CHARITY REGISTRATION NUMBER: 1174132 ## ZAZAI ASSOCIATION IN GB ## Unaudited Financial Statements 31 March 2022 ## Zazai Association In GB ## Financial Statements ## Year ended 31 March 2022 ||**Page**| |---|---| |Trustees' annual report|**1**| |Independent examiner’s report to the trustees|**4**| |Statement of financial activities|**5**| |Notes to the financial statements|**7**| |Detailed statement of financial activities.|**11**| ## Zazai Association In GB ## Trustees’ Annual Report ## Year ended 31 March 2022 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022. **Reference and administrative details** **Registered charity name** Zazai Association In GB **Charity registration number** 1174132 **Principal office** 35 Blackbird Hill NW9 8RS London **The trustees** Mr. Abdul Wakil Mr. Zarifkhan Nawazai Mr. Asad Aruybi Mr. Gul Kandagar Mr. Bakhtar Zazai Mr. Abdul Rahmani Mr. Emal Khan Arubi R&R Accountancy Services Limited Certified Chartered Accountants 2 1 9 - A **Independent examiner** Cricklewood Broadway London NW2 6JX ## **Structure, governance, and management** There were no changes in any structure, governance and management for the period ended 31 March 2022. The charity is controlled by its governing document, a deed of trust, and constitutes an incorporated charity. ## **Objectives and activities** The Charity’s activities during the year are described in detail below: To promote social inclusion for the public benefit by preventing people from the Afghan community resident in the United Kingdom becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. General Charitable Activities: Education/Training Religious activities provides buildings/facilities/open space and providing funeral services. Income from the donations was £55,123.93 in 2022 as compared to £42,844 in 2021. In this amount £55,123.93 relates to unrestricted funds. The unrestricted funds expenditure for 2022 was £32,379.85 as compared to £25,987 in 2021. 1 Zazai Association In GB Trustees. Annual Report (continuedj Year ended 31 March 2022 Financial Tevigw Designated Funds.. The Charity does not have any designate(J furKts. Dis¢ounled, Continuing and Acquired OperatK)ns". All the charity's operations are continuing and ther8 are no operations that were discontinued or a￿uIred during the year. Funds In d•ficlt: No funds are in defiot at the balance she8t dale. Funds in surplus.. There was an operating surplus of £22.744.08. Int•r-funds Loan.. There were inter-fund loans outstanding at the balar￿ sh8et date. Plans for futur• perlods. The charity is collecting fur¥J$ lo generate more stablè income to support the charitable activities and donate towards good causes for people in need. The charity would also focus on the collection of funds lo contribute towards the fic*)ds and earthquakes victims all over the worhj. REsPONSIBIL￿rEs OF THE TRUSTEES The Charity's Iruslees are resp)nsible for p￿paring the Trustees Annual Report and the financial slalements in accordance with applicable law and regulalions. Thg law applicablg tocharil*s in England and Wales roquirgs Ihg trustggs to p￿pare financial stalgments lor each financi81 ye8r. Under that law the trustees have elecled lo Wep3￿ the financial stslemtrnls in accordance with United Kingdom Generalfy Acceplwj Accounting Practice (United Kingdom Accounting Standards and applicable lawl. The trustees must nol approve ihe financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the charity and the income and expenditure of the charty for that period. In preparing these financial slalemenls, the trustees are required lo= select suitable accounting poI￿leS and then applythem consistently,'observe the meth(hJs and princi￿eS in the Charities SORP. makejudgements and accounting estimates thal are reasonable and prudent. state whether applicable accounting slaThkTds have been followed. subject to any material Zazai Association In GB departures disclosed and explained in Ihe financial statements. prepare the