REGISTERED COMPANY NUMBER: 05420647 (England and Wales) REGISTERED CHARITY NUMBER: 1111897 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 FOR AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION Stan Lee Accountancy Ltd TIA: The Stan Lee Chartered Certified Accountants Level 18, 40 Bank Street canary Vvharr London E14 5NR THE .STAN LEE vni IH Pl ACCOUNTS . TAX . ADVICE . CONSULTANCY
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 Page Chlaf Executlve's Report Report of the Trustees Independent Examlnerfs Report Statement of Flnanclal Actlvltles Balance Sheet 8 to 9 Notes to the Flnanclal Statements 10 to 14 Detalled Statement of Financlal Actlvltles 15 to 16
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION CHIEF EXECUTIVE'S REPORT FOR THE YEAR ENDED 30 APRIL 2024 Introduction l am pleased to present the CEO Report for the end of the Fiscal Year, covering the period from May 2023 to April 30, 2024. This report outlines our key achievements, challenges, and the impact of our collective efforts in advancing our charitable mission. Financial Overview Our financial performance has been stable. Thls has been driven by donor engagement and grant contributions. Despite economic uncertainties, we have carefully managed our resources to ensure the maximum impact of our charitable initiatives. Operational Impact Over the past year, we have focused on improving operational efficiency and expanding our reach. Our projects and initiatives, inclusive of other ethnicitSes who share the same challenges as the Afghan diaspora, have resulted in improved processes, greater accessibility, and enhanced support within respective communities across the UK. Communlty Outreach & Programme Development Our commitment to expanding our support services has led to successful community outreach initiatives in London, Cardiff, and Liverpool. We have launched and rebranded several programs, which have received positive feedbaGk and continue to make a meaningful difference. Partnerships & Support We are deeply grateful for the generous support of our partners and funders. Special and massive thanks to.. Lottery for funding our Wales #Cymrutogether initiatlves, whlch are still ongoing, Refugee Action for extending its support through training to build RCVS'5 capacity and connecting us wlth various organisations and forums. The British Institute for Human Rights for training our partners and empowering them to adopt a Human Rights-Based Approach. NCVO for facilitating and providing valuable training and resources. Google Workspace for transforming our workflow. Prior to acquiring Workspace, task management was challenging, but now we efficiently manage tasks, tlme, and overall effectiveness. Canva for revolutionising our social medla work, marketing, and design efforts, which were slgnlficant challenges until their generous support provided us access to their plafform. Sustainability & Social Responsibility As part of our long-term strategy, we have prioritised sustainability and social responsibility. This includes collaborating with Carbon Literacy, ensuring that we not only provide immediate support but also contribute to long-term, sustainable change in the communities we sewe, Challenges & Resilience While we celebrate our successes. we have also faced challenges, including Increased demand for services, economic pressures, and fundraising constraints. However, through proactive planning and strategic decision-making, we have navigated these challenges and remained steadfast in our mission. Page 1
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION CHIEF EXECUTIVE'S REPORT FOR THE YEAR ENDED 30 APRIL 2024 Vision for the Future As we look ahead, our focus will be on expanding support services, strengthening partnerships, and increasing outreach. Wlth the continued dedication of our team, volunteers, and supporters, we are confident that we will build on this year's successes and create an even greater impact. Closing Remarks l extend my deepest gratitude to our staff, volunteers, partners, and supporters. Your commitment has been instrumental i uring that we continue to make a real difference in the lives of those in need. Zainab Say omam- CEO Date.. 25 March 2025 Page 2
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present thelr report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reportlng 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 Objectlves and alms The objects of the charity are.. to advance the education and training of the public, in particular amongst persons (from disadvantaged communities), by the provision of educational and vocational training facilities to improve their condition of life.. and to relieve poverty and sicknes5 by the provislon of humanitarlan assistance to persons who are sick or in need and by enabling such persons to learn skills and be trained to support their own needs. In setting out our revised programme this year, we have regard to both the Charity Commissionerfs general guidance on public benefit and the relief of poverty for the public benefit. The trustees always ensure that the programmes we undertake are in line with our charitable objectives an aims. Our ambition is to create self-sustaining operations and opportunities in the areas where we work. Investment powers and pollcy Under the Memorandum and Articles of Association, the charity