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|**Registered charity name**|ZarinaFoundation|
|---|---|
|**Charity Number**|1190067|
|**Principal office**|1AbbottsParkRoad|
||London|
||E106HT|
|**The trustees**|SaleemAwan|
||AlishaAwan|
|**Independent examiner**|Qamarul Islam|
||144High Road Letyon|
||E152BX|





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|**ancial activities**|**(including**|**summary**|**income and**|**expenditure acccj**|**expenditure acccj**||
|---|---|---|---|---|---|---|
|**Recommended categories by activity**|**Notes**|**Unrestricte**|<br>**Restricted**|**Endowment**|**Total funds**|**Prior year**|
|||**d funds**|**income**|**funds**||**funds**|
||||**funds**||||
|||**£**|**£**|**£**|**£**|**£**|
|||rUl||**_t-U6_**||F05|
|**Income and endowments from:**|||||||
|**Donations**|**3**|374,331|||**374,331**||
|**TOTAL INCOME AND ENDOWMENTS**||374,331|||**374,331**||
|**Expenditure on:**|||||||
|**Raising funds**|**4**|377,687|||**377,687**||
|**Total expenditure**||377,687|||**377,687**||
|**Net income/(expenditure) before tax for the reporting**||3,356|||**3,356**||
|**period**|||||||
|Taxpayable|||||||
|**Net income/(expenditure) after tax for the reporting**||3,356|||**3,356**||
|**period**|||||||
|**_Reconciliation of funds:_**|||||||
|Totalfunds broughtforward||6,054|||**6,054**||
|**_Total funds carried forward_**||2,698|||**2,698**||









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|**2.2 INCOME**|||||||
|---|---|---|---|---|---|---|
|**Recognition of**|These are included in the Statement of Financial Activities (SoFA)when:||||||
||the charity becomes entitled to the resources;||||||
||itis more likely than not that the trustees will receive the resources;|Yes*||No*|N/a*||
||the monetary value can be measured with sufficient reliability.||||||
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and|Yes*||No*|N/a*||
||expenses, unless required or permitted by the FRS 102SORPor FRS 102.||**_•</_**||||
|**Grants and donations**|Grants and donations are only included in theSoFAwhen the general|Yes*||No*|N/a*||
||income recognition criteria are met (5.10 to 5.12 FRS102 SORP).|||||**1**|
||In the case of performance related grants, income must only be|Yes*||No*|N/a*||
||recognised to the extent that the charity has provided the specifiedgoods||||**^**|**1**|
|**Legacies**|Legacies are included in theSOFAwhen receipt is probable, that is, when|Yes*||No*|N/a*||
||therehas been grant of probate, the executors have established that there|||||**1**|
|**Government grants**|The charity has received government grants in the reporting period|Yes*||No*|N/a*||
|**Tax reclaims on**|Gift Aid receivable is included in income when there is a valid declaration|Yes*||No*|N/a*||
|**donations and gifts**|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||||||
|**Contractual income**|This is only included in theSoFAonce the charity has provided the related|Yes*||**INO**|**M**/a*||
|**and performance**|goodsor services or met the performance related conditions.||||**IN**/a||
|**related grants**|||||||
|**Donated goods**|Donatedgoodsare measured at fair value (the amount for which the asset|Yes*||Nn*|M/a*<br>**IN**/d||
||could be exchanged) unless impractical to do so.||||||
||The cost of any stock ofgoodsdonated for distribution to beneficiaries is|Yes*||**INO**|**M**/a*||
||deemed to be the fair value of those gifts at the time of their receipt and||||N/a||
||they are recognised on receipt. In the reporting period in which the stocks||||||
||aredistributed, they are recognised as an expense at the carrying amount||||||
||of the stocks at distribution.||||||
||Donatedgoodsfor resale are measured at fair value on initial recognition,|Yes*||No*|N/a*||
||which is the expected proceeds from sale less the expected costs of sale,||||V "||
||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'.||||||
||Goods donated foron-goinguse by the charity are recognised as tangible|Yes*||No*|N/a*||
||fixed assets and included in theSoFAas incoming resources when||||||
||receivable.||||||
||Gifts in kind for use by the charity are included in theSoFAas income from|Yes*||No*|N/a*||
||donations when receivable.||||||
|**Donated services and**|Donated services and facilities are included in theSOFAwhen received at|Yes*||No*|N/a*||
|**facilities**|the value of the gift to the charity provided the value of the gift can be||||||
||measured reliably.||||||
||Donated services and facilities that are consumed immediately are|Yes*||No*|N/a*||
||recognised as income with an equivalent amount recognised as an||||||
||expense under the appropriate heading in the SOFA.||||||
|**Support costs**|The charity has incurred expenditure on support costs.|Yes*||No*|N/a*||
|CC17a (Excel)|**5**||||27/02/2023||





