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2025-10-31-accounts

Charity registration number 1096908 (England and Wales)

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Noorzia Aimaq Gulalai Nuristani Fariba Shahmohammadi Nooruddin Ansari Charity number 1096908 Principal address Unit 9 Griffin Centre Staines Road Feltham London TW14 0HS Website www.acaa.org.uk Auditor SCB (Accountants) Limited 31 Sackville street Manchester M1 3LZ Bankers Natwest 275 277 High Street Hounslow TW3 1ZA

(Appointed on 03 December 2024 and resigned on 13 August 2026) (Appointed on 03 December 2024) (Appointed on 03 December 2024)

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

CONTENTS

Page
Trustees' Report 1 - 6
Independent auditor's report 7 - 9
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11- 20

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees present their annual report and financial statements for the year ended 31 October 2025.

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

Background

The Afghanistan and Central Asian Association was founded in 2001 by Dr. Nooralhaq Nasimi MBE who arrived in the UK with his wife and young family seeking refuge from the Taliban. Since then, ACAA has supported refugees to overcome isolation and fulfil their potential in the United Kingdom.

Services provided by the charity help refugees to integrate and maximise their contribution to British society. In all its activities, ACAA seeks to promote and exhibit core British values of mutual respect, democracy, diversity and tolerance. The charity promotes these values to bring people together and to develop stronger, more resilient and caring communities.

The charity empowers all its participants, particularly women and children, through tailored activities which promote greater knowledge and understanding of their heritage. By informing and training participants, ACAA enables them to share their knowledge with the wider community. The focus on empowering Afghan, Central Asian, and Ukrainian 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.

Currently, ACAA offers service-provision in Hounslow, Ealing, Hillingdon, Brent, Harrow, Richmond, Tower Hamlets, Croydon, Luton, Cambridge, Birmingham, Manchester, Liverpool, Brighton, Canterbury, Staffordshire, Eastbourne, Northumberland, Gateshead, Great Yarmouth, Huddersfield, Leicestershire, Cheshire and High Wycombe.

Objectives and aims

To support refugees and migrants from Afghanistan, Central Asia and other vulnerable communities in the UK, enhance their quality of life and help them reach their potential through a wide range of educational, social, legal, advisory and cultural services.

To advocate for a more tolerant environment towards refugees and asylum seekers in the UK and promote integration between communities; and to unite the diaspora to contribute their skills to society for a better future.

To empower and promote the human rights of all the people of Afghanistan, particularly marginalised women and children, in Afghanistan itself and the diaspora, through service provision and advocacy for dignified and respectful treatment.

Charitable activities

The organisation has developed activities in response to identified needs of beneficiaries, in the UK, these include, but are not limited to:

ESOL for Integration Project

As the largest service offered by ACAA, approximately 450 refugees and asylum seekers from 50 countries are regularly attending ESOL classes in-person and online. The focus of the programme is to help them overcome the frequently greatest challenge for forced migrants in the UK, having the English language skills to study, work and live their lives independently and successfully.

The project is accredited by NCFE, with classes up to Level 1 offered. Preparation support for other exams such as IELTS and OET are available upon request. Teachers are qualified in teaching and incorporate a wide array of materials in level delivery, with consideration of the particular interests of students. The ESOL for Integration project also provides one-on-one support in education and employment goals, such as writing a CV, preparing for an interview and registering for college.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

The project also hosted an ESOL Open House, bringing together learners, volunteers, partners and community stakeholders to celebrate student progress and achievements, whilst increasing awareness of the importance of language learning in successful integration.

An external evaluation conducted in 2024-2025 by Wiseman and Associates revealed strong satisfaction with the programme, with students rating their overall experience highly. Survey results from over 100 students showed an average satisfaction rating of 8.79 out of 10 for ACAA's services overall.

Women's Empowerment Project

Approximately 550 women from Afghanistan and other refugee backgrounds regularly participated in our Women's Empowerment Project, which aims to provide refugee and migrant women with access to practical support, skills development opportunities and wellbeing services.

Through a wide range of activities, the project supports both newly arrived and established refugee women to overcome isolation, improve their wellbeing and address barriers to participation that can hinder integration. The project also seeks to raise awareness of the successes, experiences and challenges faced by the women supported by ACAA.

Recent offerings of the project have included:

These activities provided safe and welcoming spaces for participants to build friendships, share experiences, develop new skills, improve their wellbeing and strengthen their connections within the community.

The project also coordinated the distribution of toiletries and essential items to women and families experiencing hardship, helping to address immediate needs whilst promoting dignity, wellbeing and social inclusion. In addition, mental health and integration workshops were delivered to support participants' emotional wellbeing, increase community engagement and facilitate successful integration into life in the UK.

Supplementary School (English, Maths, Science and Mother Tongue Farsi classes)

Approximately 350 children from refugee backgrounds attend the Supplementary School and digital skills courses. Each week, the project offers Farsi, English and mathematics classes at different levels.

In addition, students have had the privilege of participating in music classes that incorporate poetry, singing and instruments such as the keyboard and violin, providing enriching educational and creative learning experiences. The project also delivered youth empowerment workshops, supporting young people to develop confidence, leadership skills, community awareness and aspirations for further education and employment.

Alongside classroom-based learning, students participated in a range of educational, cultural and recreational activities, including a Winter Wonderland trip, celebrations marking International Mother Tongue Day and family picnic events. These activities promoted social development, cultural awareness and community cohesion whilst providing valuable opportunities for learning and engagement outside the classroom.

The Supplementary School has become widely esteemed, particularly through performances at events such as the Refugee Week Summer Festival.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Community Advice Clinic

Over the last year, more than 19,000 individuals have received free and professional support and guidance on housing, employment, immigration, welfare and referrals for legal representation.

Key components of the service have included:

Alongside one-to-one advice services, ACAA organised dedicated Education and Employment Workshops and an Education and Employment Fair, enabling beneficiaries to access information on training opportunities, qualifications, recruitment pathways and career development. These events provided practical support towards economic participation, financial independence and long-term integration.

The Advice Clinic also delivered mental health and integration workshops, providing participants with opportunities to discuss wellbeing, build social connections and access information and support to help them engage more fully in their local communities.

Chess Club for Men

Through funding from Rethink Mental Illness, ACAA has operated a chess club, serving to support refugee men in their mental health and wellbeing by organising regular chess sessions.

With consideration that this population regularly faces isolation and low self-esteem, the chess club intends to provide them a community space where they can enjoy this activity and also improve their mental fitness. Sessions operate both at the Hounslow office and a rented space in Harrow.

Ukraine Integration Support

Approximately 200 individuals are supported through our Ukrainian Integration Support project. There is an ESOL class specifically for Ukrainian refugees. Otherwise, Ukrainians are participating in our general ESOL classes (both in-person and online), women’s empowerment sessions, supplementary school, advice clinic and more.

