Charity registration number: 1158519
**ETERNAL LIGHT SECONDARY SCHOOL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
H Raja Associates
## **Eternal Light Secondary School Contents**
||**Page**|
|---|---|
|Trustees' Report|1—4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8—13|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|14—15|
## **Eternal Light Secondary School**
## **Trustees' Report For The Year Ended 31 August 2025**
The trustees present their report and the financial statements for the year ended 31 August 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The charity's objectives are the advancement of education in Bradford as well as advancing the benefit and practise of the religion of Islam for the benefit of the public, by the furtherance of the schoold known as Eternal Light Secondary School, together with the connected property and assets. These objectives have continued throughout the year and remain unchanged,
## **Public Benefit**
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
Eternal Light enjoyed another excellent academic year, continuing to build on the strong foundations of previous years across both academic and non-academic achievement.
## GCSE Results
Year 11 students completed their GCSE examinations with outstanding results, with 96% of pupils achieving a Grade 4 or above in their core subjects of English Language, English Literature, Maths and Double Science – a marked improvement on the previous year’s figures, and a testament to the dedication and hard work of both staff and pupils. The remaining subjects also produced excellent outcomes.
## Post-16 Studies
Post-16 students continued to build on their studies, with cohorts entered for A-Level Computer Science and NCFE Level 3 Diploma in Management Skills and Knowledge, continuing the strong record established by Post16 pupils in previous years.
## Trips and Excursions
Throughout the year, students benefited from a wide range of enriching trips and excursions that supported both their learning and personal development. Pupils enjoyed an international trip to Turkey, organised to reward and celebrate students’ hard work and achievement. Closer to home, students visited Manchester Runway Park for an afternoon of active, team-based fun, the Imperial War Museum to deepen their understanding of history and took part in a stadium tour at Old Trafford, offering an exciting and memorable experience for the football enthusiasts among our pupils.
## Rewards and Celebrations
In recognition of individual progress and achievement, selected students were treated to a variety of enjoyable experiences, including Jumparoo, golfing and meals out at local restaurants. The school also held its annual whole-school celebration at Hollywood Bowl, followed by a meal at Jinnah Restaurant, bringing pupils together to mark the end of another successful year.
Partnerships
...CONTINUED
Page 1
**Eternal Light Secondary School Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Main Achievements - continued**
Eternal Light’s partnership with Wise Origin College remained ongoing throughout the year, continuing to support our students in improving, learning and developing new skills, as well as completing recognised, accredited qualifications to help prepare them for their future careers.
## Islamic Studies
The school held two annual completion ceremonies celebrating the achievements of pupils in their Islamic studies. Six students successfully completed their Hifz (Qur’an memorisation), and twelve students completed their Alim course – reflecting the strength and depth of our dual curriculum and the continued commitment of our pupils to both their academic and spiritual development.
## **Financial Review**
## **Reserves Policy**
It is the policy of the charIty that unrestricted funds which have not been designated for a specific use be maintainted and grown. From this the trustees plan to undertake further capital projects to benefit the school.
It is the policy of the charity to review the general fund position with a view to create a separate designated fund for bursaries for talented pupils from disadvantaged backgrounds. Unrestricted general reserves as at 31 August 2025 stood at £1,913,512 (2024: £1,875,522).
The minimum level of reservces to be maintained by the charity has been decided to be one years equivalent of the expendture of the charity. The expenditure in the current year amounted to £381,634.
The year has been challenging due to increased costs and also due to the implementation of VAT on school fees, however, the trustees are optimistic looking to the futrure. The trustees consider that the charity is still in a strong position and are confirdent that at this level they would be able to continue the current activities of the charity in the future.
## **Structure, Governance and Management**
## **Governing Document**
The charity is registered as a charity under the Charities Act 1993. It is governed by its Trust Deed dated 13 December 2013 (amended 8 August 2014). The charity enjoys charitable status for taxation purposes.
Anyone over the age of 18 can become a member of the charity subject to approval by the trustees.
No trustee has any beneficial interest in the charity.
## **Trustee Selection Methods**
There have to be a minimum of 3 trustees.There is no maximum limit. Every new trustee has to be a appointed by a resolution of the trustees passed at a special meeting.
