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SPIRITUAL ASSEMBLY OF THE BAHÁ'IS OF MANCHESTER
Reports of the Directors and the Trustees for the year ended 31 March 2025
The trustees are pleased to present their report together with the financial statement of the
charity for the year ending 31 March 2025
Reference and administrative details
Company Registration No:
Charity Registration No:
00543024
1064903
:
Company Registered Address
27 Rutland Gate
London
SW7 1PD
Bankers:
Barclays Bank
876 Stockport Road
Levenshulme
Manchester
M19 3BP
FRIDAY
A13
*AEH9H49V*
12/12/2025
COMPANIES HOUSE
#225
...

Spiritual Assembly of the Baha'is of Manchester
Reports of the Directors and the Trustees for the year ended 31 March 2025
Governing documents
The Spiritual Assembly of the Baha'is of Manchester is a company limited by guarantee
governed by its Memorandum and Articles of Association. It is also a charity registered with the
Charity Commission for England and Wales.
Appointment 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
face and confirm that the system has been established so that the necessary steps can be
taken to reduce these risks.
Objective and Activities
The objectives 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 selfless love revealed in the lives and utterances of all the Prophets and
Messengers of God, Founders of the world's revealed religions, and given renewed creative
energy and universal application to the conditions of this age in the life and utterances 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 performance
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 community pursue a range of activities, designed to promote processes towards world
peace.
Financial Review
Incoming resources in the year ended 31 March 2025 totalled £26, 150 (2024: £28,511).
Resources expended in the same period totalled £26,695 (2024: £24,709). On 31 March 2025,
the charity had total funds of £164,732 of which £139,595 restricted and £25, 137 unrestricted

Spiritual Assembly of the Baha'is of Manchester
Reports of the Directors and the Trustees for the year ended 31March 2025
(continued)
Reserve policy
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 responsibilities in respect 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 accordance 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 hence take reasonable steps for the
prevention and detection of fraud and other irregularities.
The directors have confirmed that no notice 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: REBECCA.
CLENSBY
some fely
By order of the Board

Spiritual Assembly of the Baha'is of Manchester
Balance Sheet
For the year ended 31= March 2025
Current Assets
Fund for the Baha'i Centre
Cash at Bank (Current Account)
Total Assets
Liabilities
Assets less Liabilities
REPRESENTED BY
Restricted reserve
Accumulated Surplus brought forward
Current Year (Deficit) Surplus
2025
160,000
4,732
164,732
Nil
164,732
139,595
25,682
(545)
164,732
2024
160,000
5,277
165,277
Nil
165.277
139,595
21,880
3,802
165,277
Unrestricted funds: £25,137
Restricted funds: £139,595
Statement of Directors
For the year ending 31st March 2025, 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 accordance 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) REBECCA CUNTIBY
2) SAKSHAM TRANEJA
lay.
Sabshun
Approved by the Board of their meeting dated 1 / 12 / 2.025
4

Spiritual Assembly of the Baha'is of Manchester
Income and Expenditure
For the year ended 31 March 2025
Incoming Resources
Donations received
NSA of the Baha' is subsidies
Grant (External Funding)
2025
5,885
10,575
9,690
300
25,202
1,193
26,695
(545)
165,277
164.732
28.511
2024
15,735
12.776
26,150
RESOURCES EXPENDED
Contribution to NSA of the Baha'is of the UK
Community Events and venue hire
Miscellanies expense
Total Resources Expended
Net movement in funds
Total funds brought forward
Total funds carried forward
408
24,133
168
24,709
3.802
161,475
165,277

...
Spiritual Assembly of the Bahais of Manchester
Notes to the accounts for the year ended 31 March 2025
Company 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 f1 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.
Accounting Policies
Accounting 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 accounting
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 principal source of income
In accordance with the teaching of the Baha'i Faith, only Baha'is may contribute to the Bahai
Fund. Thus, the primary source of income is from the Baha'i community of Manchester.
Incoming Resources
All incoming sources accounted for when the charity is legally entitled to the income and the
amount can be quantified with-reasonable accuracy..
Outgoing 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: