Ebrahim Community College

	Page
Reference and Administrative Details	1
Trustees' Report	2—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Statement of Cash Flows	7
Notes to the Statement of Cash Flows	8
Notes to the Financial Statements	9—14

The trustees present their report and the financial statements for the year ended 29 August 2025.

Objectives and Activities

Aims and Objectives

Ebrahim Community College (EC) is a charitable company limited by guarantee and is a leading provider of Arabic language and Traditional Islamic Sciences as well as providing a wide range of valuable community services.

EC aims and objectives are: -

1) To advance education, including education in the Islamic religion and such other courses for the benefit of the community as the trustees shall think fit.

2) To promote such other charitable purposes as may from time to time be determined.

Public Benefit

The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Achievements and Performance

Main Achievements

EC has achieved its aims and objectives and targets set for this year. Projects which have been running are;

Arabic Intensive and Alimiyah Programmes - there were over one hundred and twenty students on the specialised programmes.

Flexible Learning-There were over twelve hundred students studying the part time short and flexible learning courses.

New Campus

The college moved to its new dedicated campus in Stratford in January 2025. This campus is in the heart of Stratford and will make it easier for on campus students from all over London to attend classes due to Stratford’s transport connectivity.

Financial Review

Financial Position

Funds in Surplus

The charity received income of £501,591 (2024: £417,993 ) during the year. After outgoing expenses of £479,451(2024: £405,636), the charity was left with a surplus of £22,140 (2024: £12,357) for the year.

Risk Management

The trustees have a risk management strategy which comprises:

- An annual review of the principal risks and uncertainties that the charity undertakes;

- The establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and

- The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

The Trustees constantly review risks relevant to the charity. Any risks identified are reported to the Trustees and decisions made on how to minimise risk. This year the charity has reviewed the main risk to its viability and operations due to the Covid 19 Pandemic.

The main risks considered this year are;

Qard Hasana (Interest Free) Loans

The outstanding loan book and debts of Ebrahim College are the main concern for the College as a going concern and its long-term viability. The trustees have been working on a long-term strategy and have plans and strategy in place to repay all outstanding Qard Hasana Loans (currently around £1.03 million) over the next eight years. The trustees are working with these creditors and have set up repayment plans with creditors who have requested urgent repayment of their loans. More repayment plans will be set up with other creditors.

...CONTINUED

Page 2

Page 3

Ebrahim Community College

Trustees' Report (continued)

For The Year Ended 29 August 2025

Risk Management - continued

The trustees no longer use any qard hsan loans for operational costs as the college has been able to meet its operation costs through the activity related income and some fundraising. A new dedicated fundraising initiative will be launched to assist with the repayment of loans. The annual loan repayment target amount has been set at £100,000 for the coming year. Over the next 3 years a total of £300,000.00 is planned to be repaid subject to the trustees raising the target funds.

Structure, Governance and Management

Governing Document

In April 2003 EC became a company limited by guarantee (number 4740215) governed by its Memorandum and Articles and registered as a charity on 17th February 2005. The overall management of finance is the responsibility of all the Directors/Trustees acting on the recommendations of the College Director and the senior management team. The Trustees and Management Committee meet regularly.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Ebrahim Community College for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Mohammed Shams Uddin

Trustee

13/05/2026

Page 3

Page 4

Ebrahim Community College

Independent Examiner's Report to the Trustees of Ebrahim Community College

For The Year Ended 29 August 2025

Independent Examiner's Report to the Trustees of Ebrahim Community College

I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Quilfords Ltd Charterted Certified Accountants

13/05/2026

113 Romford Road
London
E15 4LY

Page 4

Page 5

Ebrahim Community College

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 29 August 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	170,789	126,147
Other trading activities	4	326,646	291,811
Other	5	4,156	35

		501,591	417,993

EXPENDITURE ON:
Charitable activities:	6
Support Costs		(479,451 )	(405,636 )

NET INCOME		22,140	12,357


NET MOVEMENT IN FUNDS		22,140	12,357
RECONCILIATION OF FUNDS:
Total funds brought forward		(1,169,484 )	(1,181,841 )

TOTAL FUNDS CARRIED FORWARD	13	(1,147,344 )	(1,169,484 )

The notes on pages 8 to 12 form part of these financial statements.

Page 5

Page 6

Ebrahim Community College

Balance Sheet

As At 29 August 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		64,780	-	64,780	58,999

		64,780	-	64,780	58,999
Creditors: Amounts Falling Due Within One Year	10	(134,177 )	-	(134,177 )	(102,654 )

NET CURRENT ASSETS (LIABILITIES)		(69,397 )	-	(69,397 )	(43,655 )

TOTAL ASSETS LESS CURRENT LIABILITIES		(69,397 )	-	(69,397 )	(43,655 )

Creditors: Amounts Falling Due After More Than One Year	11	(1,077,947 )	-	(1,077,947 )	(1,125,829 )

NET LIABILITIES		(1,147,344 )	-	(1,147,344 )	(1,169,484 )

FUNDS OF THE CHARITY
Unrestricted Funds				(1,147,344 )	(1,169,484 )

TOTAL FUNDS	13			(1,147,344 )	(1,169,484 )

For the year ending 29 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of trustees and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr Mohammed Shams Uddin

Trustee

The notes on pages 8 to 12 form part of these financial statements.

