Charoty registration number 506980 IEngland and Vvalesl DARUL ULOOM ALARABIYAAL ISLAMIYA ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 • xeinadin
Tratring ID 1023-,85-'?-, ?C-8u DARUL ULOOM ALARABIYA AL ISLAMIYA LEGALAND ADMINISTRATIVE INFORMATION Trustees R D Ismael l M A Gajaria S Hafyee N AAziz Charfty number {England and 1*4J•51 Principal addres5 149 HolcorntrR 0j Roaj Hokombe Bury Lan¢ashire UK BL84NG Auditor Xeinadin ALKlit timrted Ground Floor. Crtygate Longr%Jge Road Preston Lah1 United lQ'Wc¥n PR2 5BQ
Tracking 1D 1023r85-12I8080 DARUL ULOOM AL ARABIYA AL ISLAMIYA CONTENTS Page Trustees, pOrt Inéependent audito¢s report Staternent of financial activibes Balan sheet 10 Statement of cash flow5 Notes to the finanaal statements 12-19
Trac.1 ID 1023-,89-1218080 DARUL ULOOM ALARABIYAAL ISLAMIYA TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present IheirAnnual Report and the accompanwng finanoal statetnents for the year ended 31 August 2025. These have been prepared in accordan wih Ihe Charities Statement of Re¢ommetvJed practi ISORPI applicable to Chantpes preparing V)eir a(xounts under the Financial Rery)itiThJ Standar(l appliCae in the UK and Republic of Ireland IFRS 1021. Lo¢ation and Histori¢al Bzck9rouwFd Darul Uloorn Al Arabiya Al 1518miya hokls the dists"nthon of beiro Unite(l s oldest Islarnic Seminary of its kind. Established in 1973 by the late Shaykh akHadrth Hazrat Maulana Yusuf Motala Irahirnahullahl, the in5tituts.on rèlwated in 1977 to its current Srte at Holcornbe Hall. a historic estate situated In the wllage ol HoIcnbe. wtthin the Metropolitan Borough of Bury. Greater Manchester. Lryated on the edge of the Ist Pennir Moors. U)e campus offers a trarwil and 1ctIVe enwronment conduuve to both spiritual and academic development. whil2 remaining attes5ibl2 wa the M66 and surroun¢Jing transport Obiecttves and a¢tlviti8s The Trust's pnmary charitable objective. as ouuined in its goveming document is to establish arKI operate an educational instituts'on dedicate(I to the training of stithnts in Islamic scholatship and rejigious leadership. alongside the continued developrnent ofqualified scholars_ To fulfil this aim, the Charity oversees DarLtI Uloom lamrya. a tered independenl boarding school for boys IDE Registration No. 351160071. The institution delivers a comprehensive curriculum Ihat integrates advanced IsL4mic Saen wth a broad and balanced secular educab.on across Key Stages 3. 4. and 5. Students aged 11 to 23 are nUrtud to develop into knowledgeable scholars and responsible global ubzens. Graduates consistenlfy progress into higher edur2tion. wrth many pursuing undergraduate and postgraduate studs across dwerse disciplines. The seminary remains commrtted to cuVatir0 spiirtual finernent. intdwjal discipline, moral leadership within a diverse and indusive arnIng environment Educational Philosophy and Student Experience Darul Uloom's educational approach is fim)ly student-centred. addressiro the linguisb"c. scnt¢. mathematical. rnoral, social, technological. aesthetic. physical. an(J SlIal dimensions ol arning. Its flagship Islamtc theology programme is rooted in dassical scholarship while remaining responsive to contemporary Contexts. Thi5 equips graduates to serve effectwely as sd)olar5. educators. chaplains, and community leadeT5. The boarcling environment 8y$ a central role in student develokynent. fostering independen. discipli. and spilltU21 growth. A wide range of student-led initiab.ves arkl enrichrnent activities contribute lo a strong sense of comn)unity. intercultural awareness. aThJ pOns1.11ty. Boarding and Facilitie$ Development The Trustees M51n commrtted to maintaining and enhancing the quality of boarding and educational tscilrties through a structured projrarnfne of phased development. Phase 1. compkted in Febnjary 2025, focused on addressing the most urgent and critical infrastructu requirements of the institution. This induded comprehensive roof repairs across the educational building, tha children's boarding faalty. and parb of the adult boarding acrAxmmodation. In addthon, all wooden windows within the children s boarding facility and classrooms We p1a th durab PVC Rosewood allematives, itnwoving both insulation and long-temi sustainability.
