## **COMMUNITY FUNERAL RELIEF**
**Charity No. 1190713**
**Trustee's Annual Report and financial statements**
**31 December 2025**
## **COMMUNITY FUNERAL RELIEF CONTENTS**
||**Pages**|
|---|---|
|**Trustees Annual Report**|**2**|
|**Independent Examiner's report**|**3**|
|**Statement Of Financial Activities**|**4**|
|**Balance Sheet**|**5**|
|**Notes To The Accounts**|**6-12**|
|**Detailed Statement Of Financial Activities**|**13-14**|
## **COMMUNITY FUNERAL RELIEF TRUSTEES ANNUAL REPORT**
The Trustee, presents their report with the unaudited financial statements of the charity for the year ended 31 December 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Charity No. 1190713
Registered Office
42 Gardner Close London E11 2HN
## **Trustee**
The following Trustee served during the year:
## **MBARAK HUSSEIN MBARAK**
## **Trustees**
ALI MKUBWA SAID FARIDA MOHAMMED ALLY AISHA OMAR
SALIM AMAR SAAD SAMIRA MOHAMED YAHYA MALIK MAHMUD OMAR FAHMI MASOUD SAID ABUBAKAR HAMAD BIMU HASSAN ABDALLAH
## **Accountants**
Paul Victoria Accountants 2nd Floor 134 South street Romford, Essex RM1 1TE
The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with taking reasonable steps for the the Companies Act 2006. The Trustee is also responsible for safeguarding the assets of the charity and hence prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
MBARAK HUSSEIN MBARAK Chairman 02 February 2026
## **Independent Examiner’s report to the trustees/directors of COMMUNITY FUNERAL RELIEF CIO**
I report on the accounts for the year ended 31 December 2025 which are set out on pages 3 to 14.
**Respective responsibilities of trustees/Directors and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees/directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ("the 2011 Act") and that an independent examination is needed. 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 statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the 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 the trustees/directors 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 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 2011 Act; and
· to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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.
02 February 2026
Olusola Olalekan Shokunbi FCCA Paul Victoria Accountants
2nd Floor, 134 South street, Romford, Essex RM1 1TE
## **COMMUNITY FUNERAL RELIEF STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 December 2025**
|**Notes**
Income and endownments
from:
Donations and Legacies
**4**
Other
**4**
**Total**
**Expenditure on:**
Raising funds
**5**
Charitable activities
**6**
Other
**7**
**Total**
Net gains on inestment
**Net(expenditure)/income**
**8**
Transfers between funds
**Net(expenditure)/income**
**before other gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestrict**
**ed funds**
**2025**
**£**
78,954
254|**Restricte**
**d funds**
**2025**
**£**
0
0|**Total**
**Funds**
**2025**
**£**
78,954
254|**Total**
**Funds**
**2024**
**£**
26,482
0|
|---|---|---|---|---|
||**79,208**
0
44,003
4,483|**0**
0
0
0|**79,208**
0
44,003
4,483|**26,482**
0
8,790
2,088|
||**48,486**
0|**0**
0|**48,486**
0|**10,878**
0|
||**30,722**
0|**0**
0|**30,722**
0|**15,604**
0|
||**30,722**
0|**0**
0|**30,722**
0|**15,604**
0|
||**30,722**
122,427|**0**
0|**30,722**
122,427|**15,604**
106,823|
||**153,149**|**0**|**153,149**|**122,427**|
## **COMMUNITY FUNERAL RELIEF BALANCE SHEET**
## **as at 31 December 2025**
|**Notes**
**Fixed assets**
Tangible assets
**10**
**Current Assets**
Debtors
**11**
Cash at bank and in hand
**Net Current Assets**
**Creditor: Amounts falling due within one year**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
**12**
Restricted income funds
**Unrestricted funds**
**12**
General funds
**Reserves**
**12**
**Total funds**|**2025**
**£**
**0**
0
22,700
130,849
153,549
**153,549**
**(400)**
**153,149**
**153,149**
**153,149**
**0**
**0**
**153,149**
**153,149**
**153,149**|**2024**
**£**
**0**|
|---|---|---|
|||0
10,000
112,777|
|||122,777|
|||**122,777**
**(350)**
**122,427**|
|||**122,427**|
|||**122,427**|
|||**0**|
|||**0**
**122,427**|
|||**122,427**|
|||**122,427**|
The financial statements on pages 3 to 14 were approved by the Trustees on 2 February 2026 and were signed on its behalf by:
MBARAK HUSSEIN MBARAK Chair of Trustees
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
## **for the year ended 31 December 2025**
## **1 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts inaccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)(effective1 January 2015) -(Charities SORP(FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies(valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
|**Fund accounting**||
|---|---|
|Unrestricted funds|These are available for use at the discretion of the trustees in furtherance of the|
||general objects of the charity.|
|Designated funds|These are unrestricted funds earmarked by the trustees for particular purposes.|
|Revaluationfunds|These are unrestricted funds which include are valuation reservere presenting the|
||restatement of investment assets at their market values.|
|**Income**||
|Recognitionof incomeIncome is included in the Statement of Financial Activities (SoFA)when the charity||
||becomes entitled to,and virtually certain to receive,the income and the amount of|
||income can be measured with sufficient reliability.|
|Income with|Where income has related expenditure the income and related expenditure is reported|
