## 

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||`During 2024–2025, PAB continued to be commissioned by the London`|
|---|---|
||`Borough of Barnet Council to deliver the Barnet Asylum Project, providing`|
|`Summary of the objects of the`|`specialist legal advice, advocacy, and outreach support to asylum`|
|`charity set out in its`|`seekers accommodated in two of the five Home Office-commissioned`|
|`governing document`|`hotels in Barnet.`|
||`February - Half Term Activities: During half term, the kids enjoyed a`|
||`variety of fun and educational activities, including visits to a museum,`|
||`trips to the cinema, table tennis sessions, arts and crafts days and`|
||`outings.`|
||`19 February - GLA Asylum Welcome Toolkit Launch Event`|
||`PAB attended the launch of the GLA Asylum Welcome Toolkit. PAB's`|
||`Founder, Foujon Naini, was invited to speak at the event, sharing insights`|
||`from PAB's frontline work supporting asylum seekers and refugees.`|
||`The event brought together representatives from local authorities,`|
||`voluntary sector organisations, and community groups, and focused on`|
||`strengthening welcome, inclusion, and good practice in supporting people`|
||`seeking asylum across London.`|
||`PAB's participation highlighted its role incontributing to policy-informed`|
||`discussions and shaping practical resources aimed at improving the`|
||`experiences of asylum seekers within local communities.`|
||`8 March - International Women's Day`|
||`PAB hosted an International Women's Day event at one of the Home`|
||`Office-commissioned hotels, bringing together asylum-seeking women`|
||`and guests from two hotel sites. The event provided a safe and inclusive`|
|`Summary of the main`|`space for women to come together, share experiences, and access`|
|`activities undertaken for the`|`information and support. Guest speakers included representatives from`|
|`public benefit in relation to`|`Barnet Council and members of the PAB legal team, who delivered talks`|
|`these objects (include within`|`focusing on women's rights, safeguarding, and available support`|
|`this section the statutory`|`pathways. The event aimed to promote empowerment, awareness, and`|
|`declaration that trustees have`|`community connection among women living in asylum accommodation.`|
|`had regard to the guidance`||
|`issued by the Charity`||
|`Commission on public`|`Creative workshopFor asylum-seeking children from the two hotels, held`|
|`benefit)`|`every Saturday, giving those living in contingency hotels a chance to`|
||`express their creativity. This was generously funded by Young Barnet`|
||`Foundation.`|
||`19 March - Nowruz (Norouz) Celebration`|
||`PAB marked the celebration of Nowruz by supporting Farsi-speaking`|
||`asylum seekers residing in hotel accommodation. To acknowledge the`|
||`cultural and emotional significance of the occasion, individuals were`|
||`provided with a small combined Haft-Seen display to place in their hotel`|
||`rooms, along with a box of traditional Persian Nowruz pastries. This`|
||`initiative aimed to promote dignity, cultural connection, and well-being for`|
||`individuals living in temporary accommodation, many of whom are`|
||`separated from their families and communities during significant cultural`|
||`celebrations.`|
||`26 March - An inspirational vegan Iftar meal at the Finchley Progressive`|
||`Synagogue, shared with the asylum seekers and refugees of Barnet,`|
||`Barnet Council members and the faith community.`|





and create age-appropriate spaces for young people within temporary
accommodation settings.
4 October- evisa Registration Support
PAB commenced support for evisa registration, assisting individuals in
the community in transitioning smoothly from Biometric Residence
Permits {BRPs) to the Home Office evisa syslem. PAB provided
guidance and practical assistance lo ensure clients could complete the
digital process accurately, reducing the risk of effors, delays, or loss of
immigration status due to digital exclusion.
29 October and 1 November- Health Awareness and Vaccination Clinics
PAB. in collaboration wth Public Health, facilitated health awareness and
vaccination clinics al one of the hotels_ The clinics provided asylum-
seeking residents with access to accurate health information and on-site
vaccination services in a safe and supportive environment. This initiative
helped to reduce barriers to healthcare access, address health
inequalities, and promote public health among individuals living in
temporary accommodation.
31 October- Halloween Celebration
PAB organised a Halloween celebration party and movie night for
asylum-seeking children living in the hotels. The event provided a fun,
safe, and age-appropriate acttvity. allowing children to enjoy a familiar
seasonal ￿lebratIon.
The activity aimed to promote well-being, reduce isolation, and create
positive shared eXperIen￿S for children living in temporary
accommodation.
17 December, Christmas Party
PAB staff organised a Christmas party for asylum-seeking children living
in the hotels. Over 130 children re￿iVed Christmas gifts and chocolates,
kindly donaled by the Young Barnet Foundation. The event aimed to
promote children's wellbeing, inclusion, and a sense of joy during the
festive period vthile15ving in temporary accommodation.
24 January 2025 - Community Cooking Project
On 24 January 2025, PAB launched its first community cooking project,
bringing togelher asylum seekers and refugees to prepare meals, share
stories. and build a sense of community. The project provided a
welcoming and inclusive Spa￿ that supported well-being, social
connection, and cultural exchange.
The initiative was funded by Barnet Public Health and contribuled to
reducing isolation while promoting positive mental health and community
cohesion.
Additional details of objectives and activities (Optional infomlation)
TAR
March 2012

