PERSIAN ADVICE BUREAU Trustees Report and Financial Ststemonts For the year ended April 4, 2024 Persian Advice Bureau Persian Advice Bureau Index Content o Number Index Charity Information Trustees Report 3to7 Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Note8 to the Accounts 11 to14 Persian Advice Bureau Charity Information Organisation Name Persian Advice Bureau (PAB) Organisation Address 54 Hendon Lane, London, N3 1TT Charity Number 1163147 Bankers National Westminster Bank Enfield Customer Service Centre PO Box 145 Lee House, Baird Road Middlesex EN11FN Independent Examiner DEHSHID & CO ACCOUNTANTS HANOVIA HOUSE 30 EASTMAN ROAD LONDON. W3 7YG Trustees Position Name ointed-Resi ned Founderlchair Foujon Naini 1410812015 Treasurer Farank Rezazadeh 1410812015 Secretary Atusa Tehrani 1410812015 Nader Fam 0110312024 Persian Advice Bureau Trustees Report For the Year ended April 4, 2024 The Trustees of the Persian Advice Bureau (PAB) are pleased to present their annual report and financial statements for the year ended April 4, 2024. The report outlines the charity's activities, financial performance, and impact on the communities we senie. Ob'ectives and Activities The primary objective of PAB is to support asylum seekers, refugees. and vulnerable migrants by providing legal advice. advocacy, and essential servI￿s. Our key activities include.. Providing asylum and human rights legal advi￿. Support migrants in accessing welfare benefits and housing assistance. Training bilingual outreach workers to support non-English speaking clients. Partnering with local authorities and community organizations to expand support services. To promote Persian culture, art. and heritage. Main Activities March 8 - International Women's Day was celebrated at the Lavash restaurants with asylum-seeking women from the two hotels that PAB is commissioned by Barnet Council to assist, with Councillor Sara Conway and Councillor Surgent. March 13 -The Norouze Event -The Farsi-speaking asylum seekers were given a Haftseen and a box of Persian patisserie. March 23 - An inspirational vegan Iftar meal shared with the asylum seekers and ladies of the faith community. in collaboration with PAB, Nisa -Nashim and the Jewish Vegetarian Society. March 25 - Motherfs Day was celebrated with Barnet asylum-seeking families in the two hotels. The children were given a box of chocolate and a card a day before to gift to their mothers on Mothering Sunday. April 8 - Easter Day Activity for over 85 children at the hotels. April 13 - An Iftar celebrated with over 150 hotel residences. April 14.. Metropolitan police offi￿rS from Colindale Police Station meet with the asylum seekers and the children at one of the hotels. An afternoon of talk, games, discussions, and gift distribution. April 23 - Children's Eid gift distribution. Over 200 donated grfts were distributed among asylum-seeking children. April 30 - In collaboration with the Groundswell Project, 80 halal traditional Persian meals were given to asylum seekers staying at Home offi￿ accommodations in Barnet in celebrate Eid Fitr. May 7 - King Charles111 Coronation was ￿lebrated with the asylum seekers. May 15 - Barnet Asylum Health gathering in collaboration with Community Barnet and other Barnet organisations. June 6.. PAB Founder Foujon Naini was invited by Nisa Nashim to speak at the House of Commons on 'Female Perspective on Asylum in the UK,. June 23 - Asylum-seeking children are invited to a boxing match. June 25 Refugee Week Celebration at Victoria Park, N3, in collaboration with Barnet Council and NCG. July 10 - Refugee Week Celebration at the Arts Depot, N12. 'An Evening of Laughter and Joy, is a joyful performance performed by asylum seekers. July 19 - Four donated pallets of scooters and bicycles (over 100 items) were distributed among the asylum-seeking children of two hotels. It was a joyful day. September 14 - Recommencement of 2023 Saturday activity classes for the asylum- seeking children in the hotels. October 10 - Distribution of donated school stationery donations October 31 Halloween Celebration party organised by PAB for the asylum-seeking children in the hotels. December 18 - Christmas party organised by PAB staff for asylum-seeking children in the hotels. Over 125 Children received Christmas gifts and chocolates. January 2024 - Barnet and Southgate College continued to fund ESOL classes for asylum seekers who could not attend college within the first six months of their arrival. £35 winter voucher and Videophone SIM cards continue to be distributed to all asylum seekers arriving in Barnet Achievements and Performances durin 2023 - 2024 During the past year. as one of the two charities commissioned by the London Borough of Barnet Council to continue the Barnet Asylum Project to 2024-2025, assisting asylum seekers in two of the four hotels in Barnet, PAB has.. Assisted over 4000 asylum seekers housed in Barnet hotels through legal and welfare support. Provided training sessions to volunteers and outreach workers to enhance service delivery. Successfully secured addilional funding to expand legal aid services. Strengthened collaborations