2025-03-31-accounts - Muslim Burial Council Of Leicestershire

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Registered number 05406938

Charity number 1087143

MBCOL LIMITED (Limited by Guarantee)

Report and Accounts

31 March 2025

MBCOL LIMITED Report and accounts Contents

	Page
Company information	1
Directors' report	2-3
Accountants' report	4
Profit and loss account	5
Balance sheet	6
Notes to the accounts	7-9

MBCOL LIMITED Company Information

Directors

Mojnu Miah Bashir ( Chairman ) Sahnavaz Abdulamid ( Treasurer ) Mussa Ahmed Saleh Naveed Ibrahim Ahmed Kasu Moshin Khalifa Adam Yusuf Sabat Mohammed Gulamhusen Shaikh Munaver Jamal - resigned 8 December 2024

Accountants

Ryalls HMB Limited 97 Evington Drive Leicester LE5 5PH

Bankers

Barclays Bank plc Highfields Leicester

National Westminster Bank plc East Park Road Leicester

Registered office

50 Woodgate Leicester LE3 5GF

Registered number 05406938

MBCOL LIMITED Registered number: 05406938 Directors' Report

The directors present their report and accounts for the year ended 31 March 2025.

Principal activities

MBCOL Limited, known as Muslim Burial Council of Leicestershire, is limited by guarantee (number 5406938) and a registered charity (number 1087143). Its principal address is 1a Moat Road, Leicester LE5 5EF.

The company's objective and principal activity during the year continued to be the provision of out of hours burial services for the inhabitants of Leicestershire irrespective of which faith or belief they follow.

Directors

The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are collectively referred to as directors.

The following persons served as directors during the year:

The company is limited by guarantee and has no share capital. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of trustees

MBCOL Limited is governed by a board of trustees drawn from the local community. This is to ensure that the board has the skills and experience required to oversee the management of the charity and its operations.

All trustees are elected by a majority vote at an Annual General Meeting who then hold office from the conclusion of that meeting up to a term of five years.

MBCOL LIMITED Registered number: 05406938 Directors' Report

Trustee Induction and Training

All new trustees receive a planned induction programme before taking up their place on the board. This includes an explanation of their roles and responsibilities, an introduction to other trustees, an overview of recent business and an explanation of board format and process, plus a personal meeting with the Chair.

Risk Management

The directors have a risk management strategy which includes an annual review of the risks the charity faces and the establishment of systems and procedures to mitigate those risks and implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

Review of activities for the year

The charity recorded a surplus of £8,180 (2023: deficit of £9,798) for the year. The detailed results are set out in the attached financial statements.

Reserves policy

The directors aim to ensure that sufficient funds are maintained to enable the charity to carry out its activities.

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. The directors confirm that they have complied with the duty in Section 4 of the charities Act 2006 to have due regard to the Charity Commssion's general guidance on public benefit.

This report was approved by the board on 31 December 2025 and signed on its behalf.

Sahnavaz Abdulamid (Treasurer) Director

MBCOL LIMITED Accountants' Report

Accountants' report to the directors of MBCOL LIMITED

You consider that the company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Ryalls HMB Limited Chartered Certified Accountants

97 Evington Drive Leicester LE5 5PH

31 December 2025

MBCOL LIMITED Statement of Financial Activities for the year ended 31 March 2025

Resources expended Operating profit Interest receivable Net outgoing resources for the year Income from charitable activities and generated funds	2025 £ 57,823 (40,017) 17,806 75 17,881	2024 £ 34,654 (26,507) 8,147 33 8,180

MBCOL LIMITED Registered number: 05406938 Balance Sheet as at 31 March 2025

Notes Fixed assets Tangible assets 3 Current assets Stocks Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Net assets Funds Designated 6 General 7 Total Funds	2025 £ 6,241 - 1,073 99,946 101,019 (2,771) 98,248 104,489 30,797 73,692 104,489	2024 £ - 820 578 87,553 88,951 (2,343) 86,608 86,608 30,797 55,811 86,608

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Sahnavaz Abdulamid (Treasurer) Director

Approved by the board on 31 December 2025

MBCOL LIMITED Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The accounts have also been prepared with the Statement of Recommended Practiced (SORP) - "Accounting and Reporting by Charities" issued by the Charity Commissioners in England and Wales.

