CHARtTY REGISTRATION NUMBER.. 1209022
Iqra Supplementary School & Youih Provision
Financial Stalemen15
For ihe Period Ended
31 March 2025

Iqra Supplementary Schijol & Youth Provision
financial Statemen15
Period Ended 31 March 211Z5
Page
Trusiees, report
Independent Exaniinefs rew)rt to the truslees
ststement of fina￿10[ actii'ities lincludins income and eX￿ndItUre account)
Ststernent o( financial p)sition
.Notes to the finanttal ststements

Iqra 5llpplementary School & Youth Provision
Tru51ees' Annual Report
Period Ended 31 March 2025
The trusiees present theÈr report and the finaTKial stalements of the chariti. for the l'ear ended
31 hlarch JI2).
Reference and administrntive detsi
Registered charity natThe
Iqra Supplen￿niar%. *hool & Youth Proi'ision CIO
Charity registration number
12(A)L?
Principal office and registered Aaina Community Hub
Bath Road
office
11.'513BS
The trustees
Tani'eer Hanif- Chair
Insha Yasin
.4'isha Khan
Ghazala Shaikh
lumtsz Begum
S1,li'ia DemiYdLq
Aneesah Begum
Zal'ra Sal
Humaira Khan- Co opted
lern￿r
Ac¢ounlants
Youn15 Bhatti & Co.
Chartered Accountsnts & Audiiors
93 Broad Street
Birmingham
B151AU
Bank
HSBC Bank PIC

Iqra Supplementw School & Youth Provision
Truslees, Annual Report Icovbrt(xedJ
Period Ended 31 March 2025
Strudure. governance and management
GDvemin
Docum
During the current financial lear (on 81h Juli- 20?41 the charitt. re-re&5tered as an charitsble
incorpor3tL"d organi5ation ICIOI, under an,.4$￿￿1a￿0n Ilodel Conststub"on' ￿'hICh established the
objects and pow'ers of the Iharitable CIO and is gm'emed utmlef its Consbthtion. The new charits,
number lor the CIO is 12(A)22 and all assets from the charih- re&5tered I l45Tr1 hai'e been transferred
to the neM-I}' Tegi51ered CIO. In ￿'ent ol the charin. being h-ound up. the member5 of the CIO hai'e
liabilih. to contribule to tLs a55et5 and no ￿rsonal re5Frf)nsibilih. for settling its debts and liabilitie5.
Recruitment and A
intment of Mana
em
nt Commrti
The chariN" trusltes for the PUryK>se5 of charih. lam. and under the constitution are know'n as members
of the Ilanagement Commttiee. L'nder the TryuiremenL% ol the ton$ti￿tion the member5 of the
lanagement CommitLee are eleC￿d kn sen'e lor a period of three !'eaT5 afLer i%.￿"Ch thth. must iy re-
elected at the next Annual c*￿ra1 Iffeting.
Trust Irkluction
nd Tfaini
The trustees are alreadi. familiar Mith the practscal i%'ork of the ch3rii!' and hai'e to take up training
courses offered a5 pArt ol goi'ernance M'lu"ch are run during the l'ear.
Risk
ement
The Nlènagement Lommittee ha5 conduc￿4 a rei'iew. of the mdior risks to ￿-hICh the ihaiitN' is
exposed. .4 risk register has i*en established and is updated regularl!-. Il'htre appropriate, si-5tem5 or
procedure5 hai'e ￿en establL5hed to mitigate the risks the charih, latts.
anisati
I Struclur
The Nlanagement Committee n￿et up not Iw than six times in a Irar and are re5POnStble lor the
stralegii direchon and poli￿ of the charih.. Other smaller commitlee5 are Finante committee,
Conimuftity. En8agement Committee and Communication Commitiee and tneet up as and ivhen
required.
A Centre Nlanager ha5 i￿n appointed ii'ith the reS￿nSibilIti. for the dai" to dai operational
mana8e¥nent of the C()mmunity' Cenlte.

