CHARITY REGISTRATION NUMBER." 1174132 ZAZAI ASSOCIATION IN GB Unaudited Financial Statements 31 March 2024 ZAZAI ASSOCIATION IN GB Financial Statements Year ended 31 March 2024 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Notes to the financial statements Detailed statement of financial activities. li ZAZAI ASSOCIATION IN GB Trustees, Annual Report Year ended 31 March 2024 The trustees present their report and the unaudited financial statements of the charity for the yearended 31 March 2024 Reference and admlnlstratlve dets115 Re8lStered charity nzme Zazai Association In GB Charity registration number 1174132 Prlnclpal Office 35 Blackbird Hill NW9 8RS London The Trustees Mt. Abdul Wakil Mf. Ahmed Fahim Shuj Mr. Asad Aruybi Mr. Aminullah Zazai Mr. Bakhtar Zazai Mr. Habib8uI Saleh Mr. Khair Mohammad Sadeqi Mr.Sulieman Khan za￿11 Indtpendtnt txarnlnÈr R & R Accountancy Strvke5 Llmltèd Cerknlied Chartered Accountants 219-A. Cricklewood Broadway London. NW2 3HP Strurture, 6ovemance. and manaBement There were no £hanges in any structure, 8ovemènce aftd mana8ement forthe period ended 31 March 2024. The charity is controlled by its governin8 document. a deed of trust, and constitutes an incorporated charity. Oblethvts and athvmes The Charitv's aCDvities during the year a￿ described in ddail below: To promote social inclusion for the public benefit by preventin8 people from the Afghan community resident in the United Kin8dorn becomin8 ￿ciallY excluded. relievifi8 the needs of those people who are socially excluded and assistin8 them to integrate into society. General Charitable Activities= Educationnraining Reli8lOU5 activities provide5 buildinglfacilitieslopen space and providing funeral services. Income from the donations was £39.038.73 in 2023 as compared to £53.133.32 in 2023. In thi5 amount £39.038.73 relates to un￿Striaed funds. The unrestricted funds expenditure for 2023 was £29.040.64 as cornpared to £33.203.75 in 2023. Flnanclal R￿leW Designated Funds: The Charity does not have any designated fund5. ZAZAI ASSOCIATION IN GB Discounted, Continuing and Acquired Operations.. All the charity's operations are continuing and there are no operations that were discontinued or acquired during the year. Funds in defidt: No funds are in deficit at the balance sheet dète. Funds in surplus- There was an operaring surplus of £3.690.50. Intèr-funds ltsans: There were no inter-fund loans ouistandin8 at the balance sheet date. Plans forfvture periods: The charitv 15 collectin8 funds to 8enerate more stable incorne to 511PPOrt the charitable activities and donate ioward$ 8ood causes for people in need. The charify would also focus on the collection of funds to contribute towards the floods and earthquakes victims all the world. Re5ponslbll1￿es of the Twstee5 The charity's trustees are responsible lor preparing the Trustees Annyal Report and the financial statements in accordance with applicable law and re8ulatioTrs. The law appliiable to charities in England and Wales requires the trustees io prepare linancial Statements lor each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with Vnited Kingdom Generally Accepted Accounting Practice IVThited Kingdom Accountr'ng Standards and applicable lawl. The trustees must not approve the financial stètements unless they are safjsfied that they 8iYe 3 true and fair view of the state of affairs of the charity and the income and expenditure of the charity for that period. In preparing these linancial statements. the trustees are required to.. seleci suitable accounOn8 policies and then apply them consistentlyt observe the methods and principles in the Charities SORP. make jud8ements and ac£ountin8 estimates that ère reasonable and prudent. State whether applicable accounting standards have been followed, subhect to any material. departures disclosed and explained in the financial statemenis. prepare the financial statements on the 8oin8 concern basis unless it is inappropriate to presume that the charity will continue in operarion. The trustees are responsible for keeping adequate accounting record5 that are Sufficient to show and explain the charity's transactions and disclose with ￿3$onable accuracy at any time the linancial position of the charity and enable them to ensure that the linancial sraiements comply wth the Charities Act 1993 and the Charitv IAccounts and Reports) Regulations 2008. They are also ￿spOnSible for safeguarding the assets of the charity and hence for taking reasonable 5tep5 for the prevention and ¢Jetection of fraud and other irre8ularities. The trustees. annual report was approved on 15th February 2024 and signed on behalf of the board of trustees Mr. Asad Arnybl Trustee. ZAZAI ASSOCIATION IN GB Independent Examiner's Report to the Trustees of the ZAZAI ASSOCIATION IN GB Year ended 31st of March 2024 I report to the trustees on my examination of the financial statements of ZAZAI ASSOCIATION IN GB I'the charity'l for the year ended 31 March 2024. 