Charity number: 299838
BAGH-EQEHRA TRUST
R•port of the Trustea• and Unaudited Flnancial Statements
For the year endod 31 March 2023

BAGH￿1EHRA TRUST
Contonts Pagè
For the year ended 31 March 2023
R8Wt ofthe Trustees
1to2
Indep￿￿** Exarrmnerfs Rewtto the Truskes
statem￿ of Finarwl AL*￿￿e$
Slatement of FinaTrial Posilion
61010
Detsifed Slatemert of FinanLial Adi¥ilies

BAGH￿￿EHRA TRUST
Report of the Tfuste
For the year ended 31 PAarch 2023
The Tnjstees have pleasure n presentry their Teimyt ￿ Ihe financial statements for the charity for the year
ended 31 March 2023. The Tvustees have adopted the prow"sions of Accounbng and Reporting by Chantse&
SLitement of Recommended PraCts"￿ appI￿able to pyeparing their accounts in accordance vAth the
Financial Reporting Standard appliobk in the UK and Ihe ReWic of Ireland {FRS 102) leffeclive 1
January 2019}.
OWECTIVES AND ACTivmES
ObJ•ct5v•s and alms
The main purpose of Ihe Trust is the wovision ol funeral se￿￿$ and ￿1viouS burial rites for the Muslim
community. Muslim8 from all backgrounds and orwJin$ are W￿1¢0￿ to Conta￿ us. We manage tsvo burial
ground plots.. lil 8agh+Zehra hxated in BrOOk*r￿ Cemetery. Wokn"rwJ and lil) J￿81￿1 Baqi located in
Gfftnacres Kerr￿1 Park Cen*tery, Chi8thursL
The Truste¢$ arrange s￿1 annual functKfflS. t¥rt) al eath to Com￿emOrate auspcious
religK*ug day5 and gather the e>)mmLmty to pay Iheir resFects lo deceased relab"ves. The Trustees are
responsibl• for continuous imw)vement aTrJ mainlenarKe of the burial grounds.
Stat•M￿l on publk IMn•fft
Thè Trustees have con8idwed the Chafrty C(￿MIS1on'8 guidance on pullic benefft. induding the guidance
'public benefft.. njnning a ¢hanty {PB21'.
FIIIANCIAL RE￿E￿
The Trust received dOnat￿n$. bank inlwe81 and re¢￿ded woceedl from sales of plots lotalling £114,486
dunn9 thé year. Total OLrtwrwJ re%￿ree9 amount ta £11X.L￿1 of £102,145was exwnd¢d on direct
haritable ath"wtiés and £3.916 on th8 wnning costs.
Totsl availa￿e fvnds at 31 2023 arrthinted to £81,437
The Trustees are Satisfied that the Trust's actiwliés ￿ring thè period have met their objective8 and are
s•ti8ffled wrth the financial al the wi(¥l Ond.
RESERVES POLICY
Thé Trustees have revie4¥ed the Trusf8 neéds fry rewv•s in Ilne with guldance Issued ty the Chanty
Commission 11*t￿ the lem) 'regerves" descnbes Ihat part of a charity's incom8 fiJnd$ that 18 freely 8vailable
for general purposes at the trugtee$' discrebon in furthorwu of any olts chavity's oble(*v¢J.
STRUCTURE, GOVERNANCE AND MANAGEMEMT
Gov•rnlng documont
Bagh*Zehra Trust is a ¢harilablè trust wistered V•th Ihe Charty C(Kn￿￿On in Novem￿1 1988under
charity number 299838. 1118 w¥erned by a deed of tn
Organisati¢)n str￿ture and ACtiv￿"e1
The chanty Trustees are responsible ftw the ger￿1 ctyrtfd and managerr￿( of the charity. Thè trustees
give thelr tsme freety arKI recer¥e no remuner¥tKrf) or other f￿￿1￿1 beneffts.
The TNstees meet as • body annualty and We for all dea￿on3 taken in relation to the
management ol their fur*ral rdated sor¥Keg to the UK Mu81im corThnurwty.
Risk Managemènt Pol
The Trustees confimi that they ￿ and revitrw on an annual IM5is the maior risks to wthich the chanty ig
trxposed. During Ihe year an a￿￿01 risk a8sesgment carried out On 9ovemaneè. fvndraising, operations,
information techn￿09y. finances aTh1 legal compliance.
1c111

