Charity number: 299838 BAGH2EHRA TRUST Roport of Iho Trustees and Unauditod Financial Statomonts For the year ènded 31 March 2025
8AGH*QEHRA TRUST Contents Page For the year ended 31 March 2025 Report ofthe Twstees 1to2 Independent ExaThwnerfs Report lo the Tnjstees Statement of Finanoal A¢b"wb"es Statement of Financial Posrtion Notes to the Financial Statements 6t011 Detsiled Ststement of Finanaal Activilies 12
BAGH-zEHRA TRUST Report of the Trustees For the year ended 31 March 2025 The Trustees have pleasure in presents'ng their report and the finanaal statements for Ihe charity for the year ended 31 March 2025. The Trustee$ have a1opted the PWSK>ns of A¢¢ounts"ng and Reporting by Chanties Statement of Recommended Practi alcable to charrties prepanng their accounts in accordance wrth the Financial RepoTb"ng Standard appli&Ie in the UK and the RepublK of 1laftd IFRS 102} (effective 1 January 20191. OWECTIVES AND ACTivmES Obj•etiv•s and alms The main purpose of the Trust is the prowsion of fiJneral services and religious burial rites for the Muslim community. Muslims from all backgrounts and origins are Welcome to contact us. We manage tsvo burial ground plots.. li) Bagzehra located in Br(kr Cemetery, Woking and {iil Jannat-al Baqi located in Greena¢S Kemnal Part Cemetery, Chislehur5t. The Trustees airange four semi annual functions, at each cemetery, to commemorate auspicious religious days and gather the comrnunty to pay their Spects to deceased relthes. The Trustees are responsible for continuou$ improvement and maintenance of the burial grounds. Statement on publSc b8n•fft The Trustees ttave congdered the Charrty Comrrision'5 guKlance on public benefit, induding the guidance 'public benefft." running a charty IPB21'. FINANCIAL REVIEW The Trust received donakn"ons, bank interest and recorded prcceeds from sales of plots totslling £239.483 during the year Total outgoing resources arrK)unl to £209.7[oI vknich £197,848was expered on direct charitable a¢bvities and £8,772 on tr running $ts. Totsl available funds at 31 March 2025 amourrted to £108.958 The Trustees are satisfied that the Trusvs ath"vthes during the period llave mel their objecb.ves an¢J are Satisfied Trmth the financial pOSrti at ts period end. RESERVES POLICY The Trustees have reMeed Ihe Trusvs reds for reser¥es in line guidarKe issued by the Charity Commission vthere the term 'reserves- describes that part of a chanty's income fvnds that is freely available for rts general purposes at the trustees. discreb'on in furtherdn¢e of any of the thanty's obiethes. STRUCTURE, GOVERNANCE AND IAANAGEIIJEMT Govèrning document Bagh+Zehra TnÈst 1$ a tharitab trust wsstered the Charrty Comm4SSbon in November 1988under charsty rhL#mber 299838. It is govemed by a deed of trusl. Oiganisation Stru¢iure and ActNit The charity Trustees are responsible for the gerral contrd and management of the tharty. The trustees give their time freely and receive no remuneratKm or other financial benefits. The Trustees meet as a boty annualty and are $)nSIe for dea"sions tsken in relation lo the management of th"T fvneral related seNices to the UK SlIM communty. Risk Management Policy The Trustees ¢onfirm that they Klentrfy arKI revw on an annual basis the major risks io the charity is exposed. During the year an actual risk assesswent ¢arrd out on govemance. fundraising, operabons, irrformats.on technology, finan$ and legal complianc. 1of12
GU&CO W1A 20112
