ALMANAR (UK) EDUCATIONAL TRUST
FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024
A Compaiiy litriiled by gu()rai?leo- Rogislralion No. 07088420 fEI?glaiid)
REGISTERED CHARITY NO. 1167415

ALMANAR {UK) EDUCATIONAL TRUST
INDEX
Page
Trustees Report
Independent Examiner's Report
Summary Of Income and Expenditure Account
Balance Sheet
Statement of Financial Activities
Notes lo the Accounts

ALMANAR (UK) EDUCATIONAL TRUST
TRUSTEES, REPORT
The trustees (managemenl committee members) present their Report and the
Financial Stalements for the period Ended 31 August 2024.
Status
The Almanar {Uk} Educational Trust is a registered charity under the charity number 1167415. It has no
taxable activities and is therefore not liable to U K taxation. It 15, however, unable to reclaim VAT on
expenditure incurred.
Company Registration No.
Charity Registration No.
7088420
1167415
Trustees
The trustees who held office during the year were as follows..
Mohammed Ghassan Kouzali
Ismail Mohammed Farhat
Mohamed Kara Mohamed
Amjad Hamza
Bankers
HSBC Bank
760 Wilmslow Road
Didsbury
Manchester, M20 2DP
Accountants
Zaheer & Co Accountants 63 Kingsway , Burnage, Manchesler.M19 2LL
Principal Activities
The principal activity of the school during the year was that of providing evening classes to teach
the Arabic language , islamic studies , cultural studies,maths and science . This covers children
of both saxes with age range of 4-16 years.
The charity is a limited company by guarantee and is non-profit making.
Organisational Structure
The charity is a limited company by guarantee. The trustees (management committee
members) are responsible for the overall management and conlrol of the charity.
Risks
The trustees have taken steps to establish the risks lo which the charity is exposed and have put
systems in place to mitigate those risks.

ALMANAR (UK} EDUCATIONAL TRUST
TRUSTEES, REPORT {cont... I
Review of the Results
The trustees consider that the results set out on pages 5 to 9 are satisfactory. They are of the
opinion that the balance on the funds is sufficient to meet any future commilments.
Fixed Assets
The movement in fixed assets is set out in Note 8 lo the Accounts.
Trustees Responsibilities
Charity law requires the trustees to prepare accounts for each financial year (or
other accounting period} which give a true and fair view of the state of affairs of Ihe
Company and of its surplus or deficit for that year. In preparing those financial
statements, the trustees are required to..
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonably prudent.,
prepare accounts on a going concern basis unless it Is inappropriate to presume that
the company will continue in business.
The trustees are responsible for keeping proper accounting records which disc105e
with feasonable accuracy at any time the financial position of the company and to
enable them lo ensure that the accounts comply with the Charity Act 1993. They
are also responsible for safeguarding the assets of the company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularilies.
In preparing the above report, the trustees have taken advantage of special
exemptions applicable to small companies.
Signed on Behalf of the Board..
Trustee
Mohammed Ghassan Kouzali
- 2025

ALMANAR IUKI EDUCATIONAL TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accounts of the Almanar (Uk) Educational Trust Ltd, registered charity number 1167415 and
company registration number 7088420 for the accounts period ended 31 August 2024 set out on
pages 4 to 9.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The Gharily's trustees are responsible for the preparation of the accounts. The charity's trustees consider
that an audit is not required for this year (under section 144{2} of the Charities Act 2011 Ilhe 2011 Act)
and that an independent examination is needed.
11 is my responsibility lo..
examine the accounts under section 145 of the 2011 Act.
lo follow the procedures laid down in the General Directions given by the Charity Commission
examine the accounts under section 14515){bl of the 2011 Act.
10 state whether particular matter5 have come to our allenlion.
BASIS OF INDEPENDENT EXAMINER'S REPORT:
My exarninalion was carried out in accordance with the General Directions given by the Charity
Commissioners. An examination includes the accounting records kept by the charity and a compari50n
of the accounts presented with those records. It also includes consideration of any unusual items or
disclosures in the accounts and seeking explanations from you as Iruslees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and
consequently we do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER'S STATEMENT:
In connection with our examination, no matter has come lo our atlenlion,.
11 } which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section130 of the 2011 Act., and
lo prepare accounts which accord with the accounting records and to comply with the accounting
requirements of the 2011 Act have not been met., or
121 to which, in my opinion. attention should be drawn in order to enable a proper understandin9
accoun15 to be reached.
Mr Farroukh Zaheer (FCCA)
Zaheer & Company
Chartered Certified Accountants
63 Kingsway
Burnage
Man¢hester M19 2LL
Date..

