Ch•rfty r•gkntr*lon numbor 1197646 IQBAL AND SON'S BEREAVEMENT SERVICES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2023
IQBALAND SON'S BEREAVEMENT SERVICES LEGALAND ADMINISTRATNE INFORAIATION Tnydts MrHWI MrDWI Mr F l*al Charlty numbgr 1197545 Ind•p•nd•nt •xamln•r Jefroms GCN Umited Porrt. Second Flcrfx MucMcMt HII Ha18$¢Th B62 8DY
IQBALAND SON'S BEREAVEMENT SERVICES CONTENTS P•go IndewrKlwrt ewlnef8 rewt Statement offinandol po4don Not8s10 tho financiol statem
IQBALAND SON'S BEREAVEMEKf SERVICES TRUSTEES. REPORT FOR THE PERIOD ENDED 30 APRIL 2023 Tho tNth88 yé88nt th•k aMu81 reprrfl 8rAI frnrKAal statern forthe PWKrfI eThled 30April 2023. The flnando18tstements have baen prepared in accordance th8 8ctountirwJ pol83 tset out In note 1 to Ihg )Inan¢io1 $totsment8 and compty ¥Ath the chaiity'8 EwvemirvJ d0ment]. ts Ch$rttlos Act 2011 and 'Accounting and Reporling by ChtieS.. Statement of Recommended Praclice applicable to ¢harities preparing Iholr accounts In accordance tho Finana81 Reporting Slwdord apF in Ih8 UK arwj Republic of Iroland (FRS 102)" {effectThie 1 Jarwry 2019). Objectlvu and actSvltl•• The object8 ofthe charity we: • To provlde rellgffrom Pwfty, to those ofthe Is18mi¢ faith.8ted by th8 bereavemerbl of family membern and loved ones thrOh finanaal 8sslstsnc¢ to vthg ore unable to Afford fun8MI s8Nlca8. . To rell6vo th8 mentsl and physul eickne88 of por8OM 8uffwlng from bw•av•ment or1068 by provlBlon of apprcprtate Supp and advice. in particular Ixrt not exduslv¢ty by PdIng a b8rnavemenl poer 8UPPOrt 8ervica via traA volunteers WHI informth to meet indiw(Iu81 wlrttuAI need8 of the 181amic l&th. Publlc b•n• The truglee8 have compled vthh the duty in ueLl[ 1715) 01 th8 Chltknfvd 2011 to have due r&¥rd lo guldance put418hed by the CrIty Comml8sion. Achl•v•m•nl• and p•rfornMnc• SlgnNlc4nt actlvltl•• •nd achl•voments •g•ln•l obJ•ctfv Slnce the lomatim of the ch8nty tho xhlwéments have fullllled the obJeth•s as tyjtlngd abm and yovld•d valuable service lo thoBe in need. both ffinorially and emolionalty. Flnanclal r•vl•w The charty'8 prindple fijnding 80Lwce dLKlng the Feriod wa8 dwtion$ fecelved from the public vk appoals and related gift ald recelvable wthich accounted for tha lolAI Incomé for Ihe perlod of £15,504. The total expendlture during the perio(l of £7,854 irKluded fiJn8rn1 and related IrIal c08t8 of £6.054. RH•rva pollcy Cash r88eNe¥ of£8,908 are held ftrtwv expenditure of ts ch& objectives. Total unrestricted fund8 carried lorwwd anUnted to £7,810. Structurn. governance and man•gem•nt Governlng document The charity 15 contrclled by its govemlng thwnerrt it 15 registered as Chafitable Incorporated OrganSsatlon number CE027969. Th8 trustees served during the Period ar to the dale of 8igrwture oftho financial 8tatemer)ts Vo•r•.' Mr H Iqb85 Mr D Iqbal Ph F Iqbgl Ro¢Nltment and appAtment ol tTh8tees Upon their fir8t appcAntment . nthv Trustee8 given a Iwstee l)c¥)lJet whith sets ¢xrt all infom8Uon ¢onsldered necessary for th8lr induction tNning. Al Trusie8s haw the opwturity to rai8e any further training needs at regular trustee meelngs
