REGISTERED CHARITY MJMBER: 1134186 Report of the Trnstees and Ujutudlted Fkn8n¢ial Statements for Tbe Year End¢d 31 De¢¢mb¢r 2023 for SOUTHAMYION AFCIL4NI SHIA ASSOCIATION sovrHAMEryON AFGHAN SHIA ASSOCIATION Cont¢nts of the Financial Statements for the Year Ended 31 Dec¢mb¢r 2023 Pase Report of the T￿￿¢¢$ Independent Exominerfs Rep)rt St&tem¢nt of Financial Activities Balance Sheet Notes to the Financial Statements 10-13 Detailed Statement of Financial A¢tivities 14 SOVTHAMPTON AFGHAf41 SHIA ASSIKIATION Repbrt oTthe Truste&8 for the YvAr Ellded 31 Decemljer 2•23 STRUCTURQ GOVBRNANCE AND MANAGBMENT Risk management The tntskeg have A dutyto identify attd review the risks to which the Charity is exposed and tts enSll￿ oppropriate controls are itt place to provide reasonable assurance agaillst fraud and error. The m#nagiti8 trnyteeg Ithve assesged the rn8ior Ti5ks to which the Charity 15 exposE(i the risk that lacks of funds will preventthe Charity from achievÉng its aims and obJ￿tIves. Since introducing rnQTe ￿ndraIsing ¢v¢nts, in¢luding sdLemes su¢h as that of £1,000 donations from members catt 8fford it. the Chaftty has tskcn appropttate steps (n ordu to ensure that sufficiprt fll￿dS are ill place and ther¢by ensuring the Ch8saty is able to eontinue its prese￿ a¢tiviti¢s. OBJECtIVES AND ACtivtrIES Objectiyes and aims a) To promoteth¢ bentfit of the Afgh￿1 con)munity in Southampton and surroundÉn8 area4 through: la) The promotion and advancement of education. {b) The advanwfjent of the Islamic fatth for the benefit of th¢ public, in accordance with th¢ t¢ttets sJ)d doGtrin¢5 of the S hia Ithna Ash¢ri Shariah. (¢) The r&li¢f of povrrty, sicknes4 and distress. (d) To furthe¥ orbenefit tb¢ ￿Sidellts of &)uthampton 8md the ￿e￿tK)UrI￿￿ wtthout distillction of 8eDder, owupation with the objective of improviug the conditions of lif¢ for the r¢sid¢nts. sexual orientation, or8￿1$￿tI in a￿D￿nOn ¢ffi)Tl to advance education and to provide facilities in th¢ intrr¢sts of soGiai w¢lfar¢ for r￿tation leisure time (2) For any other PU4M)sedeemed tharithble by th¢ law of ETrgiand affil Wales ￿ thc t￿￿eS shall from tiTne to time detcrniÉiie. Jll furtheranc¢ of thesc objrtt4 the shall bav¢ power to e5tpblish or secure th¢ establishment of a communlty centre and to maintsin or man8ge or cwperate ¥￿th any statLrtory authorty in the malntenance and management ofsuch a centre for 8Cttvltles promoted bythe Charlty. S0UTHAMV￿N AFGHAM SHIA ASSOCIATION Report of the Tn￿te¢S for the Yw Ended 31 December 2023 The truste¢5 Present their rerx)rt with the fitMncRal Staten￿ ofthe ChOFity for theyear etthl 31 D¢eember2023. Thetrustees have &lopted the provisions of the Statement of ReComm•￿ed Practice {SORP) 'Accounting and Reporting by Chariti￿, issued in Mar¢h 2005. REFERENCE AND ADMINSTRATIVE DETAILS Regist¢red Charity number 1134186 Princip21 Address l A Howards Grove Southanwn Han)pthire S015 SPR Trustees MF Mohammed Jawad Fayazi Ball1￿]￿h Haidary Zafir Hussein Naderi IT￿pendent