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2022-05-31-accounts

PERSIA EDUCATIONAL FOUNDATION

REGISTERED CHARITY NUMBER : 1066546

Report of the Trustees and Financial Statements For The Year Ending 31 MAY 2022

Suite 9 West Africa House

Ashbourne Road

London W9 3QP

PERSIA EDUCATIONAL FOUNDATION

CONTENTS

FOR THE YEAR ENDING 31 MAY 2022

PAGE
Legal and Administrative Information 1
Report of the Trustees 2-3
Report of the Independent Examiner 4
Statement of Financial Activities 5
Balance sheet 6
Notes to the Financial Statements 7-9
Detailed Statement of Financial Activities 10

1

PERSIA EDUCATIONAL FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDING 31 MAY 2022

Charity registration number 1066546

Date of registration

02 December 1997

Registered and operating office

Suite 9 West Africa House Ashbourne Road London W9 3QP

Website

www.persia.education

Trustees

Ms Dori Dana - Haeri, UK (Vice - Chair) Ms Nazenin Ansari Moshiri, UK (Secretary) Dr Parviz Mina, France (Chair) Mr Kamran Hashemi, UK (Treasurer) Dr Ali Mohammad Seifpour Fatemi (France) Dr Nina Ansary (USA) Mr Mohamad Reza Ansari (France)

Independent Examiner

Reza Samii Chartered Accountant 5 Calico Row Plantation Wharf London SW11 3YH

Bankers

HSBC Bank 90 Baker Street London W1U 6AX

2

PERSIA EDUCATIONAL FOUNDATION

TRUSTEES' REPORT

FOR THE YEAR ENDING 31 MAY 2022

1. STRUCTURE & GOVERNANCE

Governing document:

Declaration of Trust dated 28th July 1997 as amended by supplemental deed dated 25th November 1997.

Constitution of the charity:

The Charity is constituted as a Trust.

Trustee selection methods:

In 2016 Persia Educational Foundation (Persia) formed a working Board of Trustees. The founder and two trustees involved with Persia since its inception in 1997 developed a short list of nominees and began inviting them one by one to join the board. Upon review, consultation and acceptance of the nominees, the board expanded. As a result there are now 7 trustees from three different countries as shown on page 1.

In addition, Persia established a ‘Core Team’ composed of the Board Secretary, Treasurer and Vice-Chair, as well as its Executive Director (ED) who reside in London. The Core Team is directly involved with the management of the charity and its on-going projects and affairs.

2. OBJECTIVES AND ACTIVITIES

Objects of the charity:

To undertake projects promoting knowledge and training in education, especially among women and children, offer scholarships and collaborate with like-minded organisations focussed on education.

To advance and promote the cause of education in particular amongst students of Iranian descent in their final or penultimate year of their studies who may be in need of financial assistance to complete their courses and to make grants to individuals and institutions to finance educational research relating to Iran.

Main activities undertaken for the public benefit:

Since the start of its operation under new management in June 2016, Persia established specific programmes and accomplished a number of deliverables. Following a meeting between Persia’s Founder and its Executive Director in June 2018, Persia’s mandate was re-focussed on providing its scholarship programme and bringing to a successful conclusion its other educational community- building activities, namely, our pioneering Character and Civic Education trainings, as well as subsidiary community-building events, such as a series of webinars funded by Awards for All to help Persian-speaking immigrants integrate in community life in the UK. With the onset of the pandemic, Persia transferred its activities online and continued to offer its educational events as monthly webinars. In 2021, following the passing of one of its founders, Persia established a second scholarship fund to aid Iranian descent students in the UK.

Trustees' report continued on page 3….

3

PERSIA EDUCATIONAL FOUNDATION

TRUSTEES' REPORT (Continued…)

FOR THE YEAR ENDING 31 MAY 2022

Main activities undertaken for the public benefit (continued from previous page):

We continued to organise a range of webinars focussed on education and advancement of students and young professionals in a range of fields. These included outstanding Iranian-descent global citizens from the UK, USA, Canada and other Western countries. These webinars provide unique opportunities to emphasise the importance of integration and service to our local and global communities. They also help highlight the importance of higher education, particularly for first and second generation immigrants.

Persia also expanded its YouTube channel, as well as its social media platforms to provide information about its webinars, as well as scholarship opportunities. By doing so, we have increased our reach and attracted a much larger young professional audience to the world of education and civic service. The Foundation granted its 5th Mirzakhani scholarship in July 2021 and expanded its Ansari scholarship fund with a new independent selection committee composed of scholars working in the fields of human rights and public service.

3. ACHIEVEMENTS AND PERFORMANCE

Summary:

In a short span of time the charity was able to:

Policy on reserves:

Unrestricted reserves are maintained at approximately £5,000 to enable the Charity to operate effectively and efficiently.

Total reserves at 31st May 2022 amounted to £42,422 (2021: £34,963).

