2024-06-30-accounts - Sadaqah Jariyah Funeral Services

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Registered number - 11404951 Charity number - 1183902

Sadaqah Jariyah Funeral Services Ltd

Accounts

30 June 2024

Sadaqah Jariyah Funeral Services Ltd Report and accounts Contents

	Page
Company information	1
Trustees' report	2
Accountants' report	3
Statement of financial activities	4
Balance sheet	5
Notes to the accounts	6

Sadaqah Jariyah Funeral Services Ltd Company Information

Trustees

Mr Mohammed Zabed Mr Nasir Ahmed Mr Khalid Hussain Ditta

Accountants

S.A.H. Associates Chartered Certified Accountants 40 Wakefield Road Dewsbury West Yorkshire WF12 8AT

Bankers

Barclays Bank Plc Leicester Leicestershire LE87 2BB

Registered office

652 Huddersfield Road Dewsbury West Yorkshire WF13 3HP

Registered number 11404951

Structure

Company limited by guarantee

Sadaqah Jariyah Funeral Services Ltd Registered number: 11404951 Charity number: 1183902

Trustees' Report

The trustees present their annual report and financial statements for the year ended 30 June 2024.

Principal activities

The company's principal activity during the year was to support and help the community around funeral and burial services.

Trustees

The following persons served as trustees during the year:

Mr Mohammed Zabed

Mr Nasir Ahmed

Mr Khalid Hussain Ditta

Trustees' responsibilities

Charities Act 2011, Companies Act 2016 and FRS 102 SORP require the trustees to prepare the financial statements for each financial year, which give a true and fair view of the state of the affairs of the charity and of the income and expenditure for the year then ended. In preparing these statements the trustees are required to: - Select suitable accounting policies and then apply them consistently.

Make judgements and estimates that are reasonable and prudent.
State wether applicable accounting standards have been followed, subject to any material departures disclosed in the financial statements.
Prepare the financial statements on the going concern basis, unless it is unreasonable to presume that the charity will continue.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accurancy at the time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2016, Charities Acts and FRS 102 SORP. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.

Risk management

The trustees have a risk management strategy which comprises:

an annual review of the risks the charity may face
the establishment of systems and procedures designed to mitigate those risks
the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

Reserves policy

The charity aims to hold and maintain a cash balance for core running expenses of the centre for one month.

Review

During the year the charity continued work in pursuance of its objectives, to provide facilities for the local community. Main support continued to arrive from the members of the general public. In the current year (2023) the net expenditure exceeded income by £114.

This report was approved by the board on 29 March 2025 and signed on its behalf.

M Zabed

Mr Mohammed Zabed Trustees

Sadaqah Jariyah Funeral Services Ltd Independent Examiners' Report

Independent Examiners' report to the directors of Sadaqah Jariyah Funeral Services Ltd

I report on the accounts of the company, along with the accompanying notes, for the year ended 30 June 2023.

RESPECTIVE RESPONSIBILITES OF TRUSTEES AND EXAMINER

The trustees (who are also the directors of the Charity for the purpose of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;
To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
To state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the general Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the company 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 the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act and with the methods and principles of the FRS 102 SORP have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

S.A.H. Associates Chartered Certified Accountants

40 Wakefield Road Dewsbury West Yorkshire WF12 8AT

29 March 2025

Sadaqah Jariyah Funeral Services Ltd

Income and Expenditure Account for the year ended 30 June 2024

Income Expenditure on charitiable activities Net income/(expenditure) Income/(expenditure) before taxation Tax on profit/(loss) Income/(expenditure) for the financial year	2024 £ 29,093 (26,327) 2,766 2,766 - 2,766	2023 £ 26,649 (26,763) (114) (114) - (114)

Sadaqah Jariyah Funeral Services Ltd Registered number: 11404951 Balance Sheet as at 30 June 2024

Notes Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Net assets Funds of the Charity Unrestricted funds 7 Total funds	2024 £ 25,168 1,303 7,218 8,521 (395) 8,126 33,294 33,294 33,294	2023 £ 24,717 1,303 4,958 6,261 (450) 5,811 30,528 30,528 30,528

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

The trustees 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.