Examiner Ac£ountableUK 31 Bassett Cres¢e4tt £&st Soutlmmpton S016 7PD SOUTHAMPTON AFGHANI SHIA ASSOCIATION Report of the Trnstees ror tkn¢ Y￿r Ended 31 Deeember 2(123 ACHIEVEMELYT AIYD PERFOIIMANCE Charitsble activities Th¢ Trustees consider thatthe perfornmllce ofthe Charity has betn satisfactory and has been su¢ce$sful in fulfilling its a]￿S and objtttives. The Charity has organised events, activitieg and progrdmme to fulfil its obJ￿tIveS and has en&ured that it has used all mediums at tts dispo￿7 to promote the serVi￿S provided by the Charity. The Chwyty has 0[￿18¢d several xtivities including.. a) Providing inf0rD￿tIOn serviees for its mtmbers and direding them tothe appropriate autlM)titi b) Having a football t¢am which provides a Icisure time activity forthe mernbaE. ¢) Infonniug members of training and education opporDJni¢ies intlLe city to improv¢ th¢ir knowledge and skills. Hawng a Religious School to teach children. FINANCIAL REVIEW Principal fvnding SOu￿e8 The ￿OCiation rEceii'es subscriptions as well &8 rai%ing fvT¥Js at diff¢Mit evettts. Since November2007. a membership fee of £20 po month has been collected. There are over 200 meMb￿S who pay regular n￿Mber$111p ftts. The asswiatiott also raises fimds of £1,000 per n)ertth¢r or f8mily forthose who afford it. Local businesses hav¥ promi$¢d to support th¢ Charity fi]WiGially. In the futyr< the association will carry on fwidrnislng 8ndwill a150 appty for grants in ordttto fimdthe activlties. Property Pureh*se It h&8 been an aim ofth¢ ChaTity to be able to condu¢t its activities from its own pr¢Ettises. Durlttg Jun¢ 2011. the Charity su¢cessfidly puKh&s¢d the property at IA Howgxds Grove, Southamptr>rt. Thi5 enabled the Charity to conduct its operations and Athivitie5 from th¢ centre and provide it with a t¢Co￿l$able identity. W¢ stsneAf the proJec¢ for th¢ new first-fioor. rear extension md internal Temodelling of our ¢enkr at IA Howards Grove iti JuTh¢ 2023. soirrHAMEYON AFGHANI SHIA ASSOCIAIYON Report of the Trnstees for tbe Year Ended 31 December 2023 Du¢ to a I￿k of funds the ChaTity has not IKen able to attange the following k&ivitie4 but plams to do so in the futur¢: a) Providing ioformation to members through group discussions and preselltations about lifr in th¢ Ullited Kingdom and to educate them about the culthre, rnles and re8ulations in this country. b) Arranging English ¢lass¢8 in orderto twh th¢ members to rea￿ writs and speak English and to le8rn about th¢ local culture. communi¢ate with oth¢T m¢mb¢rs of th¢ ¢on]munity and intwats in th¢ society that they live in. c) Printillg leafiets and arranwg pres¢ntations to provide awareness about the use of banned dny. ON BFHALF OF MohamtDAd Ja Itwrt Dfthe rtbe YeorEidtd31 IknrnbEr2O23 cpe•dEllt Eyamth¢r'5 RwrttotkeTrllstees•f SOUTHANfVIUNAFGHANISHI1AS￿cTAYllDN Viewrton the at¢tyJRts fortheYewend￿13I Ek¢¢mber2023 set(￿t0￿ IW3eveDIDthirt¢¢n. ResPECtr¥eresrth51blliticsoftNstees gnd exam￿￿[ The ChgrtW¥ttusiEesar6resFM)n*ibl2foTihew¢piton