REGISTERED CO.MPAP4Y NUMBER: SC302470 (Scotlandl REGISTERED CHARITY NUMBER: SC037471 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 Mareh 2026 ror AmanAt Edueailonal Trusi (a company limited by Buararttee. noi havll a shC capitsl and incorporated in Scotland)
Amgnat Educational Trust CoTEtents of the Financial Statements for the Year Ended 31 f*larch 2026 Page Report of the Trust¢e$ Independent Examinerfs ReEKTrrt Staiement of Financial Activities Balance Sheet Notes to the Financial Statements 5t06 Detailed Siatement of Financial Aciiviues
Am#nat Educational Trust Report of the Tru51ee8 ror the Year Lnded 31 Mareh 2026 The trustees who are also director8 of the chariry for ihe purposes of the Companies Act 2(H)6, present their report with the financial siaremenis of the Charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Chariiies.. Siatemeni of Recommended Prnciice applicable 10 ¢haiities preparing their accounts in a¢¢ordance with the Finantial Reponing sndard applieable in the UK and Republic of Ireland {FRS 1021 leffeclive l January 2015). REFERENCE AND ADillIiYISTIL4TIVE DETAILS Registered Company number SC302470 Iscotland) Registered ChArlty number SC37471 Registered offlee 43 Blackhill Gardens Glasgow G23 SNE Trustees S Khan F Khan G Khan F Khan AZKhan R Khan Key lnItement Personnel Irfan Bashir Buti Ilntemational A&sociaie Dir¢¢iorl Comp4ny Seeretary F Khan Independent examiner Fiona Ramsay MAAT 14 Newton Plac¢ Glasgow G3 7PY Page I
Amanat Educational Trust Report ol the Trustees for the Year Ended 31 Trlareb 2026 STRUCTURE. GOVERNANCE Af4D I¥IANAGEMENT Governing document The charily ib conirolled by its governing document. a deed of t and constitutes a limit¢d company. limited by guarantee, as defined by the Companies Act 2(X)6. 0ECTIVEs AP4D ACTVITIES Amartat Educaiional Trust's remit is io provide education. ACHIEVEMENT AND PERFORMANCE The charity provided funds of £16.788 (2025 £16.471) used to finance edu¢alional costs. FINANCIAL REVIEW Rtserves policy The Board aims to retsin adequate reserves to Cover a minimum of 3 months of wre opernting costs. As at the 31 March 2026 the charity reiained £6.53412025 £7,476) of unrestricted ruerves. TRUSTEES RESPONSIBILITIES Ir4 RELATION TO THE FINANCIAL STATEMENTS Law applicable io chariiies in Scotland requires TrUS¢S to prepare financial $thtem¢nts for each fman¢ial year. Under Ihgt law the Irusiee8 have ¢lected to prepare the fmancial sthtements in acrdanCe with Uniied Kingdom Generally A¢¢¢pled Accounting Pr11¢¢ Iurtiied Kingdom Accounting Standards and applicoble law.) The fin8ncial statemenis are Tequired by law to 8ive a Irue and fair view of the sthte of affairs of the chariry and of the surplus or defi¢ii of the charity for that p¢riod. In preparing these flnancial stalemertis. Ihe Ttwitts are required to.. select suitable accouniing poli¢ies and ihen apply them consistenily. make judgements and estimat¢s that tre reasonable and prudent. stale whether applicable accounting standards and SleMentS of recommended p11¢¢ have been followed, subject io any departures disclosed and explained in the financial statements: and prepare the financial sthtements ott the Boing Concern b15 Uttle it is inappropriate ¢0 presume that the ¢harEty will continu¢ in operation. The tru.%tee8 are responsible for keepirt8 proper accounting words which disclose with reasonable accuracy at Jny time the finon¢ial position of the chority and which enable them to ensure that the finan¢ial staiements comply with the Charities and TruSe InYes¢menl IS¢otlandl Aci 2(H)5 and the Charities Accounts IScotlAnd) re8ulaiions 2006. The trustees are also responsible for safeguarding the of the ctwity and hence for taking r¢asonable slep5 for th¢ prevention and detection of fraud and other irre8ulariiies. Approved by order of the txjard of trustees on 23 Jun¢ 2026 and Signed on its behalf by: Farrah Khan Trnsiee Page I
