CHARITY REGISTRATION NUMBER: 1174132 Unaudited Financial Statements 31 March 2025 ZAZAI ASSOCIATION IN GB Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examinerfs report to the trustees Statement of fina ncial activities Notes to the financial statements Detailed statement of financial activities. li ZAZAI ASSOCIATION IN GB Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the unaudited financial statements of the charity for the yearended 31 March 2025 Reference and administrative detsils 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. Ahmed Fahim Shula Mr. Asad Aruybi Mr. Aminullah Zazai Mr. Bakhtar Zazai Mr. Habibgul Saleh Mr. Khair Mohammad Sadeqi Mr.Sulieman Khan Zazaii Independent examiner R & R Accountancy Services Limited Certified Chartered Accountants 219-A. Cricklewood Broadway London. NW2 3HP Structureth governance, and management There were no changes in any structure, governance and management for the period ended 31 March 2025. The charity is controlled by its governing document, a deed of trust, and constitutes an incorporated charity. Objectives and actiwties The Charity's activities during the year are described in detail below: To promote social inclusion for the public beneh"t 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 Activitr"es: Educatr"onnraining Religious activitr.es provides building/facilities/open space and providing funeral services. Income from the donations was £78.809 in 2025 as compared to £39,039 in 2024. In this amount relates to relates to unrestricted funds. The unrestricted funds expenditure for 2025 was £52.3513s compared to £35,349 in 2024. Financial Review Designated Funds: The Charity does not have any designated funds. 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 deficit: No funds are in deficit at the balance sheet date. Funds in surplus: There was an operating surplus of £23,743. Inter-fvnds loan5: There were no inter-fund loans outstanding at the balance sheet date. Plans for future periods: The charity is collecting funds to generate more stable income to 5UPPOrt the charitable activitie5 and donate towards good causes for people in need. The charity would also focus on the collection of fund5 to contribute towards the floods and earthquakes victims all over the world. Responsibilitie5 of the Trustees The charity's trustees are responsible for preparing the Trustees Annual Report and the finantial statements in accordance with applicable law and regulatr"ons. The law applicable to charitr.es in England and Wales requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United KinEdom Accounting Standards and applicable lawl. The trustees must not approve the financial statements unless they are satisfied that they give a 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 financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP. make judgements and accounting estimates that are reasonable and prudent. state whether applicable accounting standards have been followed. subject to any material. departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the linancial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees. annual report was approved on 15th February 2024 and signed on behalf of the board of trustees by.. Mr. Asad Aruybi Trustee. ZAZAI ASSOCIATION IN GB Independent Examiner's Report to the Trustees of the ZAZAI ASSOCIATION IN GB Year ended 31st of March 2025 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 2025. 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 20111.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 14515llb) of the Art. Independent examiner's statement 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 attention 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 Act; or the financial statements do not accord with those records- or the financial statements do not comply with the applicable requirements concerning the form and contentof 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 ZAZAI ASSOCIATION IN GB Statement of Financial Activities for the year ended 31 March 2025 Current year Restricted Fund5 Current year Total Funds Note Current year Unrestricted Funds Prior Year Total Fund5 2025 21125 2025 2024 Incomo & Endowmgnts from: Donations & Legaoes Arabic Classes 74.809 1.285 74.809 1.285 39,039 Tolal income 76.094 76.094 39.039 Expendlture on: Charitable activilies 18.323 10,570 23.458 18,323 10.570 23,458 6,308 9,140 19,901 Governance Costs Others Tolal expenditure 52.351 52.351 35.349 Net income for the year 23.743 23.743 3,690 Net incorne aftertransfers 23.743 23.743 3,690 Net movement in funds 23.743 23.743 3,690 Total funds brought forward 89.270 89,270 85,580 Totsl funds carrigd forward 113,013 113,013 89,270 The statement of finanaal activities indudes all gains and losses recognised in the year. l activities derive from continuing operations The notes attached on pages 7 to 11 fom) an integral part of these accounts. ZAZAI ASSOCIATION IN GB BALANCE SHEET AS AT 31st MARCH 2024 Notes 2024 2023 Current assets Debtors 1,333 1.333 Cash at bank and in hand 112,479 89.537 Total current assets 113,812 90,870 Creditors: amounts falling due wilhin one year {1,6001 Net current assets 113.012 89,270 The totsl net assets of the Charity 113,012 89,270 The totsl net assets of the charity are funded by the funds of the charity. as follows:. Unrestricted Revenue Funds 113.012 89,270 Total charity funds 113.012 89.270 The Trustees acknowledge their responsibililies for com ￿YIng with the requirements of charity legislation with respect to accounting records and the preparation of accounts. Mr. Asad Anrybi Trustee Approved by the board of trustees on 23rd December 2025 The notes attached on pages 7 to 11 fomi an Integfdl part of these accounts. ZAZAI ASSOCIATION IN GB Notes to the Financial Statements Year ended 31st of March 2025 l. 