COhlPANY REGISTRATION NUMBER: CE024498 CHARtrY REGISTRATION NUMBER: 1192971 Cardiff Kurdish Community Association Unaudited Financial Statements 31 December 2023 SAK2020 LTD. Chartered Certified Accountants Broadway House Broadway Caidiff CF24 1PU Cardiff Kurdish Community Association Financial Statements Year ended 31 December 2023 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the Irustees Statement of financial acttvities (including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not fomi part of the financial statements Detailed statement of financial activities 10 Notes to the detailed statement of financial activiknes Cardiff Kurdish Community Association Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 December 2023 The tnjstees, who are also the directors for the purposes of company law, ptesent their ￿port and the unaudited financial statements of the charty for the year ended 31 December 2023. Reft￿nce and admlnistratfve details Registered charlty name Cardiff Kurdish Communty Association 1192971 Charity reglstratlon number Company reglstration number CE024498 Prfnclpal office and reglstered 304B Newport Road office Cardtff CF24 1 RS The trustees Mr Rzgar ELIASI Mr Adil ALI MrArash ELYASISARZLI Independent examineT SAK2020 Ltd. Chartered Certified Accountants Broadway House Broadvrdy Cardiff CF24 1 PU Objectives and activities Holding regular seminars regarding ¢ulture and how to integrate into the Welsh (￿MmUnty. Charity 15 trying lo acquire own premises for an Educabon Centre. Setting up the organisation with The Charity Commission. Holding training classes for wornen's health. Raisillg donations from individuals and providing lo Asylum $￿kerS in the ¢ornmunty. s￿akIng lo businessmen in Cardiff regarding our aclivilies and projects with the aim to purchase a building for (Entre. Promoting our program in social media. Assisting asylum seekers lo find suitable help and refuge. Assisting people with job search. Achlevèments and perforniance The children have learnt how to respect parents. teachers, and how to deal with the people in the community. The children have leamt two more languages. We helped solve sorne problems that Asylum seekers ané refvgees had laced such as finding a translator, filling in forms, helping with housing elc. We gained a goiKI social media following and through that we have been able to organise and plan more activities. We have helped families in need with food and clothing and future to access to foodbanks et¢. We achieved the respect of the police, who came in and gave seminars to the children. The children were happy and now understand the wlice are here lo help. We have opened an Edu&*Kin Centre for the children and ladres in Cardiff, teaching Kurdish, Arabic, English and Welsh. The centre is being operaied from the rented premise. Cardiff Kurdish Community Association Trustees, Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 December 2023 Plans for future periods Purchase a building for our centre so we have a hub and can do more activities and MO￿ regularly. Provide Education in our school such as English. Kurdish, Arabic and Welsh. Work with local people lo hold a foodbank at our cenlre. Raise donations from individuals and other organisations to support asylum seekers. and for anyone else who needs ext￿ SUPFK)rt Hold seminars for refugees. Ensure they understand doctors, denlisls. banks, job applications etc. Hold one-to-one English classes I study sessions for those who are not confident. Employ more staff so that we can do more activities. Small company provisions This report has been prepared in accordan￿ wtth the provisions applicable tr) companies entitled lo the small companies exemption. The Iruslee5' annual report was approved on .. Iruslee5 by- and signed on behalf of the board of Mr Rzgar ELIASI Trustee Mr Adil ALI Trustee Cardiff Kurdish Community Association Independent Examiner's Report to the Trustees of Cardiff Kurdish Community Association Year ended 31 December 2023 We report to the trustees on our examination of the financial statements of Cardiff Kurdish Community Association I'the charity.) for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the company land also its directors for the p￿￿oseS of company lawl you are responsible for the preparation of the firFancial statements