Community Fridge

Approximately 200 individuals are utilising the Community Fridge each month. The aim of the fridge is to reduce food waste, whilst also providing free food for the local community. The fridge is regularly supplied with donations from individuals, grocery stores like Sainsbury’s and Asda, along with bakeries including Greggs, Gail’s, Pret a Manger and Wenzel’s. Unlike many food banks, which operate on a referral system, everyone is welcome to drop in and collect food.

Muslim Girls and Boys Football Clubs

Approximately 120 children are enrolled and participating in the Muslim Girls and Boys Football Clubs, which take place through weekend sessions in Hillingdon and Brent. Our Clubs encourage participation in sport for mental and physical wellbeing. They seek to develop participants’ football skills and knowledge, as well as their confidence and self-esteem. Recently, the project joined the league of Middlesex FA.

Conferences, Panel Discussions and Roundtable Events

ACAA regularly holds events, including conferences to discuss important matters relating to refugees, Afghanistan and other topics of relevance to the organisation. For example, to mark four years since the Fall of Kabul, ACAA hosted a two-day conference at its Feltham centre, Afghan Diaspora Unity and Resilience: Arts, Culture, and Humanitarianism , featuring speakers from a range of professional backgrounds, alongside art displays and music performances.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Another conference was held at the Houses of Parliament to recognise International Women's Day, with speeches and panel discussions led by women advocating for refugee women and women in Afghanistan.

ACAA also participated in international advocacy and policy discussions at a conference hosted at the European Parliament, providing an important platform to highlight issues affecting refugees, migrants and the people of Afghanistan, whilst strengthening engagement with policymakers, academics and civil society organisations. These events contributed to raising awareness of refugee experiences and advancing dialogue on integration, human rights and community development.

Cultural Events and Celebrations

Cultural events are a significant component of ACAA's work, such as the annual Refugee Week Summer Festival, which took place for the eighth time since 2018 and for the second time at Cranford Community College.

In addition, there were smaller-scale cultural events primarily held at our Feltham centre, including Ramadan Iftar dinners, an Eid Mela, Samanak Mela and other community celebrations. These events aim to create a sense of home, belonging and social connection among our beneficiaries. Over 20,000 individuals attend events organised by ACAA each year.

In addition to these larger public events, ACAA organised a variety of cultural celebrations and community gatherings throughout the year, including Shab-e-Yalda celebrations, seasonal community bazaars and Nowruz festivities. These events provided opportunities for individuals and families from diverse backgrounds to celebrate their cultural heritage, foster intercultural understanding and strengthen community connections.

ACAA also delivered arts and cultural workshops that enabled participants to celebrate their heritage, express their creativity and engage with others through shared cultural experiences.

ACAA further coordinated a Christmas Toy Drive for children and families experiencing hardship, helping vulnerable households to participate in seasonal celebrations and reinforcing a sense of inclusion and community support.

Rehabilitation and Reintegration for People on Probation

Through funding from the Ministry of Justice, ACAA has launched a project supporting the rehabilitation and reintegration of ethnic minority individuals on probation in four West London boroughs: Hounslow, Ealing, Hillingdon and Brent.

The project concentrates on mental health support, ESOL classes, legal advice and other guidance, both group-based and personalised, for these individuals. Sessions have been delivered across designated venues in the four boroughs. As the first time ACAA has operated a project with a focus on people in probation, it serves as a notable development for the organisation.

Democratic Engagement with Marginalised Groups

ACAA conducted a ground breaking three-month project funded by the Electoral Commission that engaged with underrepresented groups across five West London boroughs: Hounslow, Ealing, Brent, Hillingdon, and Harrow.

This initiative targeted marginalised groups with historically low participation rates in the voting process, including ethnic minorities, migrants, young people, low-income households, and individuals with mental health challenges.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Academic Collaborations

During this year, ACAA has worked in partnership with several UK universities on research projects comprising a wide array of topics. In particular, there was collaboration with Royal Holloway University about the experiences with digital technology in asylum, Oxford University about people’s perspectives of vaccines and Goldsmiths University about Afghan migrants’ experiences with mental health.

All these projects incorporated the views of members of ACAA’s communities, conducted either through focus groups or one-to-one interviews. There was also continued dissemination of the research project done primarily last year with Royal Holloway University about Afghan mothers’ experiences in the UK, such as through a new print publication.

Volunteers are involved in every aspect of the organisation including management, personnel and human resources, marketing and communications, policy development, research and fundraising. Especially with ACAA having hosted many events, volunteers play a crucial role in their planning, management and overall success.

ACAA takes on volunteers from all ages and walks of life from students and local residents to previous clients of ours. ACAA has established volunteer partnerships with leading universities which include Royal Holloway University, Brunel University, LSE and more.

We regularly attend careers and freshers fairs to promote our volunteering opportunities and internships. There is currently a team of 60 active volunteers, with 100 volunteers over the year. The Trustees would like to take this opportunity to thank all of the volunteers who give their time and support so generously. Volunteers sit at the heart of ACAA’s activities and without their dedication we would not be able to provide the services that we do

Advocacy

Advocacy is at the core of what we do. This takes many forms at ACAA from an ESOL class where students can be empowered to learn and develop their English skills, at our legal advice clinics where knowledge and support is power, or in our art workshops where stories are told. Our work at ACAA hinges around providing as many spaces, platforms, and methods through which those who interact with our services can advocate for themselves.

Rather than speaking on behalf of these individuals, we seek to platform and support the voices and experiences of those affected. This is a fundamental part of our social media work and a core tenant that our strategy is built around.

We use testimony, stories, examples, all transferred directly from their first expression to our social media content without edits or alteration. Opening the space and providing the tools for vulnerable communities will remain at the centre of what we do, with the goal of ensuring our advocacy is authentic, inclusive, and representative.

We also perform advocacy through protests, which primarily consider the key themes of ACAA, support for refugees and advocacy for human rights in Afghanistan. In the last year there have been three protests organised by ACAA.

Two were outside the House of Parliament in support of women’s rights in Afghanistan (the most recent one in December being about the Taliban banning women’s right to become nurses and midwives). The third was at the ACAA Feltham centre in opposition to the UK Government plan to deport asylum seekers to Rwanda.

ACAA in Afghanistan

Because of the changing political situation in Afghanistan since the return of the Taliban to power in August 2021, our staff members there have been in dangerous conditions, some living in hiding or fleeing 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.

We also provide some remote services, such as online ESOL classes specifically for women in Afghanistan. We have been advocating for the resettlement of our staff to the UK given their employment with us, but they have not been eligible yet. We are looking for any routes to safe countries outside of Afghanistan, Iran and Pakistan, which remains an ongoing initiative.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Achievements and performance

Achievements

The Refugee Week Festival 2025 was held at Cranford Community College during the summer over the course of two days. The first day was focused on India/South Asia and the second day on Afghanistan/Central Asia.

