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2024-12-31-accounts

Date: 7 July 2024 Time: 7:00 PM LocaGon: Online via Zoom

Minutes of the Annual Mee/ng of the Trustees

1. A5endance

The following trustees were present:

No other persons were in aEendance.

2. Opening

Rev. Edward Hovsepian Mehr opened the meeGng with prayer, welcoming the trustees and giving thanks to God for His provision and faithfulness throughout the past year.

3. Approval of Previous Minutes

The minutes of the Annual Trustees’ MeeGng held on 9 July 2023 were reviewed and unanimously approved as an accurate record.

4. Financial Review

Treasurer Shima Pishehvarz presented the financial report for the 2023–2024 financial year. Key points included:

5. Church Ac/vi/es and Progress

Rev. Edward reported on the spiritual and pracGcal life of the church, highlighGng:

6. Looking Ahead: Plans for 2024–2025

The trustees discussed strategic prioriGes for the year ahead, including:

7. Governance and Risk Review

The trustees reviewed the governance structure, safeguarding policies, and risk management procedures. No significant issues were idenGfied, and all trustees reaffirmed their commitment to fulfilling their legal responsibiliGes.

8. Formal Resolu/ons

The following moGons were tabled and approved:

• Budget Delega/on:

An annual budget of £180,000 was provisionally approved for submission to the BudgeGng CommiEee for review and implementaGon.

• Pastoral Succession Planning Commi5ee:

Pastoral Future Planning Group: A working group will be established to prepare for pastoral succession in the coming years, ensuring the process remains transparent and prayerful.

9. Prepara/ons for 20th Anniversary Celebra/on (2025)

The trustees discussed plans for celebraGng the church’s 20th anniversary in May 2025. Arrangements will be made to invite guest speakers and musicians, and volunteer coordinaGon will begin in advance.

10. Closing

Rev. Edward concluded the meeGng with words of appreciaGon for the unity among the trustees and the conGnued faithfulness of the congregaGon. The meeGng closed with prayer.

Mee/ng Adjourned : 8:45 PM Minutes submi5ed by : Shima Pishehvarz

North London Iranian Church

Report and Accounts Year ended 31st December 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

NORTH LONDON IRANIAN CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2024

ADDRESS FOR CORRESPONDENCE 50 Long Lane Finchley London N3 2PU GOVERNING DOCUMENT Constitution dated 3rd March 2016 CHARITY REGISTRATION NUMBER 1165863 TRUSTEES RESPONSIBLE FOR Malcolm Stuart Steer MANAGING THE CHARITY Shima Pishehvarz Rev Edward Hovsepian Mehr (resigned 14th October 2025) Seyed Amir Amiri Ghahfarokhi (appointed 15th October 2025) INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX

Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts

Page 1

NORTH LONDON IRANIAN CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

Objects of the charity

The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:

The primary object of the NLIC, as set out in its governing document, is to advance the Christian religion for the benefit of the public.

NLIC is firmly committed to fulfilling the Great Commission as found in Matthew 28:19–20, through evangelistic outreach and the discipling of Iranians and other nationalities. This mission begins in the UK and extends into Europe and beyond, often in cooperation with other churches and ministries that share this vision.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

To advance the Christian faith for the public benefit—particularly, though not exclusively, among Farsispeaking communities—by promoting and supporting Christian worship, teaching, discipleship, and fellowship in accordance with the core tenets of the Christian faith.

We are actively engaged in serving Iranian refugees, the Deaf community, and the elderly within our local communities. Our ministry is supported by various volunteer-led committees who are dedicated to serving God among Iranians. We also provide translation of our Sunday sermons to ensure non-Farsispeaking attendees can fully participate in our services.