Independent Examiner's Report to the Trustees of Amanat EducAtion#l Trust Independent ei*IDer'S report to the trustee5 of AmaD2t Educatitsllal Trust ('Ihe Company,) I report to the charity trusiees on my examination of the accounts olihe Company for the year ended 31 March 2026. Respective respoThsibilitse$ of trustees and examiner The charity's Ituslees are responsible for the preparation of the accounts. in accordance with the tettns of the Chariiies and Trustee Investment (Seoilandl Aci 2005 and the Cbarities Accounts (Scotlandl Regulations 2006. The charity's INsiees ¢onsider thai the audit requiremeni of Regulation 101 I Ila) w (¢1 of the Ac¢ounLS Regulations does not apply. It is my responblbilily to examine the accountsas required under Secuon 441 I Ilcl of the Aci and io state whether pani¢ularmattet% have cotne lo my aiteniion. BHsi5 01 the ldePendent examiner's report My exatninatton was carried oui in accordatlce with Regulauon I l of the Charities Accounts (Scoilandl Regulations 2006. An examination includes a review of the aceouniing Tecords kept by the chariiy and a comparison of the accounts. presented with those records. It also includes¢onsideraiion ofany unusual iiems ordi&closures in th¢ accounis and seeking explanations from you as Irusttts concerning any such matiers. The predureS undertaken do not provide all Ihe evidenc¢ Ihat would b¢ required in an audit. and conwueaily I do noi express an audit opinion on the vi¢w given by the aceounts. Independent examiner's stAtement In Lonn¢clion wilh my exatninaiion. I have ideniified that Trnstee travel expertses in the currenc year were high relative to income, bui confimj that no matter has come io my aiieniion.. which gives me reasonable cause to believe that. in any material respect. the requirements to keep accounting records in accordance with Seclion 441 I Ila) of the 2(M)5 Act and Re8ulation 4 of the 2006 Aceounls Regulaiions.. and 10 prepare a¢counis which accord with the a¢¢ounling records and to comply with RegulA¢ion 8 of the 2006 Ac¢ount$ Regulations have not been met: or 12) io which, in my opinion, aiteniion should be drawn io enable a pn)per understandirt8 of th¢ Counts to be reached. Fiona Ramsay MAAT 14 Newton Place Glasgow G3 7PY Date.. 23 June 2026 Page 2
ArR#nat Educational Trust Statement of Financial ACtitieS for the Year Ended 31 Trlar¢h 2026 2026 2025 Unrestricted Total funds fund Notes INCOMI E AP4D ENI DOIVMENTS FRO1 Donations and legacies 15.212 16.788 Total 15,212 16,788 EXPENDITURE ON CharltAble aeilvltleg Provision of eduLiition NET INCOMEI{EXPENDITURE) {1951 {9421 RECONCILIATION OF FUNDS Total funds brougb¢ forward 6.534 7.476 TOTAL FUNDS CARRIED FORWARD CONTILNUING OPERATIONS All income and exwdiwre have aris¢n from continuÉnB aciiviiies. The notes (omi p1 of these fman¢ial sthiements Page 3
Aman#t EdueAtional Trust Balance Sheet At.31 fvlarch 2026 2026 2025 U[¢StriCted Total fvnds fund Notes CLRRENT ASSETS Cash al bar 6.903 7,074 NET CURRENT ASSETS 6,903 7.074 CURREP4T LIABILITIES Accrued char¥es TOTAL ASSETS LESS CURREIYT LIABILITIES 564 540 6.339 6,534 NET ASSETS 6.534 FUNDS UnrL%lricted funds TOTAL FUPIDS 6.339 The charitable company is ¢nlitled io exempiion from audi¢ under Section 477 of the Companies Ac¢ 2006 for t]ie year ndcd 31 March 2026. The members have not reqUid the chariiable comparty to obtain an audii of financial statements for the year ended 31 March 2024 in accordance with Seciion 476 of the Companies Aci 2(H)6. The trustees acknowledge iheir responsibilities for la) en>uring Ilial Ihe ihariiable company keeps accouniing records that Cotnply with Sections 386 and 387 of the Cotnpanie.s Ac¢ 2006 and preparing flnancial staiements which give ¥ true and fair view of the state of 3ffJirs of rhe charitable comparty as at Ihe end of each financial year al of its Surplus or defLciI for each finan¢ial year in accordance with the requiremen¢s of Sections 394 and 395 and which othenvise comply with the requirements of the Companies A¢t 2006 rela¢ing io financial statements, so far as applicable to the charithble company. Ibl These financial statements have be¢n prepared in accordance with the SptaL provisions of Part 15 0(the Cornpanies Act 2006 relating to small charitabl¢ companies. The financial $latetn¢nts were approved by the Board of Trustees on 23 June 2026 and were Slgned on lis behalf by.. Farrah Khan Trustee The notes fonn parr of these financial statements Page 4
