2025-03-31-accounts

Charity Registration No. 1152692 BRIHOTTOR SYLHET EDUCATION TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BRIHOTTOR SYLHET EDUCATION TRUST CONTENTS Page Legal And Administrative Information Trustees, report Statement of financial activities Statement of financial position Notes to the accounls 7-10

BRIHorroR SYLHET EDUCATION TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees Md Ashikur Rahman Ayesha Chowdhury Jamal Uddin Mayen Uddin Md Abdullah Al Kamal Mohiv Uddin Muhammed Parvez Shah Mohammed Maniqur Rahman Muhammad Aftar Ahmed Siraj Miah Syed Mohibur Rahman Shah Mizanul Hoque Abdul Bari Heron Miah Dilwar Hussain Charity number 1152692 Principal address 130 Green Street London E7 8JQ Telephone.. [phone] Email address.. [e-mail] Website.. http.'/lwww.bsetrust.org.uk

BRIHOTTOR SYLHET EDUCATION TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and accounts for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trusts governing document, the Charities Act 2011 and "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 1021. Obleciives and aciivltles Brihottor Sylhet Education Trust achieves its charitable objects by providing educational support to the disadvantaged and underprivileged students of all backgrounds, the charity engages with parents and guardians to empower them to get involved wilh their children's education via workshops, seminars events and debates. The trustees have paid due regard to guidance issued by Ihe Charily Commission in deciding what aciivities the Trust should undertake. Achievements and performance On-going progress with Ihe Trusts activities of engaging parents and guardians ihrough the provision of workshops, seminars events and debates; Improved Trust visibility and recognition in the community that it operates in through enhanced communications and marketing efforl made during Ihe past year. Flnanclal revlew The financial results of the activities of Brihottor Sylhet Education Trust are shown on the Statement of Financial Activities set out on Page 6. During the period, Brihotlor Sylhet Education Trust received donations of £38,46012024 . £32,524) from trustees, members and the public to carry out its activities. Reserves The Trustees anticipate that income expected to be received from donors and supporters will be at th8 levels similar to previous years. The Trustees are aware that the Trust ideally should hold reserve funds to COV8r the outlay for 3 months work. Every effort is being made to achieve this by them. The trustees have reviewed Ihe reserves of the charily. The reserves of the charity at Ihe year end were £47,68712024 £24,493). The Trustees review the level of reserves on a regular basis to ensure that there are sufficient funds to meet the Charity's financial commitments as and when they fall due.

BRIHorroR SYLHET EDUCATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Inveslmenl Power, Policies and Performance The Trustees have the power to place funds administered by the Charity in investments which are likely to generate income without any risk to capital. As a result, all funds are invested with the Charity's bankers. The Trustees, policy is to maintain an income stream whilst seeking to preserve the real value of monies invested. Rlsk managemenl The Trustee Board recognises, in line wilh effective charily governance, assessment of any risks the charity may face is vital. The secreiary provides regular updates to the chairman, and to trusiees at full trustee board meetings, on any major risks by area of activity in line with a comprehensive organisation risk matrix, which identifies the nature of those risks, the likelihood of the risk happening and the measures taken to manage them. In terms of present risk, the irustees are satisfied that systems are in place, or arrangements are in hand, 10 manage any risks that have been identified. Future Developmenl Over the course of the year 2025-2026 we aim to continue to dedicat& resources in providing educational support and engage with parents and guardians lo empower them to get involved with their children's education. Structure, governance and management The Charity was constituted as a Charitable Trust under English Law on 19 April 2013 and registered with the Charity Commission on 3 July 2013, Charity Number.. 1152692. The Trust is based in London. Its governing body is the Trustee Board. The charity trustees are responsible for the general control and management of the charity and give their time freely- receiving no remuneration or other financial benefits. The trustees meet together as a board during the year and are responsible for running of the charity, its activities and its staff team. Membership of the Trustee Board reflects a range of relevant skills that trustees bring to the remit of the Trust. Details of Trustees who served during the year are given on Page 1.

BRIHorroR SYLHET EDUCATION TRUST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recruitmeni and appointmeni of trustees Existing trustees are responsible for the recruitmenl of new trustees. In selecting new Irustees, the charity seeks to identify people who have a demonstrable track record in supporting the objectives of the Trust, as well a willingness to practically help the charity meet its strategic aims. The process adopted allows due consideration of the persons eligibilily and personal competence. Potential trustees are invited to attend trustees meetings as observers, meet wilh the chair ol the Trustee's Board where ihey are provided more details of the charity's aims and activities, and other trustees. They are then proposed as new trustees at the subsequent trustees meeiing if all parties are agreeable. The day-to-day managemeni ol the charity including its projects and activities is delegated to a subcommittee, who maintains regular coniact with the chair of the Trusiees Board. Taxation Brihottor Sylhet Education Trust is a Charity registered with the Charity Commission and recognised as a Charity by the Inland Revenue for taxation purposes. As a result there is no liability to taxation on any of its income. Acknowledgemenl The Charity gratefully acknowledges the significant contribution of all those involved with its activities and the generosity of its donors. The trustees, report was approved by the Board ol Trustees. Mohiv Uddin Dilwar Hussain Dated: 2310112026

