Charity number.. 299838
BAGH-E-ZEHRA TRUST
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 March 2021

BAGH-E-ZEHRA TRUST
Contents Page
For the year ended 31 March 2021
Report of the Trustees
1102
Independent Examiner's Report to the Trustees
Slalemenl of Financial Activities
stalemenl of Financial Position
Notes lo the Flnancial Slalements
6t011
Detailed Slalemenl of Financial Acliwlios
12

BAGH-E-ZEHRA TRUST
Report of the Trustees
For the year ended 31 Ivlarch 2021
The Trustees have pleasure in presenting their report and the finanaal slalemonls for the charity for the year
ended 31 March 2021. The Trustees have adopted the promsions of Accounting and Reporting by Charilie
Slalemenl of Recommended Practice applicable lo charities preparing their 2¢¢ounls in accordance with the
Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021 leffeclive 1
January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The main purpose of the Trust is the provision of funeral services and religious burial riles for the Muslim
community. Muslims from all backgrounds and origins are welcome lo contact us. We manage two burialj.lbty
ground plots.. {il 8agh-e-Zehra located in Br(x)kwood Cemetery, Woking and lill Jannal-al Baqi located in
Greenacres Kemnal Park Cemetery. Chislehursl.
The Trustees hold two semi-annual functions lo commemorate auspicious rtrligious days and gather the
commLJnlty lo pay their respects lo ￿e￿aSed relatives. The Trustees are responsible for continuous
improvement and maintenance of the burial grounds.
Statgment on public b&neftt
The Trustees have considered the Charity Commision's guidan￿ on publlc benefit, induding the guidance
'public benefit.. running a charity IPB21'.
FINANCIAL REVIEW
The Trust received donations, bank interest and recorded proceeds from sales of plots lolalling £176,625
during the year. Total outgoing resources amount lo £149,750of which £147,872was expended on direct
charitsble activities and £1,878 on the running costs.
Total available funds al 31 March 2021 amounted lo £63,648
The Trustees are satisfied that the Trust's activities during the peri(xl have mel Ihoir objectives and are
satisfied with the financAal position al the period end.
Reserves Policy
Th8 Trustees have reviewed the Trusts needs for reserves in line with guidance issued by the Charity
Commission where the term 'reserves describes that part of a charity's income funds that is freely available
for ils general purposes at the Iruslees, discretion in furtherance of any of the charitls obje¢ls.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
Bagh-e-zehra Tnjsl is a charilable trust registered with the Charity Commission in November 1988under
charity number 299838.11 is governed by a deed of Irusl.
Organisation Structure and Activities
The Chaiily Trustees are ￿spOnsible for the general control and management of the charity. The Iruslees
give their lime freely and receive no remuneration or other financial benefits.
The Trustees meet as a body annually and are responsible for all decisions taken in relation lo the
management of their funeral relaled services to the UK Muslim community.
Risk Manag6m8nl Policy
Tho Truslees ¢onfirm that they identify and review on an annual basis the major rlsks lo which the charity is
exposed. During the year an actual risk assessm&nl was carried out on governancg, fundraising, operations,
information technology, financ.es and legal complianGe.
1 of12

BAGH-EQEHRA TRUST
Report of tho T￿stgeS Conllnued
For thè year ended 31 March 2021
REFERENCE AND ADMINISTRATIVE INFORMATION
Nam8 of Charity
Charlty r8gistraUon numbgr
Principal addra$
BAGH-E-ZEHRA TRUST
299838
68 Qu8ensway
Bayswater
London
W2 3RL
TrustèÈ¥
The trustees and officers serving during the year and Slrbce the year end weré as follows..
Mr Safdar All
Mr Asact Shal
Mr Syed Ilyas Bin Azam
Indepondent examln8rs
GILL & CO
94 Heslon Road
Hounslow
London
TW5 OQP
Banker8
Natwesl Bank
st James'¥ & Pi(xadilly bran¢h
Piccadilly
London
W1A2DG
Approved by the BoBrd of TFUStees and signed on its behalf by
15 July 2022
Mr88fd8r'AIi" """""'"'"'""""""'"'"" .
2of12

BAGH-E-ZEHRA TRUST
Independent Examiners Report to the Trustees
For the year ended 31 March 2021
I report to the Iruslees on my examination of the accounts of the charity for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity Iruslees, you are responsible for the preparation of the acGounts in accordance with the
requirements of the Charities Aol 2011 I'lhe 2011 Act,).
I report in respect of my examination of tha charills accounts carried out under seclion 145of the 2011 Act
and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commisslon under section 14515llbl of the Act.
Indepèndènt examiners statement
I have compl618d my examination. I confirm that no mallers have come to rny allenlion in connection with
the examination giving me cause lo beliève that in any material respect..
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act,. or
2. the accounts do not accord with Ihose records,. or
3. the accounts do not comply with the applicable reouiremenls concerning the form and conlenl of accounts
sel out in the Charities (Accounts and Reports) Regulallons 2008 other than any requirement that the
ac¢ounls give a 'lrue and fair vleW whlch is not a matter considered as part of an independent examination.
I have no ¢on¢&rns and have come across no other matters in ¢onneclion with the examination lo whld)
allenlion should be drawn in this report in order lo enable a proper understandSng of the accounts to be
reached.
GILL & CO
94 Heston Road
Hounslow
London
TW5 OQP
i E/7/3
3of12

