## WALTHAM FOREST MUSLIM BURIAL TRUST
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WALTHAM FOREST MUSLIM BURIALTRUST PERIOD ENDED 31[st] MARCH 2021.
I report on the accounts of the Charity for the period ended 1[ST] APRIL 2020 TO 31 March 2021
which are set on pages 6 to 8.
## Respective responsibilities of trustees and accountants.
As the charity's trustees, you are responsible for the preparation of financial statements for each financial year. The Charity's Trustees consider that the audit requirements of Section 43(2) of Charities Act 1993 (the Act) and relevant section of 2006 Act do not apply and that an independent examination is not needed. It is my responsibility to examine the accounts under Section 43(3)(a) of the 1993Act,and 2006 Act, follow the procedures laid in the General Directions given by the Charity Commissioners (under Section 43(7b) of the Act, and state whether particular matters have come to my attention. Also as required by Charities Act 2006.
## Basis of Independent Examiner's Report.
My examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all 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.
In connection with my examination no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements;(a) to keep accounting records in accordance with Section 41 of the 1993 Act and also relevant section of the 2006 Act and(b) to prepare
4
## **WALTHAM FOREST MUSLIM BURIAL TRUST Profit and Loss Account for the year ended 31 March 2021**
|**Sales**
**Other business income**
**Expenses**
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Other business expenses
**Profit**|**2021**
**£**
249,663
32,768
53,321
5,510
4,035
912
26,327
11,662
30
101,797
180,634|**2020**
**£**
236,180
37,397
86,447
1,000
3,313
1,688
14,162
11,662
-
118,272
155,305|
|---|---|---|
6
## **WALTHAM FOREST MUSLIM BURIAL TRUST Balance Sheet**
## **as at 31 March 2021**
|**Notes**
**Fixed assets**
Equipment, machinery and motor vehicles
3
Other fixed assets
4
**Current assets**
Barclays bank A.C No 5320 7587
685,476
Bank/building society balances
484,858
1,170,334
**Current liabilities**
Trade creditors
941
**Net current assets**
**Net assets**
**Capital account**
Balance at start of period
Net profit|**2021**
**£**
23,238
979,102
1,002,340
493,180
484,858
978,038
941
1,169,393
2,171,733
1,991,099
180,634
2,171,733|**2020**
**£**
34,900
979,102
1,014,002
977,097
1,991,099|
|---|---|---|
|||1,835,794
155,305
1,991,099|
7
**WALTHAM FOREST MUSLIM BURIAL TRUST Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting basis**
The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.
## **2 Profit and loss account analysis**
|**Sales**
Sales
**Other business income**
Interest receivable
Rental income
**Rent, rates, power and insurance costs**
Cementery and undertaking work
Rates
Light and heat
**Repairs and renewals of property and equipment**
Repairs and maintenance
**Telephone, fax, stationery and other office costs**
Telephone and fax
Postage
Software,website
Other insurance costs
**Bank, credit card and other finance charges**
Bank charges
**Accountancy, legal and other professional fees**
Accountants fees
Solicitors fees
Other legal and professional
Consultancy fees
**Depreciation and loss/(profit) on sale**
Depreciation
**Other business expenses**
Sundry expenses|**2021**
**£**
249,663
206
32,562
32,768
51,382
1,331
608
53,321
5,510
1,316
1,286
60
1,373
4,035
912
950
-
3,953
21,424
26,327
11,662
30|**2020**
**£**
236,180|
|---|---|---|
|||1,754
35,643
37,397|
|||84,734
1,179
534
86,447|
|||1,000|
|||947
770
-
1,596
3,313|
|||1,688|
|||950
4,527
8,685
-
14,162|
|||11,662|
|||-|
8
## **WALTHAM FOREST MUSLIM BURIAL TRUST Notes to the Accounts**
## **for the year ended 31 March 2021**
## **3 Plant, machinery and motor vehicles**
|**3**
**Plant, machinery and motor vehicles**||||
|---|---|---|---|
|**Cost**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for the year
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020
**4**
**Other fixed assets**
Premises|**Plant and**
**machinery**
**£**
32,340
-
32,340
25,872
6,468
32,340
-
6,468|**Spare**
**£**
33,626
-
33,626
5,194
5,194
10,388
23,238
28,432
**2021**
**£**
979,102|**Total**
**£**
65,966
-
65,966|
||||31,066
11,662
42,728|
||||23,238|
||||34,900|
||||**2020**
**£**
979,102|
9
accounis whlch in accordance with the accouniing r¢¢ords and to comply with
the a¢¢ounting requirements of the Aas have not been mei
or to which in my opinion. aiieniion should be drdwn in order io enable a
proper undersianding of ihe accounts io be aChed.
Tau*eq A Naz