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2022-12-31-accounts

Page
Report ofthe Trustees I to 5
Independent
Examiner's		 Report
Statement ofFinancial Activities
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 20
Detailed Statement of Financial Activities 21 to 22

f~or he Year Ended 31 December 2022
31/12/22 31/12/21
Unrestricted Restricted Endowment Total Total
fund fund fund funds funds
Notes f.
INCOME AND
ENDOWMENTS FROM
Donations
and legacies		 2 64,296 2,400 66,696 67,&39
Charitable
activities
Direct Charitable Exp 49,236
Other trading activities 3 9,176 537 9,713 14
Total 73,472 2,400 537 76,409 117,0&9
EXPENDITURE ON
Raising funds 5 88,369 88,369 94,260
Charitable
activities
Grants 3,400 3,400
Direct Charitable Exp 6,906 6,906 16,328
Total 95,275 3,400 98,675 110,58&
NET
INCOME/(EXPENDITURF) (219803) (1,000) 537 (22,266) 6,501
Transfers between funds 15 (1,000) 1,000
Net movement
in		 funds (22,803) 537 (22466) 6,501
RECONCILIATION OF
FUNDS
Total funds brought forward 91,646 143,997 2359643 229,142
TOTAL FUNDS CARRIED
FORWARD 68,843 144,534 213@77 235,643

Balance Sheet
3 1 December 2022
31/12/22 31/12/21
Unrestricted Restncted Endowment Total Total
Notes fund fund fund funds
f.		 funds
f
CURRENT ASSETS
Cash at bank and in hand '/'1,940 144,534 216,474 239,034
CREDlTORS
Amounts
falling due within
one year		 14 (3,097) (3,097) (3,391)
NET CURRENT ASSETS 68,843 144,534 213477 235,643
TOTAL ASSETSLESS
CURRENT LIABILITIES 68,843 144,534 213,377 235,643
NET ASSETS 68)843 144,534 213477 235,643
FUNDS
Unrestricted
funds		 68,843 91,646
Endowment
funds		 144)534 143,997
TOTA.LFUNDS 213,377 235,643

DONATIONS AND LEGACIES
31/12/22 31/12/21
f
Donations 66,696 67,839
3, OTIIFR TRADING ACTIVITIES OTIIFR TRADING ACTIVITIES OTIIFR TRADING ACTIVITIES
31/12/22 3!/12/2!
f
Other income 9,713 14
4. INCOME. FROM CHARITARI, EACTIVITIES
31/12/22 31/12/21
Activirr f
Noroua Gala Direct Charitable Exp 3,356
Persian Language Online Direct Charitable Exp 41,655
Other income Direct Charitable Exp 4,225
49,236
5. RhlS ING FUNDS
Raising donations and legacies
31/12/22 31/12/21
f
Support costs 53,941 58,198
Other trading activities
31/12/22 3!/12/21
f
Support costs 34i428 36,062
Aggregate
amounts		 88,369 94,260

31/12/22 31/I2/21
f
Social and entertainment (4,625)
Conferences, workshops /t'c lecture series 7,793
Courses 3,305 4,522
Grants 3,400
Exhibition catalogue cost 383
Persian I.anguage Online 3,601 8,255
Total 109306 16,328

7. GRAN'TS PAYA BLE
31/12/22 31/12/21
f
Grants 3,400
8. SUPPORT COSTS
Governance
Other costs Totals
f
Raising donations
and legacies
Other trading activities		 33,791 53,941
637		 53,941
34,428
33,791 54,578 88469

Other
31/12/22 31/12/21
Other
trading Total
activities activities
f
Wages
Rent		 15,816 23,099
6)000
Computer expenses 2&317 2394
General office expenses 14)001 3,161
Governance costs 1,657 1,507
33,791 36,061
Governance costs
31/12/22 31/12/21
Raising
donations Other
and trading Total Total
legacies activities activities
f		 activities
Wages 31,473 637 32,110 46,898
Travel and entertainment 24
Coinputer expenses 6,949 6,949 6,883
Sundries 13,862 13,862 2,S86
Legal and professional fees 1,657 1,657 1,507
53,941 637 54,578 58,198

STAFFCOSTS
31/I2/22 31/12/21
Wages and salaries 47,926 69,997
47,926 69,997
The average monthly number ofemployees during the year was as follows:
31/12/22 31/12/21
Administration 3 3
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES OF FINANCIAL ACTIVITIES OF FINANCIAL ACTIVITIES
Unrestricted Restricted Endowment Total
fund fund fund funds
f. f
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 67,839 67,839
Charitable
activities
Direct Charitable Exp 49,236 49,236
Other trading activities 14 ]4
Total 117,075 14 117,089
EXPENDITURE ON
Raising funds 94,260 94,260

