OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Afghan Association Paiwand Ltd

2025-03-31-accounts

2024 – 2025 ANNUAL REPORT

AFGHAN ASSOCIATION PAIWAND Ground Floor, 11 High Street Edgware, Middlesex HA8 7EE Email: info@paiwand.com Phone: 0208 905 8770 www.paiwand.com

Table of Contents

Chairman’s Statement ............................................................................................ 1 CEO’ Statement ...................................................................................................... 2 Paiwand Volunteers ................................................................................................ 3 Overview of the Year ........................................................................................... 4 - 6 The Projects ..................................................................................................... 7 - 20 Legal Structure and Administration ...................................................................... 21 Paiwand Partners and Funders ............................................................................. 22 Statement of Trustees’ Responsibilities ................................................................ 23 Independent Auditor’s Report .......................................................................... 24- 29 Statement of Financial Activities .......................................................................... 30 Balance Sheet ...................................................................................................... 31 ....................................................................................... 32 Statement of Cashflows Notes to the Financial Statements .................................................................. 33 - 43

Chairman’s Statement

This year feels both the same and different.

It is still a difficult environment for immigrants and refugees, and once again, the report touches my heart and reminds me of what our staff and volunteers are doing to make the world a better place – and the struggles they face in doing that. I especially liked the focus on our volunteers, but once again I remind you to reflect that every one of our volunteers has their own unique story, just as each of the people we help and our staff have their own stories. Our annual report, as always, is just the tip of an iceberg…

However, this year we are also looking more to the future. I think it is fair to say that our ambition has grown. As has been the case since Paiwand was founded, that ambition is not personal but grows from the community we serve. We are thinking about both doing what we are doing better and doing more. In particular, we are thinking about how to be a stronger and more effective voice for the community. To achieve this, we have been working hard on our governance. We need to do this to help ensure the developments we make are both appropriate/consistent with our status as a charity and effective. We have rewritten our policies and guidance for our trustees and have been in the process of recruiting more trustees. This will enable the trustees to play a more active role in supporting the development of Paiwand. As just one example, we are recruiting a new Trustee with media/advocacy to help us be a stronger and more effective voice for the community.

As ever, I commend the report to you and encourage you to make some time to read it and reflect on everything we could not fit in…

Yours sincerely

Guy

Chair of Trustees

1

CEO’s Statement

This year has been productive for Afghan Association Paiwand. Despite the ongoing challenges faced by refugees and migrants, our organisation has delivered exceptional impact across all areas of work.

We supported 291 clients across 551 immigration cases , saving families an estimated £486,800 in fees , and enabling reunification and legal security. Our Mental Health Team delivered 848 counselling sessions , alongside advocacy and psychoeducation, meeting all funder targets while addressing trauma and socioeconomic hardship. The Community Advocacy Project doubled its reach, supporting 103 clients across 295 cases , and our Education Programme exceeded targets with 74 pupils enrolled , achieving strong academic progress and cultural connection. Youth engagement flourished with 260 participants benefiting from sports, creative activities, and wellbeing workshops. Meanwhile, our Supported Accommodation Service provided safe homes for young refugees, enabling several to transition successfully to independent living.

These achievements reflect the dedication of our staff, volunteers, and partners. As we look ahead, our focus remains on strengthening governance, expanding capacity, and amplifying our voice—ensuring that every individual who turns to Paiwand finds hope, dignity, and opportunity.

Thank you to our funders, partners, and volunteers for making this possible.

Fahima Zaheen Chief Executive Officer Afghan Association Paiwand

2

A Heartfelt Thank You to Our Paiwand Volunteer

Paiwand would like to extend its deepest thanks to all our volunteer’s dedication, time, and tireless support. Your efforts have played a vital role in helping us serve and empower our community. Whether supporting young people, families, or newly arrived individuals, your compassion and commitment continue to inspire us all. Volunteers are the heart of Paiwand, and we are truly proud and grateful to have you all as part of our journey. Here are a few of our current volunteers.

Basit Ahmadyar: A Committed Volunteer Supporting Paiwand’s Immigration Project

Basit has been a dedicated volunteer within Paiwand’s Immigration Project, offering vital support to individuals and families navigating complex immigration challenges. His professionalism, empathy, and attention to detail have made him an invaluable asset to the team. Basit’s ability to assist with F 5 Lies / | { casework, provide administrative support, and ensure clients feel : - fh) Ss heard and respected reflects his genuine commitment to making a positive difference in the lives of others. As result a result of his hard work and dedication, Basit has now been appointed as immigration Advisor, a role that recognises both his expertise and his deep understanding of the needs of our community.

Ibrahim Jarar: From Volunteer to Changemaker

Ibrahim Jarar, a political asylum seeker from Afghanistan, joined Paiwand during one of the most challenging times in his life. After months of isolation in asylum accommodation. Ibrahim was referred to us by a member of the Afghan community. Paiwand recognised his potential and invited him to volunteer as Assistant CEO for the Afghan Youth Mobilisation Assembly. £ From day one, Ibrahim showed deep commitment to empowering young Afghans through leadership and integration projects. Within just two months, he helped us partner with the Refugee Council on a major research initiative. His growth was swift and impressive. Paiwand has proudly supported Ibrahim’s educational goals, helping him secure offers from both LSE and Oxford University an extraordinary achievement for any student, especially as an asylum seeker. Today, he works part-time as a Support Worker, continuing to advocate for refugee rights while preparing for university in September 2025. Ibrahim’s story reflects what Paiwand stands for: transforming lives through opportunity, support, and belief. We are honoured to have him on our team as we continue our mission for community empowerment and global peace.

3

Overview of the Year

The Afghan Association Paiwand (Paiwand) is proud to present its annual report, highlighting a year of impactful work and notable accomplishments across all focus areas, despite ongoing challenges.

Throughout the year, Paiwand continued to provide vital services from immigration advice to housing advocacy, welfare support, healthcare access, education initiatives, youth engagement, and supported accommodation. The organisation effectively responded to a growing demand, reaffirming its dedication to the Afghan, refugee, and migrant communities across the UK.

