn in ord8r to enatrAe a proper undèrstanding of the account5 tg be r8a¢hed pag8 5 ABwrs INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023 Date.. 27 Au9USt 2024 Lever Bros & Co Chartered Accountants First Floor. 690 G￿at West Road Oslerley Village Isl8WOrth TVV7 4PU page 6 ABIVTS ststernent of Flnan¢lal Actlvltle8 forthe yearended 31 Augllst 2023 2023 2022 Unrn8tricted R•strict•d lund5 lund5 Total Tot81 Income Incomè from g8n8r8led funols Dona￿'onS and legacies Totsl Income and and0￿￿￿nIS Expenw5 Costs ol gener8ling funds Expendrture on Charitable activities Totsl Expoll$•S Net galn$ on Im+estmenls Net Income 39.212 39.212 39.212 35.978 39.212 35,978 38.122 38,122 38.122 34,80T 38.122 34,807 1.090 1.090 1, 171 Galnslllo8s8sl on r¢valuatlon of Ilxèd assests Not movement In Yunds.. Net income for the y•ar Total futM15 brought forward Netfunds c8rrled forward 1,IXO 12,840 13,930 1.090 7,171 12.840 11.669 13.930 12,840 This $tstgment ol financial activiti85 i￿l￿deS all gains and lossès r8cognised in the year. All income and expendiiure derN¢ from continuing activities page 7 ABV￿5 BALANCE SHEET AT 31 AUGUST 2023 2023 2022 Notès FIXED ASSETS Tangible as5els 1.278 1,704 CURRENT ASSETS Cash at bank and in hand 13,012 13.012 360 11,496 11.496 360 CREDITORS.. Amount5 falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 12.652 13.930 71.136 72.840 CAPITAL AND RESERVES vnr•$trS￿•d funds General fund 13.930 13,g30 72,840 72,840 For the year gnding 31 August 2023 the company was enti118d to exemption frDm audit under 8eetion 477 of the Companies Act 2006 re￿ling to small companies. The members have not required the company to obtain an audrt in accordance with section 476 of the Cornpanie5 Act 2006. The ¢ire¢tors acknovledge their responsibili￿.85 for complying wilh the requirefflenis of th8 Act with respecl to accounting re￿d$ and the pieparation of accounts. These account5 hav8 been pr8pared in acc(rtance with the prowsions applicable to cornpanies subjec( to the srnall companies reglme. Approved by the board of trusts•8 on 27 August 2024 and slgned on their b•half by Euring M S M N El-TaBi Trustee page 8 ABwrs NOTES TO ThE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023 1. ACCOUNTING POLICES 1a, Ba818 or A¢¢oun¢lng The accounts have been p￿pared under the hist0￿c￿l cost convenlDn. Th8 8ccounts have been prepa￿d in aCc(￿dance with FRS102- Th8 Financial Reporting Standard applicable in Ihe UK and ReputrAi¢ of I￿land and Ihe Coynpanies Ac(2006 and the roquir8rnents of the Siatemenl of Recommended Pra¢tice. AccounUn9 and RetM)rbng by Charthes. qb. In¢omlng Resources All incorning resources are included Dn the Staternent of Financial Activiti85 when the th8rily is legally enlided to the incoma and Ihe amount can LE quantifi8d with reasonable a￿Ur0￿. 1c. Resources Expgndod Expendituro is accounted for on an 8ccrua15 basis and has b88n classrfied und&r headlngs that agg￿gate 811 cost related to the category. Where ¢osls Cannot be directly atirfbuted to particular h8adings they hav8 b8en alloca18d lo activities on 8 basis consistent with Ihe use of tesourc85. 