Iqra Supplemettt¥ry School & Youth Provision
Trnslees. Annual Report ¢ontinueD)
Period Ended 31 March 20Z5
Structure, gov•manc• and manag¢m•nt Icoiitixued)
Oblecllves •nd aetivltie•
The charih s obrnt5 and principal actii'itie5 are..
-To promote general thari13ble purposes for the i￿nefi.t ol all children and i'oung ￿ople lii'ins withiii
the .4rea of BEnetit I'the Beneficiartes'l: to PTQi'ide relief from educational underachiei'ement. ￿Cial
and/or economic disadb'anfA8e and to ensure h'ider acce55 to i'outli proi'ision and related acti%'ibe5 tt>
dvance aspiratton5 and raise achici'ement I￿.elS of children of all age5', and in partscular to proi'ide
oppurliiiiities lor the aforementioned ￿nefICia￿e5 to participate (ulli. in the life ol their community,, In
'ai's that addTess and allei'iak social and economic exclusion anLI drsadi'antage of all children and
ng Feople e5pecialli' those children from excluded communities-.
Maln Activities
IQR.4 proi'ides 5en'i¢es and actii'ities to address exclusion di5adi'antage and raise aspirations and
achicvemeni lei'els amongst children and l'oung ￿￿P]e from disadi'anta8ed ¢omniunitscs. A third of
Families lii'ing in li'alsall are knoh'n to IK affected b). p)i'erW, our 5eti'ices are dei'elowd and
delii'ereil free for chlldren and their familie5 who are not able to access posIkn"%'e pastsme aciivitiLS thal
iniproi'e educational attainmenl, enhance health and sociol M'ellEeing.
IN'C hai'e referred to the guidance contained in the Charih. Commis$ion's general guidance on publtc
[￿'ntIl1 w'hen TL'I'tL'li'ins our din￿ and obiectii'es aNI in planning our future actil'ities.
Asplrlng Future• Prol•ct
1IIL' ..lsiiirinb FLIIuTL* PrcTject ha5 proi'ided children and )'oung people aged 5 l'ears and upw'ard5 1%'itli
life enhancing opport￿nItIeS thal in5pirc and improi'e acce55 to exreriences and opporlunitses that
PTOVLdt' path%va!'s out of pi'erh. in the Short and long term. Through the lunJing w'e have [K￿.n able
to continue our M'eekend pro1,￿10n. %tart a ￿1.5 and siris onl%. l'outh group and hai'e been Jble to
provide more 7A'ork expeTietKe placements for those a8ed 16 and upwards.
HAF Grdnt
'I'hL Charjli. Secured IIAF fundin8 throu8hout the l'ear to deliver schth)I holida!. proi'ision for
children eligible to free 5chwl T￿•]5 aged 5 l'ears to 12 during the Easter and Summer holidai's. 1_()cal
faniilies ts,ho othern¥ise ivould struggle during period were able to ￿)￿[1¢ from a IrLY h<)Itdai'
provision that incluLleLI a hot meal. Ind(M)r and ou￿0￿r acbi-Ibe5. improi'ed health and 1velli￿1￿8
thTOU8h the acie55 018reen spaces and th¢ learning of irucial life ski115 linked to prepaDn8 fo¢￿ and
utrÈttc)n. Il'e a150 proi'ided childTen with SEN'D a safe and multi£ultural setting 14.here the& could
participate in fun acbi'itie5 with pÉers. The HAF proi'ision has been rated 'lFen' Good, bi" the L(￿al
Aiithorih,.
8op and Girf$ Youth Group
Through the Aspirin8 Fulures Project hai'e been able to comtsnue with our Girl'5 Youth Group. It
ha.s been i'ern. suciessful ivith an ai'erage ol oi'er eighteen girls aged 8 to 14 l'ears attendin8 each
-trk. Young F*ople benefit from life skills. creatsi'e 5ktlls and sports and M'ell-being achi'itie5 tu
reduce health ine4tsalitie5

