ALMANAR (UM EDUCATIONAL TRUST FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 A Comp8ny limrt8d by guarnntefr ROgtrat)n No. 07088420 (England) REGISTERED GHARITY NO. 1167415
ALMANAR (UK) EDUCATIONAL TRUST INDEX Trustees Rerrfyl IndeF¢Tr Examin*s R¢t Sunynary Of Inccrfne and Expa)ditLre Account Bala8 Sh88t statement of Finanaal AcbvttRs
ALMANAR (UK) EDUCATIONAL TRUST TRUSTEES, REPORT The tnjgtees (management ¢ommritee members) present their Report and the Financial Statements for the period Ended 31 August 2025. The Almanar {Ukl Educational Trust is a registered charity under the charity number 1167415. It has no taxable actNf(ies and is therefore not liabk to UK taxat. It is, however. unable to reclaim VAT on expenditure incurred. Company Registrntion No. Charty Registration No. 7088420 1167415 Trustees The trustees who heid office during the year Te as folkh¥s: l$mail Mohammed Farhat Mohamed Kara Mohamed Amjad Hamza Sondos Khthayr Abbas Banltern HSBC Bank 760 Wilmslow Road Did$bury Manchester. M20 2DP Accountants Zaheer & Co , Accountsnts . 63 Kingsway . Bumage. Manchester,M19 2LL Princlpal Actlvities Th8 principal actNty of the school during the year was that of providing evening classes to leach the Arabi¢ language , islamic studies , cultural studies.maths and $¢ien¢e . This covers children of both saxes wth age range of 4-16 years. The charity is a limited company by guarante8 and is non-profft making. Organisational Struthre The charity is a limited company by guarantee. The trustees {management committee members) are reswnsible for the overall management and control of the charrty. Rlsks The trustees have tsken stsps to establish the fisks to which the charity is exposed and have pul systems in place to rnrtate those risks.
ALMANAR (UK) EDVCATIOMAL TRUST TRUSTEES. REPORT (cont...) Revlew of the Rmults The trustees consider that the results set oul on pages 5 to 9 are satisfactory. They are of the opinion that the balance on the funds is sufficient to meet any future ¢ommilments. Flxed Assets The movement in fixed assets is set out in Nole 8 to the A¢counts. Trustees Responsibililles Charity law requires the truslees to prepare a¢counts for each financial year {or other accounting peri¢xll whKh give a true and fair viw of the state of affairs of the Company and of its surplus or deficf( for that year. In preparing those financial statements, the Irustees are required to.. - se18Ct suitable accounting poli¢ies and apply them con$istenty.' - make judgements and estimates that are reasonabty prudent., - prepare accounts on a going concem basis unless it is inapprowth to presume that the company will continue in business. The trustees are responsible for keeping proper accounting reccKds which disdose with reasonable accuracy at any time the financial position ofthe ¢ompany and to enable them to ensure that the xcounts COmY 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 irregularities. In preparing the atK)ve report. the trustees have taken advantage of special exemption5 applirAble to small Gompanies. Soqned on 8ehaW of the Board: Trustee Ismail Mohammed Farhat 2026
ALMANAR IUK) EDUCATIONAL TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report on the ants ofthe Aimanar {Uk) Educati(al Tnjst Ltd, registered tharity number 1167415 and company registration number 7088420 for the accounts peri1 ended 31 August 2025 set (Krt on pages 4 to g. si ES The charity's trustees are respon5iWe forth• prep8ration of the ac¢oLrts. The ¢hantys trustees consider that an audit is not required for this year {LIrr Secti 14412) of the chall Act 2011 lthe 2011 Act) and that an independent examination is needed. It is my responsibilty to." - examine the accounts urKler secb(M 145 of the 2011 Act. . to follow the prIxedu$ laid dovrn in the General Directions w by the Charlty Commi35K examine the accounts un¢Jer section 145 {5}Ibl of the 2011 A . to stste whether paClar matters have come to our ten1p. FIND ND INE W examination was ¢amed in aCccth¢ with ts Gerthl Direcbons given by the Chanty CommissiMers. An examination includes acuwnb"rvJ reccrfd5 kept by ts charrty and 8 compari¥on of the accounts presented with those recor(l$. It also indudes consideration of any unusual ftems or dis¢losures in the accounts and seeking eXaatrOn3 from you as trustees conwning any such matters. The procedures undertaken do not prow¢Je all tr eVKIe that woukl be required in an audil, and consequenty we do not express an audti opinM on the given ty the accounts. In connection our examinatm, no matter has to attentvm: 111 which gives me reaSonae cause to bele Ihat in any rnat¥ial r¢spe¢t the requiromerrts . to keep accounting records in 1rdan¢t sedwyi130 oftr 2011 Actr. and . to prepare acUnts wthich a¢cord with the £x)unling Cld$ arbj to ¢4Jnply wth the accounting requirements of the 2011 Act have not be or 121 to which, in my opinion, attent.on shcMJhJ be kn oNrto wable a proper understsnding ofthe accourts tr be reached. Mr Farroukh Zaler {FCCA) Zaheer & Company Chartered Cerbfied Accountants 63 Kingsway Bumage Manchesier M19 2LL Date..
