OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-10-31-accounts

Charity registration number 1096908

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Noorzia Aimaq
Maria Mahmoodi Karimzad
Paul Lehmann
Yasmine Zolfaghari-Nia
Sayed Hadi Sina
Charity number 1096908
Principal address Unit 9
Griffin Centre
Staines Road
Feltham
London
TW14 0HS
Website https://acaa.org.uk
Auditor Cansdales Audit LLP
Chartered Accountants & Registered Auditors
Bourbon Court
Nightingales Corner
Little Chalfont
Buckinghamshire
HP7 9QS
Bankers NatWest Bank plc
80 Lewisham Way
Lewisham
London
SE13 5JJ

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

CONTENTS

Page
Trustees' Report 1 - 6
Independent auditor's report 7 - 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 23

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 OCTOBER 2021

The trustees present their annual report and financial statements for the year ended 31 October 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: 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 1 January 2019)".

Objectives and activities

Afghanistan and Central Asian Association (ACAA) was founded in 2001 by Dr Nooralhaq Nasimi who had arrived in the UK with his wife and young family seeking refuge from the Taliban. Since then, the ACAA has supported refugees and newcomers in overcoming the social isolation which can come with migration and run services to enable migrants to fulfil their potential in their new home.

The charity aims to empower beneficiaries so that they can engage with and contribute to British society. We help them to better understand UK life and culture by providing social, cultural, language and educational activities. The core belief at the heart of the Afghanistan and Central Asian Association is bringing communities together.

The charity aims to educate and empower all its participants, particularly women and children, through tailored activities that promote greater knowledge and understanding of their heritage and culture. By informing, engaging and training participants, the ACAA enables them to share their knowledge with the wider community. The focus on empowering Afghan and Central Asian women centres around enabling greater access to employment, promoting equality of opportunity and providing a supportive environment for women who have been subjected to discrimination and/or oppression.

The charity also aims to benefit British society through the successful integration of people to enable their maximum contribution to society. In all our services and activities, the charity seeks to promote and exhibit core British values of mutual respect, democracy, diversity and tolerance. The ACAA believes that through promoting these values we can help achieve our central aim of bringing communities together. The charity believes that through promoting and exemplifying these values in all our work we can encourage integration and interfaith dialogue as well as develop stronger, more resilient and caring communities.

Currently, the ACAA offers service-provision in Hounslow, Ealing, Croydon, Merton, Lewisham, Greenwich, Epsom and Staffordshire.

Charitable activities

In the UK, these include:

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2021

ACAA in Afghanistan

Because of the changing political situation in Afghanistan, our staff members there have been in dangerous conditions, some living in hiding or having fled to neighbouring countries like Pakistan and Iran. As a result, we cannot continue our usual operations in Afghanistan and have redirected our focus towards finding our employees asylum, supporting relief efforts in Afghanistan through dedicated fundraising initiatives, as well as using conferences and social media to maintain public awareness about the dire human rights situation there.

Volunteers

The Trustees would like to take this opportunity to thank all of the volunteers who give their time and support so generously. Volunteers are the core of Afghanistan and Central Asian Association and without their dedication we would not be able to provide the services that we do. ACAA takes on volunteers from all ages and walks of life from students and local residents to previous clients of ours. Volunteers are involved in every aspect of the organisation including management, personnel and human resources, marketing and communications, policy development, research and fundraising.

Achievements and performance

Charitable activities

In the UK, these include:

Achievements

In 2021 the charity has successfully received funding from Comic Relief, Penny Appeal, Henry Smith Charity, Tudor Trust and City Bridge Trust, among others.

The ACAA also received praise from the British Embassy in Kabul this year for our advocacy on behalf of the Afghan diaspora.

Because of the crisis in Afghanistan, ACAA’s office in Feltham became the focal point for both the Afghan diaspora seeking support and national and international media for coverage on the diaspora’s response to the crisis. We were also able to raise around £35,000 in August-September 2021 through an online fundraiser dedicated to supporting the Afghan refugees in the UK who had been evacuated from Kabul at that time.

