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2023-03-31-accounts

			Page
Trustees' Report			1 —11
Independent Examiner's		Report	12
Statement ofFinancial		Activities	13
Balance Sheet			14
Notes to the Financial	Statements		15-31

			Unrestricted	Restricted
			Funds	Funds	Total	Total
		Notes	2023	2023	2023	2022
				K
Income from:-
Donations and legacies		2	44,831		44,831	52,538
Charitable activities		3	15,966	1,337	17,303	28,509
Investments		4	39,392		39,392	31,773
Total income			100,189	1,337	101,526	112,820
Expenditure on:-
Raising funds		5	43,997		43,997	35,600
Charitable activities		6	197,600		197,600	363,461
Total expenditure			241,597		241,597	399,061
Net (loss)/gains on	investments	11	(41,853)		(41,853)	112,278
Net (expenditure)/income			(183,261)	1,337	(181,924)	(173,963)
Transfers between	funds
Net movement in	funds		(183,261)	1,337	(181,924)	(173,963)
Fund balances at 1	April		1,280,115	19,181	1,299,296	1,473,259
Fund balances at	31March		1,096,854	20,518	1,117,372	1,299,296

					2023		2022
			Notes			K	8
Fixed assets
Intangible	assets		13		4,783		5,549
Tangible assets			14		5,546		5,325
Investment	properties		15		575,000		575,000
Fixed asset investments			16		436,019		469,026
					1,021,348		1,054,900
Current assets
Stock				52,025		52,025
Debtors			17	1,509		3,471
Cash at bank and in hand				76,110		227,010
				129,644		282,506
Creditors:	amounts	falling due
within one year			18	(33,620)		(38,110)
Net current assets					96,024		244,396
					1,117,372		1,299,296
The funds	ofthe charity
Restricted	funds		19		20,518		19,181
Unrestricted	funds		19		1,096,854		1,280, ]15
					1,117,372		1,299,296

Donations	and legacies
		Unrestricted	Restricted	Total Unrestricted		Restricted	Total
		funds	funds	2023	funds	funds	2022
Donations	and gifts	44,831		44,831	48,925	3,613	52,538
Charitable	activities
		Unrestricted	Restricted	Total Unrestricted		Restricted	Total
		funds	funds	2023	funds	funds	2022
			g
Sales ofbooks		15,966	1,337	17,303	23,283	5,226	28,509

		Unrestricted	Unrestricted	Restricted	Total Unrestricted	Total Unrestricted	Restricted	Total
			funds	funds	2023	funds	funds	2022
								g
income	from listed	investments	10,240		10,240	10,103		10,103
Property	income		29,152		29,152	21,670		21,670
			39,392		39,392	31,773		31,773

		Unrestricted	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds	2023	funds	funds	2022
Fundraising	and publicity
Staging fundraising		events	1,430		1,430	98		98
Advertising	and promotion		688		688	1,934		1,934
investment	management fees		1,393		1,393	1,362		1,362
			3,511		3,511	3,394		3,394
Cost ofmaintaining		investment
properties
investment	property	overheads	16,629		16,629	16,895		16,895
Depreciation	and impairment		554		554	636		636
Support governance		costs	23,303		23,303	14,675		14,675
(Note 7)
			40,486		40,486	32,206		32,206
Total			43,997		43,997	35,600		35,600

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	Support	Governance			Basis of
	costs	costs	2023	2022	allocation
Amortisation Depreciation Bank charges Exchange differences General office costs	766 1,506 1,499 (367) 10,463		766 1,506 1,499 (367) 10,463	766 1,407 1,524 199 7,021	Resources expended Resources expended Resources expended Resources expended Resources expended
Insurance Irrecoverable VAT Travel and subsistence Rent Repairs and maintenance	1,268 2,410 9,665 1,030		1,268 2,410 9,665 1,030	1,321 1,822 1,129 9,485 788	Resources expended Resources expended Resources expended Resources expended Resources expended
Accountancy		8,286	8,286	13,048	Governance
Other professional
services		20,227	20,227	54,374	Governance
Trustee expenses		192	192	36	Governance
Staff costs		70,540	70,540	71,004	Governance
Fines and penalties				575	Governance
Loss on disposal offixed assets-		476	476		Governance
	28,240	99,721	127,961	164,499
Analysed between
Raising funds	5,143	18,160	23,303	14,675
Charitable activities	23,097	81,561	104,658	149,824
	28,240	99,721	127,961	164,499

			2023	2022
independent	examination	fee	2,760	7,224
Accountancy	services		5,181	5,824
Bookkeeping Governance			2,422 2,552	6,425 7,578
			12,915	27,051

			2023	2022
Gross wages			65,000	65,000
Emptoyers Pension	National	Insurance	3,122 2,418	3,748 2,256
			70,540	71,004

