## **Falah Educational Society**
**2 Hodgson Street Ashton - under - Lyne Lancashire OL6 7TJ**
**REGISTERED CHARITY NO. 1160887**
## **ACCOUNTS**
## **FOR THE YEAR ENDED 31st MARCH 2023**
## **Mibsons Limited**
Chartered Certified Accountant
180 Birmingham Road West Bromwich West Midlands B70 6QG
## **Falah Educational Society**
## **CONTENTS**
|**CONTENTS**||
|---|---|
||**Page**|
|Contents|2|
|Trustee's Report|3 to 5|
|Independent Examiner's Report|6|
|Income and Expenditure Account|7|
|Balance Sheet|8|
|Notes to the financial statements|9|
Page 2
## **FALAH EDUCATIONAL SOCIETY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 2015).
## **OBJECTIVES AND ACTIVITIES**
## **The purposes of the charity as set out in its governing document.**
1. Fulfilling the spiritual and religious need of the Muslim community in Tameside together with serving humanity in general.
2. To advance the education of the public and young people so that they may grow to become good citizens; 3. To relieve financial hardship, distress and suffering among poor people, orphans, victims of natural disasters and those in need by making grants for water, clothing, medical treatment, rehabilitation and accommodation.
## **The main activities undertaken in relation to those purposes during the period.**
Falah Educational Society provides Islamic education for boys and girls; presently, 295 students attend during weekday evenings. The syllabus caters for students from age 4 to 16+. Classes include male and female adult classes, revision classes, special needs classes and weekly assemblies. Following requests from parents we have introduced adult classes to enable parents to help their children with their lessons.
## **The charity's strategies for achieving its aims and objectives in the future.**
The current building is restrictive due to it's size as well as cost implications of hiring from the local council. The strategy is to find, then buy/hire larger premises in order to further the objectives and cater for the wider community.
## **How the activities undertaken during the period contributed to the achievement of the aims and objectives.**
Good, wholesome theology being taught during classes to children increases their faith awareness and encourages them to be upright model citizens by providing them with the knowledge and tools with which to live in modern British society. Fund raising events have contributed towards the achievement of the third objective, i.e.. relieve financial hardship.
## **The contribution of volunteers during the period.**
Volunteers support the charity. Without their support, the charity would not be able to carry out it's objectives. Volunteers play a useful part in supporting with fundraising, baking for the bake sales, support during football tournaments and training, etc. Some volunteers have administrative roles in the charity.
Much of the running of the charity relies on volunteers and good will.
## **The main achievements and performance of the charity during the period.**
Another year has been completed. Children have progressed through their classes. Some have completed and graduated from the institute.
Page 3
## **FALAH EDUCATIONAL SOCIETY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **The difference the charity's performance during the period has made to the beneficiaries of the charity.**
All attendees of classes benefit from the sessions on a daily basis, progressing through their lives. On some occasions, parents attend in order to be supported through personal issues they are going through at home. Occasionally, children with special needs would attend and benefit from the activities of the charity. Members of the community with disabilities attend as a matter of course. Two ex-pupils are volunteering for their Duke of Edinburgh Awards.
## **The degree to which the achievements and performance during the period have benefited wider society.**
By achieving the objectives of the charity, the wider society benefit greatly. See objectives above.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
Falah Educational Society is registered with the Charity commission (Registration Number 1160887) and constituted by the deed of trust.
## **Organisational Structure**
The Charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet together as a body quarterly and are responsible for all decision taken in relating to running the organisation facilities and the activities provided by the charity
## **REFERENCE AND ADMINISTRATIVE DETAILS Governing document**
On 06 October 2014 Falah Educational Society was granted registration as Standard Charity (Charity Number 1160887).