Some of our TV coverage included BBC Breakfast, BBC London News and Sky News. Importantly, this coverage included interviews at our centre in Feltham with beneficiaries whose family were attempting to leave Afghanistan. This helped to humanise the situation in Afghanistan and raise public concern for the Afghan people, which is a central aim of the ACAA’s work.

Our work was also highlighted by various newspapers as central to the welcome and support of Afghan refugees arriving in the UK in August-September 2021. For example, the Guardian newspaper wrote an important story about the lack of support during ‘Operation Warm

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

Welcome’, in which it emphasised how the valuable and outsized contribution of the ACAA was filling the vacuum of government support.

As a result of this exposure, ACAA’s profile has risen significantly allowing for new opportunities such as a partnership with Save the Children and new unrestricted funding to enable hiring more staff. For example, we were able to hire a Women’s Empowerment Manager and Volunteer Coordinator) and could therefore cover the organisation’s responsibilities to a higher standard and expand our service provision. We also saw a significant rise in public interest in volunteering at ACAA and as a result we were able to benefit from the kindness of experienced professionals who have volunteered their time with us.

The ACAA has also been focused on hosting forums to debate the situation in Afghanistan following the return of the Taliban in order to maintain awareness of the situation. A conference in September attracted hundreds of attendees and allowed us to later host larger conferences both at our Feltham centre and in the Houses of Parliament, which were attended by MPs and other notable experts.

Future Objectives

ACAA recently received a grant from Hampshire Council to provide support to recent arrivals from Afghanistan in bridging hotels there. As a result, ACAA is recruiting for a Project Manager for Hampshire activities. This achievement relates to the current focus for the future on expanding services beyond London. The goal at this point is to receive funding to develop operations in Birmingham, where the second largest Afghan community lives in the UK.

Future Developments

The ACAA has been working on formulating an Afghan Diaspora Council to bring together members of the Afghan diaspora internationally and in doing so raise the profile of Afghanistan’s issues on the global stage. This was formally announced in late 2021, but there are plans to strengthen its profile and develop its aims and structure.

The charity also plans to continue the extension of its services wherever possible to newly arrived Afghan refugees, both in Feltham and other parts of the country where possible.

For the ACAA’s ESOL program it is hoped that the number of classes in existing locations can be increased, in addition to increasing the number of locations. It is hoped that ESOL classes may be extended to bridging hotels where many of the evacuation of Kabul cohort of refugees are staying. The ACAA would also like to offer ESOL classes on a remote basis to ex-staff and volunteers in Afghanistan who wish to improve their English.

Regarding the Supplementary School for school-age children, we plan to strengthen collaboration between our support staff and local schools. We hope that this will improve the performance of the children by creating a more joined-up approach.

The ACAA football club also has plans to expand in the coming year. It has so far been a girls-only activity, but hopes to expand this year by offering classes for boys.

The women’s empowerment project aims to increase the number of beneficiaries and expand the range of workshops and activities it offers now that it has been able to hire a women’s empowerment project officer. There are plans for a fashion shoot at the ACAA’s Refugee Week summer festival and the ACAA recently received funding for ‘women’s conversation circles’ which will combine ESOL with women’s empowerment. The ACAA hopes that it will give some of the many women who arrived in the UK from Afghanistan in 2021, the opportunity to be empowered and lead a fulfilling and integrated new life here.

Fundraising activities

ACAA continues to expand its fundraising activities. Applications to trusts and foundations are a key part of our fundraising and as an organisation we submit applications on a regular basis throughout the year for both new and existing work. Now that the restrictive measures of the pandemic are easing the organisation intends to diversify its income through the hiring out of the centre to external organisations and private individuals which will provide unrestricted income. Individual donors were increased during the year, mainly due to the emergency in Afghanistan, and the organisation will build on this base to further develop regular individual donations going forward.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2021

Reserves policy

The charity aims to maintain reserves sufficient to meet its commitments to existing and envisaged project work for at least the forthcoming 12 months. Ultimately, its aim is to be in a position, with adequate funding, to cover activities over a longer period of time as well as to provide sufficient general unrestricted funds of at least 3 months to cover any short-term funding gaps and/or to cover closure costs of the organisation at some point in the future.The unrestricted reserves of the organisation at 31[st] October 2021 were £189,182.