You rnay choose lo include
further slatemenls, where
relevant, about..
policy on grantfflaking.,
policy programme related
investment.,
contribution made by
volunteers.
Section D
Achievements and performance
TAR
March 2012

Section D
Achievements and performance
Throughout the year, PAB delivered high-volume, high-impact, and client-
cenlred services. achieving the following..
Summary of the main
achievements of the charity
during the year
Supported over 600 asylum seekers living in Barnet hotels and
dispersal accommodation through legal advice, casework, and
inlensive outreach support.
Trained volunteers and bilingual outreach workers, strengthening
service delivery and improving aC￿$S for non-English-speaking
clients.
Secured addilional funding to expand legal advice and legal aid
capacity, enabling the organisation to respond to growing
demand
StrerYJthened slrategic partnerships with key stakeholders.
including Migrant Help, the Home Office. Barnet Council, and
local charities and faith-based organisations.
Referred asylum seekers to local organisations such as BOOST
Bamet, Home-slart Bamet. and other community servI￿s,
supporting volunleering, skills development. and social inclusion.
Invited to speak at City Hall, sharing frontline expertise and
insight into the experiences of asylum seekers accomrnodated in
Bamet.
Secured funding from Migrant Help to deliver ESOL
conversation classes for asylum seekers unable to attend
college during the first six months of their asylum claim, reducing
isolats'on and supporting early integration.
Advocated on behalf of clients by submitting over 28 formal
complaints to the Home Office, Migrant Help, Barnel Council,
and accommodation contractors, addressing safeguarding
cOn￿ms. living conditions, and access to essential services.
TAR
March 2012

Section E
Financial review
Brief statement of the
charity's policy on reserves
Details of any funds materially
in deficit
Further financial review details {Optional information}
Barnet Council
Young Barnet Foundation
The Finchley Synagogue
Donations
You may choose to include
additional information, where
relevant about".
the charity's principal
sources of funds (including
any fundraisingl..
how expenditure has
supported the key objectives
of the charity.,
investment policy and
objectives including any
ethical investment policy
adopted.
Section F
Other optional information
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees
Signature
Full name(sl
Position leg Secretary, Chair,
etc)
Foujon Naini
Founderl Trustee
54 J/endoth
Date
0310212026
020 8446 1716
TAR
MarGh 2012

## 



## 

## 

|`Content`|`Page Number`|
|---|---|
|`Index`|`1`|
|`Charity Information`|`2`|
|`Trustees Report`|`3 to 14`|
|`Trustees' Responsibilities`||
|`In Relation To Financial Statements`|`15`|
|`Independent Examiner's Report`|`16`|
|`Statement of Financial Activities`|`17`|
|`Balance Sheet`|`18`|
|`Notes to the Accounts`|`19 to 22`|





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Creative workshop
For asylum-seeking children from the Iwo hotels, held every Saturday, giving ihose living in
contingency hotels a chance to express their creativity. This was generously funded by
Young Barnet Foundation.
CREATIVE
WDRKSHOPS
111456
19 March- Norouz Celebration
PAB marked the celebration of Nowruz by supporting Farsi-speaking asylum seekers
residing in hotel accommodation. To acknowledge the cultural and emotional significance of
the occasion, individuals were provided with a small combined Haft-seen display to place in
their hotel rooms, along wilh a box of traditional Persian Nowruz pastries. This initiative
aimed to promote dignity. cultural connection. and well-being for individuals living in
temporary accommodation, many of whom are separated from their families and
communities during significant cultural celebrations.
26 March - An inspirational vegan Iftar meal at the Finchley Progressive Synagogue, shared
with the asylum seekers and refugees of Bamet. Bamet Council members and Ihe faith
community.