Paiwand supported a record number of individuals and families with immigration matters, helping secure their legal rights and residency status. Our teams offered strong advocacy in areas such as housing, welfare benefits, pensions, council tax relief, and Personal Independence Payment (PIP) applications, among others. We further expanded our mental health services, guiding clients through emotional and psychological difficulties.

Numerous workshops and one-to-one support sessions were delivered to enhance mental wellbeing. We sustained our commitment to education and youth through a variety of programs designed to foster personal growth, cultural connection, and community engagement among young Afghans. Our supported accommodation provision was strengthened, ensuring safe and stable housing for those most in need. Collaborative efforts with local authorities enhanced the quality of care and living conditions offered.

Beyond financial outcomes, Paiwand’s work has created a profound sense of reassurance and belonging among clients, offering emotional and psychological support during uncertain times. This holistic approach has empowered individuals to face life’s challenges with greater resilience and optimism.

Despite significant staff turnover, Paiwand maintained its professionalism and high service standards. Considerable investment was made in staff development to ensure excellence in client care. Over the years, we have trained thousands of volunteers, with 2024/25 being a particularly successful year. Many of these individuals have gone on to secure roles in other organisations and public institutions, carrying forward the skills and experience gained at Paiwand.

4

Activities and Celebrations:

Over the past year, Paiwand has continued to play a vital role in bringing the community together through a wide range of events and initiatives. Our active engagement in cultural and community-based activities has helped nurture a sense of belonging, unity, and pride among members of the Afghan community, while also fostering cross-cultural appreciation. Traditional Afghan Music (Cultural event): In collaboration with organisations such as St Ethelburga’s, Paiwand hosted a cultural event aimed at introducing traditional Afghan music to a wider audience an initiative that celebrated heritage while building bridges across communities.

Throughout a year filled with challenges, the Afghan Association Paiwand has demonstrated resilience and determination. Our wide-ranging support services have positively influenced the lives of many not only in tangible ways but also by fostering emotional well-being, confidence, and a sense of security.

As we look ahead, Paiwand remains deeply committed to empowering and uplifting the Afghan community through ongoing service excellence, collaboration, and meaningful engagement.

International Mother Tongue Day: To mark International Mother Tongue Day, Paiwand joined

forces with fellow Afghan community organisations and local residents to host a meaningful celebration aimed at strengthening community ties. The event served as a platform to promote inclusivity, mutual understanding, and the overall wellbeing of a diverse community. By bringing people together, it encouraged dialogue and cultural exchange, creating an environment of support and unity.

5

Language plays a vital role in preserving identity, culture, and heritage. Celebrating P. aN mother tongues not only honours ig individual roots but also brings people * al / from different linguistic and cultural backgrounds together. This event highlighted the power of language as a unifying force bridging gaps, encouraging mutual respect, and fostering meaningful _ ag! -» 2»: =“ | connections across communities. aes — ‘= oauf Recognising the emotional strain that many refugees face when settling into a new country, the gathering focused on building cultural bridges and nurturing a shared sense of belonging. Through interactive activities and open discussions, Paiwand and its partners worked collaboratively to reduce ethnic divisions, promote unity, and encourage people to embrace both their native heritage and their new environment.

The event helped individuals reconnect with their cultural roots while engaging with the wider community, creating a space where everyone felt seen and heard. It clearly demonstrated Paiwand’s commitment to empowering communities, preserving cultural identity, and working in partnership with other organisations to address the shared challenges faced by newcomers and long-established communities alike. The event not only helped individuals reconnect with their cultural roots but also played a key role in nurturing a sense of belonging in their new environment. It clearly highlighted Paiwand’s commitment to community building and its strong partnerships with other organisations in addressing the shared challenges faced by both newcomers and long-established communities across the UK

6

THE PROJECTS

This year, Paiwand’s work has focused on helping Afghan individuals and families who have been affected by the difficult political situation in Afghanistan. Many people have come to the UK looking for safety and a better future, and Paiwand has worked hard to meet their growing needs.

We have continued to offer free immigration advice, and we support people with important issues like finding housing, applying for benefits, getting healthcare, and looking for work. We also provide help with mental health, education, youth programmes, and supported accommodation.

The stories and results shared in this report show the hard work of our team, the kindness of our donors, and the strength of the people we support. We welcome you to read the following pages and learn more about Paiwand’s efforts and the positive impact we are making in our community.

7

IMMIGRATION ADVICE & SUPPORT

Navigating the UK immigration system remains one of the biggest hurdles for refugees and migrants. Without accredited, regulated advice, families are vulnerable to destitution, separation and unlawful decisions. Paiwand’s Immigration Service meets this need by providing free, highquality, independent advice delivered by trained advisers in Dari, Pashto and Farsi, removing language, digital and cost barriers and making targeted referrals to trusted legal partners where needed.

In 2024–25 we supported 291 clients across 551 cases. The most common matters were family reunion, EU Settlement Scheme (EUSS), leave to remain and asylum support. Our help saved clients an estimated £486,800 in Home Office and solicitor fees. Demand continues to outstrip capacity—underscoring how essential this service is—but the impact is clear: people are regularising their status, reuniting with loved ones, and accessing housing, healthcare and education, building the stability to move forward with their lives across North-West London.

Case study: One Afghan mother, recently resettled under ARAP, came to Paiwand desperate to reunite with her teenage daughters left behind. Our immigration advisor supported her application and within months her children were safely in the UK. She told us: 'You gave me back my family. I will never forget this help.'

Paiwand continues to seek stable funding to ensure families are not left without support in navigating the immigration system.

8

Key Achievements

Total Savings for Clients:

14 clients received successful Home Office fee waivers

350+ individuals accessed free immigration consultations

296 people received free application support, saving £385,300 across a wide range of immigration cases.

Saving: £49,000 Saving: £52,500

Saving: £385,300

Barriers & Challenges

• Language limitations: Our staff are multilingual (Pashto, Farsi, Dari, Urdu, English), but we lack Arabic and Eastern European language support, limiting our reach.

• Capacity pressures: Demand for advice far exceeds the capacity of our small team, forcing us to turn away people in need.

Impact Story

Ms S’s Journey: After losing her husband, Ms S became an overstayer without status, caring for six children with no income. She faced a £3,500 Home Office fee and solicitor costs she could not afford.