has the power to invest in any suitable way that the trustees consider appropriate. ACHIEVEMENT AND PERFORMANCE The review of the activities of the Gharity Is included in the Chlef Executive's report. FINANCIAL REVIEW Reserves poIIcy The trustees, objectlve is to build a level of reserves to make the charity self-sufficient. The consolidated results show, for the year ended Aprll 2024, that resources expended did not exceed incomlng resources. In the prior year 2022123, resources expended did not exceed incoming resources. FUTURE PLANS The Trustees have agreed to give urgent consideration to the future viability of Awesta Charitable Organisation, STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Afghan Action is a cornpany limited by guarantee governed by its Memorandum and Articles of Association dated 8th April 2005. It is registered as a charity with the Charity Commission. Page 3
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees As set out in the Articles of Association the chair of the trustees is nominated by the other trustees, One third of Trustees shall retire from office, but shall be eligible for re-election. All members are invited to nominate trustees prior to the AGM. Organlsatlonal structure The board of trustees, which must have a minimum of three members with no maximum, administers the charity. The board meets quarterly. A Chief Executive is appointed by the trustees to manage the day to day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority, withln terms of delegation approved by the trustees, for operational matters. Rlsk management The trustees have a duty to identlfy 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 have a rlsk management strategy which comprises.. An annual review of the risks the charity and its subsidiary may face. The establishment of system5 and procedures to mitigate those risks identified and the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. This work has identified that flnancial sustainability is the major flnancial rlsk for both the charity and Its subsidiary. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05420647 (England and Wales) Registered Charlty number 1111897 Registered off Ice Level 18, 40 Bank Street Canary Wharf London E14 5NR Trustees Samim Ahmad Faizy Zainab Sayeda Homam Kaukaba Sayeda Homam Company Secretary Farida Adjerit Doukha Page 4
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Stan Lee Accountancy Ltd TIA: The Stan Lee Chartered Certified Accountants Level 18, 40 Bank Street Canary Wharf London E14 5NR STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees (who are also the directors of Afghan Action for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law 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 charitable company and of the incoming resources and applicatlon of resources, including the income and expenditure, of the charltable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them conslstently., observe the methods and principles in the Charity SORP., make judgements and estimates that are reasonable and prudent: prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charltable company will conlinue In business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenanc8 and integrity of the corporate and financial informatlon included on the charltable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by order of the board of trustees on 25 March 2025 and signed on its behalf by.. Zainab Sayeda Homam - Trustee Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AFGHAN ACTION Independent examiner's report to the trustees of Afghan Action ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In arrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland {FRS 102)). I have no concerns and have come across no other matters in connection with the examlnatlon to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Muhammad Solaiman FCCA stan Lee Accountancy Ltd TIA." The Stan Lee Chartered Certified Accountants Level 18, 40 Bank Street Canary Wharf London E14 5NR 25 March 2025 Page 6
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 2024 Total funds 2023 Total funds Unrestricted Restrlcted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 23,113 23,113 23,199 EXPENDITURE ON Raising funds 2,412 2,412 4,021 Other 19,138 19,138 8,435 Total 21,550 21,550 12,456 NET INCOME 1,563 1,563 10,743 RECONCILIATION OF FUNDS Total funds brought forward 11,156 11,156 413 TOTAL FUNDS CARRIED FORWARD 12,719 12,719 11,156 The notes form part of these financial statements Page 7
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION BALANCE SHEET 30 APRIL 2024 2024 Total funds 2023 Total funds Unrestricted Restrlcted fund fund Notes FIXED ASSETS Tangible assets 447 447 267 CURRENT ASSETS Debtors Cash at bank 1,000 19,788 1,000 19,788 1,000 9,889 20,788 20,788 10,889 CREDITORS Amounts falling due within one year (8,516) (8,516) NET CURRENT ASSETS 12,272 12,272 10,889 TOTAL ASSETS LESS CURRENT LIABILITIES 12,719 12,719 11,156 NET ASSETS 12,719, 12,719 11,156 FUNDS Unrestricted funds 12,719 11,156 TOTAL FUNDS 12,719 11,156 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable cornpany keeps accounting records that comply with SeGtlons 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othemise cornply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements Page 8 continued...
