REGISTERED CHARITY IYUMBEIL. 1187092 REPORT OF THE TRUSTEES AND FINAY4CIAL STATEMENTS FOR ThE YEAR ENDED 31 MARCH 2025 FOR THE MUSLIM PATEL BURIAL TRUST PresloDS & Jacksons Parthership L 364 - 368 Cranbrwk Road llford IG2 6HY
ThE MUSLIM PATEL BUIUAL TRUST coNrENfs OFTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Pg¢ Report of the Truite I to 4 Illd¢p¢ndent ExamlDer'i Ryrt Statement of FltsaD¢lal A¢tMd StAtement of FID•Dclal Po8ltlon Notm to the FlnDclaJ Ststtments 8 to 12 Det•ll¢d StAtemeDt of FlllADcl Actlvltl 13
THE MUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their retx)rt with the fmancial statements of tbe charity for the y¢ar ended 31 Marcb 2025. The trustees have adopted the provisions of Accounting and lieporting by Chariti¢s; Statement of Recommended Practice applicable to cbarities preparing their accounls in accordat)c¢ with the Financial R¢portin8 StaDdard applicable ID the UK and Republi¢ of Treland (FRS 102) {effective l January 2019). The Muslim Patel Burial Trust (MPBT). established ay a Charitable Incorporated Organisation (CIO) sin 2019. upholds its founding misston lo provide a di8ntfi¢d and sa¢r¢d final r¢slxng pla¢¢ for the Muslim Patel mmunity. Before its estsblisbment as a cIltable IncorporateA Organisation, MPBT operated as an UDIDcorporated Trust since 1985. Its founding purpose was to procure and upkeep a burial groulld tailored to the needs of the Muslin) Patel communiry. This included ensuring that all burial practices and rites were in accordance with Islamic Sbaria Law. Our adherence to the principle5 of Islatnic Sharia Law in th¢ int¢Tnmenl of tl)e dec¢ased remain8 central our operations. The initial land for this sacred purpose was 8e¢ured at The Woodgran8e Park CeD• on Romford Road E7 ID th¢ sam¢ fouDding y¢ar. This ar, our focus bas sbifted towards cnhan¢ing the ¢emet¢rf8 itifrastructure 8nd ensuring the continuity of our servicej for future g¢neration& OWECTIVES AI¥4D ATIEs ObJectlve• •nd almi The MPBT'S objectives are to promote the islamic religion by maintaining land in Manor Park, London, for the purpose of the burial of Muslims according to the Principles of the Islamic religion, in parti¢ular, tb¢ Patel Mu81im community. Publ1¢ beDent We remain committed to our charitable aim$, ensuring that our actlODS con5iSt¢ntly provide publi¢ bencfil, Our 8trategic priorities are alled with the delivery of vital services such 88 providing affordable burial spaces, facilitating funeral prayers, and supporting levIng famili¢& The Trnstees wnfirni that they hove complied with the duly in seclion 4 of the Charities Act 2011 lo have due reBard to public benefit guidance published by the Commission iti detern]ining the activiti¢$ undertaken by the Cbarity. Memberghfp Our membership stand5 as a refieciion of our communitys growth And engagement. Ai of Au8USt 2023. the Trust has en o SilfiCant inCrSe in mctDbcrs. indicating tb¢ communitys enduring faitb in our service8. The precise number of our members is not jt a metric but a reminder of the tnany lives wt touch and the responsibility we carry. Governn¢e Th¢ MPBTS gov¢rn8n¢¢ structure. d]gnl to ¢nsur¢ a balanc¢ of ski118. knowl¢dge. and ¢Xper1¢n ha8 bcdrock ol our ctr¢¢tivcnc88. Th¢ trust¢¢s. all voluDt¢¢r4 embody our values of 5eTVi¢e and stewardship. Our trnstees, who serve a terni of five year4 are elect with careful consideration of theiT skills. knowled8e. alld experience, ensuring that they are well<quipp¢d to guid¢ th¢ Tru$t in fuifillinB its mission. We adhere strictly to our constitution in ll)aintainin8 a maximum of twelve trustees, eacb bringing unique contributions to the table. This year we have focused on enlwicing our governance processes, insIng transpar¢ncy* and fostering de¢p¢r engagemenl with our ¢onunuDity 8takeholdcr& Page I
