REGISTERED CHARITY NUMBER: 1187092 REPORT OF THE TRusfEES AND FINANCIAL STATmE FOR THE YEAR ENDED 31 MARCH 2024 FOR ThE MUSLIM PATEL BURIAL TRUST Prestons & Jackson5 Partnership LLP 364 - 368 Cranbrook Road Jlford IG2 6HY
THE MUSLIM PATEL BURIAL TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Pge Report of ¢he Trnrt¢e8 Tndepe•deD¢ Ex•mln¢r'$ Report Statement OC FiDncll A¢¢Svfftlle4 Stt¢ment of FIneI Posltlo Notes to the Flttm¢ll St*leme•ts 8 to 12 Detslled Stalement of 1•¢1•1 Actfvltl 13
THE MUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Th¢ trustee5 present their report with the financial ststements of the charity for the year ended 31 Mar¢h 2024. The ttteS hav¢ adopted the provisioDS of Accounting and Reporting by Charities.. Statemenl of Recomm¢nded Practice appllcable to ¢harities preparing their accounts in a¢cordan¢e with the Financial Re)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). The Musllrn Patel Buri41 Tn (MPBT). established as a ChaTitable Incoryrated (hganisation (CIO) since 2019, upholds its founding mission lo provide a dignified and sacred final resting place for the Muslim Patel Community. BefoT¢ ils estsblishment a Charitable Incorporated (hgtinisalion, MPBT operated as an Unincoryx)Tat¢d Tru515ince 1985. Its founding purpose w&$ to pnKwe and upkeep a burial ground tailored lo the ed5 of the ms11m Patel community. This in¢led ensuring thai all buria] practices and riles were in accordan¢¢ with Islamic Sharia Law. Our adherence to the principles of Islamic Sharia IAW in th¢ inlernment of th¢ d¢ceased remains central to our operations. The inili4i land for this sacred purpose was s¢cured at The Woodgrang¢ Pwk Cemwery on Romford Road E7 in the same founding year. This year. our focus has shifted towards enhan¢ing th¢ ¢emeretys InfrastrtUre and ensuring the Continuity of our services for future geneTaiions. OWECTIVES AND AalVfllES Objectives Ind alms The MPBfs objectives are to promote ihe islamic religion by maintaining land in Manor ParK London, for the purpose of ihe burial of Muslims acrdIng to the priD¢iples of the Islamic religioo in particular, the Patel Muslim community, Publk beDeflt We remain commii*d to our ¢horitsble aim& en8uring that our a10 consistently provide public b¢nefit. Our strategic priorities are aligned with the delivery of vitsl setvi¢es such providing affordable buria] spaces. facilitaling funeral prayer& and supportin8 grieving families. The Trustees confirnj that they have complied with the dity in section 4 of ihe Charities A¢t 2011 io have due TegaTd to public benefii 8uidance published by the CoMmi10n in d¢tcrniining the xtivities undertaken by th¢ Charity. Membersblp OUT membership stands &8 a reflection of our conununity's growth and engagement. As of Augu$l 2023, th¢ Trust ha5 seen a si8nificartt increase in members. indicwing Ihe communitys enduring faith in our s¢rvices. The precise number of our members is nol just 8 meiric but a mInder of the rnany lives we touch and the responsibility we c. Governan¢e The MPBTS governance structure, designed to eUre a balance of skills, knowl¢d84 and experience. h&$ been & bedro¢k of our effectiveness. The trustew all voluni¢ers. emEK)dy our VVeS of ser4i¢e and Stewds111p. Our trte¢s. who serve a term of five year& are elecled wilh CaTrful consideration of their skills, knowledge. and experience, ensuring that they aTe well<quipp¢d to guide the Trust in fulfilling its mission. We adhere strictly to our CO1]1110n in maintsining a maximum of e1ve trustees. each bringing unique contributions io the tsble. This year. we have focused on enhancing OUT governance processes. in¢reasAng tratL%parency. and fostering deeper engagement with our community stakeholders. Page I
