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2025-07-31-accounts

Registered Charity Number 1166742

Birmingham Arabic School

Annual Report & Financial Statements

31[st] July 2025

Birmingham Arabic School Annual Report & Financial Statements

Contents

Page
Trustee's Report 3
Independent Accountants' report 15
Statement of Financial Activities 16
Balance sheet 17
Notes to the accounts 18

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Report of the Trustees for the year ended 31[st ] July 2025

Introduction

The Board of Trustees of Birmingham Arabic School is satisfied with the school’s performance during the year ended 31 July 2025. During the year, the school continued to fulfil its charitable and educational objectives effectively. The trustees noted positive progress in student enrolment, the delivery of high-quality Arabic language and cultural education, and the continued commitment of teachers, volunteers, parents, and pupils. The school also maintained stable operations, strengthened its educational provision, and continued to serve the local community effectively.

In addition, the Board considered the charity to be in a stable financial and operational position, with sufficient resources to continue its activities and meet its obligations for the foreseeable future. The trustees reviewed the school’s governance, safeguarding arrangements, teaching provision, and financial management, and concluded that the organisation remained a going concern with no significant uncertainties affecting its future sustainability. The Board also recognised the resilience and dedication shown by the team in responding to ongoing economic and sector-wide challenges while continuing to strengthen the school’s services and community impact.

Objectives, Aims and Activities of the Charity

Aims and Objectives

We work to:

Birmingham Arabic School works to deliver a broad educational, cultural, and community mission centred on Arabic language learning, Islamic values, and child development through the following objectives:

The curriculum is designed not only to teach Arabic but also to create an engaging learning environment through books, games, technology, and interactive teaching methods that help students enjoy learning and fulfil their potential.

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Strategy

The school’s overall strategy is to use Arabic and Islamic education as a foundation for developing academically successful, morally grounded, socially responsible, and communityminded young people. This strategy is delivered through five interconnected areas:

Educational : The school’s core strategy is to advance Arabic language education and promote Arabic culture through structured teaching programmes for children and adults. This includes Arabic language learning, Islamic studies, supplementary education, GCSE and A- level preparation, and interactive, technology-supported learning. To support this approach, the school uses dual-language books, Arabic stories, interactive whiteboards, educational games, online learning platforms, and small class sizes with both a lead teacher and an assistant teacher to improve engagement and attainment.

Child Development: The school believes academic achievement alone is not enough. Its strategy focuses on “all-round healthy development,” including intellectual, emotional, and spiritual development, physical well-being, and moral character. By focusing on these areas, the school lays the foundation for long-term success and leadership in society.

Community Cohesion: A major strategic objective is to build stronger communities through education. The school promotes diversity awareness, mutual respect, social responsibility, civic participation, and cross-cultural cooperation and understanding. This helps children to celebrate difference, contribute positively to society, work towards the common good, and engage constructively with local schools and community organisations.

Islamic Values: Within this strategy, Islamic identity is treated as an important part of character formation rather than solely as a form of religious instruction. The school seeks to nurture awareness of Islamic values while encouraging openness and coexistence within wider British society. It aims to create a caring and secure environment, provide positive role models, promote strong ethical behaviour, and encourage respect for parents, society, and the wider world.

Operational Resilience: The school’s long-term strategy is to remain effective and sustainable despite challenges and disruption. During COVID-19, for example, the school adapted by moving teaching online through Zoom, training the team in digital delivery, creating online learning materials, and maintaining continuity of education during lockdowns.

What we do:

Birmingham Arabic School runs weekend classes that teach Arabic language and Islamic studies, while also promoting discipline, culture, and character development. In doing so, it supports children’s progress alongside their mainstream education. The school operates as a supplementary education centre alongside mainstream UK schools. Students attend on Saturdays, and the provision focuses on Arabic and Islamic education rather than the full range of subjects taught in mainstream schools.

