|Panah Ltd|Panah Ltd|Panah Ltd|CharityNo|1130290|1130290| |---|---|---|---|---|---| ||||CompanyNo|6850910|| |Annual accounts for theperiod|||||| |Period start date||01/04/2023|**To**|Period end
date|31/03/2024| **Section A Statement of financial activities (including summary income and expenditure account)** |**Recommended categories by activity**|Guidance Note|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**April 2024**
**Total funds**|**April 2023**
**Prior year**
**funds**| |---|---|---|---|---|---|---| |S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Total_**
Raising funds
Charitable activities
Investment
Other
Charitable activities
Other trading activities
Rental from leasing
Separate material item of income
Other
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies||**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||-||-|**-**|-| |||2,184|1,529|-|**3,713**|**51,143**| |||-|-|-|-|-| |||28,153|99,814|-|**127,967**|-| |||-|-|-|-|-| |||||-|**-**|**27,452**| |||**30,337**|**101,343**|**-**|**131,680**|**78,595**| |||||||| |||125|-|-|**125**|**6,163**| |||-|47,554|-|**47,554**|**34,874**| |||-||-|**-**|| |||34,773|-|-|**34,773**|**8,269**| |||**34,898**|**47,554**|-|**82,452**|**49,307**| |||||||| |||4,561
-|53,789|-|**49,228**|**29,288**| |||-|-|-|-|-| |||**4,561**
**-**|**53,789**|-|**49,228**|**29,288**| |||-|-|-|-|-| |||**4,561**
**-**|**53,789**|-|**49,228**|**29,288**| |||-|-|-|-|| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||**4,561**
**-**|**53,789**|-|**49,228**|**29,288**| |||||||| |||-|-|-|-|-| |||**4,561**
**-**|**53,789**|-|**49,228**|**29,288**| |Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910|Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910|Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910|Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910|Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910|Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910|Charity No
Company No
Charity Name: Panah Ltd
1130290
6850910| |---|---|---|---|---|---|---| |
**Section B Balance sheet**||||||| ||Guidance Note|**Unrestricted**
**funds**
|
**Restricted**
**income**
**funds**
|**Endowment**
**funds**
|**April 2024**
**Total this**
**year**
|**April 2023**
**Total last**
**year**| |||~~**£**~~
~~**£**~~
~~**£**~~
~~**£**~~
**£**||||| |~~**Fixed assets**~~||F01
F02
F03
F04
F05||||| |**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05||-|-|-|-|-| |||4,022|1,110,993|-|**1,115,015**|**905,746**| |||-|-|-|-|-| |||-|-|-|-|-| |||**4,022**|**1,110,993**|**-**|**1,115,015**|**905,746**| |**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted income funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||63,236|-|-|**63,236**|**82,005**| |||**63,236**|-|-|**63,236**|**82,005**| |||||||| ||||- 140,100|-|**- 140,100**|**200,000**
**-**| |||||||| |||63,236|- 140,100|-|**- 76,864**|**- 117,995**| |||||||| |||**67,258**|**970,893**|-|**1,038,151**|**787,751**| |||||||| |||**-**|- 200,000|-|**- 200,000**|**-**| |||-|-|-|-|-| |||||||| |||**67,258**|**770,893**|**-**|**838,151**|**787,751**| ||||||**-**|| |||75,263|770,602||**845,865**|-| ||||101,343||**101,343**|| |||30,337||-|**30,337**|| ||||||**-**|| ||||||**-**|**-**| |||**105,600**|**871,945**|-|**977,545**|**-**| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all the
trustees/directors
Signature of director authenticating accounts being sent to
Companies House|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| ||Dr Helen Fani|30/12/2024| ||Shahnaz Ebrahimi|30/12/2024| |||| ||Signature|Date
dd/mm/yyyy| |||30/12/2024| ||Dr Helen Fani|Print name| **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: |• and with*
• and with*|ü|the Statement of Recommended Practice: Accounting and Reporting by
Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) issued on
16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland (FRS 102)| |---|---|---| ||ü|| - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Confirmed * -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the See trustee report conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going Not applicable concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the Not applicable accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| ||**X**|| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|N/A| |**_(ii) the reasons why applying the new accounting_**
