2021-05-31-accounts

ZARINA FOUNDATION Trustees' Annual Report Year ended 31 May 2021

The trustees present their report and the unaudited financial statements of the charity for the period ended 31 Mar 2021.

Reference and administrative details

Registered charity name	Zarina Foundation
Charity Number	1190067
Principal office	1 Abbotts Park Road
	London
	E10 6HT
The trustees	Saleem Awan
	Alisha Awan
	Mohammed Laher
Independent examiner	Qamarul Islam
	144 High Road Letyon
	E15 2BX

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ZARINA FOUNDATION Trustees' Annual Report Year ended 31 May 2021

Structure, governance and management

Type of governing document Trust deed How the charity is constituted Trust Trustee selection methods Existing trustees appoint all new trustees

The Trustees that have served the charity during the period are set out above. The board of Trustees have legal responsibility for the operation of the Trust.

Majority of the trustees meet on a monthly basis and are responsible for providing strategic leadership and management for the whole charity. In discharging their collective responsibilities, the trustees are responsible for preparing the trustees annual report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards under S44 of the Charity Act 1993 as amended by Charity Act 2006.

The Trustees assess and monitor major risks to which the Charity is exposed, especially around the finances and operations of the Charity, and are satisfied that systems and procedures in place to mitigate the exposure of the charity to major risks.

We would like to express our sincere appreciation to all our donors, volunteers & supporters who have been a means of great assistance physically, morally & financially resulting in the activities of the Charity to run smoothly.

Objectives and activities

Summary of the objects of the charity set out in its governing document

The princial objecto of this chairty is the prevention or relief of pverty, both in the United Kingdom and Overseas, by providing: grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

Summary of the Main activities undertaken for the public benefit in relation to these objects

Aid in Goat sacrificing Water pump installation in remote areas Aiding shelter home and builidng homes for homeles

Risk management

The charity continues to have relevant operations policies and procedures in place. All significant activities undertaken are subject to a risk review as part of the initial project assessment and implementation. Major risks are identified and ranked in terms of their potential impact. The trustees review the risks on an ongoing basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified. Where appropriate, risks are covered by insurance

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Zarina Foundation

Annual Report and Accounts 2021

Registered Charity (England and Wales) 1190067 Registered Company

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Statement of financial activities (including summary income and expenditure account) For the year ended 31 May 2021	Statement of financial activities (including summary income and expenditure account) For the year ended 31 May 2021	Statement of financial activities (including summary income and expenditure account) For the year ended 31 May 2021	Statement of financial activities (including summary income and expenditure account) For the year ended 31 May 2021	Statement of financial activities (including summary income and expenditure account) For the year ended 31 May 2021	Statement of financial activities (including summary income and expenditure account) For the year ended 31 May 2021
Notes 3 4 Total expenditure Net income/(expenditure) before tax for the reporting period Tax payable Net income/(expenditure) after tax for the reporting period Reconciliation of funds: Raising funds Income and endowments from: Donations TOTAL INCOME AND ENDOWMENTS Expenditure on: Recommended categories by activity Total funds brought forward Total funds carried forward	Unrestricte d funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	205,870	-	-	205,870	-
	205,870	-	-	205,870	-
	199,815	-	-	199,815	-
	199,815	-	-	199,815	-
	6,054	-	-	6,054	-
	-	-	-	-	-
	6,054	-	-	6,054	-
			-	-	-
	6,054	-	-	6,054	-

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Balance sheet As at 28 February 2021	Balance sheet As at 28 February 2021	Balance sheet As at 28 February 2021	Balance sheet As at 28 February 2021	Balance sheet As at 28 February 2021	Balance sheet As at 28 February 2021
Notes 6 8 7 9 Fixed assets Tangible assets Total fixed assets Current assets Cash at bank and in hand Total current assets Creditors: amounts falling due within one year Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Total net assets or liabilities Funds of the Charity Unrestricted funds Total funds	Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
	-	-	-	-
	-	-	-	-	-
	7,854	-	-	7,854	-
	7,854	-	-	7,854	-
	1,800	-	-	1,800	-
	6,054	-	-	6,054	-
	6,054	-	-	6,054	-
	-	-	-	-	-
	6,054	-	-	6,054	-
	6,054	-	-	6,054
	6,054	-	-	6,054	-