BAGHl£mRA TRUST Ind•p•nd•nt Ex•mln•rn R•port to th• TnMt••• For th• yr •nO•d 31 M•reh 2025 I rew tritheg (Y¢ my •x•ffdnthn rtlty kn th• y•w 31 2025 R••poMlblllll•• •nd ol r•port reqiwremthts of CharlV•• Acl 2011 2011 41. I re in of my •x•mlnthn rf th• cl•lty'1 rth•d wt urthr •eth 14Sof th• 2011 Ad and in ¢¥n0 tsjt my •x•minAkn l •# Il tfjT th• C Commi5SKfft under secbon 145(5Mbl ol th• Act 1. Ac<rAWrtYy m¢• vnr• rnt th• ChwAy •• w1•] 130 crftr* 2011 kt ty GLL&CO 3d12
BAGH-E-ZEHRA TRUST Statement of Financial Activities For the year ended 31 PAarch 2025 Unrestrict• d funds 2024 Income and endoVmnts from: oonab.ons and legacies Charitable activities Assignment of Plots Investments Bank interest receivable 18,414 9,460 220,345 64,360 724 771 Total 239,483 74.S91 Exp¢ndlturn on: Raising lunds Costs of generabng donations and legaoes Chantable activities Assignment of Plots Total {19,8271 {20,5901 1189,8791 1209,7061 {50,0001 170.5901 Net income Reconciliation ol fund5 Totsl ftJnd$ brought forward Total funds carried fonvanl 29.7n 4.001 85,438 115,215 81,437 85.438 4of12
A• •131 IAwth 20 3.414 3A14 10 11 14.156 117,(IXI 121,3 1.318 iC*.958 96246 2W14 21Q5¢4 {3.4(Xl) I3.4) 12 241.014 sn (131.140) 13 (131.140) 113 14 115215 115315
BAGHEHRA TRUST Notes to the Financial Ststements For the year ended 31 PAarch 2025 1. Accounting Pol•ci•s Basis of accounting The financial statements been Ppal under the historical cost corNention. except for investsnents wich are Included at markel value and the revaluation of certain fixed assets and in accordance Mth the Charities SORP IFRS 1021 'Accounting and Reporb"ng by Charib"es". Statement ol Recommended Prathce applicable to charitses preparing their accounts in accordance wih the Financial Reporting Standard applicable in the UK and RepulJi¢ of Ireland IFRS 102) {effeCte 1 January 20191, and the Charities Act 2011. BAGH-E-ZEHRA TRUST meets the definition of a publtc benefit entity under FRS 102. Assets and liabili(ies a In'allY recognised at historical cost OT transac"on value unless otherwtse state<l in the Televanl accounb.ng policy note(sl. Going concern The are no malerial Lsncertainlies about the thanty's atslty to continue. Tangible fixed assets Tangible fixed assets, other than freellold land. are ststed at cost or ¥aluatKJn less deprec4akn.on and any provision for impaimenl. Oepwiab'on is provided at rates cakuL4led lo wnte off the cost or valuation of fixed assets, less their esb"mated re%dual value. over their expected useftd lives. Stocks and work in progress Stocks a valued at the lower of cost and net alIsable value after making due alknvance for obsolete and slow moving items. Cosl Éndudes all direct costs and an apyopnate proporbon of fixed and variable overheads. 2. Incom• from donalions and leg¥¢ies 2025 2024 Unmtri¢tsd funds Donations recesved 18,414 9.460 18A14 9.460 3. Income from ¢harltabl• aclivit 202S 2024 Unr•strictert fvnd$ Assignment of Plots Income from d)aritsble acbvth'es 220.345 64.360 6of12
BAGH-E-ZEHRA TRUST Notes to the Financial Statements Continued For the year ended 31 March 2025 4. Investm•nt Incomo 2025 2024 Unrejtricted fund• 8ank interest CeiVable 724 771 724 771 S. Exp•ndttuY on g•n•ratlng donallon• and l•ga¢lo• 2025 2024 Unr•strtct•d fund• Support casts 19,827 20,590 19,827 20,690 6. Co•ts of ¢harltabl• •ctlvlll•• by fvnd typ• 2D25 2024 Unrntrktsd fund• AMlgnm•nt ol Plots Direct cost 189,879 189,879 50.000 60.000 7. Co•ts of ¢h•rllabl• ctlvbll•8 by actlvlty typt 2025 2024 A¢Wvltl•• und•rtak•n dlr•cty Assignment of Plots 189.879 so,000 7of12