Paiwand successfully secured a fee waiver and supported her application for legal status. She can now live lawfully in the UK, access public funds, and provide stability for her children.

In a climate where immigration support is expensive and often inaccessible, Paiwand ensures that justice is not determined by wealth. By removing financial barriers, we empower families to secure safety, stability, and a future in the UK.

9

MENTAL HEALTH

Paiwand’s Mental Health Team provides culturally and faith-sensitive emotional wellbeing support for refugees, people seeking asylum and other migrants. We combine short-term counselling with psychoeducation, awareness talks and outreach to challenge stigma, improve mental-health literacy and encourage help-seeking. Recognising that distress is often driven by poverty, instability and immigration status, we integrate an advocacy offer so clients can access hardship funds, food and essentials—complementing therapy while maintaining professional boundaries. We support all genders, people aged 15+, all immigration statuses and all abilities.

Delivery & reach

Referrals & partnerships

Challenges

Learning & response

10

Individuals benefitted

==> picture [226 x 223] intentionally omitted <==

----- Start of picture text -----
900 848
800
700
605
600
500
400
300
206
200
120
78
100 32 14 4 42 3
0 =i I | =
6 4 a © Rw
NS & i se .
& as wv < &
) Ke S °
ea & Qs
Ss
| Individual | Total Sessions
----- End of picture text -----

For individuals who struggle with the stigma surrounding mental health or have limited understanding of it, we proactively engage with the community through psychoeducation sessions, awareness talks, and outreach events. These initiatives aim to challenge misconceptions, reduce fear, and promote the importance of mental well-being, ultimately encouraging individuals to seek client-focused counselling support.

Recognising the significant socioeconomic challenges faced by refugees and asylum

seekers, the Mental Health Team also integrates an advocacy component. This ensures that clients can access essential s financial support, which often complements al | ae = | el their therapeutic journey. By addressing these practical concerns, we strengthen the therapeutic alliance between clients and counsellors, allowing counsellors to maintain professional boundaries while ensuring clients receive the necessary assistance for issues that impact their well-being.

Helped Categories or demographics:

We have worked with all demographics that include – All genders, 15 yrs onwards, all immigration status, all abilities. Our commitment is rooted in the belief that equitable access to support services is a fundamental right, especially for communities that are often underserved or overlooked. Given the significant gaps in existing services, particularly for marginalized and hard-to-reach populations, we strive to ensure that our programs remain inclusive, accessible, and responsive to the diverse needs of the people we serve.

We see Mental health as a multidimensional issue and recognise the socioeconomic challenges faced by refugees and asylum seekers. Our Advocacy team have supported our clients with the below enquires:

11

Specific activities

or

Our work this year has included psychoeducation sessions and health to the local community professionals on working with asylum-seeking community.

Challenges faced:

One of the persistent experienced in the working with refugees is the long-term impact of conflict, and refugees may to their

interventions:

Type of advocacy cases

counselling, talks on mental and training local the refugee and

PIP

challenges we have Mental Health Team and asylum seekers psychological displacement, persecution. While experience some relief due increased rights and legal

status, asylum seekers continue to endure severe stress and uncertainty due to strenuous and ever-changing political conditions. This ongoing instability has led to a rise in severe cases of anxiety, PTSD, and depression. Trauma remains both a historical and ongoing phenomenon.

We continue to witness the lasting psychological effects of the August 2021 crisis in Afghanistan and the decades-long war that preceded it. Similarly, individuals from Iran, Syria, and Sudan often present with heightened anxiety related to uncertainty around their asylum cases, as well as the stressful financial and living conditions they face daily. As a result, many clients now require the maximum number of therapy sessions (12), which, combined with limited staff capacity, has contributed to a growing waiting list.

Paiwand Mental Health Team has become widely recognised for providing culturally and faith-

"Your unwavering support and compassion made me feel truly seen and understood. You created a safe space where I could share, heal and grow. Your kindness and insight have had a lasting impact—I’ll carry your encouragement with me always. With heartfelt gratitude.”

sensitive support that resonates with refugees and asylum seekers. As a result, we have seen an increase in referrals from local talking therapy services, across London, and even from outside the city. While this growth reflects the trust in our services, it has also strained our capacity, occasionally requiring us to limit new referrals to ensure we can provide effective support to those already in our care. Beyond trauma, the economic crisis and rising cost of living have further exacerbated mental health struggles as is coming to light as the aftermaths of COVID 19. Financial instability continues to have a direct impact on well-being, particularly for asylum seekers, who have restricted access to public funds and welfare benefits, leaving them with minimal resources to cope. Within the advocacy section to help mitigate these challenges, we have worked closely with our mental health advocate and community advocacy

12

team to ensure that clients can access additional support services and financial assistance they are entitled to. We have referred individuals to organizations such as Sufra Food Bank, Nour Hardship Funds, Sebby’s Corner, and The Zakat Foundation to help them access essential resources. By strengthening partnerships with advocacy and support organisations.

13

COMMUNITY ADVOCACY PROJECT

The Community Advocacy Project is committed to empowering refugees, asylum seekers, migrants, and diaspora communities across London. By offering personalized support in areas such as welfare benefits, housing, employment, translation, and official correspondence, the project works to ensure that underserved communities are aware of and can access their rights and entitlements in the UK.

Our clients represent a wide range of backgrounds and personal experiences. The support provided is equally diverse, ranging from straightforward benefit applications to more complex cases that require deep knowledge of personal circumstances, legislation, and available services.

The advocacy team is equipped with up-to-date legal and procedural knowledge, cultural sensitivity, and multilingual skills, which enable them to create a safe and inclusive environment. Advocates work closely with each client, actively listening to their needs, formulating tailored action plans, and guiding them through often difficult systems. The approach is client-centered, aiming not just to solve immediate problems, but also to foster long-term empowerment and integration into UK society.

