The Charity Registration Number is :- 1143598
Peterborough Afghan Shia Association
## Report and Accounts
31 March 2022
## **Peterborough Afghan Shia Association**
## **Report and accounts for the year ended 31 March 2022**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of Trustees' responsibilities**||8|
|**Independent Accountant's Report**||9|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||10|
|Statement of Financial Activities - Prior Year statement||11|
|Statement of total recognised gains and losses||12|
|Income and Expenditure account||13|
|**Balance sheet**||14|
|**Cash flow statement**||16|
|**Notes to the accounts**||18|
|Notes to the accounts|to|30|
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
The Trustees present their Report and Accounts for the year ended 31 March 2022.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Peterborough Afghan Shia Association
The charity is also known by its operating name, Peterborough Afghan Shia Association
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1143598
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
1
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
**The principal operating address, telephone number, email and web addresses of the charity are:-**
28 Halifields Lane Paston, Peterborough Cambridgeshire, PE4 7YH
**The Trustees in office on the date the report was approved were:-**
**Mr. David Askari Mr. Nabi Jawadi**
**Mr. Ezatulah Rezei Mr. Bakir Painda**
## **The following persons served as Trustees during the year ended 31 March 2022 :-**
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
_**Name Appointed Resigned/Retired**_ Mr. David Askari _14/11/2021_ Mr. Nabi Jawadi _14/11/2021_ Mr. Bakir Painda _14/11/2021_ Mr. Ezatulah Rezei _14/11/2021_ Mr Mahmoud Akhbary _19/08/2016 14/11/2021_ Mr.Dawood Walizada _19/08/2016 14/11/2021_ Mr Ghulam Ali Moradi _19/08/2016 14/11/2021_
All the trustees are also members of the charity.
2
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The objects of the Association are to:
(a) promote the benefit of the Shia Ithna-Asheri inhabitants of Peterborough and the neighbourhood defined by City of Peterborough Boundary (hereinafter called the area of benefit) without distinction of sex, race or of political or other opinions by associating together the said inhabitants the said inhabitants and the local authorities. voluntary and other organisations in a common effort to advance education and to provide facilities in interests of religious. social welfare for recreation and leisure- occupation with the object of improving the conditions of life the said inhabitants;
(b) establish, or secure the establishment of, a Community Centre (hereinafter called "the Centre") and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects;
(c) promote such other charitable purposes as may from time to time be determined.
(d) To advance the Muslim religion in the city of Peterborough and elsewhere in accordance with the doctrines of Shia Ithna-Asheri faith.
The Association shall be a non-party in politics.
## _**The main activities undertaken in relation to those purposes during the year.**_
The charity provides facilities in the interests of religious, social welfare and advancing education for the Shia Ithna-Asheri community. The Charity confirms that trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission. The charity and its premises are open to all members of the Shia Ithna-Asheri community in the Peterborough and surrounding area.
3
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The charity provides facilities in the interests of religious, social welfare and advancing education for the Shia Ithna-Asheri community .
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## _**How the activities undertaken during the year contributed to the achievement of the aims and objectives.**_
The Centre is now being utilised for the objects of the Charity for the benefit of its Shia Ithna-Asheri community and the broader community in Peterborough and surrounding areas.
We can freely celebrate our special occasions such as Eids, new years and other religious and cultural events. In addition we are planning to open some educational classes including Dari language, IT, sports, and English for ladies and gents whose English is not fluent. We have been in touch with the city council about a Yoga classes for ladies and the process is still ongoing and not yet confirmed the start date. During the year we have held several parties for the children and set some basic questions (quiz) to answer and the winner was is awarded a prize. We are aiming to start the Dari language; IT and English classes very soon, but due to the charity need for financial help the start date is not yet known.
## _**The contribution of volunteers during the year.**_
The charity depends on the support of its volunteers, which is much appreciated. The charity had several Volunteers who donated their time stewarding events and general day to day running of the charity. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
4
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
## **The main achievements and performance of the charity during the year.**
The charity has held regular weekly activities. The religious centre is open to all Shai Ithna-Asheri followers in the Peterborough area. There are regular religious activities.