THE TrtUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMEiYfs AND PERFORMANCE Charlt&ble actlvltles Tbe day-to-day operations of the cemetery and we acknowledge the inva]uable contribuiions of our team over the past year. As many of you know. thc ccm¢t¢ry 1$ tnaintained through the combined efforts of our part-lime staff member, our dedicated volunle¢rs. and the Tntee This p&st year ba5 brought both Challeng and meanitigfijl prow with our volunteers playin8 a central role io evything we have achieved: Cèmetery MntenanCe Our volunteers have worked diligently to ensure the ODgoiD8 upkeep of the grounds. Their consftstcnt effotts - often carried out quietly and without reco8nilion - foTm th¢ foundation of our Trust. belping us ntsinlain 8 p¢a¢¢fvl and respectfvl environment for all who vi5iL IDJt4ll•tlon of New Slgnags Spe•ker Syrtem. and Outdoor Llghllng Wlrln8 To improve ihc ¢xp¢ri¢nce for all visitors, we insialld new signwsis to provide clearcr navi8atROn within th¢ cemetery. In addition. a oew sp¢ak¢r system ha8 be¢n fitl¢d to support services and announcement5, and wirin8 has been installed outside to improve the reliability and safety of our lighting. These up8rade8 reflecl OUT commitment to a w¢l¢omiD& a¢ce5sible, and w¢llquipped space for th¢ community. Preparatlon of the AdJolDIDg Plot A si8Jifi¢ant milestone this year was the PI¢ll0 of clearin8 and preparin8 tbe D¢w adjoinin8 burial plot. This expansion demoostrat¢s our foTward planning and ensures that future neS of the community will be m¢t with dignity and ca Volunteer R¢¢•8nltloll We exlelld our heartfcli appreciatlOD to all volunteers who hav¢ d¢voted their lime. ski118. and energy. From grave digging to laDdscapin8 and g¢neral maintenance. their contributions ¢xemplify the spirit of 8ervic¢, community. and brothertLood which our TNst is built. FINANCIAL REVIEW FIDAn¢l•l pogltton The Trust has managed its fmoD¢U with due dili8ence over thc pAs¢ y¢4r. Our income 8treams from burial fee8 and g¢n¢rou3 donations bave b¢en robusL allowitig u5 to sustain and enhance our operations. Th¢ decislon to rctsin the current PriCiO8 Stru¢tur¢ for life membersbips and burial services reflects our ommitm¢nt to affordability and accessibility for our community. N¢verthele54 we will rea85¢S8 our pricing 8trat¢BY over the coming year to en8w¢ that we can continue to meet the futur¢ n¢cds of the Trust and the community 118erve8. Re8erve* pollcy In line with our financial prud¢nc¢. the Trust m&intains a general res¢rv¢. This Teservc acts as a financial buffer equtvalent to six months of unr¢strict¢d fuad expenditure, safeguardin8 th¢ Trust's activitieg against unforeseen financial shortfalls or fluctuations iti illwme. Page 2
E MUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRucfuRE, GOVERNANCE AM) MANAGEMEKr Governing document The charity is iticorporated witb the Charity CoD)mission as a CIO and had a constitution as its 8ov¢rnin8 d<ycument. The org&nisatioD has two tiers of memberthip? Voting ri8hts and non-voting rights m¢mb¢rs, Th¢ members with voling tigbts of the CIO are its charity trustees. Apart from the rSt charity trustees. every tnte¢ must be appointed for a tern] of 5 years by a r¢solutlOD passed at a properly convened meeting of the charity m]Stccs. ID s¢l¢cting individuats for appointhjenl a8 charity trnstees. the charity trustees must have red to the skills. knowl¢d8e and ¢xperieDC¢ needed for the eff#tive administratiot) of the CIO. The maximum number of charity truM¢c$ is Iw¢lv¢. The chaTity trus*es may not apin1 any ¢lwi¢y trust¢c if as a result the number of charity tru8iees would ¢¢¢d the maximunL Th¢ trustees elect a cbairtDan and other officer8 