The following regular activities have been maintained throughout the year:

These ministries have helped foster spiritual growth, community connection, and faith formation among members and attendees.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Page 2

Financial review

During the year receipts increased by £68,717 to £224,299, and payments decreased by £46,353, to £176,506. As a result the cash held by the charity increased by £47,793, to £243,984, of which £207,981 is unrestricted and can be used for any charitable purpose.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £80,000 (which equates to about 6 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £207,981 and the charity is complying with its reserves policy.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

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

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

Shima Pishehvarz

……………………………………………………….. Shima Pishehvarz (Oct 27, 2025 17:54:39 GMT) MRS SHIMA PISHEHVARZ Oct 27, 2025 Date:_____

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

NORTH LONDON IRANIAN CHURCH

I report to the trustees on my examination of the accounts of North London Iranian Church ('the charity') for the year ended 31 December 2024 on pages 5 to 8 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I draw attention to note 4 to the accounts where it is noted that the employment of related parties was not permitted by the governing document. As noted, the charity have now ensured that no related parties are employed. I have reported this to the Charity Commission in line with my statutory duty.

Other than the matter referred to above, I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sarah Crispin

Sarah Crispin (Oct 30, 2025 20:54:51 GMT)

Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Oct 30, 2025

Page 4

NORTH LONDON IRANIAN CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Funds
General Designated Restricted
Funds Funds Funds 2024 2023
Notes £ £ £ £ £
Income receipts
Donations 152,350

 -
 - 152,350 132,786
Gift aid receipts 9,696
 -
 - 9,696 21,302
Grants -
 -
 58,603 58,603 -
Bank Interest 1,530
 -
 - 1,530 1,494
163,576 - 58,603 222,179 155,582
Capital and similar receipts
Loan repayments 2,120 - - 2,120 -
2,120 - - 2,120 -
Total receipts 165,696 - 58,603 224,299 155,582
Payments
Payments
in
relation
to
activities undertaken directly		 charitable 2 114,420 - 22,600 137,020 219,369
Grants
paid
in
relation
to
activities undertaken by others		 charitable 3 15,405 - - 15,405 -
129,825 - 22,600 152,425 219,369
Loans made 5,000 - - 5,000 3,491
Loan payments made 19,081 19,081 -
24,081 - - 24,081 3,491
Total payments 153,906
 -
 22,600 176,506
 222,860
Net
of
receipts
transfers		 / (payments) before 11,790 - 36,003 47,793 (67,278)
Transfers between funds 5 - - - - -
Net movement in funds 11,790 - 36,003 47,793 (67,278)
Cash funds as at last year end 196,191 - -
 196,191
 263,469
Cash funds at this year end A 207,981 - 36,003 243,984 196,191

The notes on pages 7 - 8 form part of these accounts.

Page 5

NORTH LONDON IRANIAN CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
A
Cash funds
Cash at bank with immediate access
B
Other monetary assets
Gift aid due to charity
Loan Repayments		 General
Designated
funds
funds
£
£
207,981
-
207,981
-
-
-
10,580
-
10,580
-
Unrestricted Funds		 Restricted
funds
£
36,003
36,003
-
-
-		 2024
£
243,984
243,984
-
10,580
10,580		 2023
£
196,191
196,191
-
7,700
7,700

The charity is expecting to claim gift aid on some donations received before 31 December 2024 but as it is not currently able to estimate the amount accurately a debtor has not been included above

C
Liabilities
Falling due within one year
Loans
Pension
Fee for Independent Examination
Iranian Christian Fellowship
Accrued expenses		 -
84
1,440
14,495
16,019		 -
-
-
-
-
-		 -
-
-
-
-

-		 -
84
1,440
14,495

-
16,019
 19,081
-

1,080

15,405
-
35,566

D Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf by:

Shima Pishehvarz

Shima Pishehvarz (Oct 27, 2025 17:54:39 GMT) -------------------------------------------Mrs Shima Pishehvarz

Oct 27, 2025 Date: ____

The notes on pages 7 - 8 form part of these accounts.