The charity carried out minor building work to the kitchen area.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
The charity has fully year utilised the premises for charitable purposes and provides facilities in the interests of religious, social welfare and advancing education for the Shia Ithna-Asheri community. Regular activities are carried out at the charities premises for religious and social welfare. The religious centre is open to all Shia Ithna-Asheri followers in the Peterborough and surrounding area.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
The charity will aim to provide Inter faith activities including Mosque open day in the near future. the religious centre is open to all Shai Ithna-Asheri followers in the Peterborough area.
5
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The Charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with Charity number 1143598
The Charity is constituted as an unincorporated charity, established by written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission I England & Wales (CCEW).
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
All the Trustees are individuals. The Trustee appointment and governance is endorsed by the Charity's constitution.
Bankers Accountants
National Westminster Bank, Cathedral Square, Peterborough PE1 1XH JP Accountants Ltd 62 Francis Gardens Peterborough PE1 3XT
6
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2022**_
The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2022**
**£**
18,290
295,301
295,301|**2021**
**£**
17,959|
|---|---|---|
|||277,011|
|||277,011|
## _**Financial review of the position at the reporting date, 31 March 2022 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
The Trustees view that not having a restricted fund policy means that there is a flexibility and a more dynamic manner in which they can fund projects whenever needed.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
MJ Panjwani
Member of JP Accountants Ltd
62 Francis Gardens Peterborough Cambridgeshire PE1 3XT
7
## **Peterborough Afghan Shia Association**
## **Trustees' Annual Report for the year ended 31 March 2022**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 6 January 2023.
Mr. David Askari
Trustee
8
## **Peterborough Afghan Shia Association**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 March 2022**
We report on the financial statements of Peterborough Afghan Shia Association for the year ended 31 March 2022, as set out on pages 10 to 30, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet , the Cash Flow Statement and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 18, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the directors and the accountant**
As described on page 8, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
## **No statement of opinion**
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
## **Signed:-**
## **MJ Panjwani - Independent Accountant**
JP Accountants Ltd
62 Francis Gardens Peterborough Cambridgeshire PE1 3XT
This report was signed on 6 January 2023
9
## **Peterborough Afghan Shia Association - Statement of Financial Activities for the year ended 31 March 2022**
## _**Statement of Financial Activities for the year ended 31 March 2022**_
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
**44,151**
**Expenditure on:**
Charitable activities
B2
**25,861**
**Total expenditure**
**B**
**25,861**
**Net income for the year**
**18,290**
**Net income after transfers**
**A-B-C**
**18,290**
**18,290**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**277,011**
**Total funds carried forward**
**295,301**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**44,151**
**25,861**
|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-|**Current year**
**Total Funds**
**2022**
**£**
**44,151**
**25,861**
**25,861**
**18,290**
**18,290**
**18,290**
**277,011**
**295,301**|**Prior Year**
**Total Funds**
**2021**
**£**
**52,681**
**34,722**|
|---|---|---|---|---|
||**25,861**|**-**||**34,722**|
||||||
||**18,290**|**-**||**17,959**|
|||**-**||**17,959**|
||**18,290**
**277,011**|**-**
-||**17,959**
**259,052**|
||**295,301**|**-**||**277,011**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 18 to 30 form an integral part of these accounts.**
10
## **Peterborough Afghan Shia Association - Statement of Financial Activities for the year ended 31 March 2022**
|**Income from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2021**
**£**
**52,681**
|**Prior Year**
**Restricted**
**Funds**
**2021**
**£**
-|**Prior Year**
**Total Funds**
**2021**
**£**
**52,681**
52,681
**34,722**
**34,722**
**17,959**
17,959
**17,959**
**259,052**|
|---|---|---|---|
||52,681|-||
||**34,722**|-||
||**34,722**|**-**||
||**17,959**|-||
||17,959|-||
||**17,959**
**259,052**|**-**
-||
||**277,011**|**-**|**277,011**|
**All activities derive from continuing operations**
11