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the Print Name Date of approval trustees/directors dd/mm/yyyy Signature of director authenticating accounts being sent to Signature Date dd/mm/yyyy Companies House

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Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise The accounts have been prepared in accordance with:

•	and with*		the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their
			accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
			of Ireland (FRS 102) issued on 16 July 2014
•	and with*		the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
			102)
•	and with the

The charity constitutes a public benefit entity as defined by FRS 102.*



1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a Not applicable going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Not applicable Where accounts are not prepared on a going concern basis, please disclose this fact Not applicable together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. Yes  No

Please disclose:

Please disclose:
(i) the nature of the change in accounting policy;	Not applicable
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and	Not applicable
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.	Not applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes No Please disclose:		
(i) the nature of any changes;		Not applicable
(ii) the effect of the change on income and expense or assets and liabilities for the currentperiod; and		Not applicable
(iii) where practicable, the effect of the change in one or more future periods.		Not applicable
Yes  No No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). 1.5 Material prior year errors

Please disclose:

Please disclose:
(i) the nature of thepriorperiod error;	Not applicable
(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and	Not applicable
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.	Not applicable

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy There are no changes in accounting policies

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There is no reconciliation of funds per previous GAAP to funds determined under FRS 102

There is no reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

2.2 INCOME

Recognition of Offsetting Legacies Government grants Contractual income and performance related grants Donated services and facilities Support costs Tax reclaims on donations and gifts Donated goods · it is more likely than not that the trustees will receive the resources; Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. These are included in the Statement of Financial Activities (SoFA) when: · the charity becomes entitled to the resources; Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal h f d h The charity has received government grants in the reporting period Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The charity has incurred expenditure on support costs. Grants and donations CC17a (Excel) 5	Yes No N/a*	Yes No N/a*	Yes No N/a*
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2.3 EXPENDITURE Liability recognition Governance and Grants with performance conditions Redundancy cost Deferred income 2.4 ASSETS Tangible fixed assets Creditors Provisions for liabilities Income from interest, royalties and Grants payable without performance conditions Volunteer help Settlement of insurance claims Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date The charity has creditors which are measured at settlement amounts less any trade discounts No material item of deferred income has been included in the accounts. The charity made no redundancy payments during the reporting period. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. The charity has intangible fixed assets, that is, non-monetary assets that These are capitalised if they can be used for more than one year, and cost They are valued at cost. The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from membership subscriptions Investment gains and losses Basic financial instruments Intangible fixed	Yes No N/a*	Yes No N/a*	Yes No N/a*
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They are valued at cost. do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. They are valued at fair value except where they qualify as basic financial instruments. The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short- term cash commitments as they fall due. Heritage assets Investments Stocks and work in progress Current asset investments assets Debtors			
	Yes No N/a*
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Note 3 Income

Donations and legacies: TOTAL INCOME Other information:	Analysis of income	Unrestricte d funds	Restricted income funds	Endowment funds	Total funds	Prior year
		£	£	£	£	£
	Donations and gifts	205,870		-	205,870
	Total	205,870	-	-	205,870	-
		205,870	-	-	205,870	-
All income in the prior year was unrestricted except for: (please provide description and amounts)				Not Applicable
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)
				Not Applicable
				Not Applicable
				Not Applicable
This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
				Not Applicable
				Not Applicable

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Note 4 Expenditure

Note 4 Expenditure
Postage Subscription Printing & Stationery Analysis Expenditure on raising funds: Advertising, marketing, direct mail and publicity Telephone and fax Motor expenses	Thisyear Lastyear
	Unrestricte d funds	Restricted income funds	Endowment funds	Total funds	Total funds
	£	£	£	£	£
	31	-	-	31
	140	-	-	140
	25			25
				-
	350			350
	44	-	-	44
Bank charges	1	-	-	1
Other legal and prof Community Welfare Repair and maintenace charges Insurance Light and heat Accountancy fees See Note 5 Total expenditure on raising funds TOTAL EXPENDITURE	99	-	-	99
		-	-	-
		-	-	-
	697			697
	196,628			196,628
	1,800		-	1,800
	199,815	-	-	199,815	-
	199,815	-	-	199,815	-