25 March - Motherfs Day
PAB marked Mother's Day with asylum-seeking families residing in two hotels in Barnet. In
advance of Mothering Sunday, children received small gift packs containing toiletries,
makeup. and a card. enabling them to prepare a meaningful gift for their mothers. This
aclivily supported family wellbeing and dignity, and helped children participate in a culturally
familiar celebration desprte the challenges of living in temporary accommodation.
IIAPPY
MOThFE'£
OA¥!
2 April Easter Celebration & Activities
PAB organised Easter Day activities for over 100 children living in asylum accommodation
across the hotels. As part of the celebrations, all participating children received an Easter
egg, kindly donated by the Young Bamet Foundation. The activities aimed to support
children's wellbeing, provide a sense of nomiality, and enable families to mark an important
cultural occasion while living in temporary accommodalion.
10 April - Eid Celebration
PAB mathed Eid by distributing over 500 festive treat pad(s to asylum-seeking guests and
children from all nationalities residing in both hotels. The packs included traditional items
such as lea, sugar crystals, pastries, and dates. This initiative aimed lo recognise the
cultural and religious significance of Eid, promote dignily and inclusion. and support the well-
being of individuals and families living in temporary accommodation.

30 April- Eid al-Fitr Community Meal
PAB, in collaboration with the Groundswell Project, distributed 100 halal Iradilional Persian
meals to asylum seekers residing in Home Office40mmissioned accommodation in Barnel,
in celebration of Eid al-Fitr. This aclivily supported cultural connection. dignity, and well-
being, and provided asylum seekers with an opportunity to mark an importanl religious
occasion while living in temporary accommodation.
7 May- Women's Wellbeing & Pampering Event
PAB delivered a women's wellbeing event at one of the hotels. offering a safe and
supportive space focused on self-care and relaxation for women seeking asylum. The
activity aimed to promote well-being, dignity. and emotional support for women living in
temporary accommodation, many of whom have experienced trauma and prolonged
uncertainty.
12 June-"Cook Your Authentic Meal" Project
PAB launched the Cook Your Authentic Meal project for asylum-seeking guests. delivered in
collaboration with Claremont School. The project provided participants with opportunities to
prepare and share traditional meals, promoting cultural expression, well-being, and
community connection. The initiative also supported dignity and inclusion by enabling
individuals to engage in familiar cooking practices that are often unavailable within hotel
accommodation settings.
ooK.you
AUTHENTI
MEAL

18 June- Coffee & Chat English Conversation Sessions
PAB launched Coffee & Chat English conversation 5e5sions at one of the hotels. The
sessions were held twice a week and provided asylum-seeking guests with infomal
opportunities lo practise Spoken English in a supportive and welcoming environment. The
initiative aimed to reduce isolation, build confidence, and support communication skills.
helping participants engage more effectively with services and the wder community.
YH
25 June- Refugee Week Celebration. PAB hosted a Refugee Week celebration at Chrisl
Church North Finchley. The event was attended by local councillors, members ofthe legal
profession, and the PAB legal team. alongside asylum-seeking guests and community
members. As part oflhe celebration. asylum-seeking children formed a choir and delivered a
moving musical perfomance, which was wamily received by attendees. Food was shared,
and a specially commissioned cake was provided to mark the occasion. In recognition of
their efforts and confidence, the choir members were also presented with vouchers to
acknowledge their excellent perfomiance. The event aimed to celebrate the contributions
and talents of people seeking asylum, promote community cohesion, and provide a positive
and inclusive space during Refugee Week.
ITM VLY<HLE
OUR

15 July- Children's Wellbeing Activity
PAB provided children slaying in the hotels wtth Costa gfft vouchers, allowing them to enjoy
a small treat and a positive experience outside their daily routine. This activity aimed to
promote children's wellbeing. inclusion. and a sense of nomiality while living in temporary
accommodation.
21 July- Barnet Borough of Sanctuary Launch Event
PAB was invited to speak at the Barnet Borough of Sanctuary Launch Event, celebrating
Barnet's recognilion as a Borough of Sanctuary and acknowledging the borough's
commitment to welcoming and supporting people seeking sanctuary.
The event brought together local asylum seekers and refugees, council members, and
represenlalives from leading charities, including Enver Solomon, CEO of the Refugee
Council. PAB was represenled by its Founder, Foujon Naini, who was invited to attend and
speak as a guest speaker, highlighting PAB'S work with the Farsi-speaking community and
its longstanding support for asylum seekers and refugees in Bamet.
As part oflhe launch, PAB issued the following quote in the Borough of Sanctuary press
release..
"We are delighted to celebrate Bamet s recognition as a Bomugh of Sanctuary on behalf of
the Farsi-speaking community in Bamet. This significant achievement reflects our collective
commilrnent to fostering a welcoming. inclusive. and compassionate environment for all
residents..
PAB'S participation in the launch demonstrated ils active role in borough-wde advocacy,
partnership working, and efforts to promote inclusion. dignty. and community cohesion.