8AGH44EHRA TRUST
Report of th• Trn8ts•8 Contlnwl
For th• yw •nd•d 31 Il¥¢h 2023
PAncSpal •ddre••
GLL&CO
Y11A 2DG
20111

BAGM￿￿EHRA TRUST
Indopondent Examiners Report to tho Trustees
For the year endod 31 Alarch 2023
I report to the Iwstees on my examirbakn ofthe acuLnts olthe thawty fur the year ended 31 March 2023.
Re•pon•ibilNiM and basls ol i•port
As the charity trustees. are resFKffl*ble for the prep￿*1￿ of the accounts in accordance wth the
requirements of ￿ Chanlies Acl 2011 (Ihe 2011 W.
I report in fespect of my examinab.on of ts tharitys &c￿ntS Ca￿led cvJt under section 145of the 2011 Act
and in carrying out my exanwnab.on I have foltsA*J all the dnclions given by the Chanty
CoMmiss￿n under Sec*￿ 14515)Ib} of the A
Ind•pond•nt •Mmln•r• •t•tsm•nt
I have ¢ompleled my examinabon. I confinn that r￿ matters ￿ve to my attenti¢)n in 0)nr￿lIon
the examination giwng me cause lo Ixlieve It￿t in fflate￿ re8peL*
1. Accountsng reeord$ were not kept in re¥)e￿ of the Chanty •• required by ge¢btyTr 130 of the 201 l Act,. or
2. The accounts do not accor(I vith thoge records.. c
3. The accounts do not eompty %Mth the aPFAuble requirements Ihè form arKI Ca￿left1 of
accounts set out in the Chathes IAttwnts and Reports) Regulab"¢)ns 2008 other than any requirement that
the accounts gNe a and fair ¥thich a matter consthred 88 part of an in￿Pendent
examinatson
I have no concems and have come across no other matter8 in C0nr*et￿￿ with the examination lo V*thich
attention Should be dravm in thi$ report in Ixder to enable a proper understanding of the accounts lo be
reached.
GILL & CO
94 Heston Road
Houn81ow
London
rn5 OQP
28 Junè 2024
3of11

BAGH*-ZEHRA TRUST
Statement of Financial Activities
For tho year ended 31 March 2023
Unrn8trf¢tg
d fund¥
2022
Incorn• and ondowm•nts
from:
Donations and legaoes
Charrtable aCtIv￿e$
As*gnment of Plots
Investments
Bank interest receNab
Total
6,751
12.592
107,665
119,903
50
114A66
132A98
Exp•ndllurn on:
Raising fund8
Costs of generating
donations and legaues
Charftable activiti'es
Assignment of P
Tol•l
(24,677)
117,290)
185.8001
1110,4771
1101,4001
1118,6981
N•¢ In¢omo
R•¢oncillation of fvnd•
Total hJnd$ brought lop￿rd
Total lund• ¢•rrl•d forw*nl
3.989
13.800
77.448
81.437
63,648
77,448
4of11

BAGH*4EHRA TRUST
stst•m•nt of Flnancl•l Posltlon
As at 31 Mwch 2023
2022
6.733
n3
11,148
11.148
10
167,LiXI
174.800
1.351
11
Cash at b￿k and kn har¥J
40.143
199,240
12.4CQI
12
I2.9￿))
>J5.fj44
ijn
(130.9401
Total l•s• ￿J￿￿t Uablllll¥
196,640
207.988
1130,5401
13
81A37
The fund* ollh• ¢lxrtty
14
81.437
81,437
77,H8
Mr Safdarm"
TNsl¢e
28 JLTh 3)24
5d11