Key Outcomes and Achievements

Between April 2024 and March 2025, the project supported 103 clients across 295 individual cases, nearly double the initial target. This marks a substantial increase in both reach and

Barnet, cultural advisors

==> picture [64 x 136] intentionally omitted <==

----- Start of picture text -----
Gender
45
58
Women Men
----- End of picture text -----

workload compared to previous years. Referrals originated from multiple London boroughs, with Brent, and Harrow accounting for the highest volumes. Many clients were referred by local authorities, primarily because of Paiwand's and linguistic expertise. The service was delivered in Pashto, Farsi, and Arabic by trained from within these communities.

14

Despite systemic barriers, especially in housing, most of the cases resulted in improved client outcomes.

15

Challenges and Progress:

The rising number of referrals over the past year was largely driven by strong client satisfaction and effective partnerships with other organisations. While this growth reflects the trust Paiwand has built within the community, it also highlighted the urgent need to increase capacity to meet demand. At the same time, external barriers significantly challenged service delivery. Persistent delays in public services particularly in housing and welfare benefits posed major obstacles. Housing cases are now frequently delayed for up to a year due to council shortages and understaffing, while welfare applications, including council tax support, often exceed standard processing times. These delays require constant follow-up and intervention from advocacy staff. Despite these systemic pressures, Paiwand’s team remained committed, delivering high-quality support and ensuring no client was left without representation or assistance.

Partnerships and Collaborations:

The project continued to strengthen its relationships with local charities, statutory bodies, and legal service providers. Notably, partnerships with pro bono legal firms and domestic violence specialists significantly expanded the reach and impact of the advocacy service.

These collaborations allowed the project to address more complex cases and offer a broader range of services despite limitations in staffing.

Looking Ahead:

The consistently high demand for advocacy services underscores the urgent need to expand the project’s capacity in the coming year. In response, Paiwand will introduce new internship opportunities in advocacy, providing valuable hands-on experience while strengthening service delivery. The team will also actively seek additional funding to support staff and operational growth. Furthermore, Paiwand will continue to expand its partnership networks across London, fostering greater collaboration and knowledge sharing. By doing so, the organisation aims to deepen its role not only as a frontline service provider but also as a leading advocate for Afghan and migrant communities working to influence policies that impact refugees and asylum seekers across the UK.

Case Study:

A mother of four—including two children with special needs—was abandoned by her husband amid the housing crisis. A long-term UK resident with limited English after years as a full-time carer, she faced rent and utility arrears alongside severe physical and mental health issues and a history of domestic abuse. Arriving at Paiwand as a walk-in, she was supported to submit a homeless application (now in temporary accommodation), complete disability benefit forms, and apply for a Discretionary Housing Payment to address arrears. Her children were referred to the school nurse and GP for assessments. Timely, holistic support has stabilised the family, but ongoing help is essential.

16

EDUCATION

Paiwand’s Stag Lane Saturday School continues to provide high-quality supplementary education to disadvantaged children in Harrow. Operating every Saturday during term time, the programme supports pupils in Maths, English, and Afghan community languages (Dari and Pashto), delivered by qualified UK teachers and community educators.

What We Achieved

Building Confidence and Wellbeing

Alongside academic learning, Saturday School nurtures confidence, creativity, and social inclusion.

Parent and Student Voices

Looking Ahead

Our Saturday School has become a recognised hub for high-quality supplementary education, with strong links to mainstream schools and parents. We achieved the Quality Mark Award, ensuring our provision continues to meet the highest standards of teaching, safeguarding, and child-centered practice.

Thanks to the commitment of our skilled teachers and the support of funders like the John Lyons Charity, Stag Lane Saturday School continues to transform children’s academic achievement, wellbeing, and confidence.

17

Case Study: S. K Year 4

“I really like Saturday School; it’s helped me a lot. I’ve used things I’ve learned here in my normal school, and it helps me remember things better. | like my teacher, and | love getting the Star of the Week certificate because it makes me happy. I think my writing has really improved.”

18

SUPPORTED ACCOMMODATION SERVICE

Paiwand’s Supported Accommodation Service provides safe, culturally sensitive homes for unaccompanied asylum-seeking children (UASC) and young refugees aged 18–21 (with support sometimes continuing to 25). We combine stable housing with life-skills training, pathway planning, education and careers support, immigration guidance, and community integration so young people can recover from trauma and move towards independent living.

Delivery & reach (2024/25)

Paiwand operates two houses where we currently support 11 residents and 16 supported in total this year.

Referrals from councils including Harrow, Torbay, Hampshire and East Ayrshire. Our holistic model includes weekly 1:1 key work, health registration and immunisations, legal/immigration support, and culturally informed mentoring.

Outcomes

4 young people successfully moved on to independent living.

9 in full-time education; 2 preparing for college; marked improvements in English with exams passed.

Most residents obtained leave to remain; ongoing advocacy for social housing, Universal Credit, CVs and employment.

Challenges & needs

Properties are rented and some require upgrades to meet standards; priorities include renovation, longer leases or purchasing suitable homes.

Investment needed for additional full-time staff, a key worker, and out-of-hours duty support.

Looking ahead

We aim to expand capacity, strengthen partnerships with local authorities, and invest in property and staffing—so every young person in our care can thrive, belong and live independently.

19

YOUTH PROJECTS

Paiwand’s Youth Project provides safe, inclusive spaces for refugees, people seeking asylum and disadvantaged young people across Barnet, Brent, Harrow and Ealing to build confidence, resilience and positive friendships. Through sport, creative activities and life-skills workshops, we help young people regulate emotions, avoid harmful behaviours and thrive.

Delivery & reach (2024/25)

Impact

Why it matters ?

With few dedicated options for refugee and asylum-seeking youth locally, Paiwand fills a critical gap—advancing equity of opportunity and nurturing the next generation’s resilience and leadership. Thank you to our funders for enabling this impact.

Case Study:

A young person (PKJ) is a 15-year-old who has some disability with speaking and playing, which affects his mobility. When he first joined the youth club, he was hesitant and unsure about participating in activities due to his condition. However, the session workers and the project manager took a special interest in him, ensuring he felt included and supported.

Over time, Piyush gained confidence and made friends with other participants. He discovered a passion for art and started attending creative workshops, where he could express himself freely. With the support of the youth workers and his newfound friends, Piyush not only improved his social skills but also developed a sense of belonging in the club. His story is a testament to the positive impact that tailored support, and a caring environment can have on disabled young people, helping them thrive and enjoy their youth.