IQBAL AND SON'S BEREAVEMENT SERVICES TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 30 APRIL 2023 R•for•nc• and Admlnstradvo D•tslls R•glst•r•d Chartty numbor 1197545 Prlnclpal addrts• Triaim House Cyprus Street Oldbury 869 4XD Ind•p•nd•nt Ex•mln•r Jerroms GCN Limited . Chartered CertlfiedA(mJnl•nts IAts8t Point Sgeond Flcrf)r Mucklow Offlc8 Parf( muc1>4¥ Hill H8188owen West Midland8 B82 80Y The tru8tees' report wa8 approved by tho Board d Trustees. Mr H Iqbal Trujtee 3 Jlly 2024
IQBALAND SON'S BEREAVEMENT SERVICES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IQBAL AND SON'S BEREAVEMENT SERVICES I report to the tru8tee8 on my oxam1nal1 011h8 flnwxaal Statem of lal ar#1 Son's 8•reavement ServiGe8 {th• chartyl for th8 Perlod ended 30Aprfl 2023. R•gpon$lblllUM and baskn of r•port As the trustees of the charty you ar8 r0sFKffl8i8 fu the of th& flnancial Statements In a(rdance th8 rewirements of lh& ChwiiiesArt 2011 (tho 2011 . I report in 8P¢¢I of my ex8Jnination of th8 charlty's ffinarrid statemenls carri¢(l ¢t uThJer 8ection 145 of the 2011 Aot. In Ing out my examlnation I have foifch%d dl the aFplic8bJ8 Dlrg'ons giv by the Charity Commisslon under ssctlon 1451Sllbl of the 2011 Act Ind•p•nd•nt wmln•rf• slat•m•nt Ywr attenUon18 th8wn to the f8cl the ha8 wepwed fttwidal statements In accordarra AntIng anrj R¢porUng ty Charities weparlng their accthnt8 In accordance with the Flnanaal Reportir¥J Standard appllcablè In Ihe UK 8nd Republlc of Ireland IFRS 102) in pr•f•rwKo to the AC%ntIng ReForting by Charitit$.' Statement of RacA)mmended Pradco 18sd on 1 Ayll 2005 ¥thith 18 r8f8rrad to kn the exlant regjlallons but hi8 been l urKler81and that thls has been tS)ne In order for flnandal statements to provlde a true f•lr view In 8¢cordanca Yth GeneraItyApIed Accountlng Praciice effxtlve for reporbrJ perlod8 boginr4ng on or gft8r 1 January 2015. I h8ve completed my exwnlnallon. l Confimi Ihat no m8tiws IAvé c(Th• to my thnIk In ¢xnnertlon wbth th• examlnatlon giving me cause to bèlleve Ih8t in any malwial reNpwX' accounting recordo wor• kw kn re8pect of (8nty as foqulred by 8ecllon 130 of tho 2011 kt,. c the ffn•nci ststements do not acc wth IW record8'. or the Itnancial statements do not compty with the applica1 rwlrwwnts concemlng tho ft>rm and corrtent of a¢¢ounl8 8el out in the Charitiès and RepNtsI Regulatn$ 2008 other than any r8qLirem8nl that th8 accounts glve a true and fw'r view vknlch i% nol a matter con$idere<l as part of an independent examination. I havo no concems ar¥J have come across M other matters In connection Vlith the examination to wNch 8tt•nlJon shcmjld b• drawn In tNs feport In order lo enable a proper urderstsTrJlng of the fin8r*kg18talemenls lo be reathod. Jvroms GCN Llmltod Ala né8 FCCA West Polnt. Second Floor Mucklow Office Park Muthlow Hlll Halesowen B82 8DY Dated.. 3 July 2024
IQBAL AND SON'S BEREAVEMENT SERVICES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE PERIOD ENDED 30APRIL 2023 Unrnstrlctod fund8 2023 In¢omo from: Donau ofKI le918& 15.504 Tolal Incom• 15,504 Exp•ndliur• on: R8lslng fvnd8 Ch•(tioble ac11 40 7,854 Tolal •xp•ndftur• 7,894 N•1 Incoffl• and fflov•m•nt In fund• 7,610 Reconclllatlon of fund•: Fund balpnrn8 at 18 janu 2022 Fund balanc•• at 30 Aprll 2023 7.e10 The statement of finandal ad11•5 Snclude8 al galn8 hxses recowi8od in the Perfcd. AJI Income and expendire derNe ftom cthinuing activilles. Tho notes on page8 8 10 9 form part ol th•80 finandal fjtatem.