29 July- PAB Children Summer project
Commenced with children residing in the contingency hotels participating in creative indoor
and outdoor activities, such as chalk drawing, arts and crafts, and other hands-on sessions.
.41 ¢HItDREN
ME
GES
15 August- September Community Fundraising
£50 school unifom vouchers were given to the asylum-seeking children ofthe two hotels. A
total of £1250. £35 and £50 winter vouchers, along with Videophone SIM cards, continue to
be distributed to all asylum seekers arriving at the Iwo Home Office hotels in Barnet.
Comm
FUNDR
IE'E
28 September- Youth Activity Sessions
PAB launched yOLrth activity sessions for young people living in asylum accommodation. The
sessions provided structured, safe, and engaging activities aimed al supporting wellbeing,
confidence, and positive social interaction. The initiative sought to reduce isolation, promote
resilien￿, and creale age-appropriate spaces for young people within temporary
accommodation settings.
SATORPAVS
10

4 October- evisa Registration Support
PAB commenced support for evisa registration, assisting individuals in the community in
transitioning smoothly from Biomelric Residence Permils {BRPs) to the Home Office evisa
system. PAB provided guidance and practical assistance lo ensure clients could complete
the digital process accurately, reducing the risk of errors, delays. or loss of immigration
status due to digital exclusion.
PASSPO
evisa
29 October and 1 November- Health Awareness and Vaccination Clinics
PAB, in collaboration with Public Health, facilitated health awareness and vaccination clinics
at one of the hotels. The clinics provided asylum-seeking residents wilh access to accurate
health infomiation and on-site vaccinalion ServI￿S in a safe and supportive environment.
This initiative helped to reduce barriers to healthcare access, address health inequalities,
and promote public heallh among individuals living in temporary accommodation.
31 October- Halloween Celebration
PAB organised a Halloween celebration party and movie night for asylum-seeking children
living in the holels. The event provided a fun, safe. and age-appropriale activity, allowing
hildren to enjoy a familiar seasonal celebration.
The activity aimed to promote well-being, reduce isolation, and creale POSTtive shared
experiences for children living in temporary accommodation.
•L+
11

17 December, Christmas Party
PAB staff organised a Christmas party for asylum-seeking children living in the hotels. Over
130 children received Christmas grfts and chocolates, kindly donated by the Young Barnel
Foundation. The event aimed to promote children's wellbeing, inclusion. and a sense of joy
during the festive period while living in temporary accommodation.
•CHRISTMAS
PARTY
24 January 2025- Community Cooking Project
On 24 January 2025, PAB launched its first community cooking project, bringing together
asylum seekers and refugees to prepare meals. share stories, and build a sense of
community. The project provided a welcoming and inclusive space that supported well-
being, social connection, and cultural exchange.
The initiative was funded by Barnet Public Health and contributed to reducing isolation while
promoting positive mental health and community cohesion.
12

Achievements and Performances durin
2024 - 2025
The Barnet Asylum Project
During 2024-2025, PAB continued to be commissioned by the London Borough of Barnet
Council to deliver the Barnet Asylum Project, providing specialist legal advice, advocacy,
and outreach support to asylum seekers accommodated in of the five Home Office-
commissioned hotels in Barnet.
Throughout the year. PAB delivered high-volume, high-impact, and cl1ent-￿ntred services.
achieving the following-.
Supported over 600 asylum seekers living in Bamet hotels and dispersal
accommodation Ihrough legal advi￿. casework. and intensive outreach support.
Trained volunteers and bilingual outreach workers, strengthening Servi￿ delivery
and improving access for non-English-speaking clients.
Secured additional funding to expand legal advice and legal aid capacity, enabling
the organisation to respond to growng demand.
Strengthened strategic partnerships with key stakeholders, including Migrant Help,
the Home Office, Barnet Council, and local charities and faith-based organisalions.
Referred asylum seekers to local organisations such as BOOST Barnet, Home-start
Barnet, and other communty services. supporting volunteenng, skills development,
and social inclusion.
Invited to speak at City Hall, sharing frontline expertise and insight inlo the
experiences of asylum seekers accommodated in Bamet.
Secured funding from Migrant Help to deliver ESOL conversation classes for
asylum seekers unable lo attend college during the first six months of their asylum
claim, reducing isolation and supporting eady integration.
Advocated on behalf of clients by submitting over 28 fomial complaints to the
Home Office, Migranl Help, Barnet Council. and accommodation contractors,
addressing safeguarding COn￿M$, living conditions, and access to essenlial
services.
Governance and Structure
The Persian Advice BU￿aU {PAB) is govemed by a Board of Trustees responsible for
ensuring strong governan￿, strategic oversighl, regulatory compliance, and effective
financial management. The Trustees provide leadership and direction, ensuring that the
charity operates in line with its charitable objeclives and delivers public benefit.
PAB operates with a small bul highly committed staff leam, supported by trained volunteers
and outreach workers. Together, they deliver high-quality, client-centred services to asylum
seekers, refugees, and vulnerable migrants across the London Borough of Barnet and,
where appropriate, nationally.
The organisation's governan￿ slnJcture enables responsive decision-making,
accountability, and effective risk management, ensuring that services remain adaptable to
the changing needs of the communities PAB serves.
Conclusion
The Trustees extend their sincere thanks to all donors, partners. staff, and volunteers for
their continued dedication and support throughout the year. Their collective commitment has
been instrumental in enabling PAB to deliver high-quality services and meaningful support to
some of the most vulnerable members of our community.
13