BRIHorroR SYLHET EDUCATION TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIHOThOR SYLHET EDUCATION TRUST I report on the accounts of the Brihottor Sylhet Education Trust for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 8-10. This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees for my examination work. Respective responsibilities of Trustees and Examiner. As the charity's trustees of the Trust, you are responsible for the preparation of the accounts. You consider that an audit is not required for Ihis year (under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is ne&d&d, I have followed th& applicabl8 Directions given by th& Charity Commission under section 14515)Ibl of the Act. Basls of Independent Examlner's report My examination was carried out in accordance with the General Direciions given by the Charily Commissioners. An examination includes a review of the accounling records kept by the charity and a comparison of the accounts presented wilh those records. It also includes consideraiion of any unusual items or disclosures in the accounts and seeking explanations from you as Irusiees concerning any such matters. The procedures undertaken do not provide all the evidence ihai 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 sei out in the statement below. Independent Examlner's siatemenl I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination which gives me cause lo believe that in, any material respect.. (i) accounting records were not kept in accordance with section 130 of th8 Act or (ill the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with Ihe examination to which attention should be drawn in order to enable a proper underslanding of the accounts to be reached. Humayun Kabir Miah FFA, FTA Capita Accountants Ltd 36 Court Parade Wembley HAO 3HS Dated: 2310112026

BRIHOTTOR SYLHET EDUCATION TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unresiricted funds 2025 Unresiricied funds 2024 Notes INCOME FROM Donations 38,460 32,524 EXPENDITURE ON Charitable activities 115,266) {34,708) Net {deficlt)I Income for the yearl Nel movemenl In funds 23,194 12,184) Fund balances at 1 April 2024 24,493 26,677 Fund balances al 31 March 2025 47,687 24,493 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BRIHOTTOR SYLHET EDUCATION TRUST BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Current asseis Cash at bank and in hand 47,687 26.493 Creditors: amounts falling due within one year 2.000 Net current assets 47,687 24,493 Toial asseis less currenl Ilabllltles 47,687 24,493 Funds of the charlty Unr8Stricted funds 47,687 24,493 47,687 24,493 The accounts were approved by the Trusiees on 23 January 2026. Mohiv Uddin Trustee Dilwar Hussain Trustee

BRIHOTTOR SYLHET EDUCATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Accounling policies Charity information The Brihottor Sylhet Education Trust (the Trust) is constituted as a charitable trust registered with the Charity Commission on 3 July 2013, under charity number 1152692. It is governed by a deed of trust dated 19 April 2013, last updated on the 23 April 2019. 1.1 Accounting convention These accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102"), "Accounting and Reporting by Charities" the Statement of Recommended Practice for charities applying FRS 102, the Charities Act 2011 and UK Generally Accepted Accounting Practice. The Foundation is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in sterling, which is the functional currency of the Foundation. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the accounls, the irustees have a reasonable expectation that the Trust has adequate resources 10 continue in operational exisience for the foreseeable future. Thus the trusiees, continue to adopt the going concern basis ol accounting in preparing the accounts. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. 1.4 Incomlng resources Income is recognised when the Trust is legally entitled lo it after any performance condilions have been met, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Foundation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognis8d at the lime of th8 donation.

BRIHOTTOR SYLHET EDUCATION TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Conlinued) 1.5 Resources expended Expenditure is recognised when a legal or constructive obligation to pay arises. The majority of costs are directly attributable to specific activities. Certain costs are apportioned to managing and administering the Trust. Staff costs are allocated in accordance with the work carried out by staff members. Costs of managing and administering the Foundation represent the costs incurred in connection with the management of the Foundation assets, organisational administration and compliance with constitutional and statutory requirements. 1.6 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Baslc flnanclal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rale ol interest. Financial assets classified as receivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where Ihe debl instrument is measured at the present value of the fulure receipts discounted at a markel rate of interest. Financial liabililies classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or cancelled.

BRIHorroR SYLHET EDUCATION TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounling policies (Continued) 1.7 Funds accounting Funds held by the Trust are.. Unrestricted general funds these are funds that can be used in accordance with the charitable objects at the discretion of the Trustees. 1.8 Value Added Tax Value added tax is not recoverable by the Trust and as such, the irrecoverable amount is included in the Statement ol Financial Activities as an allowable cost. 2 Donatlons and legacles 2025 2024 Donations and gifts 38,460 32,524 38,460 32,524 3 Charltable actlvllles 2025 2024 Activities undertaken directly Support costs 11,835 3,431 15,266 33,237 1,471 34,708 4 Credltors: amounts falllng due wlthln one year 2025 2024 Trade creditors 5 Relaled party Non8 of the trustees lor any persons connected with them) received any remuneration during the year, and no trustees expenses wer8 paid for by th8 charity in either the currenl or preceding periods. 10