**Ghizng Kurdish Saturday School** ## **Report of the Trustees for the Period 27 February 2024 to 31 July 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 27 February 2024 to 31 July 2025. 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The object[s] of the Ghizng Kurdish Saturday School CIO are 1.to advance the education of children aged 5 to 16 years of age for the public benefit by providing tuition in the Kurdish and Arabic language, writing, reading, speaking, listening, art, culture and heritage and religion; and 2. To advance in life and relieve needs of young people by providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 1184793 (England and Wales) ## **Registered Charity number** ## **Registered office** T/a The Kurdish Weekend School Princes Park Methodist Church & Centre Beaconsfield Street Liverpool Merseyside L8 2UU ## **Trustees** Mrs A Salah Trustee Mrs C Sofimajid Trustee Mrs S Magid Trustee Mrs S Mahmud Chairwomen S Aziz (appointed 1.5.25) Mrs A Ahmad (appointed 1.5.25) Mrs G H Radha (appointed 1.5.25) ## **Company Secretary** ## **Independent Examiner** Mr G Evans Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG Approved by order of the board of trustees on 26 August 2025 and signed on its behalf by: Page 1 **Ghizng Kurdish Saturday School** ## **Report of the Trustees for the Period 27 February 2024 to 31 July 2025** Mrs S Mahmud - Trustee Page 2 **REGISTERED COMPANY NUMBER: 1184793 (England and Wales) REGISTERED CHARITY NUMBER:** ## **Report of the Trustees and** ## **Unaudited Financial Statements for the Period 27 February 2024 to 31 July 2025** ## **for** ## **Ghizng Kurdish Saturday School** Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG **Ghizng Kurdish Saturday School** ## **Contents of the Financial Statements for the Period 27 February 2024 to 31 July 2025** ||**Page**|| |---|---|---| |**Report of the Trustees**|1 to|2| |**Independent Examiner's Report**|3|| |**Statement of Financial Activities**|4|| |**Balance Sheet**|5|| |**Notes to the Financial Statements**|6 to|9| |**Detailed Statement of Financial Activities**|10|| **Ghizng Kurdish Saturday School** ## **Report of the Trustees for the Period 27 February 2024 to 31 July 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 27 February 2024 to 31 July 2025. 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The object[s] of the Ghizng Kurdish Saturday School CIO are 1.to advance the education of children aged 5 to 16 years of age for the public benefit by providing tuition in the Kurdish and Arabic language, writing, reading, speaking, listening, art, culture and heritage and religion; and 2. To advance in life and relieve needs of young people by providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 1184793 (England and Wales) ## **Registered Charity number** ## **Registered office** T/a The Kurdish Weekend School Princes Park Methodist Church & Centre Beaconsfield Street Liverpool Merseyside L8 2UU ## **Trustees** Mrs A Salah Trustee Mrs C Sofimajid Trustee Mrs S Magid Trustee Mrs S Mahmud Chairwomen S Aziz (appointed 1.5.25) Mrs A Ahmad (appointed 1.5.25) Mrs G H Radha (appointed 1.5.25) ## **Company Secretary** ## **Independent Examiner** Mr G Evans Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG Approved by order of the board of trustees on 26 August 2025 and signed on its behalf by: Page 1 **Ghizng Kurdish Saturday School** ## **Report of the Trustees for the Period 27 February 2024 to 31 July 2025** Mrs S Mahmud - Trustee Page 2 ## **Independent Examiner's Report to the Trustees of Ghizng Kurdish Saturday School** ## **Independent examiner's report to the trustees of Ghizng Kurdish Saturday School ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the period 27 February 2024 to 31 July 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. Mr G Evans The Association of Chartered Certified Accountants Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG 26 August 2025 Page 3 ## **Ghizng Kurdish Saturday School** ## **Statement of Financial Activities for the Period 27 February 2024 to 31 July 2025** |Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
23,012
9,501
**EXPENDITURE ON**
**Charitable activities**
Provision of school activities
21,548
9,501
**NET INCOME**
1,464
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
2,000
164
**TOTAL FUNDS CARRIED FORWARD**
3,464
164|Period
27.2.24
to
Year Ended
31.7.25
26.2.24
Total
Total
funds
funds
£
£
32,513
9,283
31,049
9,224
1,464
59
2,164
2,105
3,628
2,164|Period
27.2.24
to
Year Ended
31.7.25
26.2.24
Total
Total
funds
funds
£
£
32,513
9,283
31,049
9,224
1,464
59
2,164
2,105
3,628
2,164| |---|---|---| |||9,224| |||59
2,105| |||2,164| The notes form part of these financial statements Page 4 ## **Ghizng Kurdish Saturday School** ## **Balance Sheet** ## **31 July 2025** |Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
5
1,892
164
**CURRENT ASSETS**
Cash at bank and in hand
2,190
-
**CREDITORS**
Amounts falling due within one year
6
(618)
-
**NET CURRENT ASSETS**
1,572
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
3,464
164
**NET ASSETS**
3,464
164
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2025
Total
funds
£
2,056
2,190
(618)
1,572
3,628
3,628
3,464
164
3,628|2024
Total
funds
£
649
11,818
(10,303)