1d. Allocation And Apportlonment Of C05ts l ¢ost$ r8lale to the Sing￿ actlvtty olthe charitable cornpany and aro recognised accordingly, 18. Fund A¢Countl￿g Unrestric18d fund5 can be used in accordance wSth the charitable objectSves at Ihe discretion of Ihe tnjstees. R8Stricled funds can onty bÈ used for parts¢ular r8stri¢t8d pU￿$￿S within the objects of the charity. Res(ricliC￿S arise vjhen specif18d by the donor or when funds are raised for parbcular rgStri¢t8d purposes. Designated funds a￿ fund5 sel aside by the trustees Dut of unrestricted general fvnds for the 5peofic future purposes or prc¥ects. 1f. DeprecTration Deprecialion has been provlded at the follo¥%lng rat85 in order to writ8 off the assets over thelr estimaled useful lives. Plan¢ and Machinery reduong balanc8 25% lg. Diwdends On Shares Presented Wlthln Sharohold•r5 Funds Dwidends untyaid al the balance sheet date are only recognised as a liability at that date to thè èxtant that Ihay ar• appropriately authorisod and are no longer at the discretion of tho Cornpany Unpaid divid8nd8 that do not meet these criteria are disdosed In Ihe notes to the financial stalernents. 1h. Flnanclal Gu8rant••s The company has not adopted amendments to FRS 28 in relation to financial guarant88 contracts. Wher8 the o)mpany Qnters into rinancial guarantee contracts lo guarantee the indebtedness of other comp8nie6 Within ils group, the company ¢￿sIderS Ih858 to be Insuran￿ arrangements, and accounts for them as such. In this respect. the company treat5 the guarantee conlr8Ct as a ¢(￿tingent liability until such time as It becomes probable that the company will be required to make a payment under the guarantee. 2. EMPLOYEES 2023 2022 Average nurnberof 8rnployees P8ge 9 ABwrs 3. TANGIBLE FIXED ASSErs Plant and •¢hlntry Total Cost At 1 September 2022 At 31 August 2023 Depreciatlon For the year At 31 August 2023 Net Book Amounts 1.704 1,704 1,704 1,704 426 426 426 426 At 31 August 2023 At 31 Augus¢ 2022 1.278 1.278 1,704 1,704 4. cRED￿ORS. AMOUNTS FALLING DUE W￿NIN ONE YEAR 2023 2022 Other ￿editOr5 360 360 360 360 & LIMITED BY GUARANTEE The company 15 limrt8d by guarante8 and does ￿11 have a share capital. Each member gives a guarantee ¢0 contribule a sum not exceeding £10, to the company should it be WOU￿ up. At 31 August 2023 there werè 7 mernber5. 6. UNRESTRICTED FUNOS Brought Incomlng Outgolng forward rosources resour¢es Transf•rs Carrled forward General fund 12,840 12,840 39,21 39,212 138,1221 138,1221 13.930 13,930 7. RESTRICTED FUNDS Brought Incomlng Outgolng forward m$our¢¢$ re50urce5 Carried forward Translers Page 10 ABwrs In¢omlng RI￿Ur¢•I fortho year •nded 31 August 2023 2023 2022 In¢omlng re80urco5 Incomlng r•sour¢es from y•n•rat•d funds Donatlons Fees r￿1V¢d 39,212 35.978 39,212 35.978 39.212 35,978 35.978 39,212 page 11 Expen8•• forthe year ended 31 August 2023 21123 2022 Expenses Costs of gener•tlng lunds Charltabl• Activities Educa¢lonal A¢¢lvld05 Rocvn ienta15 Sports Hall Judo Accountancy fees Frèelance staff Masjld Project Books Ck)thing Prfnllng, postage & 5faDon8ry Stationery & office supplies Prize givingEid partylWedding5 ¢￿tSIde activity Tuck Shop SUI￿ry expenses D8preaation of ￿3￿1 and machinery 14.637 1.040 360 14.950 1.846 1,588 314 564 300 296 1,295 444 62 426 38,122 15.548 650 360 15,385 230 137 403 1,607 34,807 38,122 34,8r)7 page 12