THE MUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE Charitble ¢tivities The day-tfrday operntions and maintenance of the Cemetery is wried oul by a port tim¢ member of staff, volunteers and the Truste¢s. This past year has been marked by both challenges hIeVements. with our volunteers at the foTefront of our su¢¢esses: - Cemetery Maintenance: Our volunteers have diligenily carried out the esseniial upkeep of th¢ ¢¢m¢t¢ry. This routin¢ work. often going unnoticed. is Ihe backlx)ne of our Tntst. ensuring that ihe grounds are not only well-maintaid but aiso PTovide a pe8¢¢ful ¢nvironmen¢ for visitors to remernber their loved ones. New Signpost Installation: Re)i$lg th¢ n¢¢d for Clear navigatio we installed new signage at the cem¢l¢ry. This not only guides visitors with ¢a5e but also stands as a symbol of our dedication io Creaiing a welcoming and accessible space for all. - Adjoining Plot Preparation: Tr expansion of our burial oUTh1 has been a significant proje¢t. The clearing and preparation of the new adjoinin8 pl¢1 are now eompleie. pavtng the way for )knure needs. This strategi¢ foresighi will ensure ihat our communitys requirements are met with respect and dignTty, as we Commat¢ lh¢ growing nc¢d for space in a manner befitlin8 our tradiiion5. Volunteer Recognition.. Our heartfelt grllde goes out to the many individuais who have given their lime and energy. This year hos xen an i8p1ring display of community spirit, with volunteers contributin8 10 various tosks from grave digging lo landscapin& emtx)dying the essence of collective responsibility and brotherhood the Trwsl Stands for. FINANCIAL REVIEW Flnanclal po31110 The Trusl has managed its finances with due diligence over the PASI year. Our income streams from buri81 fees and generous donailor have be¢n robust. allowing us lo sustsin enhance our operations. The decision lo r¢tsin the current pricing Stru¢ture for life memberships ¥md burial services refle¢ls our ommTlmeM to affordability aThl accessibility for ow community. Nevertheless. we will re&5sess our pricing strate over ihe coming year to ensure that we can continue to meet the future needs of the Tnt and the (Mnmunity it $erv¢y. Rueryes pollcy In line with our financial PrenCe, the T maintsins a gencrnl Teserve. This Teserve acts as a financial buffer equivaleni to six monihs of unr¢stricted fvnd expenditure, Safeguarding the Tn5 activities against unforeseen financial Shortfalls OT fluctuations in income. Pag¢ 2
THE MUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Coverning dment The Charity is iorpOrated with the Charity Commission as a CIO and constitution as its governing documenl. The organtsation has two tiers of membership, votin8 rights and NTrvoting rights memb¢rs. The meD)bers with voting rights of th¢ CIO are its cliarity trust¢¢& Apart from the first charity trlee$ every tru5te¢ mu be •p1nd for • tttm of S years by a r¢solution p&ss¢d at a woperly convened m¢ding of the charity tntte$. Jn selecting individuals for app)intment a5 charity ttees. the charity trustees musl have re8ard to the skills. kwledge and experiezK¢ needed for the effecltv¢ administration of the CIO. The maximum number of ¢lMTity Irustees is twelve. The charity tnlee$ mtty not #pIn$ any Charity trustee if a result the number of charity trustees would exceed the Mlmum. The tnthees elKt o ¢htiinnan atKI other offi¢ets from their number as required. Recruitment and PPDln¢ment of thew tr1 The existing trute$ are responsible for the recruiimenl of new trustees. In sekcting new trustw we s¢ek to identify people who are committed individuals whose views are alled io the ¢lwity's vision in addition to being able to offer relevul skills and experience. Pol¢ntial trustees are invited to attend trustees, n)eeiings to med the truses and have an infoTmal interview ftnd are given more detsils abo the charitys aims and activities an4 if all agrffj they are then proposed as new trwqlees as the 5ubseqwii trustees. meeti This process allows ci)nsid¢rntion of the Frscn's eligibility. wsonal uwnpetence. sp¢ciall knowled8e and skills. IiEFERENCE AND ADMINisfRATIVE DETAU ReKu¢ered Ckrlty lumber 1187092 Prlndpl ddrni 58 Queens Road London EII IBB Pagc 3
THE MiiSUM PATrL BURIAL TRiisr RETORTOF rn TRUSTEL8 Two new trustee8 joined after the year ended 31st Mar 2024 klri¥ P1 lim Ibrlhi . AfxAI S•trly. Applnted 28th May 24 Haji Gthm Y•h)7 Zulfikar Ali <hd•m pthl Anwlr P•lel BA(}10) FCA BFP E•Mx f r A8 for th¢ 31 klx¢b 2024. w the filkdwith Ax Apprnj byqthofth¢ o.:........ .. .......