Note 5 Details of certain types of expenditure

Note 5.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

examiner. If nothing was paid please enter '0' in the appropriate box(es).
Independent examiner’s fees Assurance services other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	-
	-
	-
	1,800

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Note 6 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets 6.1 Cost or valuation

Please complete this note if the charity has any tangible fixed assets 6.1 Cost or valuation Note 6 Tangible fixed assets
Impairment Transfers Rate* At beginning of the year Disposals Depreciation 6.2 Depreciation and impairments Basis At the beginning of the year Additions Revaluations Disposals Transfers At end of the year At end of the year 6.3 Net book value* Net book value at the beginning of the year Net book value at the end of the year	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
		-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

6.4 Impairment:

This year: Please provide a description of the events and circumstances that led to the Not Applicable recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the Not Applicable recognition or reversal of an impairment loss.

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6.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

This year Last year	This year Last year
-	-
-	-
-	-
-	-

6.6 Other disclosures

6.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

Note 7 Creditors and accruals

Please complete this

7.1 Analysis of creditors

7.1 Analysis of creditors
Accrued expenses Free of interest loan Trade creditors Total	Amounts		Amounts
	This year £	Last year £	This year £	Last year £
			-	-
	1,800
			-	-
	1,800	-	-	-
Note 8 Cash at bank and in hand
Total Cash at bank and on hand			This year £	Last year £
			-	-

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Note 9 Charity funds

9.1 Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds

Fund names	Type PE, EE R or **UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestircted income	UR			205,870	- 199,815	-	-	6,054
Restircted income	R			-	-			-
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
- 205,870- 199,815- Fund balances carried forward include assets and liabilities denominated in a foreign currency Total Funds as per balance sheet				205,870	- 199,815	-	-	6,054
							Yes No
								

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).	Not Applicable

9.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or **UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted funds	UR		-	-	-	-	-	-
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
- Total Funds as per balance sheet				-	-	-	-	-
Fund balances carried forward include assets and liabilities denominated in a foreign currency							Yes No
								

9.3 Transfers between funds

This year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds		-
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-

Last year

Lastyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds		-
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name Zarina Foundation trustees/directors/ members of On accounts for the year 31 May 2021 ended Charity no.: 1190067 Company no.: Set out on pages 1-2 (remember to include the page numbers of additional sheets)

	I report to the charity trustees on my examination of the accounts of the
	Company for the year ended 31/05/2021.
Responsibilities and	As the charity’s trustees of the Company (who are also the directors of the
basis of report	company for the purposes of company law), you are responsible for the
	preparation of the accounts in accordance with the requirements of the
	Companies Act 2006 (“the 2006 Act”).
	Having satisfied myself that the accounts of the Company are not required
	to be audited for this year under Part 16 of the 2006 Act and are eligible for
	independent examination, I report in respect of my examination of your
	charity’s accounts as carried out under section 145 of the Charities Act 2011
	(“the 2011 Act”). In carrying out my examination, I have followed the
	Directions given by the Charity Commission (under section 145(5)(b) of the
	2011 Act.
Independent examiner's statement	[The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Association of
	Chartered Certified Accountants.
	I have completed my examination. I confirm that no material matters have
	come to my attention which gives me cause to believe that:
	• accounting records were not kept in accordance with section 386 of the
	Companies Act 2006; or
	• the accounts do not accord with such records; or
	• the accounts do not comply with relevant accounting requirements under
	section 396 of the Companies Act 2006 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; or
	•the accounts have not been prepared in accordance with the Charities
	SORP (FRS102).

October 2018

IER

1

I have no concems 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. Signed: Date: 11 May 2022 Name: Qamarul Islam FCCA Relevant professional qualificationls) or body lif any): ACCA Address". 144 High Road Leyton London E15 2BX Seellon Dlsclosure Only complete if the examiner needs to highlight material matters of con￿rn (see CC32, Independent examination of charty accounts.. directions and guidan￿ for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018