DARUL ULOOM ALARABIYAAL ISLAMIYA TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2025 Phase 2, completed in August 2025, conntrated on lurther m¢yJemisa)'on and Improvement of Communal and W(Kship spaces. This phase Induded the p1ament of 57 ndowS wthin the Prayer Halls, the installation of new carwting lo replace the exisb.ng 37-year4Ad fln9. and a full upgrade of the heab'ng sy51ern to enhan effi¢iency and cornfort. Furthem)0. all fire exit doors and eTh1ran doors NIh the new building were replaod. strengthening both Safety Complian and structural qualty. vlIe addrtional development plans remain under consideTrts"on. inffationary psSu ar rising operational eosts have required careful pnoritisabon. The Trustee5 have tlrefore focused essential worf(s and phased further irnprovements in a rnanner nSistent wth prudent frnanoal oversht. Public b8nefit The twstees h8ve paid due regard to guijance ISS by the Chanty Commission in decKJiThJ what activth"è5 the charity should undèrtake. Achievements and perfomance Sionificant aclivities antl 8GhievEments againstobiectives Academic Outcomes and perfonTran Darul Uloom ¢onb"nues to demonstrate strong academ perfoman. with notable 8chievernent5 in GCSE outcomes atKI sustsined suc£ess in the Sixlh Form. GCSE 2025 Highlights Erglish and Mathemthcs". 82% ofstudents achieved grade 4 or ab Mathematics.. 95/0 attained grade 4 or hyh Soents" 93% achieved grade 4 or atrx)ve English Baccalaure8te IE8accl Entry rate." 93.6% (compared to 28.1% localty and 40.5% nalionaltyl Average point score." 4.88 Icompared lo 3.73 loralty aThJ 4_09 nabonaltyl Srxth Fomi Perfonnance The School maintained a collsistendy hwJh pass ¥ate across nearty all core subj'ects. refle(ing strong teaching. effective monitoring. and robust pastoral suppotL The Tmstees continue to prioriti%e educabonal eXllen through targeted intervefitions. data4nfornied strategies. and ongoirvj enhancement ol teachir4J aThJ Feaming practices. Vvhile staffing costs increased in order to preserve favourable student4eather rab05. overall expenditu ha5 remained carefully managed_ Nonetheless. the Charity conlinues to fa risirKJ costs. parbujlafty in relation to boarding provision and energy, reflectsng broader national trends.
DARUL ULOOM ALARABIYA AL ISLAMIYA TRUSTEES. REPORT (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Financial review The Charity Continue5 to ¢)P8rate on a sound goiro COnM basr5. athovgh tts finan¢4al position remains subject to inueased pressure arising from htter operatirtsj costs. dedine in the numljer ol rTrew applications, and the wkler fiscal ch2ngtrs affecting independent schools. The Rarnayan 2025 fvjndraising campaign beneffted from improved Codination and community engagement. helping to maintain important donor SUFWt during a financaally chaInging pericxj. During the year under review. the MoV81 of VAT exernpb'on and the thd[a ol charitsb relief for business rates have had a signthcant finanoal irnpact on the s)(l_ Vvhilst the Scttool has sought. Whe possible. to absorb part of the resulting increase in costs lo parents. these changes have ntrvertheless contnbute(I to a dUCtiOn In pupil number5 and a declinè in applieation5. pla ad'On81 pressure on iwme streams. In response, the School has taken rneasured steps to mibgate these challenges. Wnilst conb"nuing to maintain fees at among the lowest levels for secondary boarding schools nabonalty, thereby preservi asSibility for f8milies of lirnited means, the Charity has ha¢J to allixate an inCs1ng prororton of rt5 available 50S towards meeting higher operational costs. As a consequen. progress on rtain planned developments has tTrecessarily proeded more slovly than originally envisaged. and the Charty has bec(the increasingly reliant on th8ritable donations to support its CO actiwts and sustain provision. Staffing costs in¢85ed during the year as the S(thx)I stwht io preserve favouTabfe 5tudent-teacher rats"05_ Overall eXpendItLJ has, however. remairie(J carefulty managed. The Charity nevertheless conbnues lo fae sustained cost pre55ures. p2rticularty in relation to its t#)arding and catering Pfomsion. reknng the wder nats"(l context of rising Imng costs and continuing inflationary pressu on howhokJ and 5erMce-related eXpenditJ. Reserv8s policy The Trustees. policy is to maintain an appr(priate level of unrestricted free reserves. wrth a tarw broadty equivalent to Six months of operabng expendrture. This Oicy is intended to supwrt finanoal reSi1nCe. continuity of prow5ion. arKY the Charity's ability to respond prudentty to unforeseen finanaal pressures. Al the year end, the Chanty held unrestricted funds. a subslantial proporbon ofwhlch was represented by functional fixed as5els used In the Charity'5 activities. The Trustee5 recognise that the Charitys free re5eros require strengthening and lltInUe to tske measured steps to improve the positson over time. Inrjuding through fvndraisin9. periodic fee revew. c2lU1 wo(ki capital managernent, and conts'nued overswJht olexpen(liture. The Trustees have also revWe the Charity's finanoal forecast5 and are satisfied that these 5tipwrt the preparation of the accounts on a going concem basis. Alajorrisks The Trustees maintain a proactive approach to risk managemeni regulally ¥lng operab'onal. finanual. and regulatory risks. Key areas of focus InCJYQ". Safeguarding and student wdfare Hèatth and safety complian Financial sustainability RUlatory and legal cDrnplian In light of current C05t psre$ and Ihe need to strengtrtn free reserves. the Tnstees continue to morif(or cash flow. working capital. fee income. pupil numbers. and fundralwng perfOnan as part of their regular finsncial oversight Appropriate mthgalion strategies and intemaj conlrojs are in pla to manage identified risks effectively.