Looking ahead, PAB remains fimly committed to advocating for and empowering
marginalised communities, promoting dignity and inclusion, and ensuring access to justice
and essential services for asylum seekers, refugees, and all those in need. The Trustees are
confident that, through strong partnerships and community-led approaches, PAB will
continue to respond effectively to emerging challenges and deliver lasting Posltive impact.
14

Trustees, Res
onsibilities In Relation To Financial Statements
The Trustees of the Persian Advice Bureau are responsible for preparing the Trustees,
Annual Report and the 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.
Observe the methods and principles set out in the Charities Statement of
Recommended Practice (SORP).
Make judgements 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 concem basis unless it is inappropriale
to presume Ihal the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that, at any time,
disclose the charity's financial position with reasonable accuracy and enable them lo ensure
that the financial 51alements comply wth the requirements of the Charities Act 2011.
They are also responsible for safeguarding the charTtYs assets and taking reasonable steps
to prevent and detect fraud and other irregularilies.
The Trustees confimi that they have approved this report.
Full Name= Foujon Naini
Position= Trustee
Signature..
Date: 0310212025
,N3 ///
020 8406 1716
15

Persian Advice Bureau
Independent Examinerfs Report
For the Year ended 4th April 2025
Respective responslblllties of trustees and examlngr
The charivs trustees are responsible for the preparabon of the accounls. The chativs Iwslees
consider thal an audit is not required for this year under section 144 of the Ch8rilies A¢t 2011 and U￿1
an Independent examination is needed.
11 is my responsibi5ity to:
examlne the ac¢ounls under seGtton 145 of the Charitses Act.
lo follow the procedures laid down in Ihe general threclions gNen by Ihe Charity Commrssion
(under section 145(51{b) of Ihe Charities Acl. and
lo slate whelher mallers have come to my attention.
Basis ol Independent examinerfs statement
My examination was carried out in accordance general direclions given by the Charity
Commission. An examination indudes a reviESV of the accounting records kept by Ihe charity and a
comparison of Ihe accounls presented wth Ih)se records. It also includes consideration of any
unusual items or disclosures ￿ the accounts. and seeknng explanabons from the trustees concerning
any such malters. The procedures undertaken do not prowde all the eviden￿ that would be reqLired
in an audit. and consequently no opuiion is given as lo whether the accounts p￿Sent a Irue and fai
vithv and the report is limited lo those mailers sel oui ￿ the slaiement below.
Independent examiners ststement
In connection bmlh my examination. no maller has come lo my atiention
l. which gives me reasonable cause lo befieve that in, any material respeci, the requirements:
lo keep accounting records in accordance wilh secknon 130 of the Charities Aci" and
to prepare accounts which accord with the accounting records and compty with Ihe acojunbng
reqU1￿MentS of the Charities Act have not been met; or
2. to whi¢h, In my opinion. attenbon should be dravm lo enable a proper undersl8nthng of the accounts
lo be reached.
'Dehshid.&iC&-;
Signalure:
Accounionli
Suite 4. Second Fl
84 Uxbrid9e Road. E811r￿. Londorkwl J 8RA
07B 2813 0705 T£l-. 020 35815?5?
Emwl.. uifD@dehsh1d￿dCp.￿5ffl
Web: YNM.DehshidAndCo.com
Name: M.R DE
HID
Date: 0310212025
Professional Qualrfication:
AAT The professional body for accounting tethnicians under licen￿ number 6250
Address Suite 4, Second Floor 84 Uxbridge Road Ealing London W13 8RA

