MADINA-TUL-ULOOTrI AL ISLAMIYA TRIJSTEES REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31st AUGUST 2025 CHARITY REGISTRATION NUIMBER- 326933 M.4DINA-TUL-ULOOIJI. AI ISLAMIYA Charity Registered number: 326933 Contents Page Adminslralive Detai15 Trustees. Annual Report Independent Auditols Report Slalemenl of Financial Aclhirties {SOFA) Balance Sheet 10 Cash Flow Slalemenl 11 Notes lo the Financial Statements 52-15 REFERENCE AND ADMINISTRATIVE DETAILS Charity Numb8r 326933 Reglslered Address Butts Lane SummerFiel FQ"dclerminsler DY10 48H Trustees Abduuah Memi Dr Mohammed Ashraf Gulam Makadam Mr Sayeed Ahmed Peerbhar MrAhmed Ali Mr Ahmed Patss Mr Mohammed Faruq Nazir Ahmed Nana Mr Maksud Ahrned Gangal Secretary MrAbdullah Meml Auditors Mr Akbar Dedal Crystal Business Service5 Ltd. Chartered Accountants 264 Sloney Slanlon Rd Covènty. CV1 4FP Bankers Natwl Westroinslei Bank pk Rossendale, Lancashire. ADINA-TULiILOOM AL ISLAMIYA Charity Registered number: 326933 Trustees. Report The tru51ee5 present their annual rem and au¢filed fman¢ial slaiements foi ihe year. ended 31 August 2025 and confim that they comply wth the Charities Act 2011. the Trusl Deed and the Charities SORP applicable to charities preparing the￿ accounts in ac￿rdanCe wiu) the Financial Reporting Standard applrAble in the UK and Republ￿ of Ireland (FRS 102). Administrative Information Trustees Yihcs have served for the peric%J from 1st September 2024 to dale were a5 follows.. Mr Ahmed Palas Chairman MrAbdull8h Memi (also holding tiusleel Head-leacher Dr Mohammed Ashraf Gulam Makadam Mr Sayeed Ahmed Peerbhai Mr Ahmed Ali Mr MohammeLI Faruq Nazir Ahmed Nana Mr Maksud Ahmed Gangat Structure, Governance and Management Introduction Madina-Tul.Uloom Al Islamiya is 8n independent Islam￿ boarding school for boys dedicated to providing Islarnic as viell as secular education. It is situated in Irenquil surroundings four miles 50ulheasl of Ki'dderminsler. The leaching block$ and hosle15 are all silvated within Ihe 22 aGres of the college. This means that the students are always ￿ sile and conslanlly under the care and 5ypervisDn ol dèdi¢aled stall. Students are allocated lo hostels 3￿rdIn9 to their age group. Madinatul Uloom aims lo educate the students and instil in Ihem the teachings of (he Holy Qur'an and practices ol our Hoty Prophet Muhammad (peace be upon him) as well as other arts and sciences. 11 also strives lo promote and ¢ullivate good behavwr. morals, mutu81 respect and toleran￿ This in turn creates a friendly. caring and rYKsbvated environmertL (a150 holding trusleel lalso holding trustee) Governing Document The charity is governed by its DeclaralK)n of Trust dated 29th Juty 1985 and is a registered ¢h8rity. nLtmber 326933. The charily vrds established lo promole the advancement ol education and Ihe advan¢ement of the Islamre tsilh by the establishment of an institution. Management Th& Iruslees meet a minimvrn of three limes a year. or more when requI￿d lo consider an mallers pertaining to the performance ol the chaiity. The truslee5 have appolnled the head teacher and the sen￿r leadership team who in turn are responsible for the day lo day running and management ol the school. Recruitmenl and Induction of Trustees The recruilmenl and indv¢lion of new trustees ltes vmth the TJu5t Truslees are responsrble for seeking suitable applicants with a range Of skills. experiences 2nd commilmenls who y￿11 be an asset lo the charily in its establishnienl and grovrth. New applicants are recommended lo the Board, foll0i.