IQBALAND SON'S BEREAVEMENT SERVICES STATEMENT OF FINANCIAL POSITION ASAT30APRIL 2023 2023 Curr•nt aM•ts Debtor8 Cash at ba and In 11 502 8.906 9.410 (1.8) Cr•dltorn: •mounts f•lllng du• TAlthln one y•ar 12 7,610 N•t a•••ts 7,810 Th• fund8 ofth• ¢harfty Unre8tricied fund8 7,810 7,810 The note$ on pages 8 to 9 form part ofthe86 In81 81aleme The finand818tattj approved by tho trugt8u on 3 2024 Mr H Iqbal Trustee
IQBALAND SON'S BEREAVEMENT SERVICES NOTES TO THE FINANCIAL STATEMEKrs FOR THE PERIOD ENDED 30 APRIL 2023 Accounung pollcl Charfty Infomi•tlon Iqbal and Son'8 Bereavement serert is a Chwitth InthI Or9188tX1n nunber CE27989 reglsterod al Charities Commlsslon {England WVJ Vs) Nmber 1197545. The wincipte ad¢e8B is Tri8im H¢)use, Cywb StreeL OldbLry, B69 4XD. 1.1 R8portlng porlod The chadty preswts acc¢wts rning Ihe from regotration on 18th Jarry 2022 10 30th April 2023. 1.2 kncountlng Gonv¢nllon The finanrAel 8tstements have been wepared n 8coydanca th& cha8 tgovemlTrJ documgnti, th Charities Act 2011, FRS 102 'Th8 Finanoal Rew)rting Stondwd applIcab in th& UK and Republt of Ireland. fFRS 102") and the Charttl88 SORP 'AcUnI9 WKI Reportlng by Chariiie8.' Statemenl of Recommended Practice applicaNe lo ¢h8ritbs Fywrfng th8ir atlM In accordance lth the Finanual Reportlng Standard applicab in the UK and Republ¢ of Irdand IFRS 102)" (effective 1 January 2019). Th9 thaiity k4 a PutAic EDW a5 dofined by FRS 102. The tharfty hal tskM a¢>tagfj of the wDVi in tho SORP for tharlll88 not to wepare a Staknent of Ca8h Fltr•Y8. The ana41 st8tennt8 aro Fxyed n 8terlng, r8 thè functkxl ojrrerw of the tharfty. Nth)netary amount8 in the8e financial slètements aro rfyJndod to the nearn8t £. Thè ItnaKaal statement8 have teen pryred undor Iho listori(al (a>st ¢cAwenllon. Tho prfndpal acc¢urrtlng policiè8 adoptad ar• sat out bel. 1.3 Charltable fund• Unreslricied fvnds are avallable for uso at the dl8uelon crf tro trtee5 In fijrtherancè of thelr charitablo objectives. Rethcted funds are sublgd lo speufic corKkn$ by dorwJf8 or grantm 88 to how moy bo usod. The purp08es and uses of the restrlcted knds are sel clrt the r1$ to the finawal 8tatement8. Endowment furKl8 aro ¥ubJect to C¢XKItKfft ty dcrn that the capltd must te makntsln•d by th• eharfty. 1.4 Inc¢)rn• Income is rn1 wthen the (wity18 legally entitknd lo it after any performarKe ¢cmdition8 havg been rt, the amounts Gan be measured relLqbty. and il 18 that irKrfn8 VAII b& recived. Cash donation$ are rs¢(3nis8d M lept. Other dcfths arn teco3nlsed orKe the charity has been notiftd of the donation. unless perfomiance cmditions require deferral of the amount. Income tax recoverable in relation to danalion8 received u19 GiftAid or dè8ds of covenant 18 recognised at the time of the donation. Legacles are recogni8ed on receipt ollwwse rf the fhrfty has been nolified of imp8Th1ing dbblbLthn, the amount 1$ known. and recei0 18 expethd. If Mt knomm. tho legacy 18 treated 08 a cor)tlngent asset.