Over 10,000 people attended over the course of the two days. Coverage from international news agencies like BBC Persian and Iran International TV raised the profile of diaspora cultures and ACAA’s services.

Other key achievements have been through the launches of ACAA’s projects in different locations. Over the course of this year, there have been the launch events of projects in Kent, Liverpool, and Croydon. They represent ACAA’s larger initiative of expansion across the UK.

Beyond project expansion, ACAA successfully delivered an extensive programme of cultural events, educational fairs, wellbeing workshops, youth engagement activities and community celebrations across several locations. These initiatives increased community participation, strengthened local partnerships and enhanced the visibility and impact of the organisation's services throughout the year.

Organisation Awards

Dr. Nooralhaq Nasimi MBE, Founder and Director of the Afghanistan and Central Asian Association (ACAA), has been widely recognised for his exceptional lifelong dedication to supporting refugees and promoting social integration through education and community empowerment.

In July 2024, Dr. Nasimi received an Honorary Doctorate in Law (Doctor of Science honoris causa) from Royal Holloway, University of London, in recognition of his outstanding services to refugees, integration, and education.

This prestigious doctorate followed Dr. Nasimi’s earlier recognition as an MBE in the 2023 New Year Honours list, presented by HM King Charles at Windsor Castle in December 2023, for his outstanding contributions to refugee integration and community development.

In addition to these honours, Dr. Nasimi was a finalist for the Third Sector Awards 2023 in the Charity Chief Executive category, celebrating his visionary leadership and the ACAA’s continued impact in improving the lives of refugees and migrants in the UK.

Under his direction, the ACAA itself has received multiple recognitions for its excellence in community service and education initiatives. A key example is the Queen’s Award for Voluntary Service in 2018.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Fundraising activities

ACAA continues to derive the majority of its income from charitable trusts, foundations, statutory bodies, local authorities and other grantmaking organisations. Securing funding through high-quality grant applications remains central to the charity's fundraising strategy and has enabled the continued delivery and expansion of services supporting refugees, asylum seekers, migrants and other vulnerable communities across the United Kingdom.

The charity remains committed to strengthening its financial sustainability through the diversification of income sources. Alongside grant fundraising, ACAA continues to develop unrestricted income through community fundraising activities, donations, partnerships, events and other charitable initiatives aligned with its mission and values.

The annual Refugee Week Festival remains an important community engagement and fundraising opportunity, bringing together thousands of attendees to celebrate culture, promote community cohesion and raise awareness of the charity's work.

Trustees continue to monitor fundraising performance and opportunities throughout the year to ensure the charity remains financially resilient and able to respond to the evolving needs of the communities it serves.

Fundraising standards

The charity raises funds through grant applications, charitable trusts and foundations, public donations, fundraising events, corporate partnerships and other lawful fundraising activities undertaken in support of its charitable objectives.

The charity is registered with the Fundraising Regulator and seeks to comply with the Code of Fundraising Practice. The trustees are committed to ensuring that all fundraising activities are conducted in an open, honest, transparent and respectful manner that reflects the charity's values and protects its reputation.

The trustees also seek to ensure that fundraising communications portray beneficiaries with dignity and respect and accurately reflect the experiences of refugees, asylum seekers and vulnerable communities supported by the charity.

The charity did not engage any professional fundraisers or commercial participators during the year.

The charity is committed to protecting vulnerable people and has procedures in place to ensure that no individual is subjected to unreasonable intrusion, undue pressure or persistent solicitation when supporting the charity.

The trustees monitor fundraising activities regularly to ensure continued compliance with legal, regulatory and ethical requirements.

No complaints relating to fundraising activities were received during the year (2024: Nil)

Financial review

The Statement of Financial Activities shows a total income for the year amounted to £1,167,166 (2024 - £1,099,211) with total expenditure amounting to £1,248,100 (2024 - £1,489,481) leaving a deficit in the year of £80,934 (2024 - £390,270). Accumulated reserves at the balance sheet date amounted to £519,041 (2024 - £599,975) includes restricted funds of £425,934 (2024 - £419,064). During the year, net transfer of £31,266 (2024 - £76,075) from restricted funds to unrestricted funds has been made after obtaining permission from funders.

The trustees have undertaken a formal assessment of the charity's going concern status, including cash flow forecasting and downside scenario modelling. Even under a combined stress-testing scenario involving a 10% reduction in income and a 10% increase in expenditure, the charity is forecast to maintain positive cash balances in excess of £200,000. The trustees therefore remain satisfied that the charity has adequate financial resources to continue its operations and meet its obligations as they fall due.

Principal funding sources

The organisation's primary funders during the November 2024 to October 2025 period have been National Lottery Fund,HMPPS, B-Ham City Council, The National Foundation, Centre for sustain,Sandwell MBC,Educational Opportunity Grant,The Access Foundation, Mercers Trust, Hays Travel Foundation, GMCA,CAF and others.

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.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Reserves policy

The trustees review the reserves policy annually to ensure that sufficient funds are available to support the charity's activities and meet commitments as they fall due.

The charity aims to maintain free reserves equivalent to a minimum of three months of core unrestricted operating expenditure. This level is considered appropriate to provide financial stability, manage unforeseen interruptions in funding, support cash flow requirements and enable the orderly management of any unexpected operational challenges.

At 31 October 2025, the charity held total funds of £519,041 (2024: £599,975), of which £425,934 (2024: £419,064) represented restricted funds that are not available for general purposes. Unrestricted funds amounted to £93,107 (2024: £180,911).

After excluding tangible fixed assets of £44,168 (2024: £51,051), free reserves available for general use were £16,739 (2024: £129,860).

The trustees recognise that free reserves remain below the charity's long-term target level. Accordingly, steps are being taken to strengthen unrestricted reserves through income diversification, increased fundraising activity, development of unrestricted income streams and prudent financial management.

The trustees nevertheless take assurance from the charity's strong cash position, forward funding commitments, diversified grant portfolio and proven track record of securing funding from a broad range of national and local funders. These factors provide additional confidence in the charity's ability to meet its obligations and continue delivering services whilst unrestricted reserves are rebuilt.

Notwithstanding the current position, the trustees consider the charity's overall financial position and liquidity to be sufficient to support its ongoing activities and future plans.

Plans for Future Periods

The charity will continue to strengthen its position as a leading refugee-led organisation supporting refugees, asylum seekers, migrants and other vulnerable communities throughout the United Kingdom. During the coming year, ACAA intends to expand its geographical reach, strengthen existing services and develop new programmes responding to emerging community needs.

Key priorities include expanding employability, education and digital inclusion initiatives; increasing opportunities for women, young people and community leaders; strengthening mental health and wellbeing support; further developing volunteering opportunities; and building additional pathways into education, training and employment.

The charity will continue to invest in organisational resilience through staff development, strengthened governance, improved systems and the diversification of income sources, with a particular focus on increasing unrestricted income.