20

LEGAL STRUCTURE AND ADMINISTRATION:

Legal Structure

Afghan Association Paiwand is registered with the Charity Commission for England and Wales (Charity Number: 1139972) and adheres to the regulations set forth for charitable organizations. Paiwand is also registered with the Companies House with Company Registration No.6632483.

The specific legal basis for our operation is specified in the memorandum of association for Afghan Association Paiwand are set out in our Memorandum of Afghan Association Paiwand and the articles of association.

Paiwand’s Board of Trustees

The Board of Trustees at Afghan Association Paiwand, is comprised of dedicated individuals with diverse expertise, tasked with overseeing the strategic direction and ensuring adherence to Paiwand's mission. They provide leadership and strategic direction, working closely with the Chief Executive Officer (CEO) and her leadership team, who implement the strategy.

Responsibilities:

21

Paiwand Partners and Funders:

22

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the charity's financial statements in accordance with applicable law and United Kingdom Accounting Standards (FRS 102), the Charity Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS 102, the Charities Act 2011, and the Charity Commission requirements.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011."

"The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees' Declaration

"The trustees confirm that:

We have complied with the duties in the Charities Act 2011 to have due regard to guidance published by the Charity Commission, including the guidance on public benefit.

The financial statements give a true and fair view of the charity's financial activities and position for the year ended [March 2025].

The accounts have been prepared in accordance with the charity's governing document and with applicable accounting standards, including an independent audit.

We have made all reasonable efforts to ensure that the charity's assets are used only for the purposes of the charity in furtherance of its charitable objectives.

No sums have been paid to trustees or connected persons, except as disclosed in the accounts.

No payments were made for trustee expenses, except as disclosed in the accounts."

Signed by:

Guy Dominy (Chair of Trustees)

Hedayatullah Abed (Treasurer)

27 January 2026

27 January 2026

23

Afghan Association Paiwand Limited

Independent auditor’s report

For the year ended 31 March 2025

We have audited the financial statements of Afghan Association Paiwand Limited (the ‘charity’) for the year ended 31 March 2025 which comprise a Statement of Financial Activities, Balance Sheet, the Cash Flow Statement and the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland.

Opinion on financial statements

In our opinion the financial statements:

Basis for the Opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs UK) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we

24

do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Conclusions Relating to going Concern

In auditing the financial statements, we have concluded that the Trustee's use of going concern basis of accounting in preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant section of this report.

Other Information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statement does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or out knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

25

Respective responsibilities of the directors and auditors

As explained more fully in the Trustees' responsibilities statement set on page 23 the board is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the board determine is necessary to enable the preparation of the financial statements that are free from material misstatements, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern basis of accounting unless the board either intends to liquidate the charity or to cease operations or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's website at www.fec.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:-

26

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 23 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect

27

a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The charitable company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation. We determined that the following laws and regulations were most significant:

The Companies Act 2006; Financial Reporting Standard 102; Charities Act 2011;

UK employment legislation;

UK health and safety legislation;

General Data Protection Regulations

We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. We understood how the charitable company is complying with those legal and regulatory frameworks by making enquiries to management and those responsible for legal and compliance procedures. The engagement partner assessed whether the engagement team had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The assessment did not identify any issues in this area.

We assessed the susceptibility of the charitable company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included:

Identifying and assessing the measures management has in place to prevent and detect fraud.

Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process, Challenging assumptions and judgements made by management in its significant accounting estimates and identifying and testing journal entries in particular any journal entries posted with unusual account combinations.

28

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.[ 5]

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Green Green & Peter (UK) Ltd
(Senior Statutory Auditor) The Limes
for and on behalf of 1339 High Road
Green & Peter (UK) Ltd London
Statutory Auditors N20 9HR

27 January 2026

29

Afghan Association Paiwand Ltd Year Ended 31 March 2025

STATEMENT OF FINANCIAL ACTIVITIES (SOFA)

Notes
INCOMING RESOURCES
Donation & Legacies
3 (a)
Income from Charitable Activities
3 (b)
Activities for Generating Funds
3 (c)
Investment Income
3 (d)
Income from Other Charitable Activities
3 (e)
Other Incoming Resources
3 (f)
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds
Publicity & Marketing Costs
4 (a)
Investment Costs
4 (b)
Charitable Activities & Salaries
4 (c)
Governance Costs
4 (d)
Support Costs
4 (e)
TOTAL RESOURCES EXPENDED
NET INCOMING/(OUTGOING) RESOURCES
Total Funds Brought Forward
Transfer Between Unrestricted and Restricted Funds
TOTAL FUNDS CARRIED FORWARD
Incoming Resources from Generated Funds		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2025
2024
£
£
£
£
12,985
-
12,985
5,875
-
370,999
370,999
437,104
238,202
-
238,202
159,574
6,441
-
6,441
2,577
-
21,854
21,854
12,867
-
-
-
-
-
-
257,628
392,853
650,481
617,997
2,630
65
2,695
835
-
-
-
-
133,273
359,955
493,228
532,868
21,203
16,155
37,358
24,363
32,139
21,338
53,477
54,120
189,245
397,513
586,758
612,186
68,383
(4,660)
63,723
5,811
398,318
263,858
662,176
656,364
7,467
(7,467)
-
-
474,168
251,731
725,899
662,175

Movements on all reserves and all recognized gains and losses are shown above. All of the organization's operations are classed as continuing. The notes on pages to form part of these financial statements.

