## 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-enFixed
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.