**_policy provides more reliable and more relevant_**
**_information; and_**|N/A| |**_(iii) the amount of the adjustment for each line_**
**_affected in the current period, each prior period_**
**_presented and the aggregate amount of the_**
**_adjustment relating to periods before those_**
**_presented, 3.44 FRS102 SORP._**|N/A| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| ||**X**|| ## _**Please disclose:**_ _**(i) the nature of any changes;**_ Please see note N29 _**(iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|Please see note N29| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|In absence of accountancy audit, errors
may have occurred in placement of carried
forward creditors/ debtors, affecting end of
year assets and liabilities.| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|| **Section C Notes to the accounts (cont)** |**Income from**
**investments:**
**Separate**
**material item**
**of income**
**Note 3**
**Donations**
**and legacies:**|**Income**||||| |---|---|---|---|---|---| ||**Analysis of income**|**Unrestricted**
**funds**|
**Restricted**
**income funds**|**April 2024**
**Total funds**
|**April 2023**
**Prioryear**
| |||||~~**£**~~|~~**£**~~| ||Donations and gifts|2,184|1,529|**3,713**|**51,143**| ||GiftAid--|-|-|-|-| ||Legacies|-|-|-|-| ||General grants provided by
government/other charities|-|-|-|-| ||Membership subscriptions and
sponsorships which are in
substance donations|-|-|-|| ||Donatedgoods,facilities and|-|-|-|-| ||Other|-|-|-|| ||**Total **|**2,184**|**1,529**|**3,713**|**51,143**| ||||||| ||Interestincome|-|-|-|-| ||Dividendincome|-|-|-|-| ||Rentalandleasingincome|28,153|99,814|**127,967**|**27,452**| ||Other|-|-|-|-| ||**Total **|**28,153**|**99,814**|**127,967**|**27,452**| ||||||| ||Deposit interest (V)|-|-|-|-| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||**Total**|-|-|-|-| ||||||| |**TOTAL INCOME**||**30,337**|**101,343**|**131,680**|**78,595**| |**Other information:**|||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||See notes on 27.1|||| |**Where any endowment fund is converted into income in**
**the reporting period, please give the reason for the**
**conversion.**
**Where any endowment fund is converted into income in**
**the prior period, please give the reason for the**
**conversion.**|||||| ||||||| ||||||| ||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any**
**prior year amounts)**|||||| |**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis**
**on which those sums have been translated into sterling**
**(or the currency in which the accounts are drawn up).**|||||| ||||||| |**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis**
**on which those sums have been translated into sterling**
**(or the currency in which the accounts are drawn up).**|||||| ## **Section C Notes to the accounts** |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|| |---|---|---|---|---|---|---|---| |**Note 6 Expenditure**|||||||| ||**This year 2023-2024**||||**Last year 2022-2023**||| |**Analysis**|**Unrestricte**
**d funds**|**Restricted**
**income**
**funds**|**Endowm**
**ent**
**funds**|**Total**
**funds**|**Unrestrict**
**ed funds**|**Restricted**
**income**
**funds**|
**Total**
**funds**| |**Expenditure on raising**
**funds:**||||**£**|||**£**| |Incurred seeking donations||-|-|-||-|**-**| |Database development
costs|-|-|-|-|-|-|-| |Other trading activities|125|**-**|**-**|**125**|-|-|-| |Investment management
costs:|**-**|**-**|**-**|**-**|-|-|-| |Portfolio management
costs|**-**|**-**|**-**|**-**|-|-|-| |Cost of obtaining
investment advice|**-**|**-**|**-**|**-**|-|4,174|**4,174**| |Investment legal fees costs|**-**|**-**|**-**|**-**|-|1,989|**1,989**| |Intellectual property
licencing costs|**-**|**-**|**-**|**-**|-|-|**-**| |Rent collection, property
repairs and maintenance
charges|**-**|**-**|**-**|**-**|-|-|**-**| ||**-**|**-**|**-**|**-**|-|-|**-**| |**Total expenditure on**
**raising funds**|**125**|**-**|**-**|**125**|**-**|**6,163**|**6,163**| ## **Expenditure on charitable activities:** |**activities:**|||||||| |---|---|---|---|---|---|---|---| |**See trusty report**|||-|-|-||-| |Wage||18,200|-|**18,200**|12,000||**12,000**| |Ofogh-e-Roshan||3,300|-|**3,300**|-|1,500|**1,500**| |Hamta
Rostami
Funds to India (medicine)||||**-**||2,444|**2,444**| |P. Projects
listed||||**-**||4,241|**4,241**| |All other|-|26,054|**-**|**26,054**|**-**|14,689|**14,689**| |**Total expenditure on**
**charitable activities**|**-**|**47,554**|**-**|**47,554**|**12,000**|**22,874**|**34,874**| ## **Other** |**Other**|**Other**|||||||| |---|---|---|---|---|---|---|---|---| |Insurnace||2,496|**-**|**-**|**2,496**|2,583|**-**|**2,583**| |Iran Office
Expenses/
Accounts
||3660|-|-|**3,660**|-|-|-| |~~Accountant~~
||500|||**500**|-||-| |~~Tax / VAT~~
TSO Host
||31|||**31**|-||-| |~~Business~~