from their number as required. Recrul¢ment Ind •ppolntm¢nt ol trust The exfftsti118 tnistees are responsibl¢ for the rttruitment of new tTUStee$. In selectin8 new truslces. wc 8e¢k to identify p¢opl¢ wbo ar¢ comtnitted individuals whose views arc alld to the eharityi vision in addition to bein8 able to offer relevant skills and cxperi¢n¢e. Pol¢tstial tru$¢¢¢s are invited to attend trustees, meetings to meet tbe tnjstees and hav¢ an infoTD)al intervicw and are given more delails about the charity'8 aims aDd aGliviti¢s and, if all agr¢¢i they are then prop08ed a8 new trustees as the subsequent tstee$, meeling. This process allows due consideratiott of the per800's eli8ibility. personal compelencq S1&1181 knowled8e and skills. REFEREY4CE AND ADMINISTRATIVE DETAIIS Registered Charlty number 1187092 Prlnclpal #ddre 58 Quccns Road London EII )BB Page 3
THE MUSLIM PATEL BURIAL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Trn$tees Foundlng Trustees: Gulam Patel - Se¢rttAry Ele¢ted Trn8teeo: Iqbal Patel - Chalr Idris Patel Salim Ibrabim Saeed Musa- Treuur¢r Yunus Patel Zuifikar Ali ulamhusain MohD)ed Ahm¢d Ibrahim Nekiwala Gulam Patel Siddiq Dad&bhai AfzAI Sutarya All trustees 8ive th¢ir time voluntarily and receive no remuncrntion or other bcocfits llld¢pendent Ei•miner Anwer Patel BA(Hons) FCA BFP Prestons & Ja¢ksons Partnership LLP 364 . 368 CraDbrTh)k Road Ilford Essex IG2 6HY A¢knowledgemeDts Our heartfelt appreciatlOD ig ¢Xtended to the volunl¢¢rs, who arc the backne of the Trust. Th¢ir d¢di¢ation throughout th¢ y¢ar in maintaining th¢ cemetery* contributin8 to the clearing and preparation of the new ploL and the many UD8e¢D tasks they rKrfonn. embodies the spirit of volunteerism and community service. The trust5 and l arc deeply moved by their conllDitrncnt and wish to recogni8¢ volwiteer for their Inluable Contribution. Concluilon As w¢ con¢lud¢ this report for th¢ period ended 31 March 2024. wc. the trust¢es. are filled with grgtitudc for the communitys support arLd the opportunity to 8¢rv¢. The Trust T¢main8 a l¢stameDt to the collective efforts of all involved, and we are iDspirfyl to continue this journey with renewed vi8our and purpo8¢. Approved by order of th¢ board of tsustees on ......... . ... ... .. aad sign¢d on its behalf by. TThs¢¢¢ ' in Page 4
INDEPENDENT EXLMINERIS REPORT TO THE TRUSTEES OF THE MUSLIM PATEL BURIAL TRUST Jjjdependent examlner'8 report to the trnIte of The Mu8llm Patel Burlal Truit I report to the charity trustees on rny examination of the accounts of The Muslim Patel Burial Trust (th¢ TDJSt) for the year ¢nd¢d 31 Marcb 2025. Respon3iblllde8 and bAsIs of report AS the charity trust¢¢s of the Trust you ar¢ r¢sponsible for the preparatioD of tb¢ accounts in accordance with the requir¢meDIs of th¢ Charilies Act 2011 (Yhe Act). I report in resp¢¢t of my examirtalion of thc TnL8t's accounts cal¢d out under Scction 145 of the Act and in carrying out my examination I have followed all appli¢able Directions given by the Charity Commi5SlOll under Section 145(5Xb) of the Act. Independent exmlntt' statement I have completed my examination. I confinn that no material tnatters have come lo my attention in connection with the examination giving me ¢ause to believe that in any Tnaterial Tewt: accountAti8 records were ttot kept in Te5pect of the TTUSt as required by Section 130 of the Act: or the accounts do Dot a¢¢ord with thos¢ records; or the account8 do not comply with the applicable requirements concerning the forni and content of accounts s¢1 out in th¢ Chariti¢s (A¢counls and R¢ports) Rcgulations 2(K18 otber than any requirement that the accounts give a and fair VI which is not a maiter considered as part of an independent examination. T have no concerns and have come 8cr088 no other matters in connection with the exatDination to which attention Should b¢ drawn in this report in ordcr lo cnable a proper under8thndin8 of the ACCOUlJts to b¢ reached. .QAEu Anw¢r Patel BA(Hons) FCA BFP Prestons & Jacksons Partnership LtJ• 364 - 368 Cranbrook Road Ilford Essex IG2 6HY ys Pag¢ 5
