COMPANY REGISTRAMON NUMBER.. CE024498 CHARITY REGISTRATION NUMBER: 1192971 Cardiff Kurdish Community Association Unaudited Financial Statements 31 December 2024 SAK2020 LTD. Chartered Certffied Accountants Broadway House Broadway Cardrff CF24 1 PU Cardiff Kurdish Community Association Financial Statements Year ended 31 December 2024 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities {induding income and expenditure account) Statement of financial posff(ion Notes to the financial statements The following pages do not fonn part of the financial statements Detailed statement of financial aclivilies 10 Notes to the detailed statement of financial activities 11 Cardiff Kurdish Community Association Trustees. Annual Report (Incorporating the Dlrectorfs Report) Year ended 31 December 2024 The trLTStees, who are also the directors for the purposes of o)mpany law. presenl their report and the unaudited financial staternenls of the charity for the year ended 310ecember 2024. Reference and administrative details Registered charity name Cardiff Kurdish Community Association Charity registratlon number 1192971 Company registration number CE024498 Prln¢lpal office and registered 790 Newport Road office Cardiff CF3 4FH The trustees Mr Rzgar ELIASI Mr Adil ALI Mr Arash ELYASISARZLI Mr B HUSAIN MrAOAGHA Mr S A MOHAMMED r N RASHIDI Mr M MANKOOR {Re5igned 1 August 20241 {Resigned 1 August 2024} {Appoinled 1 Augusl 20241 (Appointed 1 August 20241 (Appointed 1 August 20241 (Appointed 1 August 20241 (Appointed 1 August 20241 Independent examiner SAK2020 Ltd. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1 PU Objectlves and activities Holding regular semiTrars regarding culture and how to integrate into the Welsh community. Charity is trying to acquire own premises for an EducatN)n Centre_ Setting up the organisation with The Charity Commission. Holding training dasses for women'5 health. Raising donations from individuals and providing to Asylum seekers in the community- Speaking to businessmen in Cardrff regarding our activities and projec15 Imlh the aim to purchase a building for our cenlre. Promoting our program in social media. Assi5b"ng asylum seekers to find suitable help and refvge. Assisting people with job searGh. Cardiff Kurdish Community Association Trustees. Annual Report {Incorporating the Directorfs Report) (continue Year ended 31 December 2024 Achievements and performance The chiklren have leamt how lo respect parents, teachers, and how to deal with the people in the communty. The children have learnt Nvo more languages. We helped solve some problems that Asylum seekers and refugees had fa￿d such as finding a Iranslalor, filling in foms. helping with housing elc. We gained a good social media following and through that we have been able lo organise and plan more aclivilies. We have helped families in need with food and clothing and future lo access to loodbanks el¢. We achieved the respect of the poli￿. who came in and gave seminars lo the children The children were happy and now understand the police are here to help. We have opened an Education Centre for the children and ladies in Cardiff, leaching Kurdish, Arabic, English and Welsh. The ￿nIfe is being operated from the rented premise. Plans for future periods Purchase a building for our centre so we have a hub and can do rnore activities and more regul8rty. Provide Education in our school such as English. Kurdish. Arabic and Welsh. Work with local people lo hold a foodbank at our ￿ntre. Raise donations from individuals and other organisalions to support asylum seekers, and lor anyone else who needs extra support. Hokl seminars for refugees. Ensure they understand doctors, denlisls, banks job applicabons 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 provlsions This report has been prepared in accordance with the provisions applicable to companies enlilled to the sm211 companies exempliorb. The trustees. annual report was approved on board of trustees by.. and signed on behalf of the Mr Adil ALI Trustee Mr B HUSAIN Trustee MrAOAGHA Trustee Mr S A MOHAMMED Trustee Mr N RASHIDI Trustee Mr M MANKOOR Tnjstee Cardiff Kurdish Community Association Independent Examinerfs Report to the Trustees of Cardiff Kurdish Community Association Year ended 31 December 2024 We report to the trustees on our examination of the financial statements of Cardiff Kurdish Communlcy Assctialion I'lhe chartty'l for the year ended 31 December 2024 Responsibilities and basis of report As the Iruslees of the company you are