						2023	2022
	Revaluation Revaluation	of of	stock market investments investment properties			(41,853)	37,278 75,000
						(41,853)	112,278
12.	Taxation

nange xe asse	ts	Website	Total
Cost			g
At 1 April 2022		7,655	7,655
At 31 March 2023		7,655	7,655
Amortisation
At 1 April 2022 Amortisation charged	in the year	2,106 766	2,106 766
At 31 March 2023		2,872	2,872
Carrying amount
At 31 March 2023		4,783	4,783
At 31 March 2022		5,549	5,549

Ifinvestment properties were stated amounts would have been included	on a historical cost basis rather than a fair as follows:-	value basis, t
	2023	2022
		K
Cost	550,512	550,512
	550,512	550,512

		2023	2022
Listed	investments	343,813	385,667
Cash	or cash equivalents	92,206	83,359
		436,019	469,026

	Movements	in	f	ixed	ass	et investments
								Total	Total
								2023	2022
	Market value	at	1 April					385,667	348,389
	Net (loss)/gain		on revaluation					(41,854)	37,278
	Market value	31		March				343,813	385,667
	Cash held in	investment				portfolio		92,206	83,359
								436,019	469,026
17.	Debtors
								2023	2022
	Prepayments	and		accrued		income		1,509	1,240
	Other debtor								2,231
								1,509	3,471
18.	Creditors: amounts				falling due within		one year
								2023	2022
	Other taxation	and social				security		11,268	8,108
	Other creditors							7,166	6,275
	Accruals							15,186	23,727
								33,620	38,110

							(Loss)/Gain	(Loss)/Gain
					Balance at	Income	Expenditure	on	Transfers	Balance
				I	April 2022		Investments			31March
										2023
									K
Unrestricted	funds
General fund					1,280,115	100,189	(241,597)	(41,853)		1,096,854
Designated
ISF General	Visibility		Fund
Total Unrestricted		funds			1,280,115	100,189	(241,597)	(41,853)	-	1,096,854
Restricted funds
Books for Afghan		Children
Project					15,111	1,337				16,448
Spanish Language		Project			4,070					4,070
Total Restricted funds					19,181	1,337				20,518
Total Funds					1,299,296	101,526	(241,597)	(41,853)		1,117,372

		Balance at I	Income	Expenditure	Expenditure		Gain on Transfers	Gain on Transfers	Balance
		April 2021				Investments			31March
									2022
Unrestricted funds
General funds Designated		1,446,978	103,981		(393,978)		112,278	10,856	1,280,115
ISFGeneral Visibility	Fund	12,057						(12,057)
Total Unrestricted funds		1,459,035	103,981		(393,978)		112,278	(1,201)	1,280,115
Restricted funds
Books for Afghan
Children Project The Chinese Language		10,154	5,256		(299)				15,111
Project Access Books Distribution Spanish Language Project		4,070	3,583		(4,784)			(4,070) 1,201 4,070	4,070
Total Restricted funds		14,224	8,839		(5,083)			1,201	19,181
Total Funds		1,473,259	112,820		(399,061)		112,278	-	1,299,296
20. Analysis ofnet	assets bet&veen funds
				Unrestricted			Restricted
					Funds		Funds	Total
					K
Fund balances	at 31	March 2023	are represented		by:-
Intangible assets Tangible assets Investment properties Stock market investments Net current assets					4,783 5,546 575,000 436,019 75,506		20,518	4,783 5,546 575,000 436,019 96,024
				1,096,854			20,518	1,117,372

STA	EME	TS FOR	THE YEAR	ENDED 31M	ARCH 202
Analysis ofnet assets behveen	funds	(continued)
		Unrestricted		Restricted
			Funds	Funds	Total
Fund balances at 31March 2022 are		represented	by:-
Intangible Tangible assets Investment properties Stock market investments Net current assets			5,549 5,325 575,000 469,026 225,215	19,181	5,549 5,325 575,000 469,026 244,396
		1,280,115		19,181	1,299,296

Safia and Tahir S	Safia and Tahir S	hah for which each are remunerated.	hah for which each are remunerated.	g e servces o Saira
For their services individually as:		they were paid (collectively) f29,109(2022		691,450). This can be broken down
			2023	2022
		Tahir Shah Safia Shah Saira Shah	29,109	10,700 20,875 30,622

		2023	2022
Tahir Safia Saira	Shah Shah Shah	2,500	317 2,500

	aous were ch	arged to th	e Statement o	fFinanc	ial Activities dur	ing the ye	ar;-
					2023	2022
	Operating leases				9,665	g 9,485
23.	Commitments
	At 31 March 2023 the Charity expiring as follows:-	had total	commitments	under	non-cancellable	operating	leases
					Land and	Buildings
					2023	2022
	Less than one year Between two and five years				2,433	7,452
					2,433	7,452