Academy for Islamicjerusalem Studies
Financial statements for the year ended 31 July 2025
Scottish Charity Number SC024913
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Academy for Islamicjerusalem Studies
Contents
| Page | |
|---|---|
| Academy information | 1 |
| Management committee’s report | 2 - 3 |
| Independent examiner’s report | 4 |
| Statement of receipts and payments | 5 |
| Statement of balances | 6 |
| Notes to the financial statements | 7 |
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Academy information
Management committee Professor Abd Al-Fattah El-Awaisi - Chairman Mrs Sara El-Awaisi - Secretary Mrs Anfal El-Awaisi - Treasurer Dr Khalid El-Awaisi Dr Aminurraasyid Yatiban Professor Mohd Roslan Mohd Nor Mrs Norashikin Abdul Majid Secretary’s office Academy for Islamicjerusalem Studies (ISRA) PO Box 28865 Edinburgh EH14 9DZ Bankers Bank of Scotland plc 7/13 Port Street Stirling FK8 2EJ Independent examiner Henderson Loggie LLP Level 5 The Stamp Office 10-14 Waterloo Place Edinburgh EH1 3EG Charity number SC024913
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Management committee’s report
The management committee has pleasure in presenting its report and financial statements for the year ended 31 July 2025. The Academy information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements and Academy’s Constitution.
Management committee
The founding members shall constitute the first committee. The committee shall thereafter consist of not less than five members, three officers and two members, as the members of the Association may from time to time determine in the general meeting as per the constitution.
The management committee at the date of this report and throughout the year are shown on page 1.
Constitution
The Academy was created by a constitution adopted on 20 June 1996, updated on 3 January 2010 and 10 February 2012.
Objectives
The purpose of the Academy is to advance Islamic education and research, with special reference to the promotion of studies and research into Islamicjerusalem, in whatever way the management committee thinks fit.
Business review and future developments
As of last year, the top strategic priority for the Academy for Islamicjerusalem Studies (ISRA) is to continue being the leading actor in promoting the field of Islamicjeruslaem Studies in the Arab and Muslim world, with special focus on Türkiye, Malaysia, Indonesia and Bangladesh. This is important after the establishment of Islamicjerusalem Research Academy (Waqf) in Türkiye in 2015, which is acting as a hub for West Asia, the establishment of the first home for Islamicjerusalem Studies in Türkiye at Social Sciences University of Ankara (ASBU) by offering at the University a new Master programme in Quds Studies in English language and the establishment of ASBU Application and Research Centre (KAM) in April 2018, the establishment of an Intellectual Academic Forum as a result of the protocol of cooperation between Social Sciences University of Ankara (ASBU), Academy for Islamicjerusalem Studies (ISRA) and Beytülmakdis Çalışmaları Vakfı signed on 25 July 2018; and the establishment of the second home for Islamicjerusalem Studies in Türkiye at Mardin Artuklu University in 2021 by offering at that University a new Master programme in Quds Studies in Arabic and Turkish languages.
To mark three decades (30 years: 1994 – 2024) of the institutional establishment of Islamicjerusalem (Bayt al-Maqdis) Studies as a field of inquiry, ISRA established an “International Intellectual Academic Forum” on Islamicjerusalem Studies as a result of the “Protocol of International Cooperation” on 13 December 2023 between 7 academic institutions from the UK, Türkiye, Malaysia and Indonesia. These are: the Academy for Islamicjerusalem Studies (ISRA) – United Kingdom, Beytülmakdis Çalişmalari Vakfi – Türkiye, Beytülmakdis (Quds) Studies Research and Application Centre (KAM) at Social Sciences University of Ankara (ASBU) – Türkiye, Beytülmakdis (Quds) and Palestine Studies Research and Application Centre at Mardin Artuklu University – Türkiye, Institute of Excellence for Islamicjerusalem Studies (IEIJS) at University Utara Malaysia (UUM) – Malaysia, Centre of Excellence for Islamicjerusalem Studies at Djuanda University – Indonesia, and Department of Islamic History and Civilization at University Malaya (UM) – Malaysia. In addition, a Memorandum of Understanding (MoU) on Academic Program, and a Memorandum of Agreement (MoA) to establish an International Intellectual Academic Forum to endeavor to strengthen, promote and develop international co-operation related to Islamicjerusalem (Bayt al-Maqdis) Studies between the Academy for Islamicjerusalem Studies (ISRA) and the University Muhammadiyah Jakarta (UMJ) were signed on 3 October 2024, which led to the establishment of a new master at the University Muhammadiyah Jakarta (UMJ). This new master is the first taught Master in Islamicjerusalem (Bayt al-Maqdis) Studies not ONLY at the Indonesian universities but the first one at the Southeast Asia universities.