Page 6

Page 7

Ebrahim Community College

Statement of Cash Flows

For The Year Ended 29 August 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	53,663	21,316

Net cash generated from operating activities		53,663	21,316

Cash flows from financing activities
Repayment of other loans		(47,882)	(43,199)



Increase/(decrease) in cash and cash equivalents		5,781	(21,883 )
Cash and cash equivalents at beginning of year	2	38,999	60,882

Cash and cash equivalents at end of year	2	44,780	38,999

Page 7

Page 8

Ebrahim Community College

Notes to the Statement of Cash Flows

For The Year Ended 29 August 2025

Notes to the Statement of Cash Flows

1. Reconciliation of income to cash generated from operations

	2025	2024
	£	£
Net income	22,140	12,357
Movements in working capital:
Increase in trade and other creditors	31,523	8,959

Net cash generated from operations	53,663	21,316

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	64,780	58,999
Overdraft facilities repayable on demand	(20,000 )	(20,000 )

Cash and cash equivalents as stated in the Statement of Cash Flows	44,780	38,999

3. Analysis of changes in net debt

	As at 30 August 2024	Cash flows	As at 29 August 2025
	£	£	£
Cash at bank and in hand	58,999	5,781	64,780
Overdraft facilities repayable on demand	(20,000)	-	(20,000)

Cash and cash equivalents	38,999	5,781	44,780
Debts falling due after more than one year	(1,125,829)	47,882	(1,077,947)

	(1,086,830)	53,663	(1,033,167)

Page 8

Page 9

Ebrahim Community College

Notes to the Financial Statements

For The Year Ended 29 August 2025

Notes to the Financial Statements

1. General Information

Ebrahim Community College is a company limited by guarantee, incorporated in England & Wales, registered number 04740215 and registered charity number 1108141 . The registered office is 399-401 High Street, Stratford, London, England, E15 4QZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.The financial statements have been prepared under the historical cost convention.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.3. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.4. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2.5. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	138,664	104,770
Gift aid	32,125	21,377

	170,789	126,147

Page 9

Page 10

Ebrahim Community College

Notes to the Financial Statements (continued)

For The Year Ended 29 August 2025

4. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Income from other trading activities	326,646	291,811

5. Other Income

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Other income	4,156	35

6. Analysis of Expenditure

	2025
	Support costs (see note 7 )
	£
Support Costs	479,451

	2024
	Support costs (see note 7 )
	£
Support Costs	405,636

7. Support Costs

	2025
	Support Costs
	£
Employee costs	343,062
Premises expenses	76,200
General administration	60,189

	479,451

Page 10

Page 11

Ebrahim Community College

Notes to the Financial Statements (continued)

For The Year Ended 29 August 2025

	2024
	Support Costs
	£
Employee costs	302,879
Premises expenses	58,615
General administration	44,142

	405,636

8. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	341,519	302,816

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 5 (2024: 5)

10. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	50,000	50,000
Bank loans and overdrafts	20,000	20,000
Other creditors	64,177	32,654

	134,177	102,654

11. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	44,742	44,742
Other loans	1,033,205	1,081,087

	1,077,947	1,125,829

12. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	44,742	44,742
Other loans	1,033,205	1,081,087

	1,077,947	1,125,829

Page 11

Page 12

Ebrahim Community College

Notes to the Financial Statements (continued)

For The Year Ended 29 August 2025

13. Movement in Funds

	As at 30 August 2024	Income	Expenditure	As at 29 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	(1,169,484 )	501,591	(479,451 )	(1,147,344 )


Total funds	(1,169,484 )	501,591	(479,451 )	(1,147,344 )

	As at 30 August 2023	Income	Expenditure	As at 29 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	(1,181,841 )	417,993	(405,636 )	(1,169,484 )


Total funds	(1,181,841 )	417,993	(405,636 )	(1,169,484 )

14. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 12

Page 13

Ebrahim Community College

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 29 August 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations	138,664	104,770
Gift aid	32,125	21,377

	170,789	126,147

Other trading activities

Fees	326,646	291,811

	326,646	291,811

Other

Other income	4,156	35

	4,156	35


	501,591	417,993
EXPENDITURE ON:
Charitable Activities:
Support Costs
Wages and salaries	(341,519)	(302,816)
Travel and subsistence expenses	(1,543)	(63)
Rent	(45,602)	(47,730)
Rates	(1,787)	(6,253)
Light and heat	(6,568)	(3,749)
Repairs and maintenance	(21,701)	(824)
Cleaning	(542)	(59)
Insurance	(801)	(561)
Printing, postage and stationery	(4,843)	(1,580)
Terminal Charges	(3,673)	(6,119)
Equipment Write Off	(1,509)	(1,661)
Advertising costs	(2,348)	(1,895)
Training expenses	(121)	(360)
Event expenses	(1,470)	(1,884)
Telecommunications and data costs	(498)	(2,397)
Fines and penalitities	(195)	(400)
Office Supplies	(2,779)	(339)
Website costs	-	(179)
Accountancy fees	(2,000)	(2,000)
Consultancy fees	(25,549)	(18,870)
Subscriptions	(6,431)	(3,604)

...CONTINUED

Page 13

Page 14

Ebrahim Community College

Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)

For The Year Ended 29 August 2025

NET INCOME	22,140	12,357
Bank charges	(114)	(35)
Entertaining	(3,487)	(2,258)
Sundry expenses	(4,371)	-

	(479,451)	(405,636)

	(479,451)	(405,636)

Page 14

Trustees	Mr Mohammed Shams Uddin - Chair
	Mr Mohammad Mushfique Uddin - Trustee
	Mr Amjadur Rahman - Trustee


Charity Number	1108141

Company Number	04740215

Registered Office	399-401 High Street
	Stratford
	London
	England
	E15 4QZ

Independent Examiner	Quilfords Ltd Charterted Certified Accountants
	113 Romford Road London E15 4LY