Charity number: 299838 BAGH*IEHRA TRUST Report of the Trustees and Unaudited Financial Statements For the year ended 31 March 2024 BAGHEIEHRA TRUST Contents Page For the year ended 31 March 2024 Report of the Trustees 1 to2 Independent Examinerfs Report to the Trustees Statement of Financial Activities Statement of Financial Posits'on Notes to the Financial Statements 6t010 Detailed Statement of Financial Activities 11 BAGH-EQEHRA TRUST Report of the Trustees For the year ended 31 March 2024 The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectlves and aims The main Purpose of the Trust is the provision of funeral services and religious burial rites for the Muslim community. Muslims from all backgrounds and origins are welcome to contact us. We manage fvio burial ground plots". (i) Bagh-e-zehra located in Brookwood Cemetery, Woking and (li) Jannat-al Baqi located in Greenacres Kemnal Park Cemetery, Chislehurst. The Trustees arrange four semi annual functions, bNo at each cemetery. to commemorate auspicious religious days and gather the community to pay their respects to deceased relatives. The Trustees are responsible for continuous improvement and maintenance of the burial grounds. ststement on public benefft The Trustees have considered the Charity Commision's guidance on public benefft, including the guidance 'publi¢ benefft". wnning a charity (PB2}'. FINANCIAL REVIEW The Trust rec￿Ved donations, bank interest and recorded proceeds from sales of plots totslling £74,591 during the year. Totsl outgoing resources amount to £67.271 of which £64,673was expended on direct charitable activities and £2,598 on the running costs. Totsl available fvnds at 31 March 2024 amounted to £85,438 The Trustees are satisfied that the Trust's activities during the period have met their objectives and are satisfied wth the financial position at the period end. RESERVES POLICY The Trustees have reviewed the Trusys needs for ￿serveS in line with guidance issued by the Charity Commission where the tem "reseprfes" describes that part of a Charity's income funds that is freely available for its general purposes at the trustees, discretion in furtherance of any of the chanty's objectives. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Bagh-e-zehra TTUSt is a charitable trust registered with the Charity Commission in November 1988under charity number 299838. It is governed by a deed of trust. Organisation Stwcture and Activities The charity Trustees are responsible for the general control and management of the charrty. The trustees give their time 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 to the management of their funeral related services to the UK Muslim communty. Risk Management Policy The Trustees confirm that they identrfy and review on an annual basis the major risks to which the charity is exposed. During the year an actual risk assessment 4vas carried out on govemance, fundraising, operations, infonnation technology, finances and legal compliance. 1 of11 BAGH*4EHRA TRUST Rewl of the Trustees Contlnu•d For the yoar ended 31 March 2024 Namo of Charfty BAGH￿.zEHRA TRUST W2 3RL TnJstM• Mr Ss*d lfyas B*) Azam GILL & CO TW5 OQP W1A 2DG 08 2025 20111 8AGH-E.ZEHRA TRUST Independenl Examlners Report to th• Tru•tee• For the year •nded 31 Mareh 2024 I r•pcxt to Iho trust￿ on my ex8mlnotKm of Ihe a¢cwnls ol Ihe ehanly lof lh8 year ended 31 Mar(* 2024. AS the ch8nty truslees. 8re responslble for Ihe prep8f81K>n of Ihe accrjjnts in acccrtdance wih the rnquirnments ol Ihe Ch8Titles Acl 2011 {Ihe 2011 Acl'l I reF￿ Sn r•sp•cl ol my 8xamin8t￿ ol th8rlW8 x¢4xJnl• c8ryi•d oul under 14501 tho 2011 Acl and In oul my 8x8mln8b.on I have lolkywed 811 tho appltth diroclw)n8 given ty Ihe Charity Commlssk)n under Seclbn 14515Mb) ol Acl. 1. Acxx)unlkng r•¢ N8t Assots fixed 8$9ots assets I ¢Jne yoar Illabllitlesl Unrestricted funds General General 3,414 213,164 (131,140) 85,438 3.414 213,164 1131.140) 85,438 Previous year Tanglble Ngt current Credltorn > P48t Ass•ts Ilxed as8ets aBsots1 one yoar {Ilabllltlosl Unrestrlcted funds General General 6,733 205,644 (130,940) 81,437 6,733 205.644 1130,940) 81,437 10of11 BAGH-EIEHRA TRUST Detailed Statement of Financial Activities For the year ended 31 March 2024 2024 2023 INCOME AND ENIK)WMENT Donatlons and legacies Donations 9,460 6,751 9.460 6,751 Charitable actlvltles Proceeds From Assignment Of Plots 64,360 107,665 64,360 107,665 Investments Bank Interest Receivable 771 50 771 50 Total incomlng resources EXPENDITURE Charitable activities Cost Of Direct Charitable Activty 74,591 114,466 <50,000) (85,800) {50,000) (85,800) SUPPORT COSTS Support cost Events Expenses Electricity & Water Ground Clearance And Maintenance Toilet Hire & Servicing Charitable tkjnations Sundry Expenses (3,159) (1,052) (2,891) (1,944) (5,660) (366) (3,070) (1,053) (1,800) (1,491) (9,720) (1,145) (15.072) 118,279) Governance costs Independent Examiners Fees Bookkeeping Software Depreciation Of Cmned Assets {1,700) (499) (3,319) (1,700) {283) {4,415) 15.518) 16,398 Total resources expended 170,5901 1110,477) Net Income 4,001 3,989 11 of 11 This page does not form part of the stslutory financial ststements