Zambian Zambian Gems Gems
The The trustees trustees are are pleased pleased to to present present their their report report together together with with the the financial financial statement statement of of the the charity charity for for the the year year ending ending 30 30" th June June 2025 2025
Reference Reference and and Administrative Administrative details: details:
Charity Charity registration registration number number 01136811 01136811
Registered Registered Address: Address:
Bankers Bankers
Lyntonfield Lyntonfield Oxford Oxford Road, Road, Woodstock, Woodstock, OX20 OX20 IQW 1QW NatWest NatWest Bank Bank 43 43 Cornmarket Cornmarket Street Street Oxford Oxford OXI OX1 3HA 3HA
Independent Independent Examiner: Examiner: Ardeshir Ardeshir Laloui Laloui FAIA FAIA 20, 20, Roe Roe Green Green Close, Close, Hatfield, Hatfield, Hertfordshire, Hertfordshire,
ALIO AL10 9PE 9PE
INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER'S REPORT REPORT TO TO THE THE TRUSTEES OF TRUSTEES OF ZAMBIAN ZAMBIAN GEMS GEMS
I | report report to to the the trustees trustees on on my my examination examination of of the the accounts accounts of of the the Zambian Zambian Gems Gems for for the the year year ended ended 30th 30th June June 2025. 2025.
Responsibilities Responsibilities and and basis basis of report of report
As As the the charity charity trustees trustees you you are responsible are responsible for for the preparation the preparation of of the the accounts accounts in in accordance accordance with with the the requirements requirements of of the the Charities Charities Act Act 2011 2011 (‘the (the Act'). Act’). I | report report in in respect respect of of my my examination examination of of the the accounts accounts carried carried out out under under section section 145 145 of of the the 2011 2011 Act Act and and in in carrying carrying out out my my examination examination I | have have followed followed all all the the applicable applicable Directions Directions given given by by the the Charity Charity Commission Commission under under section section 145(5)(b) 145(5)(b) of of the the Act. Act.
Independent Independent examiner's examiner's statement statement
I | have have completed completed my my examination. examination. I | confirm confirm that that no no material material matters matters have have come come to to my my attention attention in in connection connection with with the the examination examination giving giving me me cause cause to to believe believe that that in in any any material material respect: respect:
• * 1. 1. accounting accounting records records were were not not kept kept in in respect respect as as required required by by section section 130 130 of of the the Act; Act; or or
• * 2. 2. the the accounts accounts do do not not accord accord with with those those records; records; or or
• * 3. 3. the the accounts accounts do do not not comply comply with with the the applicable applicable requirements requirements concerning concerning the the form form and and content content of of accounts accounts set set out out in in the the Charities Charities (Accounts (Accounts and and Reports) Reports) Regulations Regulations 2008 2008 other other than than any any requirement requirement that that the the accounts accounts give give a a 'true ‘true and and fair fair view view which which is is not not a a matter matter considered considered as as part part of of an an independent independent examination. examination.
I | have have no no concerns concerns and and have have come come across across no no other other matters matters in in connection connection with with the the examination examination to to which which attention attention should should be be drawn drawn in in this this report report to to enable enable a a proper proper under We nding of of the the accounts accounts to to be be reached. reached.
Ardeshir Ardeshir Laloui Laloui FAIA FAIA Independent Independent Examiner Examiner 20, 20, Roe Roe Green Green Close Close Hatfield Hatfield Hertfordshire Hertfordshire ALIO AL10 9PE 9PE
Zambian Zambian Gems Gems
| Zambian Gems Zambian Gems |
Zambian Gems Zambian Gems |
Zambian Gems Zambian Gems |
|---|---|---|
| Annual-Renct-fQLthe-ygar-ende.d-3Q%l.une-2Q25 Statement-Qf-ftnanGiaLagt.lYlties-fQLthe-pgrjod.1%luly-2024-tQ-3QlhÅune-2Q25 Note Ipcol)liog Resources School (Virtual Persian) Donations Other incotne Unrestricted Fund 19623 Restricted Eund 1 7,298 8, 192 2,995 1 7,298 9,815 2,995 Year to 16,145 45,608 2,924 Statement of F ial activities for th iod 1" July 2024to 30! y 2025 Unrestricted Restricted Yearto Note Fund Fund Total 30/6/2024 . £ £ £ E Incoming Resources School fees (Virtual Persian) - 17,298 17,298 16,145 Donations 1,623 8,192 9,815 45,608 Other income - 2,995 2,995 2,924 |
||