THE MUSLIM PATEL BURIAL TRUST STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 Unrestricted Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 41,901 EXPENDITURE ON Charllable actlvltl Charitabl¢ Activities 18254 19,830 NET INCOME 35036 22.071 RECONCILIATION OF FtrNDS Total funds brought forward 907.732 885,661 TOTAL FUNDS CARRIED FORWARD 943,568 907,732 The notes fornj part of thc8e financial statanents Page 6
THE MUSLIM PATEL BUIUAL TRUST sTATE1T OF FINANCIAL POSITION 31 MARCH 2025 31J.25 31.3.24 Unrestrleted Total fund8 funds Nofrs FIXED ASSETS Tangibl¢ assets 490.000 490,0(K) CU]UiENT ASSETS Cash af bank and in hand 457,087 419,032 CREDITORS Amounts fallin8 du¢ within on¢ y¢ar (3a19) (1.300) NET CURRE ASSETS 453,568 417,732 TOTAL ASSETS LESS CURRENT LIABILITIES 943,568 94)7,732 NET ASSETS 943J68 907,732 FUNDS Unrestricted OJod8 io 943 907,732 TOTAL FUNDS 943A68 907,732 Th¢ financial sta*¢nts w¢r¢ approved by thc Board of Tn¢¢$ and authorisal for i88u¢ on . and wcrc Signed on it8 bebalf by. Trustee s £00 oci (Ylus The noles forni part of these financial statements Page 7
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR EIWED 31 MARCH 2025 ACCOUNTING POLICIES Ba$l8 of prepirlng the flnantlal 8tAtements The rcIal slatem¢Dts of the charity, which is a public benefit entity undeT FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'A¢counting and Rcportln8 by Charities: Statement of Recommended Practicc applible to cbarities prepaTing their accounts in accordance with the Financial RertIng Standard 8pplicable in the UK aod Republic of Iffland (FRS 102) (effcctiv¢ l Jalluary 2019),, Financial R¢porting Standard 102 Th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepar¢d under the hi8lori¢al cost convention. Stathiory Inform8tlon Th¢ Muslim Patel Burial Trus1 18 a charitable iDCOryX)ratrd organisation (CIO) re8lStcr¢d with Charity Commission in England and Wale& The rcgi¥tered office addre88 can be found at tbe Infornlion page. Goln8 Concern Covid 19 has had an implication OD the Trnsl. There W88 a bi8h den)ond in th¢ burial 8¢tivitie8. The Trust IS Confident to be ID op¢ralion for the next twelve months JDd on this basi8. th¢ accounts have beeo prepar OD tt BOiD8 ¢on¢ern ba818. All income is reCOlISed in the Staiement of Financi81 Activi¢1 once th¢ charity has entitlement to the fund8, il is probable that thc incom¢ will b¢ rettived and the amount ¢8n be measured reliably. Expenditure Liabilities are recogDised as CXP¢DditUTe as 800n as thcrc is a legal or con$tructiv¢ obligatlOD commilling the Charity to that expenditure. it 18 probable that a trAnsf¢r of economic benefits will be required in settletD¢nl and the amount of the obli8ation can be measured reliably. Expenditure 18 accounted for on an accnthls basis and has been classified wider headings that a¥gregale 411 coll related lo the cat¢80ry. Where costs be dir¢ctly attributed to particular headings thcy have bc¢n allocated to activities OD a ba$1$ consistent witb the use of resources. TAnglbl¢ flied a*iet8 The Trust owns burial land and therefore it is not deprc¢iAted. Taiatlon Th¢ ¢harily 18 exempt from tsx on its ¢h4ritable a¢tivitie8. Fund accounting Unrestrictd fimds can be used in accordance with the ¢1ltable obje¢tives 8t the discretion of th¢ trustees. Restricted fimds wi only be used for partiwlar restricted PUT$¢3 Within the objects of thc ¢h8rity. Restrictions aris¢ wb¢n specified by the donor or wben fld8 are raised for particulaT restricted purpo8¢8. Further explanation of th¢ Dature and PUT$¢ of each fund is included in th¢ notes to the financial statements. Page 8 continua...