BAGH-ZEHRA TRUST Notes to the Financial Stat¢ments Continued For tho year ended 31 Wiarch 2025 8. Analysls of support costs 2025 2024 Voluntary Income Support cost Events Expenses Electricity & Watef Ground Clearan and maintenance 2,083 1,018 2.499 3,159 t.052 2,891 Toilet hire & Serviong Charstable donations 1,212 5.886 1.774 14.472 5.660 366 Sundry expenses 15.072 Governance costs InYependent Examiners fees 1,700 1,700 Bookkeeplng sofN¥are Depreciation of owned assets $69 3,086 499 3,319 5.355 5.518 19,827 20.590 80112
BAGHIEmRA TRUST Notes to the Financial Statements Continued For the year ended 31 March 2025 9. Tanglbl• fix•d a•Mts Plant and Machinery Fixtur•s and Flttlng• ¢t or valuation Totsl At 01 April 2024 Additions At 31 March 2025 3.531 19,122 5.013 24,135 22,653 5,013 27,666 3.531 D•pr•ciatlon At 01 April 2024 Charge for year At 31 March 2025 N•t book valu•• 2.651 16,5BB 19,239 176 2.827 2,910 19,498 3,086 22,325 At 31 March 2025 704 4,637 15.341 At 31 March 2024 880 2,$34 3,414 10. Stock8 and worf( In Pff)grn 2026 2024 Long.lern wnlract balances 14,156 117,000 14,166 117,000 11. O•btorn 2025 2024 Amounts du• wlthln on• y••r. Pfepayments and afLnJe¢J InMe Other debtoryJ 1,418 119.882 1,318 121,300 1,318 Other debtors1£119,882) refiects the outstsndirvj inbbices tr 0t awgnments. 12. Creditorn: •mounts flllng due wlthln on• yor 2025 2024 other credilors 3.400 3,400 3NOO 9of12
8AGHEHRA TRUST Notes to tho Financial Ststements Continued For the year ended 31 IAar¢h 2025 13. CY•dllors: amotsnts falllng du• •ft•r moY• th•n ¢)n• ye•r 2025 2024 Other creditor5 131,140 131.140 131,140 131,140 CrediloT¥ indude the following.. Lon9 term dItOr (Plots) Personal Funernl Expenses Athan £123.250 12024.. £123.2501 £7.890 (2024.. £7.8901 14. Mov•m•nt In lund• Unrn•trlct•d Fund• Balance at In¢omlng 0111)W2024 I••reaS Outgolng rn•ourco• Bal•n¢• at 3110312028 General General 85.438 239,483 1209.7061 115,215 85.431 239,483 1209,7081 115,215 Unr••trkt•d Fund•- Prnvbous y•ar Bal•n¢• •1 0110412023 Incomlng rn•ourc•• OutyoSng Balanc• at 3110312024 Genernl General 81,437 74,591 (70,5901 85,438 11N37 74.591 170,5901 85,438 16. Analy•l• of n•t asmts b•lwwn fvnd• T•n9lbh N•t Gyrwt Cr•dltorn > NotA88•ts fix•d •M•ts w•ts l one y Unr••trl¢tsd lund• General General 5.341 241.014 1131,1401 115,215 5,341 241.014 1131,1401 115,215 10of12
BAGHEHRA TRUST Not•$ to th¢ Flnancial Statements Continued For tho year ended 31 March 2025 Previous year T*nglbl• N•t ¢yrrwrt Cr•JltOrn > N•tAs••ts on• yw Ill•bilitiebl Unrn•trl¢t•d lund• G&n8Tr1 General 3.414 213,164 1131.1401 85.438 213,164 1131.1401 85,438 11of12
BAGH-E-ZEHRA TRUST Detailed Ststement of Financial Aclivities For the year end 31 Alarch 2025 202S 2024 INCOME AND ENOOWMENT Oonations Jnd legacies Donations 18,414 9.460 18,414 9,460 Charftable activilie• Proceeds From Assynmenl 01 Pbts 220,345 64.360 220.34S 64,360 InvMtments Bank Interest Receivable 724 771 724 771 Totsl Incomlng rn8ourc EXPENDITURE Charttabl• •ctlvlti Cost Of DiT8rt Charitablè Aeiiwty 239.483 74,591 (189,8791 150.0001 1189,8791 150.01)01 SUPPORT COSTS Support ¢08t Events Expen8e8 Elg¢tricity & Wattr Gfound Clearance And Maintenancè Toilet Hire & Serviclng Charitable Donatson• Sundry Expenses 12,0831 11,0181 12,4991 11,2121 15,8861 11,7741 13,1591 11,0521 (2,8911 {1,9441 (5,6601 13661 114,4721 115,0721 Govomanc• cmts Independent Examiners Fees Bookkeeping Sofvare DepreCiatn Of (hned Assets {1,7001 15691 {3,0861 (1,7001 14991 (3,3191 15,3551 15,5181 Totsl M•ou •xp•nd•d 1209,7061 170,5901 N•t Incomè 29.777 4,001 12of12 This page does not form part of the slatutLYy finaral gtatements