ACAA will also continue to build strategic partnerships with local authorities, government bodies, universities, trusts, foundations and community organisations to maximise impact and reach. Alongside direct service delivery, the charity will continue to contribute to public debate, research and policy discussions relating to refugee integration, community cohesion, migration and the human rights situation in Afghanistan.

Risk management

The trustees regularly review the factors that could affect the charity's ability to achieve its objectives and maintain effective systems and procedures to monitor and manage these appropriately. Risk management is a standing item at trustee meetings and the risk register is reviewed and updated regularly.

As part of this process, the trustees consider areas such as funding sustainability, safeguarding, data protection and cyber security, financial controls, reputation, and the operational requirements associated with delivering services across multiple locations. The charity seeks to manage these areas through regular financial monitoring, diversification of income sources, safeguarding policies and DBS checks, staff and volunteer training, documented financial procedures, segregation of duties, management reporting and compliance with relevant legal and regulatory requirements.

The trustees also recognise the importance of building a resilient organisation through investment in staff development, succession planning, effective delegation and strong management systems to ensure continuity of leadership and operations as the charity continues to grow.

The trustees are satisfied that appropriate controls, policies and oversight arrangements are in place to support the effective management of the charity and the delivery of its charitable objectives.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Safeguarding and Serious Incident Reporting

The charity is committed to safeguarding and promoting the welfare of children, young people and vulnerable adults who engage with its services. Appropriate safeguarding policies and procedures are maintained and reviewed regularly to ensure they remain effective and consistent with current legislation and best practice.

All staff, volunteers and trustees are expected to uphold the charity's safeguarding standards and receive appropriate training where required. Enhanced safeguarding measures, including recruitment checks and Disclosure and Barring Service (DBS) checks, are undertaken for relevant roles.

The trustees monitor safeguarding matters as part of their governance responsibilities and review safeguarding risks regularly. Where necessary, serious incidents are reported to the Charity Commission in accordance with regulatory guidance. The trustees are satisfied that appropriate arrangements are in place to manage safeguarding responsibilities and protect beneficiaries, volunteers and staff.

Structure, governance and management

Governing document

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 trustees met quarterly and reviewed, as standing agenda items, operational reports from the Director and staff and a financial report. Trustees also review risk and policies regularly.

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

Noorzia Aimaq Gulalai Nuristani (Appointed on 03 December 2024 and resigned on 13 August 2026) Fariba Shahmohammadi (Appointed on 03 December 2024) Nooruddin Ansari (Appointed on 03 December 2024)

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

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. All applications should be in writing. Preferred candidates are identified and invited to join the trustees, subject to references, formal vetting and approval by the full trustee board.

Trustee Induction and Development

The charity recognises the importance of ensuring that trustees possess the skills, knowledge and experience necessary to fulfil their legal and governance responsibilities effectively.

All newly appointed trustees undergo a structured induction process that includes information regarding the charity's objectives, governing document, financial position, organisational structure, policies and procedures, and their duties under charity law.

The trustees are encouraged to undertake ongoing training and development in areas including governance, safeguarding, financial oversight, risk management, data protection and regulatory compliance. The Board periodically reviews the skills and experience of trustees to identify development requirements and ensure an appropriate balance of expertise is maintained.

This approach helps ensure that the Board continues to provide effective leadership, oversight and strategic direction for the charity.

The charity seeks to maintain a trustee board which combines professional expertise with lived experience of migration, displacement, community leadership and the communities served by the charity.

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.

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. The prospective trustees are informed of their duties and the charity’s expectations of them; they are asked to sign and return a copy of the letter.

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.

The charity maintains a register of trustee and senior management interests. Any actual or potential conflicts of interest are declared and managed in accordance with the charity's Conflict of Interest Policy. During the year, a related party employment relationship existed between the Director and a member of staff. Appropriate recruitment, governance and oversight procedures were followed and the conflicted individual was excluded from relevant decisions.

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

The day-to-day management of the organisation is delegated to Dr Nooralhaq Nasimi, who is the Director. Dr Nasimi implements and manages the policies, objectives and activities overseen by the Board of Trustees.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Public benefit

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit when planning and reviewing the charity's activities.

The charity exists to support refugees, asylum seekers, migrants and other vulnerable individuals through educational, welfare, integration, advocacy and community support programmes. During the year the charity provided English language tuition, advice and guidance services, women's empowerment activities, supplementary education, health and wellbeing initiatives, employment support and community-based programmes which were available to beneficiaries in furtherance of the charity's charitable objectives.

The trustees consider that the activities undertaken during the year have delivered demonstrable public benefit by improving social inclusion, educational attainment, community cohesion, economic participation and wellbeing amongst the communities served by the charity.

Public benefit is further achieved through the charity's cultural programmes, volunteer development activities, community events, democratic engagement initiatives, academic and research partnerships, advocacy work and community cohesion programmes. These activities help reduce social isolation, improve understanding between communities, encourage civic participation, amplify underrepresented voices and strengthen opportunities for refugees and migrants to contribute positively to society.

Statement of trustees' responsibilities

The Trustees are responsible for preparing the Trustees’ Annual 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 the charities 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 for that period. In preparing these accounts, the trustees are required to:

The Trustees are responsible for keeping adequate 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. 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.

The trustees are responsible for maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of disclosure to Auditor

In so far as the Trustees are aware:

Auditors

The auditors, SCB (Accountants) Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

The financial statements were approved by the Trustees on 13 August 2026 and were signed on its behalf by:

Noorzia Aimaq

Trustee

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 2025 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

In the light of knowledge and understanding of the charity and its environment obtained in the course of audit, we have not identified material misstatement in the trustees report.

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:

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

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.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We discussed with the Trusteses the policies and procedures in place regarding compliance with laws and regulations. We discussed amongst the audit team the identified laws and regulations, and remained alert to any indications of non-compliance.

During the audit we focussed on laws and regulations which could reasonably be expected to give rise to a material misstatement in the financial statements, including, but not limited to, Charity Act 2011, SORP 2019 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management.

Our procedures in relation to fraud included but were not limited to: inquires of management whether they have any knowledge of any actual, suspected or alleged fraud, and discussions amongst the audit team regarding risk of fraud such as opportunities for fraudulent manipulation of financial statements. We determined that the principal risks related to posting manual journal entries to manipulate financial performance and management bias through judgements in accounting estimates. We also addressed the risk of management override of internal controls, including testing journals and appropriateness of other entries in the nominal ledger; reviewing transactions around the end of the reporting period; and evaluating whether there was evidence of bias by the Trustees that represented a risk of material misstatement due to fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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.

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.