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCIAL STATEMENfs - CODtinued FOR THE YEAR ENDED 31 MARCH 2025 DONATIONS AND LEGACIES 31J.25 31.3.24 Donations Membership fc¢s Burial Income IA90 24500 2&1(H) 2,000 26,31M) 13,601 41.901 CHARITABLE AcrivrriES cosrs Direct Supp)rt Costs costs Totals Charitable Activitles 14.164 4.090 18254 TRUSTELS. REMUNERATION AND BENEFITS There w¢r¢ no truste¢8' remuomtion or olhcr bcnefits for the yetr etsd 31 March 2025 nor for the year ended 31 March 2024. Truitees, txp¢ll There were no trust¢¢s' cxp¢ns¢$ paid for th¢ year end 31 March 2025 nor for the yw end 31 March 2024. STAFF COSTS 31J.25 31.3.24 Wa8e8 and salaries 9,600 7,927 7.927 The average monthly Dumbcr of CDwloyee8 during the year was #s follows: 31J.25 31.3.24 Charitsbl¢ Acliviti¢s No employe¢s received ¢mohunents in ¢xw of £60.(MX). Page 9 continu...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCIAL STATEMENTS- conlinued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR ThE STATEMENT OF FINANCIAL AcfiviTIES FOR YE 31J.24 Unrestrict fimds iNCOME AI¥D ENDOWMENTS FROM Donations and le¢1¢$ 41.901 EXPENDITURE ON Cb*rltable activltl Ch9ritable Activities 19,830 NET INCOME 22,071 RECONCILIATION OF TrUNDS Toial funds brou8bt forward 885,661 TOTAL FiJNDS CARIUED FORWARD SM)7,732 KEY MANAGEME PERSONNEL Key Mana8em¢nt Per8ODnel comprise of the Foundin8 and Elected trustees. TANGIBLE FIXED ASSETS Freehold Burial Land COST At l April 2024 atld 31 March 2025 490,01)0 NET BOOK VALUE At 31 March 2025 490,OiKI At 31 March 2024 490,0 Page 10 continu&l...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE FINANCIAL sTATEmEs - continued FOR THE YEAR ENDED 31 MARCH 2025 CREDITORS: AMourS FALLING DUE WITHIN ONE YEAR 31Ja5 31.3.24 Taxation and social 8¢curity Other creditors 254 3265 1,31K) 3J19 1,300 10. MOVEMENf IN FUNDS Nd movement in funds At 3113125 At 114124 Unrestrleted fundi UDrcstricied Funds 907,732 35036 943,568 TOTAL FUNDS 907,732 35,836 943,568 Nct movement in funds, included in the abov¢ aT¢ as followB: Incon]ing Resource8 Movement resources cxp¢nded in funds Ullrtttrleted funth Unrestricted Funds (18354) 35,836 TOTAL FUNDS (18354) 35036 CoMpAradV for movement Ill fundi Net movement in funds At 3113124 At 114123 Ullrestrlrted funth Unre5tri¢ted Funds 885.661 22.071 9Y)7,732 TOTAL FUNDS 885.661 22,071 907,732 Pagell continuol...
THE MUSLIM PATEL BURIAL TRUST NOTES TO THE ANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 10. MOVEME IN FUNI)S- ¢ondnued ComparBtive net oVe¢llt in fun(ts. included in the above are as follows: tncoming Resources Movement rwurces expend in funds Ullrestrl¢ted funds Unrestric1 Funds 41,901 (19,830) 22,071 TOTAL FUNDS 41,901 (19.830) 22,071 11. RELATED PARTY DISCIA)SURES There were no rclatrd paty trtionS for the ye4r ended 31 Mah 2025. Page 12
THE MUSLIM PATEL BURIAL TRUST DETAILED STATEMENT OF FINAI¥CIAL ACTivfTIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 INCOME AIYD ENDOWMENTS Donationi and le8acl DonalioDS MeTnbership fees Burial Jncom¢ 1,490 2400 28,1(Ml 2,000 26,300 13,601 54,090 41,901 Total Incomlllg rellre 54,090 41,901 EXPENDITURE Cbarltablt Aetivitle4 Wages Rate5 alld wa¢¢r Insurance Burial Losts 7,927 1,200 1,270 4,822 1,486 3,078 14,164 15,225 Support co•t• IDformatlon te¢hnology Repair8 and renewals 3.205 Covtrn*D¢¢ ¢o•t• llldependent Examiners Fees 1,450 1,4CK) Totsl resourrxs expended 18254 19,830 Net Income 35,836 22,071 This page doGs not forn] part of the statutory financial ststemellts Page 13