Principal funding sources

The organisations primary funders during this year have been Henry Smith Charity, Tudor Trust BBC Children in Need, Comic Relief, The National Lottery Community Fund, Barrow Cadbury, AB Charitable Trust, Lloyds Bank Foundation and City Bridge Trust.

The charity is immensely grateful to all individuals and organisations who have provided grant funding or donations without which we would not be able to provide our services or further develop the objectives and activities of the organisation.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees assess the major risks to which the charity is exposed.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The charity is governed by its constitution, the latest version of which was adopted on 9[th] June 2019.

The trustees who served during the year and up to the date of signature of the financial statements were:

Noorzia Aimaq (Appointed 16/12/2020) Maria Mahmoodi Karimzad Paul Lehmann Yasmine Zolfaghari-Nia (Appointed 16/12/2020) Thomas Peet (Resigned 29/06/2021) Naeimeh Salemi (Resigned 29/06/2021) Sayed Hadi Sina

Appointment of Trustees

All vacancies for Trustees are advertised widely amongst the Membership and on social media. Candidates can put themselves forward or can be nominated by members of the Charity. Preferred candidates are identified and invited to join the trustees, subject to references, formal vetting and approval by the full trustee board.

Vetting potential trustees

The trustees check that the candidates have not been disqualified from acting as trustees, and candidates are asked to confirm in writing that this is the case. Candidates are asked to consider and declare any existing or potential conflicts of interest. As the charity works with children and vulnerable adults, the trustees seek appropriate checks from the Disclosure and Barring Service. In light of the checks and declarations, the trustees will decide to go ahead and formalise the appointment of new trustees.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2021

Making the appointment

The trustees check the charity’s governing document to ensure that they appoint the new trustees in a proper and legal way. An information pack about the charity is sent to new trustees, and a full induction process is arranged. New trustees meet existing trustees and others involved with the charity, such as members of staff, volunteers and beneficiaries. The new trustees attend their first board meeting and are duly welcomed. All relevant parties, such as funders and the charity’s solicitors and auditors, are notified of the new appointments.

Organisational structure

The organisation is an unincorporated Charity, which is governed by a board of trustees who have served throughout the year. The trustees are disclosed below under 'Trustees Information'.

The trustees are governed by the charity’s constitution and meet on a quarterly basis to review progress on funding applications, examine on going project work, track long term strategy and monitor the activities of the organisation and its staff.

Trustees have complied with the duty in section 4 of the Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance.

The day-to-day management of the organisation is delegated to Dr Nooralhaq Nasimi, who is neither a Trustee, nor a Shadow, nor a quasi-Trustee. Dr Nasimi implements and manages the policies, objectives and activities overseen by the board of trustees.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 OCTOBER 2021

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Board of Trustees

..............................

Trustee - Paul Lehmann 17.08.2022 Date: ...........................................

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

Opinion

We have audited the financial statements of Afghanistan & Central Asian Association (the ‘Charity’) for the year ended 31 October 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Based on our discussions with the charity’s management and the Trustees, we identified that the following laws and regulations are significant to the entity:

These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor's report.

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Cansdales Audit LLP

Chartered Accountants Statutory Auditor

......................... Bourbon Court Nightingales Corner Litttle Chalfont Bucks HP7 9QS

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 OCTOBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£		 Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£		 Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£		 Total Total
funds funds
2021 2021 2021 2020
£ £ £ £
Income and endowments from: As restated
Donations and legacies
2		 282,565 679,466 962,031 936,643
Other income
3		 1,250 - 1,250 10,098
Total income 283,815 679,466 963,281 946,741
Expenditure on:
Charitable activities
4		 110,974 505,258 616,232 671,593
Net incoming resources before transfers
Gross transfers between funds
Net income for the year/
172,841 174,208 347,049 275,148
(22,427) 22,427 - -
Net movement in funds 150,414 196,635 347,049 275,148
Fund balances at 1 November 2020
Fund balances at 31 October 2021
38,768 362,656 401,424 126,276
189,182 559,291 748,473 401,424