|related expenditure|gross in the SoFA.|
|Donations and|Voluntary income received by way of grants,donations and gifts is included in the SOFA|
|Legacies|when receivable and only when the Charity has unconditional entitlement to the income.|
|Volunteer help|The value of any volunteer help received is not included in the accounts.|
|Investment income|This is included in the accounts when receivable.|
|Gains/(losses)on|This includes any gain or loss resulting from revaluing investments to market value at|
|revaluation of fixed|the end of the year.|
|assets||
|Gains/(losses) on|This includes any gain or loss on th esale of investments.|
|investment assets||
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
## **Expenditure**
Recognition of Expenditure is recognised on anaccruals basis.Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to whch it relates. Expenditure on These comprise the costs associated with attracting voluntary income,fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of it sactivities and charitable activities services in the furtherance of its objects,including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrualf for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutionaland statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. **Taxation** The charity is exempt from corporation tax on its charitable activities.
## **Intangible fixed assets and amortisation**
Intangible fixed assets(including purchase dgoodwill,patents and trademarks) are carried at cost less accumulated amortisation and impairement losses.
## **Stocks**
Stock is included at the lower of cost or net realisable value.Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discount due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand,demand deposits with banks and other short-term highly liquid investments with original maturties of three months or less and bank overdrafts. In the statement of financial position,bank overdrafts are shown within borrowings or current liabilities. In the Statement of CashFlows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demandand form an integral part of the company's cash management.
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
## **Trade and other creditors**
Short term creditors are measured at the transaction price.Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charityare translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of charity are recorded at the rate of exchange on the date that the transaction occurred.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and the reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balancy of liability. Finance expenses are recognised immediately, unless they are directly attributableto qualifying assets, in which case they are capitalised in accordance with the charity's spolicy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, suchi ncentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expenses on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been the company has no further payments obligations. The contributions are recognised as expenses when they fall due.Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held seperately from the company in independently administered funds.
## **2. Company status**
The organisation is a registered Charity organisation and consequently does not have share Capital.
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
## **3 Statement of Financial Activities-prior year**
|**Unrestricted funds Restricted funds**
**2024**
**2024**
**£**
**£**
**Income and endowments from:**
Contributions and joining fee
26,482
0
**Total**
26,482
0
**Expenditure on:**
Raising funds
0
0
Charitable activities
8,790
0
Other
2,088
0
**Total**
10,878
0
**Net expenditure**
15,604
0
**Transfer between funds**
0
0
**Net Income before other gains/(losses):**
15,604
0
**Other gains and losses:**
0
0
**Net movement in funds:**
15,604
0
**Reconciliation of funds:**
Total funds brought forward
106,824
0
**Total funds carried forward**
122,428
0
**4 Income from contributions and joining fee**
**Unrestricted funds**
**Total**
**2025**
**£**
**£**
79,208
79,208
79,208
79,208|**Total funds**
**2024**
**£**
26,482|
|---|---|
||26,482
0
8,790
2,088|
||10,878|
|||
||15,604
0|
||15,604
0|
||15,604
106,823|
||122,427|
||**Total**
**2024**
**£**
26,482|
||26,482|
## **5 Expenditure on raising funds**
|_Costs of generating voluntary_
_income_|**Total**
**2025**
**£**
0
0|**Total**
**2025**
**£**
0|
|---|---|---|
|||0|
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
## **6 Expenditure on charitable activities**
|**Unrestricted fuds**
**£**
_Expenditure on charitable_
_activities_
44,003
_Governance costs_
0
44,003
**7 Other expenditure**
**Unrestricted funds**
**£**
Employee costs
0
Motor and travel costs
57
Premises costs
0
Amortisation, depreciation,
0
impairment, profit/loss on
0
disposal of fixed assets
0
General administrative costs
3,826
Legal and professional costs
600
Other
0
4,483
**8 Net (expenditure)/income before transfers**
**2025**
This is stated after charging:
**£**
Depreciation of owned fixed assets
0
**9 Staff costs**
**2025**
Salaries and wages
0
Social security costs
0
0|**Total**
**2025**
**£**
44,003
0
44,003
**Total**
**2025**
**£**
0
57
0
0
0
0
3,826
600
0
4,483|**Total**
**2024**
**£**
8,790
0|
|---|---|---|
|||8,790|
|||**Total**
**2024**
**£**
0
0
0
0
0
0
1,538
350
200|
|||2,088|
|||**2024**
**£**|
|||0|
|||**2024**
0
0|
|||0|
No employee received emoluments in excess of £60,000.