Prospective trustees must have regard to the skills, knowledge and experience relevant to the charity,
Newly appointed trustees undergo an orientation day to brief them on the legal obligations under Charity Law, the content of the Trust Deed and the processes on decision making within the organisation. Trustees also make acquaintance with key members of the school and its management. The charity enourages trustees to attend, at their discretion, appropriate external training events where these will be of use for the undertaking of the role.
Page 2
**Eternal Light Secondary School Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Reference and Administrative Details**
## **Trustees**
Mr Imran Khan Mr Ahmed Ali Mr Feizal Patel Ms Rashta Bibi Mr Muhammad Abdur Raqeeb
## **Charity Number**
1158519
## **Principal Address**
Christopher Street Bradford BD5 9DH
## **Independent Examiner**
Haroon Raja H Raja Associates 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW
Page 3
**Eternal Light Secondary School Trustees' Report (continued) For The Year Ended 31 August 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Ahmed Ali
Trustee 30 June 2026
Page 4
## **Eternal Light Secondary School Independent Examiner's Report to the Trustees of Eternal Light Secondary School For The Year Ended 31 August 2025**
I report to the trustees on my examination of the accounts of Eternal Light Secondary School (the Trust) for the year ended 31 August 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- �. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Haroon Raja 30 June 2026 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW
Page 5
## **Eternal Light Secondary School Statement of Financial Activities For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Fees
Investments
**4**
Other
**5**
**EXPENDITURE ON:**
Raising funds
**7**
Charitable activities:
**7**
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**16**|**2025**
**Unrestricted**
**funds**
**£**
866
416,359
2,010
388|**2024**
**Unrestricted**
**funds**
**£**
6,210
399,966
2,161
250|
|---|---|---|
||419,623|408,587|
||(381,633)|(312,021)|
||37,990|96,566|
||37,990
1,875,522|96,566
1,778,956|
||1,913,512|1,875,522|
The notes on pages 8 to 13 form part of these financial statements.
Page 6
## **Eternal Light Secondary School Statement of Financial Position As At 31 August 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
Investments
**12**
**CURRENT ASSETS**
Debtors
**13**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**14**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**16**|**2025**
**Unrestricted**
**funds**
**£**
221,313
1,400,000|**2024**
**Total**
**funds**
**£**
199,490
1,400,000|
|---|---|---|
||1,621,313
150,000
170,117|1,599,490
150,000
137,262|
||320,117
(27,918)|287,262
(11,230)|
||292,199|276,032|
||1,913,512|1,875,522|
||1,913,512|1,875,522|
||1,913,512|1,875,522|
||1,913,512|1,875,522|
On behalf of the board
Mr Feizal Patel
Trustee 30 June 2026
The notes on pages 8 to 13 form part of these financial statements.
Page 7
**Eternal Light Secondary School Notes to the Financial Statements For The Year Ended 31 August 2025**
## 1. **General Information**
Eternal Light Secondary School is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1158519. The principal address is Christopher Street, Bradford, BD5 9DH.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
## 2.3. **Resources Expended**
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% Fixtures & Fittings 30% Reducing balance Computer Equipment 25% Straight line
## 2.5. **Investment Properties**
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
Page 8
## **Eternal Light Secondary School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|Donations and gifts
4.
**Investment Income**
Bank interest receivable
Rents received from investment properties
5.
**Other Income**
Other income type A
6.
**Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
7.
**Analysis of Expenditure**
**Activities**
**undertaken**
**directly**
**£**
Raising funds
71,183|**2025**
**Unrestricted **
**funds**
**£**
866|**2024**
**Unrestricted**
**funds**
**£**
6,210|
|---|---|---|
||**2025**
**Unrestricted **
**funds**
**£**
-
2,010|**2024**
**Unrestricted**
**funds**
**£**
1
2,160|
||2,010|2,161|
||**2025**
**Unrestricted**
**funds**
**£**
388|**2024**
**Unrestricted**
**funds**
**£**
250|
||**2025**
**£**
1,577|**2024**
**£**
-|
||**Support**
**costs**
(see note 8)
**£**
310,450|**2025**
**Total**
**£**
381,633|
Page 9
**Eternal Light Secondary School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|Raising funds
8.
**Support Costs**
Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
9.
