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 pol￿83 tset out In note 1 to Ihg )Inan¢io1 $totsment8 and compty ¥Ath the chaiity'8 EwvemirvJ d0￿ment]. ts Ch$rttlos Act 2011 and 'Accounting and Reporling by Ch￿tieS.. 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.8￿ted by th8 bereavemerbl of family membern and loved ones thrO￿h 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 P￿dIng a b8rnavemenl poer 8UPPOrt 8ervica via tra**A 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 Ch*ltknfvd 2011 to have due r&¥rd lo guldance put418hed by the C￿rIty 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 ffinor*ially 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 I￿rIal 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 an￿Unted 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 app￿Atment 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( muc￿1>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 l*al ar#1 Son's 8•reavement ServiGe8 {th• chartyl for th8 Perlod ended 30Aprfl 2023. R•gpon$lblllUM and baskn of r•port As the trustees of the charty you ar8 r0sFKffl8i￿8 fu the of th& flnancial Statements In a(￿rdance th8 rewirements of lh& ChwiiiesArt 2011 (tho 2011 ￿. I report in ￿8P¢¢I of my ex8Jnination of th8 charlty's ffinarrid statemenls carri¢(l ¢￿t uThJer 8ection 145 of the 2011 Aot. In ￿Ing out my examlnation I have foifch%*d dl the aFplic8bJ8 Dlrg*'ons giv￿ by the Charity Commisslon under ssctlon 1451Sllbl of the 2011 Act Ind•p•nd•nt wmln•rf• slat•m•nt Ywr attenUon18 th8wn to the f8cl the ha8 wepwed fttwidal statements In accordarra A￿ntIng anrj R¢porUng ty Charities weparlng their accthnt8 In accordance with the Flnanaal Reportir¥J Standard appllcablè In Ihe UK 8nd Republlc of Ireland IFRS 102) in pr•f•rwKo to the AC%￿ntIng ReForting by Charitit$.' Statement of RacA)mmended Pradco 18s￿d 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 Y￿th GeneraItyA￿pIed Accountlng Praciice effxtlve for reporbr*J 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 Regulat￿n$ 2008 other than any r8qLirem8nl that th8 accounts glve a true and fw'r view vknlch i% nol a matter con$idere￿￿tagfj of the wDVi￿￿ in tho SORP for tharlll88 not to wepare a Staknent of Ca8h Fltr•Y8. The ￿ana41 st8ten*nt8 aro Fxyed n 8terlng, r8 thè functkx￿l ojrrerw of the tharfty. Nth)netary amount8 in the8e financial slètements aro rfyJndod to the nearn8t £. Thè ItnaKaal statement8 have teen pryred undor Iho listori(al (a>st ¢cAwenllon. Tho prfndpal acc¢urrtlng policiè8 adoptad ar• sat out bel￿. 1.3 Charltable fund• Unreslricied fvnds are avallable for uso at the dl8uelon crf tro tr￿tee5 In fijrtherancè of thelr charitablo objectives. Rethcted funds are sublgd lo speufic corKkn$ by dorwJf8 or grantm 88 to how moy bo usod. The purp08es and uses of the restrlcted knds are sel clrt ￿ the r￿1￿$ 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 r￿n1￿ wthen the (*wity18 legally entitknd lo it after any performarKe ¢cmdition8 havg been r￿t, the amounts Gan be measured relLqbty. and il 18 that irK*rfn8 VAII b& rec*ived. Cash donation$ are rs¢(*3nis8d M le￿pt. 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 u￿19￿ 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 *thern￿rt. ond the amount of th8 obllgation can be me08wed rdLqtty. Expenditure is cl0￿1￿8￿ by activity. The co* of each actsvity affj m8d8 up of the total of dir8* c08ts and shared co8tB, r￿UdIng supwt (xxts invofved n undertaklng each a(*vtty. Dlrecl costs attributalje to a single 8c*vity ara allocated direcuy to that ac*wty. Shared costs whlch contribute to more than on8 activity and 8UPPOrt ¢o$ts wNch arn not attitJul8bl8 to a singl8 are opportlon&l b8ts¥een those activit*s on a basls cono18lent with the u86 of re80urces. Centr81 slaff (￿t8 are all(￿￿ed on the basis of time 8pent, 8rKI dewgdayon thorgE8 are al￿810d on the 888Ot'8 U8•. 1.8 CaAh and cuh •qulval•nts Cash and cash equivalerrts Ind￿16 ¢ash In hand. deFosits held at C811 banks, other Sh￿terni Ilquid Investments with origin81 m8tLwItI88 Lrf three months or ￿$. 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 &¢¢￿tir￿j polKi¢s, the truslees arn required to make judgoment8, e8tlmale8 assumptions about the carying am￿nt of 888ets and liabilitie8 that are not regdily apparent from other sources. The estimates and as8OCiated a$5unwtlons are based on histofKal expgrience and other fa¢tw that 8r8 COn￿dered lo be relevant. Actual resuA¥ may differ from these e*imate& The estimates and undetying aswmptwjns ¥e re¥le**d on an ongoing basi•. Rw$ion8 to ￿l￿nting 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￿ r*rbds 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 F￿ar81 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.￿(Cl￿drtIng): Fees payable forthè independenl eXaMr￿1￿ ofthe dwitys $tatamenls 1,800 Trustees None of the tyustees (or pe￿on$ 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 Emp￿00• The av¢r89e nKinthly number of ￿[￿8$ Perlod Wd8: 2023 Number Tru8tee8 There y￿re no Omployoes remulgwalK￿ wa8 mtye £60,000. 10 Taxatlon The chaiity is exem&* from laxabon w its ￿til￿a5 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 ￿a￿torS as to hN they may be used. Th&s8 Induda deslgnated funds have been 8& a￿de out of urTrstricted funds by the trustees for 8￿CIfiC 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).