ALMANAR IUK) EDUCATIONAL TRUST SUIAMARY OF INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 AUGUST 2025 2025 2024 Income and End¢)wments Expenditure Net income (expenditure) the 12) 242,C63 201.680 40,383 222.357 174,857 47,500 (3) Net Income {experKSiture) beffft tax 40,383 47,500 Tax payable {4) Net iome lexperKliture) after taxation 40.383 47,500 Total FurK15 Brought For•Mrd 322.015 274,515 Adjustment to Uganda project Total Funds Carried Fop 322.015 (131 362,398 RECONCILIATION OF STATLrroRY INCOME AND EXPENDITURE ACCOUNT TO SOFA ex Total Net Income for the year per SOFA- Page 6 Total Net I1orne as atrf)ve 40.383 40.383 47.500 47,500 Total fvnds Cltwd per SOFA- Page 6 Retained Funds Carried Fwlard as ab 362.398 362,398 322,015 322,015 The notes on p8ge$ 7 to 10 forni ofth•se finanual ststements.
ALMANAR (UK) EOUCAMONAL TRUST CE SHE T31 2025 2024 FIXED ASSETS Tangible Fixed Assets 18) 537.802 536.571 CURRENT ASSETS (9) 226.303 226,303 187,051 187,051 LIABILITIES.. Amounts falling due within one year 780 110) NET CURRENT ASSETS 225,423 186.271 LIABILITIES.. Amounts falling due after rnore than one year (11) 400,827 400.827 4C(J.627 400,827 322.015 TOTAL NET ASSErs 362,398 ACCUIAULATED FUNDS Unrestricted ReStrted 1131 (13) 362,398 310.872 11,143 322,015 362,398 The dIrecr9 are satisfie(I that the company entiued to ernE urthr section 477 of the companies A¢t 20[ and that no memter have reqted w audit FyJr¥uant to se¢tion 476 of the Art. The directws aCknOe&3e their responSibty comptying wilh the requirements of the companies Ad 2006 vrith respect to accounting Yecords and the weparation of the ¥counts. The accounts have been prepared in aewdan wilh thè provisK)ns appli¢abk to smo11 companies subject to the small mpanIeS regime arKI in aC(danCe with FRS 102 SORP. Approved on behalf of the Board Ismail Mohammed Fathat Mohamed Kara Mohamed D*e'. 1/612 02
ALIAANAR {UK) EDUCATIONAL TRUST STATEME? OF FINANCIAL ACTMTIES FOR THE P RIOD NDED 1AU ST Year Year Ended Ended 31.08.25 31.08.24 Total Total Funds Funds Funds FuThJs Funds Income And Expgnditure Donabons and legacies 12) 187,626 School fees Uganda school propct Interest receNed Other trading activthes Totsl Income And Endu414Thents 208,770 208,770 2.405 31.986 222,357 3.320 29.973 242,C63 3,320 29.973 242,063 Expenditure on Expenditure on raisin9 funds 151 Expendrture on Charitab ath¥ibes (6) 201,680 201,680 174,857 Total Expenditur8 201.680 201.680 174,857 40.383 47.500 Net inc(Nne before tax Tax paya0 (4) Nel Income (Expenditure) Nat Income (Expenditure) After Tax 40.383 40,383 47,500 47,500 Net Income For The Year 40,383 40.383 322,015 274,515 Tot81 Funds Brought F¢yward 310.872 11,143 TOTAL FUNDS CARRIED FNID (13) 351,255 11,143 362,398 322.015 The noles M pages 7 to 9 frKm part ofthese finarKial yt*ements.