BAGH*-ZEHRA TRUST
Notes to the Financial Statements
F¢y tho year ondod 31 PAarch 2023
1. Accountmg Polici
B•$l¥ of •¢¢ounting
The financial staterr￿ts have been wepared under the historical ts)st convention, excepl for investrnents
ich are inclu¢Jed at market value and the revaluation of certain fixed assets and in accLJrdan¢e wlh the
Charities SORP (FRS 1021 'Accounting and RerrtKb"ng by Chariknes.. Ststement of Recomrnended Prath'ce
applit2ble to chantses preparing their accounts in &cordance wth the Financial Reporting Standard
applicable in UK and Republ￿ of IrelaNI {FRS 1021 leffec*ve 1 Jwbuary 20191. and the Charities Act
2011.
BAGH-E-ZEHRA TRUST meets the definilion ofa w￿11¢ benefft entrty under FRS 102. Assets and
liabilities are inthally W￿niSed al historical cosl or transaction value unless otheN*ise ststed in the
relevant a(xounting policy notels).
Tanglbl• fix•d *•sets
Tangible fixed assets. ¢)ther than freehobd land, are slated at cost or valuabon bss deprerialion and any
provision for impairment. DeF*eoatson is provided at r*s cal￿tated to vKite off the cost or valuation of
fixed assets. less their ests"mated residual value, over th￿r expected usefvjl lives.
Sto¢k8 •nd work in
Stocks a￿ valued at the lo*tr of ￿$¢ aThJ net realisa￿e vakn& after maknng due allowa￿ for obsolete
and ￿0W Mo￿n9 items. Cost indudes al threct ￿$ts and an appropri*e proporb.on of fixed and variable
overheads.
2. Incom• frtyn donal10￿ and lty•¢l
2023
2022
Unrnstrlcted funds
Donations received
6,751
12,592
6,751
12,592
3. Incom• from ¢ha(ftable acllv
2023
2022
Unrn•tricted fvnds
Assunment ofPkJts
Prc¢eeds from assignment
of plots
107,665
119,903
6of11

BAGH*-ZEHRA TRUST
Not08 to the Financial Statemènts Continuad
For the year ended 31 IAarch 2023
2023
2022
Unrnstrictod funds
Bank interest receivable
50
Expendliure on g•nernting donations l•ga¢
2023
2022
Unrestricted funds
Support costs
24.677
17,298
24.6TI
17,298
6. Cwts ol charitsbl• actlvltl•s by fvnd type
2023
2022
Unmtslet￿ lund¥
A¥¥ignm•nt of Plots
Direct cost
85.800
85.800
101,400
101,400
T. Costs of charilabl• a¢llvlllp• by actsvity typ•
2023
2022
Aetl¥ll1￿ undertaken dir•cty
A$*gnmenl of Plots
85,800
101,400
7of11

BAGH*-ZEHRA TRUST
Notes to the Financial Statements C¢)nlinuod
For the year ended 31 March 2023
8. Anal￿1¥ of supportcosts
2023
2022
V¢lurtsry In¢om•
Support cost
Events Expenses
Elethcty & Water
Ground clearance
Toilet hFre & SerV￿ng
Charitable donation$
Sundry expenses
3,070
1,053
1,800
1,491
9,720
1.145
18.279
2,152
687
1,800
630
4.511
2,678
12.458
Governane• costs
Independent
Examinets fees
Bookkeeping softMRre
Depreciation of 0¥￿ed
assets
1.700
1.200
283
4,415
3,640
6.398
24,677
17,298
9. Tanglbl• fixed *Mets
Plant and
Machinery
Fixtures
and Fittings
Cost or Valuation
Total
At 01 April 2022
At 31 March 2023
3,531
3.531
19.122
19.122
22,653
22,653
D•prn¢lati(•n
At 01 April 2022
Charge lor year
Al 31 Mareh 2023
Net book values
2,156
9,349
11,505
275
4,140
13A89
4.415
15,920
2.431
At 31 March 2023
5.633
6.733
At 31 March 2022
1.375
9.773
8of11

