||||Pages|| |---|---|---|---|---| |Trustees'
Annual
Report|||4to6|| |Independent
Examiner's|Report|||| |Statement
of Fina ncia I Activities||||| |Summary
Income and Expenditure||Account||| |Balance Sheet||||10| |Statement
of Cash flows||||| |Notes to the Accounts|||12to|18| |Detailed Statement
of Financial Activities|||19to|20| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |for the year ended 5 April|2023|||| |---|---|---|---|---| |||Unrestricted||| |||funds|Total funds|Total funds| |||2023|2023|2022| |||f|f|| |Income and endowments|from:|||| |NATIONAL
LOTTERY||40,530|40,530|| |WORKERS EDUCATIONAL||25,000|25,000|| |CITY OF LIVERPOOL||10,000|10,000|| |JOHN MOORES FOUNDATION||10,000|10,000|| |P H HOLT FOUNDAT||8,500|8,500|| |RATHBONE
INV MGNT||7,000|7,000|| |PILKINGTON
CHARITI||1,000|1,000|| |STEVE MORGAN
FOU||3,750|3,750|| |LIV CHA AND VO||1,000|1,000|| |DONATIONS
AND LEGACIES||||24,500| |CHARITABLE ACTIVITIES||||2,100| |Total||106,780|106,780|26,600| |Expenditure
on:||||| |Charitable
activities||57,334|57,334|14,992| |Other||51,206|51,206|5,912| |Total||108,540|108,540|20,904| |Net gains on investments||||| |Net (expenditure)/income||(1,760)|(1,760)|5,696| |Transfers between
funds||||| |Net (expenditure)/income
before other gains/(losses)||(1,760)|(1,760)|5,696| |Other gains and losses||||| |Net movement
in funds||(1,760)|(1,760)|5,696| |Reconciliation
offunds:||||| |Total funds brought
forward||5,695|5,695|| |Total funds carried forward||3,935|3,935|5,696| |||||2023|2022| |---|---|---|---|---|---| |||||f|E| |Income||||106,780|26,600| |Gross income for||the year||106,780|26,600| |Expenditure||||106,647|19,401| |Depreciation|and|charges for|||| |impairment|offixed assets|||1,893|1,503| |Total expenditure||for the|year|108,540|20,904| |Net (expenditure)/income|||before tax||| |for the year||||(1,760)|5,696| |Net (expenditure||)/income for the year||(1,760)|5,696| ## |Iranian
Liverpool
Balance Sheet
at 5April 2023|Community|Community|Community|Community|||| |---|---|---|---|---|---|---|---| |Company
No.|CE025670||||Notes|2023|2022| |||||||f|f| |Fixed assets|||||||| |Tangible assets|||||10|4,176|4,510| |||||||4,176|4,510| |Current assets|||||||| |Cash at bank|and||in hand|||11,545|1,871| |||||||11,545|1,871| |Creditors: Amount||falling due within one year|||11|(11,786)|(685)| |Net current (liabilities)/assets||||||(241)|1,185| |Total assets less|current|||liabilities||3,935|5,695| |Net assets excluding|||pension asset or liability|||3,935|5,695| |Total net assets||||||3,935|5,695| |The funds ofthe|charity||||||| |Restricted funds|||||12||| |Unrestricted
funds|||||12||| |Genera
I funds||||||3,935|5,695| |||||||3,935|5,695| |Reserves|||||12||| |Total funds||||||3,935|5,695| |||2023|2022| |---|---|---|---| |||f|f| |Cash flows from operating|activities||| |Net (expenditure)/income|per Statement of Financial Activities|(1,760)|5,696| |Adjustments
for:|||| |Depreciation
of property,
plant and equipment||1,893|1,503| |Net cash provided
by operating
activities||133|7,199| |Cash flows from investing|activities||| |Payments
for property,|plant and equipment|(1,559)|(6,013)| |Net cash used in investing|activities|(1,559)|(6,013)| |Net cash from financing
activities|||| |Net (decrease)/increase
in|cash and cash equivalents|(1,426)|1,186| |Cash and cash equivalents|at the beginning
ofthe year|1,871|| |Cash and cash equivalents|at the end ofthe year|445|1,186| |Components