Students are generally placed according to age and ability. Classes are organised first by age group (for example, ages 5–7, 8–10, and 11–14) and then by ability level. Lessons run from 10.00 am to 3.00 pm. In Arabic language teaching, the curriculum covers the alphabet and correct pronunciation, reading short and longer Arabic texts, writing sentences and

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paragraphs, grammar from basic to advanced levels, and speaking and listening practice. In Islamic studies, the school covers core beliefs, worship, manners, stories of the prophets and Islamic history, daily Islamic practices, and moral education, including respect, honesty, and kindness.

To keep children active and engaged, lessons typically include a short teacher explanation, reading or writing activities, group work or partner practice, games or other interactive tasks, and a brief assessment. The school uses a modern classroom approach designed to make Arabic more accessible for UK-based students who may not speak it at home. This includes interactive whiteboards, visual learning materials such as pictures and flashcards, educational games, story-based learning, and technology such as videos and digital exercises. Students are monitored through regular class assessments, reading and writing checks, progression between levels when appropriate, and feedback provided to parents. The school also places strong emphasis on discipline and character development, including respect for teachers and peers, good manners in class, responsibility, teamwork, and positive behaviour at home and at school. Beyond teaching, the school supports Arabic-speaking families in Birmingham, helps children maintain their cultural identity, strengthens links between home culture and wider UK society, and promotes inclusion and respect for diversity.

Our fees are set at an affordable, reasonable level to ensure the school's financial viability and align with our aim of providing an excellent education for our pupils. Additionally, we take into consideration the situation of parents with limited financial resources or those with more than two children at the school, for whom certain discounts will be applied on a case-by-case basis.

Our school welcomes pupils from all backgrounds. To admit a prospective pupil, we need to be satisfied that our school can educate and develop them to the best of their potential. Assessments are undertaken to determine which level the pupil could be placed in as the school is based on academic level rather than age. A pupil goes through to the next stage by passing the three-term exams. The levels are Reception A through to A-level.

An individual’s economic status, gender, ethnicity, or race does not form part of our assessment processes. The school is committed to safeguarding and promoting the welfare of our pupils and expects all staff and volunteers to share this commitment.

Parents receive regular updates on their child’s academic progress through parent-teacher conferences.

Activities during the year

Key activities during the academic year included:

Carry out normal teaching activities each Saturday from 10 am to 3 pm for all levels from Reception to GCSE and A-level, and administer the termly and end-of-year exams with excellent success rates.

Following positive publicity regarding the new building and the school’s commitment to faceto-face teaching, student enrolment increased by approximately 10% compared with the year ended July 2024.

The school allocated additional effort and resources to GCSE-level teaching, including extra teaching hours, extension of Saturday classes to 4.00 pm, and the booking of additional venues for extra teaching days. There were 48 GCSE students, of whom 59% achieved Grade 9, with the remainder achieving Grades 8 and 7.

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Building on the preparatory work undertaken the previous year, the school launched A-level Arabic, enrolling 13 students. Results showed that 5 students achieved Grade 9, and the remainder achieved Grade 8. This was a notable achievement and helped students secure places on courses at Manchester and Birmingham universities.

The school introduced a new ‘Hope Class’ for students who had missed Arabic education in their earlier years and could not reasonably be placed with much younger beginners. This class was designed to bridge the gap between age and attainment level and proved to be successful.

During the year, the school continued to focus on supporting students with learning difficulties and special educational needs, particularly those with autism spectrum disorder (ASD), attention deficit disorder (ADD), and attention deficit hyperactivity disorder (ADHD). Two qualified teachers with relevant training supported this work. The school also maintained an inclusive approach, enabling such students to remain in their mainstream classes rather than being segregated into separate classrooms. Reported outcomes included improvements in learning, communication, and wellbeing.

Other activities included:

  1. Participate in Qatar Foundation training days: (1) GCSE Arabic speaking exam preparation. (2) Arabic GCSE preparation. (3) Innovative approaches to teaching Arabic grammar in primary schools. (4) Guide to accessing PGCE. (5) effective strategies to motivate students. (6) Mastering classroom behaviour.

