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2025-04-05-accounts

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THE MUSLIM EDUCATIONAL TRUST

FINANCIAL ACCOUNTS

FOR THE YEAR ENDED 5TH APRIL 2025

CHARITY REGISTRATION NUMBER 313192

THE MUSLIM EDUCATIONAL TRUST

INDEX TO THE ACCOUNTS

FOR THE YEAR ENDED 5TH APRIL 2025

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|||||| |---|---|---|---|---| |Contents|Page| |Trust|Information|1| |Trustees’|Annual|Report|2-3| |Independent|Examiner's|Report|4| |Statement of Financial|Activities|5| |Sale|of Publications|Account|6| |Balance|Sheet|7| |Notes|to the|Financial|Accounts|8-12|

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THEMUSLIM EDUCATIONAL TRUST

TRUST INFORMATION

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Trustees: Dr. Zahirul Hug BSc, MBChB Dr. Shaikh Muhammad Shahadat Husain MBBS, DA (London) Dr. Farug Nurul Arefin MBBS, PLAB (UK), USMLE Dr. A.B.M. Nazem MBBS Professor Ghulam Sarwar M. Com, FRSA Ms Farhat Yasmeen Sarwar BSc, PGCE Ms Sultana Nasreen Sarwar MA, PGCE

Charity Registration Number: 313192 Registered Office: 130 Stroud Green Road London N4 3RZ

Accountants: Sabera & Co Chartered Accountants 126 Middlesex Street London El 7HY

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THE MUSLIM EDUCATIONAL TRUST TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 5TH APRIL 2025

The Muslim Educational Trust is a registered Charity (Registration Number: 313192). It was set up in 1966. The Trust is situated at 130 Stroud Green Road, London, N4 3RZ.

The Trustees of the Charity to the year 5" April 2025 are:

Dr Zahirul Hug, B.Sc, MBChB (appointed: November 1999) Dr S M Shahadat Husain, MBBS, DA (London) (appointed: October 2002) Dr Farug Nurul Arefin, MBBS, PLAB (UK), USMLE (appointed: December 2002) Dr A BM Nazem, MBBS (appointed: August 2005) Professor Ghulam Sarwar, M. Com., FRSA (appointed: January 2010) Ms Farhat Yasmeen Sarwar BSc, PGCE (appointed: 12 March 2016) Ms Sultana Nasreen Sarwar MA, PGCE (appointed: 12 March 2016) Mr Hasan Abdullah Farug Sarwar has resigned as Trustee.

During the year, the Charity has continued to carry out the publishing and sale organisation of its books and poster publications designed to provide benefit for the Muslim community, in raising awareness and by way of provision of education through its publications. In carrying out these activities the Trustees have made due consideration of[the][ Charity][Commission’s][ guidance][ on][public] benefit, including when exercising any powers or carrying out any duties to which the guidance is relevant.

The charity is managed by a Board of Trustees and is funded by the profit/(loss) derived from the sale proceeds of the books and educational materials published by it, rental income from renting four rooms of the freehold property where its offices are located and from the sale proceeds of its freehold property at 48, Lancaster Road, London N4 during 2008.

The Charity’s total sales income from its sale of publications during the year amounted to £26,326 and after cost of sales of £1,697 and total expenditure of £36,288, a net loss of £11,659 arises.

The Charity received a total net rental income of £7,832 (calculated as gross rental income of £26,650 deducting rental expenses of £18,818).

The Charity’s total income for the year was £56,444 comprising gross rent received of £26,650, interest from bank & investment deposits of £3,468, gross sales from the sale of publications of £26,326. The total expenditure of the charity for the year was £77,349 (including sales of publication expenses of £37,985 and rental income expenses of £18,818). The deficit for the year was £20,905 which was met from the unspent sale proceeds derived in 2008 from the sale of the property at 48 Lancaster Road, London N4.

As at 5th April 2025, the Trust has two part-time employees.

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THE MUSLIM EDUCATIONAL TRUST TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 5!" APRIL 2025 CONTINUATION PAGE

The Trustees decided to discontinue the grants paid to the UK Islamic Association from December 2011 and also to continue the grant paid to Darul Khidmah Wal Falah, UK (DK WF, UK) to be used in Bangladesh. As per Trustees approval on 29/03/2025, the Trust paid DK WF, UK a one-time educational Grant of £6,000 on 13/10/2025 to be used by Darul Khidmah Wal Falah, Bangladesh for Alorpath School, Dhaka in respect of salaries for teachers and support staff (Please refer to Post Balance Sheet Event Note 15).

