SPIRITUAL ASSEMBLY OF THE BAHA'IS OF MANCHESTER
Re
orts of the Directors and the Trustees for the
ear ended 31 March 2024
The trustees are pleased to present their report together with the financial statement of the
charity for the year ending 31 March 2024
Reference and administrative details
Company Reoistration No:
Charity RLgistration No:
00543024
1064903
Company Registered Address
27 Rutland Gate
London
SW7 IPD
Bankers:
Barclays Bank
876 Stockport Road
Levenshulme
Manchester
M19 3BP

iritual Assembl of the Baha'is of Manchester
orts of the Directors and the Trustees for the
ear ended 31 March 2024
Re
Govemin
documen
The Spiritual Assembly of the Baha'ls of Manchester is a company limited by guarantee
govemed by rts Memorandum and Articles of Associatlon. It is also a charty registered with the
Charity Commission for England and Wales.
ointsnent of trustees
The trustees consist of nine persons chosen from among the Baha'is of Manchester who have
attained the age of 21 and who are elected by such Baha'is who are resident of Manchester in
a manner provided by the Articles of Association, and who shall remain Members (trustees)
and continue in office for a period of one year, or until their successors are elected and on
failure to be re-elected to the Spiritual Assembly shall cease to be member.
Risk Statement
The directors (trustees) have examined the major operational risks which charitable companies
fa￿ and confirm that the system has been established so that the necessary steps can be
taken to reduce these risks.
Ob
ective and Activities
The objectNes of the charity are:
Sharing the ideals and assisting the efforts of Baha'is to establish, uphold and promote the
spiritual, educational and humanitarian teaching of human brotherhood, radiant faith, exalted
character and seffless love revealed in the lives and utterances of all the Prophets and
Messengers of God, Founders of the world's revealed religions, and gNen renewed creative
energy and universal application to the conditions of this age in the lrfe and utteran￿S of
Baha'u'llah.
To administer the affairs of the members of the Baha'i Faith in Manchester according to the
principles of the Baha'i affiliation and administration created and established by Baha'u'llah.
The charity is dependent upon voluntary help. The entire work of the charity in Manchester is
conducted by volunteers. It is not possible to either estimate the hours or put a valuation on the
time given to the work by the volunteers.
Public Benefits
The trustees are satisfied that the charity is for public benefit. Its primary objective is the
advancement of religion and its activities such as its study circles, devotional meetings,
children's classes, and junior youth activities which are open to all.
Achievement and erformance
The particular focus of Manchester Baha'i community's work at this stage of its development is
on four Core Activities: study circles, devotional gatherings, classes for the spiritual education of
children, and junior youth. All these activities are open to the wider community. In addition, the
Baha'i communrty pursue a range of activities, designed to promote processes towards world
peace.
Financial Review
Incoming resources in the year ended 31 March 2024 totalled £28,511 (2023: £12,294).
Resources expended in the same period totalled £24,709 (2023: £12,258). On 31 March 2024,
the charity had total funds of £165,277 of which £139,595 restricted and £25,682 unrestricted.

iritual Assembl of the Baha'is of Manchester
Re
orts of the Directors and the Trustees for the
ear ended 31 March 2024
continued
Reserve
olic
It is the policy of the charity to maintain its funds at such a level as to enable the charity to fulfil
its commitments.
Director's res
onsibilities in res
ect of the accounts
Company law requires the directors to prepare financial statements for each financial year
which give a true and fair view of the state of affairs of the company's financial activities
during the year and of its financial position at the end of the year, in accordan￿ with the
requirements of section 386 of The Companies Act 2006. In preparing those financial
statements, the directors are required to:
a) select suitable accounting policies and then apply them consistently.
b) make judgments and estimates that are reasonable and prudent.
c) follow applicable accounting standard, subject to any material departures being
disclosed and explained in the financial statement.
d) prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in operation.
e) safeguard the assets of the company and hen￿ take reasonable steps for the
prevention and detection of fraud and other irregularities.
The directors have confirmed that no noti￿ has been deposited under Section 476 of the
companies Act 2006.
In preparing this report, the directors have taken advantage of the audit exemption conferred by
Section 477 (2) of Companies Act 2006 and in the opinion of the directors; the company is
entitled to those exemptions on the basis that it qualified as a small company.
Name:...
Signature:
By order of the Board

