Charity reglstration number: 1069122
THE YADIRAN TRUST
TRUSTEES, REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Boroumand & Associates LLP
Chaitered Accouiilants
Suite 105, Viglen House
Alperton Lgne
London
HAO IHD

THE YADIRAN TRUST
Contents
Page
Trustees, Report
Independent Examlner'5 Report
Statement of Financlal Actlvities
Statement of Flnancial Position
Notes to the Flnanclal Statements
7-10
The followlng pages do not form part of the statutory accounts,.
Detalled Statement of Financial Activities
li

THE YADIRAN TRUST
Trustees. Report For The Year Ended 31 March 2025
The trustees present thelr report and the financial Statements for the year ended 31 Yarch 2025.
Objectives and Artlvities
Alms and Objectlves
a) The promotion of medical and veterlnary researth in partl¢ular in the field of infectlous diseases and dissemination of the
usual results the￿Of.
bl The advancement of education In Iran through the support both of indlvldual students and of educatlonal and research
institutbons establlshed there and
c) The advancement of education and the rellef of poverty among Iranlan Natlonals or persons of Iranlan orlgin living
outside Iran, especially those forced to leave the political situation in Iran.
d) The promotion and preservatlon of the Pers5an artlstic and cultural herltage
Achlevements and Performance
Main Achievements
The charlty carried out Its objectlves by provldlng fundlng durlng the perlod to 31 March 2025,
Flnanclal Revlew
Flnancial Position
It Is the policy of the charity to malntain unrestricted funds to the level requlred to provide sufflclent funds to cover
administratlon costs. The Board regularly revlews the amount of reserves that are requlred to ensure that they are
adequate to fulfil the charlty'5 continuing obllgations.
In 2025 total Sources of Funds were £163.892 and total Uses of Funds were £22,260.
Structure, Governance and Management
Governlng Document
The charity Is controlled by its governlng document, deed of trust dated 14 November 1997.
Trustee Selectlon Methodg
New trustees are recrulted and appolnted in accordance with the deed of trust.
Reference and Admlnlstratlve Detalls
Trustees
Mr Alireza Rastegar
Mrs Soussi Rastegar Kerman
Mr Jan Matthews
Charity Numb¢r
1069122
Prlncipal Address
Suite 105 Viglen House
Alperton Lane
Wembley
Page I

THE YADIRAN TRUST
Trustees, Report (continued)
For The Year Ended 31 March 2025
HAO IHD
Independent Examlner
Key Page Chartered Certified Accountants
17
BirkdaLe Road
London
W5 IJZ
Page 2

THE YADIRAN TRUST
Trustees. Report (continued)
For The Year Ended 31 March 2025
The trustees, report was approved by the board of trustees and signed on its behalf by:
Mr Allreza Rastegar
Trustee
10/12/2025
Page 3

THE YADIRAN TRUST
Independent Examiner's Report to the Trustees of THE YADIRAN TRUST
For The Year Ended 31 March 2025
I report to the trustees on my examination of the accounts of THE YADIRAN TRUST (the Trust) for the year ended 31 March
2025.
Responsibilities and Basls of Report
As the charity trustees of the Trust you are responsible for the preparatlon of the accounts In accordance wlth the
requirements of the Charlties Act 20 11 I'the Act").
I report In respect of my examlnatlon of the Trust's account5 carrled out tsnder sertlon 145 of the 2011 Act and In carrying
out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5llb) of
the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no materlal matters have come to my attentlon In connectlon wlth the
examlnatlon glvlng me cause to believe that In any material respect.,
I, accountlng records were not kept In respect of the Trust as requlred by settSon 130 of the Act; or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable requirements concernlng the form and contents of accounts set out in
the Charltles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and
fair view, whlch Is not a matter consldered as part of an Independent examinatlon.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon should be
drawn In this report in orcler to enable a proper under5tandlng of the accounts to be reached.
Key Page Chartered Certlfied Accountants
15/1212025
BlrkdaLe Road
London
W5 IJZ
18 December 2025
Page 4

THE YADIRAN TRUST
Statement of Financial Activities
For The Year Ended 31 March 2025
2025
2024
Unrestricted Unrestricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Investments
other
163,892
53,298
568
163,892
53,866
EXPENDITURE ON:
Charltable actlvities:
Promotion of medical and veterinary ￿searCh and advancement of educatlon
NET INCOME/(EXPENDITURE)
(22,2601
(162,1231
(108,257)
141,632
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
141,632
{108,257)
2,511,006
2,619,263
TOTAL FUNDS CARRIED FORWARD
io
2,652,638
2,511,006
The notes on pages 7 to 10 form part of these financlal statements.
Page 5

THE YADIRAN TRUST
statement of Financial Position
As At 31 March 2025
2025
2024
Unrestricted
funds
Total
funds
Notes
CURRENT ASSETS
Cash at bank and in hand
2,654,838 2,513,206
2,654,838 2,513,206
Credltor$: Amounts Falllng Due Wlthln One Year
{2,200)
(2,200}
NET CURRENT ASSETS (LIABILXTXE5)
2,652,638 2,511,006
TOTAL ASSETS LESS CURRENT LIABILITIES
2,652,638 2,511,006
NET ASSETS
2,652,638 2,511,006
FUNDS OF THE CHARrrY
Unrestricted Funds
2,652,638 2,511,006
2,652,638 2,511,006
TOTAL FUNDS
io
On behalf of the board
Mr Alireza Rastegar
Trustee
1011212025
The notes on pages 7 to 10 form part of these flnancial statements.
Page 6

THE YADIRAN TRUST
Notes to the Financial Statements
For The Year Ended 31 March 2025
l. General Information
THE YADIRAN TRUST is an unincorporated charity reglstered with the Charity Commisslon, reglstered charity number
1069122. The prlncipal address is Suite 105 Vlglen House, Alperton Lane, Wembley, HAO IHD.
2. Accountlng Pollcles
2. 1. Basls of Preparatlon of Flnanclal Statements
The financlal Statements have been prepared In accordance with the Charltles SORP IFRS 102) "Accountlng and
Reportlng by Charitles.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I
January 20191" Financial Reporting Standard 102 "The Financlal Reporting Standard applicable in the UK and Republic
of Ireland" and the Charities Act 2011.
The charity is a Publlc Beneflt Entity as deflned by FRS 102.
2.2, Golng Concorn Disclosure
The trustees have not identified any materlal uncertalnties related to event5 or conditlon5 that may cast $1gnlflcant
doubt about the charity's ability to continue as a going concern.
2.3. Fund Accountlng
Unrestricted funds can be used In accordance wlth the charltable objectives at the discretSon of the trustees.
2.4. Incomlng Resource•
Income represents revenue from bank interest.
2,5. Resources Expended
All expenditure Is Included on the accrual basls and includes attrlbutable VAT whlch cannot be recovered.
Charitable actlvltles Include expenditure assoclated with donations, education and grants.
2.6. Cash and Ctlsh Equlvalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid Investments that mature In no more than three months from the date of acquisltion and
are readily convertible to a known amount of cash with inslgniflcant rlsk of change In value, and bank overdrafts.
2.7. Flnanclal Instruments
The charltyy ha5 elected to apply the provlslons of Sertlon 11 '6asic Financlal Instruments, and Sectlon 12 '0ther
Flnanclal Instruments Issues, of FRS 102 to all of its flnancial instruments.
Financlal instruments are recooni5ed in the charlty's balanr.p sheet when th9. r.harlty b•com8g party ttt tha rontractual
provlslons of the Instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
release the asset and settle the liability slmultaneously,
Baslc flnanclal a5setS
Baslc financial assets, which Include debtors and cash and bank balances, are inltially measured at transaction price
includlng transaction costs and are subsequently carried at amortised cost using the effective interest method unle55
the arrangement constitutes a financlng transaction, where the transaction is measured at the present value of the
future recelpts dlscounted at a market rate of interest. Financial assets classlfled as recelvable within one year are not
amortised.
Classification of financial Ilabilltles
Financial liablllties and equity instruments are classified according to the subslance of the contractual arrangements
entered into. An equlty instrument is any contract that evidence5 a residual Interest in the assets of the charity after
deducting all of its Ilabilities,
Basic financial Ilabilities
.CONTINUED
Page 7