Jeffrey Bor FCA (Senior Statutory Auditor) for & on behalf of SCB (Accountants) Ltd. Chartered Accountants

......................... 31 Sackville Street Manchester M1 3LZ

Date: 17/08/2026

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 OCTOBER 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
Income from:
Grants and Donations
2
106,360
1,060,806
Total income
106,360
1,060,806
Expenditure on:
Charitable activities
3
225,430
1,022,670
Total charitable expenditure
225,430
1,022,670
Net (outgoing)/incoming resources before transfers
(119,070)
38,136
Gross transfers between funds
31,266
(31,266)
Net (expenditure)/income for the year/
Net movement in funds
(87,804)
6,870
Fund balances at 1 November 2024
180,911
419,064
Fund balances at 31 October 2025
93,107
425,934		 Total
2025
£
1,167,166
1,167,166
1,248,100
1,248,100
(80,934)
-
(80,934)
599,975
519,041		 Total
2024
£
1,099,211
1,099,211
1,489,481
1,489,481
(390,270)
-
(390,270)
990,245
599,975

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

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 2025

Notes
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one year
9
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
11
Net assets
Income funds
Restricted funds
14
Unrestricted funds		 2025
£
32,228
498,655
530,883
(56,010)		 £
44,168
474,873
519,041
-
519,041
425,934
93,107
519,041		 2024
£
34,964
632,104
667,068
(111,984)		 £
51,051
555,084
606,135
(6,160)
599,975
419,064
180,911
599,975

The financial statements were approved by the Trustees on 13 August 2026 and were signed on its behalf by:

Noorzia Aimaq Trustee

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 OCTOBER 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
19
Investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Financing activities
Repayment of loans
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(115,287)
(7,840)
(7,840)
(10,071)
(10,071)
(133,198)
632,104
498,655		 2024
£
£
(327,357)
(15,910)
(15,910)
(10,071)
(10,071)
(353,338)
443,365
632,104

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

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. The principal accounting policies adopted are set out below.

Going Concern

The trustees have assessed the charity's ability to continue as a going concern and have considered the charity's financial position, cash flow forecasts, funding commitments, reserve levels and principal risks for a period of at least twelve months from the date of approval of these financial statements.

For the year ended 31 October 2025, the charity reported a net deficit of £80,934 (2024: £390,270) and held total funds of £519,041 at the balance sheet date, comprising unrestricted funds of £93,107 and restricted funds of £425,934. After excluding tangible fixed assets of £44,168, the charity had free reserves available for general purposes of £16,739. Cash balances at 31 October 2025 amounted to £498,655.

In assessing going concern, the trustees reviewed detailed budgets and cash flow projections covering at least twelve months from the date of approval of the financial statements. The assessment included consideration of existing grant agreements, expected future funding, committed expenditure and the availability of unrestricted resources.

The trustees also performed stress testing using the charity's actual financial results as a base case. Three severe but reasonably possible downside scenarios were considered:

Under the most severe combined scenario, the charity would incur an estimated deficit of approximately £293,000. However, projected cash balances remained positive throughout the assessment period, with estimated cash resources of approximately £205,000 at the end of the period. No scenario modelled indicated that the charity would be unable to meet its liabilities as they fall due, nor was any requirement identified for immediate external financing.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

The stress testing assumptions did not include any future grant awards not already committed, additional fundraising income, or mitigating actions available to management. Accordingly, the trustees consider the assessment to be appropriately prudent.

Whilst the trustees recognise that unrestricted free reserves remain below their long-term target level and that ongoing monitoring of funding levels is required, the charity continues to maintain adequate liquidity and has access to sufficient financial resources to support its planned activities.

Having considered the results of the forecasts and stress-testing exercises, together with the charity's current cash position and funding outlook, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on the going concern basis.

The trustees have concluded that no material uncertainty exists that would cast significant doubt on the charity's ability to continue as a going concern.

1.2 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 or grantors 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.

Restricted funds comprise grants and donations received for specific charitable purposes imposed by the donor or funding agreement.

The trustees monitor the utilisation of restricted funds throughout the year to ensure that funds are applied strictly in accordance with donor requirements.

Any transfers between funds are undertaken only where specifically permitted under the terms of the relevant funding agreements and are approved by the trustees.

The charity has no endowment funds.

1.3 Income

Income is recognised when the charity has entitlement to the funds, any performance-related conditions attached to the income have been satisfied, it is probable that the income will be received and the amount can be measured reliably.

Grant income is recognised when the charity is entitled to the funding, receipt is probable and any performance conditions attached to the grant have been met. Where grants are received in advance of entitlement or where conditions have not yet been satisfied, the income is deferred until the relevant conditions are fulfilled.

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 2025

1 Accounting policies

(Continued)

1.4 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.

Support costs comprise expenditure incurred in support of the charity's charitable activities, including management, governance, premises, information technology, finance and administrative functions.

Support costs are allocated across charitable activities using appropriate bases including staff time, project usage and occupation of premises.

The trustees consider that the methodology adopted provides a fair allocation of costs between activities undertaken by the charity.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.5 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. The cost of minor additions or those costing less than £1,000 are not capitalized.

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.

1.6 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.

1.7 Financial instruments

The Trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.8 Taxation

The charity is exempt from corporation tax on its charitable activities to the extent that its income and gains are applied exclusively for charitable purposes in accordance with the provisions of the Corporation Tax Act 2010 and applicable charity tax legislation.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

1.9 Judgement and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenditure. These estimates and judgements are based on historical experience and other factors considered reasonable in the circumstances. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised prospectively in the period in which the estimate is revised and in any future periods affected.

Critical judgements

The following judgements have had the most significant effect on amounts recognised in the financial statements:

Income recognition

The trustees assess grant agreements and funding arrangements to determine whether income should be recognised immediately, accrued, or deferred. This assessment involves consideration of entitlement, probability of receipt, performance conditions and whether funding relates to future accounting periods. Judgement is applied in determining whether grant income has been earned at the reporting date and whether any element should be recognised as deferred income.

Restricted and unrestricted funds

Judgement is exercised in determining whether income should be classified as restricted or unrestricted based on the specific terms and conditions imposed by funders and donors.

Going concern

The trustees have applied judgement in concluding that it remains appropriate to prepare the financial statements on the going concern basis. This assessment required consideration of future income streams, the timing of grant receipts, the level of unrestricted free reserves, liquidity requirements and the charity's ability to take mitigating actions if necessary.

The trustees reviewed detailed cash flow forecasts covering a period of at least twelve months from the date of approval of the financial statements and performed sensitivity analysis and stress testing based on reductions in future income and increases in expenditure. Under the scenarios modelled, the charity continued to maintain positive cash balances and sufficient liquidity to meet its obligations.

Accordingly, the trustees concluded that no material uncertainty exists in relation to going concern and that preparation of the financial statements on a going concern basis remains appropriate.

Key sources of estimation uncertainty

Useful economic lives of tangible fixed assets

Depreciation is provided so as to write off the cost of tangible fixed assets over their estimated useful economic lives. The determination of useful lives requires estimation by management and is reviewed annually. Changes in expected asset lives could impact the carrying value of fixed assets and annual depreciation charges.