S iritual Assembl of the Baha'is of Manchester
Balance Sheet
For the
ear ended 31st March 2024
2024
2023
Current AssLts
Fund for thc Baha'i Ccntrc
CLsh at B&2nk (Curreiit Accowil)
Total AssLts
160,000
5,277
160,000
1,475
165,277.
161,475
Liabilities
Assets less Liabilities
165,277
161,475
REPRESEKFED BY
Restricted reserve
Accumulated Surplus brought forward
Current Y&ir (Deficit) Surplus
139,595
21,880
3,802
139,595
21,844
36
165,277
161,475
Unrestricted fvnds: £25,682
Restricted funds: £139,595
Statement of Directors
For the year ending 31 st March 2024 the Company was entitled to exemption from audit
under section 477(2) of company Act 2006.
The members have not required the company to obtain an audit in accordan￿ with section
476 of the company Act 2006.
The Directors acknowledge their responsibility for:
Ensuring the company keeps accounting records which comply with section 386; and
Preparing accounts which give a true and fair view of the state of affairs of the company as
at the end of the financial year, and of its profit or loss for the financial year, in accordance
with the requirements of section 393, and which otherwise comply with the requirements of
Companies Act relating to accounts, so far as is applicable to the company.
The accounts have been prepared in accordance with the provisions applicable to
companies subject to small companies, regime.
Name:
Signature:
1)
2)
Approved by the Board of their meeting dated...................

iritual Assembl of the Baha'is of Manchester
Income and Ex
For the
enditure
ear ended 31 March 2024
2024
2023
Incomin
Resources
Donations rcceivcd
Grant (External Funding)
15,735
12,776
7,102
28,511
7,102
RESOLIRCIS EXPENI)LD
Contribution to NSA of the Balia'is of (lic UK
Comniunits, Ei'cnts ciiid VLnuc Iiirc
PostaoL. priiiliii£, and adiniii
Book ￿]d perio(iical
408
24,133
300
11,785
173
47
Total Resources Expendcd
24,709
12,218
et moi:ement in funds
3,802
36
Total funds brought forward
Total funds carried forward
161,475
161,439
165.277
161,475

iritual Assembl of the Baha'is of Manchester
Notes to the acc
for
he
ear
ed 31 March 202
Com
an
Status
The charity is a company limited by guarantee. In the event of the charity being wound up,
the liability in respect of the guarantee is limited to £1 per member. If the winding up occurs
within one year of member ceasing to be a member, then the above applies to debt and
liabilities of the company contracted before he or she ceased to be a member.
Accountin
Policies
Accountin
convention
The accounts are prepared under the historical cost convention on a going concern and
include the results of the charity's operation as indicated in the financial report, all of which
are continuing.
Basis of accountin
The accounts have been prepared in accordance with the applicable accounting standards,
the Statement of Recommended Practice- "Accounting and Reporting by Charities" (SORP
2005) and complies with Companies Act 2006.
The
rinci
al source of income
In accordance with the teaching of the Baha'i Faith, only Baha'is may contribute to the Baha'i
Fund. Thus, the primary source of income is from the Baha'i community of Manchester.
Incomin
Resources
All incoming SoUr￿S accounted for when the charity is legally entitled to the income and the
amount can be quantified with reasonable accuracy.
Out
oin
resources
Expenditure is accounted for on an accrual basis and is allocated to the appropriate heading
in the financial statement. Where applicable, resources expended include VAT which cannot
be recovered.
Cash flow statement
The company has taken advantage of the exemption conferred by the Financial Reporting
Standard No 1 from the requirement to produce a cash flow statement on the grounds that it
qualifies as a small company.

iritual Assembl of the Baha'is of Manchester
Inde
endent examiners re
ort for the
ear ended 31 March 2024
I report on the accounts of the company for the year ended 31 March 2024 which are set out
on pages 4 to 6.
Res
ective res
onsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law)
are responsible for the preparation of the accounts. The trustees consider that an audit is not
required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and
that an independent examination is needed.
Having satisfied me that the company is not subject to audit under company law and is
eligible for independent examination, it is my responsibility to:
Examine the accounts under section 145 of the 2011 Act;
To follow the procedures laid down in the general Directions given by the Charity
Commission under section 145(5) (b) of the 2011 Act. and
to state whether particular matters have come to my attention.
The basis of inde
endent examinerfs re
ort
My examination was carried out in accordance with the general Directions given by the
Charity Commission. 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 seeking explanations
from you as trustees Con￿rning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and consequently,opinion is
given as to whether the accounts present a. true and fair view" and the report limited to
those matters set out in the statement below.
Inde
endent Examinerfs Statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the
requirements:
. to keep accounting records in accordance with section 386 of the Companies Act
2006. and
to prepare accounts which accord with the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice: Accounting
and Reporting by Charities have not been met. or
(2)tow
under
ich, in my opinion, attention should be drawn in order to enable a proper
ing of the accounts to be reached.
Ardeshir Laloui FAIA
20, Roe Green Close
Hatfield
Hertfordshire AL10 9PE