||3,351|||**3,351**|-||-| |~~Rates CCC~~
Just Giving||216|**-**|**-**|**216**|216|**-**|**216**| |IONOS website and social||1,228|**-**|**-**|**1,228**|952|**-**|**952**| |Beacon||349|||**349**|317||**317**| |Zoom TBC||-|||**-**|348||**348**| |Service charge(Just||72|**-**|**-**|**72**|72|**-**|**72**| |PO Box Royal Mail||472|||**472**|360||**360**| |Virgin Telephone||284|||**284**|428||**428**| |computer and digital
maintenance||1,200|||**1,200**|1,200||**1,200**| |Interst||20,914|||**20,914**|1,794||**1,794**| |**Total other expenditure**||34,773|**-**|**-**|**34,773**|8,269|**-**|**8,269**| |**TOTAL EXPENDITURE**||**34,898**|**47,554**|**-**|**82,452**|**20,269**|**29,037**|**49,307**| **Section C Notes to the accounts** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **11.1 Staff Costs** |**11.1 Staff Costs**||| |---|---|---| |**Total staff costs**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**|**This year**
**£**|**Last year**
**£**| |||**12,000**| ||-|-| |||| ||-|-| ||-|**12,000**| **Section C Notes to the accounts** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
900,000**- -**5,746**905,746**
Additions
210,993 - - -**210,993**
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
**1,110,993 - - 5,746 1,116,739**
****Basis**
SL or RB
(Straight Line or
Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
30%
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - 1,724**1,724**
Impairment
- - -**- -**
Transfers*
- - -**- -**
At end of the year
- - -**1,724 1,724**
Net book value at the
beginning of the year
900,000**- -**5,746**905,746**
Net book value at the
end of the year
**1,110,993 - - 4,022 1,115,015**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||900,000|**-**|**-**|5,746|**905,746**| ||210,993|-|-|-|**210,993**| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**1,110,993**|**-**|**-**|**5,746**|**1,116,739**| ||SL or RB
(Straight Line or
Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||
30%||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| |||-|-|1,724|**1,724**| ||-|-|-|**-**|**-**| ||-|-|-|**-**|**-**| ||-|-|-|**1,724**|**1,724**| ||||||| ||900,000|**-**|**-**|5,746|**905,746**| ||**1,110,993**|**-**|**-**|**4,022**|**1,115,015**| **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**19.1 Analysis of debtors**|||| |---|---|---|---| |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|


| ||-|-|| ||-|-|| |||-|| ||-|-|| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|


| |---|---|---|---| ||-|-|| ||-|-|| ||-|-|| ||-|-|| **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**|||||| |---|---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Personal loan**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total **|**Amounts falling due**
**within one year**||**Amounts falling due after**
**more than one year**||




| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||- 140,100|- 200,000|- 200,000||| ||**-**|-|-|-|| ||**-**|-|-|-|| |||**-**|**-**||| ||**- 140,100**|**- 200,000**|**- 200,000**|**-**|| ## **20.2 Deferred income** |**20.2 Deferred income**|||| |---|---|---|---| |**_Please explain the reasons why_**
**_income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting**
**period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has_**
**_deferred income_**
**This year**
**Balance at the end of the reporting period**|**_has_**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
**Last year**|| ||**This year**|**Last year**|| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| **Section C Notes to the accounts** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of** |**This year**|**Last year**| |---|---| |**_Trustee holding funds_**
**_on behalf of Charity_**
**_(Debtors)_**
**_Trustee using funds on_**
**_behalf of Charity_**
**_(Creditors)_**|**_Trustee holding funds on behalf_**
**_of Charity (Debtors)_**
**_Trustee using funds on behalf of_**
**_Charity (Creditors)_**| **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** **Section C Notes to the accounts (co** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**|||| |---|---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|| ||6528.06|6,384|| |||-|| ||56707.55|75,621|| ||-|**-**|| ||**63,236**
|**82,005**|| ||at 31st Mar. 24|at 31st Mar. 23|| **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **This year Last year 25.1 Please provide details of the charity's exposure to credit** Credit risk exposure for the current debtor **risk (the risk of incurring a loss** is very low and the level is reducing each **due to a debtor not paying** Credit risk exposure for the year. The charity's general working **what is owed) , liquidity risk** current debtor is very low and practices are such that minimizes or **(the risk of not being able to** the level is reducing each year. eliminates the need for debtors and **meet short term financial** The charity's general working creditors. The main financial risk to **demands) and market risk (the** practices are such that charity's assets exists with Sterling or **risk that the value of an** minimizes or eliminates the Foreign currency devaluation. To minimze **investment will fall due to** need for debtors and creditors. or eliminate this, funds are transferred by **changes in the market) arising** The main financial risk to either ensuring it is the minimum workable **from financial instruments to** charity's assets remains the amount, or on basis of "as and when **which the charity is exposed at** same as last year. needed". This reduces the charity's exposure to currency devaluation against **the end of the reporting period** Sterling. **and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period (2023-2024)** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE,**
**EE R or UR**
*****|
**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Samimi + other restricted funds|R|Education|770,602||- 47,554|-|-|**723,048**| |Donation & Fund raising|UR||75,263|2,184||-|-|**77,447**| |Donation & Fund raising|R|||1,529|-|-|-|**1,529**| |Rental from Laising|R|Education|-|99,814|-|-|-|**99,814**| |Rental from Laising|UR||-|28,153|-|-|-|**28,153**| |Vaious projects|UR||-|-|- 34,898|-|-|**- 34,898**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| |**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Fund balances carried forward include assets and liabilities denomina**
**Total Funds as per balance sheet**|||**845,865**|**131,680**|**- 82,452**|**-**|**-**|**895,093**| ||||**ted in a forei**|Yes*
No*
**gn currency**
X||||| |||||**gn currency**|X|||| _**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_ ## **Section C Notes to the accounts Note 27 Charity funds** **27.2 Details of material funds held and movements during the PREVIOUS reporting p** _**Please give details of the movements of material individual funds in the reporting period * Key: PE - permanent endowment funds; EE - expendable endowment funds; R -**_ |**Fund names**|**Type**
**PE, EE**
**R or UR**
*****|**Purpose**
**and**
**Restriction**
**s**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---| |Education (Samimi +
other restricted funds)|R|Education|746,950|76,689|53,037|770,602| ||UR||81,626|1,906|8,269|75,263| ||||-|-||-| ||||-|-|-|-| ||||-|-|-|-| ||||-|-|-|-| ||||-|-|-|-| ||||-|-|-|-| ||||-|-|-|-| ||||-|-|-|-| |**_Other funds_**
**_(balancing figure)_**|**N/a**|**N/a**|-|-|-|-| |**Total Funds as per balance sheet**|||828,576|78,595|61,306|845,865| |**Fund balances carried forward include assets and liabilities d**|**Fund balances carried forward include assets and liabilities d**|Yes*
No*|Yes*
No*| |---|---|---|---| |||**enominate**|| ||||| |**_Ifyes, please state the basis on which the_**|||| **Section C Notes to the accounts (cont)** **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** There continues to be increasing political and practical pressures brought upon charities working internationally in countries with sanctions. Despite charitable and humanitarian work having "no legal nor sanctions restrictions", a range of professional services such as banking, insurance and accounting has been restricted, making our work unnecessarily complex and difficult. Therefore our work and accounts has been completed in good faith and is compliant to the best of our knowledge and abilities. ## **Panah Children Charity** ## Trustee Annual Report Accounting period of 5[th] April 2023 to 4[th] April 2024 ## Charitable Activities and Achievements This year our charity focused on three major areas: - Continuing and building upon our nationwide education programs. - Purchase and refurbishment of a new office and its refurbishment, which now includes three rooms, toilet facilities, kitchenette, new wiring, heating and cooling systems and creating a pleasant balcony area - Focusing on the structure, management and procedures of the charity through selfassessment, reviewing policies and practices. ## **Education programs** Our education programs have now been well established in many deprived rural areas and the very positive feedbacks have ensured the full support and cooperation of the various ministries of education and social services are continued. This year, the education program delivered over 15 projects, where 373 teachers and