2022-03-31-accounts - Farsophone Association In Britain

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			~pa e
Legal and	administrative information
Report of	the trustees		2-5
Report of	the Reporting Accountants
Statement	of Financial Activities
Balance Sheet
Cash Flow	Statement
Accounting	policies		10-11
Notes forming part ofthe financial statements			12-14
Detailed income 5expenditure		account	15
Page 25does notform part ofthe statutory accounts.

			Mr Mohsen (Kayhan)		Fakhari	Fakhari
			(Treasurer)					-elected Jan 2019for three terms
			Mr Faramarz Radfar					-elected Jan 2019for three terms
			Mrs M. P. Sadigh (Chairperson)					-re-elected Oct 2017as chair for three terms
			Mrs Azam Saeb-Parsy		(Secretary)			-elected Nov 2019for three terms
			Mr Reza Sangsari					-elected Nov 2019for three terms
			aterm is defined as the period from one AGM to						the next
Administration	office:		Edgware Library
			Hale Lane
			Edgware
			HAS SNN
Chadity registration		No:	1070348
Reporting accountants			TKG Partnership		Ltd
			Chartered Accountants			&Registered Auditors
			Unit 3,Gateway	Mews
			London
			N11 2UT
Bankers:			HSBC
			Unity Trust Bank
Funding authorities:			Barnet NHS for the IAPT**contract (through						MWS*)
			-as part of a consortium				led by Surrey and Borders Partnership
			NHS Foundation		Trust	till 30		September 2017
			-from 1October		2017as		part	ofa consortium	led by
			Barnet, Enfield and Haringey					Mental Health	NHS Trust
			'MWS; Multilingual		Well-being			Services Ltd
			"*IAPT:Improving		Access		to Psychological Therapies

					Unrestricted/
				Restricted	Designated	Total	Total
			Notes	Funds	Funds	~2021 22	~2020 21
				6	6	6	6
Income:
Income from other charitable		activities
Fundraising &other income			2&3		139,605	139,605	139,725
Total income					139,605	139,605	139,725
Expenditure
Expenditure on charl table	activities:
Direct Charitable expenditure					133,992	133,992	144,027
Governance and Support costs					3,600	3,600	3,600
Total expenditure					137,592	137,592	147,627
Net income/(expenditure)	and net movements
in funds before gains and losses on investments
					2,013	2,013	(7,902)
Total funds brought forward					66,685	66,685	74,587
Total funds carried forward					68,698	68,698	66,685

		otes	~2021	Z2	~2020 21
Fixed Assets			E		E
Tangible fixed assets				198		639
Total fixed assets				198		639
Current Assets
Debtors Cash at hank and in	hand	12	13,702 71,692		36,306 39,982
Total current assets	'		85,394		76,288
Credltorsr amounts	falling due
within one year		13	(16,894)		)10,242)
Net current assets				68,500		66,046
NETASSETS				68,698		66,685
The funds ofthe Charity:
Unrestricted &Restricted income funds:		14		68,698		66,685
TOTAL CHARITY FUNDS				68,698		6 .6

				2021/22	2020/21
				Total	Prior year
Cash flows from operating activities:				Funds E	Funds E
Net cash provided by (used in) operating	activities			31,710	(35,839)
Cash flows from investing activities
Dividends, interest and rents from investments
Purchase ofproperty, plant and equipment
Net cash provided by/ (used in) operating activities				31,710	(35,839)
Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning ofthe reporting			period	31,710 39,982	(35,839) 75,821
Cash and cash equivalents at the end of	the reporting	period		71,692	39,982
Reconciliation ofnet movement in funds	to net cash	flow from operating activities
Net movement in funds for the reporting	period (as per the		SOFA)	2,013	(7,902)
Adjustments for:
Depreciation charges (increase)/decrease in debtors increase/(decrease) in creditors				441 22,604 6,652	442 (31,163) 2,784
Net cash provided by (used in) operating	activities			31,710	(35,839)
Analysis ofcash and cash equivalents
Cash in hand and at bank				71,692	39,982
Total cash and cash equivalents				71,692	39,982