**Staff Costs**
Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs|**Activities**
**undertaken**
**directly**
**£**
40,110|**Activities**
**undertaken**
**directly**
**£**
40,110|**Support**
**costs**
(see note 8)
**£**
271,911|**2024**
**Total**
**£**
312,021|
|---|---|---|---|---|
||||**2025**
**£**
221,760
5,976
2,249
229,985|**2025**
**Raising**
**funds**
**£**
258,628
25,835
24,410
1,577|
|||||310,450|
|||||**2024**
**Raising**
**funds**
**£**
219,110
22,707
30,094|
|||||271,911|
|||||**2024**
**£**
194,286
3,291
1,964|
|||||199,541|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 10
**Eternal Light Secondary School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 10. **Average Number of Employees**
Average number of employees during the year was: 17 (2024: 15)
## 11. **Tangible Assets**
## **Land & Property**
|**Cost**
As at 1 September 2024
Additions
As at 31 August 2025
**Depreciation**
As at 1 September 2024
Provided during the period
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024
2.
**Investments**
**Cost or Valuation**
As at 1 September 2024
As at 31 August 2025
**Provision**
As at 1 September 2024
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024|**Freehold**
**£**
194,879
-|**Fixtures &**
**Fittings**
**£**
8,875
-|**Computer**
**Equipment**
**£**
-
23,400|**Total**
**£**
203,754
23,400|
|---|---|---|---|---|
||194,879|8,875|23,400|227,154|
||-
-|4,264
1,423|-
154|4,264
1,577|
||-|5,687|154|5,841|
||194,879|3,188|23,246|221,313|
||194,879|4,611|-|199,490|
|||||**Listed**
**£**
1,400,000|
|||||1,400,000|
|||||-|
|||||-|
|||||1,400,000|
|||||1,400,000|
## 12. **Investments**
Page 11
## **Eternal Light Secondary School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 13. **Debtors**
|13.
**Debtors**|||
|---|---|---|
|**Due within one year**
Other debtors
14.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income|**2025**
**£**
150,000
**2025**
**£**
6,019
509
21,028
362
27,918|**2024**
**£**
150,000|
|||**2024**
**£**
520
324
10,024
362|
|||11,230|
## 15. **Pension Commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,249 (2024: £1,964).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
## 16. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**September**
**2024**
**£**
1,875,522|**Income**
**£**
419,623|**Expenditure**
**£**
(381,633)|**As at 31**
**August**
**2025**
**£**
1,913,512|
|---|---|---|---|---|
||1,875,522|419,623|(381,633)|1,913,512|
Page 12
**Eternal Light Secondary School Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**September**
**2023**
**£**
1,778,956|**Income**
**£**
408,587|**Expenditure**
**£**
(312,021)|**As at 31**
**August**
**2024**
**£**
1,875,522|
|---|---|---|---|---|
||1,778,956|408,587|(312,021)|1,875,522|
## 17. **Related Party Disclosures**
Page 13
## **Eternal Light Secondary School Detailed Statement of Financial Activities For The Year Ended 31 August 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**Charitable Activities:**
**Fees**
Income from charitable activities
**Investments**
Rental income from investment property
Bank interest receivable
**Other**
Other income type A
**EXPENDITURE ON:**
**Raising funds**
Purchases
Other direct costs
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Trustees' salaries
Subcontractor costs
Subsistence expenses
Rates
Light and heat
Water rates
Cleaning
Other premises costs
Hire and leasing of plant, equipment and vehicles
Computer software costs
Repairs, renewals and maintenance|**2025**
**Total**
**funds**
**£**
866|
|---|---|
||866
416,359|
||416,359
2,010
-|
||2,010
388|
||388|
Page 14
## **Eternal Light Secondary School Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025**
|Insurance
Printing
Stationery
Telecommunications
Professional fees
Subscriptions
Professional subscriptions
Royalties and licence fees payable
Bank charges
Charitable donations
Other office costs
Sundry expenses
Depreciation of fixtures and fittings
Depreciation of computer equipment
**NET INCOME**|(1,397)
(172)
(445)
(1,774)
(6,484)
(2,028)
(3,267)
-
-
(702)
(355)
(36)
(1,423)
(154)|(539)
(455)
(153)
(1,243)
(5,258)
(6,354)
(3,018)
(1,278)
(25)
-
(368)
(794)
-
-|
|---|---|---|
||(381,633)|(312,021)|
||(381,633)|(312,021)|
||37,990|96,566|
Page 15