Charil NutnLEr 1199287 Muslim Burial Council of North Kirklees Financial Accounts for the ear ended 31 March 2024 IAC unlan Branch House 31 Branch Road Balle Muslim Burial C Contents ncil of No Kirklees Pag• L￿al and adrninistralive inforrnation Statement of Trustees Respongblrties Trustees, Annual Report Independant examin8rfs r8port to the trustees of Muslirn Burial Council of Nortt) Kirklees Slaternent of financial activities 34 Balance she8t Notas to the awounts Muslim Burial Council of North Kirklees Le al and administrative information Nazir Daud Abdullah Yusuf Patel Mohamtned Ishaq Shahid Razak Amar Idarn Soyeb Yusuf 15 Thomfidd Dewsbury Wèst Yorkshire WF12 9LA Re Istered Cha 1199267 Number In(le endent Examinèr CGI Accountants Ltd Branch House Baley West Yorkshirè WF17 5SB Bankers Lloyds Bank 75 Commercial Street Bad8y WF17 SEQ Muslim Burial Council of North Kirkle¢$ Statement of Trust&e$ Res onsiblltl&s trust4è5 are responsible for weparing the Trustees. Annual Report and the finanual statements in accordan￿ wrth applicable law and United Kingdom Accounting StandariJ¥ Iuniied Kingdom Generally Accgpied Accountsng Pracb"cel. The Law applicable to charities in England and Wales require5 the Iru5tees to prepare linancwl statements for each financial year which give a true and lair vlew ol the slate ol affairs of the charity and of the incoming resources and application of resources of th8 charity for that PEriod. In piepaiing these financial slatem8nls, the trustees are required io.. select 5Uit8ble accounting poIic8s and then apply them consistently.. . observe Ihe methods and principles in thè Charities SORP., make judgements and estimates that are reasonable and prudent.. state whether applicable accounting stsndards have been followed, 8ubject to 8ny material departures disclosed and explained in the financkg15tat8m8nl5'. prepare the financial statements on the g(xng concem basis unless It is appiopriate to presurne that the charity will continue in operation. Musllm Burlal Councll of North Kirklees Trustees. Annual Re Tho Trustees present their ￿port and accounts for the period ended 31 March 2024. Tha accounts have bwn prèpared accordance wth the accounting policies Sel out in note 1 to the accounts and cunply with the Charills gov8ming docurnenl. the Charilie5 Act 2011 and the Statèmeni of Recommended Pra¢ttC8, 'Accounting and Reporting by Chaiilios" Issued in Marth 2005. stru¢ture OVoman¢• and mana ement Charitab18 In￿orated Organisation ICIOI IFoundationl, as outlined in ils Constitution. Th8 Trusla•s who served during the period were.. Nazir Daud Abdullah Yusuf Patel Mohammed Ishaq Sh8hid Razak Am8r IsLqm Soyeb Yusuf Ghulam Hassan Ahmed Maniyar Risk mèrta em¢nt The Muslim Burial Council of North Kirk￿e$ has given conS￿er3t10n lo the major risks to which the chanty Is exposed. A review continues to be iaken on an annual basis. In partlcular the need to ensure that appropriate funding 15 in klace. The Muli5m Burial Council of Ncyth ￿rKkn$ meets on a regular basis lo assess the impact of risks ￿entifi9￿ and mak8 J3ns to address any issues arising. The Trustees have assesse(I the major risks lo which the Charity is exposed. and are satisfiad that sysi•ms arè in place io mlugate 9xposurg. Ob ectl¥e8 and activitle8 to advan￿ the islamic faith, for the b&n8frt of the public and in accordan￿ with islamic teachiry5 as Interpreted by ahlu$-$unnah wal jam88h. by.. r8pr888ntiro th8 muslim (￿MMunity and the mosques of north kirklees at local and natk)na 18V81s b. prov￿1n9 a muslim bereavement sernrice induding funerals, burials and counselling ¢. maintaining land and f8cili118s in relation lo b8rgavements, funerals. burials a counselling d. prov￿Ing knowledge, understanding and appreciation of procedures and pra¢li¢Ès relating to funerals, as well as guidance and education on ettective. pffiGieni and dgnffjied burials ￿thIn the islamic faith. e. prov￿Ing a5S15tanGe and advi¢e to the necessary costs of burials which individuals uld not olheMse affor(I through lack of means The Trustees have paid due regard to guid8nC8 iSSU8d by th8 Charity Commission in de￿[n9 what actiwtles the Ghanty should undertake. Muslim Burlal Council of North Klrkl Trustees. Annual Re ort Financial review Thè Muslirn 8urail Council of North Kirk18es wlicy is to accrue 8 lev81 of reserves 10 ensure continual functioning of the charity through funding d8lay3 or unforeseen 8venls. The minimum arnounl required would need to cover general operating costs for 8 period of no less than thre8 months. Derlaration The trustees dec18re that trw have approved the trustees rewi 8tK>Ve. beh&W of the of Muslim Burial Council of North Kirklees Am8r Islam 6 January 2025 Muslim Burial Council of North Kirkle¢$ Inde endent examinerfs re ort to the trusteès of Muslim Burial Council of North Klrkloes Charl No. 1199267 I report on the accounts of the company for Ihe year ended 31 March 2024. which are set out on pages 6 to 9. nslbllltles o and mln The charitys trustees are responsible for the preparation of the accounts. Th8 charity's trustees corEsider that an audit is not required lor this year under section 144 01 the charib.es Act 2011 (the Charities Act) and that an independent examination is needed. 