Accrued income

Accrued income is recognised where services have been delivered or contractual entitlement has arisen prior to the year end but funds have not yet been received. The recognition and measurement of accrued income requires management to estimate amounts receivable based on grant agreements, funding claims and supporting evidence available at the reporting date.

Accruals

The charity recognises accruals for liabilities incurred but not invoiced at the reporting date. The estimation of accruals requires management to assess the extent of services received and the expected value of obligations outstanding at year end.

The trustees do not consider that there are any assumptions concerning the future, or other major sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

1.10 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.11 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.12 Pensions

The charity operates a defined contribution scheme for the benefit of its employees. Contribution’s payables are charged to the statement of financial activity in the period they are payable.

2 Grants and Donations

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Grants and Donations 106,360 1,060,806 1,167,166 86,246 1,012,965 1,099,211

Income comprises grants and donations received from government bodies, local authorities, charitable trusts, foundations, corporate supporters and individual donors in support of the charity's charitable objectives. Major sources of funding are disclosed in the Trustees' Report and the Movement in Funds note.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

3 Expenditure on charitable activities

Charitable Charitable
Activities Activities
2025 2024
£ £
Direct costs
Staff costs 446,353 530,104
Depreciation and impairment 14,723 17,019
Office cost 48,345 95,845
Stationery 15,458 6,445
Telephone 4,396 2,938
Publicity and Communications 7,725 86,715
Motor expense 4,617 8,720
Office rent 109,140 175,286
Charitable Activities and Project Expenditure 281,791 285,737
Travel 16,022 26,703
Interest on loan 326 578
Insurance 12,401 4,800
Sundry 1,561 1,002
Staff Welfare 38,788 63,167
Light & Heat 11,757 18,294
Professional fee 226,597 158,328
Auditor's fees 8,100 7,800
1,248,100 1,489,481
Analysis by fund
Unrestricted funds 225,430 208,053
Restricted funds 1,022,670 1,281,428
1,248,100 1,489,481

Charitable activities include project expenses covering integration services, events and other core expenses.

4 Trustees

None of the Trustees received any remuneration during the year (2024 – £nil)

None of the Trustees were reimbursed (2024 - £nil) during the year for expenses incurred on behalf of the charity.

5 Operating Surplus

Operating Surplus 2025 2024
£ £
Operating surplus is shown after charging :-
Depreciation of owned tangible fixed assets 14,723 17,019
Operating lease rentals- land and buildings 175,286 99,387
Auditor's fees 7,800 7,500

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

6 Employees

The monthly average number of persons were 16 (2024 -17 ) employed by the charity during the year expressed as full time equivalents.

The charity also engaged an average of 8 sessional workers per month.

Volunteer Contribution:

Volunteers continue to play a significant role in the work of the charity.

During the year approximately 100 volunteers contributed their time and skills across a wide range of activities including: educational programmes;

supplementary school provision; community outreach; events management; interpretation and translation; administration; and fundraising activities.

The trustees greatly value the contribution made by volunteers. In accordance with the Charities SORP (FRS 102), the economic value of volunteer services is not recognised within the financial statements as it cannot be measured reliably.

Employment costs
The aggregate payroll costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
409,640
31,325
5,388
446,353		 2024
£
497,307
27,826
4,971
530,104

Key Management Personnel:

Key management personnel comprise those persons having authority and responsibility for planning, directing and controlling the activities of the charity.

During the year the charity's key management personnel consisted of the Director.

Total employee benefits paid to key management personnel amounted to £71,082 (2024: £70,348), including salary, employer National Insurance contributions and employer pension contributions.

The number of employees whose annual remuneration was £60,000 or more were:

2025 2024
Number Number
£70,001 / £80,000 1 1

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

7
Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
Computers
£
£
£
Cost
At 1 November 2024
14,386
9,984
46,335
Additions
-
-
7,840
At 31 October 2025
14,386
9,984
54,175
Depreciation and impairment
At 1 November 2024
4,914
6,248
35,227
Depreciation charged in the year
2,368
934
4,737
At 31 October 2025
7,282
7,182
39,964
Carrying amount
At 31 October 2025
7,104
2,802
14,211
At 31 October 2024
9,472
3,736
11,108
8
Debtors
Amounts falling due within one year:
Accrued Income
Prepayments		 Motor
vehicles
£
83,268
-
83,268
56,533
6,684
63,217
20,051
26,735
2025
£
17,081
15,147
32,228		 Total
£
153,973
7,840
161,813
102,922
14,723
117,645
44,168
51,051
2024
£
14,198
20,766
34,964

The trustees review outstanding debtor balances on a regular basis and assess recoverability at each reporting date.

At 31 October 2025, the trustees considered all debtor balances recoverable and therefore no provision for doubtful debts was considered necessary (2024: £Nil).

9 Creditors: amounts falling due within one year

Bank loans
Other taxation and social security
Deferred income
10
Other creditors
Accruals		 2025
£
6,129
9,581
32,200
-
8,100
56,010		 2024
£
10,291
15,837
65,000
13,056
7,800
111,984

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

10 Deferred income

2025
£
Deferred income is included within:
Current liabilities
32,200
Movements in the year:
Deferred income at 1 November 2024
65,000
Released from previous periods
(65,000)
Resources deferred in the year
32,200
Deferred income at 31 October 2025
32,200		 2024
£
65,000
-
-
65,000
65,000

Deferred income relates primarily to grant funding received in advance where entitlement exists but performance-related conditions had not yet been satisfied at the reporting date.

Income is recognised in future periods when the charity fulfils the relevant delivery obligations and performance conditions attached to the grant funding.

11 Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank Loan - 6,160

The long-term bank loan is Bounce back Loan of £50,000 received in the year 2020 for which interest is being charged at the rate of 2.5% annually and should be repaid by 2026 at the end of 6 years.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

12 Financial instruments

The carrying amounts of the charity's financial instruments were:

Financial Assets Measured at Amortised Cost
Cash at bank and in hand
Accrued income
Total
Financial Liabilities Measured at Amortised Cost
Bank loans
Accruals
Total
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
498,655
17,081
515,736
2025
£
6,129
8,100
14,229
2025
£
5,388		 2024
£
632,104
14,198
646,302
2024
£
16,451
7,800
24,251
2024
£
4,971

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

At 31 October 2025 there were £2,578 outstanding pension contributions payable (2024: £2,159).