Persian Advlce Bureau
Statement of Financial Activitss
For the Year ended 4th April 2025
Notes
Unreslricted Restricted
F￿vIS
Funds
Total
Funds
Total
Funds
2025
2025
2025
2024
Income from:
Donations
3,636
181
Charilable Activities
224.665
224.665
289,262
Other income
Total Income
224,665
228.301
289,443
Expendlture on:
Charitable Adrvities
246,613
246,613
246,613
246,613
189,923
189.923
Tolal Expenditure
Nel Income and (Expenditure)
before transfers
-21.948
-18.312
99.520
Transfers
Nel Incoffle and {Expendilure)
3.636
-21.948
-18.312
99,520
Reconclllatlon of Funds
Total Funds Broughl Forward
11.525
260097
271,622
172,102
Total Funds Carried
Forward
271,622
15,161
238,149
253,310

Persian Advice Bureau
Balance Sheet
For the Year ended 4th April 2025
2025
2024
Notes
Flxed Assets
Tangible Assets
5.952
7.936
CurrentA5s•ts
Debtors
7,585
Cash at Hand and Bank
241.712
262.347
250.765
269.932
Creditors- Amounts falling
due within one year
Not Current Asspts
12QJ
250.284
268,732
278,668
Totsl Assets less Current
Libilities
256,236
Creditor5: Amounls falling
due In more than in year
Net Assets
2926
5046
253.310
271.622
Funds
Restricied Funds
238.149
260.097
Unrestricted Funds
10
15.161
253,310
11.525
271,622
The trustees declare that they have approved the accounts above. Signed on behaw ofthe tharitvs
Iruslees:
The Trustee5 dedare that they have approved lI￿S reF*NL
Full Name:
Fotjjon Naini
Trustee
Position:
Signature..
Dale-
0310212025
37//
020 5446 7716

Persian Advice Bureau
Notes to the financial statements
For the Year ended 4th April 2025
Basls of accounting
The financial statements have been prepared in accordan￿ with Accounting and Reporttng
by Charities.. Slalemenl of Recommended Practice applicable to charities piepafing their
accounts in accordance wilh the Finanaal Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102), the Financial
Reporting Standard applicat4e in the UK and Repubfic of Ireland (FRS 1021.
Persian Advice Bureau meets the definition ol a pubfic benefft entity under FRS 102. Assets and
Ltabilibes are initially recognised at hisiorical cost or transa¢*on value unless othery￿se stated in
the relevant accounting pofiGy note(s).
In preparing the accounts, the Irustees have considered vthether in apptytng the acc4)unting
polioes required by FRS 102 and the Chariknes SORP FRS 102 the reslalemenl of comparative
items was required. After due consideration. il was conduded Ihat no restatement of the
comparatives required.
The financial slatemenls have been prepared on a going COn￿M basis. In a￿1VIng al this
condusion, the Irustees have laken inlo accounl any material uncertainties that may affect the
charity's ability to conknnua as a going concem.
Recognition of Incomlng Resources
These are induded in the Statement of Financial Activitses (SOFA) when:
the chafity becomes entttled to the resOur￿s.
the trustee5 are virtually cerlain they wll receive the resoutces", and
the monetary value can be measured V￿th suffi(ienl refkablltty.
Funds Structure
Unrestricted income funds comprise those fund5 which the truslees are free to use for any
purpose in furtherance of Ihe charitable objeds. Unrestricted funds indude designaled
funds where Ihe Iruslees. al their discretion. have created a fund for a spectfic purpose.
Restricted funds are funds which are to be used in accordan￿ ￿￿th speafic restrictions imposed
by the funder.
Income recognition
All income is recognised once Ihe charity has enttuement to the income. there is suffioent
certainty or re￿Ipl and so il is probable Ihal the income will be received. and the amount ol
income re￿1vable can be measured reliably.
Grants and Donations
Grants and donations are only induded in the SOFA vthen the charity has unconditional
entitlement to the resouTces. Oonations represent voluntary amounts received during the year.
Expenditure recognltlon
Liabiltbes are recognised as expenditure a5 soon as there is a legal or conslrudNe
obligation committing the charity to that expenditure. it is probable Ihat settlement be
required and the amount of Ihe obligation can be measured ￿liablY.
All expenditure is accounted for on an accruals basis. All expenses. induding support costs and
govemance costs. are allocated or apportioned to the appbcable expenditure headings in
the stalement of financial activities.