30

Afghan Association Paiwand Ltd Year Ended 31 March 2025

BALANCE SHEET

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2025 2024
Notes £ £ £ £
Fixed Assets
Tangible assets 2 9,776 1,092 10,868 11,462
Current Assets
Receivables & Prepayment 7a 13,175 2,500 15,675 49,759
Rent & Other Refundable Deposits 7b 18,153 - 18,153 17,653
Cash at bank and in hand 6 438,091 310,647 748,738 653,585
Total Current Assets 469,419 313,147 782,566 720,997
Creditors:amounts falling due within one year 8 5,027 62,508 67,535 70,284
NET CURRENT ASSETS 464,392 250,639 715,031 650,713
TOTAL ASSETSless current liabilities 474,168 251,731 725,899 662,175
LONG TERM LIABILITY
Loan - - - -
NET ASSETS 474,168 251,731 725,899 662,175
Funds of the Charity
General Funds 14 129,168 - 129,168 53,318
Designated Fund 14 345,000 - 345,000 345,000
Restricted Funds 5 - 251,731 251,731 263,858
Total Funds 474,168 251,731 725,899 662,176

The trustees have prepared accounts in accordance with section 398 of the company Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

Movements on all reserves and all recognized gains and losses are shown above. All of the organization's operations are classed as continuing. The notes on pages 33 to 43 form part of these financial statements.

Approved by the Trustees on 27 January 2026 and Signed on behalf of Trustees

______ ________ Hedayatullah Abed (Treasurer) Guy Dominy (Chair of Trustees)

31

Afghan Association Paiwand Ltd Year Ended 31 March 2025

STATEMENT OF CASH FLOWS

Net Cash provided by/ (Used In) Operating Activities
Surplus/ (Deficit) in Operations
ADD : Depreciation
Change in Debtors
Change in Creditors
Changes in Deferred Income
Cash Flows from Investing Activities
Deposits & Loan Refundable
(Purchase) of Assets
Advance Rent
Net Cash provided by/ (Used In) Investing
Activities
Cash Flows from Financial Activities
Repayment of Borrowing
Cash Inflow from New Borrowing
Change in Cash & Cash Equivalents in the year
Cash & Cash Equivalents at beginning
of the year
Change in Cash & Cash Equivalent due to
Movements of Funds
Cash & Cash Equivalents at the end of the year		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2025
2024
£
£
£
£
68,383
(4,660)
63,723
5,811
2,309
454
2,763
12,534
(6,916)
41,000
34,084
9,904
(137)
(8,522)
(8,659)
13,728
-
5,910
5,910
(12,965)
63,639
34,182
97,821
29,012
-
-
-
(2,169)
-
(2,169)
(690)
-
-
-
-
(2,169)
-
(2,169)
(690)
-
-
-
-
-
-
-
-
-
-
-
-
61,470
34,182
95,652
28,322
362,721
290,864
653,585
625,263
(2,341)
1,842
(499)
-
421,850
326,888
748,738
653,585

32

Afghan Association Paiwand Ltd Year Ended 31 March 2025

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

a) Basis of Preparation

The financial statements have been prepared in accordance with Accounting & 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 Republic of Ireland (FRS 102-effective 1 January 2016)-(Charities SORP FRS 102) and the Company Act 2006.

The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Reconciliation With Previously Generally Accepted Accounting Practice (GAAP)

In preparing the accounts, the trustee have considered whether in applying the accounting policies required by FRS 102 & the Charities SORP FRS 102 a restatement of comparative items was required. The transition date was 1 January 2015. At the date of transition in applying the requirement to recognise liabilities arising from employee benefits, a liabilities was recognised for short-term compensated absence arising from employee entitlement to paid annual leave. The initial liability recognised at the date of transition was for the holiday entitlement carried forward and for the entitlement arising in the year which was due but not taken. No other restatements was required.

c) Going Concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. Key judgement that the charitable company has made which have a significant effect on the accounts include (estimating the liability from multi-year grant commitments). The trustees do not consider that there are any sources of estimation uncertainty at the reporting data that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, It is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ' capital grant' or 'revenue grant', is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

e) Donations of Gifts, Services and Facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f) Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity this is normally upon notification of the interest paid or payable by the bank.

g) Funds Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

33

Afghan Association Paiwand Ltd Year Ended 31 March 2025

h) Expenditure and Irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

1: Costs of raising funds comprise of trading costs and the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

2: Expenditure on charitable activities includes the costs of delivering services, exhibitions and other educational activities undertaken to further the purposes of the charity and their associated support costs.

3: Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i) Allocation of Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the trust's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 5.

j) Operating Lease

Rental charges are charged on a straight line basis over the term of the lease.

k) Investment Properties

Investment properties are included in the balance sheet at fair value and are not depreciated. Any change in fair value is recognised in the statement of financial activities. The valuation method used to determine fair value will be stated in the notes to the accounts.

Listed Investment

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities.

L) Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

m) Account Receivables (Debtors)

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayment are valued at the amount prepaid net of any trade discounts due.

n) Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) Accounts Payables (Creditors & Provisions)

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

p) Financial Instrument

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

q) Pensions

The Charity does auto enrol all its employee who falls under Pension Regulator Guidelines and enrols to NEST Pension. It also contributes toward other private pension such as L & G Scottish Widows etc.

34

Afghan Association Paiwand Ltd Year Ended 31 March 2025

r) Tangible Fixed Assets

Depreciation is calculated at a rate to writ off the cost of tangible fixed asset on a reducing balance/straight line basis over their estimated useful lives. The rates applied per annum are as follows:

Leasehold property (straight line basis) 8%
Office Fixture & Fittings 25%
Technological Equipment 33%
Sports & Music Equipment 25%

s) Leasing and hire purchase commitments

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

35

Afghan Association Paiwand Ltd Year Ended 31 March 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

2. Fixed Assets
Fixed Assets
Cost at 31.03.2024
Additions
Cost at 31.03.2025
Accumulated Depreciation
Depreciation for the year
Total Depreciation
Net Book Value as at 31.03.2025
Net Book Value as at 31.03.2024
Net Book Value as at 31.03.2024
Additional Fixed Assets
Total at Costs
Depreciation Allocation
Net Book Value as at 31.03.2025		 Leasehold
Office
New Office
Eqpt/Furnit.
£
£
25,000
36,351
-
623		 Technology
Sports &
Total
Equipment
Music Eqpt
£
£
£
60,432
6,206
127,989
846
700
2,169
25,000
36,974		 61,278
6,906
130,158
14,000
36,351
2,000
156		 59,970
6,206
116,527
432
175
2,763
16,000
36,507		 60,402
6,381
119,290
9,000
467		 876
525
10,868
11,000
-		 462
-
11,462
Unrestricted
Restricted
Total
11,462
-
11,462
623
1,546
2,169
12,085
1,546
13,631
2,309
454
2,763
9,776
1,092
10,868