financial slatements on the going con￿rn basis un￿sS it is inappropriate to presume Ihatthe charity will conlinue in operation. The Irustees a￿ responsible for keeping adequate accountsng records thal are sufficient to show and explain the charity's iTansaclions and disclose with reasonable accuracy at any time the financial position of the charity and enable them lo ensure Ihat the financial statements comply wilh the Charities Act 1993 and the Charity IAccounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charty and hence for taking reasonable steps for the prevention and daleclion ol fraud and other irregularities. The Iruslees, annual report was apwjved on 2W December 2022 and signed on behalf of the board of trustees by: Mr. Emal Khan Arubi Trusto ## Zazai Association In GB Independent Examiner’s Report to the Trustees of The Mosque and Islamic Centre of Brent ## Year ended 31 March 2022 I report to the trustees on my examination of the financial statements of The Mosque and Islamic Centre of Brent (’the charity') for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements 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 Act. ## **Independent examiner's statement** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 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 respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Qaiser Chowdhry Certified Chartered Accountants 219-A Cricklewood Broadway London NW2 3HP ``` 4 ``` Zazai Association In GB ## _**Statement of Financial Activities for the year ended 31 March 2022**_ |**Note**
**Income & Endowments from:**
**4**
Donations & Legacies
Funeral Subscriptions
**Total income**
**Expenditure on:**
**5**
Charitable activities
Governance Costs
Others
**Total expenditure**
**Net income for the year**
**Net income after transfers**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
13,657
41,467
**55,124**
11,934
3,610
16,635
**32,179**
**22,945**
**22,945**
**22,945**
42,950
**65,895**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
**-**
-
-
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**13,657**
**41,467**
**55,124**
**11,934**
**3,610**
**16,635**
**32,179**
**22,945**
**22,945**
**22,945**
**42,950**
**65,895**|**Prior Year**
**Total**
**Funds**
**2021**
**£**
36,375
6,469| |---|---|---|---|---| |||||**42,844**| |||||4,262
3,882
17,843| |||||**25,987**| |||||| |||||**16,857**| |||||**16,857**| |||||**16,857**
26,093| |||||**42,950**| The statement of financial activities includes all gains and losses recognised in the year. All activities derive from continuing operations **The notes attached on pages 7 to 11 form an integral part of these accounts.** Zazai Association In GB Notes to the Financial Statements (continued) Year ended 31 March 2022 BALANCE SHEET AS AT 31st MARCH 2022 Notes 2022 2021 Current a8SOt$ Debtors 1.333 65.362 1.333 42.617 Cash at bank and in han Totsl ¢urr•nl a$$•t$ 66,695 43,950 Cr8ditor8- amounts lalling due within one yoar 1,000 Not curr•nt a$••ts 65.895 42,950 Th• total n•t a$80ts of th• charlty 65.895 42,950 Th• total n•t as80ts of th• ¢harlty ar• lund•d by th• lurKl8 of th• ¢harlty, as follo￿:. Unrestri¢lgd Revenue Funds 65.895 42,950 Totsl ¢h¥rtty fund• The Trustees acknowledge their respOns￿l￿ties lor cwtr4yiThJ wlh th8 r￿1￿MentS ol charity leg4slatSon wth respect lo ccounting ￿cOrdS an¢ the para￿On of accoun Mr. Emal Khan Arubl Trustee Mr. Asad Aruyb Trustee Approved by the i￿rd of trusiees ￿ 23rd Decembef 2022 The notes attached on pages 7 to 14 form an Integral part of these accounts. Zazai Association In GB ## Notes to the Financial Statements ## Year ended 31st March 2022 ## **1. General Information** The charity is a public benefit entity and a registered charity in England and Wales and is incorporated. The address of the principal office is 35 Blackbird Hill, London NW9 8RS. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 3. Accounting policies ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity’s ability to continue. ## **Judgements and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. - legacy income is recognised when receipt is probable, and entitlement is established. ## Zazai Association In GB ## Notes to the Financial Statements _(continued)_ ## Year ended 31 March 2022 - Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. |**4.**