with organisations such as Migrant Help, Home Office, Barnet Council, and local charities. Referral of asylum seekers to Home-start Barnet and other organisations within Barnet for volunteering and development Invitation as a guest speaker on 'Female Perspective on Asylum in the UK,. Brining a performance on stage within two months. performed by the asylum seekers of Barnet and London. Governance and Structure PAB is managed by a Board of Trustees that is responsible for overseeing governance, compliance, and financial management. The organisation operates with a small but dedicated team committed to delivering high-quality services to those in need in the London Borough of Barnet and nationally. Conclusion The Trustees thank our donors, partners, staff. and volunteers for their unwavering support throughout the past year. PAB remains committed to advocaling for and empowering marginalised communities and ensuring access to justice and essential services for asylum seekers. refugees, and all members of our community. Advisers Warren Grant - Solicitor Foujon Naini Founder Isenior Adviser Zahra Mogadassi - Senior Outreach Worker Maysam Ebadi - Outreach Worker Behnaz Vakili - Outreach Worker Anna Hussain - Outreach Worker Anisa Ali - Asylum Caseworker Professor M. Boroumand Medical Nutritionist Trustees Res onsibilities In Relation To Financial Statements The Persian Advice Bureau trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In preparing the financial statements, the trustees are required to: select suitable accounting policies and apply them consistently. obSe￿e the methods and principles in the Charities SORP. make judgments and estimates that are reasonable and prudent. state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on a 'going cOn￿rned, basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that 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. They are also responsible for safeguarding the assets of the charity and, hence, taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees declare that they have approved this report. Full Name= Foujon Naini Position.. Trustee Signature.. Date: 0310212024 ,N3 irr 020 8446 1716 Persian Advlce Bureau Independent Examiner's Report For the Year ended 4th April 2024 Respectlvtr responslbllltles of trustees and examlner The chariVs trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required fof this year under section 144 of the Charilies Act 2011 and that an independent examination is needed. 11 is my responsibility to.. examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general directions given by the Charity Commission {under section 145{51(b) of the Charities Act. and to state whether mattels have come to my attention. Basls of Independent examlnerfs statement My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounling records kepl by the charity and a Comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees Con￿rning any such matters. The procedures underlaken do not provide all the evidence that would be required in an audit. and consequenlly no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination. no matter has come to my attention 1. which gives me reasonable cause to believe that in. any material respect. the requirements: to keep accounbng records in accordance with section 130 of the Charities Acl.. and to prepare accounts which accord with the accounting records and comply with the accounting requirements ofthe Charities Act have not been met: or 2. to which. in my opinlon, attention should be drawn to enable a proper understanding of the accounts to be reached. Dehshid & Co Signature: Hanovia Hoiise. Suile 101 30 Easiinan Road Loncjon W3 7YG Mob. 07828 130705 Tw. 020 3581 5252 Fax" 020 7 163 9337 Email: inlo@Oeh5hiclandco com Web.. www.dehshiOan¢co.com Name: M.R DEHSHID Date.. 0210212025 Professional Qualification.. AAT The professional body for accounting technicians under liceno number 6250 Address: Hanovia House.30 Eastrnan Road. London, ￿v3 7YG Perslan Advice Bureau Statement of Financial Activities For the Year ended 4th April 2024 Notes Unreslncted Funds Restricled Funds Total Funds Total Funds 2024 2024 2024 2023 Income from: Donations 181 181 4,869 Charitable Activities 289,262 289.262 168,448 Other income 1.375 Total Incorne 181 289.262 289.443 174,692 Expenditure on: Charitable Activities 189.923 189.923 90,447 Total Expendilure 189,923 189.923 90,447 Net Income and (Expenditure) before Ifansfers 181 99,339 99,520 84,245 Transfers Net Income and {Expenditurel 181 99.339 99,520 84.245 Reconcillation of Funds Total Funds Brought Forward 11.344 160758 172,102 87.857 Total Funds Cafried Forward 11,525 260.097 271,622 172,102 Persian Advlce Bureau Balance Sheet For the Year ended 4th April 2024 2024 2023 Notes Flxed Assets Tangible Assets 7.936 12,468 Current Assets Debtors 7.585 3,264 Cash al Hand and Bank 262,347 164,736 269,932 168,000 Creditors.. Amounts falling due within one year 12(M) 1200 Net Current Assets 268,732 166.800 Total Assets less Current Llbllltles 276.668 179,268 Creditors.. Amounts falling due in mofe than in year Net Assets 5046 