## **Peterborough Afghan Shia Association - Statement of Financial Activities for the year ended 31 March 2022**
## **Peterborough Afghan Shia Association - Resources applied in the year ended 31 March 2022 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2022**
**£**
18,290
(4,868)
**13,422**|**2021**
**£**
17,959
(5,226)|
|---|---|---|
|||**12,733**|
**The resources applied on fixed assets for charity use represents the cost of additions.**
**The notes attached on pages 18 to 30 form an integral part of these accounts.**
## **Movements in revenue and capital funds for the year ended 31 March 2022**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before transfers|**Unrestricted**
**Funds**
**2022**
**£**
**277,011**
**18,290**|**Restricted**
**Funds**
**2022**
**£**
-
-|**Total**
**Funds**
**2022**
**£**
**277,011**
**18,290**
**295,301**
**295,301**
**Total**
**Funds**
**2022**
**£**
**295,301**|**Last year**
**Total Funds**
**2021**
**£**
**259,052**
17,959|
|---|---|---|---|---|
||**295,301**|**-**||**277,011**|
||**295,301**|**-**||**277,011**|
|||||**Last Year**
**Total Funds**
**2021**
**£**
277,011|
**The notes attached on pages 18 to 30 form an integral part of these accounts.**
12
## **Peterborough Afghan Shia Association - Statement of Financial Activities for the year ended 31 March 2022**
## **Peterborough Afghan Shia Association**
## **Income and Expenditure Account for the year ended 31 March 2022 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Interest payable
6
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income and interest|**2022**
**£**
**44,151**
**44,151**
**44,151**
**14,044**
**6,047**
**200**
**5,570**
-
**25,861**
**18,290**
-
**18,290**
**18,290**|**2021**
**£**
**52,681**|
|---|---|---|
|||**52,681**|
|||**52,681**|
|||**23,113**
**5,060**
**375**
**6,174**
-|
|||**34,722**|
|||**17,959**
-|
|||**17,959**|
|||**17,959**|
||||
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 18 to 30 form an integral part of these accounts.**
13
## **Peterborough Afghan Shia Association - Balance Sheet as at 31 March 2022**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2022**||**2021**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|11|A2||412,133||413,312|
|**Current assets**||B|||||
|Debtors|12|B2|-||1,206||
|Cash at bank and in hand||B4|14,232||23,279||
|**Total current assets**|||14,232||24,485||
|**Creditors: amounts falling due within**|||||||
|**one year**|14|C1|(6,435)||(8,321)||
|**Net current assets**||||7,797||16,164|
|||||419,930||429,476|
|**_Total assets less current liabilities_**|||||||
|Creditors: amounts falling due after more|||||||
|than one year|15|C2||(124,629)||(152,465)|
|**The total net assets of the charity**||||295,301||277,011|
|**The total net assets of the charity are funded**||**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|20|D3||295,301||277,011|
|**Designated Funds**|||||||
|**Total charity funds**||||295,301||277,011|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.
14
## **Peterborough Afghan Shia Association - Balance Sheet as at 31 March 2022**
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Mr. Nabi Jawadi**
Trustee Approved by the board of trustees on 6 January 2023
**The notes attached on pages 18 to 30 form an integral part of these accounts.**
15
## **Peterborough Afghan Shia Association**
## **Cash Flow Statement for the year ended 31 March 2022**
|**Cash flows from operating activities**
Net cash provided by operating activities as shown below
**A**
**_Cash flows from investing activities_**
Purchase of property, plant and equipment
**_Cash flows from financing activities_**
Repayment of amounts borrowed|**2022**
**£**
741
(4,868)
(4,920)|**2021**
**£**
24,832
(5,226)
(4,920)|
|---|---|---|
||||
|**Net cash used in financing activities**
**C**
**Overall cash (used in )/provided by all activities**
**Cash movements**
Change in cash and cash equivalents from activities in the
year ended 31 March 2022
Cash and cash equivalents at 1 April 2021
**Cash at bank and in hand less overdrafts at 31 March**
**A+B+C**|**(4,920)**
**(9,047)**
(9,048)
23,279
**14,231**|**(4,920)**
**14,686**
14,686
8,593
**23,279**|
16
## **Peterborough Afghan Shia Association**
## **Cash Flow Statement for the year ended 31 March 2022 Peterborough Afghan Shia Association**
## **Cash Flow Statement for the year ended 31 March 2022 - Continued**
## **Reconciliation of net income to net cash flow from operating activities**
|Net income as shown in the Statement of Financial Activities
**_Adjustments for :-_**
Depreciation charges
Write downs of investments
Net losses/(gains) on investment assets
Decrease/(increase) in debtors
(Decrease)/increase in creditors, excluding loans
**Net cash provided by operating activities**
**A**
**Analysis of cash and cash equivalents**
Notice deposits - (less than 3 months)
**Total cash and cash equivalents**|18,290
6,047
-
-
1,206
(24,802)
**741**
**2022**
**£**
14,232
**14,232**|17,959
5,060
-
-
(288)
2,101|
|---|---|---|
|||**24,832**|
|||**2021**
**£**
23,279|
|||**23,279**|
17
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note7.