qra Supplemenluy School & Youth Provision
Tru5tees' Annual Report (conirnu•d
Period Ended 31 March 2025
The Bo)'s Youth Group commenced in No1"em￿r Xl?4. the aim beÈng to engage the older bo)'s rn the
communit￿. w'ho do not atlend the weekend proi ision. Il'e hai'e created a safe eni'ironment lor the
's to actii'el! engage in sports actii'ib"es, life skills. and building resilience against anti-social
behai'iour prei'alent Èn the area.
Volunteèr Pbacements
O¥'er 10 Young people aged 14 I'eaTS to 21 }rt￿lted from placements on weekends and during the
holidai's gaining i%'ork related ski115 in l'outh proi'ision. admini5trotion, plannin& oiganizing
resource5. eb'aluations and ei"ents. Parb"cipants receii'e a reference for fv￿re emplo!'n)ent
opportutiitses as M'ell as the opportunih- to conb.nue volunteering during schcM)I holidays.
Youth Futures Foundation
14ra staff and volunteers aged 18 kn 25 hai'e parlictpated in Youth Future5 Foundation workshops
held to explore the barriets and di¥rimination experienced bi. Bangladeshi and Pakistani l'oung
[￿P[C tn'ing to acce55 meaningful emplo!'TDent and training OP￿rtunitieS. The M'ork5hop5 proi'ide
'oung people M'ith a platform to Share their exreriences during r￿rUi￿nenL emploi'ment and the
challenges eX￿rienCed Ye5ulttng in hal'ing to secure YO￿ paid and lom, skilled emploi'ment. These
'orkshops hai'e highlighted the need lor earli. careers odi'ice for thi5 cohort ol Noung reople,
mentorin8 and coachin& exposurt to Frf)Sitii'e role mode15 and nets*oTks, and the need for a change in
recruibnent practiCES W￿"Ch currentli" leave l'oung FEople feeling den￿tiVated and discouraged.
Supplementary Provision & Homework Club
The Homei%'vrk club and Supplementsn. Lileraa. and Numerac%" sessions are fundamentsl in
improi'ing Educab"onAI ac￿e1-ement amongst clu"Idren fvon) BANfE and marsinali5ed communitie5
from a i'oung age. The proi-iston has had a huge imp3ct on ne￿.1¥ arrived families aiid those lii-ing i
poi'e*h- that are faced with multsple lei'els of disadi'anfage and iin3ncial hardship. Parents cannot
alford to pai. lor supplementarn- pro¥'LSiOD for their children to catrh up %*pithrn their l-ear ￿0up. The
supplen)enian' proi'ision 5￿clI1(all1- engage5 children who hai'e Dot l-et secured a place at local
oi'ersubscriird primar¥. and s￿onda￿. Sch￿]$ lor length!. periods of trme that can last up to )?
month5. On a w'eekli. basi5 15 to ?0 chIld￿n acce55 the support proi'ision M-hich is EacilitAted bi. OUT
team ol undergraduaie emploi'ees ￿'hO are familiar liith current ieachirtg meth￿$ and tiie
curriculum.
SENO
Iqra hai"0 seen a 5i8nificanl increase in the number of children Ènd i'oung people ljirtng with learning
diffi¢ultie5 accessing p05itii'e pa5tiTne actii-ibes on the 7A'eekends and during the holidavs. Thei. are
able to iEnL.fit from peer engagement in a safe space, dei'elopins rteii. Ir)end5hip5. reducing social
Isolabon and ￿Ing able to enJoi- extracurricular actiiilies that are not othen*'ise ai'ailable in the
lucalih.. Staff receii'e specialist training to proi'ide actii'ities and supwrt thai ca*rs lor the needs ol
children M'ith ADHD and Icaming abilities. enabling childreti to participate in actiirities h'ith their
peers and siblings from the localih.. Carers are encouraged ￿ atitnd or8anised trip5 $0 that children
lii'ing %%'ith SEXD are not excluded and enjo!. F4)sitii'e expertences M'ith their peer5.

