Registered Charity Number 1161683
## BILAL EDUCATION TRUST
Report and Accounts
For The Year Ended 31st May 2023
Report and Accounts
## **BILAL EDUCATION TRUST**
## **The report of the trustees for the year ended 31 May 2023**
## **Introduction**
The trustees present their annual report and accounts for the year ended 31st May 2019.
The board of trustees are satisfied with the performance of the charity during the year and the position at 31st May 2020 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
## **Name, registered office and constitution of the charity**
The Full name of the charity is: BILAL EDUCATION TRUST
|_Date of formation_|15 May 2015|
|---|---|
|_The Principal Office is_|67 Highgate Street Highgate Birmingham B12 0XP|
|_Charity Registration Number_|1161683|
|_The telephone number is_|01214464413|
## _**A summary of the objects of the charity as set out in its governing document.**_
1. To advance education for the public benefit.
2. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.
For the purpose of this clause 'socially excluded' means being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community. 3. Purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine
2
## **BILAL EDUCATION TRUST**
## **The report of the trustees for the year ended 31 May 2023**
## **Structure, Governance and Management**
## _**Nature of the Governing Document and constitution of the charity**_
The charitable trust consisted by deeds (“the charity “) and its property (“the trust fund”) shall be administered and managed by the trustees under the name of BILAL EDUCATION TRUST or by such other name as the trustees from time to time decide with the approval of the Charity commission of England and Wales (“The Commission”).
The trustees shall hold the trust funds and its income upon trust to apply them for following objects (“The Objects “): promote any charitable purposes for the benefit of the community in Birmingham (herein after called the area of the benefit) in particularly and in general national and any other charitable purposes which the trustees from time to time determine are suitable to pursued, in connection with such advancement **Financial Review** including social inclution,promotion of education and provision in the interest of the social welfare and recreational facilities.
## _**Transactions and Financial position**_
The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (effective April 2005) and in
**The members of the Board of Trustees of the Charity during the year ended 31st May 2019 were :-**
MR ALI MOHAMED MR ABDELNASIR OMRAN MR BUSHRA MUBARAK IDRISS MR FUAD AHMED IMAN
## **Statement of Trustees' Responsibilities**
Charity Law requires the Board 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 Board is required to :-
The trustees are also responsible for maintaining proper 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. 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.
3
## **BILAL EDUCATION TRUST Independent Examiner's Report to the members of the charity**
## **Report of the Independent Examiner to the trustees**
## **on the accounts of the Charity for the year ende31 May 2023**
I report on the financial statements of the Charity on **pages 6** which have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), **effective January 2007** , adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2008 as modified in June 2008. (The SORP), under the historical cost convention and the accounting policies set out.
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied mysef that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 43 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
4
## **Basis of opinion and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements , and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales ( **effective April 2008** ), on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed our examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Accountants
The professional qualifications of the examiner are :- Mr M. Jibril
Tel: 0121 270 3966 Fax: 0121 247 5366 info@starlinkaccountants.co.uk www.starlinkaccountants.co.uk Starlink Accountants 26 Grange Road, Small Heath Birmingham B10 9QN The date upon which my opinion is expressed is :- 22 January 2024
5
## **BILAL EDUCATION TRUST Statement of Financial Activities for the year ended 31 May 2023**
|||**Funds**|**Funds**|**Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Notes**|**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|**Incoming resources**||||||
|**_Incoming resources from generated funds_**||||||
|Voluntary Income||77,089|-|77,089|65,220|
|**Total incoming resources**||**77,089**|**-**|**77,089**|**65,220**|
|**_Costs of charitable activities_**||44,401|-|44,401|19,746|
|**_Governance costs_**|**5**|35,908|-|35,908|38,863|
|**Total resources expended**||80,309|-|80,309|58,609|
|**(Net outgoing resources)/net incoming**|**resources**|||||
|**before transfers between funds**||(3,220)|-|(3,220)|6,611|
|**(Net outgoing resources)/net incoming**|**resources before**|||||
|**Other recognised gains and losses**||(3,220)|-|(3,220)|12,428|
|**Other recognised gains and losses**||||||
|**Net movement in funds**||(3,220)|-|(3,220)|12,428|
|**Reconciliation of funds**||||||
|**_Total funds brought forward_**||15,743|-|15,743|8,748|
|**Total Funds carried forward**||**12,523**|**-**|**12,523**|**21,176**|
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on **page 10** as required by the said statement.
