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 0￿j Roaj
Hokombe
Bury
Lan¢ashire
UK
BL84NG
Auditor
Xeinadin ALKlit timrted
Ground Floor. Crtygate
Longr%Jge Road
Preston
La￿￿h1
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 appliCa￿e 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 HoIc￿nbe. wtthin the
Metropolitan Borough of Bury. Greater Manchester.
Lryated on the edge of the I￿st Pennir* Moors. U)e campus offers a trarwil and ￿1￿ctIVe 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 l￿amrya. 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 nUrtu￿d to develop into
knowledgeable scholars and responsible global ubzens. Graduates consistenlfy progress into higher edur2tion.
wrth many pursuing undergraduate and postgraduate stud*s across dwerse disciplines.
The seminary remains commrtted to cu￿Vatir0 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. sc￿nt￿¢. mathematical.
rnoral, social, technological. aesthetic. physical. an(J S￿lI￿al 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, con￿ntrated on lurther m¢yJemisa)'on and Improvement of Communal and
W(Kship spaces. This phase Induded the ￿p1a￿ment of 57 ￿ndowS wthin the Prayer Halls, the installation of new
carwting lo replace the exisb.ng 37-year4Ad fl￿n9. 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.
v￿lIe addrtional development plans remain under consideTrts"on. inffationary p￿sSu￿ ar￿ rising operational eosts
have required careful pnoritisabon. The Trustee5 have tl*refore focused ￿ essential worf(s and phased further
irnprovements in a rnanner ￿nSistent wth prudent frnanoal overs￿ht.
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 eX￿llen￿ 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 COn￿M basr5. athovgh tts finan¢4al position remains subject to
inueased pressure arising from h￿tter 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 Co￿dination and community engagement.
helping to maintain important donor SUFWt during a financaally chaI￿nging 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￿￿ a￿d￿'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￿ a￿sSibility for f8milies of
lirnited means, the Charity has ha¢J to allixate an inC￿s1ng prororton of rt5 available ￿50￿￿S towards meeting
higher operational costs. As a consequen￿. progress on ￿rtain planned developments has tTrecessarily pro￿eded
more slovly than originally envisaged. and the Charty has bec(the increasingly reliant on th8ritable donations to
support its CO￿ actiwt￿s 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 reSi1￿nCe. 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. c2￿lU1 wo(ki￿ capital managernent, and conts'nued overswJht olexpen(liture.
The Trustees have also rev￿We￿ 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 ￿¥l￿ng operab'onal. finanual. and
regulatory risks.
Key areas of focus InCJ￿YQ".
Safeguarding and student wdfare
Hèatth and safety complian
Financial sustainability
R￿Ulatory and legal cDrnplian
In light of current C05t p￿s￿re$ and Ihe need to strengtrtn free reserves. the Tn*stees continue to morif(or cash
flow. working capital. fee income. pupil numbers. and fundralwng perfO￿nan￿ 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 ChaI￿nge$.
Recent charyes in the fiscal enwronment-mosl notabfy the removal of VAT exemptson and the wthdrawal of
charitable relief for business rates-are expected to continue exertsro pressure on the School's finanuèl
sustainability. These development5 have alrea(ty Contributed to reduced pupil numbers and lower 8pplic8tion rates.
and are likely lo remain a key consK1erahon in Strategic planning. In Ihis context. the Trustees %MII rA)nlinue to
balance 2ftordability with financial resilience. maintainiThJ arxess for families of lirnited mean5 while ensuring the
long-temi Mability of the institution.
Key strategic priorites for the coming year indude".
