SPIRIT
AL ASSEMBLY OF THE BAHA'IS OF ALTRINCHAM AND SAL
orts of the Directors and the.Trustees for the
ear.ended 3.1, March 2024
The trustees a￿ pleased to pre.sent their report together with the financial statement of the
charity for the year ending 31$1 March 2024
Reference and Administralive Details:
Company Registralion Number.,
Charity registration Number..
03688724
1073375
Company Registered Address
27 Rutl3nd Gate
London
SW7 IPD
Bankers:
Lloyds TSB
Ariel House,
2138 Coventry Road,
Sheldon,
8irmingham
B26 3JW.
lll
•ADGQRZ41*
2711112024
COMPANIES HOUSE
25

iritual. Assembl of the Baha'is of Altrincham and Sale
orts of the Directors and the Trustees for the
ear ended 31 March 2024
Govemin
documents
The Spiritual Assembly of the Baha'is of Allrincham and Sale is a company liniited by
guarantee govemed by rts Memorandum and Articles of Association, It is also a chanty
registered wrth the Charity Commission for England and Waks.
ointment of trustees
The trustees consist of nine person5 chosen from among the Baha'ls of Altrincham and Sale
who have attained the age of 21 and who are elected by such Baha'is who are resident of
Altrincham and Sale in a manner provided by the Article5 of Association. and who shall remain
Members (trustees) and continue in office for a period of one year, or until thelr successors are
elected and on failure to be rwlected to the Spiritual Assembly shall cease to be member.
Risk Statement
The directors (tNstees) have examined the major operational risks which ch8rrtable companies
fa￿ and confirni th8t the system has. been established so that the necessary steps Gan be
taken to reduce these risks.
Ob'ective and Activities
The objectives of the charity are..
Shanng the ideal8 and asslsling the efforts of Baha'is to establish, uphold and promote the
spiritual, educaiional and humanrtarian teaching of human brotherhood. radiant faith. exalte(I
character and semess love revealed in Ihe lives and utterances of all the Prophets and
Messengers of God, Founders of the world's revealed religions, and glven renewed creative
energy and unNersal application to the conditions of Ihis age in Ihe life and utterances of
Baha'u'llah.
To administer the affair5 of the members of the Baha'i Faith in Altrincham and Sale according
to the principles of the Baha'i affiliation and administrats'on Greated and established by
Baha'u'llah.
The charity is dependent upon voluntary help, The entire work of the charity in Altrincham and
Sale is carried out by volunteers. It is not possible to either estimaté the hours or put a valuation
on the tlme given to the work by the volunteers.
lic Benefits
The trustees are satisfied thgt the charity is for public benefit. Its primary Objective is the
advancemenl of religion and its activrties such as its study circles, devotional meetings,
.children's dasses and junior youth ath'vilies which are open to all.
Achievement and erformance
The particular focus of Altrincham and Sale Baha'i communrty's work ai this stage of lis
development is on four Core Activities". study circles, devotional gatherings, classes for the
spiriiual edU￿tiOn of children, and junior youth. All these activities are open to the wider
community. In addltion, the Baha'i communty pursues a range 01 activlties, designed to
promote processes towards world peace.
nancial Review
Incoming resources in the year ended 31 Marrh 2024 totalled £25,946 (2023". £21,674),
Resources expended in the same period totalled £19.100 <2023: £24,007) On 31 March 2024,
the charity had total funds of £8,994 of which all were unrestricted.