## **Principal address**
2 Hodgson Street Ashton - under - Lyne Lancashire OL6 7TJ
## **Trustees**
Mr. Imran Ditta Mr. Mohamed Akbar Seedat Mr. Syed Nurul Huda
Page 4
## **FALAH EDUCATIONAL SOCIETY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **STATEMENT OF TRUSTEES'S RESPONSIBILITIES**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 25th January 2024
Mohamed Seedat (Jan 25, 2024 11:04 GMT)
Mr. Mohamed Akbar Seedat Trustee
Page 5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FALAH EDUCATIONAL SOCIETY**
## **Independent examiner's report to the trustees of Falah Educational Society**
I report to the charity trustees on my examination of the accounts of the Falah Educational Society for the year ended 31 March 2023.
## **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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
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:
1. 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 content 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
## **M S Aswani - FCCA**
Mibsons Limited Chartered Certified Accountant 180 Birmingham Road West Bromwich West Midlands B70 6QG
Date: 25/01/2024
Page 6
## **FALAH EDUCATIONAL SOCIETY**
## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH 2023**
|**INCOME RECEIVABLE**
Tuiton fees and books sale etc.
COST OF SALES
Opening Stock @ 01.04.2022
Books Purchased
Less : Stock of books @ 31.03.2023
Donations
HMRC CJRS
**DEDUCT : OVERHEADS**
Premises Rent
Rates, Water & Insurance
Heat and Light
Wages
Employer Pension
Subcontract Cost
Accountancy Fees
Professional Fees
Bank Charges
Telephone & Broadband
IT Expense
Donation paid
**Depreciation:**
Plant and machinery
Computer
Portable Classroom
**Net (Deficit)/Surplus for the year**|**2023**
**£**
124,700
375
3,207
3,582
(325)
3,257
**121,443**
15,238
-
**136,681**
16,000
2,361
1,226
85,362
299
2,895
936
784
102
683
-
3,983
247
90
1,308
(116,277)
**20,404**|**2022**
**£**
104,274
350
3,835
4,185
(375)
3,810
**100,464**
12,416
-
**112,880**
11,048
3,809
1,282
72,640
193
1,200
746
-
41
730
400
247
90
1,308
(93,734)
**19,146**|**2022**|
|---|---|---|---|
Page 7
## **FALAH EDUCATIONAL SOCIETY**
## **BALANCE SHEET AS AT 31st MARCH 2023**
|**NON CURRENT ASSETS**
**Cost**
**Dep'n**
**£**
**£**
Plant and Machinery
**1,236**
**762**
Computers
**450**
**233**
Portable Classroom
**6,540**
**2,998**
**CURRENT ASSETS**
Stock of books
Cash in Hand
Balance at bank
Prepayments
**CURRENT LIABILITIES**
Sundry Creditors & Accruals
Creditors- net wages
**Net Current Assets**
**FINANCED BY:**
**CAPITAL ACCOUNT**
Balance b/fwd @ 01.04.22
Less : Net Surplus/(loss) for the year|**2023**
**Net**
**£**
**474**
**218**
**3,543**
325
63
57,159
596
**62,377**
3,338
774
**4,112**
**58,265**
**58,265**
37,861
20,404
**58,265**|**2022**
**Net**
**£**
721
308
4,851
375
63
35,636
301
**42,254**
4,393
-
**4,393**
**37,861**
**37,861**
18,715
19,146
**37,861**|**2022**|
|---|---|---|---|
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
Mohamed Seedat (Jan 25, 2024 11:04 GMT)
## **Mr. Mohamed Akbar Seedat**
**For and on behalf of Falah Educational Society Date: 25/01/2024**
Page 8
## **Falah Educational Society**
## **Notes to the financial statements**
## **Year ended 31st March 2023**
|**1**
**2**|**Total Income**
Donations
Tuition Fee
**Total Donations**
**Trustee / board members expenses**|**£**
15,238
124,700
**139,938**|
|---|---|---|
No member of the board or trustee nor any person connected with them has received or is due to receive any remuneration for the period, directly or indirectly from the charity's fund.
Page 9