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MUSLIM PATEL BiIRIAL TRUST IDdepeDdettt emItter,$ ttport to the trnstees of Tbe Muslim Pxttl Burial Trust I report to ihe charity tnLStees on my examination of the xcounts of The Muslim Paiel Burial Trust (the Trust) for the year ended 31 March 2024. Responsibilities and basm of rtwtyrt As the charity Iruslees of the Trust you are responsible for the pr¢pwation of the accounts in accord8nce with the requirements of the Charilies A¢1 2011 (the Acl). I report in Tespect of my ¢xamination of the Truses accounts ted out under Section 145 of the Act and in corrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5Xb) of the A¢1. Independent tMJnlner'8 ststemettt I have completed my examinalion. I wnfirni th* material matters have come to my attention in conne¢lion with the examination giving me cause to believe in any mgteriai sPeCt. accounting records were noi kepi in respect of the Trust as required by Section 130 of the Act. or the a¢count5 do not accord with those record5. or th¢ accounis do nth comply with the applicable requirements CoernIng the forni and content of ounts sel out in the Charities (Accounts and R¢pons) Regulations 28 other than any requirement that the accounts give a true and fair view which is not a m8tt¢r Considered as part of an independent examination. I have no concerns and have come Acro no other matters in ¢onne¢tion with ihe examination to which attention should k drawn in ihis report in order io enable a proper understaThAing of th¢ 8¢¢ounls lo be reached. Anwer Patel BA(Hon$) FCA BFP Prestons & Jacksons Partnership LLP 364 - 368 Cranbrook Road Ilford Essex IG2 611Y Date: ...... 1614 Pag¢ 5
THE MUSLIM PATEL BURIAL TRUST STATEMENT OF FINANCIAL A]VITIEs FOR THE YEAR ENDED 31 MARCH 2024 31.3.24 31.3.23 Unrestricted Total fund8 funds INCOME AND ENDOWMENfs FROM Donations and legacies 41,901 31510 KXPENDITURE ON Charitable activities Charitable Aeiiviiies 19.830 15.517 NET INCOME 22,071 16,993 RECONCILIATION OF FUNDS Total lund5 brought forward 585,661 868,668 TOTAL FUNDS CARRIED FORWARD 907,732 885,661 The notes forni part of these fuwicial stalemcnts Page 6
srATEMENf OF FINANCIAL POSMON 31J.24 31.3.23 419W2 4(KiJ77 hllin8 dw wllbii on• )Y•r (4,916) 417,TJl 395AAI TOTAL ASSKTS LLqS CiIRiiThr 907.731 a851 NIT A&qn8 9•7.TJi 885ffj6A io 9•7.73Z I8561 9•7.rJz 885,061 flir (hEoL
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINA]IC]AL STATEMEiYrs FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basts of prepArlng the fM#n¢il st•temellts The financial siatements of the charity. which is a public nefIt entiry under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reportin8 by Charities". Statement of Re¢ommendcd Practice appli¢8ble to clwities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019).. Financial Rewrting Standard 102 The Financial Reporting Standard appli¢4ble in the UK and Republi¢ of Ireland, and the Charities Act 2011. The finan¢ial statements have been prepared under the hIOrical c¢ wnvention. Ststhtory Informatlo The Muslim Patel Burial Tn]st is a chariiable incorporated organisation (CIO) Tegisred with Charity Commission in England and Wales. The r¢gislered office addre$$ ¢an be found at the infonnation Golttg CoDeern Covid 19 h&9 had an impli¢8tion on the TnL%L There a high dem8nd in the burial ?¢tiviti¢s. The Trusl is confident to be in operatii>n for the next Thvelve months gJ)d on this b&8i$, the a0VlS have been prepared on a 80in8 Conrn bLsis. Income All income 15 reco8nised in the Statement of F1rAnCi Activilies onc¢ the ¢hity ha5 enlill¢ment to the fund5, it is probable that the income will be re¢¢ived aTrJ the amount can be measured reliably. Eip¢ndltsre Liabilities are reco11$ed expenditure st ts there is a le8ai or nstrUctive obligation committin8 ihe charity to thal expenditure. il is probable that a transfer of economic ben¢fi15 will be required in settl¢ment and the amount of the obli84ti0n ¢&n be Meured reliably. Expenditure is accounted for on an aC¢nlS basis and has been classified under het4Jings th aggregate all cost related to the calegory. Where Costs cannot be directly attributed to particular headin8s they have been allocated lo a¢tiVilies on a basis consimenl with the use of resour¢es. Tanglble thed •sse The Trust owns burial land and therefore it is not deprecialed. T•xtloD The charity is cxempt from tsx on its charitAble activities. Fund ge¢o¥Dtlng UThrestri¢ted funds can be used in aordanCe with the charitable objectives at the discretion of the Irustets. Restri¢ted funds can only bc used for particular restrictejj purp)ses within the objects of thr charity. Restriction8 arise when specified by the donol or whEn fillmls are rnised for wdrticular restricted purposes. Further explanation of the nanwe and purpose of each fund 1$ included in tl* note5 to the fllwlciai statements. Page 8 continu¢d..