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 offi.ce 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 Republit 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} Icharities SORP IFRS 10211 and the Charities Act 2011. 3. Accounting poliaes Basis of preparation The h"nancial statements have been prepared on the historical cost basis, as modih.ed 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 con￿rn There are no material uncertainties about the charity's ability to continue. Judgement5 and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affert the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectstions 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. ZAZAI ASSOCIATION IN GB legacy income is recognised when receipt is probable, and entitlement is established. 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 liably 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 parkncular 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 include5 any VAT which cannot be fully recovered, and is classified under headings of the ststement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities. event5, non- charitable trading activities, and the sale of donated Eoods. 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 relatr.ng 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 charitsble 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 acb"vity- Shared costs are apportr.oned between the activities they contribute to on a reasonable, justiliable and consistent basis. 4 Donations. Grants and Legacies Current year Current year Total Funds Current year Prlor Year Total Funds Unrestricted Funds Restricted Funds 2025 2025 2025 2024 Donations and gifts from individuals Donations - Friday ColleclKTrns 74,809 74.809 39,039 Donations - Funeral Fund 1,285 1.285 Total donations and gifts from Individuals 76,094 76.094 39,039 All the income In the prior yearwas unrestricted. ZAZAI ASSOCIATION IN GB 5 Expenditure on charitable activities- Direct spending Current year Current year Restricted Funds Current year Total Funds Prior Year Unrestricted Funds Total Funds Current Year 2025 2025 2025 2024 Charitable activities -Funeral services 14,680 14.680 6.307 Charitable activities -Eid event 190 190 Charitable activities - Food 3,453 3,453 Governance Costs Accountancy Fees Premises Rent 800 800 16,000 16,000 16.000 Telephone & Intemet Bank Charges Light & heat Repair & Maintenan Rates 466 466 1,011 1.011 140 2.153 2.153 1.530 214 214 3.612 3,612 1,935 295 Insurance Legal & Professional Fees 9.770 9.770 8.340 Total direct spending 52.351 52.351 35.347 All the expenditure in the prior year was unrestricled. 6 Debtors 2025 2024 Prepayments 1,333 1,333 1,333 1,333 7 Creditors: amounts falling due within one year 2025 2024 Accrued Accountancy Fees 800 800 800 800 ZAZAI ASSOCIATION IN GB Unrestricted Revenue Funds Funds brought forward from 2024 Net Movement In Fund Fun(ts carried forward to 2025 At 31 March 2025 Unrestricted funds... General Donations Funeral Services 37,123 52,147 38,422 {14,6801 75.545 37.467 Total unrestricted and deslgnated funds 89.270 23.742 113,012 Net movement in funds, are as follows.. IncomirwJ resources Resources expended Movemen t In funds Unrestricted funds... General Don81ions Funeral Services 76.094 (37,6721 (14.6801 38.422 114,6801 76.094 52.352 23.742 Comparatives for movement in funds - 2024 Funds brought forward from 2023 Net Movement In Fund Fund5 carrled forward to 2025 Unrestricted funds... General Donations Funeral Services 33,432 52,147 3,691.00 37.123 52.147 Total unrestricted and designated funds 85,579 3,691 89,270 Net movement in funds, are as follows.. Incomlrwj resources Rèsourc•s expended Mov8men t in funds Unrestricted funds.". General Donations Funeral Services 39.039 (29.0401 16,3081 9,999 16.3081 39.039 35.348 3,691 io ZAZAI ASSOCIATION IN GB Income and Expenditure Account for the year ended 31 March 2025 2025 2024 Income Income - Friday Collections Income from funeral donations 74.809 39,039 Income from Arabic Classes 1,285 Total Income 76,094 39,039 Expenditure Charilable Activities (Eid events & food ) Grants made for funeral services 3,643 14,680 3,612 2,153 16,000 466 6,308 1.935 1,530 16,000 Rates and water charges Light heat and power Premises rent Telephone & Intemet Bank Charges Insuran 1,011 140 295 Other legal and professional Repair & Maintenance Independent Examiner's fees 9,770 214 8.340 800 800 Total expenditure in the year 52.351 35.348 Net income 23,743 3,691 li