12. COMPARATIVES FOR TRK STATEMENT COMPARATIVES FOR TRK STATEMENT OF FINANCIAL ACTIVITIES -continued OF FINANCIAL ACTIVITIES -continued OF FINANCIAL ACTIVITIES -continued
Unrestricted Restricted Endowment Total
fund fund fund funds
f E
Charitable
activities
Direct Charitable
Exp		 16,328 16,328
Total 110,588 110,588
NET INCOME 6,487 14 6,501
Transfers
between
funds		 (30,398) 30,398
Net movement
in funds		 (23,911) 30,412 6,50]
RECONCILIATION OF FUNDS
Total funds brought
forward		 115,557 113,585 229,142
TOTAL FUNDS CARRIFD FORWARD 91,646 143,997 235,643
13. TANGIBLE FIXED ASSETS
Computer
equipment
COST
At
I January
2022 and		 31 December 2022 300
DFPRKCIATION
At
I January
2022 and		 31 December 2022 300
NFT BOOK VALVE
At 31 December 2022
At 31 December 2021

31/12/22 31/12/21
8
Trade creditors (1)
Social security
and other taxes		 295
Pension 97 97
Accrued expenses 3,000 3,000
3,097 3,391
MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
f
Unrestricted
funds
General fund 91,646 (21,803) (1,000) 68,843
Restricted funds
Restricted
Funds		 (1,000) 1,000
Endowment
funds
Endowment
Fund		 143,997 537 144,534
TOTAL FUNDS 235,643 (22)266) 213477
Nct movement
in funds, included		 in the above are as follows;
Incoming Resources Movement
resources expended in funds
f
Unrestricted
funds
General
fund		 73,472 (95,275) (21,803)
Restricted funds
Restricted
Funds		 2,400 (3,400) (1,000)
Endowment
funds
Fndowment
I'und		 537 537
TOTAL FUNDS 76,409 (98,675) (22,266)

Net Transfers
movement between At
At 1.1,21 in funds funds 31.12.21
f.
Unrestricted funds
General
fund		 115,557 6,487 (30,398) 9'l,646
Endowment funds
Endowment Fund 113,585 14 30,398 143,997
TOTAL FUNDS 229,142 6,501 235,643
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended
f		 in funds
f
Unrestricted funds
General fund 117,075 (110,588) 6,487
Endowment funds
Fndowment I'und 14 14
TOTAL FUNDS 117,089 (110,588) 6,501

Net Transfers
movement between At
At 1.1.21 in funds funds 3!.12.22
f.
Unrestricted funds
General fund 115,557 (15,316) (31,398) 68,843
Restricted funds
Restricted Funds (1,000) 1,000
Endowment funds
Endowment Fund 113,585 551 30,398 144,534
TOTAL FUNDS 229,142 (15,765) 213,377
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General
I'und		 190,547 (205,863) (15,316)
Restricted funds
Restricted
Funds		 2,400 (3,400) (1,000)
Endowment funds
Endowment Fund 551 551
TOTAL FUNDS 193,498 (209,263) (15,765)

Detailed Statement of 1 inanclal Activities
for the Year Ended 31 December 2022
31/12/22f 31/l 2/21
INCOMK AND KNDOW114KNTS
Donations
and legacies
Donations 66,696 67,839
Other trading activities
Other income 9)713 14
Charitable
activities
Norouz Gala 3,356
Persian Language
Online		 41,655
Other income 4,225
49,236
Total incoming resoarecs "/6,409 117,089
KXPKNDITURK
Charitable
activities
Direct Expenses 6,906 16,329
Grants to individuals 3,400
10,306 16,329
Support costs
Other
Wages 15,816 23,099
Rent 6,000
Computer
expenses		 2,317 2,294
General office expenses 14,001 3,161
Govcmance costs 1,657 1,507
33,791 36,061
Governance
costs
Wages 32,110 46,898
Carried forward 32,110 46,898

Detailed Stat ment ofFinancial Activities Detailed Stat ment ofFinancial Activities
for the Year Ended 31 December 2022
31/12/22 31/12/21
Governance
costs
Brought forward 32,110 46,898
Travel and entertainment 24
Computer
expenses
Sundries		 6,949
13,862		 6,883
2,886
Lega'1 and professional fees 1,657 1,507
54,578 58,198
Total resources expended 981675 110,588
Net (expenditure)/income (22,266) 6,501