M Zabed

….................................................................

Mr Mohammed Zabed

On behalf of the trustees

Approved by the board on 29 March 2025

N Ahmed

…..............................................................

Approved by the board on 29 March 2025

Mr Nasir Ahmed Director

Sadaqah Jariyah Funeral Services Ltd Notes to the Accounts for the year ended 30 June 2024

1 Accounting policies

Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2016

and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the charities Act 2011.

and with the charities Act 2016

Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

Recognition of income

These are included in the Statement of Financial Activities (SOFA) when:

the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery 20% reducing balance Fixtures, fittings, tools and equipment 20% reducing balance

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless requires or permitted by the FRS 102 SORP or FRS 102.

Sadaqah Jariyah Funeral Services Ltd Notes to the Accounts for the year ended 30 June 2024

Fund accounting

Restricted funds

These are assigned by the donor, or the terms of the appeal. They are used in accordance with the purpose specified.

Unrestricted funds

These are the accumulated surplus or deficit on the statement of the financial activities which are available for use at the discretion of the trustees, in furtherance of the objectives of the charity.

Taxation

The charity is exempt from paying corporation tax as all the income is derived from donations and/or grants.

2 Incoming resources Donations Grants		2023 Unrestricted 29,093 - 29,093		2023 Restricted - - -	2024 £ 29,093 - 29,093	2023 £ 26,649 - 26,649

3 Employees

The charity is run entirely by volunteers and unpaid trustees, without incurring any staff cost.

4 Tangible fixed assets

Cost At 1 July 2023 Additions At 30 June 2024 Depreciation At 1 July 2023 Charge for the year At 30 June 2024 Net book value At 30 June 2024 At 30 June 2023	Plant and equipment etc £ 1,250 5,748 6,998 610 482 1,092 5,906 640	Motor vehicles £ 51,210 - 51,210 27,133 4,815 31,948 19,262 24,077	Total £ 52,460 5,748 58,208 27,743 5,297 33,040 25,168 24,717

Sadaqah Jariyah Funeral Services Ltd Notes to the Accounts

for the year ended 30 June 2024

5 Debtors Prepayments 6 Creditors: amounts falling due within one year Accruals 7 Movement of funds B/fwd £ Funds: Unrestricted funds 30,528 30,528	Income £ 29,093 29,093	2024 £ 1,303 2024 £ 395 Expenditure £ (26,327) (26,327)	2023 £ 1,303 2023 £ 450 C/fwd £ 33,294 33,294

8 Related party transactions

There are no related party transactions to disclose.

9 Limited by guarantee

Each member having undertaken to contribute such amounts not exceeding £100 as may be required in the event of the company being wound up whilst he or she is still a member.

10 Other information

Sadaqah Jariyah Funeral Services Ltd is a private company limited by guarantee and incorporated in England. Its registered office is:

652 Huddersfield Road Dewsbury West Yorkshire WF13 3HP

Sadaqah Jariyah Funeral Services Ltd Detailed profit and loss account for the year ended 30 June 2024

This schedule does not form part of the statutory accounts

Income Administrative expenses Net income/(expenditure) Income/(expenditure) before tax	2024 £ 29,093 (26,327) 2,766 2,766	2023 £ 26,649 (26,763) (114) (114)

Sadaqah Jariyah Funeral Services Ltd Detailed profit and loss account for the year ended 30 June 2024

This schedule does not form part of the statutory accounts

Incoming resources Donations received Administrative expenses Casket and burial costs Air transport Travel and subsistence Motor expenses Donations to charities Subscriptions Insurance Depreciation Miscellaneous, uniform and workwear Accountancy fees Advertising and PR	Unrestricted Restricted 2024 £ £ £ 29,093 29,093 11,936 11,936 850 850 9 9 2,617 2,617 - - 396 396 3,064 3,064 5,297 5,297 1,739 1,739 340 340 79 79 26,327 - 26,327	2023 £ 26,649 9,558 2,550 79 2,975 300 471 3,954 6,179 176 395 126 26,763