Perslan AdviGe Bureau
Notes to the financial statements
For the Year ended 4th April 2025
1. ACCOUNTING POLICIES (continued}
Cash Flow Ststement
The Charity has taken advanlage of FRS 102 {Section 1A) vknlch exempts small chariknes from
preparing Cash Flow Sialements
Trade Debtors
Trade and other deblors are recognisod at the settlefflenl amount due. Prepayments are valued al the
amounl prepaid.
Trade Credttors
Credttors and provisions are reCog[￿Sed ￿ere Ihe tharity has a present t)biigali¢M resutting from a
past event that ￿11 probabty resull in Ihe transfer of furth lo a thtrd party and the amount due to sewe
Ihe obfigalion can be measured or eslimale(I refRbty.
Depreclation
Depreoalion is c8lcJJlaled so as to WTile off Ihe Cost of an asset. less lis estimaled residual value.
over the useful e¢onofflic lrfe of that asset as follows:
Motor Vehicles- 25% Sioghl line basis
2. Donations
Unrestricted Funds
2025
Totsl Funds 2025
Totsl Funds 2024
Donated Senrfces
3,636
181
Incorning resources from Ch3ritsble Activities
Unristricted Restricted
Total
Total
Funds 2025 Funds 2025 Funds 2025 Funds 2024
Young Bamet Foundation
Community Bar
Barnet and Southgate
Summer Fun project
London Borough of Bamel
Bamet Homes Ltd
The Finchley Pro
ARNOLD CLARK AUTOM
SEMBLE NETWORK LTD
TRUST FOR LONDON
3,600
278
3,400
1012
214.206 249.009
10.000
45g
214.206
10000
459
1.373
34,500
228,301 293.172
3.636
224,665

Perslan Advice Bureau
Notes to the financial $tstements
For the Year ended 4th Aprll 2025
4. Expenditure on Charitable Activities
Unristrlcted Restri¢ted
Total
Total
Funds 2025 Funds 2025 Funds 2025 Funds 2024
Support Servi￿$
246.613
246.613
189.923
246.613
246,613
189,923
5. Tanglble Fixed Assets
Molor
Vehides
Cost
Al 5th Aprll 2024
Disposal
Additions
At 4th April 2025
16.998
16,993
Depreciation
At 5th April 2024
Charge for ihe Year
Al 4th April 2025
9.062
1,984
11,046
Nèt 8ook Value
At 4th April 2025
Al 4th April 2024
5,952
7.936
6. Debtors
2024
2024
Other Debtors
9,053
7,585
7. Creditors: Amounts due in less than one year
2025
2024
AccNals
1,2¢]0
1200
8. Creditors: Amounts due in more than one year
2025
2024
Loan
2923
5046

Perslan Advlce Bureau
Notes to the finan¢i215tatements
Forthe Yearended 4th April 2025
8. Restrlcted Funds
Balance
at
5th
Aprfl
2024
Balance
at
4th
April
2025
Incoming
Resources
Outgoing
R8sources
Transfers
London Legal Support
Young Bamet Foundation
Bamet Homes Lld
Summer Fun project
London Borough of Bamet 256.497
Inclusion Bafflet
The Finchley Pro
3,600
3.600
10,iJoo
10,000
214.206
236.154
234,549
459
459
260,097
224.665
246,613
238,149
10. Unrestricted Income Funds
Balance
at
5th
April
2024
Balance
4th
April
2025
Incoming
Outgolng
Resources Resources
Transfe
General Funds
11.525
3,636
15,161
11. Th8 Trustees do receive remuneration in respect of their role as Tnjslees.

## 



## 




## 

||`Notes`|`Unrestricted`|`Restricted`|`Total`|`Total`|
|---|---|---|---|---|---|
|||`Funds`|`Funds`|`Funds`|`Funds`|
|||`2025`|`2025`|`2025`|`2024`|
|`Income from:`||`ε`|`£`|`ε`|`£`|
|`Donations`|`2`|`3,636`||`3,636`|`181`|
|`Charitable Activities`|`3`||`224,665`|`224,665`|`289,262`|
|`Other income`||||||
|`Total Income`||`3,636`|`224,665`|`228,301`|`289,443`|
|`Expenditure on:`||||||
|`Charitable Activities`|`4`||`246,613`|`246,613`|`189,923`|
|`Total Expenditure`|||`246,613`|`246,613`|`189,923`|
|`Net Income and (Expenditure)`<br>`before transfers`||`3,636`|`-21,948`|`-18,312`|`99,520`|
|`Transfers`||||||
|`Net Income and (Expenditure)`||`3,636`|`-21,948`|`-18,312`|`99,520`|
|`Reconciliation of Funds`||||||
|`Total Funds Brought Forward`||`11,525`|`260097`|`271,622`|`172,102`|
|`Total Funds Carried`<br>`Forward`||`15,161`|`238,149`|`253,310`|`271,622`|





|||`2025`||`2024`||
|---|---|---|---|---|---|
||`Notes`|`£`||`£`||
|`Fixed Assets`||||||
|`Tangible Assets`|`5`|`5,952`|||`7,936`|
|`Current Assets`||||||
|`Debtors`|`6`|`9,053`||`7,585`||
|`Cash at Hand and Bank`||`241,712`||`262,347`||
|||`250,765`||`269,932`||
|`Creditors: Amounts falling`|`7`|`481`||`1200`||
|`due within one year`||||||
|`Net Current Assets`|||`250,284`||`268,732`|
|`Total Assets less Current`|||`256,236`||`276,668`|
|`Libilities`||||||
|`Creditors: Amounts falling`|`8`||`2926`||`5046`|
|`due in more than in year`||||||
|`Net Assets`|||`253,310`||`271,622`|
|`Funds`||||||
|`Restricted Funds`|`9`||`238,149`||`260,097`|
|`Unrestricted Funds`|`10`||`15,161`||`11,525`|
||||`253,310`||`271,622`|