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

BALANCE SHEET

AS AT 31 OCTOBER 2021

Notes 2021 2020 £
restated
31,120
416,372
447,492
£ £ £
As
Fixed assets
Tangible assets
8
Current assets		 -
2,500
764,830
767,330
(20,685)		 38,289
746,645
784,934
(36,461)
748,473
559,291
189,182
748,473		 700
3,875
443,365
447,940
(31,568)
Stocks
9
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
12
Net assets
(46,068)
401,424
362,656
38,768
401,424
Income funds
Restricted funds
13
Unrestricted funds

17.08.2022 The financial statements were approved by the Trustees on .........................

..............................

Trustee - Paul Lehmann

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 OCTOBER 2021

Notes
Cash flows from operating activities
Cash generated from operations
15
Investing activities		 2021 2020 £
restated
298,745
£ £ £
(19,932)
-
(3,933)		 345,330
(19,932)
(3,933)
321,465
443,365
764,830		 As
(16,275)
50,000
-
Purchase of tangible fixed assets
Net cash used in investing activities
(16,275)
50,000
332,470
89,890
443,365
Financing activities
Proceeds of BB bank loans
Repayment of BB bank loans
Net cash (used in)/generated from financing
activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

1 Accounting policies

Charity information

Afghanistan & Central Asian Association Is A Charity Having Registered Office At Unit 9, Griffin Centre, Staines Road, Feltham, TW14 0HS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: 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 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 25% on Reducing Balance Method
Fixtures and fittings 25% on Reducing Balance Method
Computers 25% on Reducing Balance Method
Motor vehicles 25% on Reducing Balance Method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2021
2021
£
£		 Unrestricted
Restricted
funds
funds
2021
2021
£
£		 Unrestricted
Restricted
funds
funds
2021
2021
£
£		 Total
Unrestricted
Restricted		 Total
Unrestricted
Restricted		 Total
Unrestricted
Restricted		 Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
As restated As restated
Donations and gifts 282,565 679,466 962,031 140,665 795,978 936,643
Other income
Unrestricted
Unrestricted
funds
funds
2021
2020
£
£
funds funds
2021 2020
£ £
Other income - 10,098
Notional interest on Bounceback loan 1,250 -
1,250 10,098

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2021

4 Charitable activities

Charitable
Expenditure
Charitable
Expenditure
2021
2020
£
£		 Charitable
Expenditure
Charitable
Expenditure
2021
2020
£
£		 Charitable
Expenditure
Charitable
Expenditure
2021
2020
£
£
2021 2020
£ £
Staff costs 286,474 279,844
Depreciation and impairment 12,763 10,373
Office 34,131 80,474
Stationery 1,023 20,105
Telephone 1,315 3,350
Advertising 2,773 8,127
Rent 88,290 94,380
Charitable Activities 89,281 44,646
Membership Fee - 40
Insurance 6,034 2,202
Sundry 3,115 1,460
Premises Cost 1,834 6,411
Light & Heat 9,585 6,542
Professional Fee 54,887 76,457
Auditor's Remuneration 5,315 7,619
Interest on BB Loan 1,754 -
Other charitable expenditure 17,658 29,563
616,232 671,593

Charitable Activities include Event, Football Project, Gardening Project, Hall Hire, Health Project and other core expenses.

Other Charitable Expenditure includes Travel and Meetings, Teaching Expenses, Repairs and Maintenance and other miscellaneous expenses.

Analysis by fund
Unrestricted funds
Restricted funds
110,974 149,050
505,258 522,543
616,232 671,593
5
Operating Surplus		 2021 2020
Operating surplus is shown after charging :-
Depreciation of owned tangible fixed assets
Operating lease rentals- land and buildings
Auditor's remuneration
Included in auditor's remuneration is preparation of financial statements.		 £ £
12,763 10,373
88,290 94,380
5,315 7,619

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

6 Trustees

Two (2020 - Two) Trustees were reimbursed £742 (2020 - £1,471) during the year for expenses incurred on behalf of the charity.