in accordance with the requirements of the Companies Act 20061'the 20￿ Act'}. Having satisfied ourselves that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, we ￿pOrt in respect of our examination of the charity's accounts as carried oul under section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out our examination we have followed the DI￿b"On$ given by the Charity Commission under section 145151{bl of the 2011 Act_ Independent examlnerfs statement We have completed our examination. We confim that no matters have come to our attention in connection with the examination giving us cause to believe.. accounting rewrds were not kept in respect of the eharity as required by secb-on 386 of the 20(6 ACL or the financial statements do not accord with those records.. or the financial statements do not comply with the accounb.ng requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view which is not a matter considered as part of an independenl examination- or the financial stslements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and ￿portIng by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- We have no conTrrns and have come across no other matters in connection with the examination to which attention should be drawn in this reFK)rt in order to enable a proper understanding of the accounts to be reached. 18/& OLto£41 Independent Examiner SAK2020 Ltd. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1 PU Cardiff Kurdish Community Association Statement of Financial Activities (including income and expenditure account) Year ended 31 December 2023 2023 Unrestricted funds Total funds Total fvnds 2022 Income and endowments Donalions and legacies Total Income 3.176 3.176 3.176 54,825 3,176 54,825 Expenditure Expenditure on raising funds-. Costs of raising donat'ons and legacies Total exp¢nditure 8,968 8.968 8,968 17,393 17,393 8.%8 Net (expendttureyincorne and n8t movement In ftsnds (5.792) (5,792) 37.432 Reconciliation of funds Total funds brought forward Total funds carried for4vard 62,008 62,008 56,216 24,576 62,008 56.216 The statement of finanoal ac11vit￿S incfudes all gains and losses recognised in the year. All income and expenditure derive from continuing activilies. The notes on pages 6 to 8 forni part of these fir￿n¢la1 statsmènts. Cardiff Kurdish Community Association statement of Financial Position 31 December 2023 2023 2022 Fixed assets Tangible fixed assets 774 968 Current assets Cash at bank in hand 55.742 61,040 Credttor5: amounts falllng due wlthln one year Net current assets 300 55,442 56,216 56.216 61,040 T¢)lal assets less current liabilities 62.008 Net assets ,008 Funds of the charity Unrestricted fvnds 56,216 62,008 62.008 Total Gharity funds 10 56,216 For the year ending 31 December 2023 the charity ￿￿s entitl￿ io exempb"Dn from audtt under section 477 of the Companies Act 2006 relating to small companies. Trustees, responsibilities.. The members have not required the company to obtain an audit of its financial Statements for the year in question in accordance wth section 476", The trustees acknowledge Iheir responsibilities for complying with the requirements of the Act th ￿SpeCt to accounting records and Ihe preparab.on of fjnancial statements. These financial statements have t*en prepared in a¢¢ordants with the provisions applicable to companies subject to the small companies. regime. These fi ancial tatemenls were approved by the trL)ard of trustees and aulhorised for issue on . and are signed on behalf of the board by: Mr Rzgar ELIASI Trustee Mr Adil ALI Trustee The notes on pagts 6 to 8 fomi part of these financial $tsiements. Cardiff Kurdish Community Association Notes to the Financial Statoments Year ended 31 December 2023 ststement of compliance These financial statements have been prepared in Complian￿ with FRS 102. 