**All activities derive from continuing operations**
6
## **BILAL EDUCATION TRUST Statement of Financial Activities for the year ended 31 May 2023**
## **Income and Expenditure Account for the year ended 31 May 2023**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Operating (deficit)/surplus**
**(Deficit)/surplus on ordinary activities before tax**
**(Deficit)/surplus for the financial year**
Gift Aid Payments
**Retained (deficit)/surplus for the financial year**|**2023**
**£**
77,089
44,401
32,688
35,908
(3,220)
(3,220)
(3,220)
-
(3,220)|**2022**
**£**
65,220
19,746
45,474
38,863
6,611
6,611
6,611
-
6,611|
|---|---|---|
**All activities derive from continuing operations**
7
## **BILAL EDUCATION TRUST Statement of Financial Activities for the year ended 31 May 2023**
## **Statement of Total Recognised Gains and Losses for the year ended 31 May 2023**
|Excess of Expenditure over income before realisation of assets
Profit per Profit and Loss account
**Net Movement in funds before taxation**|**2023**
**2022**
(3,220)
6,611
(3,220)
6,611
(3,220)
6,611|
|---|---|
|**Movements in revenue and capital funds**
**for the year ended 31 May 2023**
**Revenue accumulated funds**
Accumulated funds brought forward
Recognised gains and losses before transfers
**Closing revenue accumulated funds**
**Designated revenue funds**
At 1 June
At 31 May|**Unrestricted Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2023**
**2023**
**2023**
**2022**
**£**
**£**
**£**
**£**
-
-
-
-
(3,220)
-
(3,220)
6,611
(3,220)
-
(3,220)
6,611
(3,220)
-
(3,220)
6,611
**Total**
**Last year**
**Funds**
**Total Funds**
**2023**
**2022**
**£**
**£**
-
8,748
-
8,748|
|---|---|
The purposes for which the designated funds have been established are described in the notes to the accounts
8
## **BILAL EDUCATION TRUST Statement of Financial Activities for the year ended 31 May 2023**
|**Summary of funds**
Revenue accumulated funds
Revenue designated funds
**Total funds**|**Designated Unrestricted Restricted**
**Total**
**Last Year**
**Funds**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2023**
**2023**
**2023**
**2023**
**2022**
-
(3,220)
-
(3,220)
6,611
-
-
-
-
8,748
-
(3,220)
-
(3,220)
15,359|
|---|---|
**The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts**
9
## **BILAL EDUCATION TRUST Balance Sheet as at 31 May 2023**
|**Notes**
**_The assets and liabilities of the charity :_**
**Current assets**
Debtors
7
-
Cash at bank and in hand
12,523
**_Total current assets_**
12,523
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:-**
amounts due after more than one year
**Net assets including pension asset / liability**
**_The funds of the charity :_**
**Unrestricted income funds**
Net revenue funds
3,220
-
**Unrestricted capital funds**
15,743
Designated fixed asset funds
-
**Total unrestricted funds**
**Restricted income funds**
**Restricted capital funds**
**Total restricted funds**
**Total charity funds**
Mr Ali Mohamed
**Trustee**
**Approved by the trustees on 22 January 2024**|**2023**
**£**
12,523
12,523
-
12,523
-
12,523|6,261
9,482
15,743
6,661
9,082
-|**2022**
**£**
15,743
15,743
-
15,743
15,743
-
15,743|
|---|---|---|---|
10
## **BILAL EDUCATION TRUST Notes to the Accounts for the year ended 31 May 2023**
- **1 Accounting policies** _**Basis of preparation of the accounts**_
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), **effective January 2007** , and all other applicable accounting standards, as modified by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005, adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities Acts , and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.
Insofar as the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 requires compliance with specific Financial Reporting Standards other than the
## _**Accounting convention**_
The financial statements are prepared,on a going concern basis, under the historical cost convention
## _**Incoming Resources**_
Incoming resources consist donations and membership contributions are accounted for on a receivable basis
## _**Fixed assets and depreciation**_
Fixed assets recorded however in the future, All tangible fixed assets, are stated at cost.
No depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives, however, it will be as follows in the future.
11
## **BILAL EDUCATION TRUST Notes to the Accounts for the year ended 31 May 2023**
- **2 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
|**3**|**(Deficit)/surplus for the financial year**|**2023**|
|---|---|---|
|||**£**|
||**This is stated after crediting :-**||
||**Revenue Turnover from ordinary activities**|77,089|
||**and after charging:-**||
||Rentals and Rates|22,800|
|||-|
Funds belonging to the charity have been used for the charitable activities for the benefit of the charity the sum expended on such activities was as indicated in the above schedule.
## **4** [Type your text here] **Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005)**
Various items which are required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005) to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities and which should be read together with these notes.
|**5**
**Staff Costs and Emoluments**
Gross Salaries
**6**
**Loans to subsidiary undertakings**
**7**
**Debtors**
Amounts due from associated and subsidiary undertakings|**2023**
**£**
35,908
**2023**
**£**
-
**2023**
**£**
-|
|---|---|
**Amounts due after more than one year included in the total above are analysed as:-**
12
## **BILAL EDUCATION TRUST Notes to the Accounts for the year ended 31 May 2023**
|**8**|**Analysis of the Net Movement in Funds**
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
**Net movement in funds available for future activities**|**2023**
**£**
(3,220)
(3,220)
(6,440)|
|---|---|---|
The net resources applied on functional fixed assets and the net investment in programme related investments represents the cost of additions less proceeds of any disposals.