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

14 Movement in funds

Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at
1 November 2023 resources expended 1 November 2024 resources expended 31 October 2025
£ £ £ £ £ £ £ £ £
Restricted funds
Integration services
Arts Council - 14,500 (14,500) - - - - - -
Access foundation - - - - - 42,100 (17,248) - 24,852
Allen And Overy - - (10,000) 10,000 - - - - -
Austin & Hope Pilington - - - - - 5,000 (5,000) -
Awards for All 9,997 - (10,496) 499 - - - - -
B-Ham City Council 70 17,000 (13,999) - 3,071 19,142 (22,213) - -
BFSS- Educational Opportunity
Foundation 9,229 39,660 (16,356) - 32,533 32,165 (47,248) - 17,450
Brentwood BC 8,252 9,950 (11,707) - 6,495 - (6,495) - -
British Red Cross 9,023 6,000 (28,638) 13,615 - - - - -
Bucks Community Foundation 6,487 - (12,973) 6,486 - - - - -
CAF - - - - - 135,000 (25,741) - 109,259
Cambridge City Council - - - - - 5,000 - - 5,000
Canterbury Council - - - - - 9,700 - - 9,700
Centre for Sustainability 4,482 21,479 (17,733) - 8,228 28,970 (25,434) - 11,764
CFSS Grant - 10,000 (5,000) - 5,000 - (5,000) - -
Childwick Trust 2,155 - (2,155) - - - - - -
CHK foundation - - (2,398) 2,398 - - - - -
Cheshire West - - - - 1,250 - - 1,250
City Bridge Trust 35,251 48,300 (50,789) - 32,762 - (32,762) - -
Croydon voluntary action - - - - - 1,550 (1,550) - -
National Lottery COL - 75,000 (62,264) - 12,736 - (12,736) - -
Colyer-Fergusson Charitable Trust 2,318 - (2,318) - - - - - -
Comic Relief 42,832 - (32,678) - 10,154 - (10,154) - -
Community Foundation 4,912 20,000 (19,912) - 5,000 14,300 (10,100) - 9,200
Community Matters - - - - - 4,270 - - 4,270

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

14 Movement in funds (Continued)
Deptford Challenge Trust 6,122 - - - 6,122 - - (6,122) -
Drapers Charitable Fund 19,557 - (19,557) - - - - - -
DWP - 235,909 (202,199) - 33,710 - (33,710) - -
Ernest Klein - - - - - 5,000 - - 5,000
Elmbridge Council 10 - - - 10 - - - 10
ESC Lottery 5,051 - (7,200) 2,149 - 6,375 (6,375) - -
Gmca Creditors 21,450 7,150 (21,450) - 7,150 5,000 (12,150) - -
GSR Foundation - - - - - 5,000 - - 5,000
Henry Smith Charity 43,746 60,000 (66,504) - 37,242 - (37,242) - -
Hays Travel Foundation - - - - - 14,960 - - 14,960
Home office - - - - - 27,480 - - 27,480
Hubbub Foundation 3,269 2,000 (3,269) - 2,000 8,000 (610) - 9,390
Inspire Hounslow - 25,170 (25,170) - - - - - -
Kent Community Foundation 3,035 - (3,035) - - - - - -
LBB - - - - - 5,000 - - 5,000
LB Croydon 2,945 14,389 (17,334) - - 14,950 (14,950) - -
LB Lambeth 10,000 - (10,000) - - - - - -
LB Hounslow - - - - - 2,135 - - 2,135
LB Richmond - - - - - 9,850 (9,850) - -
Lockwell Trustees 6,863 - (6,863) - - - - - -
London Borough of Lewisham - - (2,040) 2,040 - - - - -
London Marathon Foundation - 27,100 - - 27,100 - (27,100) - -
Lucille Graham Tru - 5,000 (5,000) - - - - - -
Ministry of Justice - 74,667 (42,472) - 32,195 149,333 (181,528) - -
Neighbourly FOB & Q Foundation - - - - - 10,000 - - 10,000
Norfolk Community 26,027 - (19,281) - 6,746 (6,746) -
Norfolk Community Foundation 10,580 11,101 (11,101) - 10,580 (1,254) (5,644) - 3,682
Nottinghamshire Cc - 5,000 - - 5,000 - - - 5,000
Nscct Grant 2,343 - (2,343) - - - - - -
NY PCC - - - - - 16,480 - - 16,480
Others 2,000 - - - 2,000 17,042 - - 19,042

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

14 Movement in funds (Continued)
People's Postcode Lottery 15,727 - (17,069) 1,342 - - - - -
Prosperity - Ukanian Crisis 1,947 - (1,898) - 49 - - (49) -
Rethink Mind - 34,000 (8,333) - 25,667 - (25,667) - -
Royal Holloway University 5,733 - - - 5,733 - - (5,733) -
SacklerTrust - - (8,877) 8,877 - - - - -
Save the Children - - (8,824) 8,824 - - - - -
Schroder Charity Trust 4,000 - (9,402) 5,402 - - - - -
Sandwell Council - - - - - 69,235 (69,235) - -
Screwfix - - - - - 4,900 - - 4,900
SGN - 10,340 - - 10,340 - (10,340) - -
SJP Charitable Foundation - 10,000 - - 10,000 3,548 (13,548) - -
Sobell Foundation 7,267 - (10,000) 2,733 - - - - -
Spelthorne Council 348 - - - 348 - - (348) -
Sported Foundation 500 - - - 500 - (260) - 240
Sporting Equipment 3,409 - - - 3,409 - - - 3,409
Sutton Place Foundation 7,650 - (7,650) - - - - - -
Southwark Council - - - - - 1,333 - - 1,333
The Cambridge Chrysalis Trust 2,702 - (2,707) 5 - - - - -
The Community Foundation 7,391 - (7,391) - - - - - -
The Electoral Commission - - - - - 46,020 (46,020) -
The Dowager Countess 1,677 - - - 1,677 - (1,135) - 542
The Edward Gostling Foundation 6,351 - (10,000) 3,649 - - - - -
The Eveson Trust 5,000 - (5,000) - - - - - -
Thames Valley Police - - - - - 4,850 - - 4,850
The Leslie Mary Carter Charitable Trust 2,783 - - - 2,783 - (577) - 2,206
The London Community Foundation 8,081 - (8,081) - - - - - -
The National Lottery -– (Main Grant) 56,366 149,250 (157,293) - 48,323 171,558 (212,074) - 7,807
The National Foundation - - - - - 27,075 (27,075) - -
The Sussex Community Trust 1,099 - (1,099) - - - - - -
Trees of Lord Barn - - - - - 5,000 - - 5,000
Theirworld 7,374 - (7,374) - - - - - -