￿￿ by circulation ol Ihelr CV lo all trustees and a lull cliscussion beino held at an apwopriate Board meelng lor hi5 Iher recruilmenl. In making the appointment, the Board I(￿￿$ at the skills. qualifications. felevant experience. lirne commitment. suitable references and most importanuy sharing the vision of the Trust. The Trust is committed to equality and dwersity vAthin the organisab"on. The current Board ccnsists of people Ir¢m community. educabon. theological, financial, marketing. trMJilding5, human resources and charitable background5, all of vjhorn bring the necessary expertise to the work of the charity. Orgènlsational Structu The Iruslees may from bme to bme make such rule5 and regulab'ons in their absolute discretion as they think fil lor the management of the in5blvlion anrl may al any b.me vary such rule5 and iegulatsons. Al Ifuslees, meeting5 each lemi the Trustees ag￿e the area of acb'vity lor the trust. policies artd performance. MADINA-TUL-ULOOM AL ISLAMIYA Charity Registered number- 326933 Trustses, Report Rlsk Management The tru51ees ¢ontinue lo monitor and remeiv major risks vA)ich the charily 15 expo.%e¢J lo and where ne¢e5sary control and implement systems and picredures to rnanage these risk5. To protect against any fi.Trancial misappropriation. Iru5tees and accounting staff ￿ularlY monrtor and supervise the financial allairs of Ihe chaiily. We believe these measure5 are appropriate to the chaiity's size aThJ the naluie Oi ils operation5. Objectives and a¢tivitlgS The objectives of the charity are lo promote thè advancement of e¢JucatKJn and the advancement of the Islamic faith by the e51abli5hment of an InstilvlKJn in partKular for the pucposes of.. 11 Treiniftg adult5 and children for the Islamic prieslhDDd and lor the further educabon of suitably qualrfied Islamic priests. 21 Making adequate provision for higher slvdres of the Hoty Quian. Hadith. Fiqh ' Talseer, Islamic History and Philosophy 31 Providing all our pupils with a sound edvcation, from key stage three through lo higher educalioi. 41 Providing a comprehensive Islamic ThAology Course in xcordance with the Holy Qlir'an and praclices ol our Holy Prophet Muhammad Ipeace be upon him} which equips its puplls the opportunlty lo assume seholarly roles within their communities upon lis compleb'on. 51 Dispensing good-quality. exlemal. independent careers advice and support, wh￿h results in pupi15 obtaining a goo¢J apprecialton of different career opportunibes. 61 Providing an erivironmenl in which Sludenls are encouraged lo adopt. through understanding, 151amic codos ol Pf8ciice enhancing their spiritual development wth an lslarnic ethos. 71 Providing an environment in which students are er￿0￿raged lo devek¢p self4iscipline. respect for one5ell. fellos1' students and Staff,. contn"buting towards a well ordered, safe and caring school. 81 Creallng an atmosphere of wurtesy, toleran¢e. opennes5 and trusl which impedes abuse, inlimidalion, harassment, teas4ng and bullying., in line with British values. 91 Safeguarding and promoting the well-beino of all boarders ￿ due attention to Iheii physical and mental health ar￿ emottonal well-being. 101 Ensuring IhÈre 2re equal opportunities for all boarders règardless of thèir elhnic origin, culture, linguistic ba¢k9rotJnd 2nd disability. 111 Developin9 an ayrareness and respect for differing cult￿re$ that are around us. 121 Helpiftg Students lo understand Ihwr own iinrneLliate and long-term needs and encouraginq Ihem to be sen5ib.ve to the needs and feelings ol tslhers ivithin the s¢hocTrl and the cornmJnity al12rge. bellering one's own Itle morally and religiov51y as well as the lives of others. 131 Encouraging students lo exercise choice within the framework of the school and be 2ware of Ilie elfecls ol their choices upon Ihemselves and upon those around Ihem. 141 Developlng an awareness of the importance of good citizenship and a realisation of how. as ¢ilizens, each sludenl is equally responsible lor its maintenance. 151 Creating on effective link with parents and guardians a5 major partners in the development ol boarder5. 