Expanding academic enrichment and menioring provtsion
Strengthening collaboralon with peer 1nstitub.ons for benthmarkiThJ and shared best practice
Enhancing management Infomiation systems an(1 intemal communication processes
Undertaking a COMp￿henSlve ￿￿eW of the w-ojmcular prograrntne to support spiritual. physical. and
C￿atIVe development
In parallel. the Trustees will continue to Strengthen fundraising capacity and donor engagement, recognising the
inueasing Importan￿ of charitable support in su5tainiTh) core operations. Opportunit￿S fw appropriate partnerships
and Gqrefully phase(I capital developrnenl wll also be consKJered. with the aim of maintainiNJ and improving the
School's infvaslructure while remaining responsNe to finantsal constraints.
Structure, governance and management
The Charity operates under a trust deed date<J 1 Novem￿ 1977, as variousty amended. and is wIste￿d with the
Charity Commission (No. kn9801.
The trustees who serve¢J during the year and up to the date of s￿natUre ofthe finanoal statements wer6".
R D Ismael
I MA Gajaria
S Hafejee
N AAziz
Recwitm8nt ancl appointmenl 01t￿stee$
Trustees are appointed by existing members ol the Board_ The pri￿paI. 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 KI￿OM A¢￿untr.￿g Standards (United ￿ngd(rt￿ Generalty A¢￿pted Accounting
Piacticel.
The law applicable lo charities in England and Wa￿S 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¢￿U￿ting 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

Trac￿jn9 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&rera1lyA￿pted Ar￿Unting Prac￿￿1.
In our opinion. the financial Stat￿nents..
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 aC￿r￿an￿ 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 k*ntified any material ￿n￿rtaIntIeS ￿lating to events or
conditions that indimdually or collectively. may cast S￿nificant doubt on the charity's abilty to continue as a going
con￿rn 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 con￿rn 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 Othe￿Se 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 ac￿￿ntr.n9 reV￿rdS have not been kept.. or
the financial statements are not In ag￿ement with the accounb.ng records, or
we have not rec£ived all the infomiation and explanations require for our a￿dIt.

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 stat￿ent of trustee5' resws1bdit￿$. the trustees are responsib￿ for the preparation
of the financial 5taternents and for besng satisfied that they give a true and fair vwi, and for Such Intemal control as
the trustees dete￿Ine is n￿ssary to enab￿ the p￿ParatiOn of finanoal 5tstements that are free from material
rnisstatement. whether due to traud or effor. In preparing the finanaal statements. the trustees are ￿SponSible for
assessing the chanty's ability to f￿ntinutr as a going ￿n￿m. disdosing. as applicab￿. matters ￿lated to going
con￿rn and using the goirwJ concern basis of atcounty'ng unless the trustees either intend to ￿aSe operations. or
have no re8listic alternabve bLrt to do 50.
Auditorf$ 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 conside￿d 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 pl0￿dU￿$ are rapablè of detecting irregularrbes. i￿j[￿lir9 traud. is detailed betow.
Our approach to identifying and assessing the risks of material rnisststement in ￿Pect of ir￿ul8nt￿$, induding
fraud and now0rnpllan￿ wrth laws and regulations. was as follows."
. the engagement partner ensured that the engagement tèam cdjecw had the appropriate wrnpeten￿.
capabilities and skills to idenb'fy or recognise norkcompliance wrth applicable laws and regulabons."
we identified the laws arLd regulations applicabfe to the charity through discussions wrth trustee5 and other
managefflenl, an¢J trorn our cornmercial knowledge and expew1en￿ of the relevant sector."
we focuse¢J on spectfic laws and regulations which we consNlered may have a direrl material effect on the
rinancial ststernenls or the operations of the charrty. induding the Chanties Ac( data protection, anti-bribery.
employment. and heath and safety legislation.
. we assessed the extent of compliance with the laws and regulalrons klents.fi￿j above through rnaking enquirie5 of
management and inspectiThJ legal coiiespondefice". and
vjentified laws and regulabons were comtnunicated wrthin the audit tearn regularfy and team remained alert to
instan￿5 of norrf0mp1ian￿ throu9hout audrt.
We 355essed the su$￿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 add￿sS the risk ol fraud through management bias and oveu*le ofcontrds. we".
pertoirned analytical prO￿dureS 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 tranSacI￿n$.