."a¢king ID 1023 189-121802 DARUL ULOOM ALARABIYA AL ISLAMIYA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Plans for future periods Looking ahead. the Trustees rernain focused on consolwjabng academ pro$$ and eTrhanary the overall stLSdent experience, whipe respon(JiNJ pru(Jenly to emergiro financaal and sethf-wide ChaInge$. Recent charyes in the fiscal enwronment-mosl notabfy the removal of VAT exemptson and the wthdrawal of charitable relief for business rates-are expected to continue exertsro pressure on the School's finanuèl sustainability. These development5 have alrea(ty Contributed to reduced pupil numbers and lower 8pplic8tion rates. and are likely lo remain a key consK1erahon in Strategic planning. In Ihis context. the Trustees %MII rA)nlinue to balance 2ftordability with financial resilience. maintainiThJ arxess for families of lirnited mean5 while ensuring the long-temi Mability of the institution. Key strategic priorites for the coming year indude". Expanding academic enrichment and menioring provtsion Strengthening collaboralon with peer 1nstitub.ons for benthmarkiThJ and shared best practice Enhancing management Infomiation systems an(1 intemal communication processes Undertaking a COMphenSlve eW of the w-ojmcular prograrntne to support spiritual. physical. and CatIVe development In parallel. the Trustees will continue to Strengthen fundraising capacity and donor engagement, recognising the inueasing Importan of charitable support in su5tainiTh) core operations. OpportunitS fw appropriate partnerships and Gqrefully phase(I capital developrnenl wll also be consKJered. with the aim of maintainiNJ and improving the School's infvaslructure while remaining responsNe to finantsal constraints. Structure, governance and management The Charity operates under a trust deed date<J 1 Novem 1977, as variousty amended. and is wIsted with the Charity Commission (No. kn9801. The trustees who serve¢J during the year and up to the date of snatUre ofthe finanoal statements wer6". R D Ismael I MA Gajaria S Hafejee N AAziz Recwitm8nt ancl appointmenl 01tstee$ Trustees are appointed by existing members ol the Board_ The pripaI. apwnted by the Trustees, holds responsibility for the day-tsday fnanagemenl and staffing of sthool_ The Trustee5 meet regul2dy to set strategi¢ direction. rnonitor performance. manage rtsk. and ensure alynrnent wth the Charity's Wectives. P(Aicies and procedures subject to ongoing eW to maintain cornpliance and high standards of govemance. Induction antl training of trust885 New Trustee5 are inducted through infomial processes and are encouraged to undertake relevant governan and sector-specific training. No new Trustees were appointed during the reporbng perioj. Statement ol trustees, responsibilities The trustees are responsib for preparing Ihe Trustees. Report and the financ#al statements in accordance with apklicable law and United KIOM A¢untr.g Standards (United ngd(rt Generalty A¢pted Accounting Piacticel. The law applicable lo charities in England and WaS requires the trustees to prepare financial statements for each financial year which give a true an(1 fair view of the slate of affair5 of the th8rity and of the incoming resources and applicabon of resou$ ofthe d)anty for that year.