161 Nurturing each pupil inio a caring. opeft&minded whole person. enhancing their qualitie5 01 leadersliip an(J abilities lo work a5 part ol a team such that they are knowlgdgeable enou'.ieis and Lhink•rs and prepared suitsbly foi the next stsge in their education. The trustees believe that in lurlhering the objectives ¢he intere5t5 of 'publlc ￿nefit Is served. Achievements and Pèrformance In Jusy 2025 we had a ltrireu.day social care irispeGtion. vthtch was very successful. We receNed a 'GOOD' ratin9 in all of the areas. MADINA-TUL-ULOOM AL ISLAMIYA Charity Registerod number.. 326933 Trustees. Report The annual graduation ceremony was held in Juty 2025. in whrch th￿& sluden15 graduated as Islamic scholar5 and five sludenls received ceriifjcales for Completion of the memorisalion ol Ihe entire Quran. During the year there were £21.210 purchase ol frxed assets, including Ihe purchase of a minibus for £17,988. The relurbishmenl works.i.e. painting and decoration. ol the accommodation blg¢ks were completed. Financral Revlew As mentioned lasi year the charity was registered VAT from April 2025 due to U)e new Finance Act legislati¢n. As a result ol VAT payable on lees, some of the parents facèd Inancial hardships bul fortunately there was no loss of slud¢nl numbers. However, in the hjlure this laclor may affect the charity's èbilily lo attract new students, and the charity wll probabty continue lo operate. below Gapacily 101 some time . Furthermore. the charity'$ Gosl ol rates has in¢rea5ed svb5tantialty. During Ihe year lo 31 sl Augus12025 after charging deprecialion of £102.235 Ihere were net oul90ing resources ol £36,081 Ilasl year nel incoming resouices 01 £66.412}. Reserves Al 31st August 2025 the charity had iJnrestri¢led reserves of £1,662,399. a reduction of £36,081 Unlike la51 year, the charity had net current assets ai 31 August 2025 Fund-Raislng The eharity Tegularty makes appeals lor donations and cojleclions. These appeals Involve approaches by the trustees and staff to their relatives. friends and we114visheis for donaiions. ND professional fund- faisers or commercial paibcipalors are involved. Future Plans The Board ol Trustees. luture plans we lo= Ensvre the school 15 stays fully compliant an¢J that all standards are continuously met. . Continue lo provide good qualtty education by investing in resources. training and staffing. Although there are no imminent construcbon plans. the Irustees. intentk)ns in the k)ng-lerm are to renovate the ¢Jinin9 area ar￿ insfall m¢)dern equiprnent. Statement of Tru5tees' Responsibilitie5 The Iruslee5 are responsible for preparing the TTUStees' Annual Repc*rt and the financial statements in accordance with applicable law and United Kingdorn Acctyjntsng Stan(laTds Iunited Kingdom Generally A¢cepled Accounting Pra¢licel. MADINA-TUL-ULOOPdl AL ISLAMIYA Charity Registered numbgr: 326933 Trustees. Report Law applicable lo charities in ErKJland arKI Wares requires the Iruslees lo prepare financial slalements for each financial year wht¢h give a tnje end fair wew of eharity and of the incoming resource5 and application of resources of the charity for thal year. in preparing these financial statements the Iw51ees are reqUI￿d to-. Select 5vilable accounli?b g policies and then ap￿Y them consistenlty. ' Observe the method and principles in Ihe charits.es SORP IFRS1021. Make judgments and estimates that are reasonable and prudent State whether applicable accounting standard5 have been followed. subject lo any materlal depaflures disclosed and explained in the financial statements. Prepare the financial stslemenls on the going thicern basis unless it is inappropriale lo presume that the charity will continue. The Iruslees are responsible for keepin9 proper accounliry records