FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY Charity Registration Number: 1157403 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 REPORTING ACCOUNTANTS". AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E14SA TEL.. 020 7790 67 11 Page 1 of12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY FOR THE YEAR ENDED 30 JUNE 2025 CONTENTS Pages Information ol financial Statements Report of the Executive Committee Slalement of responsibilities of the Committee.. Independent Examinerfs Report Income and Expenditure Accounts Slalemenl of Assets and Liabilities 10 Notes to the Accounts 11-12. Page 2 of12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY FOR THE YEAR ENDED 30 JUNE 2025 MANAGEMENT COMMITTEE CHAIR PERSON Faiz Muhammad Rahman GENERAL SECRETARY Jubei M.A Rahman TREASURER Mohammed Jahir Uddin ADDRESS 21 Loweswaler House Southern Grove London E3 4PY BANKER Natwesl Bank PIC INDEPENDENT EXAMINER AM ACCOUNTANCY SERVICES 43 BEN JONSON ROAD LONDON E14SA TEL.. 020 7790 6111 Charit 's Trvstees- Faiz Muhammad Rahman Juber M.A Rahman Mohammed Jahii Uddin Suiaia Akthar Rahman Siddiq Muhammad Rahman Page 3 of 12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 JUNE 2025 The trustees present their report and financial statements for the year ended 30 June 2025. Tlie Ti'Lislees h£ive adopted Ilie pi'ovisions of- tlie Stateimeiil of Recoimineiided Practice (SOIIP) Accouiili ng and Repoi-tiiig by Cliarities iSSLied iii 2005 in prepariiitr Ilie aiiiiulc I report aiid finaiicial statei)ieiils of the Ch1£ rity. Lcgal Statiis: Chai"ity: Registered with the Chai'ity Cominission, Chcllity NuiTLbei': 115740) Objects, Princip<il Activities and Organisation ot. the Charity Tlie Charity's object is tlie advanceineiit of edLication and rel lef of poverty aiid sickness in Moulvibazar, Baiigladesh, in partiCLilar but not exclisively by the Inakino of giants. OrganisLltion: A Management Committee, the metnbers ol which are the Iruslees manages the affairs of the charity The Management Committee manages the busines5 of the charity including the payin9 of all expenses Trustees: TrLislees. wlio are all meimbers of tlie exe¢Lltive coniimittee. aiid who served during the year are set out oli page J. Tlie trLlStees are elected al tlie AiinLial General Meeliiig, for Inembeiship of the CxecLltive Comtnittee and serve Lintil tlie eiid of the next Annual Geiieral Meetiiig, where Ihcy cali Stand for re- election as Inembers of 'he new ExecLltive Coininittee. Trustees responsibilitics in relation to the financial statements The coiiirn ittee 01 I"iustees are required by chaiity's law to prepare financial stateiiieiits for each financial year which give a trLie aiid fair view of tlie finaiicial activities of the cliarity and of 115 fiiiancial position at the end of that year. Iii prepai-iiig tliose financial statements tlie Trustees are reqLiired to: The Trustees are responsible lor preparing the Trustees Annual Report and the Financial Statements in accordance with applicable law and regulations and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Praclicel. The law applicable lo charities in England and Wales requires the Trustees lo prepare Financial Statements lor each financial year which give a true and fair view of the stale of affairs ol the charity and of the incoming resources and application of resources of the charity for that period. In preparing these Financial Statements, e Trustees are required lo.. Select suitable accounting policies and then apply them consistently., Observe the methods and principles in the Charities SORP., Make judgements and accounting estimate5 that are reasonable and prudent.. Prepare the Financial Statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in operation Page4 of 12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 JUNE 2025 The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any lime the financial position ol the charity and enable them lo ensure that the Financial Slalemenls comply with the Charities Act 2011. The Charity (Accounts and Reports) Regulations 2008 and the Pfovisions of the trust deed. They are also responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and detection ol fraud and other irregularities VOLUNTEERS: The Trustees wsh lo record their appreciation on behalf of the Charity and community for the volunteers who. assist in the smooth running of the Charity and are critical in helping lo keeps the running costs down RISK REVIEW: The Trustees have conducted their own review of the major risks lo which the Charity is exposed and steps have been iniliated to minimise the identified risks. All functions of the Charity are subjected ID periodic review resulting in a process of ongoing improvement. All staff and volunteers are trained and have all the required slalulory and regulatory