THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
(A COMPANY LIMITED BY GUARANTEE)
REGISTERED NUMBER - 07546809
REGISTERED CHARITY NUMBER – 1154279
ENGLAND AND WALES
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
TRUSTEE’S REPORT FOR THE YEAR ENDED 31 MARCH 2023
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Trustees
Trustees
The trustees are appointed according to the Articles of Association to serve The Open School of Islamic Studies in this term of appointment (two years).
Trustees names: Dr Hasan Awan Mrs Arifa Begum Mrs Sidrah Bhutta Mrs Rabina Chowdhury Dr Shila Begum Mrs Noorjahan Begum Mr Yahya Goga Mr Mohammed Ishaq Dr Mohammed Mustafa Dr Ammar Yasir Rahman Mrs Hafsa Khatun Mrs Anbareen Tanwir Mr Mushtaq Dakri Mr Imran Ayub Maljee
Charity number 1154279
Registered Office: Accountants: The OSAIS Centre Elite Accounting Solutions Ltd 532 Stretford Road Turner Business Centre Manchester Greengate M16 9AF Manchester M24 1RU
Bank:
HSBC Bank Plc 2-4 Saint Anns Aquare Manchester M2 7EF
For the purpose of the policy, the following terms of reference are used as below:
| Term of reference | Description |
|---|---|
| OSAIS | The OpenSchoolof Islamic andArabic Studies |
| Shoora team | Themanagement teamofOSAIS |
| ACT | AzhariConsultancy &Training |
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
TRUSTEE’S REPORT
FOR THE YEAR ENDED 31 MARCH 2023
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Structure, Governance and Management: OSAIS is a charity limited by guarantee and received charitable status in October 2013. It is governed by the Articles of Association last updated in June 2013.
Organisational Structure
The trustees are responsible for the general management of the charity and ensuring that all legal requirements are met. The trustees receive no remuneration or other financial benefits. The trustees have appointed ACT (Azhari Consultancy & Training) to manage the daily operation of OSAIS. ACT has set up a management structure, which consists of a management team (Shoora Team) and general volunteers from the student body. ACT ensures that those that are working for OSAIS are trained and supported to efficiently carry out their duties to meet the objectives set out in the Articles of Association.
OSAIS has an AGM every year. The trustees have two formal meetings annually. ACT has had several meetings throughout the year with the various teams. All meetings are documented.
Appointment and Training of Trustees
Trustees appoint a new trustee by nominating candidates based on their commitment and understanding of the ethos and vision of OSAIS and their availability. OSAIS trustees are committed to ensure that there is an equal representation of male and female trustees. The School Council and School students are consulted on the appointment of new trustees. Voting takes place amongst the trustees and they are added according to the majority. Potential trustees are invited to attend trustee meetings as observers to fully understand the role of a trustee and OSAIS aims and objectives. When a decision has been finalised, the selected individual will be formally contacted by the School Services Team from OSAIS who will formally welcome them as a trustee. Training of trustees is a joint responsibility of ACT, current trustees and the Shoora team.
Objectives
In setting our objectives and planning our activities, the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.
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To provide facilities for the provision of Islamic education in Manchester as well as nationally.
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Setup and engage in interfaith and community activities to promote and support social cohesion within Manchester, and the surrounding areas.
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To provide and maintain a building used for educational and community purposes in Manchester. - To engage and support the positive work done by other Muslim institutes and communities who are also working for the betterment and community relations of the wider society in the UK.
Our objectives are set to reflect our educational aims and the ethos of OSAIS and along with our activities and developments , they are reviewed bi-annually (In-person Shoora) by the management teams.
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The focus of our work
Academic
OSAIS provides Islamic education to adult Muslims locally and nationally through classes based in person and via online facilities.
The classes range from foundation to an advanced level. A number of OSAIS teachers manage the delivery of the academic courses offered by OSAIS. Some of these courses include Ilm Al-Tajweed (Science of Intonation), Ilm As-Seerah (Key Biographies), Ilm Al-Tafseer (commentary of the Quran), Arabic GCSE and Arabic A Level. A full list is available on the OSAIS blog which can be found at https://osaisstudents.wordpress.com
Similarly OSAIS also has a department for education for young people known as The Azhari Madrasat (TAM) which offers Islamic studies and extra curricular activities for children from the age of 10 years and above.
OSAIS also conducts Day Studies and short courses where possible. Examples of such Days Studies include Medical Ethics, Principles of Research, Citizenship and Arbitration.
Current Events
OSAIS courses are delivered online as well as in-person in various localities as well as the OSAIS Centre. Students from all over the UK are studying with OSAIS through the Student Teachers and with the support of ACT. Educational courses such as Ilm Al-Tajweed (Science of Intonation) and Arabic Language continued to be delivered by Student Teachers in collaboration with ACT.