whiGh disclD5e with reasonable accuracy al any lime the financial p05ition of Ihe charity and enable them lo ensure that the financial Slaiemenls comply with the Charities Act 2011 and Ihe regulations rnade under that Act. They a￿ also responsible foi safeguar¢Jing the assels ol the charrty an¢J hence for taking reasonable slep5 for the prevention and delecuon ol ffaud and other iciegularib"es. This report was approved by the trustees on 3rd Juty *026. Name..Il.Ql ￿ L c A I INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF MADINA-TUL-ULOOM AL ISLADAIYA Charity Registered number . 326933 Opinion We have audited the financial slalomenls of Madina-Tul-Uloom Al IslamryB for the year ended 31st August 2025 which comprise the Slalement of Financial Actwilies. Balance Sheet. C35h Flow Slaleinenl and notes lo the financial slalemenls, Including signffjcanl a¢¢ounling policies. The rinancial reporting Iramework that has been applied In their preparation is applicable law and United KJ'ngdDm Accounting Siandards, including Financial Rewrting Standard 102 The Financial Reportino Standard applicable in the UK ar*J Reput4ic of IreW Iunrted ]Qngdom Generally Accepted Accounting Practice). In our opinion the financial slalemenls". ' give 8 Irue and lair vievj of the slate of the charitys affairs as al 31st Augusl 2025. and ol Ils incoming resources and appI￿ation of ￿$OurceS. including its Ir￿orne and expenditure, for the year then ended., have been properly prepared in accordance with Uniled Kmgdom Generally Accepted Accounting Practice: and . have been prepared in accofdan¢e with the requirements of the Charilie5 Act 2011. Basis for opinion We ¢onducled our audit in a¢¢ordance wilh Iniernational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilib.es under those standards are lurther described in the auditor responsitililies for the audit ol the finaAci31 statement5 ￿tion ol our Teport. We are independent of the charity in ac¢ordance wlh the ethical reouirements Ihal are relevant lo our audit of the financk81 statements in the UK. including the FRC'S Eth￿al Standard. and we have fulfilled our other ethical responsibilities in a￿ordanCe V￿1￿ these requirements. We believe that the audot evidence we h8ve obtained is Sufficient and appropriate lo provide a basis for our opinion. oncluslons relating to going concern In auditirig the financial slalemenls. VR have rKJncluded thal the trustees, use of the-going ¢on¢ern basis ol accounting in the preparation Os the financial statements Is appropriate Based on the work we have performed. we have nol identlf5ed any materlal uncertainties ielaiing to events or conditions thaL indwidualty or collectively, may cast signif￿an1 (bubl on the charivs ability lo conb'nue as a goin9 concern for a period of al lea51 monihs Irom when the financial statements are authori5ed for issue. Our respon5ibililies and the responsibilitse5 of the trustee5 with respe¢l io going coneern are described In the ￿levant sections of th1> report. Other infoimatlon The other infotmation comprises the inloirnabon induded in the trusiees annual report, othei than Ih? linancial S¢a¥Èments and our auditorf5 report thereon. The trustees are re5pon5ible for the other InformalDn contained within the annual report. Our opinion on the financial statements does not Cover the other information and, excepl lo the e￿ent otherwise expI￿lIty staled in our feport, we do not express any lorm of assurance conclusion thereon_ Our responsibility is lo read the olher information and. in doing so, ¢onsider whether the olher information is materially inconsisienl viih the financial statements or our knowledge obtained in lh8 course of the audit or othermsè apFears io be materially misstaled. If we identify such material Inconsistencies or apparent mate.cial m'sslalements, we are required lo deiermine whether thi5 gives rise lo a material misstalemenl in the ffnancial statements Ihem5elves. If. based on the work we have pèrformed. we conclude that u)e￿ ts a material missialement of this olhei information, we are required lo repon thai fact We ha￿ ntrthl￿g to roport In ihi5 rggard. INDEPENDENT AUDITOR'S REPORT T.0 THE TRUSTEES OF MADINA-TUL-ULOOM AL ISLAMIYA Charity Registered number . 