As advised by the accountant of the Charity, the trustees continued to review the amount of bank deposits held with one bank in consideration of the compensation limits set by the Financial Services Compensation Scheme (FSCS).

The Chairman of the Board of Trustees, Professor Ghulam Sarwar has been running the Trust on a voluntary basis since 4th January 2010 to December 2021. During the Trustees Annual Meeting held on 29/03/2025, it was agreed to pay Professor Ghulam Sarwar, £100 per month (£1,200 per annum) out of pocket expenses with effect from January 2022, for items such as postage, stationery, use of telephone, travel, computer expenses etc. On 13/10/2025, the Trust paid Professor Ghulam Sarwar, £3,600 out of pocket expenses in respect of the Period January 2022 to December 2024 (Please refer to Post Balance Sheet Event Note 15).

Reserves Policy

As detailed above the Trust receives income through the sale of its publications and through rental income of its property. The operational costs of the charity are met through this income. It has been noted that over the past years the Trust has been arriving at a net deficit position for the accounting year.

The Trustees believe that the level of reserves held should be able to allow the Trust to meet its charitable objectives and also to meet any net deficit position arising and also for any unforeseen risks and contingencies.

At the Year Ended 5" April 2025 the total unrestricted reserves held amounted to £258,057. This level of reserves has been built up from the sale proceeds derived in 2008 from the property situated at 48 Lancaster Road, London, N4. The Trustees undertake to maintain this level of reserves which has been decreasing each year in order to meet yearly operating activities and expenses. The Trustees confirm that utilising these sale proceeds against operating costs of the charity is permitted in their governing documents.

The level of reserves required and the reserves policy will be reviewed on an annual basis by the Trustees. The Trust is considering ways to increase its sales income from the sale of publications of its books and journals. The amount held in reserves is monitored regularly by the Trustees during each financial year.

Coronavirus

During the year under review, the Charity’s work was impacted by the Covid 19 pandemic apart from the global slowdownofthe Islamic publications market. However, the trustees are conscious of their responsibilities and have been doing their best to keep the charity running, meeting the educational needs of the Muslim community despite sustaining losses over the years. Please also refer to Note 1 of the Accounts with regard to the Trustees assessment of going concern.

There is nothing more to report for the year ended 5th April 2025.

The trustees declare that they nae Prroved the Trustees’ Annual Report above.

Professor Ghulam Sarwar (Chairman, Board of Trustees) For and on behalf of the Trustees of The Muslim Educational Trust Dated: 26" November 2025

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| As the charity Trustees of the Trust you are responsible for the preparation of the accounts | in accordance with the requirements of the Charities Act 2011 ("the Act").

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MUSLIM EDUCATIONAL TRUST (CHARITY NUMBER: 313192) ON THE ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2025

| report to the charity Trustees on my examination of the accounts of The Muslim Educational Trust (the Trust) for the year ended Sth April 2025.

Responsibilities and basis of report

| report in respect of my examination of the Trust's accounts carried out under Section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 145 (5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I confirm there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Sabera Patel FCA, ATT (Fellow) Sabera & Co. Chartered Accountants 126 Middlesex Street, London, El] 7HY

Dated: 26th November 2025

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THE MUSLIM EDUCATIONAL TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 5TH APRIL 2025

Income & Expenditure

Income && Expenditure
Unrestricted Fund Unrestricted Fund
Notes 2025 2024
INCOME: £ £
Income from Assets
Gross Rental Income Received 3 26,650 30,500
Interest Receivable from Short Term &
Bank Deposits 4 3,468 3,598
Less: Donations to Charity (0) 3,468 (0) 3,598
30,118 34,098
Income from Charitable Activities
Gross Sales from Sale ofPublications 26,326
Other Charity Income 0
Total Income for the Year 14 56,444 64,580
EXPENDITURE
Rental Income Expenses
Managing Agent Commission 2,665 3,050
Council Tax 2,107 1,992
Other Letting Expenses 14,046 1,140
3 18,818 6,182
Sale ofPublications Expenses (Charitable Expenditure)
Cost ofSales 1,697 13,760
Direct Expenses 36,288 34,771
37,985 48,531
Direct Charitable Expenditure
StaffSalaries 6 4,560 4,050
Travel Expenses 951 759
Educational Grants Paid 7 4,800 4,800
Donation Paid 8 510 0
Subscriptions& Periodicals 10 208 198
11,029 9,807
Indirect Charitable Expenditure
Rates and Water 1,965 1,818
Light& Heat 2,429 2,337
Insurance 484 550
Telephone, Fax& Internet 948 695
Printing, Postage& Stationery 609 572
Repairs& Maintenance 181 242
Accountancy Fee 5 1,105 1,100
Other Professional 150 150
Bank Charges 110 90
Travel Expenses 79 47
General Expenses 1,006 906
Amortisation 65 65
Depreciation 386 438
9,517 9,010
Total Expenditure 14 77,349 73,530
Net Income/(Expenditure) for the Year (20,905) (8,950)
Accumulated Fund brought forward at 6.4.2024 278,962 287,912
AccumulatedFundcarriedforwardat5.4.2025 14 258,057 278,962