responsible for the preparalDn of the financial statements in cordance with Ihe requirements of the Companies Acl 20061.the 20(￿ ACYI. Having satisfied ourselve5 that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and ate eligibk for indetEndent examinatKin, we report in respect of our examination ot the charity's accounts as carried out under seclion 145 of the Charities Act 2011 I'the 2011 Act'l. Irtr carrying out our examination we have followed the Diteclions given by the Charity Cornmission under section 14515llbl of Ihe 2011 Act. Independent examlnerfs statement sin￿ the charity's gross income exceeded £2SO,000 ywr examiner musl be a member ol a body listed in secb.on 145 of the 2011 A¢1. We confirm that we are qualified to undertake the examination tecause we are a member of the Assoaation of Chartered CertifEd Accountants, which is one of the listed bodies. We have compleled our examinalK)n. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe". accour71ing records were not kept in iespecl of the charity as required by section 386 of the 20C6 Act or the financial stalernenls do not ao¢ord with those records", or the financial statemenls do not comply with the accounting requirements of sects'on 396 of the 2006 Act other than any requiremenl that the accwnts give a 'true and fairf view which is not a matter considered as part of an indewdent examinalion.. or the financial statemenls have nol been prepared in acwrdance wrth the methods and principles of the Statement of Re(x)mmended Practice for accounting and rerM)rting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appluble in the UK and Republic of Ireland IFRS 102}. We have no concerns and have (x)me across no other matters in connection with the examination to which allenlion should be ¢YM¥n in this rewrt in order to enable a proper understanoling of the accounts to be reached. ependenl Examiner SAK2020 LTD. Chartered Certified Accountsnls Broadway House Broadway Cardiff CF24 1PU Cardiff Kurdish Community Association Statement of Financial Activities (including income and expenditure account) Year ended 31 December 2024 2024 Unrestricted tunds Total funds Total funds 2023 Note Income and endowments Donations and leg2cies Total income 294,390 294,390 294.390 3,176 294.390 3.176 Expenditure Expenditure on raising funds-. Costs of raising donations and lega¢tes Total expenditure 2.282 2,282 2,282 8,968 2,282 8,968 Net Incomellexpenditure> and net movement in funds 292.108 292.108 15,7921 Reconcillatlon of funds Total funds brought fomard Total funds carried forward 56.216 56.216 62.008 348,324 348,324 56,216 The Statement of financial activib'es includes all gains and losses recognised in the year. All income and expenditure derive from conts"nuing activities. Tht not•s on pages 6 to 8 form part ofthe5e financial statsments. Cardiff Kurdish Community Association Statement of Financial Position 31 December 2024 2024 2023 Note Fixed assets Tangible fixed assets 619 774 Current assets Cash al bank and in hand 348.005 55,742 Creditors: amounts falling due within one year Net current assets 300 300 347,705 55,442 Total assets less Current liabilities 348,324 56,216 Net assets 348,324 56,216 Funds of the charity Unrestricted funds 348.324 56,216 Total charity funds 10 348.324 56,216 For the year ending 31 December 2024 the charity was enlilFed lo exemption from audit under section 477 of the Companies Act 201￿ relatirbg to small companies. Trustees. responsibilities.. The members have not required the company lo obtain an audit of its financial stslements for the year in question in accordance wilh section 476.. The trustees acknowledge their responsibilities for cornplying with the requiremen15 of the Act with respecl lo accounting records and the preparation of financial statements. These financial Statements have been prepared in accordanee with the provisions applicable to companies subject lo the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by.. Mr Adil ALI Trustee MT B HUSAIN Trustee MrAOAGHA Trustee Mr S A MOHAMMED Tnjstee Mr N RASHIDI Trustee Mr M MANKOOR Trustee The statement of financial position continues on the following page. The note5 on pages 6 to 8 fomi part of these financial statements. Cardiff Kurdish Community Association Notes to the Financial Statements Year ended 31 December 2024 statement of compliance These finall￿31 statements have been prepared in Complian￿ with FRS 102, 'The Finan¢ial Reporting Standard applicable in Ehe UK and the Republic of Ireland., the