'The Financial Reporting Slandaid applicable in the UK and the Republic of Ireland.. the Slalemenl of Recommended Pfftctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicab￿ in the UK and Republic of Ireland IFRS 1021 {Charities SORP IFRS 102)) and the Companies Act 2006. Accountlng policies Basis of preparation The financial statements have been prepared on the histo[￿1 cost basis, as modified by the revaluation of certrdin financial assets and liabiif(Es and investrnent properties measured at fair value through income or expenditure. The ffinancial siatenknls are prepared in slerting. Wh￿ is Ihe funcbonal currency ofthe entity. Going ¢oncern There are no material uncertainties about the charity's abilty lo continue. Tangible ass¢ts Tangible assets are initially recorded at cost and subsequently stsled al cosl less any 2c¢urnulaled depreciatson and impairnEnl losses. Any tangible asseÈs carried al revalued amounts are recorded at the fair value al the (late of revaluation less any subsequent accumulated depreciation and subsequent accumulaled impaimienl10s5es. An increase in the Carrying amount of an asset as a result of a revaluation. is recognised in other recognised gains and losses. unless it revetses a charge for impaiment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other reC￿niSed gains and losses, except to which il oftsets any previous revaluation gain. in which case the loss is shown within other re￿nised gains and losses on the statement of financial aclivilies. Depreclation Depreciation is cakulated so as lo write off the cost or valuation of an asset. les5 rt5 residual value. over the useful economic lrfe of thal asset as follows." Limited by guarantee Donations and legacie5 Unrestrrcted Totsl Funds Unreslricled Total Funds Funds 2023 Funds 2022 Donatlons Donations 3.176 3.176 34.825 34,825 Cardiff Kurdish Community Association Notes to the Flnancial Statsments Iconfynue4 Year ended 31 December 2023 Donatlons and legacles (conllnu¢dJ Unrestricted Total Funds Unrestricted Total Fund5 Funds 2023 Funds 2022 Grants Grant 20,000 54,825 20,000 54.825 3.176 3.176 Costs of ralsing donations and legacies unreStrKt￿j Total Funds Unrestricted Totsl Funds Funds 2023 Funds 2022 Costs of raising donations and legacies - Donations 8,968 8.968 17,393 17,393 Net (expenditurellincome Net {expenditure)lincome is stated after chargingllcreditingi-. 2023 2022 Depreciation of tangible fixed assets 194 187 staff costs The total staff costs and employee benefits fot the reporting period are analysed as follows.. 2023 2022 Wages and salaries 2,500 6,35S The average head Count of employees during the year was Nil12022.. Nill. No 8mployee recewed employee benefits of more than £60,000 during the year (2022: Nil}. Tangible tlxed assets Equipment At 1 January 2023 and 31 December 2023 Depreciation Al 1 January 2023 Charge for the year At 31 De¢ember 2023 Carrying amount At 31 De¢ember 2023 Al 31 December 2022 1,247 279 473 774 968 Canliff Kurdish Community Association NDtss to the Financial Statements (continue¢JJ Year ended 31 December 2023 Cr¢ditors: amountsfallin9 due within one year 2023 2022 Accruals and deferrel income 300 10. Anatysls of charllalle funds Unrestricted funds At 1 January 20 23 At 31 Decembe r 2023 Income Expenditure 3,176 General funds 62,008 {8,9681 56,216 At 1 January 20 At 31 December 2022 Income Expenditure General funds 24.576 54,825 {17.3931 62,008 Canliff Kurdish Community Association Management Infomation Year ended 31 December 2023 The folloving pages do nol fomi part of the financial statements. Cartiff Kurdish Community Association tbtailed Statement of Financial Activities Year ended 31 December 2023 Income and endowments Donations and legacies Donab"ons Grant 2023 2022 3,176 34.825 20.000 54.825 3,176 Total Income Expendlture Costs of raising donatioA5 and l¢gacies Volunteer stafts Rent Legal and prOfeSs￿nal fea Printing, Postage & Statiorory Depreciats"on Ailvertisement Books & Journal So￿are Support Staff Refreshment Sundry Expenses Accountancy fee Donation paid 3,176 54,825 2.5DO 4,076 160 6.355 4,880 2.600 973 187 179 1,446 119 175 479 194 170 128 525 447 300 100 8,968 17,393 Total expenditure 8,968 17,393 Net (expenditure)fin¢ome (5,792) 37,432 10 Canliff Kurdish Community Association Notes to the Detsiled Statement of Financial Activities Year ended 31 December 2023 Costs ol raising donatio￿ and legacies Costs of raising donatio￿ and legacies - Donations Volunteer stsffs Rent Legal and professional fea Printing, Postage & St*10￿ry Depreciation AdvertiseTh￿nt Books & Joumal SofNvare Support Staff Refreshment Sundry Expenses Accountancy fee Donation FXKI 2023 2022 2,500 4.076 160 368 194 170 6,355 4,880 2,600 973 187 179 1,446 119 175 479 128 525 447 300 100 8,968 17,393 Costs of raislng donatio% and legacies 8,968 17,393 11