|**Volunteer help**|The value of any voluntary help received is not included in the accounts|Yes*||No*|N/a*||
|---|---|---|---|---|---|---|
||but is described in the trustees' annual report.||||||
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount|Yes*||No*|N/a*||
|**royalties and**|receivablecan be measured reliably.|||V|||
|**Income from**|Membership subscriptions received in the nature of a gift are recognised|Yes*||No*|N/a*||
|**membership**|in Donations and Legacies.||||||
|**subscriptions**|||||||
||IV/lprnnPrcninciihQr'rinl'innc<br>v A / h i r h 0 i \ / p c^m p m h p rt h pr i o h t_fr\_Hiiv/c p r \ / i ^ o c<br>ivit::iiiuc.ioiiipouky^ci**I ^ L I U M O WIIIV^II**givc^aiiiciiiud**L I I C**iigiii**LU**uuyo C i V l v ^ c o|Yes*||No*|N/a*||
||or other benefits are recognised as income earned from the provision of||||||
||cnnH^anri<:pr\/irp^**PQ**inrnmp frnm rhpritphip arti\/itip<:||||||
|**settlement or**|Insurance claims are only included in theSoFAwhen the general income|Yes*||No*|N/a*||
|**Insurance claims**|recognition criteria are met (5.10 to 5.12 FRS1Q2 SORP) and are included||||||
||as an item of other income in the SoFA.||||||
|**Investment gains and**|This includes any realised or unrealised gains or losses on the sale of|Yes*||No*|N/a*||
|**losses**|investmentsand anygainor loss resulting from revaluing investments to||||||
||marketvalue at the end of the year.||||||
|**2.3 EXPENDITURE**|||||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a|Yes*||No*|N/a*||
||legal or constructive obligation committing the charity to pay out||||||
||resourcesand the amount of the obligation can be measured with||||||
|**Governance and**|Support costs have been allocated between governance costs and other|Yes*||No*|N/a*||
||support. Governance costs comprise all costs involving public||||||
||accountability of the charity and its compliance with regulation andgood||||||
||Support costs include central functions and have been allocated to activity|Yes*||No*|N/a*||
||cost categories on a basis consistent with the use of resources, eg||**_yi_**||||
||allocating property costs by floor areas, or per capita, staff costs by the||||||
||timesoent and other costs bv their usaee.||||||
|**Grants with**|Wherethe charity gives a grant with conditions for its payment being a|Yes*||No*|N/a*||
|**performance**|specific level of service or output to be provided, such grants are only||||||
|**conditions**|recognised in theSoFAonce the recipient of the grant has provided the||||||
||specified service or output.|||||1**1**|
|**Grants payable**|Wherethere are no conditions attaching to the grant that enables the|Yes*||No*|N/a*||
|**without performance**|**rl/-»n/"\r**_fV>_<br>_r i i ' \ i_**t"/^****`r Q` - ^ l i c + iz-^llx/ ^ \ / p i p t'rxo ^/-x m m it m orxt**<br>**3 li^rxiitx/ T/-x r t rx p TI 1****`11`**|||**_>/•_**|||
|conuiiions|uonor cnariiy lo reaiisiicaiiy avoio irietoiTiriiiirTieru,a iiduiiiiy lor iiie luii<br>**TiirxpirxcT prxlifT^tiprx m i i c t rxo rpf"OCTniCprl**||||||
||lurixjing ooiigdLixjn rnusi ue recugrnitru.||||||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|Yes*||No*|N/a*||
|||||V *||**1**|
|**Deferred income**|No material item of deferred income has been included in the accounts.|Yes*||No*|N/a*||
|**Creditors**|The charity has creditors which are measured at settlement amounts less|Yes*||No*|N/a*||
||any trade discounts||V||||
|**Provisions for**|A liability is measured on recognition at its historical cost and then|Yes*||No*|N/a*||
|**liabilities**|subsequently measured at the best estimate of the amount required to||||||
||settlethe obligation at the reporting date||||||
|**Basic financial**|The charity accounts for basic financial instruments on initial recognition|Yes*||No*|N/a*||
|**instruments**|as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per||||||
||paragrapns i i . i / to i i . i y , rKbiuz bUKr.||||||
|**2.4 ASSETS**|||||||
|**Tangible fixed assets**|These are capitalised if they can be used for more than one year, and cost||||||
||They are valued at cost.|Yes*||No*|N/a*||
|||||||**1**|
|**Intangible fixed**|The charity has intangible fixed assets, that is, non-monetary assets that|Yes*||No*|N/a*||