BAGH-E-ZEHRA TRUST
Statement of Financial Activities
For the year ended 31 March 2021
Notes
Unr85tricte
d funds
2020
Income and endowments
from-
Donations and lega¢i¢s
Charitable activities
Assignment of Plots
Investments
Bank interest recelvable
Total
28.421
4.496
148,179
43,200
25
49
176,625
47,745
Expenditure on..
Raising funds
Costs of generating
donations and legacies
Charitable activities
Assignment of Plots
Total
{22,2551
112,7151
617
1130,6101
1152,8651
139,4401
152,1551
Net incomelexpendlture
ReconcSllation of funds
Total funds brought forward
Total funds carrled forward
23,760
14,4101
39.888
63,648
44.298
39,888
4of12

BAGH-EIEHRA TRUST
Slatoment of Flnan¢lal Positlon
As at 31 March 2021
2024
2020
Flxed assèts
Tangible assets
12,603
12.603
9,072
9.072
Cwrènt assets
Stocks
Debtors= amounts falling due within one year
Debtors= arwunls falllng due after more than one year
Cash at bank and in haftd
12
13
13
213.200
1,351
10,578
185,056
410,185
{228.600)
83.810
1.351
17.348
60.837
163,346
11,200)
Cr•dltor¥: amounts falllng duo wlthin one year
Net cuYr•nt assets
Total assats less current Ilabmitlès
Cr•ditors: amounts fa115ng duÈ after more than one
year
14
181,585
194,188
j130.540)
171.218
1131.330)
15
Ngt assèts
63,648
39.888
Tha fvnds of th& charlty
Unrestricted income funds
Tof•Ffu"rids
16
63,648
63.648
39,888
39088
The financial statements were approved and aulhoris8d for Issue by the Board and signed on Its behalf by:
Mr Saidaf Ali
Trustee
15 July 2022
5of12

BAGH-E-ZEHRA TRUST
Notes to the Financial Statements
For the year ended 31 March 2021
1. Accounting Policies
Basis of accounting
The financial slalements have been p￿pared under the historical cost convention, 8x¢epl lor investments
whi¢h are included al market value and the revaluallon of certain Ilxed assets and in accordance with the
Charities SORP IFRS 1021 'A¢counling and Reporting by Charities.. Statement of Recommended Practice
applicab5e lo charities preparing their accounts in accDrdance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 leffe¢live 1 January 20191, and the Charities Act
2011.
BAGH_E_ZEHRA TRUST meets the definillon of a publlc benefit enlily under FRS 102. Assets and
liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the
relevant accounting policy nolelsl.
Tanglble fixed assets
Tangible fixed assets, other than freehold land, are slated al oosl or valuation less depre¢iation and 8ny
provision for Impairment. Depreciation is provided al rates calculated lo write off the cost or valuation of
fixed assets. less their estimated residual value, over their expected useful lives.
Stocks and work in progress
Stocks a￿ valued al the lower of Cost and nel realisable value after making due allowance for obsolete
and slow moving items. Cost Includes all dlrecl costs and an approprlale proportion of fixed and variable
overheads.
2. Income from donatlons and lègacles
2021
2020
Unreslrlcted funds
Donations re￿iVed
28,421
4,496
28,421
4,496
3. Income from charitable activities
2021
2020
Unrestricted funds
Assignment of Plols
Proceeds from assignment
of plots
148.179
43,200
6of12

BAGH-E-ZEHRA TRUST
Notes to the Financial Statements Continued
For the year ended 31 March 2021
4. Investment income
2021
2020
Unrestricted funds
Bank interest receivable
25
49
25
49
5. Expenditure on generating donations and legacies
2021
2020
Unrestricted funds
Support costs
22,255
12,715
22,255
12,715
6. Costs of charitable actlvltlès by fund type
2021
2020
Unrestricted funds
Asslgnm8nt of Plots
Direct cost
130,610
130,610
39,440
39,440
7. Costs of charitable actSvitiès by activity type
2021
2020
Activities undertaken directly
Assignment of Plots
130.610
39,440
7of12