Iqra 5uppIementary School & Youth Provision
Tnstees. Annual Report CLwiinuodJ
Period Ended 31 March 2025
Beneficiarles
'er 4) children and 10 l'oung people hai'e ￿nertted from the actsi'ibes delii'ered on the M'eekend5
and during the school holidai-g. the organizatiort works in partnership w'ith local PriTnat)' and
Secondan. Atademi s. the Caldmore Communih. Garden. Ilalsall MBC, NHS. and Public Flealih.
Iqra engages children from dii.'erse communities who lii'e across the Boroush and are nei¥'l!' arrii'ed
in IITalsall. thei- benelit from regular engagement M-ith peers ts'ho lii'e in the IcKalJh- and are able to
access posib"I'e experiences that i%'ould otheryvi5e iE financialli burden50me on families.
Children and i'oung people hai'e the opportuniti. tr) make friends ou15idc the 5thool enlironment
M'hich has a positii'e tmpèct on their mental and SLKial w'ell-being. Iqra positii'e pastsme actii'ities are
enjoi'ed bv children from di¥'erse secb.ons of the communiti. including children fn)m British South
Asian, IVest.4frican. Arab and EuroFean backgrounds.
Iqra actii'ities proiride children and l-oung people M'ith additsonal learntng and language needs M'ith
safe spaie M'here th￿. can explore and thrii'e at their pace and dei-elop their communicaknon
skills so that thei. are better equipFrd when thei- 51art %hfy)l.
Stsff Development
StsEt updated their Emergena" Fir51 Aid, Health & SaFeh' and Safeguarding .SEND. Aubsm, ADHD.
Suicide .Qw'areness and Fire %larshall tratning. The organisation emploi-s suitabli. qualified part bme
and sessional staif from the localih. w'ho are responsible for planning and oi'crseeing w'eekli- actii'ities
proi'iding suprrf)rt and mentoring to l'ouns i'olunteers. The sen'ice is promoted through social
media platfornis and through iommunit4' grasSr￿ts platforrn5 that enable parents to self-re(eT.
The IQR.4 Executii'e Board 7A'ould Ilke to thank our dedtcated stsff i%ho a￿ committed to ertgastng
'ulnerable children and i'oung people in w)siti%'e life ertha￿1ng oppOr￿nitieS that inspire, raise
aspif31ions and contribute to achieyewnenl in a safe a nurturing eni"ironmenL
Financial rèview
For the period ended 31 Ilarch 2025 the charitv made a surplus income of £41,673.
nvestmenl Pdi
most of the charih s fund5 are to ￿ spent in the short temh there are no long term inNestments. A
rei'ieh. of ini'estment policies ts therefore planned in the rtei%' financial vear.
Reserves Polic
The MIanage￿rtt Committee has examirth the chariti"'5 requirements for resen'e5 in light of the main
risks to the organisation. It ha5 established a polia- i%'hcreM. Ihe unre5trictrd fund5 not committed OT
ini'estrd in tangible fixed asseb held bi. the charih, should ￿ ￿h*-een 3 and 6 months of the
expenditure. The re5er¥'es are needed to meet the kn'orking capitsl reqLJirements of the charih, and the
qanagement Committee are con6idenl that at this I￿,el th￿. M'ould be able to continue the aCbK'ities of
the charii). in the ei'eDI of a 5ignilicani drop in income. In the short term thc Kqanagemeni Con)mittee
ha5 alsu tonsidered the extent to 7A'hich exisbng actii'itses and ex￿ndit￿re could be Cultsi￿d, should
soch circumstances arise.