  2. IWAQF grant application for Arabic cultural day - successful bid.

  3. Parents' evening.

  4. Ramadan event.

  5. Student-led arts and crafts workshops.

  6. GCSE/A-level graduation ceremony.

  7. End of academic year celebrations.

  8. BAS has been liaising with Joseph Chamberlain 6th form college to enrol external students for GCSE and A-level Arabic.

Challenges:

The principal challenges faced by Birmingham Arabic School during the 2024–2025 academic year related to operational pressures, financial sustainability, staffing demands, and the need to adapt educational delivery to meet the changing needs of students and families. The key challenges included:

  1. Financial: Like many community-based educational charities, maintaining affordable tuition fees while ensuring quality education remained a significant challenge. Rising operational costs, including venue hire, utilities, teaching materials, and expenses, created pressure on the school’s budget.

  2. Recruitment: Identifying and retaining qualified Arabic language teachers and volunteers continued to require considerable effort. Community schools often rely on part-time self-employed teachers and volunteers, making consistency and workload management challenging.

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  1. Student Engagement: Weekend and supplementary schools often compete with other family, social, and academic commitments. Therefore, ensuring consistent attendance and maintaining student motivation outside mainstream school hours remained an ongoing issue.

  2. Regulatory Compliance: Regulatory expectations for educational charities and children’s services continue to increase year by year. Therefore, trustees and management needed to ensure that safeguarding, health and safety, governance, and charity compliance requirements were consistently met.

  3. Economic issues: The wider cost-of-living pressures in the UK likely affected some families’ ability to contribute towards fees and educational costs, requiring the school to balance accessibility with financial sustainability.

  4. Community Expectations: The school aimed to maintain high educational standards in Arabic language teaching while also supporting students’ cultural identity and community engagement. Meeting increasing parental expectations while working with limited charitable resources remained a challenge.

Despite these challenges, the Board of Trustees considered the school to have performed well overall during the year, as it continued to deliver its educational mission effectively, maintain stable operations, and retain strong community support.

Our Impact and value to the community

Birmingham Arabic School has continued to make a meaningful contribution to the local community by supporting children and young people in developing Arabic language skills, cultural understanding, and a sense of identity. The school helps pupils maintain a connection to their heritage while also building confidence, discipline, and communication skills that support their wider education. The central location and facilities at Moseley School and Sixth Form have also supported the school’s ability to deliver community benefit through the following:

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Beyond classroom learning, the school plays an important role in the community by bringing families together in a shared educational setting. It strengthens relationships among parents, teachers, and volunteers and creates a supportive environment in which families feel involved in their children’s learning and development.

The school also contributes to community cohesion by promoting respect, understanding, and appreciation of the Arabic language and Islamic culture within a multicultural society. It provides a safe, structured learning environment outside mainstream school hours, which many families highly value.

In addition, Birmingham Arabic School offers volunteering and development opportunities for members of the community, helping individuals gain experience in teaching support, leadership, and organisational skills. This strengthens local capacity and encourages longterm community engagement.

Building for the Future – 2025 into 2026

Birmingham Arabic School is committed to long-term development that strengthens both its educational provision and its role in the community. A key focus is improving the overall quality of teaching and learning by supporting the team through ongoing training, improved resources, and structured curriculum development. This is intended to ensure consistently high standards across all classes and age groups.

The school also plans to respond to increasing demand by carefully managing growth. This includes reviewing class sizes, improving timetabling, and exploring ways to expand capacity so more students can benefit from Arabic education while maintaining quality.

Another important area is investment in learning environments and resources. The school aims to enhance both physical and digital learning tools, making lessons more engaging, interactive, and accessible. Continued development of online and blended learning approaches is expected to support students outside traditional classroom hours.

Strengthening community engagement remains central to the future; the school intends to build stronger partnerships with parents, volunteers, and local organisations, ensuring families remain actively involved in their children’s learning journey. Volunteer recruitment and training will also continue to be developed to support sustainable operations.

In terms of governance and sustainability, the Board remains focused on maintaining strong financial management, safeguarding standards, and compliance with regulatory requirements. This includes ensuring that the school remains financially stable and resilient in the face of rising costs and wider sector challenges.

Public benefit that is provided by the charity.