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THE MUSLIM EDUCATIONAL TRUST

SALE OF PUBLICATIONS ACCOUNT

FOR THE YEAR ENDED 5TH APRIL 2025

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Notes|2025|2024| |£|£|£|£| |Total|Sales for the year|26,326|29,694| |(As per Statement of Financial Activities)| |Less:|Cost|Of Sales| |Opening Stock|at cost|13,446|21,518| |Printing Costs during the year|19,500|5,688| |32,946|27,206| |Deduct:| |Closing Stock at Cost|||(31,249)|(13,446)| |Cost ofSales: Per Statement|of Financial Activities:|1,697|13,760| |Gross Profit|24,629|15,934| |Less|Expenses:| |Sales|Staff Salaries|6|18,240|18,360| |Travelling Expenses|4,549|3,544| |Royalties|Payable|9|2,633|2,969| |Freight &|Delivery|4,839|4,034| |Software Costs|486|487| |Postage|100|31| |Stationery & Photocopying|584|565| |Light & Heat|2,429|25337| |Telephone,|Fax &|Internet|1,422|1,043| |Sales|Bad|Debt|0|495| |General|Expenses|1,006|906| |Total Expenses:|Per Statement ofF'inancial Activities|36,288|34,771| |NetProNet|[Pro]|f|[it/(Loss)]|it/(Loss)|[for]|for|[the]|the|[ Year]|Year|(11,659)|(18,837)| |on|Sales|of Publications|

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THE MUSLIM EDUCATIONAL TRUST BALANCE SHEET AS AT 5TH APRIL 2025

Notes 2025 2024
£ £ £ £
Fixed Assets
Tangible& Intangible Assets
Freehold Premises:
130 Stroud Green Road, LondonN4 at cost 24,132 24,132
Improvements -Balance brought forward at 6.4.2024 49,667 49,667
Improvementadditions duringtheyear 0 0
73,799 73,799
Intangible Fixed Asset
Website atCost
649 649
Less: Amortisation (260) (195)
389 454
Fixtures, Fittings, Furniture& Equipment
Balance broughtforward at6.4.2024
Additionsduringtheyear
61,404
91
61,360
44
61,495 61,404
Less: Depreciation 2 59,309 2,186 58,923 2,481
Library Books
Balance brought forward at6.4.2024
Additions
7,932
0
7,932 7,932
0
7,932
2 84,306 84,666
Current Assets
Stock ofPublications at cost 31,249 13,447
Debtorsand Prepayments
Investments
Cash at Bank
11
12
4,970
121,912
21,154
13,933
121,299
49,826
Cash in Hand 1,239 598
180,524 199,103
Less: Current Liabilities (Due within one year)
Sundry Creditors and Accruals 13 (6,773) (4,807)
Net Current Assets 173,751 194,296
Total Net Assets 258,057 278,962
Represented By:
UnrestrictedA
yh?——
14 258,057 278,962

Professor Ghulam Sarwar (Chairman, Board of Trustees)

For and on behalf of the Board of Trustees of The Muslim Educational Trust Dated: 26th November 2025

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THEEDM U SLIMCATIONALTRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2025

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1) ACCOUNTING POLICIES General These Accounts have been prepared under the historical cost convention and 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 | January 2019), FRS 102 (the Financial Reporting Standard applicable in the UK and Republic of Ireland) and the Charities Act 2011.

Depreciation/Amortisation Policy Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the annual rate in order to write off each asset over its estimated useful economic life. The depreciation rate for Fixtures, Fittings & Office Equipment held for use by the charity is 15% on the reducing balance basis. Freehold Premises with a long useful economic life is not depreciated. Amortisation on Intangible Fixed Asset is straight line over 10 years.

Profit/(Loss) from the Sale of Publications The gross income generated from the sale of the Trust's book publications and related expenditure is shown separately under the Statement of Financial Activities. Please refer to the Saleof Publications Account which computes the net income/(loss) derived from this activity. Under the Sale of Publications Account, total sales income is shown on a receivable basis, representing the invoiced value of Trust publications during the year. Stock is valued at the lower of cost and net realisable value.