18
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022**
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Freehold premises 2 % straight line Fixtures, fittings and equipment 25 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies as per charity's constitution.
## **4 Significance of financial instruments to the charity's position**
## **There are no significant implications of such matters.**
19
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022 5 Net surplus before tax in the financial year**
|**otes to the Accounts for the year ended 31 March 2022**
**5**
**Net surplus before tax in the financial year**|||
|---|---|---|
|Depreciation of owned fixed assets
**6 Interest payable**
Loan interest
The net surplus before tax in the financial year is stated after charging:-|**2022**
**£**
3,588|**2021**
**£**
3,146|
||**2022**
**£**
5,570|**2021**
**£**
6,174|
20
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022 7 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity had Volunteers who donated their time in supporting the charity. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
## **8 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
**Total salaries, wages and related costs**|**2022**
**£**
8,335|**2021**
**£**
20,001|
|---|---|---|
||**8,335**|**20,001**|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
The Charity had 2 employees in the year.
## **9 Defined benefit pension scheme**
The Charity had 2 employees in the year. Both employees opted out of the pensions auto-enrollment.
## **10 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
21
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022**
## **11 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
**At 31 March 2022**
**Depreciation**
At 1 April 2021
Charge for the year
**At 31 March 2022**
**Net book value**
At 31 March 2022
At 31 March 2021|**Land and**
**Buildings**
£
426,118
1,000|**Plant &**
**Machinery**
£
5,888
3,868|**Motor**
**Vehicles**
£
-
-|**Total**
£
432,006
4,868|
|---|---|---|---|---|
||**427,118**|**9,756**|**-**|**436,874**|
||17,056
3,608|1,638
2,439|-
-|18,694
6,047|
||**20,664**|**4,077**|**-**|**24,741**|
||**406,454**|**5,679**|**-**|**412,133**|
||||||
||**409,062**|**4,250**|**-**|**413,312**|
Land and building is used for direct charitable purposes.
## **12 Debtors**
|Other debtors|**2022**
**£**
-|**2021**
**£**
1,206|
|---|---|---|
22
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022**
|**13 Contingent asset**
None
**14 Creditors: amounts falling due within one year**
Bank loans and overdrafts
Accruals
PAYE, NIC VAT and other taxes
Other creditors
**15 Creditors: amounts falling due after one year**
Bank loans and overdrafts
**16 Loans to trustees included in debtors**
**17 Guarantees made by the charity on behalf of trustees**
**18 Income and Expenditure account summary**
**At 1 April 2021**
Surplus after tax for the year
**At 31 March 2022**
None
None|**2022**
**£**
**-**
**2022**
**£**
**4,410**
**1,735**
**290**
**-**|**2021**
**£**
**-**
**2021**
**£**
**4,920**
**1,537**
**225**
**1,639**|
|---|---|---|
||**6,435**|**8,321**|
||**2022**
**£**
**124,629**|**2021**
**£**
**152,465**|
||**2022**
**£**
277,011
18,290|**2021**
**£**
259,052
17,959|
||**295,301**|**277,011**|
23
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022**
## **19 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2022**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
**At 1 April 2021**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities|**Unrestricted**
**funds**
**£**
412,133
14,232
(6,435)
(124,629)|**Designated**
**funds**
**£**
-
-
-|**Restricted**
**funds**
**£**
-
-
-
-|**Total**
**Funds**
**£**
**412,133**
**14,232**
**(6,435)**
**(124,629)**|
|---|---|---|---|---|
||**295,301**|**-**|**-**|**295,301**|
||**Unrestricted**
**funds**
**£**
413,312
24,485
(8,321)
(152,465)|**Designated**
**funds**
**£**
-
-
-
-|**Restricted**
**funds**
**£**
-
-
-
-|**Total**
**Funds**
**£**
**413,312**
**24,485**
**(8,321)**
**(152,465)**|
||**277,011**|**-**|**-**|**277,011**|
## **20 Change in total funds over the year as shown in Note 19 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**£**
277,011
**Funds brought**
**forward from**
**2021**|**See Note 21**
**£**
18,290