Going concern

The company was reliant on funding from the local council to carry out its day to day activities. Following expiry of the contract in September 2019, the local council extended the contract with MBCOL Limited until 30 September 2021. LCC funding will not continue beyond this date as MBCOL was unsuccessful in its tender bid. In view of this, material uncertainty exists over the ability of the company to continue its operations.

MBCOL has had interactions with some affiliates who feel strongly that MBCOL must continue with its advocacy work in spite of no longer doing out of hours funerals. To fund this work new revenue streams will be explored including membership fees; general community fundraising; and applications made for funding pots.

Income

Grant income represents amounts received and receivable from Leicester City Council. Donations, interment fees and other income are accounted for when received.

Resources expended

Resources expended are accounted for as a liability is incurred. Expenditure includes irrecoverable VAT which is reported as part of the expenditure to which it relates.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation. The costs of minor additions or those costing below £3,000 are not capitalised. Any assets donated with a market value below £5,000 are not capitalised. Depreciation is provided at rates calculated to write off of each asset over its estimated useful life of 4 years.

Stocks

Stocks are measured at the lower of cost and net realisable value.

Funds

Funds comprise of unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. The directors use part of the unrestricted funds for various specific projects and have set up a designated fund to reflect this. The funds held in each of the relevant categories are disclosed in the notes to the accounts.

2 Employees Average number of persons employed by the company	2025 Number 0	2024 Number 0

MBCOL LIMITED

Notes to the Accounts for the year ended 31 March 2025

3 Tangible fixed assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 4 Debtors Trade debtors 5 Creditors: amounts falling due within one year Trade creditors	Plant and machinery etc £ 3,893 3,099 6,992 3,893 48 3,941 3,051	Motor vehicles £ - 4,250 4,250 - 1,060 1,060 3,190 2025 £ 1,073 2025 £ 2,771	Total £ 3,893 7,349 11,242 3,893 1,108 5,001 6,241 2024 £ 578 2024 £ 2,343

MBCOL LIMITED

Notes to the Accounts

for the year ended 31 March 2025

6 Designated Funds At 1 April 2024 At 31 March 2025 Designated funds comprise :- Multi Faith Bereavement Book Project 20th Anniversary Celebration Fund Centralised Services Total 7 General Funds At 1 April 2024 Surplus / (deficit) for the year Transfer to designated funds At 31 March 2025	2025 £ 30,797 30,797 £ 5,500 5,000 20,297 30,797 2025 £ 55,811 17,881 73,692	2024 £ 30,797 30,797 £ 5,500 5,000 20,297 30,797 2024 £ 47,631 8,180 55,811

8 Other information

MBCOL LIMITED is a private company limited by shares and incorporated in England. Its registered office is: 50 Woodgate Leicester LE3 5GF

The principal place of operation is: 1A Moat Road Leicester LE5 5EF

MBCOL LIMITED

Detailed profit and loss account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Sales Administrative expenses Operating profit Interest receivable Profit before tax	2025 £ 57,823 (40,017) 17,806 75 17,881	2024 £ 34,654 (26,507) 8,147 33 8,180

MBCOL LIMITED

Detailed profit and loss account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Income Donation Grants Timber sales Funeral income Expenses General administrative expenses: Grave preparation and related costs (adjusted for stock) Rent and service charges Rates and water Light and heat Insurance Advertising and marketing Telephones Printing, postage and stationery Motor, travelling and subsistence Accountancy and book-keeping Subscriptions Repairs and renewals Events, meetings and office refreshments Bank and credit card charges Miscellaenous expenses Depreciation	2025 £ 7,318 - 12,822 37,683 57,823 26,543 3,480 - - 840 380 392 191 3,210 700 75 7 2,671 45 375 1,108 40,017 40,017	2024 £ 1,405 2,500 8,730 22,019 34,654 11,183 7,610 64 300 1,117 210 421 49 2,615 940 96 203 1,641 58 - - 26,507 26,507