DARUL ULOOM ALARABIYAAL ISLAMIYA TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Their responsitx'lities induth. Selectin9 arKI consistently apptying apprwtate a¢Uting policies Making reasonab and prudentjudgements and estrmates PEparing the financi ststements on a g(xng co1)rn basts EnsuriryJ complianc£ with the Cha¥e$ Act 2011. ts Charity SORP. and Charity (Accounts and Reports) Regulations 2th18 The Trvstees are also responsible for maintaining proper accounting records. safeguardirvJ the Charity'5 assets, and taking Easonable steps to prevent and detect fraud and o#*r irregularibes. The tn)st8es' report was approved by the Board ofTtustees. NAA2iZ Tru$toe Date". 0910712026
Tracjn9 ID 1-Ji3J 89-12I8080 DARUL ULOOM AL ARABIYAAL ISLAMIYA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DARUL ULOOM AL ARABIYAAL ISLAMIYA Opinion have audited the financial ststetnents of Dawl Uknrn Af Asabiya Al IsLamiya ItIE charity'l for the year ended 31 August 2025 which cofflpllse the statement of financial acbvitses. the balan sheel the statement of e2sh flows and notes to the financial staternents. indLKlirKJ svJnifrcant acrA)unting poliaes. The financial reporting framework that has been applied in their preparation is applirable law United knngdom Accounting Standards. induding Finanaal Reporting Standard 102 The Finanual Repothng Slondard apphcable ift the UK and Republic of Irel8nd (United Kirodom G&rera1lyApted ArUnting Prac1. In our opinion. the financial Statnents.. give 8 true and fair vwi of the state of the tharrty's affairs as at 31 August 2025 and of rts incoming resources and application of resour$. for the year then ervjed". have been property prepared in aCran with United Kingdom Genwdly AccepteLI Accounting Prac., have been prepared in accordance with the Charibes Art 2011. Basis for oplnion We conducted our audit in accordance wth 1ntemab.onal Standards on Aud"n9 (UK) IISAS IUKII and applicAt)le law. Our respon51bilities under those standards are further descriLEd in U)e Audilols r8sponsibilities for the audit ol the financiol statemertt5 secton of our pOrt. are independent ol the Charity in accordan wrth the ethical requiremen15 that sre relevant to our aLttlit of the finanaal statements in the UK. induding tt)è FRC'S Ethical Standard. and we have fuffilled our other ethical re¥M)nsibilities in accordan with these requirements. believe that the audrt emdence we have obtained is suffiryent and approwiale to prowde a basis for ouropinion. Conclusions relating to going con¢em In audibng the finanual statements. we have conduded that the trustees, use of the going o)ncem basis of accounl'ng In preparation of the finanual staternents is appropriate. Based on the work we have perfomed. we have not kntified any material nrtaIntIeS lating to events or conditions that indimdually or collectively. may cast Snificant doubt on the charity's abilty to continue as a going conrn for a period of at least twelve monlhs frotn when the finanoal statement5 ale authorised for iSSL. Our responsibilites and the responsibilibes of the tsu51ees wrth respect to going conrn are descrribed in the levant sections of th¥s report. Other infomiation Th& other information comprise5 the information indude¢l in annual report other than the financi31 staternents ancl our auditorfs report thereon. The trustees are responsib for the other informabon contsined within the annual report. Our opinion on the financial statements does not cover the other infortnation and we do not express any form of assurance conclusion thereon. Our responsibilty 15 to read the other infomiation and. in doing 50. ¢onsider whether the other infornialion is rnalenalfy inconsistent Trmlh the finanaal statements or our knowledge obtained in the course of the audit. or OtheSe appears to be rnalerially misstated. If we Kjentify such material inconsisteneies or apparent material misstatements. we are required to deiemine whether this gives rise to a rnalerial mi5Statement in the financial slateffients themselves. 11. based on the work WÈ have perfomied. we conrjude that there is & rnaterial fflis8talement of this other information. we are required to report that facL We have nothing io report in this regard_ Matter5 on whith we are rnquired to reFbOrt by excÈption We have nothing to report in respect of the followng matters in relation to whth Charities (Aruunts and Reports) Regulation$ 2008 requires us to report to yw rf. In our opinion". the information given in Ihe frnanual staternents is inconsistent in any material respect wth the trustees. report, or suffirient acntr.n9 reVrdS have not been kept.. or the financial statements are not In agement with the accounb.ng records, or we have not rec£ived all the infomiation and explanations require for our adIt.
DARUL ULOOM ALARABIYA AL ISLAMIYA INDEPENDEKfAUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF DARUL ULOOM AL ARABIYA AL ISLAMIYA Responslbilities of trustees As explained more fully in the statent of trustee5' resws1bdit$. the trustees are responsib for the preparation of the financial 5taternents and for besng satisfied that they give a true and fair vwi, and for Such Intemal control as the trustees deteIne is nssary to enab the pParatiOn of finanoal 5tstements that are free from material rnisstatement. whether due to traud or effor. In preparing the finanaal statements. the trustees are SponSible for assessing the chanty's ability to fntinutr as a going nm. disdosing. as applicab. matters lated to going conrn and using the goirwJ concern basis of atcounty'ng unless the trustees either intend to aSe operations. or have no re8listic alternabve bLrt to do 50. Auditorf$ responsibililies for the audit of the financial ststements have been appointed as auditor under section 144 01 Ihe