Statement of Recommended Practice appli¢able to charities preparing their accounts in acwrdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 ICharil*s SORP {FRS 10211 and the Companies Acl 20(￿. Accounting policies Basls of preparation The financial statements have been prepared on the hi*¢rt¢al cost basis, a5 Modifi￿ by the revaluation of certain financaal assets and liabilthes and investment properties measured al fair value through income or expenditure. The financial slalements are prepared in sterling. which is the functional currency of the entity. Going concern There are no material uncertaintEs at￿ut the charity's ability to continue. Tangible a$5ets Tangible assets are iniknally re￿rded at cost. and subsequently staled al cost less any accumulated deprecialion and impairment losses. Any tsngible assets carried al revalued amounts are recorded at the fair value at the date ol revaluation le55 any subsequent accumulated depreuats.on and subsequent accumulated impairment losses. An increase in the carying anw)unl of an asset as a resuft of a revaluation. is reGognised in other recognised gains arKJ losses. unless it reverses a charge for impairment 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 revaluatir￿. is recogni5ed in other recognised gains and losses, except to which it offsets any previous rèvaluation gain, in whidb case the loss is shown within other recognised gains and losses on the statement of finanGk31 activib"es_ Depreciation Depreciation is calculated $0 as lo write off the cost or valuatr)n of an asset, less ils residual value, over the useful economic life of that asset as folk)ws'. Llmited by guarantee Donations and lega¢ies Unrestricted Total Fund5 Unrestricted Total Funds Funds 2024 Funds 2023 Donations Donations 294,3 294,3 3,176 3,176 Cardiff Kurdish Community Association Notes to the Financial Statements {conthu¢d) Year ended 31 December 2024 Costs of raising donations and legacies Unrestri¢ted Totsl Funds Unrestricted Total Funds Funds 2024 Funds 2023 Costs of raising donations and legacies- Donalions 2.282 2,282 8.968 8.968 Net incomel(expenditure) Nel incomellexpendilurel is stated after chargIn￿(cr￿J1ti"ngl.. 2024 2023 Depreciation of tangible fixed a$5ets 155 194 Stsff costs Tre ttslal slafl costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 ages and salaries 2,500 The average head count of employees during the year was Nil12023-. Nil}- No employee receNed employee benefits of rrore than £60.000 during the year {2023". Nlll. Tangible fixed assets Equipment Cost At 1 January 2024 and 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 1,247 473 155 628 Carrying amount At 31 December 2024 619 At 31 December 2023 774 Cr¢ditors: arnounts falling due within one yèar 2024 2023 Accruals and deferred income 300 300 Cardiff Kurdish Community Association Notes to the Financial Statements (continued) Year ended 31 December 2024 10. Anatysls of charitable funds Unrestrleted funds At 1 January 20 24 At 310ecembè r 2024 Income Expenditure General funds 56,216 294,390 12,2821 348,324 At 1 January 20 23 At 31 December 2023 Income Ex￿ndItUre Geneol fvnds 62.008 3,176 18.9681 56,216 Cardiff Kurdish Community Association Management Infomiation Year ended 31 December 2024 The following pages do not forni part of the financial statements. Cardiff Kurdish Community Association Detsiled Statement of Financial Activities Year ended 31 December 2024 2024 2023 Income and endowments Donations and legacies Donations 294.390 3,176 Total incom8 294,390 3.176 Expenditure Costs of raising donations and legacies Volunteer staffs Rent Repairs & maintenance Legal and professional fees Printing, Postage & Ststionary Depreaalion Advertisement SofNvare Support Staff Refreshment Sundry Expenses Accountancy fee Donation paid 2,500 4,076 353 160 368 194 17D 128 525 447 300 100 12 155 67 201 790 405 299 2,282 8.968 Total expenditure 2.282 8,968 Net incomel{exp¢ndi¢ure} 292, 108 15,7921 10 Cardiff Kurdish Community Association Notes to the Detailed Statement of Financial Activities Year ended 31 December 2024 2024 2023 Costs of raising donations and legacies Costs of raising donations and legacies - Donations Volunteer staffs Rent Repairs & maintenan Leg81 and professional fees Printing. Postage & Stationary Depreciation Adverbsemenl Softwarè Supw)rt Staff Refreshmerit Sundry Expenses Accountancy fee Donation paid 2,500 4,076 353 160 368 12 155 67 201 790 405 299 170 128 525 447 300 100 2.282 8,968 Costs of raising donations and legaeies 2,282 8,968