326933 Matter5 on which we are required to report by excepuon We have nothing lo report In ￿sPect of the following matters in relallon lo whi¢h the Charities (Accounts and Reports) Rejulaitons 2008 require us lo report io you if. in our opinion.. the inlormalion given In the financial 5talemenls is inconsistent in any material fe5pecl with the trustee> report,. or . sufficpnt accounting re￿r￿S have not been kept.. or the financi3151atements are not In agreement with U)e accounb.ng record5 and returns.. or we have not received all the information and explanations we require for our audit. Respoysibililres of trustees As explained more lully in the Iruslees, responsibrfil￿s stalemenl set out on pages 4 and 5, the trustees are responsible lor the prepacalion of the financial slaiemenls and for being satisfied that they give a true and lair view. and lor such inlemal control as the trusiees determine Ss necessary to enable the preparation of financial statements that are free from material misslatemenL whether due to fraud or error. In preparing the financial statements, the trustees are resF¥)nsiÈ4e for a55essing the charity's abilily lo continue as a 90ing concern. disGk)sing, as appficable. maller5 Telaled io going concern and using the going concern basis of accounting unless the trust￿$ either intend to liquidate the charity or lo cease OP2ratyons. or have no reali51ic allernalNe btjl lo do so. Audllor responslbllltles for the audll of Ltye financlal statements le have been appointed as auditor under secbon 144 of the nharilies Acl 2011 and report in accordance with reaulations made under section 154 of that Act. Our obje¢lives ale to obtain reasonable assurance al>JJl whether the financial slalements as a whole are Iree Irorn matorial mls5talemenl, vlheiher due to fraud w errw. and lo issue an auditorfs report that includes our opinion. Reasonable a$sura￿e is a hKJh level ol assurance, bul is not a guarantee that an audit conducted in accordance Ydith ISA5 IUKI will alvrdys detect a material misslalemenl when it exists. Misstatements can arise Iiom fraud or error and are consldered material 11. individually or in Ihe aggregate. they could reasonably be expected to influence the economi¢ decisions of user on the basis ol Ihese financial staiements. taken Irregularities, l1lcludin9 fiaud. are instanee5 01 n?nvcompliance wth l•Ns and regulations. We design Procedures in line with our responsibilities. ouUined above. lo dele¢1 malerial misstalements in respect ol irregularities, includsng fraud. Because of the Inherent limitations of an audit, ther¢ is a rtsk that we will not delecl all irregularities including those leading lo a material misstalemenl in the financial stalemen15 or non-compliance with regulation. This risk increases Ihe more that compliance with a law or regulation Is removed from the events and transactions reflected in the financial stslements. as we will be less likely lo become aware ol instances of non-eompliance. The risk is also grealer regarding irregularities occurring due lo fraud rather than ewror, as fraud 1ftv0￿e5 inientional concealmen¢ forgery. collusion. oinission or misrepresenlats"on. Some of our proEedure5 lor detecting material misstalemenls incltsded.'