Chartbes Ala 2011 and report in accordance wth the Act and relevant regulats.ons made 01 havin9 effect thereunder. Our objectives are to obtain reasonable assurance about %Yhether the finanryal statements as a whole are free frc material m15Stalement. whether due to traud or efTor. and to issue an awlitorfs report that include5 our opinion. Reasonable assuran is a high Ve1 of assurance but is nol a guarantee that an audit coThlucted in accordan with ISAS IUKI will alway5 delect a material misstatetNenl when it exists. Misstatements can arise frryn traud or erior an(1 are consided material if. in¢Yiwdually or in Ihe aggregate. they coukl a5onabty be expected to Influence the econornic deusions of users taken on the basis of these finanrial statements. The extent lo which our pl0dU$ are rapablè of detecting irregularrbes. ij[lir9 traud. is detailed betow. Our approach to identifying and assessing the risks of material rnisststement in Pect of irul8nt$, induding fraud and now0rnpllan wrth laws and regulations. was as follows." . the engagement partner ensured that the engagement tèam cdjecw had the appropriate wrnpeten. capabilities and skills to idenb'fy or recognise norkcompliance wrth applicable laws and regulabons." we identified the laws arLd regulations applicabfe to the charity through discussions wrth trustee5 and other managefflenl, an¢J trorn our cornmercial knowledge and expew1en of the relevant sector." we focuse¢J on spectfic laws and regulations which we consNlered may have a direrl material effect on the rinancial ststernenls or the operations of the charrty. induding the Chanties Ac( data protection, anti-bribery. employment. and heath and safety legislation. . we assessed the extent of compliance with the laws and regulalrons klents.fij above through rnaking enquirie5 of management and inspectiThJ legal coiiespondefice". and vjentified laws and regulabons were comtnunicated wrthin the audit tearn regularfy and team remained alert to instan5 of norrf0mp1ian throu9hout audrt. We 355essed the su$ptibl11ty of the tharity's financial statemetts to material misststemenL including obtaining an understanding of how traud might occur. by". making erquirie5 of management as to Whe they consKlered was susceptibility to tra. their kn¢Mledge of actual, suspected and alkged frau¢J", and regulations. To addsS the risk ol fraud through management bias and oveule ofcontrds. we". pertoirned analytical prOdureS to Idenlfy any unusual or unexpeded relats"onships.' tested journal entries to Idenl'fy unusual transactions.. assessed whether iudgement5 and assumpbons made in determining the arts)unD"ng estinatès We indicative of potential bias. an(1 investigated the rationale behind significant or unusual tranSacIn$. In response to the risk of irregularit$ and non-ccvnpliance wth laws reguJ"ons. we designed pro[eS which Induded, but were not limited to agreeing finarioal statefflent disdosures to underfyiTrJ suppoth.ng dwmentation.. reading the minutes of meetings of those charged with govemance. enquiring of managemeni as to actual and potential Iitsgabon armj daims,. aThJ revIen9 corre5poThJellce wrth HMRC. relevdnt regulators rrludin9 tl)e Health arJ Safety Executs"vè. and the charity's legal advisor5
ID 102378&1278080 DARUL ULOOM ALARABIYAAL ISLAMIYA INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF DARUL ULOOM ALARABIYAAL ISLAMIYA A fvrther description of our SponSibl11t1es is availab on the Financial Reporbng Counui's website at." https".11 www.frc.org.ukJauditorsresponsibilities. This descripb.on folls part of our av¢Jitorfs report. Other matters Your attenlioll is drawn to the fact that the tharrty has prepared finan statements in accordance with"AcmtTrtiry and Reporting by Charites. Statement of Recornmended Practsrt appluble to charib.es preparing their acwunts in accordan with the Financial Repoiting Standarrj applicable in the UK and Republic of Ireland IFRS 1021. la5 amended) in preference to the Acry)unting and Reporting by Charrbes. Statement of Recommended Practice issued on 1 April 2005 which is referred lo in Ihe extant wulabons but has now been withdrawn. Thiq h85 been done in order for Ihe finanaal st*ments to providE a tru& fail view in accordance with iyjffent Generally Accepted Accounts'ng Practice. Use of our report Thr6 report 15 made solely to the charity's trustees. as a bc¥Jy. in accordan with Part 4 of the Chant18s (Accounts and Reportsl RegUlatTrs 2008. Our athgit work has been undertaken so that we might state to the charity's trustees those ratte we a required lo state lo them in an auditor s reFk)rt for no other purpose. To the fullest extent permitted by law, we do not accept or assurne responsibilrty to anyore other than the charty and the charity's trustees as a body. for our audrt work. for this rep)rt or for Ihe wnions we have fonned. P.J) Farook Patel BEng FCA (Senior Statsrtory Auditor) For and on behalf of Xeinadin Audit timtted. StstutoryAuditor Chartered AUntantS Ground Floor. Citygate Lorundge Road Preston Lancashire PR2 5BQ Vniled Kingdom Date..
Tockints 10 1023189-12&o80 DARUL ULOOM ALARABIYAAL ISLAMIYA STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrestricted funds 2025 Unrestricted funds 2024 Note$ Income from.. Donation5 and legaaes Charitable activrties 367.176 1.064.952 362,658 888.770 Total Income 1.432.128 1.251.428 Expenditure on: Charitable actiwties 1.423.781 1.277.065 Total expenditure 1.423,781 1.277.(kSS Net lncornellexpenditltl and movement In funds 8.347 125.6371 Reconciliation of fun(ts= Fund balances at 1 Septerrlber 2024 2.515.227 2.540.864 Fund balances at 31 August 2025 2.523.574 2,515,227 The statement of finanaal activthes indude5 all gain5 and losses reCOgne in the year. AJI income and eXndItUre derive from continuing aCtiv"eS.