facilitators were trained in person (in their counties) and 2,260 teachers and facilitators attended our online programs. The regions and provinces of delivery are listed in this report. The two main categories of our education programs are: - Academic upskilling and teacher training, to improve the quality of teaching techniques in maths, sciences and literacy/ Persian language for primary and secondary schools. These programs are nearly always delivered “onsite” and “in person” and require between three to five days, four to six hours per day. These trainings are delivered by the authors of the national curriculum of the country’s education system. - PHSE (Personal, Social, Health and Economic Education) teacher and facilitators training workshops, organised specifically for improving “Safeguarding”, “abuse and neglect prevention”, “learning disabilities/ special educational needs”, “drug and STD prevention”. These sessions are sometimes held in person but are mostly “online” due to the high levels of demand, limited budget and the distances involved in the rural areas requesting the workshops. These sessions are delivered two to three hours per day, for a minimum of three days. These topics are provided as standalone workshops but are always included within the academic program packages. These have been implemented in the following regions: - **Ahmad Abad, Mostoufi city** (in person) – safeguarding, learning special needs and life skills (15 facilitators); (in person) Financial education and start-ups (18 facilitators) Also, a face to face workshop for a residential centre for 35 children and teens in safeguarding with the facilitators and with the children. This visit also included brainstorming with staff and management to better support the centre. - **Pelan region (Sistan Baloochestan)** ; 250 teachers (online) (5 groups of 50 teachers); drug abuse prevention and special needs. - **Rasak City (Sistan & Baloochestan);** 30 teachers and facilitators (online) ; life skills and strengthening families. - **Rasak and Pishin and Paroud (Varamin) (Sistan region)** 500 teachers (10 groups of 50) (online and for all levels); safeguarding, life skills, special educational needs, effectiveness. - **Pakdasht area and Ahmad Abad Mostoufi city** (online) 490 primary school teachers/ facilitators in 7 groups of 70 attendees – life skills; safeguarding in teens; special educational needs. - **Chabahar / Sistan Baloochestan/ Pelan region (and Ahmad Abad Mostoufi** ) 100 teachers/ facilitators (mixed in person and online) , Maths, Persian and sciences - **Hassan Abad (Feshafouyeh) Tehran Province** (in person) maths, Persian and Sciences 120 tutors/ facilitators. - **Roudbar Jonoob (Kerman province)** (in person) maths and Persian (in person) 120 teachers (bahman month), safeguarding and an additional (online) 4 groups of 30 re: safeguarding. - **Various rural provinces;** 840 teachers and facilitators (Pakdasht 8 groups; Feshafouyeh 4 groups; Varamin and Shahre-Ray 4 grouops; Rask Pelan 4 groups (sistan and Baloochestan); Roudbar Jonoob(Kerman Province))4 groups, including Tehran (Online); focusing on special needs; safeguarding; drug abuse and STD prevention. 24 groups of between 20 and 50 primary school teachers. - **Fashafouyeh (Tehran province)** ; 150 teachers and facilitators (Online) (5 groups of 30 attendee), drug abuse and special needs. Note that each teacher/ facilitator has given committed to deliver their new skills to a minimum of 50 pupils. This means that this year alone, the reach of our academic and safeguarding programs will improve quality and effectiveness of care and education for a minimum of 131,650 children. Unfortunately, due to limited financial and human resources, we were not able to pursue teen workshops in skills training, apprenticeship and entrepreneurship for career development. ## **Other Charitable Activities** ## **Donations of school bags, books, stationaries, other items and services** - 166 school backpack bags for cared-for children (Tehran province behzisti) - A laptop donated to Shemiranat Behzisti for supporting their education work. - Ten shopping cards with 500 thousand touman funds, donated during the celebration for the discharge of teens under care of Tehran province social services. - Age appropriate Books were supplied to various hospitalised children around the country, in cooperation with 16 other organisations and NGOs. - The sponsorship of educational and books for a teenage girl in Baloochestan continues, where high grades were maintained at school. - Information and referrals to appropriate hospitals