In response to the risk of irregularit￿$ 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
revIe￿n9 corre5poThJellce wrth HMRC. relevdnt regulators rr*ludin9 tl)e Health ar*J 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 fo￿lls 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 RegUlat￿Trs 2008. Our athgit work has been undertaken so that we might state to the charity's trustees
those r￿atte￿ 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 A￿UntantS
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 lncornellexpenditlt￿l 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 reCOgn￿e￿ in the year. AJI income and eX￿ndItUre
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 w￿thin
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$ting activities
Purchase of tangible fixed assets
1208.4981
1145,2481
Net cash used in Investing activities
1208.4981
1145.2481
Net cash generdted from financlng activitf•s
Net decrease in cash and cash equrvalents
136.4381
1110.4811
Cash and cash equlva￿nts at beginnirKJ of year
45.373
155,854
Cash and ¢a$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 p￿pared in accordan￿ with the thaiws goveming dowmen( the
Charities Act 2011. FRS 102 The FtnaThial Reporring SlaThJard applica￿e in the UK 8nd Republic of Ireland"
and the Charities SORP "Accounty'ng a￿1 Reporting by Charities." Statement of Recomrnended Practi
applicable to charities p￿panThJ their accounts tn aCC￿dance 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 chafit￿s 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 ￿epa￿d 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 trus￿eS have a reasonab￿ expectab.on that the charity
has adequate resour￿$ to contsnue in operational e￿Sten￿ for the foreseeable fU￿re. 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 r￿1Ved.
Cash donatsons are ￿Cognised on receipt. Other donations a￿ recognised once the charity has been notified
of the donation. unless perfO[man￿ Cond￿ti￿$ require deferrd ol the amount Income tax recoverabje in
relation to donats.ons re￿ryed under GIft￿d 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.

Trac￿n9 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 I￿11 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 allO￿ted 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 act￿ltIeS on a ba515
consistent the use of reSOur￿5_ Central stsff costs are allc¢ated on the basis of time spen( and
dep￿￿atIOn 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 reS￿lua1 values over their
usèful lives on the loll(Ywiry bases..
Frtehold land and buikjiros
Fixtures and
Motor v8hi¢les
2% per annum stra￿￿t I￿e 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￿ be￿een 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 in￿￿e 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 enfOr￿ab￿ 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 un￿sS the arrangement constitutes a finanang transaction. where the transaction is
measured at the present value of the future I￿lpts discounted at a marfret rate of interesL Finanual assets
d8ssifted as rerAvable wrthin one year are not atnortised.
Bas1¢ financialliabilities
Basic financial liabilrties. inclt*lirg 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 p￿sent
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 carr￿d at amortised cost. using the effe£*"ve Inte￿$t rate method.
Tradè (xeditors are oNigathons to pay for goL¥ls or Se￿￿5 that have been acouired in the ordinary course of
operations trorn suppliers. Arnounts payable are da5sified as oJrrent liabil￿eS If payment is due ￿￿thin one
year or les5. If not. they are p￿sented as notKurrent liabl1￿.es. Trade creditors are le￿nised initialty at
transaction pr￿e and 5ubsequentty measured at amorbsed cost using the effective interest method.
DerecOgn￿0n of finAn¢ial liabilities
Finanoal liabil￿"e$ are derecwn15&I when the charrty's contrthJal 0￿￿Jabons 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
re￿ived.
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
Dep￿ti2￿0n
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 r￿1Ved 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 remu￿rati￿ 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¢b￿ties because ail its incThne is applied for charita￿e
purposes.
10 Tangible fixed assèts
F￿ehOld 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 COntri￿tiOn 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 ¢JiSdoSa￿e related paty transactions during the year12024_ r￿ne1.
16 Cash generated from operations
2025
2024
SurplJslldefiatl for the year
8,347
125,6371
Adjustments for=
Depreciation and Impalm￿nI 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-