Trustees’ Annual Report Financial year end: 30/11/25
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Gardens of Mercy
Report of the Trustees for the year ended 30 November 2025
The trustees of the Garden of Mercy (GoM) present their second annual report since its registration with the Charity Commission on 20 February 2024. This report covers the period 1 December 2024 to 30 November 2025. They confirm that they comply with the Charities Act 2011.
Reference and administration information
Charity Name: Gardens of Mercy Charity Registration Number: 1207113 Registered address: 19 Greenbank Ave Plymouth PL4 8PS
Board of Trustees:
Dr Salim Husain Mahadik (Chair) Ayman Almerei Khalil Rahman Amir Gul Moshahid Ali Syed Humayun Kobir Ishak Mohammed Almor Sulleiman Jumaa Dr Aklak Miah Susette Muslimah Parry (left June 2026) Mansell Ahmed Dr Roksana Ferdousi Haroon Azimi Abul Hasnat Dr Ishaka Shitu Dr Omar Almasri Dr Dureid Rifai (left June 2026) Amir Abdullah Ahmad Mohammed Suruj Miah Dr Hawa Abdulmajid Gashut Tafiqul Islam Dr Hassan Sdiq Dr Mohammed Omer Abubakr Liakoth Ali Dr Ahmed Elmasry Buyondo Mohamed Muganzi
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Bankers:
Natwest Bank Westgate Street Launceston Cornwall PL15 7AG
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Structure, Governance and Management
Governing Document
Gardens of Mercy is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales under charity number 1207113. The charity was registered on 20 February 2024 and is governed by its Constitution, which was adopted on 23 January 2024 .
Organisational Structure
The charity is governed by a Board of Trustees, who are responsible for the overall direction, governance and management of the charity. All trustees serve in a voluntary capacity and receive no remuneration or other financial benefit for their services.
The Board meets regularly, normally on a monthly basis or more frequently where required. Trustees may attend meetings either in person or remotely to ensure full participation in decision-making. Minutes are recorded for all meetings, and decisions are made collectively by the Board.
To support the effective operation of the charity, the trustees may establish subcommittees or working groups to oversee specific areas of activity. These groups draw upon the skills and experience of trustees and volunteers and report back to the Board, which retains overall responsibility for governance and strategic decisions.
Recruitment and Appointment of Trustees
The Board is responsible for the recruitment and appointment of new trustees in accordance with the charity's Constitution. Prospective trustees may be nominated by mosques, Islamic organisations and community groups representing the Muslim communities of Devon and Cornwall.
When considering appointments, the trustees seek individuals who possess the skills, experience and commitment necessary to support the charity's aims and long-term development. Particular value is placed on candidates who demonstrate integrity, community involvement and a willingness to contribute their time and expertise.
Prospective trustees may be invited to attend Board meetings as observers to gain an understanding of the charity's objectives, governance arrangements and current activities before appointment.
Trustee Induction and Training
New trustees receive an induction to familiarise them with the charity's governance, objectives and legal responsibilities. They are provided with the charity's governing document, the most recent Trustees' Annual Report and Financial Statements, together with relevant guidance published by the Charity Commission to assist them in fulfilling their duties effectively.
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Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law, the Charities Act 2011 and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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make reasonable and prudent judgements and estimates;
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The trustees are also responsible for maintaining proper accounting records that accurately disclose the financial position of the charity and enable compliance with the requirements of the Charities Act 2011.
In addition, the trustees are responsible for safeguarding the charity's assets and for taking reasonable steps to prevent and detect fraud, financial mismanagement and other irregularities.
Risk Management
The trustees regularly review the principal risks facing the charity, including operational, financial, legal and regulatory risks. Appropriate policies, procedures and internal controls are in place to manage and mitigate these risks, and these arrangements are reviewed periodically to ensure they remain effective and proportionate to the charity's activities.
Objectives and Activities
Our Aims
The charity's objects, as set out in its Constitution, are:
To promote the Islamic religion by providing funeral services and maintaining land for the benefit of the Muslim community in Devon and Cornwall in accordance with the principles of Islam.