Page 6

NORTH LONDON IRANIAN CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. However, it has now taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 6 below.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment costs (see note 4)
Ministry expenses
Youth and children's work
Equipment
Rent
Telephone
Travel and Hospitality
Administration
Accountancy
Gifts
Projects
3
Grants paid in relation to charitable activities undertaken by others
Grants for:
Iranian Christian fellowship (ICF)
UK Mission		 Unrestricted Fun
General
funds
£
50,637
9,871
384
-
26,696
1,867
9,629
1,591
4,998
8,747
-
114,420
15,405
15,405		 ds
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
22,600
-
-
-
-
-
-
-
-

-
-
22,600
-
-		 Total
2024
£
73,237
9,871
384
-
26,696
1,867
9,629
1,591

4,998

8,747
-
137,020
15,405

15,405		 Total
2023
£
46,725
45,383
553
3,652

29,544

1,778

12,088
879
900
69,347

8,520
219,369
-
-

4 Transactions with related parties

Rev Edward Hovsepian Mehr served as church leader and was paid £39,600 (2023: £0) for serving in that capacity, not for serving as a trustee. This payment is not permitted by the charity's governing document and on being advised of this breech Rev Edward Hovsepian Mehr immediately resigned as a trustee.

The church gave funds to the Iranian Christian Fellowship (ICF) of £15,405 (2023:£35,722). Malcolm Stuart Steer is also a trustee of the ICF.

5 Movement of funds

General funds
Restricted funds
Youth Media Project
Pastor Employment
Total funds		 Opening
balance
£
196,191
-
-
-
196,191		 Receipts
£
165,696
36,003
22,600
58,603
224,299		 Payments
£
(153,906)
-
(22,600)
(22,600)
(176,506)		 Transfers
£
-
-
-
-
-		 Closing
balance
£
207,981
36,003

-
36,003
243,984

The Youth Media Project is to support the production of youth educational videos

The Pastor Employment Fund is to support the employment of Rev Edward Hovsepian Mehr as church leader.

Page 7

NORTH LONDON IRANIAN CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6 Reconciliation with previously reported funds

As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:

Reconciliation of reserves
Previously reported reserves, at 31 December
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included debtors
Exclusion of previously included creditors
Cash reconciliation items expensed
Re-stated reserves, at 31 December
Previously reported results
Adjustments arising from use of receipts and payments basis:
Cash reconciliation items expensed
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
Reconciliation of results		 2023
2022
£
£
172,272
179,046
-
-
(7,700)
(4,209)
35,566
88,632
(3,947)
-
196,191
263,469
2023
£
(6,774)
(3,947)
(3,491)
(53,066)
(67,278)

Page 8