iritual Assembl of the Baha'is of Altrincham and Sale
orts of
he Directors and the. Trustees for the
ear ended 31 March 2024
continue
Reserve
It is the policy of Ihe charity to maintain its funds at such a level as to enable the charrty to fulfil
its commitments
Directors res
onsibilities in res
ct of Ihe 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 charity's financial activities during
the year and of its financial position ai the end of the year, in accordance with the
requirements of section 386 of The Companies Act 2006. In preparing those financial
statement8, the direclors.are required to..
a) sele¢t 8Ultable accounting policies and then apply them consistently
b) make judgments and estimates that are reasonable and prudent.
c) follow applicablo accounting Standard, subject to any material departures being
disclosed and explained in the financial slaternent.
d) prepare the financial statements on the going concern basis unless it is inappropriate to
presume thg.t the charity will continue in operation.
e) safeguard the assets of the company and hen￿ take reasonable steps for the
prevention and detection of fraud and o.ther irregularities.
The Llirectors have confime.d that no notice has been deposited under Section 476 01 ihe
companies Act 2006.
In préparing this report, the directors have taken advantage of the audlt exerhption conferred by
Seetion 477 (2) of Companies Act 2006 and in the opinion of the director5,' the company is
ent￿ed to those exemptions on the basis that it qualified as a small company.
Name..
Signature..
By order of the Board

iritual Assembl of the Baha'is of Altrincham and Sale
Balan￿ Sheet
For the
ear ended 31 March..2024
2024
2023
Current Assets
Cash at Bank (Current account)
2,148
8,994
2,148
Liabilities
Net Assets
8,994
2,148
Re
resented B
Accumulated Surplus brought forward
Surplus (Deficit) for the y.ear
2.148
6,846
4481
(2,333)
8,994
2,148
Statement of Dire.ctors
For the year ending 31 st March 2024, The Company was entitled to exemption from audrt
under section 477(2) of Company Act 2006.
The members have not reqUI￿d the company to obtain an audlt in accordance with section
476 of tho company Act 2006,
The Directors acknowledge their responsibility for:
Ensuring the company keeps accounting records which comply with section 386,. and
Preparing accounts which glve a true and fair view of the statp of affairs of the company as
at th? end of tho. financial year, and of its profrt or loss for the financial year, In accordance
with the requiremenls of section 393, and which othenNise comply with the requiremenis of
c.ompanies Act relating lo acFountS..s0 far as is applicable to the company.
These accounts have been prepared in accordance wtth the provision applicable to
companies subject to small companies, regime,
Name:
Signature..
1)
18 rJts￿ QDay
/? v ZQZg
Approved by the Board of their meeting dated.,,...l.?. ..NDO JQLg

iritual Assembl of the Baha is of Altrincham and Sale
Income and Ex
enditure
For the
ear ended. 31 March 2024
Unrestricted
2024
2023
Incomin
Resources
Voluntary Income..
Donations
25,946
21,674
25,946
21,674
Resources Ex
ended
Charitatyle Expenditure:
Contribution to NSA of the Baha'is of the UK
Community events
Purchase of books
Postage, Stationery, and admin
16,805
2,167
128
21,007
2,729
271
Total Resources Expanded
19,100
24,007
N¢t movement in funds
6,846
{2,333)
Total funds broughl forward
2,148
4,481
Total funds carried fop4vard
8,994
2,148

iritual Assembl of the Baha'is of Altrincham and Sale
Notes to the ar£ounts for the
ear ended 31 March 2Q24
Com
an
Status
The charity is a company limited by guarantee. In the event of the charity being wound up,
the liabilrty In resped of the guarantee is limlted to £1 per member. If the winding up occurs
wrthin one year of member ceasing to be a member, then the above applies to debt and
liabilities of the company contracted before he Of she ceased to be a member.
Accountin
Policies
Accountin
convention
The accounts are prepared under the historical cost Gonvention on a going concem and
.include the rèsults of the charity's operation as indicated in the financial report, all of whicb
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 accord8nce with the teaching of the Baha'i Faith, only 8aha'i8 may contribute to the Bah8'i
Fund. Thui, Ihe pnmary source of income is from the Baha'i community ol Altrincham AND
Sale.
Incomin
Resources
All incoming sources accounted for when the charity is legally entrtled to the income and
the amount can be quantified with reasonable accuracy.
Out
oin
resources
Expenditu￿ is accounted for on an accrual basis and is allocated to the appropriate heading
in the financial slatement, Vthere applicable. resources expended include VAT whlch cannot
be. recovered,
Cash fl
tatement
The Company ha5 taken advantage of the exemption Gonferred by the Financial Reporting
Standard N.0 1 from the requirement,to produce a cash flow Statement on the grounds Ihat it
qualifie.s as a small company.