1,515
2,164
2,164
2,000
164
2,164| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025. The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 26 August 2025 and were signed on its behalf by: S Mahmud - Trustee The notes form part of these financial statements Page 5 **Ghizng Kurdish Saturday School** ## **Notes to the Financial Statements** ## **for the Period 27 February 2024 to 31 July 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% on reducing balance Computer equipment - 33% on reducing balance ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||Period|| |---|---|---| ||27.2.24|| ||to|Year Ended| ||31.7.25|26.2.24| ||£|£| |Depreciation - owned assets|1,267|276| Page 6 continued... **Ghizng Kurdish Saturday School** ## **Notes to the Financial Statements - continued for the Period 27 February 2024 to 31 July 2025** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 July 2025 nor for the year ended 26 February 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 July 2025 nor for the year ended 26 February 2024. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
7,763
1,520
**EXPENDITURE ON**
**Charitable activities**
Provision of school activities
7,704
1,520
**NET INCOME**
59
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,941
164
**TOTAL FUNDS CARRIED FORWARD**
2,000
164
**5.**
**TANGIBLE FIXED ASSETS**
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
**COST**
At 27 February 2024
155
105
1,163
Additions
-
135
2,539
At 31 July 2025
155
240
3,702
**DEPRECIATION**
At 27 February 2024
56
41
677
Charge for year
20
29
1,218
At 31 July 2025
76
70
1,895
**NET BOOK VALUE**
At 31 July 2025
79
170
1,807
At 26 February 2024
99
64
486|Total
funds
£
9,283
9,224
59
2,105
2,164
Totals
£
1,423
2,674
4,097
774
1,267
2,041
2,056
649| |---|---| Page 7 continued... **Ghizng Kurdish Saturday School** ## **Notes to the Financial Statements - continued for the Period 27 February 2024 to 31 July 2025** |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |---|---|---|---|---|---|---| ||||2025|||2024| ||||£|||£| ||Bank loans and overdrafts (see note 7)||||-|365| ||Accrued expenses|||618||438| ||Grants in advance||||-|9,500| |||||618||10,303| |**7.**|**LOANS**|||||| ||An analysis of the maturity of loans is given below:|||||| ||||2025|||2024| ||||£|||£| ||Amounts falling due within one year on demand:|||||| ||Bank overdrafts||||-|365| |**8.**|**MOVEMENT IN FUNDS**|||||| ||||Net|||| |||At|movement|||At| |||27.2.24|in funds|||31.7.25| |||£|£|||£| ||**Unrestricted funds**|||||| ||General fund|2,000|1,464|||3,464| ||**Restricted funds**|||||| ||Liverpool Charity and Voluntary|||||| ||Services|164|||-|164| ||**TOTAL FUNDS**|2,164|1,464|||3,628| ||Net movement in funds, included in the above are as follows:|||||| |||Incoming|Resources|||Movement| |||resources|expended|||in funds| |||£|£|||£| ||**Unrestricted funds**|||||| ||General fund|23,012|(21,548)|||1,464| ||**Restricted funds**|||||| ||Liverpool Charity and Voluntary|||||| ||Services|9,501|(9,501)|||-| ||**TOTAL FUNDS**|32,513|(31,049)|||1,464| Page 8 continued... **Ghizng Kurdish Saturday School** ## **Notes to the Financial Statements - continued for the Period 27 February 2024 to 31 July 2025** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** ||Net|| |---|---|---| |At|movement|At| |27.2.23|in funds|26.2.24| |£|£|£| |**Unrestricted funds**||| |General fund
1,941|59|2,000| |**Restricted funds**||| |Liverpool Charity and Voluntary||| |Services
164|-|164| |**TOTAL FUNDS**
2,105|59|2,164| |Comparative net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |General fund
7,763|(7,704)|59| |**Restricted funds**||| |Liverpool Charity and Voluntary||| |Services
1,520|(1,520)|-| |**TOTAL FUNDS**
9,283|(9,224)|59| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the period ended 31 July 2025. Page 9 ## **Ghizng Kurdish Saturday School** ## **Detailed Statement of Financial Activities for the Period 27 February 2024 to 31 July 2025** |**for the Period 27 February**|**2024 to 31 July 2025**||| |---|---|---|---| ||Period||| ||27.2.24||| ||to|Year En|ded| ||31.7.25|26.2.24|| ||£|£|| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations|23,013|7,763|| |Grants|9,500|1,520|| ||32,513|9,283|| |**Total incoming resources**|32,513|9,283|| |**EXPENDITURE**|||| |**Charitable activities**|||| |School supplies|904|375|| |Travel & food|4,535|165|| |Repairs|64|29|| |Rent|12,220|4,830|| |Teaching expenses|10,320|3,508|| |Training|1,000|-|| ||29,043|8,907|| |**Support costs**|||| |**Other**|||| |Plant and machinery|20|25|| |Fixtures and fittings|30|11|| |Computer equipment|1,218|239|| ||1,268|275|| |**Governance costs**|||| |Accountancy and legal fees|738|42|| |Total resources expended|31,049|9,224|| |**Net income**|1,464|59|| This page does not form part of the statutory financial statements Page 10 ## **Independent Examiner's Report to the Trustees of Ghizng Kurdish Saturday School** ## **Independent examiner's report to the trustees of Ghizng Kurdish Saturday School ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the period 27 February 2024 to 31 July 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. Mr G Evans The Association of Chartered Certified Accountants Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG 26 August 2025 Page 1