The trustees have had regard to the Charity Commission’s guidance on public benefit. The charity provides accessible Arabic education to children in Birmingham, including those from disadvantaged backgrounds, through fee concessions. The benefits include improved language skills, educational attainment and community cohesion.

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Name, registered office and constitution of the charity

The full name of the charity is Birmingham Arabic School.

Charity Number 1166742 Registration Date 26[th] April 2016 Principal and Registered Address 16 Woodleigh Avenue Birmingham B17 ONJ Email: birmingham-arabic-school@live.co.uk Board of Trustees Dr Saad Mustafa Mahmoud Dr Adel Abdul Sabir Mohamed Sabir Dr Mohamed Al Hamamy

Accountants Virtus Financial Services Chartered Certified Accountants Bankers Lloyds Bank, Birmingham

Structure, Governance and Management

Birmingham Arabic School is a Charitable Incorporated Organisation (CIO) registered in England and Wales (Charity No. 1166742). The school is governed by a Board of Trustees comprising three members, who are responsible for overall governance. Their responsibilities include setting the school's vision, ethos, and strategic direction; ensuring legal and regulatory compliance; overseeing financial management; monitoring, safeguarding, and risk management arrangements; and holding senior leadership to account. The trustees meet quarterly to make key decisions relating to the operation of the school.

The day-to-day running of Birmingham Arabic School is undertaken by the head teacher and school leadership team, who oversee educational, pastoral, and administrative functions. These include the delivery of teaching and learning, curriculum planning, student progress and welfare, team supervision, discipline, and safeguarding. They implement the trustees' strategic decisions.

The school also uses administrative support to deliver curriculum, manage operations and communication, assist with compliance and reporting, and support the school organisation and logistics.

Key governance features include the following: trustees serve on a voluntary and unpaid basis and are legally responsible for the charity; the school places strong emphasis on safeguarding, financial controls, curriculum quality, and risk management; and administrative support is used to assist with operations, communications, compliance, reporting, and logistics.

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Risk Management

The trustees are responsible for the management of risk within the charity and have established systems and procedures to identify, assess, and mitigate the principal risks facing the organisation. Risk management is considered on an ongoing basis and is reviewed regularly by the Board of Trustees.

The principal risks identified by the trustees relate to safeguarding, operational delivery, financial sustainability, and compliance with regulatory requirements.

To mitigate these risks, the charity has implemented a range of controls, including:

Insurance cover is maintained at an appropriate level to protect the charity’s assets and activities.

The charity works closely with its partner venue, Moseley School and Sixth Form, which provides support for site-related risks, including building access, safeguarding coordination, and emergency procedures.

The trustees are satisfied that appropriate systems are in place to manage the major risks to which the charity is exposed, and that these systems are regularly reviewed to ensure their continued effectiveness.

Health and Safety

The health and well-being of our team and pupils remain a priority; measures have been put in place for regular monitoring and assessments to keep our members and guests safe.

Safeguarding during face-to-face teaching remained a priority throughout the year and was supported through the following measures:

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We aim to safeguard children/young people by:

Nature of the Governing Document and constitution of the charity

The Charity is a charitable incorporated organisation and governed by the governing document. There are no restrictions in the governing document on the charity's operations or its investment powers, other than those imposed by charity law.

Recruitment and appointment of new trustees

The recruitment process involves identifying the optimal mix of skills, knowledge, and experience required by the Board in light of the charity’s current operational environment and future needs. Potential trustees are identified and provided with information about the Board’s role and activities. Personal qualities, relevant experience, and appropriate qualifications are taken into account when appointing new members to the Board of Trustees.

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Relationships between the charity and related parties

The induction of new trustees includes an explanation of the role and function of the Board of Trustees and, where appropriate, the appointment of a mentor for the new trustee. An overview of the organisation and its activities is provided, and ongoing training is encouraged where relevant.

The contribution of volunteers

As in previous years, Birmingham Arabic School benefited from the support of many volunteers who contributed their time to school activities. The trustees are also professionals in their respective fields and, together with the office bearers, continue to manage the charity on a wholly voluntary basis, with guidance from the Charity Commission where appropriate.