Income from Assets Interest from Short Term & Bank Deposits is recognised when receivable. Rental Income is recognised on a received basis.

Trade Debtors Trade debtors are amounts due to the Trust from customers for the sale of books and publications measured at invoiced amounts after any discounts.

Creditors Creditors are measured at settlement amount after any discounts. Public Benefit Entity Statement The Trust is a public benefit entity. Please refer to the Trustees' Annual Report for comments made in respect of adherence to the Charity Commission's guidance on public benefit.

Going Concern These financial accounts have been prepared on a going concern basis, based on the assessment made by the Trustees. The Trustees have explained that the Trust has been meeting a significant educational need of the Muslim community. The Trustees believe that the Trust will sustain for nearly another ten to fifteen years based on the present financial situation. The Trustees have mentioned that some of the present Trustees are young professionals who are aiming to steer the Trust and keep it running for meeting the educational needs of the Muslim community for which the charity was set up. The Trustees have commented that they are ensuring that ‘ncome is continued to be derived from the sale of its books and publications and from rental income and that they are trying to keep expenses to the minimum. The Trustees have also mentioned that during the year under review, the charity's work was impacted by the Covid 19 pandemic apart from the global slowdown of the islamic publications market. The Trustees have commented they are conscious of their responsibilites and have been doing their best to steer the charity as a going concern despite sustaining losses over the years. 8

THE MUSLIM EDUCATIONAL TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2025

1) ACCOUNTING POLICIES (CONTINUED)

Taxation As the Trust is a registered charity, it is exempt from taxation on its income derived from charitable activities.

Defined contribution pension scheme The Trust pays into a defined contribution occupational pension scheme for its employees. Contributions are expensed as they become payable.

Other Charity Income During the prior year the Trust received other Income of £788. This income relates to the Trust allowing the right to an Indian Publisher of books, to publish a book of the Trust in India.

2) FIXED ASSETS FOR USE BY THE CHARITY

2) FIXED ASSETS FOR USE BY THE CHARITYASSETS FOR USE BY THE CHARITYFOR USE BY THE CHARITYUSE BY THE CHARITYBY THE CHARITYTHE CHARITY FIXED ASSETS FOR USE BY THE CHARITYASSETS FOR USE BY THE CHARITYFOR USE BY THE CHARITYUSE BY THE CHARITYBY THE CHARITYTHE CHARITYCHARITY Intangible Fixtures, Fittings Fixtures, Fittings
Freehold Fixed & Office
Library
Premises Asset Equipment
Books
Total
£ £ £
£
£
Cost:
At6th April 2024
Improvementsbfwd at6th April2024
Additions duringtheyear
CostofDisposals
AtSth April 2025
24,132
649
61,404
7,932
94,117
49,667
0
-
-
49,667
0
0
91
0
91
ee
ee
nee
eee See
73,799
649
61,495 7,932 143,875.
Depreciation/Amortisation
At6th April2024
Charge fortheyear
Depreciation ofDisposals
At5th April 2025
0
0
0
0
195
65
0
260
58,923
0
386
0
0
0
59,309
0
59,118
451
0
59,569
NetBookValueatSthApril2025 _73,799__389_2,186_7,932
_84.500
NetBook Value at Sth April 2024 73,799 454 2,481
7,932
84,666
2025 2024
£ £
3) RENTALINCOMERECEIVED
Re: 130 Stroud Green Road, London N4.
Gross Rental Income
Less: Rental Income Expenses
Net Rental Income
26,650
(18,818)
7,832
30,500
(6,182)
24,318
4) INTEREST RECEIVED
MoneyMarketDeposits
DepositAccounts
BankAccounts
2,855
613
0
3,468
3,057
49]
50
3,598

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THE MUSLIM EDUCATIONAL TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |5)|ACCOUNTANCY|FEE| |Independent|Examination|«ANOS:|—_i1,100| |6)|STAFF REMUNERATION|&|SUBCONTRACTOR| |Staff Salaries|(Direct|Charitable|Expenditure)|4,560|4,050| |Sales|Staff Salaries|(Sale|of Publications)|18,240|18,360| |22,800|22,410| |Analysed|as|follows:| |Salaries|22,500|19,875| |Subcontractor|0|2,160| |Employer|contributions|to|defined|contribution|pension|scheme|300|375| |Employer|National|Insurance|0|0| |22,800|22,410| |Average|number of paid|staff during|the|year|pi|2|

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During the year there had been £nil Administrative salaries as this work had been carried out by one of[the][trustees][on][a][voluntary][basis.]