BAGH-E-ZEHRA TRUST
Notes to the Financial Statements Continued
For the year ended 31 March 2021
8. Analysis of support costs
2021
2020
Voluntary Income
Support cost
Events Expenses
Electricity & Water
Ground clearance
Toilel hire & Servicing
Charitable donations
1,055
S66
534
1,800
144
1.800
528
12,705
2,757
17,940
6,088
473
Sundry expenses
10,510
Governaneè costs
Accountancy fees
Depreciation of owned
assets
1,200
3,115
1,200
1,005
4,315
2,205
22,255
12,715
9. Net incomellèxpendllurel for the year
This is slated after chargingllcredilingl..
2021
2020
Depreciation of owned fixed assets
A¢¢ountancy fees
3,115
1,200
1.005
1.200
10. Comparative for the Statement of Financlal Activities
The ¢omparalive year values on the Statement of Financial Acllviles are for unrestricted funds.
8of12

BAGH-E-ZEHRA TRUST
Notes to the Financial Statements Continued
For the year ended 31 March 2021
11. Tangible fSxèd assets
Plant and
Machinery
Fixlures
and Fittings
Cost or valuation
Total
Al 01 April 2020
Addilions
At 31 March 2021
2,558
11,264
6,646
17,910
13,822
6,646
20,468
2,558
Depreciation
At 01 April 2020
Charge for year
At 31 March 2021
Net book values
1,842
2,908
2.973
5,881
4,750
142
3,115
7,865
1,984
At 31 March 2021
574
12.029
12,603
At 31 March 2020
716
8,356
9,072
12. Stocks and work in progress
2021
2020
Long4erm contract balances
213,200
83,810
213,200
83,810
Stocks represent plots purchased by the charity for assignment lo the community members for
pre-purchase or on-demand funerals al Janal-81-Baqi cemetery.
13. Debtors
2021
2020
Amoun15 due within one year..
Prepaym6nls and accrued income
1,351
fj,351
1,351
1,351
Amounts du& after more than one yéar:
Other debtors
1 D,578
17,348
10,578
17,348
9of12

BAGH-E-ZEHRA TRUST
Notes to the Financial Statements Continued
For the year ended 31 March 2021
14. Creditors.. amounts falling due within one year
2021
2020
Other creditors
228,600
1,200
228,600
1,200
15. Crèdltor$: amounts falling due after more than one year
2021
2020
Other creditors
130,540
131,330
130,540
131,330
Creditors include the following..
Long term creditor (Plolsl
Ptsrsonal Funeral Expenses Advances
£123,250 12020.. £123,250)
£7,290 12020-. £8,080)
16. Movèment in funds
Unrestricted Funds
Balance at
0110412020
Incoming
resources
Outgoing
resources
Balance at
3110312021
General
General
39,888
176,625
1152,8651
63,648
39,888
176,625
[152,8651
63.648
Unrestrlcted Funds - Prevlous year
Balance at
OIIQ412019
Incoming
rasources
Outgoing
resourc6s
Balance at
3110312020
Gener81
General
44,298
47,745
{52,1551
39,888
44,298
47,745
152,1551
39,888
10of12

BAGH-E-ZEHRA TRUST
Notes to the Financial statements Continued
For the year ended 31 March 2021
17. Analysis of net assets between funds
Tanglble
fixed ass8t8
Net current Creditors >
assets I
one year
Net Assets
Unrestricted funds
General
General
12,603
181,585 1130.5401
63,648
12,603
181,585
1130,5401
63,648
Prevlous year
Tanglblè Net tilTrent Q￿dItorS >
ftxed assets
assets I
one year
Net Assets
Unrestricted funds
General
General
9,072
162,146 1131,3301
39,888
9,072
162,146 1131,3301
39,888
11 of12

BAGH-E.ZEHRA TRUST
Detalled Statement of Financial Activities
For the year ended 31 March 2021
2021
2020
INCOME AND ENDOWMENT
Donations and legacles
Donations
28,421
4,496
28,421
4,496
Charitable activities
Proceeds From Assignment Of Plots
148.179
43,200
148,179
43,200
Inv8stm&nts
8ank Interest Receivable
25
49
25
49
Total incoming resources
EXPENDITURE
176.625
47,745
Charitable activities
Cost Of Direct Charitable Activity
1130.610)
139,440)
1130,6101
139,4401
SUPPORT COSTS
Support cost
Events Expenses
Electricity & Water
Ground Clearance
Toilet Hire & Servicing
Charitable Donations
Sundry Expenses
11,0551
15661
11,800)
15281
16.0881
14731
15341
11,8001
{1441
112,7051
12.7571
117,940}
110,5101
Governanc6 costs
A¢counlan¢y Fees
Depreciation 01 Owned Assets
11,2001
13,1151
11,2001
11,0051
14,3151
12,2051
j52,155j
{4.4101
Total resources expended
1152.8651
Nèt Incomè
23.760
12of12
This page does not form part of the slalulory financial slalemenls