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
|**10 Tangible fixed assets**
**Cost or revaluation**
Additions
at 31 December 2025
**Depreciation and**
**impairement**
At 1 July 2024
Depreciation charge for
the year
at 31 December 2025
**Net book values**
At 31 December 2025
At 30 June 2024
**11 Debtors**
Other debtors|**TFA 2**
**£**
0
0
0
0
0
0
0|**TFA3**
**£**
0
0
0
0
0
0
0
**2025**
**£**
22,700
22,700|**Investment**
**£**
0
0
0
0
0
0
0|**Total**
£
0|
|---|---|---|---|---|
|||||0|
|||||0
0|
|||||0|
|||||0|
|||||0|
|||||**2024**
**£**
10,000|
|||||10,000|
## **12 Movement in funds**
|**At 1 July**
**2024**
**£**
**Unrestricted funds:**
**General funds**
122,427
**Revalation Reserves:**
122,427|**Incoming**
**resources**
**(including**
**other**
**gains/los**
**ses)**
**£**
79,208
79,208|**Resource**
**s**
**Expended**
**£**
48,486
48,486|**Gross**
**Transfers**
**£**
0
0|**At 31**
**Decembe**
**r 2025**
**£**
153,149|
|---|---|---|---|---|
|||||153,149|
## **COMMUNITY FUNERAL RELIEF NOTES TO THE ACCOUNTS**
## **13 Analysis of net assets between funds**
|**13 Analysis of net assets between funds**||
|---|---|
|**Unrestricted funds**
**£**
Fixed assets
0
Net current assets
0
0|**Total**
£
0
0|
||0|
## **COMMUNITY FUNERAL RELIEF DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 December 2025**
||**Unrestricted funds**|**Total funds**|**Total funds**|
|---|---|---|---|
||**2025**|**2025**|**2024**|
||**£**|**£**|**£**|
|**Income and endowments from:**||||
|Joining Fee|0|0|1,394|
|Renewal Fee|0|0|16,383|
|Upgrade Fee|0|0|297|
|Other Income|254|254|0|
|Other Fee|21,381|21,381|0|
|Contributions|57,573|57,573|8,408|
||79,208|79,208|26,482|
|**Total income and endownments**|79,208|79,208|26,482|
|**Expenditure on:**||||
|Costs of generating donations and||||
|legacies|0|0|0|
||0|0|0|
|**Total of expenditure on raising funds**|0|0|0|
|Charitable activities|44,003|44,003|8,790|
||44,003|44,003|8,790|
|**Total of expenditure on charitable activities**|44,003|44,003|8,790|
|Other expenditure|0|0|0|
||0|0|0|
|Employee costs||||
|Salaries/wages|0|0|0|
|Employer's NIC|0|0|0|
||0|0|0|
|Motor and travel costs||||
|Vehicles-General costs|0|0|0|
|Vehicles-Fuel|0|0|0|
|Travel and subsistence|57|57|0|
||57|57|0|
|Premises costs||||
|Rent|0|0|0|
||0|0|0|
## **COMMUNITY FUNERAL RELIEF DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 December 2025**
|General administrative costs,
including depreciation and
amortisation
Bank charges
Equiment expensed
Software, IT support and related costs
Stationery and printing
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investment
**Net(expenditure)/income**
Transfers between funds
**Net(expenditure)/income**
**before other gains/(losses)**
Other Gains
**Net movement in funds**|1,942
0
0
1,884
0
0
3,826
0
600
600
4,483
48,486
0
30,722
0
30,722
0
30,722|1,942
0
0
1,884
0
0
3,826
0
600
600
4,483
48,486
0
30,722
0
30,722
0
30,722|730
0
0
809
0
0|
|---|---|---|---|
||||1,539|
||||0
350|
||||350|
|||||
||||1,889|
||||10,678
0|
||||15,804
0|
||||15,804
0|
||||15,804|