- ' Ascertalnlng the internal control proceduies ol the ¢harity Agreeing the nominal ledgers in gener￿ viih the underfying records Checking the joumal entries and olher adjustments 'Making enquiries with the trustees conceming pending or potential legal problems "Exaniining any transactions OUlskYe the normat course of busine5S. INDEPFNDF.NT AUDITOR.'.S REPORT TO THF TPU.STEES OF JVIADINA-TUL-ULOOM AL ISLAMIYA Charity Registered number: 326933 As part ol an audit in accordance *ith ISA5 IVK), we exercise profe55bnal judgment and malnlaln professional 5cepticism throughout the audiL We also- Identify and assess the risks of maErial misstslemenl of the financial 51alemenls, whether (Jue lo fraud or error. design and pertorm audit procedules responsive to Ih05e risks. and obtain audit evidence that Is sullicienl and appropriaio to provide a basis for OUF opinion. The risk of not deleciing a material misslalefflent resulting frorn fraud is hrgher than for one resulling from error, as fraud may invofve collusion, for9ery, intentional omissions, misiepresenlaliGns. or the override of inlemal control. . Obtsin an under5tandin9 of inlemal control relevant to the audit in tyder to desi9n aLxlit prcrAduras thal are appropriate in the circumstances. i￿1 not for the purpose of expressirrfJ an opin6Dn on the efle¢liveness of the charivs intemal control. Evaluate the appropriateness of accountin9 wfictes used and the reasonableness of aceountsng eslimales and related disclosuies made by the trvslee5. Conclude on the approprialene55 01 the trustees. iise of the going con¢em basis ol a¢counling and, based on the audit evidAnce obtained, whether a material uncertainty exists related lo events or conditions thal may cast significant doubt on the charity's abiThty to continue as a going concein. 11 we conclude thai a malerral uncertainty exists. we are required lo draw attention in our auditor's report lo the related disclosures in the financial ststements or. if such disclosures are inaaequale. lo modify Our opinion. Our Gonclusions are ba>ed on the audit ewdence obtained up lo the dale ol our auditor's report H¢V￿Ve1. lulure events or eonc¢itions rnay calise the ¢harlty lo cease lo conllnue as a going cOn￿M. Evaluate the overau presEnlalK)n, slwclure and content of the finanaal statements, rncluding Ihe disclosures. and whether the financial ststements represent the underlyin9 transacbr)ns and events in a manner that achieves fail pre5entab.on li.e. gNes a twe and fw view). We communicate with those charged wrlh govemance regardiThJ. among other mallers. Ilie planned scope and bmin9 of the audit and signilicaftl audit findings. includiThJ any signilicanl leficiencies in internal conlroi that we Identify during eur audiL Use of our report This report is made solely to the ¢harilsPs Iru51ees, as a body. in accordance with Part 4 01 the Charities (Accovn15 and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate the charity's trustees Ihose malteis l'ie are ￿qLFIred to slate to them in an auditOl'5 report and lor no other purpose. To the Ivllesl exlenl permille(J by lavi, we do nol accept or assume respon5ibilily to 2nyone other than the ¢harily and ihe chafills trLtslees as a b(x1y. for our audit viork, lor this report. or lor the opini)ns we have fomied. MR AK8AR DEDA T (Senior StatutoryAudilor) Forand on behaifof.. CRYSTAL BUSINESS SERVICES L TD Chartered AccountanlsRegisleredAudPior 264, Stoney Slanlon Road. Goiientry. CV7 4FP. Crys181 Business Serwces Ltd. is elwAJle lor app￿.￿lmefit 0$ auditor or th& charity by virtue ol ils eli9ibility loroppointf7ent as 8udit¢rof a Gompany underse¢tion 1212 of Ihe Companies ACÈ 2006. 