Amanat Educational Trust Notes to the Financial StatemeTht5 for the Yeor Ended 31 laTch 2026 ACCOUNTING POLICIES Basis of preparing the fillaDcial 5t#ttment$ The financial staiemenls of the charitable cotnpany. which is a public benefi( eDiity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Ac¢ouTJling and Reporting by Charities.. Statement of Recommended Prdctice applicable to charities preparing their accounts in accordance with the Financial Reponing Standard applicable tn the UK and Republic ofireland IFRS 1021 leffeciive l JaDuary 20151,, Financial Reporting Standard 10? The Financial Reporting Sthndard applicable in the UK and Republic of Ireland, and the Companies Act 2006. Th¢ financial statements have been prepared under the hisrorical cosl wnvention. Income All income is rccogni%d in th¢ Statement of Financial ActlVLties once the chariry has entitlement to the funds, it ib probable tha¢ the income will r¢¢eIV and the amount can be measured reliably. Expenditure Liabilities are rQgniSed as ¢KP¢Dditurc ¥s soort as there is a legal or consrrucrive obligation ¢ommitting the chariiy ro that expenditure, li 1$ probable that a transfer of economic benefits will be required in settlement and Ihe amouni of the obliga¢ion can b¢ measured reliably. Expenditure LS accounted for on an accruals basi.s and has been cla&8ified under headings thai aggregate all cost related to the category. Where coqts cannot be direcily atiribuled to panicular headings they h4v¢ been allocated aciivities on a basis consisreni with the use of re.%ources. Taxatlon The charity is exempt from corporation tax its ¢haritable aetLVItLes. Fund accountlng Unres¢ric¢ed funds can be used in cOrdance with the ckntable objectives ai the discretion of the tNsitts. Resiricied funds can only be used for particular r¢strieied purposes withirt the objects of the charity. Restriciions arise when specified by the donor or when funds rnis¢d for particular restricted purposes. Further explanation of the nature and purpos¢ of eh fijnd is irteluded in the rt0s io the financial sralements. TRUSTEES, REMUNEIL4TION AND BENEFITS There were no iNsw' remuneraiion or other benefits for the year ¢n¢J¢d 31 March 2026 nor for the year ended 31 March 2025. Trustees, expenses 2020 2025 Travel- Mr A Z COiVIPABATIVES FOR THE STATEMENT OF FINAf4CIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMEP4TS FROM Donatiolls and legacies Tol81 16,788 EXPEf4DITURE ON Charitable &ctiiritie5 Prol'ision of edu¢aiion 17,730 Page 5
Amanat Educ#tion#l Trust Notes to the Financial St#tetllent5- Continued for the Year Ended 31 Trlarch 2024 COINIPARATIVES FOR THE STATETrIENT OF FINANCIAL AcfiviTIES- continued Unrestricted fund Total 17.730 r4ET lP4COMEIIEXPENDITURE} {9421 RECONCILJATION OF FUNDS Total funds broughi forward 7.476 TOTAL Tr L'NDS CARRIED FORWARD 6,534 MOVEMETr4T IN FUNDS Net movernent iti fun¢ts Ai 114125 Ai 3113126 Unrestricted funds General fund 6,534 11951 6,339 TOTAL FUNDS 1951 N¢1 movemenl in funds, included in the alx)v¢ are follows.. Incoming resources Resources expended Mov¢meni in funds Unrestrlcted funds General fund 15,212 (15,4071 (1951 TOTAL FUNDS 15.407) RELATED PARTY DISCLOSURES No trustees received travel expen during the year. VOLUNTEERS The charity beneflts from the coniribuiion made by volunteers who give of their lime willin8ly. Their contribution is valutd and varied and much olthe activity would be unable to ¢oniinue illl wcte not for the conllniiment shown. Page 6
Amanat Educational Trust Detailed Statemellt of Ftnancial Activitie5 for th¢ Year Ended JI illarch 2026 2026 2025 INCOME AND ENDOWIMENTS DonatTron5 aDd l¢gacie5 Donations 15,212 16,788 Total Incomlng resources 15.212 16.788 EXPEf4DITURE Charltable actlvltles Educatiotvdl cti&ts 14.843 17.157 Suppori costs l¥lana8ement Trustees, expenses Sundri¢s 343 GovernAnee eosts Accountancy and le8al f¢¢8 564 540 Total resources expended 15.407 17,730 Net Itxpendltureylneome This page doe5 tiot fotm p*t of the stamtory fmancial sthremen Page 7