clearances required. SERIOUS INCIDENTS AND EXCEPTIONS: The Trustees are pleased lo note. that there were no incident5 which gave rise lo the need for the Trustees lo lodge a Serious Incident Report with the Charity Commi55ion. Furthermore. there were no Exceptions recorded and which gave rise to the need for the Trustees lo record on the Chaiity's Exceptions. Register. RELATED PARTY TRANSACTIONS.. During the year the Charily was under the conlrol ol TIu51ees and Management Commillee members a5 listed above. This report. which ha5 been prepared in accordance with the special provisions of Part 15 of Ihe Companies Act 2006 applicablè 10 Small companies. No members of the management committee received any remuneration during the year. No trustee or other person related lo the charity had any personal intere51 in any contract or transaction entered into by the charity during the year. Reserve Policy 1115 the policy of the charity that unreslricled funds. which have not been designated lor a specific use, should be maintained at a level equivalent to its expendilure. The Trustees consider that reserves al this level will ensure that, in the event of a signilicant drop in funding. They will be able lo continue the charily's current activities while consideration is given to ways in which additional fund5 may be raised. The Centre will actively work to achieve this level of reserves. INDEPENDENT EXAMINER According to the provisions of the Chaftlies Act 2008 and updated 2011, the Committee has agreed that and audit 15 not required for this financial year. However due to provisions of the same act an independent examiner is required and AM Accountancy Services appointed as external Accountant or Independent Examiner Page 5 of12
1"1"I2lls&TrCtiOll ¢in(I tin4qllCi¥il positioii The Slalemer)l of Financial Activities shows nel surplus for the year of £9,829 and our accumulated funds sland al £22,308 in total AM Accountancy Services carried out an independent examination of the accounts included in the report. This report. which has been prepared in accordance with the Statement of Recommended Practice ISORPI Accounting and Reporting by Charities issued in 2005. Approved by the trustees and signed on its behalf by This report was approved by the Executive Committee on and signed on their behalf. Faiz Muhammad Rahman (Chairman) Juber M.A Rahman (General Secretary) Dale.. Dale. vy/o¥ Page6of12
Accountants, Report To the Trustees of FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY FOR THE YEAR ENDED 30 JUNE 2025 We report on the accounts for the year ended 30 June 2025 set out on pages 8 10 12 which have been prepared under Ihe hislorical c051 convention and the accounting policies sel out in note 1 to the financial slalemenls. Respective Responsibilities of Trustees ¢nd AceountAnts As described on page 5 tlie Ii'uslees are respoiisible for the preparation of tlie finaiicial staleinents, and tliey consider that Ilie trLisI is exempt from an aLidit. It is OLir respoiisibi lily to carry oiit procedLires desioiied to eiiable lis to report our opinioii to you. Basis of Opinion We conducted our work in accordance with the Statetnenl ol Standards for Reporting Accountants, and so our procedures consisted ol comparing the accounts with the accounting records kept by the charity, and making such limited enquiries of the trustees and officers as we considered necessary for the purpose of this report. These procedures provide only the assurance expressed in our opinion. Opinion In our opinion. (al The accounts are in agrèemenl with the accounting records kepl by the charity under the requirements of the Slalement of Recommended Practice - Accounting and Reporting by Charities," Ibl Having regard only to, and on the basi5 of, the information contained in those account5". 111 The accounts have been drawn up in a manner consislenl with the accounting requirement5 Specified the Statement of Recommended Practice- Accounting and Reporting by Charities. and 121 The charity satisfied the conditions for the exemption from an audit of the accounts for the year specified in the Pharilies Act. 13} This unaudited Account we have prepared in accordance with the figure. information and explanation we have received from the management of the current committee. AM Accountancy Services AM ACCOUNTANCY SE 43 BEN JONSON ROAD LONDON E14SA ICES 43 Ben Jonson Road London El 4SA Tel: 020 7790 6111 Dale.. Page 7 of12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY Statement of Financial Activities (Income & Expense Statement) FOR THE YEAR ENDED 30 JUNE 2025 2025 Total 2024 Total Notes Unreslricled Restricted Incoming Resources Voluntary income: HMRC Gift Aid All Other General Donations 26.524 26.524 17,151 Total Incomin Resources 26.524 26,524 17,151 Resources Expended Direct Charitable Expenditure Overseas projects Printing. postage. slalionery & Advertisement Telephone, fax and photocopies Rent. Rates and seNice charges UK Charity Books and Materials Relreshmenls Cleaning Wages and Volunteer expenses Events and activities {Projecl Costs} 13,997 18 13.997 18 8,912 232 1,328 1,328 700 Direct charitable expenditure 15,343 15,343 9,844 Management & Administration Expense5= Accountancy Travel and promotion Bank Charges Insurance Equipment expenses Motor expenses Depreciation Sundry .Re dirs Mana emenl & Administration Expenses.. 