DARUL ULOOM ALARABIYAAL ISLAMIYA BALANCE SHEEr ASAT31 AUGUST2025 2025 2024 Notes Fixed assets Tangible assets 10 2.675.508 2,523.441 Current assets Debtors Cash at bank and In han¢J 11 94.285 8.935 102.280 45.373 103.220 ¢reditors-. amounts falling due wthin one year 147.653 12 1255.1541 1155.8671 Net current liabillties 1151.9341 18.2141 Total assets less current liabllities 2.523.574 2.515,227 Thè funds of the ¢harity Unrestricted funds 14 2.523.574 2,515,227 2.523.574 2.515.227 0910712026 The financial statements We approved by the trustees on......................... NAAziz Trustee 10-
Tr3ckJng 10 1023789-T278c-ao DARUL ULOOM ALARABIYAAL ISLAMIYA STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Notes Cash flow3 from operating activitles Cash generated from operations 16 172.L 34.767 Inve$ting activities Purchase of tangible fixed assets 1208.4981 1145,2481 Net cash used in Investing activities 1208.4981 1145.2481 Net cash generdted from financlng activitf•s Net decrease in cash and cash equrvalents 136.4381 1110.4811 Cash and cash equlvants at beginnirKJ of year 45.373 155,854 Cash and ¢a$h equivalents at end of year 8.935 45.373 11
DARUL ULOOM AL ARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 A¢countlng policles Charity inforniation Darul Uk)om Al Arabiya AJ Islamiya is an unincorporated charity wistered In EnglarKJ Wèles. The charitys gIstered nufnber and registe Offi address can fouThJ in Trustees report. 1.1 8asi8 of preparation The financial statements have been ppared in accordan with the thaiws goveming dowmen( the Charities Act 2011. FRS 102 The FtnaThial Reporring SlaThJard applicae in the UK 8nd Republic of Ireland" and the Charities SORP "Accounty'ng a1 Reporting by Charities." Statement of Recomrnended Practi applicable to charities ppanThJ their accounts tn aCCdance th the Finantyal Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021- The charity i8 a Public Benefft Entity as defined by FRS 102. The financial statements have departed from the Charitres IAccDunts and Reports) Regulations 2008 only to the extenl required to provrde a true and fair vivw. This departu has invofved followng the Statement of Recotnmen(Jed Practice for chafits applying FRS 102 rather than the Version of the Statement of Recommended Practsce which is feferre(I to in the Regulaticx)s but which has Sin been withdrawn. The financial statements are epad in sterfing. which is the fvnctioTral oJrTen¢y of the charty. Monetary amounts in these finanoal statements are rounded lo the nearest £. Thé finanaal statements have been prepared the hisiorical o)st con¥ention. The prinripal accounting policpÈs adopted a set out belt)W. 1.2 Golng concern At the time of appromng the finantial statements. the truseS have a reasonab expectab.on that the charity has adequate resour$ to contsnue in operational eSten for the foreseeable fUre. Thus the truste8S continue to adopt the going concem basis of acix)unb"ry in preparing the financial statements. 1.3 Charitable lunds Unrestricted funds a awdilable for use at the discretion of the trustees in fvrtherall of their charitable objectwes. Restncted fund5 are subject to speofic unditsons by donors Of grantors as to how they May be used. The purposes and uses ol the restricted funds are t out in the notes to finanryal statements. 1.4 Income Income is recognised wtten the char5ty is alty entrtled to it after any pertOma conditions have been m8t. the arnounts can be measured liablY. and tt is probable that inc4)me will be r1Ved. Cash donatsons are Cognised on receipt. Other donations a recognised once the charity has been notified of the donation. unless perfO[man Condti$ require deferrd ol the amount Income tax recoverabje in relation to donats.ons reryed under GIftd or deeds of covenant is reco3nised ai the tirne of the donation. Legaoes are recognised on ¥ipt OT otherwtsè if the charity has been nob'fed of an itnpending distribution, the 3moynt is known. and 1pt is exrected. 11 wntyjnt 15 not known. the Jegacy 15 treated as 8 conbngent asset.