**Donations, Grants and Legacies**
**Donations and gifts from individuals**
Donations - Friday Collections
Donations - Funeral Fund
**Total donations and gifts from individuals**
**All the income in the prior year was unrestricted.**|**Current**
**year**
**Unrestricted**
**Funds**
**2022**
**£**
29,141
36,221
**65,362**|**Current**
**year**
**Restricted**
**Funds**
**2022**
**£**
-
-
**-**|**Current**
**year**
**Total**
**Funds**
**2022**
**£**
**29,141**
**36,221**
**65,362**|**Prior Year**
**Total**
**Funds**
**2021**
**£**
36,375
6,469| |---|---|---|---|---| |||||**42,844**| |||||| ``` 8 ``` Zazai Association In GB Notes to the Financial Statements (continued) Year ended 31 March 2022 Expondituro on charitable activitio5- Direct Spending Current year Unr•$M¢¢• Fund$ Current year R•$trl¢t• d Funds Current year Total Fund5 Prior Year Total Fund$ Currnnt Y￿r 2022 2022 2022 2021 Charitsble aclivibes-Funeral s8r¥rAs 11,934 11.934 4,262 Gov•rnan¢o Cos1• Accountancy Fees Premises Rent 8tX) 800 1,000 16,000 380 16,CK#) 16.000 Light & heat Rates 596 Insuran( 241 241 1,463 2,882 Legal & Pro18S5ional F88S 2.810 2,810 Total dlr•¢t •p•ndlng 32,380 32,380 25,987 All th• oxp•ndltur• In th• pdor y••rwas unr•sirl¢t•d. 6. D•btor• 2022 2021 Prepaym8nts 1,333 1,333 1.333 1.333 Credltors: amounts falllng due wlthln one year 2022 2021 A¢crued Accountan¢y Fees 800 1,000 BOO 1,000 ## Zazai Association In GB ## 8. **Unrestricted Revenue Funds** |8.**Unrestricted Revenue Funds**||| |---|---|---| |**As at 31 March 2022**
**Funds**
**brought**
**forward from**
**2021**
**£**
**_Unrestricted funds: -_**
General Donations
40,743
Funeral Services
2,207
**Total unrestricted and designated funds**
**42,950**
Net movement in funds, are as follows:
**Incoming**
**resources**
**£**
**_Unrestricted funds: -_**
General Donations
13,657
Funeral Services
41,467
**55,124**
**Comparatives for movement in funds - 2021**
**As at 31 March 2021**
**Funds**
**brought**
**forward from**
**2020**
**£**
**_Unrestricted funds: -_**
General Donations
26,093.00
Funeral Services
-
**Total unrestricted and designated funds**
**26,093**
Net movement in funds, are as follows:
**Incoming**
**resources**
**£**
**_Unrestricted funds: -_**
General Donations
36,375
Funeral Services
6,469
**42,844**|**Net**
**Movement**
**in Fund**
**£**
(11,069)
34,014
**22,945**
**Resources**
**expended**
**£**
(20,665)
(11,514)
**(32,179)**
**Net**
**Movement**
**In Fund**
**£**
14,650.00
2,207.00
**16,857 **
**Resources**
**expended**
**£**
(21,725)
(4,262)
**(25,987)**|**Funds**
**carried**
**forward to**
**2023**
**£**
**29,674**
**36,221**| |||**65,895**| |||**Movement**
**in funds**
**£**
**(7,008)**
**29,953**| |||**22,945**| |||**Funds**
**carried**
**forward to**
**2021**
**£**
**40,743**
**2,207**| |||**42,950**| |||**Movement**
**in funds**
**£**
**14,650**
**2,207**| |||**16,857 **| 10 Zazai Association In GB ## **Income and Expenditure Account for the year ended 31 March 2022** |**_Income_**
Income - Friday Collections
Income from funeral donations
Government Grants
**Total Income**
**_Expenditure_**
Charitable Activates
Grants made for funeral services
Rates and water charges
Light heat and power
Premises rent
Insurance
Other legal and professional
Independent Examiner's fees
**Total expenditure in the year**
**Net income**|**2022**
**£**
13,657
41,469
-|**2021**
**£**
19,153
6,469
17,222| |---|---|---| ||**55,126**|**42,844**| ||218
11,715
398
-
16,000
241
2,810
800
**32,181**
**22,945**|-
4,262
-
380
16,000
1,463
2,882
1,000| |||**25,987**| |||| |||**16,857 **| This page does not form part of the statutory financial statements 11