Iqra Supplementary School & Youth Provision
Trnsltts, Annual Report conwnu
PeTiod Ended 31 March 2025
Trustse$' rn8ponsibllitie• ststsmènt
The trustees are responsible for preparing tru5tees' report and the financial slatements in
accurdance with applicable lam. and L.nI￿d Kingdom Accounting Srandards (United Kingdom
Generall!. Accepted Accounting Pracbcel.
The law applicable to charities in England and Il'ale5 requires the tru51ees l(J prepare financial
Statem￿ntS lor each finan¢tal l'ear %*'hich sive a true and lair i'iew, ol the state of affairs of the charinp
and ()t the incomin8 resources and applitathon ol resources ol the charitt- foT that period.
In preparing these financial Sts￿ments. the trustees are required to:
select $uitsble accountsng policie5 and then appli- const5tent]!';
ob5en'e the methods and principle5 in the applicable Charities ￿RP IFR51021.'
kv judgments and accountingeshmates tha¢ are TeawD•ble and prudent.,
prepare the financial ststements on soÈng concern basis unless it 15 inappropriate to pre5um¥
that the chariN' ii'ill conhnue in o￿Tatton.
The trustee5 are responsible lor keeping adequale accounting records that are Sufficient to show and
explain the charity s transackn.ons and disclose M'ith reasonable accuraci. at ans. ttme the linancial
Position ol the charit!. and enable them lo ensure that the financial statements compl!. M'ith the
Ql)aribo5 Act ?01 l. The%. are a150 re5FrfTrn5ible for safesuarding the as*15 (bl the rhoriiN' and ￿nce for
takin8 reascTrnable step5 lor the prei'enrton and detects4yn of fraud and other irre8uldritres.
Ihe trustees. annual report was approi'ed on ...
tru5tee5 bi..
and 5isned on behalf of the board of
Tanieer Hanil
Tru51eL (Chairl

Iqra Supplementary School & Youth Provision
Independent Examiner's Rtpott to the Trustees of Iqra Supplementary School & Youth Provision
Period Ended 31 March 2025
We Teport to the Irustee5 of Charitable In£orpoTated Organisatson ICIOI on our examination of the
acc()uniS ul Iqra Supplei?ientsry Sch()ol & Youth PTUI'ision CIO for the !'eaT LindLid 31 Ilarch ?
ii'hich iomprise the Staterncnt ofr Finaiicial Acbirities, the Statenient ot Fiiianiial Positioi) and the
related nntes.
Responslbllltles and ba¥1$ of report
A& explained Inore lull!. in the tru5tees' respoiisibjlitses s>tenieiit (set out ort page 61. Ihe trustees are
¥espi)iisible lor the Preparatson ol the financial statemenLs which gil'e a true & fair I'lew.
Flaving sakn"51ied ourseli'es that thLi accounts of thLI CIO are not required to ￿ audited under Parl 16 01
,Icl and arL' eligiblL lor tnJepL'iidL'nl L'xaniination, Ml£i rL'port in resFRit nF our exaniination OF
viiur L l(),5 accouiits as carrieLI out undLf 5ectii)n 145 of the Cl)liriti￿ Act 21111 I'dle ?Ul l Acll. In
C4)rri'¢ng out our exaniinativn il'e hai'l. foll()M'L'd die Directions %iven bi. the Charih, Coninii55ion
Ul)Ller section 14515llbl of the 2011 ACL
Independènt •xamlnorf$ 8tatoment
'e haille completvJ our exaniinatson. Ille Can conlirni thclt no material inatters hai'e conie to our
ttl￿ntion iii connectioti M'ith thi¥ exarninatitsn gii'ing u5 cause to beliei'É' that..
accouiitijig TLftFrds were not kept in accordance w'ith 5cction 386 01 the 21X)6 Act,. or
thi, aLLQ)unts do not a¢cc)rd %%'iih thth%e recoTd5,' or
th¢ accounts dc) not Cl)Illkil!' will) tlit. occountiii8 requiremeiits under si'cknon 396 uf tlie 21X)O
Act othiir thali ali!. requirement that Ihc. acci)unLs xii'e a'true and fair, view kn'hich i5 not
matlLf c(11151dered parl ot an inileiieiidvnt L'xaniinabon., or
thi. accounts. l)ai'e been I7reiiarvLI in dciTrr£lante M'ith the Charitie5 SORP.
We havt. n(1 c()nceTn$ aiid hai'e come across no other matters in connection ivith t]ie exan)ination tLI
il'l)icl) atteiitloll 511ould be draK'n in this repc)rt in order to enable a propisr understanding of tlie
Accounts. to I￿ reacheLI.
MiihanimaLI I'i)iinTS Bhath FCA
For and on beliall ol
YouDt4 BhattL & Ca. l_td
ChartLrLd Accountants
¥l Brc)ad street
Birniingham
B15 IAU
Date.. ...