7 Employees

There were 13 (2020 -21) employees during the year.

Employment costs 2021 2020
£ £
Wages and salaries 265,151 255,778
Social security costs 17,935 19,940
Other pension costs 3,388 4,126
286,474 279,844

There was one (2020 – one between £60,000 to £70,000) employee whose annual employee benefits (including employer pension costs) were between £70,000 to £80,000.

The key management personnel of the charity comprises of one member of staff . The total employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £73,362.

8 Tangible fixed assets

Tangible fixed assets Tangible fixed assets Tangible fixed assets Tangible fixed assets Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
Computers
Motor vehicles
£
£
£
£		 Total
£ £ £ £ £
Cost
At 1 November 2020 - 2,965 34,428 27,500 64,893
Additions 2,038 - 1,900 15,994 19,932
At 31 October 2021 2,038 2,965 36,328 43,494 84,825
Depreciation and impairment
At 1 November 2020 - 741 21,001 12,031 33,773
Depreciation charged in the year 510 556 3,832 7,865 12,763
At 31 October 2021 510 1,297 24,833 19,896 46,536
Carrying amount
At 31 October 2021 1,528 1,668 11,495 23,598 38,289
At 31 October 2020 - 2,224 13,427 15,469 31,120

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

9
Stocks
Raw materials and consumables
10
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
11
Creditors: amounts falling due within one year		 2021 2020
£ £
- 700
2021 2020
£ £
- 109
2,500 3,766
2,500 3,875
Bank loans
Other taxation and social security
Other creditors
12
Creditors: amounts falling due after more than one year
Bank Loan		 2021 2020
£ £
As restated
9,606 3,932
4,179 10,215
6,900 17,421
20,685 31,568
2021 2020
£ £
As restated
36,461
46,068

The long term bank loan is Bounce back Loan received of £50,000 in the year 2020 for which interest is being charged at the rate of 2.5% annually and should be repaid at the end of 5 years.

13
Movement in funds
Balance at Incoming Resources Transfers Balance at
1 November resources expended 31 October
2020 2021
£ £ £ £ £
Restricted funds
Supplementary School for Children
BBC Children In Need (4,079) 72,012 27,008 - 40,925
Awards for All (2015) 742 - 742 - -
BBC Children in Need (Large) 5,223 - 5,223 - -
SJP (Supplementary School) 1,000 - 1,000 - -
Lewisham Health Project - - 108 108 -
Support for Afghanistan

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

13 Movement in funds (Continued)
Swire Charitable Trust - 10,000 - - 10,000
Penny Appeal 11,555 66,771 54,197 - 24,129
Lewisham Church Refugee Fund 400 - 400 - -
Orr Mack - 25,000 - - 25,000
Royal Holloway University - 8,000 2,267 - 5,733
Penny Appeal - 32,049 - - 32,049
Resettlement Support for newly arrived
Afghans
Drapers Charitable Fund		 - 15,000 1,000 - 14,000
Football project
Comic Relief - 48,860 39,611 - 9,249
Football Foundation - 500 - - 500
GLA Greater London Authority 8,831 2,985 7,213 - 4,603
Building Resilience & Digital Awareness
Shared Endeavour Fund 9,825 - 3,952 - 5,873
Core Costs -
AB Charitable Trust - 20,000 - - 20,000
BLFCAP - Big Lottery Cap - - 800 800 -
ESC Lottery 2,475 - 2,337 - 138
Lloyds TSB Foundation - - 4,364 4,364 -
Employment Projects for Refugees
DWP - 33,280 31,789 - 1,491
DWP kickstarter - - 5,822 5,822 -
ESOL Classes
City of London - 9,875 - - 9,875
City Bridge Trust 13,468 - 5,164 - 8,304
City Bridge Trust (2020) - 9,875 8,839 - 1,036
Deptford Challenge Trust 6,122 - - - 6,122
LLC 2020 2,841 - 2,841 - -
Big Lottery Fund (2018-2021) 23,689 25,830 24,914 - 24,606
City Bridge Trust (2019) - - 12,750 12,750 -
Paddington Development Hayes - (3,896) - 3,896 -
People's Health Trust - 11,422 2,855 - 8,567
Online Project for Social & Economic
Challenges
London Community Reponse		 - 9,898 10,132 234 -
Covid-19 pandemic Support
Big Lottery Fund (Covid19) 61,832 - 60,148 - 1,684
City Bridge Trust (Covid19) 49,974 - 15,496 - 34,477
London Community fund - 24,304 12,500 - 11,804
London Community Fund (Covid Response) - - 1,214 1,214 -
Charity of Sir Richard Whittington 14,756 - 14,663 - 93
City of london - 29,625 6,674 - 22,951
Penny Appeal - 3,407 - - 3,407
Ground Work UK - 29,594 4,000 - 25,594
Anti-Tribalism - 2,500 - - 2,500
Awards for All (2020) 5,113 - 8,340 3,227 -
Drax - 500 328 - 172
Heathrow Community Fund - 5,000 3,000 - 2,000
QBE Foundation - 10,000 - - 10,000
Sanctuary HA - 1,800 - - 1,800
Souter Charitable Trust 1,500 - - - 1,500
Severn Trent 3,220 - 3,220 - -