ALMANAR {UK) EDUCATIONAL TRUST
SUMMARY OF INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 AUGUST 2024
Notes
2024
2023
Income and Endowments
Expenditure
Net income (expenditure) for the period
12)
222,357
174,857
47,500
223,067
170,1851
52,882
131
Net Income lexpendilure) before tax
47,500
52,882
Tax payable
{41
Net income {expenditure) after taxation
47,500
52,88?.
Total Funds Brought Fotward
274,515
226,633
Adjustment to Uganda project
15,0001
Total Funds Carried Forward
{131
322,015
274,515
RECONCILIATION OF STATUTORY INCOME AND EXPENDITURE ACCOUNT TO SOFA
Nel income
ex
endilure
for the
ear After Taxation
Total Nel Income for the year per SOFA - Page 6
Total Nel Income as above
47,500
47,500
52,882
Retained Income Carried Fonmard
Total funds Clfwd per SOFA - Page 6
Retained Funds Carried Fotward as above
322,015
322,015
274.515
274,515
The notes on pages 7 10 10 form part of these financial statements.

ALMANAR (UK) EDUCATIONAL TRUST
BALANCE SHEET AS AT 31 AUGUST 2024
2024
2023
Notes
FIXED ASSETS
Tangible Fixed Assets
18)
536,571
537,961
CURRENT ASSETS
19)
187,051
187,051
138,228
138,228
LIABILITIES.
Amounts falling due
within one year
{10}
780
847
NET CURRENT ASSETS
186,271
137,381
LIABILITIES..
Amounts falling due
after more than one year
400,827
400,821
400,827
400,827
TOTAL NET ASSETS
322,015
274,515
ACCUMULATED FUNDS
Unreslricled
Reslricled
{131
{131
310,872
11 143
322,015
263,712
10,803
274,51J
The directors are satisfied that the company is entitled to exemption under section 477 of the
companies Act 2006 and that no member have requested an audit pursuant to section 476 of the Act.
Thc directors acknowledge their re5ponsibilily for complying with the requirements of the companies
Act 2006 with respect to accounting records and the preparation of the accounts.
The accounts have been prepared in accordance with the provisions applicable to small companies
subject lo the small companies regime and in accordance with FRS 102 SORP.
Approved on behalf of the Board
ruglee
Ismail Mohammed Farhat
Trustee
Mohammed Ghassan Kouzali
Date..
2025
The notes on pages 7 to 9 form part of these financial slalements.

ALMANAR {UKI EDUCATIONAL TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD ENDED 31 AUGUST 2024
Year
Ended
31.08.24
Total
Funds
Year
Ended
31.08.23
Total
FLJnds
Notes
Unrestricted Reslricled Endowment
Funds
Funds
Funds
Income And Expendilure
Donations and legacies
121
School fees
Uganda school proje¢l
Interest received
Other trading activities
Total Income And Endowments
187,626
187,626
340
2,405
31,986
222,357
190,301
750
823
31,193
223,067
340
2,405
31,986
222,017
340
Expenditure on
Expenditure on raising funds
15)
Expenditure on ¢harilable activities
16)
174,857
174,857
170.185
Total Expenditure
174,857
174,857
170,185
Net income before lax
47,160
340
47,500
52,882
Tax payable
141
Nel Income (Expenditure)
Net Income {Expenditure) After Tax
47.160
340
47,50C)
52,882
Net Income For The Year
47,160
340
47,500
52,882
Total Funds Brought Forward
263,712
10,803
274,515
226,633
TOTAL FUNDS CARRIED FIWD
1131
310,872
11,143
322,015
279,515
The note5 on page5 7 10 9 form part of these financial statements.