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

14
Movement in funds
Tudor Trust
Two Ridings Community
Veolia
Wates Foundation
Wixamtree Trust
Covid-19 pandemic Support
Ground Work UK
GW - Garfield Weston
Heathrow Community Fund
Support Afghanistan
Alan and Nesta Ferguson CT
Brian Mercer CT
Canada Fund
FFF - Field Family Trust 2020
Penny Appeal
Other Restricted funds
Unrestricted funds
Total Funds		 60,424
70
-
2,652
-
-
-
-
2,177
504
6,572
11,000
46,572
38,069
611,452
378,793
990,245		 51,000
(100,982)
-
-
-
-
-
(5,898)
-
-
1,000
(8,178)
16,667
(24,140)
3,000
(3,000)
-
(1,153)
8,333
(70,737)
-
-
-
(11,000)
-
(5,693)
-
(916)
1,012,965
(1,281,429)
86,246
(208,053)
1,099,211
(1,489,482)		 -
-
-
3,246
-
7,178
7,473
-
-
61,900
-
-
(34,888)
(36,853)
76,075
(76,075)
-		 10,442
70
-
-
-
-
-
-
-
-
1,024
-
6,572
-
5,991
300
419,064
180,911
599,975		 -
(10,442)
-
-
9,720
-
-
-
5,000
-
15,514
(15,514)
23,333
-
-
-
-
(1,024)
86,668
(45,000)
-
(6,572)
-
-
-
(5,991)
-
18,644
1,060,806
(1,022,670)
106,360
(225,430)
1,167,166
(1,248,100)		 (Continued)
-
-
(70)
-
-
9,720
-
-
-
5,000
-
-
-
23,333
-
-
-
-
-
-
-
41,668
-
-
-
-
-
-
(18,944)
-
(31,266)
425,934
31,266
93,107
-
519,041		 (Continued)
-
-
(70)
-
-
9,720
-
-
-
5,000
-
-
-
23,333
-
-
-
-
-
-
-
41,668
-
-
-
-
-
-
(18,944)
-
(31,266)
425,934
31,266
93,107
-
519,041
425,934
93,107
519,041

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

(Continued)

Purposes of restricted funds mentioned above are as below:

Integration Services - Funding allocated for the provision of frontline integration services to support refugees and asylum seekers, with a particular focus on Afghans. These services include, but are not limited to:

English classes for adults and young people, a key element of integration into the UK, facilitating access to further education, training, and employment.

Provision of training and workshops on job searches, CV writing, and interview skills to improve the employment prospects of refugees.

Volunteering project to recruit and support volunteers, who are vital to the ongoing provision of our services.

Assistance for newly arrived Afghans, helping them settle into homes, understand UK systems, and access education, employment, and psychosocial support.

Educating refugees on the use of digital media and online security.

Face-to-face, telephone, and online advice on a range of issues, including immigration, legal matters, housing, healthcare, benefits, education, and training - with access to translation and interpretation services.

Saturday Supplementary School for children and young people, offering tutoring in core subjects, soft skills development, and opportunities for socialising in a safe space.

Football training for children and young people, particularly Muslim girls, who benefit from culturally sensitive coaching by female coaches. The program helps develop social skills, leadership, teamwork, and confidence.

Culturally sensitive groups and activities designed specifically for women and girls, helping them to settle safely while also learning about the opportunities available in a more liberal society.

Guidance on social and economic issues, with specialist services and signposting to other projects.

Social and cultural events to mark specific occasions throughout the year, notably the Refugee Week Festival.

Health and wellbeing support to young people, adults and the elderly.

Covid-19 Pandemic Support - Funding to support the continued adaptation and recovery of services during the final stages of the pandemic and post-Covid period.

Support for Afghanistan -Funding allocated for providing emergency support in Afghanistan through our in-country staff following the Taliban takeover in August 2021.

Transfers between funds

Transfers between restricted and unrestricted funds represent amounts released from donor restrictions following approval from the respective funders. The transfers relate to expenditure previously incurred by the charity from unrestricted funds on activities that met the objectives of the restricted projects. Following confirmation from funders that the expenditure qualified under the grant conditions, the associated costs were recharged to the relevant restricted funds. No restricted funds were applied for purposes other than those intended by the donors.

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

15 Financial commitments, guarantees and contingent liabilities

At the reporting date the charity had no contingent liabilities (2024: £Nil).

The trustees are not aware of any legal claims, guarantees, obligations or commitments requiring disclosure under FRS 102 as contingent liabilities.

16 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31
October 2025 are
represented by:
Tangible assets
44,168
-
Current assets/(liabilities)
16,739
458,134
Long term liabilities
-
-
60,907
458,134		 Total
Unrestricted
Restricted
2025
funds
funds
£
£
£
44,168
51,051
-
474,873
136,020
419,064
-
(6,160)
-
519,041
180,911
419,064		 Total
2024
£
51,051
555,084
(6,160)
599,975

17 Events after the reporting date

The trustees have reviewed events occurring between the balance sheet date and the date of approval of the financial statements.

There were no adjusting events arising after the reporting date which require amendment to these financial statements.

The charity has continued to operate normally since the year end and has continued to secure grant funding and deliver charitable services in accordance with its objectives.

18 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		 2025
£
82,880
144,065
226,945		 2024
£
94,980
226,945
321,925

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

18 Operating lease commitments

(Continued)

The operating leases represent leases of amounting £226,945 to third parties. The leases are negotiated over terms of 3 years, 5 years and 10 years and rentals are fixed for respective years.

The operating lease commitments relate predominantly to premises used in the delivery of the charity's charitable programmes and administrative functions.

Lease obligations are expected to be met from future income generated through grant funding, donations and unrestricted income streams.

19 Cash generated from operations
Cash generated from operations 2025 2024
£ £
Deficit for the year (80,934) (390,270)
Adjustments for:
Depreciation and impairment of tangible fixed assets 14,723 17,019
Movements in working capital:
Decrease/(increase) in debtors 2,736 (19,681)
(Decrease)/increase in creditors (19,012) 575
(Decrease)/increase in deferred income (32,800) 65,000
Cash absorbed by operations (115,287) (327,357)
Analysis of changes in net funds
At 1 November Cash flows At 31 October
2024 2025
£ £ £
Cash at bank and in hand 632,104 (133,449) 498,655
Loans falling due within one year (10,291) 4,162 (6,129)
Loans falling due after more than one year (6,160) 6,160 -
615,653 (123,127) 492,526

20 Analysis of changes in net funds

AFGHANISTAN & CENTRAL ASIAN ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

21 Related party transactions

One employee of the charity, the Legal and Development Manager, is a close family member of the Director and key management personnel of the charity.

The appointment was made following the charity's normal recruitment procedures and on terms and conditions consistent with those applicable to other employees undertaking similar duties. The individual was remunerated at normal market rates for the role performed.

The total employment benefits paid during the year to this individual, including employer pension contributions, amounted to £34,102 (2024: £40,233).

The remuneration package was reviewed and approved by the trustees, excluding any conflicted parties, and was benchmarked against similar roles within the charitable sector.

The trustees considered the potential conflict of interest arising from this relationship and were satisfied that appropriate procedures were followed. The related individual did not participate in any trustee decisions regarding their remuneration, employment terms or performance review.

The trustees formally reviewed this arrangement in accordance with the charity's Conflict of Interest Policy. Any trustee or officer with a potential conflict of interest was excluded from discussions and decisions relating to the employment arrangement.

The trustees are satisfied that the appointment was made in the best interests of the charity, on normal commercial terms and in accordance with Charity Commission guidance relating to conflicts of interest

Other than the transaction disclosed above, the charity has not entered into any material related party transactions requiring disclosure under FRS 102 and the Charities SORP during the year.

22 Ultimate Controlling Party

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