36

Afghan Association Paiwand Ltd Year Ended 31 March 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

3. INCOMING RESOURCES
a) Donation & Legacies
Fundraising & Donations
b) Income from Charitable Activities
Grants
c) Activities for Generating Funds
Housing Project
d) Investment Income
Bank Interest
e) Income from Other Charitable Activities
Service provided to stakeholders
School Fees for self referred students &
Immigration Clients Fees
Afghan Cultural Festival
Miscellaneous Income
4. RESOURCES EXPENDED
a) Publicity & Marketing Costs
Advertising and Leaflets
f) Other Incoming Resources		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2025
2024
£
£
£
£
12,985
-
12,985
5,875
12,985
-
12,985
5,875
-
370,999
370,999
437,104
-
370,999
370,999
437,104
238,202
-
238,202
159,574
238,202
-
238,202
159,574
6,441
-
6,441
2,577
6,441
-
6,441
2,577
-
-
-
-
-
21,854
21,854
-
-
-
-
12,867
-
21,854
21,854
12,867
-
-
-
-
-
-
-
-
-
-
2,630
65
2,695
835
2,630
65
2,695
835

37

Afghan Association Paiwand Ltd Year Ended 31 March 2025

b) Investment Management Costs
Bank Charges & Commission
c) Charitable Activities & Salaries
Youth Activities
Substance to Young Person
Hire of Hall & Pitch etc.
Rent (Housing Project)
Accommodation Expenses
Office Rent
Repair & Maintenance
Recruitment
Salary and National Insurance
Staff Pensions
Summer Activities
Self Employed Teachers
Teaching Materials
Professional & Consultant Fees
Training
Travel & Volunteer Expenses
Drama & Music Work Shop
Substance to New Arrivals
Seminars
Afghan Festivals & Film Festivals
License & Membership
d) Governance Costs
Independent Auditors Fees
External Consultant
Supervision
e) Support Costs
Depreciation
Insurance
Sports Activities
Utilities (Light/Heat & Water Rate)
Stationery & Postages
Refreshments
Telephone and Internet
Equipment Lease (Hire Purchase)
Personal Protection Equipment
Council Tax & HP Expenses
Admin costs
Cleaning Expenses
Bank Charges
Loan interest
Sundry Expenses
CCTV
Legal Fee
DBS Check
Health & Safety
Bad Debts Exp (Irrecoverable Debts)		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2025
2024
£
£
£
£
-
-
-
-
-
-
-
-
-
-
557
1,445
2,002
3,345
1,063
-
1,063
2,750
-
4,660
4,660
8,650
75,933
-
75,933
53,100
2,355
-
2,355
1,180
5,000
25,000
30,000
30,000
3,146
-
3,146
6,055
-
269
269
178
39,709
288,497
328,206
368,790
1,295
3,840
5,135
30,154
-
-
-
-
-
29,043
29,043
9,931
-
3,532
3,532
-
600
-
600
-
-
196
196
55
1,102
1,014
2,116
2,342
-
-
-
-
-
-
-
-
-
-
-
1,800
735
250
985
3,450
1,778
2,209
3,987
11,088
133,273
359,955
493,228
532,868
4,568
-
4,568
4,800
16,635
12,000
28,635
15,588
-
4,155
4,155
3,975
21,203
16,155
37,358
24,363
2,309
454
2,763
12,534
-
4,560
4,560
4,383
-
-
-
-
10,216
1,963
12,179
8,349
129
1,730
1,859
1,699
1,345
298
1,643
1,537
1,009
3,487
4,496
4,821
474
5,274
5,748
5,751
-
-
-
-
8,267
2,008
10,275
7,450
153
416
569
499
4,866
666
5,532
2,310
172
10
182
239
-
-
-
-
1,520
86
1,606
3,958
-
-
-
-
69
-
69
48
110
386
496
344
1,500
-
1,500
198
-
-
-
-
32,139
21,338
53,477
54,120

38

Afghan Association Paiwand Ltd Year Ended 31 March 2025

5. RESTRICTED FUNDS
Big Lottery Main Grant
BBC Children In need
John Lyon Charity
Education Project- Parental Contribution -
Sat School
Education Project- Parental Contribution -
Home Lang
The Henry Smith Charity- Improving Lives
The Henry Smith Charity-Strategic Grant
AB Charitable Trust
Young Harrow Foundation
City of London
Choose Love
Mind in Harrow
Trust for London
British Refugee Council
Immigration Project-Client Fee
Advice Service Alliance
Heathrow Community Trust
PCN-5
VRU Grant
DofE
London Legal Support
Others, not specifically identified
Transfer to Unrestricted
Other non cash balance sheet adjustmets
on restricted funds
NBV of Restricted Capital Assets		 Transfers
Balance
Income
Expenditure
Between
Balance
Funds
£
£
£
£
£
4,271
191,241
171,093
-
24,419
15,144
-
-
(3,798)
11,346
5,162
40,000
36,995
-
8,167

20,903
12,800
8,032
-
25,671

-
1,555
1,345
-
210

16,565
29,001
45,566
-
16,658
30,000
46,658
-
10,332
12,000
17,445
-
4,887
6,614
-
6,889
275
-
88,306
-
-
-
88,306
6,037
5,000
1,679
-
9,358
20,588
19,253
1,461
-
38,380
15,591
20,000
35,591
-
-
15,742
-
-
-
15,742
6,850
17,990
4,562
-
20,278
-
1,000
-
-
1,000
-
1,181
1,303
-
122
-
-
6,500
6,500
-
-
-
9,920
12,714
2,794
-
5,840
4,588
-
1,981
729
-
3,000
-
-
-
3,000
6,255
-
-
-
6,255
-
-
7,467
-
7,467
-

-
-
-
1,209
1,209
-
1,546
454
-
1,092
263,858
394,399
400,268
6,258
-
251,731

Big Lottery Funding contributes towards salaries of Hub Manager/Director and Senior Community Advocate, Operational Manager, part-time salaries of Admin and bookkeeping cost. It also contributes towards the cost of office rent and other core costs.