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Management committee’s report (continued)
Business review and future developments (continued)
Moreover, as part of our strategic development plan, ISRA will continue strategically to focus its efforts in conducting research, producing knowledge, dissemination of knowledge related to Islamicjerusalem, publications, and encouraging postgraduate students to specialise on this timely needed field of inquiry.
Our main focus over a number of years was to hold major academic activities, related to our aims and objectives, with partner institutions without any cost from our side. Indeed, we have tried to pursue many collaboratives works that ensure that the financial cost is sponsored by other organisations which has been happening for e.g. ISRA’s annual conference and the journal costs. This meant that even though financially there is not much activity, the Academy is still active and proactive with its usual charitable activities. Nevertheless, the Management Committee has already considered charitable activities spent from our accounts from previous years.
Results
The financial results are set out in the statement of receipts and payments on page 5.
Organisation
The Academy for Islamicjerusalem Studies is managed under the authority of the management committee. The committee determine the general policy of the Academy. The normal day to day management of the Academy is delegated to the Secretary, Mrs Sara El-Awaisi.
Risk management
The management committee has assessed the major risks to which the Academy is exposed, in particular those related to the operations and finances of the Academy and is satisfied systems are in place to mitigate the Academy’s exposure to the major risks.
Reserves policy
The management committee is to establish a policy to maintain unrestricted funds, which are the free reserves of the Academy.
Scholarship policy and objectives
The Academy’s scholarship policy is to award scholarships of such value as the management committee considers appropriate in view of the circumstances of the beneficiary, subject to criteria formulated by the management committee from time to time for general guidance, which is normally adhered to, unless on consideration of an application the circumstances were such that they could be departed from.
This report was approved by the management committee on 3 January 2026.
Signed on behalf of the management committee:
| Sara El-Awaisi - 2026-01-14, 23:24:02 UTC Sara El-Awauw
Mrs Sara El-Awaisi
Secretary
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Report of the Independent Examiner to the management committee members of the Academy for Islamicjerusalem Studies
I report on the financial statements of the charity for the year ended 31 July 2025 which are set out on pages 5 to 7.
This report is made to the management committee, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion set out below and for no other purpose. To the fullest extent permitted by law I do not accept or assume responsibility to anyone other than the management committee, as a body, for my work or for this report.
Respective responsibilities of the management committee members and Independent Examiner
The charity’s management committee members are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s management committee consider that the audit requirement of Regulation 10(1)(d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeks explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
-
1 which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
-
to prepare financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Jaslin Bhagrath CA For and on behalf of Henderson Loggie LLP Chartered Accountants Level 5 The Stamp Office 10-14 Waterloo Place Edinburgh EH1 3EG
- | Jaslin Bhagrath - 2026-01-21, 19:20:14 UTC Jasuw …………… Bhagratw
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Statement of financial activities for the year ended 31 July 2025
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Receipts | ||
| Voluntary income: | ||
| Membership fees | 150 | 150 |
| Charitable activities: | ||
| Student fees | 43 | 1,589 |
| ______ | ______ | |
| Total receipts | 193 | 1,739 |
| ______ | ______ | |
| Payments | ||
| Charitable support activities: | ||
| Curriculum expenses | - | 163 |
| Sundry expenses | 424 | 419 |
| Governance costs: | ||
| Independent examination fee | 1,008 | 960 |
| ______ | ______ | |
| Total payments | 1,432 | 1,542 |
| ______ | ______ | |
| Net (deficit)/surplus for the year | (1,239) | 197 |
| ====== | ====== | |
| All of the Academy’s activities are continuing. |
5
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Statement of balances at 31 July 2025
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Opening cash at bank and in hand | 22,455 | 22,258 |
| (Deficit)/surplus for the year | (1,239) | 197 |
| _ | _ | |
| Closing cash at bank and in hand | 21,216 | 22,455 |
| ====== | ====== | |
| Bank and cash balances - unrestricted | ||
| Bank deposit account | 21,216 | 22,455 |
| ====== | ====== | |
| Liabilities - unrestricted fund | ||
| Independent examiner’s fee | 1,062 | 1,008 |
| ===== | ===== |
Approved by the management committee on 3 January 2026 and signed on its behalf by:
- | Anfal El-Awaisi - 2026-01-21, 17:45:18 UTC Anfol El-Awaisi
Mrs Anfal El-Awaisi Treasurer
6
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Notes to the financial statements
1 Emoluments and expenses
No remuneration was paid, or any expenses reimbursed, to any member of the management committee in the year ending 31 July 2025. (Nil: 2024)
2 Employees
The Academy has no employees in year ending 31 July 2025. (Nil: 2024).
7
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Henderson Loggie Secure Messaging E-SIGNATURE CERTIFICATE
Certificate Summary
ENVELOPE SUBJECT: Academy for Islamicjerusalem Studies - 2025 accounts for approval DOCUMENT: 2025 ISRA accounts.pdf
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