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| page 2 **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. page 9 ## **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_| page 13