ALMANAR (UK) EDUCATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 ACCOUNTING POLICIES The financial statements have been Frfepa underthe histNKal ¢ost coiwention arKI in ardaTrce with the Financial Rewts"ng StarKJard for Smaller Entrties leffeth.ve January 20151 the Accounting and Repth"ng by Charthes. Statement of recommentJed practice applicable to chariknes preparing their accounts in accordance the Financial Reporting Stand8rd for sMalr Enthes pUished on 16th Juty 2014 ISORP 20151 and the Companies Act 2011 COmpanS Act 21MA. All income resources are rectr3nised in the aoUnts once ts charity has the entstlement to the resources. All expenditure has been relleixed 01 the Statement of Financial Activities on an accwal ba$. Expenditure indudes VAT on ncrt be recowed arKI is rePd as part of the ExpendEiure to whith rt reles. ion Fix Fixed assets are included in the ac¢nts at net trk value. Depreuation is prwded to write off the cosl less the estsmated residual value of tgible fixed assets over their estimed useful INes as follows'.- 25 % on c05t Fixture, fftlings and equiFynent The organisation is exempt from income tsx by reason of its chari status. Irwme tsx suffered on investrnent income is aiMed in full. The or9anisation alm to maintain sufficiert r•ser¥es to cx)¥er three months running costs. INCOME AND ENDOWMENTS This represents fees re¢eNeable for the provis of seryirts to members and other tsading income, the crynpany is ¥ nryofft making. NET INCOME IEXPENDITUREI Nel income {eXreI5bJre) is slated after chargwwJ.' 2025 2024 DepredatioTr CAed assets TAX ON SURPLUS ON ORDINARY ACTIWTIES 1.030 1,390
ALMAMAR (UK) EDVCATIOMAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 Icont...) Expendltyrè on Ralilng Funds Unrnstrided Restrided Funds Funds Totsl 2025 Total 2024 Volunteer exoenses Totsl 2025 Total 2024 Funds Funds Teaching Staff cost Tutor cost Text books arKI leamiThJ matefi Festjval and presentskn cost 105,C62 21,283 11,951 858 276 563 81,687 201,680 105,C62 21.283 11,951 8S8 276 563 61,687 201.680 101108 15307 12591 451 1085 479 43,835 174,856 Support costs Analysis of Support Costs Unrestrided Restrcted Funds Funds Total 2025 Total 2024 1721 1.721 1,428 780 24,615 22 138 1.409 896 2.132 40 117 273 Exam fees Rent and fatss Ckaning Bank Charges Printing & Statimery Insurance Course fees Company house Traning cost subxripb.ons Travel and subsist Online library 50fts¥are Computer maint. & vb tiostr Service charge & ¢oucil tsx Ground rent RepaiTS & maintenance Onsitè security Telephone and intemel Sundry expenses Depreciation 25.609 197 $77 1,023 938 25,609 197 577 1,023 938 220 314 3.490 220 314 3,490 3.788 70 3,240 172 1,280 855 900 290 1,390 43.835 3,459 272 21,407 3.459 272 21,407 330 1,100 1.100 1,030 61,687 61,687
ALMANAR (UK) EDVCAT1014AL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 Icont.. 9 TANGIBLE FIXED ASSETS Fribngs & Land And Eqwpment Property Total COST At 1 September 2024 13.399 532.400 545,799 Additon 2,260 At 31 August 2025 15,659 532,400 548.059 DEPRECIATION At 1 September 2024 Charge for the Year At 31 August 2025 9.228 1,030 10,258 9,228 1,030 10,258 NET BOOK VALUE At 31 August 2025 5.402 532,400 $37,802 At 31 August 2024 4.171 532,400 536,571 CURRENT ASSETS 2025 2024 Cash al bank Other debtOTS 226,261 42 226.303 187,036 15 187,051 10 UABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors AcenlS and ueditors 100 780 880 780 780 LIABILITIES. AMOUNTS FALLING DUE AFfER ONE YEAR 2025 2024 Trustees funds 400,827 400,827 400,827 400,827 12 COMPANY STATUS The charity is limrted crAnpany by grantee aThl has M share capta. All members have agreed to ctrIbUte a sum nLrt exceeding £ 10 { £1 for unwaged indidual$} in event of wirKling up. 13 RESERVES Totsl 2025 Total 2024 FurMIs Funds Balance as at 31.08.2024 Adjustment to Uganda ProFct Add."net in¢ome lexpenthturel the year Totsl Reserves Balance camed forward 322.015 322.015 274,515 40,383 362.398 362,398 40,383 362.398 47,500 322,015 322 015 362,398