Iqra Supplementary School & Youth Provision
Sialemertt of Financial Aclivilie5
(including income and expenditure account)
For the Period lo 31 March 2025
2025
Re5triited
fut￿5
Unrestricted
funds
Total
Income and end0￿ents
Charitable actii'ities
Actsi'itses for generating funds
39
39
Total incorne
539
91379
Expendlture
E%￿ndI￿re on raising funds..
EXpendI￿re on charitable dctii'ities
Cast nl actii'tknes
48.717
48.717
1,795
Total ex￿ndIture
48,717
50512
Net In¢omel{deflGItI
45
41.822
41.867
Other recognlsed galns and lomes
Net movement In funds
45
41￿•7
Recontlllation of funds
6.1?4
10.615
16.739
Total funds carrled forward
12
6.169
52.4.17
Ihe stateTnertt of financial actsi'itie5 includes all gains and losses recognised in the FEriLXI.
All inc¢)tT* and expenditure derii'e from continuing actii'itie5.
The notes on paseg 10 to 15 form part of these financial statements.

Iqra Supplementary School & Youth Provision
Stalement of Financial Position
31 March 2025
2025
Nt)te
Current assets
Cosh at bank and in hand
59523
Creditors: amounts falling due within one y¢aT
Net current assetsl{liabilitiesl
Total assets less current liablllties
917
58.(lJ6
Creditors due after more than one ￿ar
Net assets
13
58,ElJ6
Funds ofthe charity
Restric￿d fund5
Unrestricted funds
12
52.437
6.169
Total charity lunds
58.606
ThL%e financral 5trtsments hai'e been prepared in accordawKe M'ith the provi5ion5 applicable
to charitie5.
These financial statements were approved M. the I￿rd of trustees on .....
sjwed on behalf of the board b).:
and
Tani'eer Hanif
Trustee Ichairl
The note$ on pages 10 to 15 forni part of these finanoal statements.

Iqra SupplemeDtary School & Youth Provision
Notes to the Financxal Statemenls
Period Ended 31 March 2015
General information
The chariti, is a public benefit entiti. and a CIO, registered Mrith the Charities Commission in
England and Il'ales (Re8 No.. l?QH)221. The addres5 of the Charitt. office is Aaina CottlTnunii)'
Hub. Bath Road, 11-'alsall ￿,$1 3BS.
Statement of compliance
These financial statenients hai'e been prepared in compliance ii'ith FRS 102, 'The Financial
Reporttng Staridard applicable iii the UK and the Republic ol Ireland., the Statenient of
Reconitncnded Practtce applicable to charities preparing their aciounLs in accordance w'ith thi.
Financial Reporbng Standard appliiable in the UK and Republic ol ITeland IFRS 1021 ICharitiL?%
ORP IFRS 10?
Accountlng policies
Basis of preparation
The liiiancial statements hai'e been prepared ots the historical cost basis.
Going concem
There are no niaterial uncertainties about the tharth s abilih. to conhnue.
Disclosure exemptiorts
The entitt. satisfies the criteria ol being a qualill'ing entih. a5 defined Èli FIS 10? As such, the
exemption ai'ailable under paragraph 1.12 of FRS 10? w'ith regard to disc105ures tn respeit ol
fina)Icial iitstrunients has been taken.
Judgements and key 50urc8s of estimation uncertslnty
'I'he preparation of the financial statcnients require5 managenient to niake judgements, estimates
and assun)ptions that allect the amouiits rep()rted. These eshn)ates aiiLI judsemei)ts are
coi)tinualli- rei'ies%'ed aiid are based on experieiice and other faitnrs, including expectations of
lutUTL' i'vents that are beliLI'ed to be reasonable under the ciriumstai)Leg.
Fund accounting
U'nrestricted funds aTe available lor use at the di%retion of the trustees to further anv of the
charity fi purposes.
DesignateJ funds are unrestricted funds earmarked bv the trustees lor partiiular future project
or comTnitment.
Restricted funds are subjected to restrictlOll5 on their expeiiditure declared bi. tht donor or
through the terms ol an apFEal and fall into orte of two su￿¢lasSes.. restricted incorne funds or
endoK'tncnt fLinds.
-10

