Registered number: 07664558 Charity number: 1150877
ABWTS
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
Prepared By:
Lever Bros & Co Chartered Accountants First Floor, 690 Great West Road Osterley Village Isleworth TW7 4PU
ABWTS
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
TRUSTEES
Euring M S M N El-Taji Mrs R Kardali (Resigned on 19 December 2023) Mr A Ali Mrs R M Agha Dr Farag Salem Ali Mr Mohammed Irfan Younas Mr Hassan Walid BSc, MSc,MBA
SECRETARY
Mr Hassan Walid BSc, MSc,MBA
REGISTERED OFFICE
16 Ashbrook Road Old Windsor Windsor SL4 2LS
COMPANY NUMBER
07664558
CHARITY NUMBER 1150877
ACCOUNTANTS
Lever Bros & Co Chartered Accountants First Floor, 690 Great West Road Osterley Village Isleworth TW7 4PU
page 1
ABWTS
ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 5 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 to 13 |
| Detailed Statement of Financial Activities | 12 |
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ABWTS
FOR THE YEAR ENDED 31 AUGUST 2024
TRUSTEES' 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 children in particular for children from Muslim families in Arabic language and in Islamic studies in Surrey and Berkshire for public benefit.
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was provision of Arabic Language and Islamic Education. .
THE TRUSTEES ACTING FOR THE PERIOD WERE AS FOLLOWS
Euring M S M N El-Taji - Chairman
Mr H Walid Mrs R M Agha
Mrs R Kardali (Resigned on 19 December 2023)
Mr A Ali
Dr Farag Salem Ali
Mr Mohamed Irfan Younas
STRUCTURE GOVERNANCE AND MANAGEMENT
ABWTS is managed by seven trustees; Chairman, Secretary and five other members. Sub committees will be formed by the trustees when the need arises. In the case of prolonged absence of a trustee, the committee may co-opt an acting replacement. The committee reserves the right to require a trustee to resign his/her office after three consecutive meeting absences.
REVIEW OF ACTIVITIES
The school income increased from £39,212 in 2023 to £45,556 in the academic year 2024, while the expenses increased from £38,121 in 2023 to £46,199 in the academic year 2024 .
An additional teacher was employed to support GCSE exams for the academic year and the rent for the premises increased during the year.
The trustees present their report and accounts for the year ended 31 August 2024
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
page 3
ABWTS
FOR THE YEAR ENDED 31 AUGUST 2024 TRUSTEES' REPORT
Euring M S M N El-Taji
This report was approved by the Board of Trustees on 28 May 2025
Director
page 4
ABWTS
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABWTS
I report on the accounts of the company for the year ended 31 August 2024 .
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes 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. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW .
Having satisfied myself that the charity is not subject to an audit 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 EXAMINERS STATEMENT
My examination was carried out in accordance with 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 EXAMINERS STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
...................................................
page 5
ABWTS
INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31 AUGUST 2024
Date: 28 May 2025
Lever Bros & Co Chartered Accountants First Floor, 690 Great West Road Osterley Village Isleworth TW7 4PU
page 6
ABWTS
Statement of Financial Activities for the year ended 31 August 2024
| Income Income from generated funds Donations and legacies Total Income and endowments Expenses Costs of generating funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assests Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestricted funds £ 45,556 45,556 46,199 46,199 (643) (643) 13,930 13,287 |
Restricted funds £ - - - - - - - - |
2024 Total £ 45,556 45,556 46,199 46,199 (643) (643) 13,930 13,287 |
2023 Total £ 39,211 |
|---|---|---|---|---|
| 39,211 | ||||
| 38,121 | ||||
| 38,121 | ||||
| 1,090 | ||||
| 1,090 12,840 |
||||
| 13,930 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 7
ABWTS
| BALANCE SHEET AT 31 AUGUST 2024 Notes FIXED ASSETS Tangible assets 2 CURRENT ASSETS Cash at bank and in hand CREDITORS: Amounts falling due within one year 3 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Unrestricted funds 5 General fund |
13,049 13,049 720 |
2024 £ 958 12,329 13,287 13,287 13,287 |
13,012 13,012 360 |
2023 £ 1,278 12,652 |
|---|---|---|---|---|
| 13,930 | ||||
| 13,930 | ||||
| 13,930 |
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of trustees on 28 May 2025 and signed on their behalf by
............................. Euring M S M N El-Taji Trustee
page 8
ABWTS
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
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.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery
reducing balance 25%
1g. Dividends On Shares Presented Within Shareholders Funds
Dividends unpaid at the balance sheet date are only recognised as a liability at that date to the extent that they are appropriately authorised and are no longer at the discretion of the Company Unpaid dividends that do not meet these criteria are disclosed in the notes to the financial statements.
1h. Financial Guarantees
The company has not adopted amendments to FRS 26 in relation to financial guarantee contracts. Where the company enters into financial guarantee contracts to guarantee the indebtedness of other companies within its group, the company considers these to be insurance arrangements, and accounts for them as such. In this respect, the company treats the guarantee contract as a contingent liability until such time as it becomes probable that the company will be required to make a payment under the guarantee.
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ABWTS
2. TANGIBLE FIXED ASSETS
| Cost At 1 September 2023 At 31 August 2024 Depreciation At 1 September 2023 For the year At 31 August 2024 Net Book Amounts At 31 August 2024 At 31 August 2023 3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors |
Plant and Machinery £ 1,704 1,704 426 320 746 958 1,278 2024 £ 720 720 |
Total £ 1,704 |
|---|---|---|
| 1,704 | ||
| 426 320 |
||
| 746 | ||
| 958 | ||
| 1,278 | ||
| 2023 £ 360 |
||
| 360 |
4. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £10, to the company should it be wound up. At 31 August 2024 there were 7 members.
5. UNRESTRICTED FUNDS
| General fund 6. RESTRICTED FUNDS |
Brought forward £ 13,930 13,930 Brought forward £ |
Incoming resources £ 45,556 45,556 Incoming resources £ |
Outgoing resources £ (46,199) (46,199) Outgoing resources £ |
Transfers £ - - Transfers £ |
Carried forward £ 13,287 |
|---|---|---|---|---|---|
| 13,287 | |||||
| Carried forward £ |
page 10
ABWTS
| Expenses By Charitable Activity for the year ended 31 August 2024 Educational Activities |
2024 £ 46,199 46,199 |
2023 £ 38,121 |
|---|---|---|
| 38,121 |
page 11
ABWTS
Incoming Resources for the year ended 31 August 2024
| Incoming resources Incoming resources from generated funds Donations Fees received |
45,556 | 2024 £ 45,556 45,556 45,556 |
39,211 | 2023 £ 39,211 39,211 39,211 |
|---|---|---|---|---|
page 12
ABWTS
Expenses for the year ended 31 August 2024
| Expenses Costs of generating funds Charitable Activities Educational Activities Room rentals Sports Hall Judo Accountancy fees Freelance staff Masjid Project Insurance Books Clothing Printing, postage & stationery Stationery & office supplies Prize giving/Eid party/Weddings Outside activity Tuck Shop Charitable donations Sundry expenses Depreciation of plant and machinery |
2024 £ 21,175 650 360 17,664 - 126 909 - 1,414 - - 1,505 621 641 814 320 46,199 46,199 |
2023 £ 14,636 1,040 360 14,950 1,846 - 1,588 314 564 300 296 1,295 444 - 62 426 |
|---|---|---|
| 38,121 | ||
| 38,121 |
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