|**assets**|do not have physical substance but are identifiable and are controlled by|||||7||
|---|---|---|---|---|---|---|---|
||the charity through custody or legal rights. The amortisation rates and|||||||
||methods used are disclosed in note 15.|||||||
||They are valued at cost.|Yes*||No*||N/a*||
|**Heritage assets**||Yes*||No*||N/a*||
||artistic,scientific, technological, geophysical or environmental qualities|||||||
||thatare held and maintained principally for their contribution to|||||||
||knowledge and culture. The depreciation rates and methods used as|||||||
||disclosed in note 16.|||||||
|||Yes*||No*||N/a*||
||They are valued at cost.||||**1**|**_yr_**||
|**Investments**|Fixed asset investments in quoted shares, tradedbondsand similar|Yes*||No*||N/a*||
||investments are valued at initially at cost and subsequently at fair value|||||||
||(theirmarket 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.|||||||
||Investments held for resale or pending their sale and cash and cash|Yes*||No*||N/a*||
||equivalents with a maturity date of less than 1 year are treated as current|||||||
||asset investments|||||||
|**Stocks and work In**||Yes*||No*||N/a*||
|**progress**|loweror cost or net realisable value.|||||**^**|**1**|
|||Yes*||No*||N/a*||
||net realisable value based on the service potential provided by items of|||||||
||stock.|||||||
|||Yes*||No*||N/a*||
||occur on the contract.||**1**|||_^_|**1**|
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on|Yes*||No*||N/a*||
||initialrecognition 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.|||||||
|**Current asset**||Yes*||No*||N/a*||
|**investments**|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-|||||||
||termcash commitments as they fall due.|||||||
||They are valued at fair value except where they qualify as basic financial|Yes*||No*||N/a*||
||instruments.|||||||





|**Analysis of Income**<br>II n r p c t r i r t p<br>R p c t r i r t p r f|**Analysis of Income**<br>II n r p c t r i r t p<br>R p c t r i r t p r f|C il U U W ii l c iH||r r i O ry c a i|
|---|---|---|---|---|
|**d funds**|**Income**|**funds**|||
||**funds**||||
|**£**|**£**|**£**|**£**|**£**|
|**Donations and**<br>Donationsand gifts<br>374,331|||374,331||
|**legacies:**|||||
|**Total**<br>374,331|||374,331||
|**TOTAL INCOME**<br>374,331|||374,331||
|**Other Information:**|||||
|**All Income in the prior year was unrestricted except for: (please provide description and**|||Not Applicable||
|**amounts)**|||||
|**Where any endowment fund Is converted Into Income In the reporting period, please give the**|||Not Applicable||
|**reason for the conversion.**|||||
|**Where any endowment fund Is converted Into Income In the prior period, please give the**|||Not Applicable||
|**reason for the conversion.**|||||
|**Within the Income Items above the following Items are material: (please disclose the**|**nature,**||Not Applicable||
|**amount and anv prior vear amounts)**|||||
|**This year: Where sums originally denominated In foreign currency have been Included In**|||Not Applicable||
|**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**|||Not Applicable||
|**Income, explain the basis on which those sums have been translated Into sterling (or**|**the**||||
|**currency In which the accounts are drawn up).**|||||