**Movement in**
**funds in 2022**|**See Note 0**
**£**
**-**
**Transfers**
**between**
**funds in 2022**|**£**
**295,301**
**Funds carried**
**forward to**
**2023**|
|---|---|---|---|---|
||**277,011**|**18,290**|**-**|**295,301**|
||||||
||**277,011**|**18,290**|**-**|**295,301**|
24
## **Peterborough Afghan Shia Association**
## **Notes to the Accounts for the year ended 31 March 2022**
## **21 Analysis of movements in funds over the year as shown in Note 20**
||||**Other**|||
|---|---|---|---|---|---|
||**Income**|**Expenditure**|**Gains &**||**Movement**|
||||**Losses**||**in funds**|
||**2022**|**2022**|**2022**||**2022**|
||**£**|**£**|**£**||**£**|
|**_Unrestricted and designated funds:-_**||||||
|Unrestricted Revenue Funds|**44,151**|**(25,861)**||**-**|**18,290**|
## **22 The purposes for which the funds as detailed in note 20 are held by the charity are:-**
_**Unrestricted and designated funds:-**_ These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Unrestricted Revaluation Reserve This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
## **23 Ultimate controlling party**
The charity is under the control of its legal members.
## **24** _**Events after the year ending 31 March 2022**_
_The COVID-19 pandemic caused operational issues for the charity including:_
_The ability to fund-raise, including events and direct debits/memberships by donors being postponed or cancelled._
_The charity has had to put in place restrictions on the number of attendees at its premises during the height of the pandemic in accordance with guidance. COVID-secure rules were in place for all events of worship._
_Trustees have identified and managed risks in accordance with national guidance on social - distancing measures._
_There are no coronavirus (COVID-19) restrictions in the UK at the date of signing the Trustee's report, those attendees who have symptoms of COVID-19 are advised to stay at home._
_Mr. Hasanriza Haidary, the Charity's secretary sadly passed away. We acknowledge his selfless contribution to the Charity and pass our condolences to his family._
_There have not been any future financial or operational concerns which been identified._
25
## **Peterborough Afghan Shia Association**
**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**25**
**Donations and Legacies**
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**Donations and gifts from individuals**
**38,575**
**38,575**
**Revenue grants from government and public bodies**
**5,576**
**-**
**5,576**
**Revenue grants and donations from non public bodies**
**-**
**-**
**Total Donations and Legacies**
**A1**
**44,151**
**26 Expenditure on charitable activities - Direct spending**
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**8,335**
**Total direct spending**
**B2a**
**8,335**
**Total donations and gifts from individuals**
HMRC JRS scheme
Local Government Business Suport Grant
**Total private sector revenue grants**
Donations and subcriptions
Gross wages and salaries - charitable activities
Orison Alim Grant Staff support
**Total public sector revenue grants**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**38,575**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**
-
-
**-**
-
**-**
**-**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**38,575**
**38,575**
**5,576**
**-**
**5,576**
**-**
**-**
**44,151**
**Current year**
**Total Funds**
**2022**
**£**
**8,335**
**8,335**|**Prior Year**
**Total Funds**
**2021**
**£**
**23,310**|
|---|---|---|---|---|
||**38,575**|||**23,310**|
|||||**14,371**
10,000|
|||||**24,371**|
|||||5,000|
|||||**5,000**|
||||||
|||||**52,681**|
|||||**Prior Year**
**Total Funds**
**2021**
**£**
**20,001**|
|||||**20,001**|
||||||
26
## **Peterborough Afghan Shia Association**
**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015**
|**27**
**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**_Premises Expenses_**
**1,043**
-
**1,043**
**1,735**
-
**1,735**
**1,367**
-
**1,367**
**679**
-
**679**
**_Administrative overheads_**
**642**
-
**642**
**123**
-
**123**
**120**
-
**120**
**_Financial costs_**
**5,570**
-
**5,570**
**6,047**
-
**6,047**
**Support costs before reallocation**
**17,326**
**-**
**17,326**
**Total support costs**
**17,326**
**-**
**17,326**
The basis of allocation of costs between activities is described under accounting policies