IQBAL AND SON'S BEREAVEMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS (coKllNUED) FOR THE PERIOD ENDED 30 APRIL 2023 Aecountlng pollcl•• (Contlnu•d) 1.LS Exp4ndlture ExFendrture 1$ ra¢ognl8èd onr Ihore 16 8 l or c{¥ti¥e obligatbn to trarthr economic benefft to a Ihird party, it 1$ probabl¢ that a lrnnsfer of eccr# beneffts will be requwed In thernrt. ond the amount of th8 obllgation can be me08wed rdLqtty. Expenditure is cl018 by activity. The co of each actsvity affj m8d8 up of the total of dir8 c08ts and shared co8tB, rUdIng supwt (xxts invofved n undertaklng each a(vtty. Dlrecl costs attributalje to a single 8cvity ara allocated direcuy to that acwty. Shared costs whlch contribute to more than on8 activity and 8UPPOrt ¢o$ts wNch arn not attitJul8bl8 to a singl8 are opportlon&l b8ts¥een those activits on a basls cono18lent with the u86 of re80urces. Centr81 slaff (t8 are all(ed on the basis of time 8pent, 8rKI dewgdayon thorgE8 are al810d on the 888Ot'8 U8•. 1.8 CaAh and cuh •qulval•nts Cash and cash equivalerrts Ind16 ¢ash In hand. deFosits held at C811 banks, other Shterni Ilquid Investments with origin81 m8tLwItI88 Lrf three months or $. arKI bank overdraft•. Bank ovardraft8 8hown wrthln borroknfjng8 in vjrrent l•bilths. D•rncognltlon of fln•nclal Il•bMIII•s Fln8nual liabi16tm are derecowi8ed when th• thgrlty'l c¢ni1X lgatiOnS Oxptro tt are d18tharged or ¢an¢•llod. 1.7 Trxatlon Tha tharlty18 exempt fn>m tax on ¢arlt•blo adJ¥lde8. Crltlcal accounllng ostlmat•• and Judg•mwts In the appllcalbon cl the thority'8 &¢¢tirj polKi¢s, the truslees arn required to make judgoment8, e8tlmale8 assumptions about the carying amnt of 888ets and liabilitie8 that are not regdily apparent from other sources. The estimates and as8OCiated a$5unwtlons are based on histofKal expgrience and other fa¢tw that 8r8 COndered lo be relevant. Actual resuA¥ may differ from these eimate& The estimates and undetying aswmptwjns ¥e re¥led on an ongoing basi•. Rw$ion8 to lnting 68timate8 are recognlsed in the period in whlch the estimate 18 wsed wher8 tha re¥ision affect8 Mly that od, or In the period of the revision arKI fvIU rrbds where the rewsion aff•Lts both current and future period8. Incam• from donatlon8 and leg•cl•• Unrnstslcled Unrestrlctad fund8 fund• 2023 Donations and glfts 15,504
IQBAL AND SON'S BEREAVEMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE PERIOD ENDED 30APRIL 2023 Expendllur• on raknlng Unr•strfct•d Unr•Btrlctod funds fund• 2023 Fundrahlng ind publlclty AdvorlslrwJ 40 Exp•ndlturn on ¢harttablo aclfvlll•• Ind•p•ndont gxamlnern 2023 Dlrn¢t ¢08ts Far81 and related costs 8,054 8h*rn of Support and gov•rnanc• ¢o•ts IM• nol• 6> Govemance 1,800 7,854 Anaty8lB by lund Untestrided furKI8 7,854 Support costs allocat•d to aGtlv5ti 2023 Govemance costs 1,800 Analy•ed between: IndepeThJent examinws 1,800 N•t movem•nt In funds 2023 Thg net movement in furKls Is statad after (kng.(CldrtIng): Fees payable forthè independenl eXaMr1 ofthe dwitys $tatamenls 1,800 Trustees None of the tyustees (or peon$ thgml rEcaved •)y renwneration or benefrts from th tharity duriNJ the Period.
IQBAL AND SON'S BEREAVEMEKf SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 30APRIL 2023 Emp00• The av¢r89e nKinthly number of [8$ Perlod Wd8: 2023 Number Tru8tee8 There yre no Omployoes remulgwalK wa8 mtye £60,000. 10 Taxatlon The chaiity is exem& from laxabon w its tila5 bocwse all tts In¢m Lfj applied for eharit8bl• purpo806. 11 0•btorn 2023 Amoun1• filllng du• wlthln on• ymr. oth•r dèbtor8 502 12 Crndltorn: amounts f•lllng due thln on• yur 2023 Acxruals and deferred irKome 1,800 13 Unre•trlct•d funds The unrestri¢iod fitt)d8 oflhe crylsfr the unexpendèd balances of d(xwtlon8 and grants %thlch are not subject to spKific condition8 by donors and atorS as to hN they may be used. Th&s8 Induda deslgnated funds have been 8& ade out of urTrstricted funds by the trustees for 8CIfiC wrposa8. At 18January In¢¢)ffllng 2022 rewurc•• R•sources •xpended At 30 Aprll 2023 General funds 15,504 (7.8941 7.610 14 R•lat•d party tran•adlon8 Thwe vAra rKI d8clo6abb related paty trWwl1 rIry the Period {. none).