and centres were provided to various families requesting medical support and treatment for their children. ## **Provision of New Year food and meal packs to deprived families and areas** - Donated 120 meal packs for New Year celebration to 4 residential centres (boys and girls) in Kerman Province Ashayeri, Shahin Ahmad Soleymani, Eslam Abad Ghanat Malek village. - Sarab area, 4 families, included rice, oil,tea, sugar, dates, pasta, chicken and nuts. - Tehran province, 20 families; 5Kg rice; 1.5 litres oil, tea ½ Kg, 2 pasta packs; one tomato paste - Tehran area, 2 families, with 5 Kg rice, tea, tomato paste, pasta, oil, tuna, biscuits and chocolates. - Karaj, 3 families with 20 Kg rice, meat, chicken, tea, tomatoe paste, pasta, oil, tuna - 40 Kg rice (Bhzisti referrals). - Sarab province, 4 families; 5kg rice, 3litres oil; ½ kg tea/ 2/5 kg sugar/ ½ Kg dates/ 1/2kg nuts/ one pasta; one chicken ## **Cochlea implant** In 2020 a parent of a young Afghani child of 6 years of age with a hearing loss, had requested support to fundraise for a Cochlea implant operation to correct his hearing. Our charity organised a variety of fundraisers, however, once we registered the child with the hospital for a planned surgery, it transpired that the family and the child were undocumented immigrants. Their immigrations status resulted in the hospital not being able to perform the surgery. Therefore, our colleagues pursued regularising the family’s immigration status. After of year of administrative bureaucracy, the family were legalised and were then eligible to use the subsidised implant operation. Unfortunately, by then the government cutbacks in subsidies for all operations had been withdrawn and the unsubsidised cost had gone up to over twenty thousand Pounds. Therefore, the operation was not able to proceed in 2021 nor in 2022. Nevertheless, our charity continued to be in communication with the parents to discuss other type of support we could provide with the available funds. The good news in May 2023 was that the subsidies had been reinstated and the operation was completed with 70mn touman. ## **Working with other charities** ## **Ofogh Roshan NGO (Tehran), Kermanshah Centre therapy** We continue to provide financial support for play therapy workshops for children affected by loss and trauma following earthquakes and flooding from previous years. ## **Duchenne Kavir Charity (nationwide cover)** Cooperation with this organisation is continuing. This year they needed to move office and required financial support, where we contributed 73 m touman towards this move. ## **Delneshin Charity (Roomeshgan)** Our work continues with this charity in providing financial and other types of support for their educational and after school activities in this deprived area. Unfortunately, this year we have been very limited with our support for the Roomeshgan park play area maintenance and their orphanage project. ## **Posht o Panah charity** We continue working with this newly registered NGO for our various education and donations to social service supported families and projects in Tehran province. ## **Kelaram Karam charity (Baloochestan)** Request has been made from for cooperation, which our colleagues are looking in to and seems promising. ## **Other requests:** There has been may requests from existing and new schools and education centres for continuing to provide further workshops and programs, such as Dehdasht (Kohgilouyeh and Bouyer Ahmad province) or from Balouchestan and Fanooj. This province also requested support to provide water and lavatory facilities to earthquake and flooding affected families. Unfortunately, we were unable to raise sufficient funds to support them at this time. ## **Panah Charity’s progress and policy reviews** Following the investment of a legacy and financial support from one of our charity’s trustees, two properties have been purchased. One would provide a regular rental income to cover all basic costs and one for a permanent office location for our work. In this, fifteenth year of our registration, these decisions have put our charity in a strong position of stability and longterm sustainability. Our focus can now be on improving our charity’s practices and procedures, seeking to recruit more volunteers and trustees to increase our resources and undertake even more projects. We will be undertaking a continuous development program and scheduling a frequent policy and compliance reviews. A human resource specialist will be supporting strategy and documentations. Charity registration number: 1130290 Company registration number: 06850910