## 

## 



## 

## 

## 

## 

## 

||`Unrestricted Funds`<br>`2025`|`Total Funds `|`2025`|`Total Funds `|`2024`|
|---|---|---|---|---|---|
||`£`|`£`||`£`||
|`Donated Services`|`3,636`|`3,636`||`181`||



||`Unristricted`|`Restricted`|`Total`|`Total`|
|---|---|---|---|---|
||`Funds 2025`|`Funds 2025`|`Funds 2025`|`Funds 2024`|
||`£`|`£`|`ε`|`£`|
|`Young Barnet Foundation`|||`이`|`3,600`|
|`Community Bar`|||`0`|`278`|
|`Barnet and Southgate`|||`이`|`3,400`|
|`Summer Fun project`|||`0`|`1012`|
|`London Borough of Barnet`||`214,206`|`214,206`|`249,009`|
|`Barnet Homes Ltd`||`10000`|`10,000`|`이`|
|`The Finchley Pro`||`459`|`459`|`1,373`|
|`ARNOLD CLARK AUTOM`|||`이`||
|`SEMBLE NETWORK LTD`|||`0`||
|`TRUST FOR LONDON`|||`이`|`34,500`|
||`3,636`|`224,665`|`228,301`|`293,172`|





## 

## 

||`Unristricted`|`Restricted`|`Total`<br>`Total`|
|---|---|---|---|
||`Funds 2025`|`Funds 2025`|`Funds 2025 Funds 2024`|
||`£`|`£`|`£`<br>`ε`|
|`Support Services`||`246,613`|`246,613`<br>`189,923`|
||`0`|`246,613`|`246,613`<br>`189,923`|
|`5. Tangible Fixed Assets`||||
||||`Motor`|
||||`Vehicles`|
|`Cost`|||`Σ`|
|`At 5th April 2024`|||`16,998`|
|`Disposal`||||
|`Additions`||||
|`At 4th April 2025`|||`16,998`|
|`Depreciation`||||
|`At 5th April 2024`|||`9,062`|
|`Charge for the Year`|||`1,984`|
|`At 4th April 2025`|||`11,046`|
|`Net Book Value`||||
|`At 4th April 2025`|||`5,952`|
|`At 4th April 2024`|||`7,936`|
|`6. Debtors`||||
||`2024`||`2024`|
||`£`||`£`|
|`Other Debtors`|`9,053`||`7,585`|
|`7. Creditors: Amounts due in less than one year`||||
||`2025`||`2024`|
||`£`||`£`|
|`Accruals`|`1,200`||`1200`|
|`8. Creditors: Amounts due in more than one year`||||
||`2025`||`2024`|
||||`ε`|
|`Loan`|`2923`||`5046`|





## 

## 

## 

|`. Restricted Funds`||||||
|---|---|---|---|---|---|
||`Balance`||||`Balance`|
||`at`||||`at`|
||`5th`||||`4th`|
||`April`|`Incoming`|`Outgoing`||`April`|
||`2024`|`Resources`|`Resources`|`Transfers`|`2025`|
||`£`|`£`|`£`|`£`|`£`|
|`London Legal Support`||||||
|`Young Bamet Foundation`|`3,600`||||`3,600`|
|`Bamet Homes Ltd`||`10,000`|`10,000`||`0`|
|`Summer Fun project`|||||`0`|
|`London Borough of Barnet`|`256,497`|`214,206`|`236,154`||`234,549`|
|`Inclusion Barnet`|||||`0`|
|`The Finchley Pro`||`459`|`459`||`0`|
||`260,097`|`224,665`|`246,613`||`238,149`|



## 

||`Balance`||||`Balance`|
|---|---|---|---|---|---|
||`at`||||`at`|
||`5th`||||`4th`|
||`April`|`Incoming`|`Outgoing`||`April`|
||`2024`|`Resources`|`Resources`|`Transfers`|`2025`|
|||`£`|`£`|`£`|`£`|
|`General Funds`|`11,525`|`3,636`|||`15,161`|