Our Objectives
The charity exists to establish and maintain suitable Muslim burial facilities and to support the Muslim community in Devon and Cornwall by providing funeral and burial services in accordance with Islamic principles and practices.
In pursuing these objectives, the trustees have had due regard to the Charity Commission's guidance on public benefit. The charity continues to work towards delivering accessible, dignified and affordable Muslim burial provision while ensuring compliance with all relevant legal, planning and environmental requirements.
Strategies (for achieving objectives)
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Planning Application
The charity submitted an application to Cornwall Council for a change of use of the land to enable its development as a Muslim burial ground. Following discussions with the Council's Planning Officer, the application was withdrawn on the advice that it should be resubmitted with the support of specialist planning consultants to improve its prospects of success.
The proposal attracted significant opposition from local residents, resulting in a large number of objections and considerable media attention, including national coverage.
The trustees also sought advice from a specialist bereavement design and planning consultancy. The estimated costs for progressing the project exceeded £104,000, substantially higher than originally anticipated and beyond the financial resources available to the charity at that time.
These factors led the trustees to review the viability of the project and to consider alternative approaches to meeting the charitable objective of providing Muslim burial facilities in Devon and Cornwall.
Burial Land
Following further investigations, the trustees considered developing a smaller section of the acquired land, comprising less than one hectare, for use as a Muslim burial ground.
Groundwater investigations commissioned by the charity, together with discussions with the Environment Agency, concluded that the site would likely only be suitable if a bespoke environmental permit for burials were obtained. Such a permit would require additional environmental monitoring and ongoing compliance, resulting in increased costs and operational complexity.
In light of these findings, the trustees have considered whether it would be in the charity's best interests to sell the land and pursue more viable alternatives for providing Muslim burial facilities.
Alternative Burial Land
The trustees are currently exploring a number of alternative options, including:
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Acquiring or using part of a site in Saltash, Cornwall, which has already received planning permission.
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Working with Yealmpton Woodland Burials to designate and consecrate a dedicated area for Muslim burials.
The trustees remain committed to securing a sustainable, suitable, and accessible Muslim burial provision to meet the needs of the communities of Devon and Cornwall.
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Public Benefit
Taking into account the progress made during the reporting period, the trustees are satisfied that the charity continues to operate for the public benefit in furtherance of its charitable objectives.
The charity continues to advance the provision of Muslim burial facilities across Devon and Cornwall by identifying and evaluating suitable burial sites, engaging with planning and environmental authorities, and exploring alternative solutions where necessary.
The trustees remain committed to establishing a burial facility that, when operational, will provide affordable and dignified Muslim burials. The intention is to offer burial services at a cost significantly lower than many local authority cemeteries, with further financial assistance available, where possible, for individuals and families experiencing financial hardship, ensuring that no one is prevented from accessing a Muslim burial due to lack of means.
Financial Review
Financial Position
During the reporting period, the charity recorded:
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Total incoming resources: £355.42
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Total resources expended: £1216.00
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Net movement in funds: -£860.58
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Balance: £1254.71
The charity remained financially stable throughout the year and had no outstanding borrowing or liabilities. The trustees continue to manage the charity's finances prudently, ensuring that expenditure is carefully controlled and directed towards advancing the charity's objectives.
Expenditure during the year primarily supported the charity's work in progressing the establishment of Muslim burial provision in Devon and Cornwall, including planning, environmental assessments, professional advice and the investigation of alternative burial opportunities.
Statement of Assets and Liabilities
| Section | Details | Unrestricted Funds |
Restricted Funds |
Endowment Funds |
|---|---|---|---|---|
| B1 Cash funds | Bank account balance at 30 November2025 |
£1,254.71 | £0.00 | £0.00 |
| B2 Other monetary assets |
None | £0.00 | £0.00 | £0.00 |
| B3 Investment assets |
None | £0.00 | £0.00 | £0.00 |
| B4 Assets retained for the |
None | £0.00 | £0.00 | £0.00 |
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| charity's own use |
||||
|---|---|---|---|---|
| B5 Liabilities | None | £0.00 | £0.00 | £0.00 |
At 30 November 2025 , the GoM held cash funds of £1,254.71 , representing the balance held in the bank account.