||**Net movement in funds available for future activities**
(6,440)
The net resources applied on functional fixed assets and the net investment in
programme related investments represents the cost of additions less proceeds of
any disposals.|**Net movement in funds available for future activities**
(6,440)
The net resources applied on functional fixed assets and the net investment in
programme related investments represents the cost of additions less proceeds of
any disposals.|**Net movement in funds available for future activities**
(6,440)
The net resources applied on functional fixed assets and the net investment in
programme related investments represents the cost of additions less proceeds of
any disposals.|**Net movement in funds available for future activities**
(6,440)
The net resources applied on functional fixed assets and the net investment in
programme related investments represents the cost of additions less proceeds of
any disposals.|**Net movement in funds available for future activities**
(6,440)
The net resources applied on functional fixed assets and the net investment in
programme related investments represents the cost of additions less proceeds of
any disposals.|
|---|---|---|---|---|---|
|**9**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**|||||
||Tangible Fixed Assets|**funds**
**£**
-||**funds**
**funds**
**£**
-|**£**
-|
||Current Assets|12,523||-|-|
|||12,523||(3,220)|-|
|||25,046
**£**
**Funds at**
**2022**
**£**||**£**
**£**
**Movements**
**Transfers**
**in**
**Between**
**Funds**
**funds**
**as below**
**£**
**£**||
|||15,743||(18,579)|-|
||(15,743)
18,579
**Analysis of movements in funds as shown in the table above**
**Incoming**
**Outgoing**
**Gains &**
**Resources**
**Resources**
**Losses**
**£**
**£**||||-
**£**|
|||77,089||80,309|-|
|||(77,089)||(80,309)|-|
13
## **BILAL EDUCATION TRUST Schedule to the Statement of Financial Activities for the year ended 31 May 2023**
## **Status of this schedule to the Statement of Financial Activities**
The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005.
As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.
||**Unrestricted **|**Unrestricted **|**Restricted**|**Total**|**Prior Period**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total Funds**|
|||**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|**Incoming Resources**||||||
|**Donations**||||||
|**Grants, legacies and donations**||||||
|**Other voluntary income**||||||
|Members' Contributions||77,089|-|**77,089**|**65,220**|
|**Total other voluntary income**||**77,089**|**-**|**77,089**|**65,220**|
|**Total Voluntary Income**||**77,089**|**-**|**77,089**|**65,220**|
|**Total Incoming Resources**||**77,089**|**-**|**77,089**|**65,220**|
|**Costs of generating funds**||||||
|**Charitable expenditure**||||||
|**_Premises Costs_**||||||
|Rent||22,800|-|22,800|14,700|
|Rates, water and service charges||14,390|-|14,390|4,696|
|Light and heat||1,500|-|1,500|-|
|||**38,690**|**-**|**38,690**|**19,396**|
|**_General administrative expenses:_**||||||
|Bank charges||157|-|157|-|
|Sundry expenses||5,204|-|5,204|-|
|||**5,361**|**-**|**5,361**|**-**|
|**_Professional fees in support of charitable activities_**||||||
|Accountancy fees other than examiners/auditors||350|-|350|350|
|||**350**|**-**|**350**|**350**|
|**Total Support costs**||**44,401**|**-**|**44,401**|**19,746**|
|||||||
|**Total Expended on Charitable Activities**||44,401|-|44,401|19,746|
|**_Governance costs that are not direct management_**||**_functions_**|**_inherent in generating_**|||
|**_funds, service delivery and programme or project work_**||||||
|**_(including management and administration costs)_**||||||
|**_Specific governance costs_**||||||
|Salaries - Administrative staff||35,908|-|35,908|38,863|
|**Total governance costs**||**35,908**|**-**|**35,908**|**38,863**|
|The basis for the allocation of costs as shown above|is explained in the||accounting policies and the||notes to the|
|accounts||||||
- - - 5,817 **5,817**
14
## **BILAL EDUCATION TRUST**
## **Appendix 1**
## **Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 May 2023**
|**_Incoming resources from generated funds_**
Members contributions
Donations
Investment Income
**_Incoming resources from charitable activities_**
**_Other Incoming Resources_**
**Total Incoming Resources**
**_Costs of generating funds_**
Costs of generating voluntary income
Fundraising trading - costs of goods and other costs
Investment management costs
**_Costs of charitable activities_**
**_Governance costs_**
**_Other resources expended_**
**Total resources expended**
**Net Incoming Resources by activity**|**2023**
**2022**
**FundraisingOther**
**Activity 2**
**Activity 3**
**Activity 4**
**Activity 5**
**Total**
**Total**
**Activities**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
77,089
65,220
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
77,089
65,220
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
44,401
19,746
-
-
-
-
-
-
35,908
38,863
-
-
-
-
-
-
-
-
-
-
-
-
-
-
80,309
58,609
-
-
-
-
-
-
(3,220)
6,611|
|---|---|