THE YADIRAN TRUST
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. Financial Instruments- continued
Basic financial liabilities, including creditors, bank loans, other loans and preference shares that are classified as debt,
are initlally recognised at transaction price unless the arrangement constltutes a financing transaction, where the debt
instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial
liabilities classified as payatyle within one year are not amortised.
Debt Instruments are Subsequently carried at amortised cost, using the effective Interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business
from suppliers. Amounts payable are classified as current liabilities if payment 15 due within one year or less. If not,
they are presented as non-current Ilabilities. Trade creditors are recognised initially at transaction price and
subsequently measured at amortised cost using the effective interest rate method.
3. Investment Income
2025
2024
Unrestricted Unrestrlcted
funds
funds
Bank interest recelvable
163,892
53,298
4. Other Income
2025
2024
Unrestrlcted Unrestrlcted
funds
funds
Rental and other Income from property
568
5. Analysls of Expendlture
2025
Actlvltles
undertaken
dlrectly
Grant
fundlng of
actlvities
Support
costs
(see note 6)
Total
Promotlon of medlcal and veterinary research and
advancement of educatlon
iio
20,000
2,150
22,260
2024
Actlvltles
uiidei'taken
dlrectly
Grant
fundlng of
actlvltles
Support
costs
{see note 6)
Total
PromotSon of medical and veterinary research and
advancernent of education
140
160,916
1,067
162,123
Page 8

THE YADIRAN TRUST
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Support Costs
2025
Promotlon of
medlcal and
veterlnary
research and
advancement
of education
General admlnistratlon
2,150
2024
Promotlon of
medlcal and
veterinary
research and
8dvancement
of •ducatlon
General admlnistratlon
1,067
7. Independent Examlner's Remunerbtlon
2025
2024
Independent examlnation of the flnanclal statements
400
400
8, Average Number of Employees
Average number of employees durlng the year was: 3 12024., 3)
9. Credltors.. Amounts Falllng Due Wlthln One Year
2025
2024
Accruals and deferred Income
2,200
2,200
10. Movement In Funds
As •t l Aprll
2024
Asat31
Expendlture March 2025
Income
Unre$trlcted funds
General:
General unrestrlcted fund
2,511,006
163,892
(22,260)
2,652,638
Total funds
2,511,006
163,892
(22,260)
2,652,638
Page 9

THE YADIRAN TRUST
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
As at l April
2023
Asat31
Expendlture March 2024
Income
Unrestrlcted funds
General..
General unrestrlcted fund
2,619,263
53,866
{ 162, 123)
2,511,006
Total funds
2,619,263
53,866
{162,123)
2,511,006
11. Transactlons wlth Trustees
No trustee expenses have been Incurred.
12. Related Party Dlsclosures
There have been no related party transactlons In the reportlng perlod that requlre disclosure, except for those dlsclosed in the
Transactions wlth Trustees note.
Page 10

THE YADIRAN TRUST
Detailed Statement of Financial Activities
For The Year Ended 31 March 2025
2025
2024
Total
funds
Total
funds
INCOME AND ENDOWMENTS FROM:
Investments
Bank Interest recelvable
163,892
53,298
163,892
53,298
other
Rental and other Income from property
568
568
163,892
53,866
EXPENDITURE ON:
Charltable Actlvltles:
Promotlon of medlcal and veterlnary research and advancement of educatlon
Grants to institutlons
Grants to individuals
Bank Charges
Forelgn exchange charges
Independent examlner's fees
Accountancy fees
Professional fees
(20,000)
(159,916)
(1,0001
(140)
(1051
(5)
(4001
{1,750)
(4001
15501
(117)
122,260)
IL62,123)
1162,123)
{22,260)
NET INCOME/(EXPENDITURE)
141,632
{ 108,257)
Page 11