Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 No description of principal activity true 1 September 2024 31 August 2025 31 August 2025 SC482590 Amjid Amin Shahzad Ahmed Omair Naushad Aziz SC046900 true true true true true false Course Fee true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC482590 2024-08-31 SC482590 2025-08-31 SC482590 2024-09-01 2025-08-31 SC482590 frs-core:ComputerEquipment 2025-08-31 SC482590 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC482590 frs-core:ComputerEquipment 2024-08-31 SC482590 frs-core:FurnitureFittings 2025-08-31 SC482590 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC482590 frs-core:FurnitureFittings 2024-08-31 SC482590 frs-char:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 SC482590 frs-bus:FullAccounts 2024-09-01 2025-08-31 SC482590 frs-bus:MediumEntities 2024-09-01 2025-08-31 SC482590 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC482590 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 SC482590 frs-char:TotalUnrestrictedFunds 2024-08-31 SC482590 frs-char:TotalUnrestrictedFunds 2025-08-31 SC482590 frs-char:TotalUnrestrictedFunds 2024-09-01 2025-08-31 SC482590 frs-char:UnrestrictedFundsGeneral 2024-08-31 SC482590 frs-char:UnrestrictedFundsGeneral 2024-09-01 2025-08-31 SC482590 frs-char:UnrestrictedFundsGeneral 2025-08-31 SC482590 frs-char:IndependentExaminationCharity 2024-09-01 2025-08-31 SC482590 frs-countries:Scotland 2024-09-01 2025-08-31 SC482590 frs-char:Trustee1 2024-09-01 2025-08-31 SC482590 frs-char:Trustee2 2024-09-01 2025-08-31 SC482590 frs-char:Trustee3 2024-09-01 2025-08-31 SC482590 frs-char:Activity1 2024-09-01 2025-08-31 SC482590 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-09-01 2025-08-31 SC482590 2023-08-31 SC482590 2024-08-31 SC482590 2023-09-01 2024-08-31 SC482590 frs-char:TotalUnrestrictedFunds 2024-08-31 SC482590 frs-char:TotalUnrestrictedFunds 2023-09-01 2024-08-31 SC482590 frs-char:UnrestrictedFundsGeneral 2023-08-31 SC482590 frs-char:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 SC482590 frs-char:UnrestrictedFundsGeneral 2024-08-31 SC482590 frs-char:Activity1 2023-09-01 2024-08-31
Company registration number: SC482590
Charity registration number: SC046900
Al Khalil College
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Al Khalil College
Contents
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2—4
Independent Examiner's Report 5
Statement of Financial Activities (including Income and Expenditure Account) 6
Balance Sheet 7—8
Notes to the Financial Statements 9—17
Page 1
Al Khalil College
Reference and Administrative Details
For The Year Ended 31 August 2025
Reference and Administrative Details
Trustees
Amjid Amin
Shahzad Ahmed
Omair Naushad Aziz
Charity Number SC046900
Company Number SC482590
Registered Office 129-131 Abbotsford Place
Glasgow
G5 9SS
Independent Examiner Jackson Moughal
Jackson Moughal Ltd
Chartered Accountants
2 Fitzroy Place
Sauchiehall Street
Glasgow
G3 7RH
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Al Khalil College
Company No. SC482590
Trustees' Report For The Year Ended 31 August 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The charity has three objectives:
1. To advance education.
2. To advance the religion of Islam.
3. To relieve financial hardship, distress and suffering among poor people and other people in need.
In order to advance education, the charity has:
• Continued operation of a secondary school in Glasgow, providing a broad-based, high standard education to students
 from all parts of the city.
• Offered subsidised placements and resources, making education accessible.
• Facilitated community events, and hosted seminars & conferences.
In order to advance the religion of Islam, the charity has:
• Established community classes to preserve and promote Islamic learning and values for the benefit of the community.
• Organised communal spiritual gatherings for reflection and prayer.
• Produced and shared Islamic materials, especially related to occasions of religious significance, to develop a greater
 understanding and appreciation of Islam among Muslims and the public.
In order to relieve distress and suffering among those in need, the charity has:
• Engaged in outreach within the local community and supported the wellbeing of local residents by fostering neighbourly
  relations.
• Undertook street cleaning activities and gritting, prioritising those local residents with mobility issues.
• Facilitated distribution of meals to local residents and families.
• Organised communal gatherings where members of the public are provided with free meals.
The trustees confirm that they have considered the guidance issued by OSCR regarding public benefit and trustee duties.
Safeguarding
The trustees recognise the importance of safeguarding and child protection within the school environment.
Appropriate safeguarding procedures and robust policies are maintained and reviewed regularly. The wellbeing and safety of pupils remains a priority for the trustees and staff at all times.