Training courses such as the ST (Student Teachers) Inset and the In-Person Shoora (OSAIS Management Team Meeting) also took place which serves the purpose of reviewing all OSAIS activities as well as working collectively on further development and planning. Again these were delivered with the support of ACT.
OSAIS facilitated the following short courses this year:
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Arabic Advanced Level for Adults and young people - A week of intensive Arabic Language took place in July 2022.
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Dealing with conflicts for organisations Day study - This was a 3 part day study course that was delivered in December 2022 and continued in January 2023, by ACT for Student Teachers and the management team.
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Introduction to Siyaam and Tazkiyah - a Day study delivered by three Student Teachers under ACTs guidance.
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Introduction to Tazkiyah and (Spiritual Purification) and I’tikaaf (Spiritual seclusion) - A one-day study of spiritual purification focussing on spiritual seclusion in Ramadhan took place in March 2022.
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Ramadhan Talks delivered by Student Teachers in March 2022 in local centres.
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ST Teaching Khateeb and Khutbah training - this course was to train local Imaams and STs on how to deliver the Friday sermon in Mosques and took place in June 2022.
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How to teach Medical Ethics - Delivered in June 2022 for health professionals.
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The Azhari Madrasat (TAM) Open Day - This took place in July 2022 and January 2023 for parents and guests. The children gave presentations and were awarded certificates.
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Non-Academic
Extra-curricular activities have included community events between local council and police, as well as College and University societies. Various meetings have been organised with Scholars who engage in bettering community relations through Interfaith and talks to the general public. OSAIS have attended events in Oldham, Birmingham and Cardiff. Also a bring a dish gathering took place in December for women and young children. ACT and OSAIS also attended a seminar on drugs, alcohol and addiction support in Leicester in April 2022.
Review of Activities and Achievements
Development
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The next plans are to raise funds for the refurbishment of the basement into a fully functional room with more facilities. The exact details are still being discussed and will be considered through more consultation from the managing teams. Some renovations have taken place such as updating of the sign at the front of the building.
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The new OSAIS website (http://theopenschool.org) is fully running now and is updated regularly. It is hoped this will allow greater efficiency for students and those working in OSAIS and also allow the general public to learn more about the ethos of OSAIS.
Future Plans
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Expanding of the school has started although this is in the early stages at the moment. Student teachers are currently working on forming sub teams to manage and operate local centres in various locations throughout the UK. This is in the planning process and is a gradual process which is reviewed twice per year in the Shoora team biannual meetings (In-person Shoora).
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There have been some discussions on renovating the basement and these are still in discussion. Some maintenance work will also be done to internal and external parts of the building which require updating.
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To promote the availability of the OSAIS centre for community activities, Nikkah (wedding) ceremonies, and educational activities and to facilitate revenue generation.
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To plan and arrange more non-academic and extracurricular activities for adults and children to bring communities together in a positive environment.
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
TRUSTEE’S REPORT FOR THE YEAR ENDED 31 MARCH 2023
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Financial review
The financial position of charity as at 31 March 2023 was showing: -
£ Unrestricted funds 262,884 Restricted funds 0 ────── Total funds 262,884 ══════
The principle funding of the charity is from donations.
Reserve policy
It is the trustees’ intention to generate a balance of unrestricted reserves, which will allow for the operation of the charity.
Investment policy
The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank deposit account meets their requirements should funds be available to invest.
Statement of trustees’ responsibilities
Under company law the trustees have the same legal responsibilities as company directors and the title is interchangeable.
Company law requires the trustees to prepare accounts for each financial year, which give a true and fair view of the state of the affairs of the company and the profit and loss of the company for that year. In preparing those accounts the trustees are required to select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts; and prepare the accounts on a going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts 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.
The above report has been prepared in accordance with special provisions of section 477 of Companies Act 2006 relating to small companies.
Signed on behalf of the Board of trustees
Mr Yahya Goga 55 Radstock Road Stretford Manchester M32 0AJ
24/12/2023
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEE’S OF THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
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I report on the accounts of the charity for the year ended 31 March 2023, which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's 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.
It is my responsibility to:
(i) examine the accounts under section 145 of the 2011 Act;
(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
(iii) to 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 connection with my examination, no matter has come to my attention:
(a) which gives me reasonable cause to believe that in any material respect the requirements:
(i) to keep accounting records in accordance with section 130 of the 2011 Act; and
(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
have not been met; or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Elite Accounting Solutions Ltd
Turner Business Park Middleton M24 1RU
24/12/2023
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
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|---|---|---|---|---|---|
|Total Total|
|Notes|Restricted|Unrestricted|2023|2022|
|INCOMING RESOURCES|£|£|£|£|
|Voluntary Income|
|Donations|2|0|53,531|53,531|36,807|
|────────|────────|────────|────────|
|Total Incoming resources|0|53,531|53,531|36,807|
|════════ ════════ ════════ ════════|
|RESOURCES EXPENDED|
|Charitable expenditure|
|Charitable activities|0|0 0|0|
|Governance|0 46,926 46,926|41,486|
|────────|──────── ──────── ────────|
|Total charitable expenditure|0|46,926 46,926 41,486|
|──────── ──────── ──────── ────────|
|Net incoming/(outgoing) resources|0|6,605 6,605|(4,679)|
|Total funds brought forward|0|256,279|256,279|260,958|
|────────|────────|────────|────────|
|Total funds carried forward|0|262,884|262,884|256,279|
|════════ ════════ ════════ ════════|
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There were no recognised gains or losses for 2023 or 2022 other than included in the Statement of Financial Activities.
