2023-02-28-accounts - Dundee Muslim Cemetery Trust

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CHARITY REGISTRATION NUMBER: SC043788

Dundee Muslim Cemetary Trust

Financial Statements

for the year ended 28 February 2023

Dundee Muslim Cemetary Trust

Trustees' Annual Report

for the year ended 28 February 2023

The members, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 28 February 2023.

Reference and administrative details

Registered charity name Dundee Muslim Cemetary Trust Charity registration number SC043788 Principal office and registered 43 Dalgleish Road office Dundee DD4 7JL Appointed Resigned The trustees Chairman Mr Mohammed Naseem Treasurer Mr Ghulam Qadar Secretary Mr Tahir Hanif Trustees Mr Amer Naveed Mr Nazir Jamal Dec-22 Independent Examiner Walker Dunnett & Co Chartered accountants 29 Commercial Street Dundee DD1 3DG

Dundee Muslim Cemetary Trust

Members' Annual Report (continued)

for the year ended 28 February 2023

Legal Status

The Trust is a recognised unincorporated charity, number SC043788 and the purpose and administration arrangements are set out in the constitution. The trustees submit their report and accounts within.

Governing document, structure and management

Dundee Muslim Cemetery Trust is a charity registered in Scotland and is governed by its Constitution.

Setup of Management committee

The management committee who normally meet monthly, are the charity's trustees. There must be a minimum of three and not more than seven elected trustees.

Risk Management

The Trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity and are satisfied that systems are in place to mitigate exposure to those risks.

Objectives and activities

The charity's purposes are:

The advancement of religion
The advancement of health
The relief of those in need because of age, health, disability, financial hardship or another disadvantage.

The main objective is to supervise and administer payments of fees by families of deceased members for acquiring and preparing individual plots for burial. Another objective is to ensure all further income is utilised in maintaining, improving and extending the burial facilities.

Achievements and performance

The trust has purchased a buried site for the Muslim Community from Dundee City Council. There are an amount due to be paid on this and is being paid as per the agreement every year. The charity help families of deceased to be buried in accordance with the Muslim faith.

Financial review

The results for the year are set out in the attached accounts. Reserves at the end of the year were £499,867.

The charity's principal funding sources are donations and reservations of plots for burial.

Plans for future periods

Future plans would include finishing payment of the Dundee City Council debt as well as keep providing the burial services as set out above.

Dundee Muslim Cemetary Trust

Members' Annual Report (continued)

for the year ended 28 February 2023

Trustees' responsibilities statement

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, of the company for that period.

In preparing these financial statements, the members are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;

· prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Charities and Trustees Investments (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examination

Walker Dunnett & Co will be proposed for re-appointment as independent examiner.

[10/ SIGNED SECURELY10/03/2026 at 4:28:56 PM UTC 03/2026 The trustees' annual report was approved on

and signed on behalf of the board of trustees by:

SIGNED SECURELY fick 10/03/2026 at 4:28:56 PM UTC Hanf Mr Tahir Hanif

ne SIGNED SECURELY10/03/2026 at 4:05:08 PM UTC Naveed. Kaship

Mr Amer Naveed

Dundee Muslim Cemetary Trust

Independent Examiner's Report to the Members of Dundee Muslim Cemetary Trust

for the year ended 28 February 2023

I report on the accounts of the company for the year ended 28 February 2023, which are set out on pages 5 to 7.

Responsibilities and basis of report

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:

a. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of he 2006 Accounts Regulations, and

b. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Danie van Niekerk FCCA Walker Dunnett & Co 29 Commercial Street Dundee DD1 3DG

Date: 28 February 2026

Dundee Muslim Cemetary Trust

Statement of Financial Activities (incorporating Income and Expenditure Accounts for the year ended 28 February 2023

Receipts: Donations Operating Income Total incoming resources Payments: Bank Charges Goods bought for resale Posters Cards Independent Examiner Web Hosting Total outgoing resources Net Income/(outgoing) resources Total funds as at 1 March 2021 Total funds as at 28 February 2022	2022 Unrestricted Restricted Total Total Funds Funds Funds Funds £ £ £ £ 0 0 100 11,800 11,800 8,800 11,800 0 11,800 8,900 60 60 59 185 185 4,074 0 0 0 0 0 0 360 360 360 0 0 0 605 0 605 4,493 11,195 0 11,195 4,407 488,672 0 488,672 484,265 499,867 0 499,867 488,672 2023

All activities relate to continuing operations

Dundee Muslim Cemetary Trust

Balance Sheet for the year ended 28 February 2023

		2023	2022
		£	£
Fixed Assets
Tangible Assets	2	451,581	451,581
Current Assets
Cash in bank and in hand		21,246	21,491
Debtors	3	29,200	17,400
Creditors	4	50,446 2,160	38,891 1,800
Total net assets less current liabilities		499,867	488,672
Represented by:
Unrestricted funds		499,867	488,672
The financial statements were apporoved by the Board of Management on		SIGNED SECURELY 10/03/2026 at 4:28:56 PM UTC [19/03/2026	10/03/2026 at 4:28:56 PM UTC
and signed on its behalf by:

SIGNED SECURELY SIGNED SECURELY fick 10/03/2026 at 4:28:56 PM UTC Hon) ne 10/03/2026 at 4:05:08 PM UTC Naud Kaship ____ _______ Mr Tahir Hanif Mr Amer Naveed

Dundee Muslim Cemetary Trust

Statement of balances for the year ended 28 February 2023

Note 1

Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.

Basis of Accounting

The financial statements have also been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended)

Funds

Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objectives of the Charity.

Designated or restricted funds are funds set aside by the Trustees to be used for particular purposes and do not form part of the charity's unrestricted funds.

Note 2 - Tangible Assets Purchase of Land including Legal Expenses Note 3 - Debtors Web Hosting repayment General debtors Note 4 - Creditors Independent examiner Dundee City Council	2023 451,581 - 29,200 29,200 2,160 - 2,160	2022 451,581 - 17,400 17,400 1,800 - 1,800