qra Supplementary School & Youth Provision
Notes lo the Fina￿la1 Statements (conlinued)
Period Ended 31 March 2025
Accounting policies Icoiitiiiuedl
Incoming resources
All incomiiig resources are included in the statenient of liiiaiicial acbi?itie5 entitlement has
passed lo the thhriti.: it is probable diat the economic benefits associated with the transachan
il'ill noi%, to the charih. and the amount cali be reliabli. measured. The lolloi%'ing spectfic policie5
are applied to particular ¢ategories ol income..
ijicome Irom donations or grants is recognised i%'hen there is ei'sdeiice of enb"tlemÈnt to the
gitt, receipt is probable and its amount can be measured reliabl)..
lesac%' income is recognised when receipt is probable and entitlement is established.
intome froni donateLi gL)ods 15 nieasured at the fair i'3lue of the goods unle55 this is
irnpractical to n)easure relidbli,, in M,hicli case the i'alue is derii'ed fron) the cost to thL'
donor or tlie estimated resale i'alue. Donated facilitics and services are re¢ognised in the
(counts M'hen Teceii'ed il the value can be reliably measured. No amounts are Included for
tlie contribution of general iiolunteers.
income from contTacts for the 5upplI' of service5 rs recognised ivith the delii'en. ol the
contracted 5eTh'ice. This is classified as unrestricted funds unless there 15 a cnntractual
rLNuirement for it to be spent on a particular purpose and rettjrned if unspent. in ivliicli
case it Aia!. be regarded as restricted.
Resources èxpended
Expenditure is Tecognised on an atcrtsa15 basis as a liabilth. 15 inturred. Expenditure includc5 anv
VAT w'htch cannot be fullN' rcctsi'ered. and is tlassilied under heading5 Of the S￿lement of
linancial actii'ities to which it relates-.
expeiiditure on raising funds includes the costs of all lundraising activitie5, events, noii-
iharitable trading actii'ities. and the sale ol donated good5.
expenditLire on charitable acbi'ities includes all c05Ls incurrcd b!. a charl￿. in uiiderlakins
attii'itjes tliat lurther its charitable ainis lor the ixJnefit ol ILS benefic13ries, including those
support iosts ai)d costs relatiiig to the goi'ernaAcc of the charjh, apportioiied t() tharitable
achi'ities.
other expendi￿re includes all expendÈture that 15 neither related to raising fund5 for the
charih. nor part of its expendittsre on charitable ackni'ibes.
,111 costs are alloiated to expenditure categories reflecting the use ol the resourcc. Direct costs
attributable to a single 3ctii'iti' ère allocated dire(tli' to that aibi'it%'. Shared iosts are apportioned
betsveen the activities thrt. coiitribute to on a reasonable, justifiable and consistent basis.
-li-