All incoming resources and resources expanded derive from continuing activities.
The notes on pages 9 to 10 form part of these accounts.
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
BALANCE SHEET AS AT 31 MARCH 2023
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| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ |
£ | £ |
|
| Fixed Assets | |||||
| Tangible assets | 3 | 234,154 | 240,178 | ||
| Current Assets | |||||
| Cash at bank and in hand | 28,730 | 16,101 | |||
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| 28,730 | 16,101 | ||||
| Creditors | |||||
| Amounts falling due within one year | 4 | (0) | (0) | ||
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| Net current assets | 28,730 | 16,101 | |||
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| Net assets | 262,884 | 256,279 | |||
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| Funded By | |||||
| Restricted funds | 0 | 0 | |||
| Unrestricted funds | 262,884 | 256,279 | |||
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| 262,884 | 256,279 | ||||
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The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies’ regime.
Signed on behalf of the trustees.
Mr Yahya Goga Trustee 24/12/2023
The notes on pages 9 to 10 form part of these financial statements.
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
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1 Accounting policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and follow the recommendations in Accounting and Reporting by Charities: Statements of Recommended Practice (SORP) issued in March 2005.
The accounts have been prepared on a going concern basis following the trustee’s assurance that they will continue to support the charity and anticipate that additional income will be received in the next twelve months to support the project.
Cash flow
The accounts do not include a cash flow statement because the company, is a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 ‘Cash flow statements’.
Income
The accounts include income on the following basis: -
Voluntary income is received by the way of donations and gifts and is included in full in the statements of Financial Activities when receivable. The value of services provided by volunteers has not been included.
Expenditure
Resources expended are recognised in the period in which they incurred. Resources expended include attributable VAT, which cannot be recovered.
Taxation
The company is a registered charity and as such is entitled to the exemption from tax to the extent that the income received falls within section 505 ICTA 1988 and section 256 CGTA 1992 and is applied to charitable purposes only.
Fund accounting
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure, which meets these criteria, is charged to the fund, together with a fair allocation of management and support costs.
2 Voluntary income
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|---|---|---|---|
|Total Total|
|Unrestricted|2023|2022|
|£ £ £|
|Donations|36,941|36,941|28,056|
|Fees|16,590|16,590|8,751|
|────────|────────|────────|
|53,531|53,531|36,807|
|════════ ════════ ════════|
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
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|---|---|---|
|3|Fixed assets|
|Total|
|2023|
|£|
|Cost|
|As at 01 April 2022|301,183|
|Additions|0|
|────────|
|At 31 March 2023|301,183|
|────────|
|Depreciation|
|At 01 April 2022|61,005|
|Charge for the year|6,024|
|────────|
|At 31 March 2023|67,029|
|────────|
|Net book value|
|At 31 March 2023|234,154|
|════════|
|At 31 March 2022|240,178|
|════════|
|4|Creditors|
|Total Total|
|2023|2022|
|£ £|
|Other loans|0|0|
|════════ ════════|
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5 Contingent liabilities
There are no contingent liabilities of a material amount for which provision has not been made in the accounts.
6 Trustee remuneration
No trustees received any remuneration in the year.
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THE OPEN SCHOOL FOR ARABIC AND ISLAMIC STUDIES (OSAIS)
INCOME AND EXPENDITURE ACCOUNT FOR THE FOR THE YEAR ENDED 31 MARCH 2023
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| 2023 | 2022 | ||
|---|---|---|---|
| Notes | £ £ |
£ £ |
|
| Income | |||
| Donations & fees | 53,531 | 36,807 | |
| Expenditure | |||
| Rates, light, heat and telephone | 4,679 | 6,322 | |
| Repairs and maintenance | 308 | (75) | |
| Advertising | 0 | 0 | |
| Venue cost | 0 | 0 | |
| Equipment hire | 0 | 0 | |
| Insurance | 0 | 0 | |
| Professional | 35 | 70 | |
| Tuition payment | 14,229 | 7,725 | |
| Management fees | 20,502 | 18,980 | |
| Bank charges | 182 | 35 | |
| Sundry expenses | 23 | 1,500 | |
| Computer running costs | 944 | 905 | |
| Depreciation on freehold property | 6,024 | 6,024 | |
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| Total expenditure | (46,926) | (41,486) | |
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| Net incoming/(outgoing) resources | 6,605 | (4,679) | |
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