The charity held no other monetary assets or investment assets at the year end. No other assets are retained for the charity's own use.
The charity had no known outstanding liabilities at 30 November 2025.
Reserves Policy
As the charity is currently in the development phase and is working towards securing a suitable burial site, the trustees have not established a formal reserves policy. Once a burial ground has been acquired and becomes operational, the trustees intend to adopt an appropriate reserves policy to ensure sufficient funds are available for the long-term maintenance, management and sustainability of the cemetery.
Principal Funding Sources
The charity's principal source of income continues to be voluntary donations from members of the Muslim community. Donations are received through bank transfers, collections at local mosques and community events, and contributions made directly by supporters.
Where appropriate, the charity has also benefited from Qard Hasana ( interest-free benevolent loans), which have been repaid in accordance with the agreed terms and in line with Islamic principles.
Plans for the Future
The trustees remain committed to fulfilling the charity's objectives and intend to focus on the following priorities during the coming year:
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Continuing to raise funds to support the charity's activities and long-term sustainability.
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Strengthening the charity's financial governance and risk management arrangements.
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Securing suitable land for a Muslim burial ground serving the communities of Devon and Cornwall.
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Progressing planning, environmental and regulatory requirements associated with future burial provision.
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Developing complementary services, including bereavement support, community education and public awareness relating to Muslim funeral practices.
The trustees remain confident that, with the continued support of the local Muslim community and stakeholders, the charity will be well placed to achieve its long-term objectives.
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Signed on behalf of the Board of Trustees
Dr Salim Mahadik Chair of Trustees
Gardens of Mercy (Charity No. 1207113) Dated: 26/08/26
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| Gardens of Mercy | 1207113 | |||
|---|---|---|---|---|
| Receipts and payments accounts | CC16a | |||
| For the period from |
01/12/2024 | To | 30/11/2025 |
| Section A Receipts and payments | Section A Receipts and payments | |||||
|---|---|---|---|---|---|---|
| A1 Receipts | Unrestricted funds to the nearest £ 355 - - - - - - - 355 - - - 355 1,216 - - - - - - - - 1,216 - - - 1,216 - 861 - 2,115 1,254 |
Restricted funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Endowment funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds to the nearest £ 355 - - - - - - - 355 - - - 355 1,216 - - - - - - - - 1,216 - - - 1,216 - 861 |
Last year to the nearest £ |
|
| Cash bank deposits | 355 | - | ||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| Sub total(Gross income for AR) |
355 | - | ||||
| A2 Asset and investment sales, (see table). |
||||||
| None | - | |||||
| - | - | |||||
| Sub total | - | - | ||||
| Total receipts A3 Payments |
||||||
| - | ||||||
Totalpayments |
1,216 | - | ||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| **Sub total ** | 1,216 | - | ||||
| A4 Asset and investment purchases (see table) |
||||||
| , | - | |||||
| - | ||||||
| **Sub total ** | - | - | ||||
| Total payments Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end |
||||||
| - | ||||||
| - 861 | - | - | - 861 | - | ||
| - | - | - | - | - | ||
| 2,115 | - | - | 2,115 | - | ||
| 1,254 | - | - | 1,254 | - |
CCXX R1 accounts (SS)
26/08/2026
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| Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | |
|---|---|---|---|
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets |
Signature S Mahadik Details Details Total cash funds (agree balances with receipts and payments account(s)) Details Details Details |
Unrestricted funds Restricted funds to nearest £ to nearest £ 1,254 - - - - - 1,254 - OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) - - - - - Print Name Dr Salim Mahadik |
Endowment funds to nearest £ |
| - | |||
| - | |||
| - | |||
| - | |||
| OK | |||
| Endowment funds to nearest £ |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| When due (optional) |
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| Date of approval |
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| S Mahadik | Dr Salim Mahadik | 26/08/2026 | |
CCXX R2 accounts (SS)
26/08/2026
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