|**Note4**<br>**Expenditure**|||||||
|---|---|---|---|---|---|---|
||**This year**|||||**Last year**|
|**Analysis**|**Unrestricte**|**Restricted**|**Endowment**||**Total funds**|**Total funds**|
||**d funds**|**Income**|**funds**||||
|||**funds**|||||
||**£**|**£**|**£**||**£**|**£**|
|**Expenditure on raising funds:**|||||||
|Advertising,marketing,directmail and publicity|414||||414||
|Telephoneand fax|3S0||||3S0||
|Postage|40||||40||
|Subscription|||||||
|Printing& Stationery|S49||||S49||
|Motorexpenses|IDS||||lOS||
|Bankcharges|343||||343||
|Repairandmaintenacecharges|1,010||||1.010||
|Insurance|302||||302||
|Light andheat|||||||
|Otherlegal and prof|803||||803||
|CommunityWelfare|371,971||||371,971||
|AccountancyfeesSee Note S|1,800||||1,800||
|**Total expenditure on raising funds**|377,687||||377,687||
|**TOTAL EXPENDITURE**|**377,687 I**|**- J **|**-**|**I**|<br>**377,687**||



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|**_examiner. If nothing was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
|**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**|1,800|1,800|
|**examiner**|||





|**Note 6**<br>**Tangible fixed assets**<br>**_Please complete this note if the charity has any tangible fixed assets_**<br>**6.1 Cost or valuation**|||||
|---|---|---|---|---|
|**Freehold**|**Other land &**|**Plant,**|**Fixtures,**|**Total**|
|**land &**|**buildings**|**machinery**|**fittings and**||
|**buildings**||**and motor**|**equipment**||
|||**vehicles**|||
|**£**|**£**|**£**|**£**|**£**|
|Atthe beginning of theyear|||||
|Additions|||||
|Revaluations|||||
|Disposals|||||
|Transfers*|||||
|Atend of theyear|||||
|**6.2 Depreciation and Impairments**|||||
|SLorRB|SLorRB|SLorRB|SLorRB|SL orRB|
|(Straight|||||
|Lineor|||||
|Reducing|||||
|Balance)|||||
|**** Rate**|||||
|Atbeginning of theyear|||||
|Disposals|||||
|Depreciation|||||
|Impairment|||||
|Transfers*|||||
|Atend of theyear|||||
|**6.3 Net book value**|||||
|Netbookvalueat the beginning oftheyear|||||
|Netbookvalueat the end of theyear|||||
|**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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||**Amounts**||**Amounts**||
|---|---|---|---|---|
||**This year**|**Last year**|**This year**|**Last year**|
||**£**|**£**|**£**|**£**|
||1,800|1,800|||
|**Total**|1,800|1,800|||
||||**This year**|**Last year**|
||||**£**|**£**|
||||4,498|7,854|
||||4,498|7,854|





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|**Fund names**|**Type PE, EE R**|**or Purpose and**|**Fund**|**Income**|**Expenditure**|**Transfers**|**Gains and**|**Fund**|
|---|---|---|---|---|---|---|---|---|
||**UR ***|**Restrictions**|**balances**||||**losses**|**balances**|
||||**brought**|||||**carried**|
||||**forward**|||||**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestircted income**|**UR**||6,054|374,331|377,687|||2,698|
|**Restircted income**|**R**||||||||
|**_Other funds_**|**N/a**|**N/a**|||||||
|**_(balancing figure)_**|||||||||
||**Total Funds as per balance sheet**||**6.054**|**374,331-**|**377.687**|||**2.698**|



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|**Fund names**|**Type PE, EE R or Purpose and**|**Type PE, EE R or Purpose and**|**Fund**|**Income**|**Expenditure**|**Transfers**|**Gains and**|**Fund**|
|---|---|---|---|---|---|---|---|---|
||**UR***|**Restrictions**|**balances**||||**losses**|**balances**|
||||**brought**|||||**carried**|
||||**forward**|||||**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**|**UR**||||||||
|**_Other funds_**|**N/a**|**N/a**|||||||
|**_(balancing figure)_**|||||||||
||**Total Funds as per balance sheet**||||||||



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