7166 271.622 172.102 Funds Restficted Funds 260.097 160,758 Unrestricted Funds 10 11,525 11,344 271,622 172,102 The Iruslees declare that Ihey have approved the accounts above. Signed on behalf of the charity's tnjstees.. The Trustees declare that they have approved this report. Full Name: Foujon Naini Trustee Position.. Signalure= Dale.. 0210212025 10 Persian Advice Bureau Notes to the financlal statements For the Year ended 4th April 2024 Basis of accounting The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 (effective 1 January 2015) (Charities SORP {FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) Persian Advice Bureau meets the definition of a public benefit entity under FRS 102. Assets and Liabilities are initially recognised at historical cost or Iransaction value unless otherwise staled in the relevant accounting policy note(s). In preparing the accounts, the Iruslees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. After due consideration. it was concluded that no restatement of the comparatives was required. The financial slalements have been prepared on a going con￿rn basis. In arriving at this conclusion, the trustees have taken into account any material un￿rtaintieS that may affect the charity's ability to conlinue as a going COn￿rn. Recognition of Incoming Resources These are included in the Slalemenl of Financial Activities {SOFA) when-. the charity becomes entilled to the resources". the trustees are virtually certain they will receive the resources,. and the monetary value can be measured with sufficient reliabilily. Funds Structure Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees. al their discretion. have created a fund for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the funder. Income recognition All income is recognised once the charity has entitlement lo Ihe income, there is sufficient certainty or receipt and so it is probable that the income will be received. and the amount of income receivable can be measured reliably. Grants and Donatlons Granls and donations are only included in the SOFA when the charity has unconditional enlitlemenl to the resourGes. Donations represent voluntary amounts received during the year. Expenditure recognitlon Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual's basis. All expenses. induding support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the slalement of financial aclivilies. Persian Advice Burèau Notes to the financlal statements For the Year ended 4th April 2024 1. ACCOUNTING POLICIES (contlnuedl Cash Flow Statement The Charity has taken advantage of FRS 102 (Section 1A) which exempts small charities from preparing Cash Flow Statements Trade Debtors Trade and other debtors are r￿ogniSed at the settlement amount due. Prepayments are valued at the amount prepaid. Trade Credltors 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. Depreciation Depreciation 1$ calculated so as to write off the cost of an asset. less its estimated residual value, over the useful economic life of that asset as follows". Motor Vehicles - 25.10 Straight line basis 2. Donations Unrestricted Funds 2024 Total Funds 2023 Total Funds 2024 Donated se￿iCe$ 181 181 11,344 3 . Incoming resources from Charitable Actlvities Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 Young Barnet Foundation Community Bar Barnet and Soulhgate Summer Fun project London Borough of Barnet Inclusion Barnet The Finchley Pro ARNOLD CLARK AUTOM TRUST FOR LONDON 3,600 278 3.400 1012 3,600 278 3.400 1,012 249,009 249,009 152.448 1,373 1.373 1,000 15,000 173,317 34,500 293,172 34,500 293,172 12 Perslan Advlce Bureau Notes to tho financlal statements For the Year ended 4th April 2024 4. Expenditure on Charitsble Activities Unreslricted R¢st¢lcted Funds 2024 Funds 2024 Total Funds 2024 Total Funds 2023 Support S￿vices 189,923 189,923 90.447 189.923 189,923 90,447 5. Tanglble Flxed Assets Motor Vehicles Cost Al 5th April 2023 Disposal Additions 16,998 Al 4th April 2024 16,998 Depreciation At 5th April 2023 Charge for the Year Al 4th April 2024 Net Book Value 4,531 4,531 9,062 Al 4th April 2024 At 4th April 2023 7.937 12,468 6. Debtors 2024 2023 Other Debtors 6.384 3,264 7. Creditors: Amounts due in less than one year 2024 2023 Accfuals 1.200 1200 8. Creditors: AmoLbnts due In more than one year 2024 2023 Loan 4125 7166 13 Persian Advice Bureau Noles to the Ilnanclal statements For the Year ended 4th April 2024 8. Restrlcted Funds Balance at 5th April 2023 Balance at 4th Aprll 2024 Incoming Resources Outgoing Resources Translers London Legal Support Young Barnet Foundation Community Bar 3,600 3,600 278 278 Barnet and Southgate Summer Fun project London Borough of Barnet Inclusion Barnet 3.400 1012 3,400 1,012 159,758 249.009 152,269 256,498 The Finchley Pro ARNOLD CLARK AUTOM SEMBLE NETWORK LTD TRUST FOR LONDON 1.373 1,373 1,000 1,000 34,500 34,500 160.758 293,172 193.832 260,097 10. Unrestrlcted Income Funds Balance 8alance at 4th April 2024 5th April 2023 Incoming Resources Outgoing Resources Transfers General Funds 11.344 181 11,525 11. The Trustees do re￿1ve remuneration in respect of their role as Trustees. 14