Financial Review

The charity continued to generate income primarily from its charitable educational activities, with total income for the year amounting to £164,922 (2024: £152,630). This reflects continued demand for the charity’s services and a stable operating position.

Total expenditure for the year was £144,091 (2024: £162,738), the majority of which was incurred in delivering the charity’s educational programmes and related activities.

The charity recorded a net surplus of £20,832 for the year (2024: deficit of £10,108). The surplus arose due to increased income and effective cost management during the period. This has strengthened the charity’s financial position and improved its level of free reserves.

Overall, the trustees consider the charity’s financial performance for the year satisfactory and consistent with its objectives. The level of income and expenditure remains aligned with the scale of activities undertaken.

Support Costs

Support costs are the expenditure necessary for the effective administration and governance of the charity, including financial management, compliance, and general administration.

The trustees seek to ensure that support costs are kept at an appropriate level while maintaining robust systems of control, governance, and financial oversight. This supports the effective delivery of charitable activities and helps safeguard the charity’s assets.

The trustees aim to maintain an appropriate balance between expenditure on direct charitable activities and support costs to ensure the efficient and sustainable operation of the charity.

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Reserves Policy

Reserves are that part of the charity’s unrestricted funds that are freely available to spend on any of the charity’s purposes. They exclude restricted funds and any designated funds which are not available for general use.

The trustees have established a reserves policy to ensure that the charity can continue its activities in the event of a temporary shortfall in income and meet its financial obligations as they fall due. The trustees aim to maintain free reserves at a level equivalent to approximately six months of planned expenditure. This level has been set to provide sufficient working capital, safeguard against unexpected costs, and allow for an orderly adjustment of activities if necessary.

As at 31 July 2025, the charity held free reserves of £29,219 (2024: £9,387), which is considered to be adequate in relation to the charity’s reserves policy. The increase in reserves during the year reflects the net surplus generated from charitable activities.

The trustees regularly review the level of reserves, taking into account planned income and expenditure, future commitments, and potential risks facing the charity.

The trustees are satisfied that the charity’s assets are available and adequate to meet its obligations in respect of each fund, and that the current level of reserves provides an appropriate level of financial resilience.

Transactions and Financial Position

The financial statements are set out on pages 16 to 23.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance prepared in accordance with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.

Trustees' Responsibilities

The 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. This includes the requirement to prepare the financial statements in accordance with the Statement of Recommended Practice (SORP) and Section 1A of FRS 102.

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year that give a true and fair view of the charity's state of affairs as at the end of the financial year and of the charity's surplus or deficit. In preparing those financial statements, the Trustees are required to:

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The law requires the Trustees not to approve the accounts unless they are satisfied that they give a true and fair view of the charity's state of affairs and of its surplus or deficit for the year.

The Trustees are also responsible for maintaining adequate accounting records that, at any time, disclose the charity's financial position with reasonable accuracy. These records must be sufficient to show and explain the charity's transactions and enable the Trustees to ensure that the financial statements comply with relevant charity legislation.

Furthermore, the Trustees are responsible for safeguarding the charity's assets and for taking reasonable steps to prevent and detect fraud and other irregularities. The Trustees confirm they are responsible for the contents of the Trustees' Report, and that the independent examiner/accountant has no responsibility for the narrative content of that report.

Audit Exemption

For the year ended 31 July 2025, the charity was eligible for exemption from audit under section 144 of the Charities Act 2011.

Accordingly, the accounts have not been audited and have instead been subject to an independent examination.

The trustees acknowledge their responsibilities for keeping adequate accounting records in accordance with section 130 of the Charities Act 2011 and for preparing accounts that comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the charity’s governing document.

The trustees are also responsible for preparing accounts that give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year, in accordance with United Kingdom Generally Accepted Accounting Practice, including FRS 102 and the Charities SORP (FRS 102).

This report was approved by the board of trustees on 30[th] May 2026

Saad Mahmoud

Dr Saad Mustafa Mahmoud

Chair of the Board of Trustees

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Independent Examiner’s Report to the Trustees of Birmingham Arabic School

I report to the trustees on my examination of the accounts of the charity for the year ended 31 July 2025, which are set out on pages 16 to 23.