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

13
Movement in funds
Staffordshire Covid19
The Bridge Renewal
Worcestershire Council (2020)
Vision Foundation (2020)
Barrow Cadbury 2020
Community Action Sutton
CAF 2020
Moondance Foundation
People Postcode Trust
London Catalyst
Mercers (2021
Community Support and Women's legal
advice in Afghanistan
Canada Fund
Brian Mercer CT
Alan and Nesta Ferguson CT
Women's Support Group
Henry Smith Charity
Awards for All
Building Connections Fund
Volunteering project
Tudor Trust
Other Unrestricted Funds
Unrestricted funds
Total Funds		 (Continued) (Continued)
- (18,280) - 18,280 -
- - 5,381 5,381 -
- - 2,690 2,690 -
1,000 - 2,690 1,690 -
19,062 30,563 - - 49,625
6,300 - 5,341 - 959
5,132 - 5,132 - -
- 9,000 1,500 - 7,500
9,404 - 9,404 - -
- 3,000 3,000 - -
- 59,468 - - 59,468
9,578 3,153 6,159 - 6,572
5,000 - 1,300 - 3,700
- 10,000 - - 10,000
12,397 46,371 16,418 - 42,350
358 - 358 - -
12,088 - 11,058 - 1,030
25,821 32,000 49,914 - 7,907
38,029 - - (38,029) -
362,656 679,466 505,258 22,427 559,291
38,768 283,815 110,974 (22,427) 189,182
401,424 963,281 616,232 - 748,473

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2021

13 Movement in funds

(Continued)

Purposes of restricted funds mentioned above are as below:

1. Supplementary School for Children - Support for a Saturday Supplementary School for children and young people providing tutoring in core subjects, soft skills, and a chance for socialising in a safe space.

2. Support for Afghanistan - Funds to provide emergency support in Afghanistan through our staff in country after the Taliban takeover in August 2021.

3. Resettlement Support for newly arrived Afghans - Provision of specific support to Afghans arriving in the UK to help with settling into houses, understanding the UK systems, education and employment support and psychosocial support.

4. Football Project - Football training for children in young people with a specific focus on Muslim girls who benefit from the coaching provided in a culturally sensitive environment with female coaches. Helping to develop social skills, leadership, teamwork and building confidence.

5. Building Resilience & Digital Awareness - A project to educate refugees around use of digital media and on-line security.

6. Core Costs - Provision of core running costs for the organisation supporting management and administrative functions.

7. Covid-19 Pandemic Support - Support for continued adaptation and recovery of services during the final part of the pandemic and post Covid.

8. Advice for Refugees - Our advice service provides face to face, via telephone and online advice on a range of issues from immigration and legal issues, housing, health care, benefits advice and education and training.