This report was approved by the Trustees and signed on its behalf, by:

Ms Nazenin Ansari Moshiri ……………………………………………… Trustee

Date: 24th March 2023

4

PERSIA EDUCATIONAL FOUNDATION

REPORT OF THE INDEPENDENT EXAMINER

FOR THE YEAR ENDING 31 MAY 2022

I report on the accounts of the charity for the year ended 31 May 2022 which are set out on pages 5 to 10.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S REPORT

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 the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention:

have not been met; or

Signed:

Dated: 24th March 2023

REZA SAMII, CHARTERED ACCOUNTANT Chartered Accountant and Registered Auditor

5 Calico Row Plantation Wharf London SW11 3YH

5

PERSIA EDUCATIONAL FOUNDATION

CHARITY REGISTRATION NUMBER: 1066546

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MAY 2022

Notes
INCOME
2
EXPENDITURE
Charitable activities
3
Total expenditure
NET MOVEMENTS IN FUNDS - (Deficit) /
Surplus
Total funds brought forward
8
TOTAL INCOME
RECONCILIATION OF FUNDS
TOTAL FUNDS CARRIED FORWARD
Unrestricted Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
21,605
4,318
25,923
21,605
4,318
25,923
14,486
3,978
18,464
14,486
3,978
18,464
7,119
340
7,459
22,453
12,510
34,963
29,572
12,850
42,422
Total
Funds
2021
£
35,192
35,192
19,295
19,295
15,897
19,066
34,963

The Notes form part of these accounts

6

PERSIA EDUCATIONAL FOUNDATION

BALANCE SHEET

FOR THE YEAR ENDING 31 MAY 2022

Notes
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
CREDITORS
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
8
Restricted funds
8
TOTAL FUNDS
8
Amounts falling due within one year
£
£
3,000
42,875
45,875
(3,453)
42,422
42,422
42,422
29,572
12,850
42,422
31-May-22
£
£
3,191
35,118
38,309
(3,346)
34,963
34,963
34,963
22,453
12,510
34,963
31-May-21
£
£
3,191
35,118
38,309
(3,346)
34,963
34,963
34,963
22,453
12,510
34,963
31-May-21
38,309
(3,346)
34,963
34,963
22,453
12,510
34,963

The financial statements were approved by the Trustees on 24th March 2023 and signed on their behalf, by:

Ms Nazenin Ansari Moshiri .................................................................................... Trustee Mr Kamran Hashemi ….................................................................................. Trustee CHARITY REGISTRATION NUMBER: 1066546

The Notes form part of these accounts

7

PERSIA EDUCATIONAL FOUNDATION

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MAY 2022

1. ACCOUNTING POLICIES:

1.1) BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention and in accordance with Accounting Standards in the United Kingdom, the Financial Reporting Standard FRS 102, the Charities SORP FRS 102 and the Charities Act 2011.

Persia Educational Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost of transaction value unless otherwise stated in the relevant accounting policy.

1.2) FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3) INCOME

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the receipt of the income tax refund from HMRC.

1.4) EXPENDITURE

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation of activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Direct support costs are those costs incurred directly in support of expenditure on the objects of the charity. Management and administration costs are those incurred in connection with administration of the charity. Governance costs are incurred for compliance with constitutional and statutory requirements.

8

PERSIA EDUCATIONAL FOUNDATION

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MAY 2022

1. ACCOUNTING POLICIES (Continued…) :

1.5) PENSIONS

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

Unrestricted
Restricted
funds
funds
2022
2022
2.
£
£
Donations inclusive of Gift Aid
21,605
4,318
21,605
4,318
Unrestricted
Restricted
funds
funds
2022
2022
3.
£
£
COSTS
Donations / Scholarships paid
480
1,500
Support costs - Management
10,754
2,478
Governance costs
3,252
0
14,486
3,978
4.
Pension costs - NEST
tax refunds
INCOME RECEIVED
Wages and salaries
STAFF COSTS - included in support costs
CHARITABLE ACTIVITIES
Unrestricted
Restricted
funds
funds
2022
2022
£
£
21,605
4,318
Total
funds
2022
£
25,923
25,923
Total
funds
2022
£
1,980
13,232
3,252
18,464
2022
£
12,000
173
12,173
Total
funds
2021
£
35,192
21,605
4,318
35,192
Unrestricted
Restricted
funds
funds
2022
2022
£
£
480
1,500
10,754
2,478
3,252
0
Total
funds
2021
£
1,940
13,449
3,906
14,486
3,978
19,295
2021
£
12,000
173
12,173

The average number of paid staff employed by the charity during the year was as follows:

2022 2021
No. No.
1 1

9

PERSIA EDUCATIONAL FOUNDATION

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 MAY 2022

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2022.

6.
DEBTORS:
Amounts falling due within one year
Gift Aid tax claim
Prepayments and accrued income - other taxation &
social security
7.
CREDITORS:
Amounts falling due within one year
Other Creditors
Accruals and deferred income
8.
MOVEMENT IN FUNDS:
Unrestricted funds
Restricted funds
TOTAL FUNDS
2022
£
3,000
0
3,000
2022
£
141
3,312
3,453
Net
movement
At 01.06.21
in funds
£
£
22,453
7,119
12,510
340
2021
£
3,005
185
3,191
2021
£
34
3,312
3,346
At 31.05.22
£
29,572
12,850
34,963
7,459
42,422

Restricted funds represent scholarship funds to aid and support students of Iranian descent in their final studies and education in the UK.

10

PERSIA EDUCATIONAL FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 MAY 2022

INCOME RECEIVED
Donations incl. of Gift Aid tax refunds
EXPENDITURE ON CHARITABLE
ACTIVITIES
Charitable activities:
Support costs - Management
Wages and salaries
Pension Costs - NEST
Admin office expenses
Insurance
Translator fees
Website design and logo development costs
Bank charges
Stripe fees
costs
Total expenditure
Net (expenditure) / income for the year
Income of charitable activities;-
Accountancy, Gift Aid claims and payroll
Governance costs
Donations / Scholarships paid
Income
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
21,605
4,318
25,923
21,605
4,318
25,923
480
1,500
1,980
9,600
2,400
12,000
138
35
173
(3)
0
(3)
151
0
151
600
0
600
144
0
144
124
0
124
0
44
44
10,754
2,478
13,232
3,252
0
3,252
14,486
3,978
18,464
7,119
340
7,459
Total
Funds
2021
£
35,192
35,192
1,940
12,000
173
254
151
451
144
24
252
13,449
3,906
19,295
15,897