ofcash and cash equivalents|||| |Cash and bank balances||11,545|1,871| |Bank overdrafts||(3,386)|| |||8,159|1,871| ## ## ## ## |last year and no chan|last year and no chan|last year and no chan|last year and no chan|ges
have been made to accounts for previous years.||||||| |---|---|---|---|---|---|---|---|---|---|---| |Fund accounting||||||||||| |Unrestricted||funds||These are available for use at the discretion ofthe trustees||in furtherance|||of|the| |||||general objects ofthe charity.||||||| |Designated||funds||These are unrestricted
funds earmarked
by the trustees|for particular||purposes.|||| |Revaluation||funds||These are unrestricted
funds which include
a revaluation|reserve representing|||||the| |||||restatement
of investment
assets at their market values.||||||| |Restricted|funds|||These are available for use subject to restrictions
imposed||by the donor||or|through|| |||||terms of an appeal.||||||| |Income||||||||||| |Recognition||of||Income is included
in the Statement
of Financial
Activities||(SoFA) when|the||charity|| |income||||becomes entitled to, and virtually
certain to receive, the|income and the|||amount of||| |||||the income can be measured
with sufficient
reliability.||||||| |Income with||related||Where income has related expenditure
the income and|related expenditure|||||is| |expenditure||||reported
gross in the SoFA.||||||| |Donations|and|||Voluntary
income received
by way ofgrants, donations
and gifts is included|||||in the|| |legacies||||the SoFA when receivable
and
only when the Charity has||unconditional||||| |||||entitlement
to the income.||||||| |Tax reclaims||on||Income from tax reclaims
is included
in the SoFA at the same time as the||||||| |donations|and||gifts|gift/donation
to which
it relates.||||||| |Donated services||||These are only included
in income (with an equivalent
amount
in expenditure)||||||| |and facilities||||where the benefit to the Charity
is reasonably
quantifiable,||measurable||and||| |||||material.||||||| |Volunteer|help|||The value ofany volunteer
help received
is not included|in|the accounts.||||| |Investment||income||This is included
in the accounts when receivable.||||||| |Gains/(losses)|||on|This includes
any gain or loss resulting
from revaluing
investments
to market||||||value| |revaluation||of|fixed|at the end ofthe year.||||||| |assets||||||||||| |Gains/(losses)|||on|This includes
any gain or loss on the sale of investments.||||||| |investment||assets||||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## |3|Statement||of Financial|A|ctivities - prior year|||| |---|---|---|---|---|---|---|---|---| ||||||||Unrestricted|| ||||||||funds|Total funds| ||||||||2022|2022| |Income and endowments||||from:||||| ||Donations||and legacies||||24,500|24,500| ||Charitable||activities||||2,100|2,100| |Total|||||||26,600|26,600| |Expenditure||on:||||||| ||Charitable||activities||||14,992|14,992| ||Other||||||5,912|5,912| |Total|||||||20,904|20,904| |Net|income||||||5,696|5,696| |Net|income before other|||||||| |gains/(losses)|||||||5,696|5,696| |Other gains and losses:||||||||| |Net|movement||in funds||||5,696|5,696| |Reconciliation|||offunds:|||||| |Total funds carried forward|||||||5,696|5,696| |4|Income from donations||||and legacies|||| |||||||Unrestricted|Total|Total| ||||||||2023|2022| ||National|lottorry||||40,530|40,530|10,000| ||WORKERS||EDUCATIONAL||5|||| ||RATHBONE||MGNT|||32,000|32,000|6,000| ||Others|||||34,250|34,250|8,500| |||||||106,780|106,780|24,500| |Total|Total| |---|---| |2023|2022| ||2,100| ||2,100| ## |6|Expenditure|on charita|ble