9. Community Support and Women's legal advice in Afghanistan - These funds have supported various projects to set up community support and advice centres along with Women's legal advice centres in Afghanistan.

  1. Employment Projects for Refugees - The provision of training and workshops in job searches, CV writing, interview skills to improve the employment prospects of refugees.

11. ESOL classes - English language classes for adults and young which is a key element to integration into the UK and access to further education, training and employment.

12. Online Project for Social & Economic Challenges - Online advice for refugees dealing with issues affecting them either socially or economically or both. Providing advice on specialist services and signposting to our other projects.

13. Women’s Support Group - Provision of specific groups, activities, and support for women and girls that are culturally sensitive, allowing female refugees to settle in a safe appropriate way but also enabling them learn about new opportunities of living in a very liberal country, with greater opportunities for women.

14. Volunteering Project - Funding for the provision of a dedicated volunteer coordinator to recruit and provide support to our volunteers who are vital to the ongoing provision of our services.

14 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
October 2021 are
represented by:		 Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
October 2021 are
represented by:		 Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
October 2021 are
represented by:		 Total
Unrestricted
funds
Restricted
funds		 Total
Unrestricted
funds
Restricted
funds		 Total
Unrestricted
funds
Restricted
funds		 Total
2020
£
restated
31,120
416,372
2021 2021 2021 2020 2020
£ £ £ £ £
As restated As
Tangible assets 38,289 - 38,289 31,120 -
Current assets/(liabilities) 187,354 559,291 746,645 53,716 362,656
Long term liabilities (36,461) - (36,461) (46,068) - (46,068)
401,424
189,182 559,291 748,473 38,768 362,656

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2021

15
Cash generated from operations		 2021 2020
Surplus for the year
Adjustments for:
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in stocks
Decrease in debtors
(Decrease)/increase in creditors
Cash generated from operations		 £ £
As restated
347,049 275,148
12,763 10,373
700 (700)
1,375 1,616
(16,557) 12,308
345,330 298,745
16
Operating lease commitments
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable
operating leases, which fall due as follows:
Within one year
Between two and five years
In over five years		 2021 2020
£ £
76,080 76,080
304,320 304,320
133,140 209,220
513,540 589,620

The operating leases represent leases of amounting £76,080 to third parties. The leases are negotiated over terms of 10 years and rentals are fixed for 10 years. All leases include a provision for five-yearly upward rent reviews according to prevailing market conditions. There are no options in place for either party to extend the lease terms.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2021

17 Prior Year Adjustment

During the year, it was noticed that receipt from Bounce back Loan was treated as Grant Income in the year 2020 instead of treating it as a liability and as a result, the financial statements for the year ended 31 October 2020 have been restated. The change has resulted in a decrease of £50,000 in unrestricted fund as at 31 October 2020.

The above change resulted in the following re-statement of the “comparative” figures (Balance Sheet at 31 October 2020, Statement of Financial Activities and Cash Flow Statement for the year ended 31 October 2020 and the accompanying notes) as well as the General Funds figure at 1 November 2020 in Note 13 on Movement in Funds:

Balance Sheet

Balance Sheet
Notes At 31 October 2020 Increase/
As restated (Decrease)
Creditors: amounts falling due within one year 11 31,568 3,932
Creditors: amounts falling due after more than one year 12 46,068 46,068
Statement of Financial Activities
Notes For the year ended Increase/
31 October 2020 (Decrease)
As restated
Donations and Legacies 2 936,643 50,000
Statement of Cash Flows
Notes For the year ended Increase/
31 October 2020 (Decrease)
As restated
Cash generated from Operations 17 298,745 (50,000)
Proceeds of BB bank loans 50,000 50,000
The above changes have resulted in the following re-statement of funds: -
Notes At 1 November 2020 Increase/
As restated (Decrease)
Unrestricted Funds 13 38,768 (50,000)

18 Related party transactions

There were no related party transactions during the year apart from reimbursements made to the Trustees as disclosed in Note no-5.

19 Ultimate Controlling Party

The charity was under the control of the Board of Trustees throughout the year.