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 reouirements of the charikn.es Act 20111'the Act'l. 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 14515llbl of the Act. Independent emamlner's ststement I confirm that l am qualified to undertake the examination because l 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 attentton In connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the A¢t,' or the financial statements do not accord with those records.. or the financial statements do not comply with the applicable requirements concernin8 the form and content of accounts set out in the Charitr'es (Accounts 3nd 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 Cerrified Chartered Accountants 219-A Cricklewood Broadway London NW2 3HP ZAZAI ASSOCIATION IN GB Statement of Financial Activities for the year ended 31 March 2024 Currot)t y•ar Uhrnstriet•d Funds y•ar R•¥tri¢t•d Fund8 Yoar Total Fund8 Total Fund8 2024 2024 2023 Income & Endo¥mients Donations & Legaaes Funeral Subscriptson5 39,039 39,039 23,696 29,458 Total incorne Exp•ndltur• on.. Charitablo activitias Gov8manc8 Costs 6,308 9.140 12,466 4.738 16,00) 9.140 19.￿11 Oth•r$ 19,901 Totsl •xp•ndltur• N•t In¢om• for thè y•ar 3.690 3,690 19,9SO Net 5n¢ome aftèr trnn818rn 3.690 3,690 19,960 N?1 mov¢m¢nt In fund• 3.690 3,690 19,9SO Totsl fundi brought lowward 85.580 85,580 65,630 Tol•l fund• ¢arriod forwA The $tatement of finan￿81 actiirities indudes all 9ain$ and 10$8es re¢o9nised in the year. All activibes derive from continuing operations notss attached on pages 7 to 10 fomi an intsgrnl part of these accounts. ZAZAI ASSOCIATION IN GB BALANCE SHEET AS AT 31st MARCH 2024 Notes 2024 2023 Current a$stts Debtors 1.333 1.333 Cash at bank and in hand 89.537 85.047 Total Gumnt a88•ts 90.870 86.380 Croditors.. amounts lalling du• within ono ywr 18001 N•t Currnnt 1•8•ts 89.270 85.580 Tho totsl not a••ots of thg ¢h¥rity 89.270 85.S80 Th• tot*1 n•t a•••ts of tho ¢h*rfty •rn lund•d by tho fund• of th• ¢harity, *• lollow8'. . Unrestricted Revenue Funds 89,270 85,580 Totsl ¢h•rfty fvnd• 89.270 85,580 The Trustees acknow￿dge their ￿ponSibl1rtIe$ for c(mplyin9 wilh the wvir￿ents of charity ￿gislatIon with respect to accounbng re¢ryd$ and the preparation of a¢￿)unts. Mr. Asad Aruybl Trustee Approved by th8 board of trustees on 241h DBcember 2024 Tho notss attachod on pages 7 to 14 fonn an intsgral part of those accounts. ZAZAI ASSOCIATION IN GB Notes to the Financial Statements Year ended 31st of March 2024 l. General Infom)ation The charity is a public benefit entity and a registered charity in England and Wales and is incorporated. The address of the principal offi.ce is 35 Blackbird Hill, London NW9 8R5. 2. Statement of cornpliance These linancial statements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of I￿land., the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable sn the UK and Republic of Ireland IFRS 1021 ltharities SORP IFRS 10211 and the Charires Att 2011. 3. Account5nB pollcles 8asls of preparation Thefinancial statements have been preparedon the historical cost basis. as modified by the revaluation of certain financial assets ènd liabilities and investment properties measured at lair value throu8h incorne or expenditure. The financial siatemenis afe prepared in sterlin8, which is the lunctlonal currency of the entfty. GoSn8 concern There are no material uncertainties about the£harity's èbility to tontinue. Judgements and key sources ol esllmatlon uncertalnty rhe preparation of the financial siarements requires managemeni to make judgemenis. estimates and assurnptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors. iThcluding expettarions of future event5 that are believed to be reasonable under the circumstances. Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Oesi8nated funds are unrestrirted funds earmarked by the trustees for particular future project or commitment. Incomln8 resources All incoming resources are included in the statement of financial actiwties when entitlement has passed to the charity.. it is probable that the economic benelits associated with the transaction will flow to the charity and the arnount can be reliably rnea5vre(l. The followin8 specific policies are applied to particular categorie5 01 income= income from donations or grants is recognised when there is evidence of entitlement io the gift, receipt is probable. and its amount can be measured reliably. ZAZAI ASSOCIATION IN GB legacy income is recognised when receipt is probable. and entitlement is established. Incorne from donateLI 8ood5 is measured at the fair Yalue of the 8oods unle5S this 15 impractical to measure reliably, in which case the value is derived from the cost to the donor or the estymated resale value. Donateij facilitie5 and services are recogni5ed in the accounts when received il the value can be reliab￿ measured. No amounts are included for the contribution of general volunteers. income frorn contract5 lor the supply of service5 is recognised with the delivery ol the contracted service. This is classilied as unrestrirted Funds unles$the￿ is a contractual requirementfor it to be spent on a parkncular purpose and returned il unspent. in which case it may be regarded a5 restricted. Resources expended. Expenditure is recognised on an accruals basis as a liability is incurred. Expendifure includes any VAT which cannot be lully recovered, and is classilied urtder headin8s of the statement of financial activities to which it relates-. expenditure on rai5in8 fuThd5 includes the costs of all fuThdraisin8 attivities, events, non- charitable trading acrivives. and the sale of donated goods. expenditu￿ on chariiable activities includes all costs incurred by a charity in undertakin8 &c￿vItIeS that further its charirable aims for the benelit ol its beneficiaries. including those sUPPOrt costs and costs relaDn8 to the 8overnance of the charity apporrioned to charitable activities. ther expenditure includes all expenditure that is neither related to raisin8 funds for the charity nor part ol its expenditure on charitable activities. All costs are allocated to expenditure categorie5 reflecting the use ol the resource. Direct Costs attributable to a sin8le acdvily are allocaied direttly to thai aC￿Vity. Shared cosis are apporfoned between the actfvitles they contribute to on a reasonable, justifiable and consistent basis. Donatlons. Grants and L•g*ci•s ¢ury•nt y•ar Total Fund• Cuff•My•W ymr Prloryoar Totsi Fut)d8 R••trf¢t• Fund Fund• 2024 2024 2024 2023 Oon¥llon• •nd gffts from Indlvlduo1• Donalion$- Friday Cdlections 39.039 39,039 23,696 Donation$- Funeral Fund 29,458 Totsl donations and gtfts from Indlvlduo1$ 39,039 39,039 63,164 All the income in the prior year wa8 unrestricted. ZAZAI ASSOCIATION IN GB 6 Exp•nditur¢ on charltable a¢tfviti•s- Dir•¢t spending CurreTht year Total Fund8 Current y¢ar Current y¢•r R¥trfcted Fund$ Prfor Y¢ar Total Funds Current Year FuThd¥ 2024 2024 2024 2023 Charrtable activilies-Funeral services Govemanc8 Costs Accountancy Fees Premises Rent Light & heat Rates Bank Charges Insurance Legal & Professional Fees 6,307 6.307 12.466 800 16,0 16.000 1,530 1,935 140 18.000 1.346 2.591 1.935 140 295 295 8,340 8,340 Totsl dlr•ct $p•ndlng 35,348 36.348 33,203 All the 8xp8ndlture In the prbor ye*rwa8 unrestslcted. D•btorn 2024 2023 Prepayments 1,333 1.333 1,333 1,333 Croditors: amounts falling due within ono year 2024 2023 Accrued Accountsncy Fees 800 800 ZAZAI ASSOCIATION IN GB Unrg$trl¢tgd Rev•nu• Funds Funds brought forwavd from 2023 Funds carried fon¥ard to 2025 As at 31 March 2024 Not Mo¥om8nt Im Futhd UnrestnTcted fun¢ts.'. General Donations 33,432 52.147 3,691 37,123 52.147 Funeral Services Total unrostrictsd and designatod lund5 85.579 3.691 89.270 Nel movement in funds. are as folbws. Ineomlng R••ourc •Ap•nd•d Mov8m• Unr•$tYl¢ted funds... General D¢nation8 Funeral Ser¥ic8S 39,039 -29.041 4.308 9.998 .6,308 39,039 46,348 3,691 Comparatlves for movement In funds - 2023 Fund• brought lorward Ifom 2022 Fund• A• ot 31 M¥r¢h 2023 Movomont Im Fund ard to 2D24 Unre3tnTcted funds.". General Donations Funeral Services 30.474 36,221 2.958 15,926 33A32 62,147 Total unre$trl¢tsd and ￿￿19n¥t¥0 lunds 65,895 18,884 8S,579 Net movement in funds, are as folk•w5'. Incomlmg R•source8 èxpend Mov?m•ht Im fuhdts Unrestricted funds.". General Donations 23, 29.458 -20.738 -13.532 2,958 15,926 Funeral Sery1￿$ 53.154 44,270 18,884 io ZAZAI ASSOCIATION IN GB Income and Expenditure Account for the year ended 31 March 2024 2024 2023 In¢ome Income- Friday Collections Income from funeral don*ions 39,039 23,696 29,458 Totsl In¢omo Expendlture Charitable Ath'vites Grants made for funer81 services Rates and water charge$ Light heal and power Premises rent Bank Charges Insurance Other legal and professional Independent Examinerfs fees 6,308 1,935 1,530 16.000 140 295 8,340 12,466 2,591 1,346 16,000 800 800 Totsl oxp•ndbture In y￿r 35,348 Net Income 3.691 19,950 li