Safeguarding training during the year included Level 3 safeguarding training and staff training days.
Financial Review
Reserves Policy
The charity aims to maintain reserves equivalent to eight weeks of operating expenditure. At the year end, the charity remained in a net liabilities position of £17,681 and had therefore not yet achieved its reserves target. However, the charity's financial position improved significantly during the year, with net liabilities reducing from £72,685 to £17,681. The trustees will continue to work towards restoring positive reserves and strengthening the charity's financial sustainability.
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Al Khalil College
Trustees' Report (continued)
For The Year Ended 31 August 2025
Financial Position
The charity’s income is primarily derived from school fees, donations and voluntary contributions.
Total incoming resources for the year amounted to £304,916.
The trustees regularly monitor the financial position of the charity and are satisfied that the organisation remains financially stable and able to continue its activities.
Appropriate financial controls and reporting procedures are maintained to ensure charitable funds are properly managed.
Major areas of expenditure during the year included:
• Staffing costs
• Premises and utilities
• Educational resources
The Statement of Financial Activities shows a surplus (net income) of £55,004, while £17,681 is the closing net liabilities.
Structure, Governance and Management
Governing Document
Al Khalil College is an Islamic secondary school based in Glasgow, providing education for pupils aged 11-18.
The charity is governed by its constitutional documents and managed by the trustees, who are responsible for the overall direction of the organisation, including educational standards, safeguarding, financial management and regulatory compliance.
The trustees meet regularly throughout the year to review the operation of the school, monitor financial performance and discuss matters relating to pupils, staffing and future development.
The trustees continue to ensure that appropriate procedures and controls are in place to safeguard the assets and activities of the charity.
The charity employed approximately 12 staff members during the year, including teaching and support staff.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees’ Report and financial statements in accordance with applicable laws.
The trustees are also responsible for maintaining proper accounting records, safeguarding the assets of the charity and taking   reasonable steps to prevent and detect 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.
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Al Khalil College
Trustees' Report (continued)
For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Amjid Amin
Trustee
17/08/2026
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Al Khalil College
Independent Examiner's Report to the Trustees of Al Khalil College
For The Year Ended 31 August 2025
Independent Examiner's Report to the Trustees of Al Khalil College
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 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 terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees 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 accounts.
Independent Examiner's Statement
Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.
       In the course of my examination, no matter has come to my attention;
  • 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 accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations.
            have not been met, or
  • to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jackson Moughal
17/08/2026
2 Fitzroy Place
Sauchiehall Street
Glasgow
G3 7RH
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Al Khalil College
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 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 3 220,431 159,706
Charitable activities:
Course Fee 84,452 127,850
Investments 4 33 127
304,916 287,683
EXPENDITURE ON:
Raising funds 6 (249,912 ) (247,235 )
Charitable activities: 6
NET INCOME 55,004 40,448
NET MOVEMENT IN FUNDS 55,004 40,448
RECONCILIATION OF FUNDS:
Total funds brought forward (72,685 ) (113,133 )
TOTAL FUNDS CARRIED FORWARD 13 (17,681 ) (72,685 )
The notes on pages 9 to 15 form part of these financial statements.
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Al Khalil College
Balance Sheet
As At 31 August 2025
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 10 10,239 -
10,239 -
CURRENT ASSETS
Debtors 11 47,629 22,479
Cash at bank and in hand 20,043 23,784
67,672 46,263
Creditors: Amounts Falling Due Within One Year 12 (95,592 ) (118,948 )
NET CURRENT ASSETS (LIABILITIES) (27,920 ) (72,685 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,681 ) (72,685 )
NET LIABILITIES (17,681 ) (72,685 )
FUNDS OF THE CHARITY
Unrestricted Funds (17,681 ) (72,685 )
TOTAL FUNDS 13 (17,681 ) (72,685 )
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Al Khalil College
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 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.
On behalf of the board
Amjid Amin
Trustee
17/08/2026
The notes on pages 9 to 15 form part of these financial statements.
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Al Khalil College
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Al Khalil College is a company limited by guarantee, incorporated in Scotland, registered number SC482590 and registered charity number SC046900 . The registered office is 129-131 Abbotsford Place, Glasgow, G5 9SS.
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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The trustees have prepared the financial statements on the going concern basis of accounting following an assessment of the charity’s financial position, cash flow forecasts and available resources for the foreseeable future. Although the charity continues to report a net deficit of £17,681 (2024: £72,685), the trustees note that the financial position has improved significantly during the year due to increased income and reduced creditors, resulting in a substantial reduction in the overall deficit.