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FENANCIAL sfATEMENTS- contin•¢d FOR THE YEAR EIYDED 31 MARCH 2024 DONATIONS AY4D LEGACIES 31J.24 31.3.23 Donations Membershlp fees Non- memter Fees BuTial tncom¢ 50 14.060 26,3 2,000 11.601 18,400 41,90] 32.510 CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totsls Charitable Aaivities 15J25 19030 TRUSTEES, REMUNERATION AND BENEFITS There were no trSleeS, remunernlion or rther benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. TruAteu' eipew¢J Th¢r¢ were no trusteel expenses paid for the year ended 31 M8rch 2024 nor for th¢ y¢ar endg 31 March 2023. srAFF COSTS 31J.24 31.3.23 Wages and Salaries 7,927 8.873 7,927 8.873 The aver88¢ mi)nthly numtw of cmploye¢5 during the year w&$ &$ follows: 31J.24 31.3.23 Charitabk Acliviti¢s No employ¢es received emoluments in ex$ of £60.IX)O. Page 9 continued...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 31 MARCH 2024 COMPARATIVES FOR THE STATEmEr OF FINANCIAL ACTIVlEs FOR YE 31.323 Unrestricted funds INCOME AND ENDOWMEIYTS FROM Donations and legacies 32.510 EXPENDITURE ON Charitable Activities 15.517 NET INCOMK 1fi993 RECONCILIATION OF FUNDS Total funds brought forward 868,668 TOTAL FUNDS CARRIU) FORWARD 885.661 KEY MANAGEMENT PERSONNEL Key Management Personnel comprise of the Foundlng and Elected tnL¢S. TANGIBLE FIXED ASSETS Freehold Burial IAnd COST At l April 2023 and 31 March 2024 490,iMIO NET BOOK VALUE At 31 MaNh 2024 490,(KM) At 31 March 2023 490,0(KI Page 10 continued...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCLiL ST ATEMENTS . continued FOR THE YEAR ENDED 31 MARCH 2024 CREDfTOKS: AMOUNTS FALLING DUE WTTHIN O]YE YEAR 31JJ4 31.3.23 TatIOn and social s¢¢urily Other creditors 73 4,843 4.916 10. MOVEMENf IN FUNDS Net movement in funds At 3113124 At 114r23 Unr¢stri¢ted Unr¢stricted Funds 885,661 22,071 907,732 TOTAL FUNDS 885,661 22,071 907,732 Net movement in fund5, iTKluded in ihe above are as follows.. Incomin8 Resources Movement resources expended in funds Ullre8trl¢¢ed full Unrestricted Funds 41901 (19030) 22.071 TOTAL FUL¥DS 41.901 (19,830) 22.071 Comparltfves for movement Sn funds Nel movement in funds Al 3113123 Ai 114122 Unrestrl¢ted Unrestricted Funds 868,668 16.993 885,661 TOTAL FUNDS 868,668 16,993 885,661 Pagell continued...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS- continved FOR THE YEAR ENDED 31 MARCH 2024 10. MOVEMENT IN FUNDS- tinued Comporaliv¢ net movement in fund4 included in th¢ 4bov¢ ar¢ &$ follows: Incoming Resources Movement resources ¢xp¢nded in funds Unrestricted Unrestn¢ted Funds 32.510 (15,51D 16.993 TOTAL FiTNDS 32,510 (15,517) 16.993 11. RELATED PARTY DISCI)sUREs There were no Telaled perty transactions for the year ended 31 March 2024. Page 12
THE MUSLIM PATEL BURIAL TRUST DETAILED STATEMENT OF FtNANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 31.3.24 31.3.23 INCOME AND ENDOwmEs Don4tlons xnd legaeks Donations Memb¢rship fees Non- member Fees Burial IoMe 50 14,060 26J(Kl 2,000 11,601 18.400 41,901 32.510 Totsl Ineomlng resources 41,901 32.510 EXPENDITURE Charltable ictlvltlel Wages Rates and water Insurance Burial Costs 7,927 1201) 1276 822 8,873 452 1243 3,749 15223 14.317 Support ¢09¢8 IDforma(lon teebnology Repairs and renewals 3.205 Governanee w¢1 Independent Examiners Fees 1,400 1,200 Total resources expended I930 15,517 Net IDeome 22,071 16.993 This pa8e does not fomi part of the statutory fjnancial statements Page 13