ofthe*c¢owts. TFKChoriL￿s tnJst¢u¢onsiderthataD èudil i4nDt]twitrd foTthL5year IuDderSttDon 43(21 of tbeCb&riti&%Acr IWJ (the 1993 Actll and that an indepmdentexamillation i$requirty]. It is my respxJsibJityb)". al c%*ninethEaccounts ￿￿rs#It¢D 43 ofthe IW3 Act bl lo foJlDwth¢ pro￿￿￿&S181ddom￿ irytheG¢ll¢ral Directions 8iY¢nby Ihe(knity Ctynmis$im lUttdet&Yt￿ll 43(7)(b)gfthc ly￿ Act)., and cl to Stsle whetherF￿rtiE￿larMatt¢rS bav&¢om¢tomyatt¢nbon. Bu5is Of￿ ￿dej￿ndeMt t￿mine￿S report MywAaÈJinatiOnlVB5 C￿Tri￿ out ￿a¢cord￿￿¢ wth the DirKtion5 wven by the ChllrityCoromi55iOll. AnexArttination ll￿ludes aThi¢wofthe actI￿￿tingF￿￿rds keptby thecharity and* comparison ofth¢ a¢countspre5ente41with tlMMTwords. so irteJude5 cfjnsidwion Dfany unu3ual It￿ ordis¢losuTe5 in thettto￿ts 5eek1n8expJa￿tioM& YOU￿ wnccrn1ng8ny￿Jth thttkrth¢accounL8 prc8¥ff a'ttueADdf&irNry&Vand tbt report i81imitrd tv th05cmatters sctolltin the b¢low. Th￿pr￿edUr¢5 undenak¢ll dvno1prov￿4ll the evid¢neethat wollld brTCqUitrJJ inan authLthl¢ons4ueMly no opitjion is givcn Rsto l* ¢Ollneeb￿￿Lth ]ny¢XaTr￿tt￿tivn. 110 cornet¢ ]ny EttCDtiOn.' 11) wh￿$iveS rnCTe&soNble tD wIeveth￿ in respect. the requiRmcnts lal to k￿p￿ce￿U￿tu￿[ecord5 in 8¢cokn￿th S￿l0n41 ofthe 1993 Acr. and (bl to prep*R ￿cOUnt5 whith actord ￿th the 8CCOUlliinKrxord8 and to comply the &tt(Mmtth8 wuw¢raents ¢fthE 19)3 A¢t havenotba2Lmet: or 12) towhidl in mywinion.4tiemlonsbo￿dbe in OTdt¥toththeap]vp¢rundeE￿iNBtsf theaccountytobBrcachel. Mi&b AcwuntHbl¢UK Southamo S016 7PD SOUTHAMwfoN AFGHANI SHIA ASSOCtATtON statemeDt of Thnaufi*l Artiviti¢J for the Year Ellded 31 De¢ett)ber 2023 3111212023 3111212022 Total Total Funds Funds Notss Unrestrlcted Restrl¢ted Funds Funds INCOML¥G RESOiJRCES Ineomlllg resourees from geller4ted thnds Voluntary income f78.425 £78,425 £119.312 Totsl Incom¢ SourtLq £0 £78A25 £78.425 £119,312 R£SOi]RCES EXPEM)ED Other rE$D￿rCEs expended 114,583 14ET INCOIIIINGI(oirfGOING) RESOiJRCES £63,842 RECONCIUATION OF FifNDS To*al brought for￿rd £678,692 12,1511 £676,541 £678,692 £678.692 12.1511 £676,541 £678,692 SOUTHAMPTON AFGHANI SlltA Assoc￿￿0￿ . Report of the Truste¢s Balan¢£ Sheet as at 311)ecember 2023 Note Unrestricted Restricted Funds Funds 31/12/2023 31/1212022 Total Total Funds Funds FIXKD ASSETS Tanglble assets £515,597 £0 £515.597 £526,162 CiJRRENf ASSETS Debto Cash at bank and in hand £710 £370,181 £370,891 £0 £710 £710 £0 £370,181 E251,161 £0 £370.891 £2&1.871 cRED￿ORs Amounts falling due within one year 122,7781 £0 (22.7781 {22.7781 NET CURRENf ASSETS £348,113 £0 £348.113 £229,093 TOTAL ASSETS LESS CURREvf LIABtLrriES £863,710 £0 £863,710 £755.255. CREDfroRS Amounts falling due after MOTC than one year {65,908) £0 NET ASSETS (65,908) 176,564) £797,802 £0 £797,802 £678.691 UJrestri¢ted fijnds Restiicted funds 12.1511 f2,151} £799,952 £680,843 TOTAL FifNDS £797,801 £678,692 soiJrHAMFfoN AFGHANI SHIAASSOCIATION Bolanco She8tA8 8t31 De¢grnber 2023 Thotinondal JtstOmeTrtrY￿1e appTh8d tythvBoardofTnMt8e&on 2(thSWmbor2024and wer8 swd on Its behaltlw: Mohammad Jawad F8yazI-Ch8lnTWb £+kniclo£d Balluuah Haldary-sgeretary ZafirHus8ein Nad8ri-Treasurnr SOUTHAMPTON AFGHANI SHL4ASSoC￿I7o Notesto tht FIBintlal Statemtits fortht YearEnded31 De¢tmber2D23 ACCOUNTlldG POLICIE5 AC¢oun￿n8C0nventIo￿ The financlal statements have been ptspaied un¢Érthe htstorical c05t¢onvÈnti¢)n and In 3ccord3nce with the Financial Reportingstsnd?