Responsibilities and basis of report

As the charity trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Charities Act 2011, and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of that 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 which gives me cause to believe that in, any material respect:

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.

The Examiner's relevant professional qualification is: Chartered Certified Accountant

Virtus FS Chartered Certified Accountants Birmingham

The date upon which this report was completed is 30[th] May 2026

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Birmingham Arabic School
Charity Number: 1166742
Statement of Financial Activities
for the year ended 31 July 2025
Unrestricted Restricted
Total		 Total
Funds Funds Funds Funds
Notes 2025
2025
2025		 2024
£
£
£		 £
Income
Donations - -
-		 -
Grant - 1,000
1,000		 -
Charitable Activities 3 163,922 - 163,922 152,630
Total Income 163,922 1,000 164,922 152,630
Expenditure
_C_haritable activities 4 144,091 -
144,091		 162,738
Total Expenditure 144,091 - 144,091 162,738
Net Income and Net
Movement in funds for the year 19,832 1,000
20,832		 (10,108)
Reconciliation of funds
Total funds brought forward 9,387 -
9,387		 19,495
Total Funds carried forward 9 29,219 1,000
30,219		 9,387
All activities derive from continuing operations
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 18 to 23 form an integral part of these accounts.
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Birmingham Arabic School Charity Number: 1166742

Balance Sheet as at 31 July 2025

Notes
The assets and liabilities of the charity :
Fixed assets
Tangible assets
7
Total fixed assets
Current assets
Debtors
8
Cash at bank and in hand
Total current assets
Liabilities:-
Creditors falling due within one year
9
Net current assets
Total assets less current liabilities
Net assets including pension asset / liability
The funds of the charity :
Unrestricted income funds
Restricted income funds
Total charity funds
10		 1,594
30,225		 2025
£
-
-
30,219
30,219
30,219
29,219
1,000
30,219		 555
11,532		 2024
£
-
-
9,387
31,819 12,087
(1,600) (2,700)
9,387
9,387
9,387
-
**9,387 **

Saad Mahmoud

Dr S M Mahmoud

Approved by the board of trustees on 30[th] May 2026

For the year ended 31 July 2025, the charity was eligible for exemption from audit under section 144 of the Charities Act 2011. Accordingly, the accounts have been subject to an independent examination. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the charity’s governing document. The trustees are also responsible for preparing accounts which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year, in accordance with United Kingdom Generally Accepted Accounting Practice (including FRS 102) and the Charities SORP (FRS 102).

The notes on pages 18 to 23 form an integral part of these accounts.

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Notes to the accounts

1. Accounting policies

The principal accounting policies adopted, judgments, and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation of the accounts

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (Charities SORP (FRS 102)), and in accordance with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared under the historical cost convention. Assets and liabilities are initially recognised at transaction value unless otherwise stated in the relevant accounting policy notes. The charity has taken advantage of the exemption available to smaller charities and has not prepared a cash flow statement.

b) Preparation of the Accounts on a Going Concern Basis

The Trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern. There were no key judgements made by the Trustees which have a significant effect on the accounts, and there are no sources of estimation uncertainty at the reporting date that pose a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next accounting period.

c) Income Recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received, and the amount can be measured reliably.

d) Expenditure and Irrevocable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under the following headings:

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Notes to the accounts (continued)

e) Cost Allocation and Apportionment

Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Specifically:

f) Tangible Fixed Assets

Individual fixed assets costing £500 or more are capitalised at cost and depreciated on a straight-line basis over their estimated useful economic lives. The charity has not acquired any assets meeting this threshold in the current or prior year.