11 is my responsibility to.. - examine the accounts under section 145 of the 2011 Act.. lo follow the pro￿dUreS laid down in the general Directions given by the Charity Cornmission und8r section 14515llbl of the 2011 Act,. and to slate whether particular matters have come to my attention. My examination was carried out in accordance with the general directions given by the Charity Comrnission. An ex8rninabon indudes a review of the accounting r8eords kept by the charity and a comparison ol the accounts presented with those records. It also inclucles con$ideratson of any unusual iterns or disclosur8s In the accounts. 8nd seeking explanation5 from the trustees conceming any such mattets. The Procedures undertaken do not provide all the evidence that would be required In an audit and consequently no opinion is given a5 to whether the accounts present a'true and fair, view and the report is limited to tlw)se matters sel out in the statement below. In connectlon with my examinat¥)n. no matter has come to my atlentk)n'. 1. Which gives me reasonable cause to believe tha¢ in, any material ￿spect. the - to keep a¢counting records in a¢cordanc8 with section 386 of the Companies A¢1 2006., to prepare ac￿U￿t5 which 8ccord wrth the accountsng record5 and eomply with the accounting requirernents of the Charities Act have not been met.. or 2. To which. in my oplnlon, attention should be drawn in order to enable a proper und8rsianding of th8 accounts io b8 r8ached. CGI Accountsnt5 Ltd Accounlanls and Business Advisors Branch Housa 31 Branch Road B8U8y West Yorkshiro WF17 5SB 06 J8nu8ry 2025 Muslim Burial Council of North Kirklee5 Statement of financial activitie5 2024 2023 In¢omlng resources Fees & Cttarges DonatSons and gifts 11.188 $0.324 95 Total In¢omlng resources 11,188 50,419 Resources •xpend¢d Operating Expenses Renl 8.160 8.180 96 5,000 3.613 485 29 Grave Preparation Camotèry Maintèn8ne8 and Rèpairs Insurance T(x)Is & Equipment Stationery and printi M8mb8rships, Sub5cripIIons and Prof85sional Feès Total Operating Expenses 26.710 2.888 55 37.813 14 17.398 Capltal Expons•s Land Development Costs Total Capital Expan58S 17.683 17.683 500 500 Totsl resources expended 55.496 17.898 Net rnovernent in funds for the year 44,308 32.521 Total funds brought forward 152.972 120,451 Total funds carrled forward 108.664 152.972 Muslim Burial Council of North Klr Balance Sheet Num 92 No 24 Currfjnt ass•t$ Cash at bank 8nd in hand 108.664 152,972 Current Ilabilitles Other liabilib'es and 8c¢ru81$ N•t Curr•nt Ass•t6 108,664 152,972 Net Assets 108,664 152,972 Income Funds unreStr￿ted funds 108.664 152,972 108,664 152,972 The a(xounts were approved by Iha Trustses on 06 January 2025 So Ab(5ulLah Yusuf pafèl Muslim Burial Council of North Kirklees Notès to thè Accounts for the ear ended 31 March 2024 A¢¢ountlng poll¢tes 1.1 Basls of preparatlon The accounts have been prepared under Iha htstorical cost convention. The Charity h8$ tsken advantage ol the exernplion in FinanLMal Reporbng The accounts have beèn prepared In accordance urith applirable accounting standards. the Statement of Recomm8nded Practice, 'Accounting and Reporting by Charities" issued in March 2(A)5 and the Charities Act 2011. 12 Incomlng ResoU￿e$ Donatk)ns and other income 8r8 croditad 10 Sncomo ¥vhon received. Any income r8ceiv8d in advance are deferred on Ihe Charity's Balance She8t, until b8ing released to the SOFA in the yearto wttich they re18te. 1.3 Resources expended Restricted funds are subject to speeilic conditKJns by donors as to how they rnay be used. The purposes and uses of th8 r88trict8d funds arè sat out ill tha notès to the accounts. Governance costs represent costs associated with meetSng the conslitulional and ststutory rèquir8ments ol the charity and indude the accountancy fees and eosts linked to the strategic management of the Charity. 1.4 Accumulated funds The Charities funds con515t of unreStr￿ted and. from tlme to time. restricted atnounts. The Charity may use unrestricted amounts at its discr8tion. R8slricted funds rep￿sent income contributions that ar8 restricted to a particular purpose. in accordance with the donorfs wishes. Incorning Resource5 2024 2023 Donatlons Donations and gffls F8e5 & Charg8S 95 50.324 50.419 11,188 11,188 Musllm Burlal Council of No Notes to th& Accounts for the ear ended 31 March 2024 R8s0urces Expended 2024 2023 Rent Utslities Grave Preparation Cemetery Maintenance and Repairs Insurance Tools & Equipment Sta*"onery and printing Memberships, Subscriptions and Profe$5ional Fees 8,160 8.160 96 5,000 3,613 485 29 28,710 2,888 55 37,813 14 17,398 Employt•s Th8re wer8 no employe8s during thè poriod. Creditors.. amount5 du• within one year 2024 2023 Awuals Funds Income for thé year Expenses for the yèar Unrestricted 11,188 55,496