2.3. Incoming Resources
All income is recognized 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 recognized 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20%
Computer Equipment 33%
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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Al Khalil College
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Taxation
The charity is exempt from corporation tax on its charitable activities.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 220,431 159,706
4. Investment Income
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Bank interest receivable 33 127
5. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 2,715 -
6. Analysis of Expenditure
2025
Support costs
(see note 7 )
£
Raising funds 249,912
2024
Support costs
(see note 7 )
£
Raising funds 247,235
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Al Khalil College
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Support Costs
2025
Raising funds
£
Employee costs:
Wages and salaries 155,599
Employers NI 5,933
Employers pensions - defined contributions scheme 1,252
Premises expenses:
Rates 1,200
Light and heat 13,276
Repairs and maintenance 27,124
Cleaning 2,576
General administration:
Travelling Expense 3,729
Computer software costs 4,824
Insurance 355
Printing, postage and stationery 469
Books & Educational Material 13,525
Tution 10,801
Event Charges 159
Factoring Charge 1,000
Advertising and marketing costs 167
Telecommunications 290
Accountancy fees 1,600
Legal fees 1,265
Subscriptions 423
Bank charges 382
Sundry expenses 1,248
Depreciation:
Depreciation 2,715
249,912
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Al Khalil College
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2024
Raising funds
£
Employee costs:
Wages and salaries 159,016
Employers NI (8,118)
Employers pensions - defined contributions scheme 2,338
Premises expenses:
Rates 2,046
Light and heat 18,169
Repairs and maintenance 8,904
Cleaning 3,132
General administration:
Travelling Expense 1,905
Computer software costs 6,778
Insurance 114
Printing, postage and stationery 557
Books & Educational Material 5,079
Tution 34,362
Event Charges 277
Advertising and marketing costs 1,173
Telecommunications 130
Accountancy fees 1,500
Legal fees 7,897
Subscriptions 100
Bank charges 1,119
Sundry expenses 757
247,235
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Al Khalil College
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Staff Costs
Staff costs were as follows:
2025 2024
£ £
Wages and salaries 155,599 159,016
Social security costs 5,933 (8,118 )
Other pension costs 1,252 2,338
162,784 153,236
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: 12 (2024: 12)
12 12
10. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 - - -
Additions 12,000 954 12,954
As at 31 August 2025 12,000 954 12,954
Depreciation
As at 1 September 2024 - - -
Provided during the period 2,400 315 2,715
As at 31 August 2025 2,400 315 2,715
Net Book Value
As at 31 August 2025 9,600 639 10,239
As at 1 September 2024 - - -
11. Debtors
2025 2024
£ £
Due within one year
Other debtors 47,629 22,479
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Al Khalil College
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 69,963 51,725
Taxation and social security 25,629 67,223
95,592 118,948
13. Movement in Funds
As at 1 September 2024 Income Expenditure As at 31 August 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund (72,685 ) 304,916 (249,912 ) (17,681 )
Total funds (72,685 ) 304,916 (249,912 ) (17,681 )
As at 1 September 2023 Income Expenditure As at 31 August 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund (113,133 ) 287,683 (247,235 ) (72,685 )
Total funds (113,133 ) 287,683 (247,235 ) (72,685 )
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 were no related party transactions for the period ended 31 August 2025.
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Al Khalil College
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
16. Company limited by guarantee
The company is limited by guarantee of members and does not have a share capital. The liability of the members is limited to £1. On winding up of the company, any surplus assets that exist must be transferred to another body or bodies having objectives similar to those of the company.
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Al Khalil College
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 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 and gifts 220,431 159,706
220,431 159,706
Charitable Activities:
Course Fee
Course fees 84,452 127,850
84,452 127,850
Investments
Interest Income 33 127
33 127
304,916 287,683
EXPENDITURE ON:
Raising funds
Wages and salaries (155,599) (159,016)
Employers NI (5,933) 8,118
Employers pensions - defined contributions scheme (1,252) (2,338)
Rates (1,200) (2,046)
Light and heat (13,276) (18,169)
Repairs and maintenance (27,124) (8,904)
Cleaning (2,576) (3,132)
Travelling Expense (3,729) (1,905)
Computer software costs (4,824) (6,778)
Insurance (355) (114)
Printing, postage and stationery (469) (557)
Books & Educational Material (13,525) (5,079)
Tution (10,801) (34,362)
Event Charges (159) (277)
Factoring Charge (1,000) -
Advertising and marketing costs (167) (1,173)
Telecommunications (290) (130)
Accountancy fees (1,600) (1,500)
Legal fees (1,265) (7,897)
Subscriptions (423) (100)
Bank charges (382) (1,119)
...CONTINUED
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Al Khalil College
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 August 2025
Sundry expenses (1,248) (757)
Depreciation (2,715) -
(249,912) (247,235)
(249,912) (247,235)
NET INCOME 55,004 40,448
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