Iqra Supplemenlary School & Youth Provision
Note5 to the Financial statell￿nts
Period Ended 31 March 2025
Accounting policies (coiitimue
Flnancial instruments
A financial assel or a financial liabilili- 15 recognised onli when charitt. becomes a parh. lo
the Contrac￿￿[ proi'istons of the rnstrumenl
Basic financial instruments are initiall!. re¢ognised at the amount receii'able or pai-able including
ani, related transaction costs.
Current asseLs and current liabilibes are sub5equentl!' measured at the cash or other
considerabon expeckd to be paid or ￿(ell'ed and not discounted.
Debt lnStrnn￿nls are subsequentli" meAsured al arnOrt￿d cost.
11.'here ini'estments in shares are publicl!. traded or their fair i.alue can othertl'ise be n￿aSUred
rel2abl¥'. the in%'estment is subwuentli. measured at fair value M'ith changes in fair Nalue
retognised in income and experkditure. All other such tnveslments are subsequenu!. measured at
cost le55 Lmpairn*nL
Other financial instruments. including derii'atii'es. are initsalli. recognised at fair I'alue. unless
pai'ment for an asset is deferred ki'ond nonnal busjness ternis or financed at a rats of interest
that is a market raie. Tn h'hich case the asset is Tneasured at the present value of the future
pal-ments discoun￿ at a markei rate of interest for a similar debt instrument
Other financial instruments are sub5equentli- measured at fair i'alue. i%'ith ani. change5
rcto%nJsed in the Statement of financial aciii'ities. M'ith the excepkn.on of hedging instruments in a
de51gnaied hedging relationship.
Financial a55ets that are measured at C05t or amortised cost are rei'iem'ed for objectii'e ei'idence
of impairment at the end of each rewrting dale. If there is obFCtii-e ei'idence ol imp3imient, an
impairment loss is reco￿1$ed uDder the aPprOpna￿ heading in the ststement of finaiicial
activities in M'hich the inib.al ￿1n h'as reco￿lsed.
For all equih. instruments regardlw of Sig￿lfiCanCe. and other financial a55ets that are
Indii'idualli. SI￿[fiCant. these are a55es5ed indi%'iduall!. for inipairmenL Other financial a55et5
aTe either a55e55ed indii'idu811)' or grouF*d on the basts of 51mtlar credtt risk charocteristic5.
Ani. rei'ersals ol impairment are reCO￿lSed iTnmediateli-, to the extent thai the r￿'erSal does not
result in a carn'ing amount of the linancial asset that exceeds M'hat the cart?'ing amouiit would
hai'e bÈen had the lmpa1rn￿nt not previousl!. been recognised.
-12-

Iqta Supplementary School & Youth Provision
Notes lo ihe Financi41 Statements fcontinuw)
Period Ended 3] Mar¢h 2025
Charitsble •etlvltl•8
Unrestric*d Restricted
Funds
Funds
Tot41
25
Grants Teceii'ed
)539
)539
,539
Actlvllles lor g•n•rntinq fund•
Unreslri¢ted Restricted
Funds
Funds
Tolal
2015
Achi'ittes
IA40
N•t Incom•
Net Inconie is 5tsted alter thargin&
202S
Ac¢ountsnc)' lee P3vab￿ for the financial ststemenls
895
Trust•• r•mun•Ation •nd ¢xp•ns
No remunerab.on or other benelits from emPl￿'ment w'ith the chariti- We￿ receii'ed b¥, the
trustees.

Iqra Supplementary S¢hool & Youth Provision
Notes to the FÈnancial Statements (conlIn[￿lI
Period Ended 31 Marth 2025
Creditor5: amounts fallin9 due wlthin one year
2025
Accruals
917
Analysis of charitsblè funds
Unrestrfcted funds
Gain5 and
At
losses 31 Mar 2025
At8lu12024
ncome Expenditure
Transfers
*lctivities
6.124
11,7951
6.169
6.124
1,840
11,795)
6.169
Restricted funds
Gains and
At
losses 31 Mar 202S
At8lu120?4
Income Exreiiditure
Tran5Eers
Grants
Donations
10,615
90,539
148,717)
52,437
10,615
.5.19
148.717)
51437
io. Analysis of ntt assets belween funds
Unrestricted
Funds
Restricted
Futds
Total
202S
Fixed Assets
Current assets
Creditors le55 than l l'ear
53,354
19171
6.169
59523
19171
Net assels
51437
6,169
58.606
-14-

Iqra Supplementary S¢hool & Youth Provision
Notes to ihe Financial Statements IconbnuEdJ
Period Ended 31 March 2025
ii.
Tru$tees' and key management personnel remuneration and expenses
The trustees neither recei%'ed nor wail'ed an!. reTT4uneration during the l'ear.
l-lii IrL2SICiS did noi haiL an!. LNp¢n5es r¥imburs¢d during Ihc %iar.
12.
RÈl3lttd party iransgctlons
ThirL r¢latLd I￿rt) transaclions during th¢
-15-