Tracn9 10 1023-.89-1218080 DARUL ULOOM ALARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Aeeountlng poli¢les IConUnuedl 1.5 Expenditure Expenditure is COgnised On there is a gaI or construdive obligation to transfer econornic benefit to a third party, it is probable that a transfer of econofflic beneffts I11 required in setdemenL ar¥J the amount of the oblig3tyon can be rneasured reliaNy. Expenditure is das51fied by acbmty. The etssts of each actiwty are made w of the total of direct costs and sha costs. Induding SUPPOrt cost5 invofved in undertaking each acbvity. Direct cost5 attftbutable to a Single activity are allOted direcdy to that activty. Shared costs whith contrbute to more than one activity and support costs which are not attributable to a single actiwty are apportioned between those actltIeS on a ba515 consistent the use of reSOur5_ Central stsff costs are allc¢ated on the basis of time spen( and depatIOn charges are alkncated on the portion ol the asset5 use. 1.8 Tangible fjxed assets Tangible fixed assets are in.311Y measured at C05t and 5ubsequenty m&asU * cost or valuath"on. net of depreciation and any impairment losse5_ Depreciation is recognised so a5 to wrtte off the cost or valuation of assets 3$ their reSlua1 values over their usèful lives on the loll(Ywiry bases.. Frtehold land and buikjiros Fixtures and Motor v8hi¢les 2% per annum strat Ie basis 15% on reduong balan 15% on reducing balan The gain or loss arising on the diSFK)sal of an asset is determined as the differen beeen the sale pro(Eeds and the carrying value of the asset. aThJ is recognised in the slateffient of financial activities. 1.7 Impairment of fixed assets At e8¢h reporting end date, the charty reviews the carrwryJ amounts of ts tangible assets to determine whether the is any indicab.on that trose assets have suffered an impairment 105s. If any such indicatio exists, the rectsverable amount of the asset is estimated in order to detemiine the extent of the irnpairment Ios5 lif anyl. 1.8 Cash and cash equivalents Cash and cash equivalents ine cash in haw*J. depostts hekj at cal wih banks. other short-temi liquid investment5 Wth orvJinal maturities of three rnonths or less. arKI bank overdrafts. Bank overdrafts are shown within borrowngs in current Iiabilibes_ 1.9 Flnancial instruments The charity has electsd to apply the prowsions of Section 11 '8asic Finanaal Instrurnents. and Section 12 'Other Finantsal Instruments Issues. of FRS 102 to all of ils finanual instruments. Finanoal instruments are rectyjnised in the charrtls balance sheet the tharity LEcones party to the contractual proM510ns of the instrument. Financial assets and liabil"eS are offset. with the net amounts presentecl in the financial statements. when the Is 8 legally enfOrab nght lo set off the reeognised amounts and there is an intention to settle on a net basis or to alIse the asset and setue Ihe ljabilty simullaJEousty. 13-
DARUL ULOOM ALARABIYA AL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS (CONllNUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Aecounting policies Icontinuedl Basic finan¢ialassets Basic financial assets, which incjude debtor5 an¢1 cash and bank balan. are Initially measured al transaction price indudiro Iransacbon rx)sts and a subsequenuy Carried at amortised rA)St using the effective interest method unsS the arrangement constitutes a finanang transaction. where the transaction is measured at the present value of the future Ilpts discounted at a marfret rate of interesL Finanual assets d8ssifted as rerAvable wrthin one year are not atnortised. Bas1¢ financialliabilities Basic financial liabilrties. incltlirg creditors and bank toans are Initial COgniSed at transacb'on pri unless the arrangement constiiutes a finanang Iransa£on, where the debt instrument is measured at the psent value of the futu payments discounted at a mathet rate of interest. Financjal liabilibes dassified as payable wthin one year are nol amothsed. Debt instrurnents a sub5equenty carrd at amortised cost. using the effe£*"ve Inte$t rate method. Tradè (xeditors are oNigathons to pay for goL¥ls or Se5 that have been acouired in the ordinary course of operations trorn suppliers. Arnounts payable are da5sified as oJrrent liabileS If payment is due thin one year or les5. If not. they are psented as notKurrent liabl1.es. Trade creditors are lenised initialty at transaction pre and 5ubsequentty measured at amorbsed cost using the effective interest method. DerecOgn0n of finAn¢ial liabilities Finanoal liabil"e$ are derecwn15&I when the charrty's contrthJal 0Jabons expl or are discharged or cancelled. 1.10 Employee beneffits The cost of any unused holiday enb"Uement is recognised in the peri¢>Y in which the employee s serv1Tr5 are reived. Temiinalion benefits are recognised immediately as an expense when the chatty is demonstrably committed to terminate the emph)yment of an empknyee or to provxle temiination benefits. 1.11 Retirement benefits Payments io defined Contr1'0n rth"rement benefit sthemes are tharged as an expense as they fall due. Income from donations and legacies Unre$trieted funds 2025 Unrestricted funds 2024 Donations and gifts 367.176 362.658 14_