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION BALANCE SHEET - continued 30 APRIL 2024 These financial slatements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2025 and wer signed on its behalf by: Zainab Sayeda Homam - Trustee The notes form part of these financial statements Page 9
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 ACCOUNTING POLICIES Basls of preparing the flnanclal statements The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 Republlc of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006, The financial statements have been prepared under the historlcal cost convention. Income All income is recognised in the Statement of Financial Activlties once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably, Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category, Where costs cannot be directly attributed to particular headings they have been allocated to activitles on a basis consistent with the use of resources. Tanglble flxed assets Depreciation is provided at the following annual rates In order to write off each assel over its estimated useful life. Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restrlcted purposes. Further explanation of the nature and purpose of each fund is Included in the notes to the financial statements. Page 10 continued.
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 APRIL 2024 NET INCOMEI(EXPENDITURE> Net incomel(expenditure) is stated after ¢hargingl(crediting): 2024 2023 Depreciation - owned assets 79 10 TRUSTEES. REMUNERATION AND BENEFITS During the financial year, Zainab S. Homam, who serves as one of the trustees and directors, was compensated £960 (2023.. £4,800) for consultancy services provided to the Charity. The other trusteesldirectors did not receive any remuneration or other benefits for the current year and the previous year. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted Restrlcted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 23,199 23,199 EXPENDITURE ON Raising funds 4,021 4,021 Other 8,435 8,435 Total 12,456 12,456 NET INCOME 10,743 10,743 RECONCILIATION OF FUNDS Total funds brought forward 413 413 TOTAL FUNDS CARRIED FORWARD 11,156 11,156 Page11 contlnued...
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 30 APRIL 2024 TANGIBLE FIXED ASSETS Computer equipment COST At 1 May 2023 Additions 277 259 At 30 April 2024 536 DEPRECIATION At 1 May 2023 Charge for year 10 79 At 30 April 2024 89 NET BOOK VALUE At 30 Aprll 2024 447 At 30 April 2023 267 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors 1,000 1,000 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 other loans (see note 8) Accrued expenses 7,316 1,200 8,516 LOANS An analysis of the maturity of loans is given below.. 2024 2023 Amounts falling due within one year on demand.. Other loans 7.316 A loan was obtained from the trusteesldirectors and their families to cover the charity's regular expenses during the financial year due to a shortage of funds. The majority of the loan has been repaid, leaving only £3,000 outstanding as of the reporting date. Page 12 continued...
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 30 APRIL 2024 MOVEMENT IN FUNDS Net movement In funds At 30.4.24 At 1.5.23 Unrestrlcted funds General fund 11,158 1,563 12,719 TOTAL FUNDS 11,158 1,563 12.719 Net movement in funds. included in the above are as follows.. Incomlng Resources Movement resources expended In funds Unrestrlcted funds General fund 23,113 (21,550) 1,563 TOTAL FUNDS 23,113 (21,550) 1,563 Comparatlves for movament In funds Net movement in funds At 30.4.23 At 1.6.22 Unrestrlcted funds General fund 413 10,743 11,156 TOTAL FUNDS 413 10,743 11,156 Comparative net movement in funds, included In the above are as follows.. Incoming Resources Movement resources expended in funds Unrestrlcted funds General fund 23,199 (12,456) 10,743 TOTAL FUNDS 23,199 (12,456) 10,743 Page 13 continued...
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 30.4.24 At 1.5.22 Unrestrlcted funds General fund 413 12,306 12.719 TOTAL FUNDS 413 12,306 12,719 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows,. Incomlng Resources Movement resources expended In funds Unrestrlcted funds General fund 46,312 (34,006) 12,306 TOTAL FUNDS 46,312 (34,006) 12,306 10. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 April 2024. Page 14
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legacles Gifts Donations Grants Fundraising 51 2,225 20,000 837 715 22,484 23,113 23,199 Total Incomlng resources 23,113 23,199 EXPENDITURE Ralsing donatlons and legacles Advertising Event expenses Volunteer costs 300 2,112 3,350 671 2,412 4,021 Support costs Management Rent, rates and water Insurance Travel and subsistence 14,050 659 1,646 1,800 547 16,355 2,347 Other Donation paid Postage and stationery Sundries Soare costs Computer equipment 53 14 123 305 79 111 367 10 574 495 Governance costs Bank charges Professional fees Consultancy fees Carried forward 49 793 4,800 5,593 960 1,009 This page does not form part of the statutory financial statements Page 15
AFGHAN ACTION TIA AWESTA CHARITABLE ORGANISATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 2024 2023 Governance costs Brought forward Accountancy fees 1,009 1,200 5,593 2,209 5,593 Total resources expended 21,550 12,456 Net Income 1,563 10,743 This page does not form part of the statutory financial statements Page 16