3rd July 2026 MADINA-TUL-ULOOM AL-ISLAMIYA Statement of Flnan¢ial Activities - (Income and Expenditure A¢count) Year Ended 31st August 2025 31108125 31108124 Note$ INCOMING RESOURCES Donations Incoming resources from charitable acti￿rIeS Total incoming rèsotsrces 279.793 854.674 1.134,467 28i,187 850,547 1.135,734 RESOURCES EXPENDED CharitablE activities Catering Staff costs School stationery, examinatK*n fees. training 87,753 725.216 17.028 629.997 95,295 647.200 15.164 757.659 Su ort Costs Office costs Repairs and maintenance R81es Motor and Iravel Utilities Iwaler, light and heal} Wa51e colthlion, cleaning Insurance Bank charges Consultancy costs Leasing costs Miscellaneous expenses Depreelaiion 3,635 30.660 40.995 4,457 109.361 9,070 7.984 2.523 2.232 31.164 18.307 1,176 112.600 8.6C6 5,491 2,449 2,750 4.765 5,31JO 105.083 299.923 4.680 8.063 102.235 323,863 Governance Costs Inspeclion ¢051s Professional ¢harge5 linc. audit fees £4.7501 7.688 9,000 16,686 11,740 11.740 Total resources expended 1.170.548 1.069.322 NET INCOMING RESOURCES 36.081 66.412 Balance at 1st September 2024 3,285,013 3,218,601 TAL FUNDS CA IED FORWARD 3.248.932 3.285.013 ALL OF THE ACTiwfiES ARE CONfiNUING MADINA-TIJI.-ULOOM AL-ISLAMIYA Balance Sheet as at 31stAu9U5t 2025 Notes 2025 2024 Fixed assets Tanglbl& assets 3,218,769 3,299,794 Current assets Debtors Cash al bank and in hand 24.121 108,306 132,427 17.434 79.838 97,272 Credltors: amounts falllng due wlthln one year 1102.2641 1112.0531 Net curr¢nt assets 30,163 14,781 Total assets less current Ilabllltles 3,248,932 3,2B5,013 Nel assets 3,248.932 3.285.013 FUNDS Unrestricted fund$ Revaluation reserve 1,662.399 1.586.533 1,698,480 1,586.533 Total Funds 3 248 932 3 285 013 Th¢ linanrial statements were approved by the Board of Tiuslees 8nd authorised for issue on 3rd July 2026. 10 MADINA-TUL-ULOOM AL ISLAMIYA Cash Flow Statement- Year Ended 31st August 2025 2025 2024 Cash Flows From O eratin Nel Incoming Resources Depreciation Movements irt Debtors Movements in Creditors Activities (36.081} 102.235 16.6871 19.789 49,678 66.412 105,083 15,3581 78.577 87.560 Cash Flows From Investln Purchase ol Fixed Assets Aclivitres (21.210) (27,837) Chdnges in Cashlcash equwalents 28.468 59.723 Cashl Cash equivalents Al 1st Seplember 2024 79.838 20.115 Cashl Cash equivalents At 31st August 2025 108.306 79.B38 Anal sis of CashlCa5h E ulvalents Bank account balances Cash in hand 106.981 1.325 108,306 79.458 380 79.838 MADINA-TUL-ULOOM AL ISLAMIYA Notes to the Accounts For The Year Ended 31st August 2025 1 ACCOUNTING POLICIES Basls of Preparation The financial slalemenls have been preparad rn accordance wlh the Slalemenl of Re¢ommended Pra¢ii¢e.- AccounliDg and Reporting by Charities pTrpaiing their accounts In aeeordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Charities Act 2011. The financial slalemenls are lor the charity only and are staled in sterling. The charity consbtvtes a public benefit enlity as defined by FRS 102. The trustees consider that there are no material uncertainties aboul the charity's ability to conliAU8 3$ a going concern. Reconclllatlon with prevlous Genernlly Accepted A¢¢ountlng Practlce In prepaftng Ihat accounls. the tiusiees have considered whether in applying the accounting policies required by FRS 102 and the Chariiies SORP FRS 102 a reslalemenl ol comparative '.lem$ was needed. No restaternenls were requirèd. Ineomlng Resources: Donations. legacies and similar incoming resources These are included in the Sialemenl of Financkil ￿￿VitieS ISOFAI when.. the chafity becomes entitled lo Lhe donat￿n. legacy or similar income and any ¢onditsons for receipt are met. the trustees are reasonably eertsin they wll recgive it- an the trustee$ are reasonabty Gertain that Ihe value can be relrabty measured. Tax re¢laims on donatlons and gifts Incoming ￿soUrceS from tax ¢laims a￿ included on the SOFA al thé same lime as the gift to wh￿h they relate, to the exlenl that lax recoveiability is certain. Incoming resourcfrs from fund raising Thèse are reported gros5 in the SOFA