There are no employees who received remuneration of more than £60,000 during the year.

Related Party:

The Trust employs Dr M. K. Hasan who was paid a salary of £12,000, travel allowance of £3,521 and employer contributions into occupational pension scheme of £173. Dr M. K. Hasan is the spouse of the Trustee Ms Sultana Nasreen Sarwar.

Darul Khidmah Wal Falah, UK

4,800 4,800

Related Parties:

The following Trustees are also Trustees of Darul Khidmah Wal Falah, UK:

1) Professor Ghulam Sarwar

2) Dr Farugq Nurul Arefin

3) Dr Zahirul Huq

4) Ms Sultana Nasreen Sarwar

Darul Khidmah Wal Falah, Bangladesh (DK WF, Bangladesh) (For publication of Bangla Alphabet Book) 510 0

Related Parties:

The following Trustees/Staff of the charity are related to Darul Khidmah Wal Falah, Bangladesh: 1) Professor Ghulam Sarwar (Founder Member of DK WF, Bangladesh) 2) Dr A BM Nazem (Advisory Board, DK WF, Bangladesh) 3) Dr S M Shahadat Hussain (Advisory Board, DK WF, Bangladesh) 4) Dr FN Arefin, F Y Sarwar & S N Sarwar are Founding GB Members, DK WF Bangladesh 5) Dr M K Hasan (Staff Member) (Founding GB Member, DK WF, Bangladesh) 6) Dr Z Hug (Non-Founding Member, DK WF, Bangladesh)

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THE MUSLIM EDUCATIONAL TRUST
NOTES TOTHEACCOUNTS
FOR THE YEARENDED 5THAPRIL 2025
2025 2024
£ £
9) ROYALTIES PAYABLETO TRUSTEE
RoyaltiesPayable 2,633 2,969

The royalty is payable to the trustee Professor Ghulam Sarwar as Author of the books published by the Trust. Payment of royalties to the trustee (calculated at 10% of gross sales of Trust publications during the year) had been agreed and approved by the other trustees, who acknowledged that the trustee has been the sole Author of the publications unique to the Trust. In carrying out this activity, it was agreed that the trustee had acted over and above normal trustee duties. This point was examined with reference to the Charity Commission guidelines and it is concluded that it is in accordance therewith.

There were no other Trustees! remuneration or other benefits paid to the Trustees by the Trust.

10) TRUSTEE EXPENSES (SUBSCRIPTIONS & PERIODICALS)

During the year one of the Trustees incurred membership subscription expense as follows which was paid for by the Trust:

Membership Subscription to The Royal Society for the
encouragement ofArts, Manufactures& Commerce 208 198
11) DEBTORSAND PREPAYMENTS
Debtors (re Invoiced Trust Publications) 4,646 13,454
Sundry Debtors 69 170
Prepayments 295 309
4,970 13,933
12) INVESTMENTS HELD
Base Rate Deposit 41,912 41,299
Money Market Deposit 80,000 80,000
121,912 121,299
13) SUNDRYCREDITORSANDACCRUALS
Sundry Creditors 2212 13
Accrued expenses 4,561 4,794
6,773 4,807
14) MOVEMENT IN FUND
Balance Balance
At 6/4/2024 Income Expenditure At
5/4/2025
£ £ £ £
Restricted
Fund
0 0 0 0
Unrestricted Fund 278,962 56,444 (77,349) 258,057
TotalFunds 278,962 56,444 (77,349) 258,057

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THE MUSLIM EDUCATIONAL TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2025

15) POST BALANCE SHEET EVENTS

As per Trustees approval at Trustees Annual Meeting held on 29/03/2025, the Trust paid Darul Khidmah Wal Falah, UK a one-time educational Grant of £6,000 on 13/10/2025, to be used by Darul Khidmah Wal Falah, Bangladesh for Alorpath School, Dhaka in respect of salaries for teachers and support staff.

During the Trustees Annual Meeting held on 29/03/2025, it was agreed to pay Professor Ghulam Sarwar, £100 per month (£1,200 per annum) out of pocket expenses with effect from January 2022, for items such as postage, stationery, use of telephone, travel, computer expenses etc. On 13/10/2025, the Trust paid Professor Ghulam Sarwar, £3,600 out of pocket expenses in respect of the Period January 2022 to December 2024.

The above transactions will be reflected in the Accounts for Year Ending 5th April 2026.

Please refer to Trustees’ Annual Report Year Ended 05/04/2025 for reference to these points.

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