￿ forstnalsor Entities leffectweApril 20981. tho CharitlesAct 1993 and the requlrementsof the Ststement of Re￿mmended Practlce, ActounUn83nd Aeporurjg byCharfle¥ 1tttort￿ngrÈs0￿r All incoming restrjrtes i￿Illded ¢)Tr th¢ Stsf¢ment of Financial A¢iiviiitt the Chartty15 legally eniitled to the Incomè and the amountcan be quantified with reawnable accuracy. Resourceswended Expendlture is attouttted foroft Hn arctuals ￿55$￿T￿j h85 beerb d￿lfied under headingsthataggregate al cost of ￿50￿￿e5. related to the cat4ory. Where costs cannot be directty attributed to patticular headsn8S. they have been all¢¢ated tQactN￿￿ on a ba￿$ cOn￿$t&￿twIth the use of resouTce5. DeprÉtiation is provided atthe follo%￿￿8 annual rdtes In orderto wrlts off each zssetover1tse￿Mèted useful lrfe. Taxatlon The Charity is *¥emptfrom tsx on Its tharftsble èthitres. Fund Unrestricted furtd% be in a¢￿danCewjthtt¢ ¢h*itabl*obj¢¢tivts al the di￿an0fth¢1n*tt£ts. Restrlcted funds cJn onw be used forpathcular rÈstrl¢tsd purposes within the objects ofthecharfty. Re5tr1ctlonsa¢T$ewhen spedfied by the domotor when fvnd5 are ralsed l0rpart￿Ullr restrfcted puwp05e5 F￿d￿expl2￿ati0ft of thcno*]r¢ PUTW5¢ of fvnd is thduded inth¢ notesto Ihe 8tat¢mcnts. INVEsTmE￿[lNCoME 31112n023 3y1212022 tkwsit account uthrcst soL￿HAMpTON AFGHANI SHIAAS50aATION Not￿t0th£ Flnanaal Ststem•nts forthe YearEnded 31 Decanber 2023 - Corrtl>wed Therewer¢ no ￿￿tte8, rtmun6raiiotk or other b¢llntinued io MOVKMENT IN FUNDS. contiDued Net movement in fimds, included in the above are as follows.. Ineoming Resource5 Movement Sour¢es Expended Ill Fund Unrestrlded thnd8 G¢n¢ral fund £78.425 £40,684 £119,109 Restricted fullds Grassroots {Football) TOTAL FUNDS £78.425 £40.684 £119.109 soirrHAMPTON AFGHANI SHIA ASSOCIATION Detsiled Ststsmellt of Finan¢ial Activities for the Year Ended 31 De¢ember 2023 3m2no23 3111212022 INCOMENG RESOiJRCES Voluntsry ia¢oJue DDnation8 Local Authority Grant Membership f¢es £78,425 £119.312 IllvestmeDÉ ineome D¢posit accO[￿t interest £0 £0 Total IucoJllillg resour¢¢s £78,425 £119,312 RESOURCES EXPENDED Support Costs Heat and litsht Repairs and renevrdls Printin& postage & stationery Telepbolle Accountancy Legal & profession￿ fees 1935) £0 14981 £0 £0 {9,2211 {420) 12.0001 12461 £0 £300 (3,6441 (10,653) (6,0101 Other Rates and water 12.8131 15,1521 12511 16561 £61,206 2481 17501 £0 £0 (1,314) 16.5091 £0 £0 17501 tnsurance Bank loan interest ProfitlL08b Sale of Tangible Asset Sundries Depr¢ciatioD £51.337 {8.573) Tot#1 resource8 expended £40,684 14,583) Net Ineome £119,109 £104,729