Gifts In kind for sale or distribution These are included in the accounts as gifts 0￿Y whèn sold or distributed by the charity. Gifts in kind are 8c¢ounted lor al a reasonable ests.mate of their value lo the charity or the amount actually rea&sed. Gifts in klnd for uC￿e by the Charity These are included in the SOFA as incoming res¢JJrce5 when receNable. Intangible income le.g. donated facilities) This is only Includ￿ in ihe aectsunls wnen the benefrt ￿¢eNed is actualty qUantir￿b[e. receivable and material, and Ihe ¢05l is being borne by a third party. When includecl it is valued al the ltswer ol the cost borne by the third party. and the reasonable estimate ol the value lo the charity Expendlturo & Liabllltles: Lrability recognition Generally liabiliiies are recognised as soon as there is a legal obligation or constriJ¢live obligation committing :he ¢haiity to expenditure 12 MADINA-TUL-ULOOM AL ISLAMIYA Notes to the A¢counts For The Year Ended 31st August 2025 Assets: Tanglble fixed assets for use by tl)è charity These are only capitalised when they can be used for rn0￿ than a year and cost more than £250. They a valued al cost or a reasonable value on receipL The trustees believe that the fixed asset on the balance sheet ae shown at a fair value. Depreciation is charged on the fixed assets over the estimated useful life of the underlying asset The following rates apply.. Plant & Equipment Buildings 25% ieducing batsnce 2% 5trai9ht line Value Added Tax All ol the income5 and expeThJilures are shown net of VAT. Funds All of Ihe charity funds are unrestricte(J. 2 SALARIES AND WAGES Detailed information covering all the emptyees of thE charity: Total 2025 Total 2024 Gross wages and salaries Emplo/erfs Nl costs and Pension conL?bulions Total $tsff c0515 685,599 39.617 725,216 621.573 25.627 647 200 Average number of employees the year 50 48 INO employees were pald more than £60.fM)01. The trustees received no pay in executin9 theFI duties as trusl8es. However. they received remunerabon for the following services. Rol¢ Head Teacher Teacher Salary IE) 14 678 12.231 Mr Abduljah Meml Ir Mohammed Faruq Nazir Ahmed Nana All payments are sanctioned by the Govemance Do¢umenls as allowed by the Charity Commission. Had the charity employed external indNidua15 to lill Ihese posifions then the cosl to the ehar¢ly would have been significandy higher. 3 TRUSTEES AND OTHER RELATED PARTIES rrusiee Expenses.. ND expense5 were paid lo trustees during Ihe year. Related party Iransaclions.. Apart from the above salaiie5. there wwe no related party transactions of ihe charity In the year. 13 MADINA-TUI -IILOOM AL ISLAMIYA Notes to the Accounts For The Year Ended 31st August 2025 4.TANGIBLE FIXED ASSErs Land & Building$ Plant & Equip- mgnt Totsls Cost Al 1st September 2024 A(fdiliDns Al 31st August 2025 3,772.682 248.937 21.210 270.147 4.021.619 21.210 4,042.829 3.772.682 Depreciation At 1st September 2024 Charge fgr year Al 3151 August 2025 5S1.776 75.434 6i7.210 160,050 26.801 186.851 721,826 102,235 824,061 Net Book Value Al 31st August 2025 3,135.472 83.296 3.218,768 Al 31st August 2024 3.210.906 86.887 3.299.793 All of the L8nd and properties a￿ functional. Cost of Ihe landlbuildings are £1.5m (revaluation 2016) plus subsequent costs. 5. DEBTORS 2025 2024 Trade debtors & prepayment5 24.121 17,434 6 CREDITORS: Amounts falllng due wlthin one year Trad& creditors & accruals Taxation and s￿131 security 2025 2024 59.874 42,390 102.264 107.432 4.621 112.053 7 CONTINGENT LIABILITIES Except 8$ reflecle¢J in the financial slalements. there were no conliThJenl liabilities al 3151 August 202512024.. £NILI 8 OTHER INFORMATION Y. Capital Comrnllmenls The￿ were no caprtal commrlments at the year end. 2. The charity has not given any guaranlees lo third parties that ￿Uld be calle