Tr&)JnY ID 1023189-7278080 DARUL ULOOM ALARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 In¢om• from eharitsble activities Vnrestri¢ted funds 2025 Unrestricted funds 2024 Charitable Activities School fees Othw income 1,056.147 8,805 888,770 1.(b4.952 888,T70 Expenditure on ¢harltsble activitie5 Charitable activities Charitsble activities 2024 2025 Dire¢t costs Staff cosls Books and school tnps Canteen costs 768.743 638,899 11,294 204.811 173.345 942.088 855.004 sha of support and governance costs (see note 51 Support 481.693 422.LK1 1.423.781 1.277,CN85 Analysis by fuThd Unrestncted funds 1,423.783 1,277.065 15-
Tracknng 10 1023ieg-12I8080 DARUL ULOOM ALARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Supportcosts allocatsd to activiti8$ 202S 2024 Depti20n Rates and water Insurance ght and heat Telephor Postage and stationary Sundries and other support costs Cleaning Repairs and renewals Travel Govemance ctssts 56,432 44.429 6,872 102.053 1.890 16.776 26.987 49.229 60.347 9,561 107.117 42.573 35,459 153.938 1.509 11.676 11.469 6.669 57,676 2.155 91,937 481.693 422,061 Anatysed betsveen: Charitable activities 481.693 422.061 Net movement in funds 2025 2024 The net movement In funds is stated after chargiWILTrlitingl". Fees payable to the Chaws audrtor. - for the audit of Ihe charity's financial statements - for other financial servi$ Depreciation ol owned tangible fixed assets 4,800 1,500 $6.432 4.800 42,573 Trustees None of the trustees lor any pet50Ths connecterj wilh iheml r1Ved any remuneration Of benefits from the chanty Isuriw the year_ There were no trust&s expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. Employees The average monthty number ofemployees during the yearwas" 2025 Number 2024 Number Emthoyees 66 16-
Tra¢bfJng 10 T023189-1£180eo DARUL ULOOM AL ARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2025 Employees {Continuedl Employment Costs 2025 2024 V4ages and salaries Social security costs Othw pension costs 734.653 29.541 4,549 625.667 11.381 1.851 768.743 638,899 There were no employees whose annual remurati was more than £60.IXXI. Remuneratitsn ot key management personnel No remuneration. benefits in kind. penston conkn"butior6 or other employee LE[fits weo pakj or payable to key management personnel during the year. Taxation The charity is exempt from direct taxabon on rts a¢bties because ail its incThne is applied for charitae purposes. 10 Tangible fixed assèts FehOld land tureS and buildinys ffttin95 Motor vehicle5 Total Cost Al 1 September 2024 Addrtions 2.507.191 116.191 1.017.032 92.307 6,554 3.530.777 208,498 At 31 August 2025 2.623,382 1.109,339 6.554 3.739,275 Depreciation and impalm)ent At 1 September 2024 Depreuation charged in the year 185.298 12.353 820.741 43.290 1,296 1.007.335 789 56.432 At 31 August 2025 197.651 884.031 2.085 1.063.767 Carrying amount Al 31 August 2025 2 425.731 245.308 4.469 2.675.508 At 31 August 2024 2.321,893 196.291 5.257 2,523,441 17
DARUL ULOOM ALARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Debtors 2025 2024 Amounts falling due vrtthin one year. Trade debtor5 Othei debtors Prepayrnents and accru8d inc(Yne 27.559 63.925 2.801 28.386 64.860 9,034 94,285 102,280 12 Creditor5= amounts falling due within one year 2025 2024 other taxation and wial seDJrrty Trade creditor5 Other creditors Accruals and deferred incorne 34,324 63,796 144.873 12.161 6,007 7,594 133.866 8.400 255.154 155.867 13 Retirement benefit schemes 2025 2024 Defined contribution Schemes Charge to profit or Ios5 in respect of defined COntritiOn srtherne5 4.549 1,851 The charity operaies a defined contribution pension stheme for all qualifyirKJ employees. The assets of the eme are held separatety from those ofthe d)anty in an independenuy administered fuThJ. 14 Unrestrlcted funds The unrestricted funds of the Charity cornprise the unexpen¢Jed balarrEs ofdonth.ons and grants which are not subi&ct to specific conditions by donors and grantor5 as to how they may be used. These Include desvjnated fund5 whith have bEen set asKYe out of uniesthcted funds by trbe trustees for speafic purposes. At1 September 2024 Incoming sources Resources At 31 August expended 2025 GerEral funds 2.51S.227 1.432.128 11.423.781) 2.523.574 Previou$ year: Atl Septsmber 2023 Incoming resources Resources At 31 Auyust expended 2024 General funds 2.540.864 1,251,428 11.277,C651 2,515,227 18-
TraclJng ID I023189-1213C.80 DARUL ULOOM AL ARABIYAAL ISLAMIYA NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Related party transactions There wer8 no ¢JiSdoSae related paty transactions during the year12024_ rne1. 16 Cash generated from operations 2025 2024 SurplJslldefiatl for the year 8,347 125,6371 Adjustments for= Depreciation and ImpalmnI Dftsngib fixed assets 56.432 42.573 Movements in working ¢apltal'. Decreasellincreasel in debtors Increase Iri credrtors 7.995 99.286 14,4281 22.259 Cash generated from operntions 172,L 34.767 17 Analysis of changes in net funds The charty had no rnaterial debt duriThJ the year. 19-