Si¢wwd%hlp I t4mb's PLw4ge Lo￿1￿￿ ECIYRAB D￿r SltS Rt. North knhd•n Itnln Ch#rch I'The Ch•rlty') CONFIRMAYION OF REPRF.5F.NTATIOT4S- INDF.PF.NDF.Nr VXAMif4ATION We Confirn to the b¥1 or0￿r knowled8e Attd bclief, Ihe followin8 Jtstements m•de kn y¢)u in comitttion Jw ex•tthirvAtion of the charlly's fLn•rKial st•termts for Ihe year 31 December 2014. Gtherl Wt •¢know1￿￿ our resKK)nsibility Wmier the Chthn'tio Acl 2011 for pr¢prtnK finantil 5tatemenis which Bive an a¢¢urale wiew of the Ayeipts 4nd payments in Ihe ¢hvtty'S bank atrtyjnt #nd for m￿lThg •ceutat¢ Tepresenlaiions 10 YO￿ out in the tern￿ of the All the battk accwnts a[￿ cash rcc(¥d& ineludJ"n8 for t4ch or lh¢ chusty. have t¢en Tnade available lo you for the pErp95c of yout ond Ill & transacticw deffakth by the charity h¥ve properly retl￿ted 4tHi retordtyj tn thcs¢ bank accowits and bank records &8 Twuired. All cash te¢eiv•J durin8 the year b¥ beaj ¢k8dy x¢wttted for, and hts either been banked or S￿nI ￿ rttord￿ ihe ¢xpuxliture rctords. All other rcwrds a[￿ Tclaied inforniulioD. in£ludin8 minulc5 of Irusiees. mcetin85. hav¢ supplied to yo We under5tBnd that you have ury]ertaken an indeF￿￿nt eLqminatiork. rtther thatl an a￿j1￿ and th&t consquently nD 'In￿ and fair, opinwn hDs been provided by you orl the stalements. The chanty is not wuired to have •n autht, according to either the of the 80vernin8 doeutnent, or Any 5tspu]atw mJe by ll (k)nororJ)dKTParty. StAtemÈnts We have tyviewal the fjnancial 5talement5 whrth have beeo IYep￿•￿ 8￿j are slltÉ5fitsl thai 4ny am¢nthD¢nts SU88ested by yow whi¢h have bcen made to the fiJJan¢i81 sts1em￿ts and the Asstts lld Mabllltl All assets included ik the stameni of assets liakn"litses wcre in existence a￿1 Imned by the eharity ai the year-end dAre and free ally cbatgc. The slaknjent of Lssets and li4bilitses itl￿t$ all tsn￿ble •ssets Iprop¢ny. v¢hicl¢s, and equipment): investments: and debts to the tbarity and by the charity to othu5. Thc dth15 of ail bank accounts oW￿d by the charity have been p￿VIded io YO￿ whether managed by the tnain fin•J*e team or by oth¢rs, and there Are M groups or •rtivities 1¢8dly pan of the ¢h8Tity wbi¢h are not includE(L All osset$ sold or scrap￿d have been excluded ihe prc¢e&ls at£ountcd for in thc gcwuntsng reeord8. I kthtswn liabilities of the charity are included in th¢ list of liabilities. In p3rticu]ar'. • No atTr?￿lS rtceived from wcre received as loan5 rnthcr than gifts. • Th¢re are no ktM)wn liabilitie5 to PAYENIC arising from the staff aTranBements. • The petssion atrangemenis for the stsff art bas¢d on 'defLnLMI contsibution. sthcmes a￿￿ there ore no commithleD￿ le8al or whKh may rquire si8ttlfJc￿t athJiiioDal c¥MItritr￿i1Ott$. At the y¢ar-ettd date thu¢ wcre w material eomrtutm¢nls for grnttts to be pwd. for the rd￿Se of prqJettyl4wpTKnl or long lern? ¢Ontrdrts for80(xWs¢rvi¢e5.