BAGH￿￿E￿RA TRUST
Notss to thè Financial Statements Conlinued
For the year erKled 31 March 2023
10. Stocks and wortt In progrM•
2023
2022
Long.temi Contra￿ balances
167,000
174,800
167.000
174,800
11. D•btorn
2023
2022
AM(￿nts du• t*lthln on• y••r.
Prepayments and awued i
1,351
1,351
1.351
1,351
Amounts du• •ft•r morn than ¢yw y•ar.
Othef fjebtors
50
600
600
12. Crndltorn: •mounts f•lllng du• T*lthln ¢yb• y••r
2023
2022
2.900
2,400
2AOO
13. Cr•dllor•: •mounts hlllng du• aft•r morn th•n on• y••r
2023
2022
Other crnditors
130,940
130.yo
130.940
130,540
c￿ditorS ind￿le the follo*ing'.
Long lemi creditor IPlot$l
Personal Funeral Expenses Advances
£123.250 12022.. £123.250)
£7.690 12022.. £7,290)
9of11

BAGH*-ZEHRA TRUST
Notss to the Financial Statements Conlinu*l
For the year ended 31 March 2023
1& Pkn•m•nt In lund•
Unmtrlcl•d Fund¥
Balanc• •1
0110W2022
In¢¢Nning
r•SOu￿
Outgolng
Balanc• at
rn•ourcK 3110312023
Genero1
General
114,486
{110,477}
81,437
nM48
114A66
1110.4771
81.437
Unrn•trl¢t•d Fund•- Pr•vlou• y•ar
8*lance at
0110412021
In¢omlng
Outgolng
M￿rCe• rn•ourc
Balanc• It
3110312022
Genernl
General
63.648
132.498
(118,6981
77,448
63.640
132,498
1118,8981
77.448
15. A￿ty1￿ ol n•t a•••ts ￿(w••￿ fvnd•
Tanglbh N•t currnDt er•dttorn > N•t A•••t•
fix•d ••wts i on• ywr
Unrn•trlcl•d fund•
Gener81
ral
6,733
205.644 1130,9401
81,437
6.733
20&644 1130.9401
81A37
Pr•vlou• y••r
T•n9lbl• Il•t ¢m•nt cred￿ > N•t A•8•1•
Unrn•trlcl•d fund•
Genernl
General
196,840 1130,5401
77,448
196.840 1130.640)
77.448
10of11

BAG￿￿￿EHRA TRUST
Detailed SLitement of Financial Athibes
For the year ended 31 March 2023
2023
2022
INCOME AND ENDOWMENT
Donation5 and legacies
Donations
6.751
12.592
6.751
12.592
Charitsbb aeti¥iti
Pr(Keeds From AssKJrMr*nt or Plots
107,665
119.903
107.665
119,903
Inveslments
Bank Interest Receivab
50
Total incoming rnsources
EXPENDITURE
Charltabl• actlvlll•s
Cost 01 Direct Chafitsble Athity
114.466
132A98
185.8001
{101,4001
185.81XII
1101.4001
SUPPORT COSTS
Support ¢ost
Events Expenses
Electriaty & Water
Ground Clearance
Toilet Hire 8 serv￿Ing
Charitable Donati￿¥
SurKlry Expenses
13,0701
11,0531
11,8001
{1,4911
19.720
11,145)
12,1521
18871
11,8001
18301
14.5111
12,6781
118.279)
112.4581
Gov•man¢• costs
Independent Examiners Fees
B¢)okkeeping SOf￿Are
11,7001
12831
14.4151
(1,2￿)}
{3,640)
16.3981
{4.8401
Total resources •xpended
{110,4771
1118.6981
Net Incom•
3.989
13.800
11 of 11
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