| Total Incoming Resources Resources Expended Adlnin Expenditure Educational support Persian Language Educational support (Afghanistan) Schools support (Zambia) Gifts, prize, and donations Purchase of books School construction cost (Malave) Public relation activities (Africa) Young entrepreneur project (Uganda) Starfish International (Gambia) Home Care Certificate ABMA Centre for the deaf (Zambia) Based UK (donation) Consultancy and professional fees Computer Software & Mobile phone Total Resources Expenses I ,623 3,535 1,746 5.281 28,485 788 1 8,661 3,216 I ,469 536 3,722 2,423 2,236 1,280 1,185 35,516 Total Incoming Resources 1,623 28,485 = SC Admin Expenditure - 788 Educational support Persian Language - 18,661 Educational support (Afghanistan) - 3,216 Schools support (Zambia) - 1,469 Gifts, prize, and donations - 536 Purchase ofbooks - 3,722 School construction cost(Malave) - 2,423 Public relation activities (A frica) - - Youngentrepreneur project(Uganda) : 2,236 Starfish International (Gambia) : - HomeCare CertificateABMA 1,280 Centre forthe deaf(Zambia) - 1,185 BasedUK (donation) - - Consultancy and professional fees 3,535 - ComputerSoftware&Mobile phone 1,746 - Total Resources Expenses 5.281 35,516 |
30,108 788 1 8,661 3,216 1,469 536 3,722 2,423 2,236 I ,280 1,185 3,535 1,746 40,797 64,677 1,756 19,436 14,198 409 744 2,028 3,901 2,169 2,304 415 925 1,100 4, 100 2, 172 55,657 30,108 64,677 ;——___} ; 788 1,756 18,661 19,436 3,216 14,198 1,469 409 536 744 3,722 2,028 2,423 3,901 - 2,169 2,236 2,304 - 415 1,280 - 1,185 925 - 1,100 3,535 4,100 1,746 2,172 40,797 = 55,657 |
|
| Net movement in funds (3,658) (7,031) Netmovement infunds (3,658) (7,031) |
(10,689) 9,020 (10,689) 9,020 |
|
| Total funds brought forward Total funds carried forward 24,207 20,549 13,744 6,713 Totalfunds broughtforward 24,207 13,744 weeeceona sean Total fundscarriedforward 20,549 6,713 |
37.951 27,262 37.951 wocncce 27,262 |
28,93 1 37,951 28,931 ecancece 37,951 |
Zambian Zambian Gems Gems
Annual-Reput-fgr.-t.b-e-yeat-en<ed3QthÅune-2025 AnnualBalance B In e ReportSheet e foras atth 30! Juneende2025 June 2025
| Note Fixed Assets Note |
Note Fixed Assets Note |
30/06/2025 30/06/2025 £ |
30/06/2024 30/06/2024 £ |
|---|---|---|---|
| Tangible Assets Tangible Assets |
* | . | |
| Current Assets Cash at Bank & in hand Cash at bank (Victual Persian) Total Current Assets Current Assets Cash atBank& in hand Cashatbank(VictualPersian) Total CurrentAssets |
25,741 1,521 27,262 25,741 1,521 27,262 |
35,000 2,951 37,951 35,000 2,951 37,951 |
|
| a | es | ||
| Liabilities: Liabilities: |
|||
| Amounts fallinq due within one Total Assets less liability Amounts falling due within one TotalAssets less liability |
one year year |
27,262 - 27,262 |
37,951 - 37,951 |
| Represented by: Surplus from previous years Surplus (Deficit) for the year Represented by: Surplus from previous years Surplus (Deficit) fortheyear |
37,951 (10,689) 37,951 (10,689) |
28,931 9,020 28,931 9,020 |
|
| Total Total |
27,262 27,262 |
37,951 37,951 |
Signed Signed (on (on behalf behalf of of all all the the trustees) trustees)
lox' Name Date..h Name De. Farzsa Ranman Date... A % wh 2028
Zambian Zambian Gems Gems AnnuaLReQQfl-fQL\he.year-ended-30MJune-2Q25 Notes Notesnnual to to the the accounts accountsfor th ended June 2025
Accounting Accounting Policies Policies
Accountinq Accounting convention convention The The accounts are prepared under the historical cost convention on a going ; concern basis basis and and include include accounts the the results results are prepared of of the the charities' charities’ under the operation operation historical as as cost indicated indicated convention in in the the financial on financial a going report, report,oa all all of o ra which nich are are continuing. continuing.
Basis Basis of accounting The The accounts of accounting have been prepared in accordance with the applicable accounting ing standards, standards, the the Statement Statementaccountsof of Recomme have bee Recommended n ded prepared PracticePractice-in accorda “Accou "Accounting n tingce with and and the appl Reporting Report i cableng by by accounting Charities" Charities” (SORP SORP( 2005) 2005)
The pc-incipal source of income Fundraising Fundraising and and donations donations from from individual individual and and institutions institutions
Incoming Incoming Resources Resources All All incoming incoming sources sources accounted accounted for for when when the the charity charity— is is legally legally entitled entitled to to the the income ;income and and the the amount amount can can be be quantified quantified with with reasonable reasonable accuracy. accuracy.
Outgoing resources
Expenditure Expenditure is is accounted accounted for for on on an an accruals accruals basis basis and and is is allocated allocated to to the the appropriate appropriate heading heading in in the the financial financial statement. statement.