Our Education Project has been funded by John Lyon's Charity and parents contributions which covered salaries of three parttime Education Project managers, salary of various Saturday Schools teachers and materials.

Heathrow Community Trust & DofE covers the part-time Youth Project manager's salary and activities involving children and young people such as Cricket and Football Clubs, crafts, various trips etc.

Young Harrow Foundation has funded our Cricket Club, also part of our Youth Activities Project.

Henry Smith funds part-time Mental Health Project Manager, part-time counsellor & mental health activities like Women's Group and support from clinical psychologist. It also contributes towards some core costs of the organisation.

Mind in Harrow & Comic Relief covers the salary of a part-time counsellor.

AB Charitable Trust is funding a part-time community advocate salary.

Trust for London funds the part-time salary of our Immigration Programmes Manager and the activities related to our immigration advice service. It also covers management expenditure.

Choose Love funded some volunteer costs.

39

Afghan Association Paiwand Ltd Year Ended 31 March 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

6. CASH AT BANK AND IN HAND
HSBC Current Account-8100
HSBC Deposit Account-8119
HSBC Deposit Account-4798
HSBC Deposit Account-2258
Petty Cash
7a. RECEIVABLE AND PREPAYMENTS
Account Receivables
LB Harrow Housing Project
Torbay Children's Services
Henry Smith - Improving Lives
East Ayrshire Council
Henry Smith - Strategic Grant
AB Charitable Trust
Prepayments
S L Salma House Rent
Head Office Rent
36 Springfield Road
7b. Rent & Other Refundable Deposits
E & P Securities (Deposit Café)
Rent Deposit 36 Spring Field Road
7c. Other Debtors:
Amount Due from subsidiary		 Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
2025
2024
£
£
£
£
16,242
302,029
318,271
443,786
418,636
8,618
427,254
206,625
2,070
-
2,070
2,070
1,091
-
1,091
361
52
-
52
743
438,091
310,647
748,738
653,585
9,129
-
9,129
5,979
60
-
60
280
-
-
-
1,000
3,986
-
3,986
-
-
-
-
30,000
-
-
-
10,000
-
-
-
-
-
2,500
2,500
2,500
-
-
-
-
13,175
2,500
15,675
49,759
15,000
-
15,000
15,000
3,153
-
3,153
2,653
18,153
-
18,153
17,653
-
-
-
-
-
-
-
-

40

Afghan Association Paiwand Ltd Year Ended 31 March 2025

8(a). Creditor Accrual & Deferred Income: Amount falling within one year,

Accruals Expenses
8a
Accrued Leave Pay
8a
Accrued Refund
8a
Deferred Income/Advance(B/L & PHF)
8b		 Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
2025
2024
£
£
£
£
5,027
11,884
16,911
39,249
-
-
-
-
-
13,679
13,679
-
-
36,945
36,945
31,035
5,027
62,508
67,535
70,284

8(b). Deferred Incoming Resources & Reserves- Restricted funds

BBC Children in Need
Big Lottery Fund
John Lyon Charity
Henry Smith - Strategic Grant
Henry Smith - Improving Lives
Choose Love
AB Charitable Trust
VRU Fund
Trust for London
These deferrals are included in creditors		 Deferred Income
At the end of the year
Unrestricted
Restricted
Fund
Fund
£
£
-
22,945
10,000
-
-
-
4,000
-
-
-
36,945		 Opening
Deferrals
£
-
-
10,000
-
-
-
-
1,034
20,000
31,035

9. Other financial commitments

At the year end the company had total commitments under non-cancellable operating leases as set out below:

Operating leases which expire:
Less than Five years
More than five years		 2024
£
26,958
177,500		 2023
£
29,846
207,500

41

Afghan Association Paiwand Ltd Year Ended 31 March 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

10. STAFF COSTS AND NUMBERS
Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions
Employees who were engaged in each of the following activities:
Management and administration (incl part-time)
Activities in furtherance of the charitable objects ( incl part-time)
Weekend Sessional Worker (Part time only)
Total Number of Employee		 2025
£
310,123
18,083
5,135
333,341
2025
4
11
18
33		 2024
£
347,560
21,230
30,154
398,945
2024
4
26
21
51

No employees received emoluments in excess of £60,000. Staff are paid through the PAYE System, and Payroll Manager Software System is in use to calculate PAYE.

11. TRUSTEES AND OTHER RELATED PARTIES

There was no payment made to the trustees during the year.

No other payments were made to trustees or any persons connected with them during the year.

No material transaction took place between the organisation and a trustee or any person connected with them

12. RISK ASSESSMENT

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserve stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provided sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

13. RESERVES POLICY

The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditures. The trustees will not endeavour to set aside funds unnecessarily.

42

Afghan Association Paiwand Ltd Year Ended 31 March 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

14. Unrestricted Funds

14. Unrestricted Funds
Balance Brought Forward
Surplus For The Year
Transfer from Restricted Funds
Transfer (To)/From
Balance Carried Forward		 General
Fund
Housing
Provision
Redundancy &
Legal Cost
Training &
Networking
Project
Continuation
398,318
68,383
7,467
(345,000)
230,000
55,000
10,000
50,000
129,168
230,000
55,000
10,000
50,000

The designated fund are unrestricted funds which have been designed by the Trustees of the Afghan Association Paiwand for business continuity and unforeseen cost in the future.

The Housing Provision: A £205,000 has been allocated to be paid as a deposit in a potential mortgage creating a more sustainable solution to the increasing costs of rented accommodations and a constant of revenues. A forecast of £25,000 is expected to cover improvements in the properties that are required to fulfil the requirements of Ofsted.

Redundancy & Legal cost will cover employee redundancy cost in case of wind up and any court related cost. The amount is calculated based on the number of employees Paiwand have and the current salaries paid to employees.

This is the money set a side for professional development of Paiwand current and future staff. It also includes a sum of £5,000 for networking and other gatherings.

Project continuation fund is for the smooth running of Charity Services and will cover employee salaries when fund from a funder finishes and a new funder is fund. The amount is calculated based on the number of project and employees working for each project.

43