1998,24January 2007,	1	0Oc	tober 2	010,28October 2012 and 2	8October 2018.
2 Financial performance	of	the	charity		2021/22	2020/21
Income					E 139,605	E 139,725
Expenditure on charitable Governance costs		activities			133,992 3,600	144,027 3,600
					137,592	147,627
Net income/(expenditure)					2,013	(7,902)
Total funds brought forward					66,685	74,587
Total funds carried forward					68,698	66,685
Represented by:
Unrestricted funds Restricted funds					68,698	66,685
					68,698	66,685
3 Incoming resources
Unrestricted income:
Donations Social Care for 60+(Entry	fees,		surplus	sales, etc)	3,980	4,100
MWS fees for well-being	services (IAPT)				135,625	135,625
					139,605	139,725
4 Analysis ofexpenditure on		charitable		activities
Staffcosts Other running costs					41,312 92,680	41,319 102,708
					133,992	144,027
5 Analysis ofgovernance and		support cost
Accountancy and independent			examination		600	600
Other running costs					3,000	3,000
					3,600	3,600
6 Net income /(expenditure)		for	the year
This is stated after charging:
Depreciation -owned assets					441	442
Reporting accountants remuneration					600	600

												2021/22	2020/21
												E	E
7	Analyses of staff costs, trustee remuneration						and expenses,			and the	cost of key
	management oersonnel
	Wages and salaries											40,000	39,999
	Employer's national	insurance		lnet	of	Employment		allowance)		and Employer's
	pension contribution											1,312	1,320
												41,312	41,319
	The average number	ofstaff employed				during	the	year
	were as follows:
	Direct charitable
	The number of employees		whose		emoluments		as defined		for	taxation	purposes
	amounted to over E60,000		in	the year		were as	follows:

		13,702	36,306
13	Creditors
	Amounts falling due within one year:
	Other taxation &social security	2,030	1,741
	Other creditors &accruals	14,864	8,501
		16,894	10,242

		Balance at			Inter fund	Balance at
		01/04/2020	Income	Expenditure	Transfer	31/03/2021
General fund		66,046	139,605	137,151		68,500
Capital Reserve -	designated	639		441		198
Total unrestricted	funds	66,685	139,605	137,592		68,698
Analysis ofnet assets between		funds
			Unrestricted	Designated	Restricted	Total
Fixed assets				198		198
Cash at bank			71,692			71,692
Other net assets			(3,192)			(3,192)
			68,500	198		68,698

						2021/22	2021/22	2020/21
						E		E
Income
Unrestricted income	fundraisin		contract		income and other
Donations Social Care for 60+(Entry fees,		surplus		sales, etc)		3,980		4,100
MWS fees for well-being services Sale ofasset			(IAPT)			135,625		135,625
Membership fees
Hosting fees - Meritage Sunday		various		classes etc
Hosting fees - Edgware	library Annex - GCSE Persian classes
Other operating income
						139,605		139,725
Expenditure
Staff salaries (Including	Nl &pension contribution)					41,312		41,319
MWS administrator salary costs recharge						12,833		13,366
Volunteer expenses (excluding		60+project)					964	103
DBS							42	7
Insurance						1,794		1,478
Printing, postage, stationery and other				office expenses				172
Telephone and internet						2,506		2,143
Repairs &maintenance	(includes		software		&minor equipment)		133	54
Accountancy and independent		examination					600	600
Counselling supervisor	fees					2,740		7,390
Feeto counsellors and	IAPT therapists					68,924		76,445
Zoom and Dropbox for	meetings	(mainly		IAPT workshops)			672	400
Subscriptions							536	484
Depreciation							441	442
Staff travel, subsistence	or events						301
Social care for 60+excluding staff			costs	(note below)				49
Rent						3,705		3,000
Allotment Expenses								102
Training
Other Expenses (AGM costs, Bank			charges, etc)				89	73
						137,592		147,627
NET INCOMING/(OUTGOINGS)		IN	YEAR			2,013		(7,902)
Social care for 60+ - analysis of		costs
Food*, fruit and other consumables								49
								49