400 901 51 400 901 51 400 554 1,351 1.351 954 Total Resources Expended 16.695 16,695 10,799 Net Incoming Resources I (resources expended) 9.829 9,829 6.352 Net Movement funds for the period- 9,829 9,829 6.352 Total Funds Brought forward 12.479 12,479 6.127 Balance at 30 June 2025 22,308 22,308 12.479 Page 8 of 12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY Summary Income and Expenditure Account FOR THE YEAR ENDED 30 JUNE 2025 2025 Noles Income Total expenditure Nel Surplus {Deficitl lor the financial year 26,524 16,695 9,829 There were no recognised gains other than those included in the Incorne and Expenditure Account for current year. Page9of12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY Statement of Assets & Liabilities { Balance Sheet) As at 30 June 2025 2025 NOTE Current Assets Cash al Bank & in Hand 27.467 27.467 Current Liabilities Amount falling due lo one year Accruals 5,159 NET CURRENT ASSETS I (LIABILITIES) 22.308 TOTAL ASSETS LESS CURRENT LIABILITIES 22.308 FUNDS.. Brought Forward 12,479 ExcessllDeficill of income over expenditure 9.829 Total Funds 22.308 The fip.ancial .-lalemenls were approved by Ihe Executive Committee and signed on Iheir behalf". Faiz Muhammad Rahman (Chairperson) Juber M.A Rahman (General Secretary) Mohammed Jahir Uddin (Treasurer) Dale.. Dale.. The Notes on pages 10 10 12 form part of the financial 5talement5. Page 10of 12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY FOR THE YEAR ENOED 30 JUNE 2025 NOTES TO THE ACCOUNTS 1. ACCOUNTING POLICIES Basis of Accounting 8a5is of accoLJnting The Financial Statements have been prepared under the historical cost convention. as modified by the revaluation of certain fixed assets and investments measured al market value. The Financial Slalemenls have been prepared in accordance with the Financial Reporting Standard for Smaller Enlilies {effeclive January 20151, and the requirements of Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities leffeclive January 2015) ISORP 20151. b. Grants Revenue grants are credited to the Income and Expendilure account on a receivable basis. c. Donations Donation are recorded on a receipt basis. d. Incoming Resources Voluntary income and donations are included in incoming resources when they are receivable, except when the donors specity that they musl be used in future accounting period5 or donors, conditions have not been fulFilled. then the income is deferred. The income from fundraising ventures is shown gr05s, with the associated costs included in fundraising costs. e. Resources Expended Resources expended are included in the Statement of Financial Activities on accruals basis, -ive of any VAT that cannol be recovered. Expenditure that is directly attributable lo specific activities has been included in these cost calègoiies. Where costs are allribulable lo more than one activity, they have been apportioned acr05S the cost categories on a basis consistent with the use of those resources. f. Going Concerri Basis The financial slalemenls have been prepared on the going concern basis. as in the opinion of the tru51ee5, there are no issues arising which would suggest any other basis as being more appropriate. g. Adniinistration Costs Administration expenditure includes all expenditure not directly related to the charitable activity. h. Taxation As a charity, they are exempl from lax on Income and gains falling Wlthin section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the exlenl that these are applied to its charitable object5. No lax charge5 have arisen in the Charity. i. Depreciation.. Depreciation is calculated so as to write off the cost of an asset, less ils estimated residual value, over the useful econoTlliC life of that asset as follows.. Fixture. Fitting and Equipment.. 15 /0 on Reducing Balance method Page11of12
FAIJUR RAHMAN MUHIUSSUNNAH ACADEMY FOR THE YEAR ENDED 30 JUNE 2025 NOTES TO THE ACCOUNTS Net Surplus of the Financial Year The excess of expenditure over income is slated after charging.. 2025 Accountants, remuneration Depreciation 400 Creditors and Acruals Accountancy Loan linlerest freel 400 4.359 4.759 Fundslcapital 2025 Balance 3130 June 2024 12.479 Balance al 1 July 2024 12,479 Excessl (Delicitl of Income over Expenditure 9,829 Balance at 30 June 2025 22.308 Page 12of12