ALMANAR {UKI EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024
ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention and
in accordance with the Financial Reporting Standard for Smaller Entities (effective
January 2015} the Accounting and Reporting by Charities Statement of recommended
practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard for Smaller Enlilies published on 16th July 2014 {SORP 20151 and the
Companies Act 2011 and Companies Act 2006.
Income
All income resources are recognised in the accounts once the charity has the enlitlemenl
to the resources.
enditure
All expenditure has been reflected in the Slalemenl of Financial Activities on an accrual basis.
Expenditure includes VA T which can not be fully recovered and is reported as part of the
Expenditure to which it relates,
Ilalisalion and De
Valuation Ca￿_
reciation of Fixed Assets
Fixed assets are included in the accounts al nel book value,
Depreciation is provided to write off the cost less the estimated residual value
of tangible fixed assets over their estimated useful lives as follows:.
Fixture, fittings and equipment
25 0/0 on cost
Taxation
The organisalion is exempt from income lax by reason of ils charitable status.
Income tax suffered on Investment income is reclaimed in lull.
Reserves
The organisation aim lo maintain sufficient reserves lo cover three months running costs.
INCOME AND ENDOWMENTS
This represents fees receiveable for the provision of services to members and other
trading income, the company is a non-profit making.
NET INCOME (EXPENDITURE}
2024
2023
Nel income (expenditure) is stated after charging.
Depreciation- owned assets
1,390
1,855
TAX ON SURPLUS ON ORDINARY ACTIVITIES

ALMANAR {UKI EDUCATIONAL TRUST
NOTES TO TI IE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 (cont . I
Expenditure on Raising Funds
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
Volunteer exoenses
Expendituro on Charitable Activities
Unrestricted Restricted
Funds
Funds
Tola
2024
Total
2023
Notes
Teaching Staff cost
Tular cost
Text books and learning malerial
Uganda school project
Festival and presentation cost
Gills
School activities
Support costs
101.108
15.307
12,591
101,108
15,307
12,591
83701
23403
8975
10000
752
451
1,085
479
43,835
174,857
451
1,085
479
43.835
174.857
2121
41,233
170,185
Analysis of Support Costs
Unrestricted Restricted
Funds
Funds
Total
2024
Total
202J
Accountancy fees
Exam fecs
Rent and rates
Cleaning
Bank Charges
Printing & Slalionery
Insurance
Course fees
Company house
Traning cost
Subdcripiions
Online library software
Computer maint. & web hosting
Service charge & coucil lax
Ground rent
Repairs & maintenance
Onsite security
Telephone and inlernel
Sundry expenses
Depreciation
1428
780
24,615
22
138
1,409
896
2,132
40
117
273
3,788
70
3,240
172
1,280
855
90Q
291
1,390
43,835
1.428
780
24,615
22
138
1,409
896
2,132
40
117
273
3,788
70
3,240
172
1,280
855
900
291
1,390
43,835
1,900
22,255
454
206
1,749
836
40
80
751
3,437
370
4,009
415
1,262
1,350
238
26
1,855
41,233

ALMANAR IUKI EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Iconl.. 9
TANGIBLE FIXED ASSETS
Fittings & Land And
Equipment
Property
Total
COST
At 1 September 2023
13,399
532,400
545,799
Al 31 August 2023
13,399
532,400
545,799
DEPRECIATION
Al 1 September 2023
Charge for the Year
Al 31 August 2024
7,838
1,390
9,228
7,838
1,390
9,228
NET BOOK VALUE
Al 31 August 2024
4,171
532,400
536,571
Al 31 August 2023
5,561
532,400
537,961
CURRENT ASSETS
2024
2023
Cash at bank
Other debtors
187,036
138,228
187051
138,228
10
LIABILITIES.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Paye payments
Accruals and creditors
67
780
847
780
78Q
LIABILITIES.. AMOUNTS FALLING DUE AFTER ONE YEAR
2024
2023
Trustees funds
400.827
400,827
400,821
400,827
12
COMPANY STATUS
The charity is limited company by guarantee and has no share capital. All members have
agreed lo contribute a sum not exceeding £ 10 { £1 for unwaged individuals) in event of
winding up.
13
RESERVES
Unre5tricled Restricted
Fund5
Funds
Total
2024
Toldl
2023
Balance as at 31.08.2023
Adjustment ta Uganda Project
Add. nel income lexpenditurel for the year
Total Reserves
263,712
10,803
274,515
226,633
15,0001
52,882
274,515
47,160
310,872
340
11,143
11,143
47,500
322,015
Balance carried forward
310,872
322,015
274,515