Sundry expenses
Loan interest
Depreciation & Amortisation in total for the
Rates and water charges
Premises repairs, renewals and maintenance
Stationery and printing
Light heat and power
Telephone, fax and internet
Property insurance
**Support costs for charitable activities**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**1,043**
**1,735**
**1,367**
**679**
**642**
**123**
**120**
**5,570**
**6,047**|**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2022**
**2022**
**£**
**£**
-
**1,043**
-
**1,735**
-
**1,367**
-
**679**
-
**642**
-
**123**
-
**120**
-
**5,570**
-
**6,047**|**Prior Year**
**Total Funds**
**2021**
**£**
**414**
**879**
**150**
**583**
576
435
75
**6,174**
**5,060**|
|---|---|---|---|
||**17,326**||**14,346**|
||**17,326**||**14,346**|
|||||
27
## **Peterborough Afghan Shia Association**
**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015**
## **28 Other Expenditure - Governance costs**
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
Independent Examiner's fees
**200**
**Total Governance costs**
**200**
**29 Total Charitable expenditure**
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
Total direct spending
**B2a**
**8,335**
Total support costs
**B2d**
**17,326**
Total Governance costs
**B2e**
**200**
**Total charitable expenditure**
**B2**
**25,861**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**200**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-|**Current year**
**Total Funds**
**2022**
**£**
**200**
**200**
**Current year**
**Total Funds**
**2022**
**£**
**8,335**
**17,326**
**200**|**Prior Year**
**Total Funds**
**2021**
**£**
375|
|---|---|---|---|---|
||**200**|||**375**|
|||||**Prior Year**
**Total Funds**
**2021**
**£**
**20,001**
**14,346**
**375**|
||**25,861**|**-**|**25,861**|**34,722**|
||||**2022**
**£**|**2021**
**£**|
28
## **Peterborough Afghan Shia Association**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2022**
## _**This analysis is classsified by activity and not by conventional nominal descriptions.**_
- **30 Analysis of income by activity**
|**Analysis of income by activity**||||
|---|---|---|---|
||**SOFA ref**|**2022**|**2021**|
|||**£**|**-**|
|**Activity**||||
|**_Summary of Total Income, including the items above_**||||
|Donations & Legacies|**A1**|44,151|52,681|
|**_Categories of income_**||||
|Income from donations and subscriptions||44,151|52,681|
## **31 Analysis of charitable expenditure by activity**
## **Activity**
|**_Primary purpose and ancillary trading1_**
Direct costs
Premises expenses
Administrative overheads
Financial costs
Total Primary purpose and ancillary trading1
**Total charitable expenditure**
**Total Primary purpose and ancillary trading1**
**Summary of charitable costs by activity**
Total Governance costs as detailed in Note 28|**Direct**
**costs**
**2022**
**£**
8,335
-
-
-
**8,335**
**Direct**
**costs**
**2022**
**£**
8,335
-
**8,335**|**Support**
**costs**
**2022**
**£**
-
4,824
885
11,617
**17,326**
**Support**
**costs**
**2022**
**£**
17,326
200
**17,526**|**Grant**
**funding of**
**activities**
**2022**
**£**
-
-
-
-
**-**
**Grant**
**funding of**
**activities**
**2022**
**£**
-
-
**-**|**Total**
**2022**
**£**
8,335
4,824
885
11,617
**25,661**
**Total**
**2022**
**£**
25,661
200
**25,861**|**Total**
**2021**
**£**
-
3,036
-
9,447|
|---|---|---|---|---|---|
||||||**12,483**|
||||||**Total**
**2021**
**£**
12,483
375|
||||||**12,858**|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 29
**Analysis of support and governance costs by charitable activities**
29
## **Peterborough Afghan Shia Association**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2022**
||**Governance**|**Finance**|**Human**|**Other**|**Total**|
|---|---|---|---|---|---|
|**Activity**|||**Resources**|**Overheads**||
|Primary purpose and ancillary trading1|200|11,617|-|5,709|17,526|
## **32 Analysis of non charitable expenditure by activity**
## **Activity**
|**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 28|**Governance**
**costs**
**2022**
**£**
200|**Governance**
**costs**
**2021**
**£**
375|
|---|---|---|
The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0
30