Depreciation Rate: Computer and Office equipment is depreciated at 25% per annum.

g) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

h) Cash at Bank and In Hand

Cash at bank and in hand includes cash and short-term, highly liquid investments in deposit accounts with a maturity of three months or less.

i) Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts.

j) Taxation

The charity meets the definition of a charitable company for UK taxation purposes (Paragraph 1 Schedule 6 Finance Act 2010). Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. No corporation tax liability arises in these accounts.

k) Fund Accounting

Funds held by the charity are:

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Notes to the accounts (continued)

1.
Surplus for the financial year
2025 2024
This is stated after crediting: £ £
Revenue from ordinary activities 164,922 152,630
2.
Expenses paid to trustees
2025 2024
£ £
The aggregate amount of expenses paid to trustees was Nil Nil
No trustee or person connected to a trustee received any remuneration or benefits during the year.
There were no related party transactions during the year.
3.
Income
2025 2024
Educational Services Total Total
£ £ £
Income from
Donations - - -
IWaqf Grant 1,000 1,000 -
Charitable Activities 163,922 163,922 152,630
Total Income 164,922 164,922 152,630

No trustee or person connected to a trustee received any remuneration or benefits during the year.

There were no related party transactions during the year.

The charity received a restricted grant of £1,000 from IWaqf during the year to support an Arabic cultural day.

The funds were fully applied for this purpose during the year. Any unspent balances are carried forward as restricted funds.

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Notes to the accounts (continued)

Expenditure
Charitable activities
Total Expenditure
Net Income by activity		 144,091
144,091
162,738
144,091
144,091
162,738
20,832
20,832
(10,108)

4. Analysis of charitable expenditure by activity

Nature of charitable expenditure
Activities undertaken directly
Support costs of charitable activities (see Note 5)
Total charitable expenditure analysed by activity		 Educational
Services
Total 2025
Total 2024
£
£
£
95,532
95,532 117,259
48,559
48,559 45,479
144,091 144,091
162,738

5. Analysis of Total Support Costs by Activity

Nature of support costs
Educational Support Costs
Governance Costs
Total support costs analysed by activity		 General Support
Total 2025
Total 2024
£
£
£
45,684
45,684
43,379
2,875
2,875
2,100
48,559
48,559
45,479

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Notes to the accounts (continued)

6. Staff Costs and Emoluments

The Charity had no employees in 2024 or 2025. Teaching staff are engaged on a self-employed or volunteer basis

Volunteers have donated an unquantifiable amount of time to Birmingham Arabic School, which is impossible to reflect.

There were no fees or other remuneration to the trustees.

There were no employees with emoluments exceeding £60,000 per annum.

7. Tangible Fixed Assets

Cost
As at 1st August 2024
Additions
As at 31st July 2025
Accumulated Depreciation
As at 1st August 2024
Charge for the period
As at 31st July 2025
Net Book Value
As at 31st July 2024		 Fixtures, fittings and
office equipment
Total
1,298
1,298
-
-
1,298
1,298
(1298)
(1298)
(0)
(0)
(1298)
(1298)
325
325
As at 31st July 2025 0
0
8.
Debtors:
Trade Debtors – Student Fees
9.
Creditors: amounts falling due within one year
Trade creditors
Other creditors		 2025
2024
£
£
1,594
555
2025
2024
£
£
1,600
2,700
-
-
1,600
2,700

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10. Analysis of assets and liabilities representing funds

At 31 July 2025
Tangible Fixed Assets
Current Assets
Current Liabilities
At 31 July 2024
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
30,819
(1,600)
29,219
Unrestricted
funds
£
-
12,087
(2,700)
9,387		 Restricted
Funds
£
-
1,000
-
1,000
Restricted
Funds
£
-
-
-
-		 Total
Funds
£
-
31,819
(1,600)
30,219
Total
Funds
£
-
12,087
(2,700)
9,387

The individual funds included above are :-

_C_haritable activities Funds at
Movements
Transfers
Funds at
2024
in
Between
2025
Funds
Funds
as below
£
£
£
£
9,387
20,832
-
30,219
9,387
20,832
-
30,219

Analysis of movements in funds as shown in the table above

Incoming Outgoing Gains & Movement
Resources Resources Losses In funds
£ £ £ £
164,922 144,091 - 20,832
164,922 **144,091 ** -
**20,832 **

11. Endowment Funds

The charity had no endowment funds in the year ended 2025 (2024: £Nil).

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