  1. Grhti Ittd donitloni All Bra#ig. donoitons aThJ othcr It￿Me. the rerrript ofwhith ij Mbleei lo iemty •thd condilions. have been noted in th¢ fimnciil Jlalcmrniy L4 resiiieied tneome. The ¢xtndiluTt which met IhNc ttstrklioM18 M ￿orl￿d in the rutricled f￿¢￿ Not¢ S in the ￿¢0￿11$ l¢ivlTh8 b11•￿¢¥ ofttsirKled fuThJJ pf £)fr.￿3 it th• y¢•reThJ. The c￿rity h•s complieil wilh •ll of a¥r¢eMen￿ ind donor r¢xtrkiirnJ Ilwt w￿ld vc a maleriil eifecl on the nMn¢lftl 1111emcn￿ Sn Iht tv¢nt uf n(fvcornplianc¢. In rticiilor.. • Ihere h•• kn no of glftl for speclllc purFKfftS othtt thifi ￿ Aj￿1r￿j by the donor. • All to￿1711￿￿ of ihe ¢kn(• for or Ihe fU￿]Y hd bren m¢t by tK JI ljtttmbtt 2024. S. c.olni Conrern We beliov¢ Ihlt the ¢h•fiiy'5 fI￿r￿111 JtstemeniJ Jhpuld ￿ pttplrd on o BoiTr8 cthcern lsii ort th¢ ST￿r￿Jg thii thLrtffii ArKI fU1u￿ ￿￿¢¢1 uf fijnding or JupFKrl will ￿ Adequ￿¢ for the choYity'5 nerd and with 5uITKienl eonftdeKe thi there li no rtyuirement kn delail mieriil vncertaittiiu in this resptti in th •ccounls. W¢ cofisidered the rim￿111 [￿lIti0n Df th¢ rhllrfly and have ￿l¢l￿d t￿t th¢ fiMncl•l Kx)silion is kquile lo me¢t Ihc futhdin8 n¢tth. We •cknowld¥E t￿1 Ihcre ue bJd8ets for 2025 Alihou8h olso tteogni$in8 that the guxrnl for chritie¥ li Ih•l all do hive li 4nnual ￿d￿Ct. lfi th¢ light of Ihix 15seJ8rnent, th￿j cM$iderin8 the cuTheM levcl of Ye￿rv¢5. the ¢h•rtty wlll have sufficient rese￿1 io be Ible 10 corJlittU¢ OF￿•110￿ for at le•# the nexl 12 from the ￿te of this leir. Ws •Dd rwlatlMI W¢ 4re not of Itty I￿¢BUlan11e￿, I￿1￿￿1n8 frmyd involving mtha8emrnt or mploye¢s of th¢ cknrity: rKJr ￿e we iwarc of afjy bre4the8 or pwible tffwht of re8ulati￿ rttments or the chity'i c0Th5tilution. No ttllegaiion$ of s￿h irre8ulan"IKs. incl¥ding rrnud. or such bre%hu hvecome 10 our notice. lth rtlaitd prtl Th¢ Ch￿ilY ha¥ not or cnt¢rrd into. t lim¢ during the y¢Ar miteri•l ttns•dions with other Ch￿tIeS 0￿r whi¢h intTuerKe is cxerted by Trustec51senioT 5thff or eompnie4'1 bminessu. panit8 loth¢r than A5 it￿1¢8d in the stsiementsl whelhw or not th¢ outc(￿e been ts) Ènllue￿e the pr¢seD141ion ofirwL5Dciitins. Any ￿￿[￿11$)￿ s•l•ry or PyTneni for XTYI￿. Aift or other p4yrtxnt t[￿ to 4ny InisteA firnily n￿rnber or bu$intt$ of o In￿lee. b¢efi fully Kcutately disckntyj in the rIn￿1claI 51iitsnents,' •lon8 with the twne of the iryjivid￿l t￿t￿lI) tonc¢nd. W¢ cknowledg¢ th•1 payments made to Rev FAlw￿d IIov5epthn Mthr in Testttl of hi5 employm¢nt chuff h le•der wet¢ ptrn)rtled by the ¢hority's Bovernin8 (kKUrntrtl And th•¢ in orderto rectify thii bre￿h he hu Dow resiwjed u • Irusiee. EvtDts •fter the ytlr-end No even¢s or trJnM¢iion$ haye occurrtyj sirrte the year-en4 or are p¢ndtn& whith ctrjld ￿¥t A MaWL￿ effert on thc chuity'$ posiiityj or which of such signific￿￿e rrt rtlaiion w the chuity's •ffairs th1 they should be in thE trus¢eeJ' rerKprt in crfder to •¥0￿ giving 4 misleadin8 view of th¢ ckniity'y rim￿1￿} position. Thue is liliKation u) proytss or￿dIn We wnfjrni th•t th¢ abDve st**ments are mad¢ on tb¢ bAsis of cwuirics of mana8emenL voluDlctts And stsff with relevaoi knowled8¢ •ThJ expcnc￿c larf where 4ppropTiaie. of inspectton of suwoniJJg d￿uMentation) SLthficiaJt to ￿tiSfy out5elve5 wc can properly make each of thtm to ythL Y(￿1 fiithfully Oobe+knWofihe TruJtsex.'

Ikl11 ￿ InAiciIAI ¢nLx1 sm IhL' Ill￿1￿1￿1 lil tif ln IPrt' i￿1 iiimiii I1￿1Th ill Il¥lliw i iiypl lll firf tht In ih. Iiphi Ihii A4WIKYlt. [] ¢wr¢th kntl vl ¢&•T¥ty ￿11 Ithr tkntsc Mhirh li ¢X4yW styif(K empni¢•'l ￿lI￿¢d i(thr iDth'a¢¢J in fIn￿lI1 ￿&T￿nI) TAlthvrt the J¥5 ii? th¢ 1¢ Iht fD•& ￿ Rev I'Alw¥d Ilpw￿n of bil cmplEi!T1lL￿¢ k.kY Jxnniijtyj h). th ehwity's thL III ITf(kYlLb r¢dif) this ho rn)ILY1￿ ¢ifM thc ￿)￿￿.¥ in th¢ mj1k•JJn8 l'ifwaf Ik (hllriiy x firww1F￿U( ¢xh ufthuD Iuyo