|activities|||| |---|---|---|---|---|---|---|---| ||||||Unrestricted|Total|Total| |||||||2023|2022| ||Expenditure|on charitable|||||| ||activities||||||| ||||||44,264|44,264|12,162| ||Governance|costs|||||| ||Teaching Expenses||||13,070|13,070|2,830| ||||||57,334|57,334|14,992| |7|Other expenditure||||||| ||||||Unrestricted|Total|Total| |||||||2023|2022| ||Employee costs||||15,418|15,418|| ||Motor and travel costs||||||664| ||Premises costs||||8,756|8,756|2,187| ||Amortisation,|depreciation,|||||| ||impairment,|profit/loss|on||1,893|1,893|1,503| ||disposal offixed assets||||||| ||General administrative||costs||5,669|5,669|1,133| ||Legal and professional||costs||19,470|19,470|425| ||||||51,206|51,206|5,912| |8|Net (expenditure)/income|||before transfers|||| ||||||2023||2022| ||This is stated|after charging:|||f||f| ||Depreciation|of owned|fixed assets||1,893||1,503| |9|Staff costs||||||| ||||||2023||2022| ||Salaries and|wages|||15,418||| ||||||15,418||| ## |10|Tangible|fix|ed|assets|||||| |---|---|---|---|---|---|---|---|---|---| |||||||||Plant and|| ||||||||||Total| |||||||||Machinery|| ||Cost or revaluation||||||||| ||Additions|||||||1,559|1,559| ||At 5 April|2023||||||1,559|1,559| ||Depreciation|||and|||||| ||impairment||||||||| ||Depreciation|||charge for the||||1,893|1,893| ||year||||||||| ||At 5 April|2023||||||1,893|1,893| ||Net book|values|||||||| ||At 5 April|2023||||||(334)|(334)| |11|Creditors:||||||||| ||amounts|falling due within one|||year||||| ||||||||2023||2022| ||||||||f||| ||Net Wages and PAYE||||||3,386||| ||Accrua Is||||||8,400||685| ||||||||11,786||685| |12|Movement||in|funds|||||| ||||||||Incoming||| ||||||||resources||| ||||||||(including|Resources|At 5April| ||||||||other|expended|2023| |||||||At 6April|gains/losses||| |||||||2022|)||| ||||||||f||| ||Restricted|funds:|||||||| ||Unrestricted||funds:||||||| ||General funds|||||5,695|106,780|(108,540)|3,935| ||Total funds|||||5,695|106,780|(108,540)|3,935| |13|Analysis of net assets between||||funds||||| ||||||||Unrestricted|Restricted|| ||||||||||Total| ||||||||funds|funds|| ||||||||||f| ||Fixed assets||||||4,176||4,176| ||Net current||assets||||8,159|(8,400)|(241)| ||||||||12,335|(8,400)|3,935| |||At 6April||At 5April| |---|---|---|---|---| |||2022|Cash flows|2023| ||Cash and cash equivalents|1,871|9,674|11,545| ||Bank overdrafts||(3,386)|(3,386)| |||1,871|6,288|8,159| ||Net debt|1,871|6,288|8,159| |15|Related party disclosures|||| ||Controlling
party|||| ## |||||Unrestricted||| |---|---|---|---|---|---|---| |||||funds|Total funds|Total funds| |||||2023|2023|2022| |Income and endowments|||from:|||| |Donations
and legacies||||||| |National
lottorry||||40,530|40,530|10,000| |WORKERS EDUCATIONAL &||||||| |RATH BONE MG NT||||32,000|32,000|6,000| |Others||||34,250|34,250|8,500| |||||106,780|106,780|24,500| |Charitable
activities||||||| |||||||2,100| |||||||2,100| |Total income and endowments||||106,780|106,780|26,600| |Expenditure
on:||||||| |Charitable
activities||||||| |||||44,264|44,264|12,162| |||||44,264|44,264|12,162| |Governance
costs||||||| |Teaching Expenses||||13,070|13,070|2,830| |||||13,070|13,070|2,830| |Total ofexpenditure
activities|on||charitable|57,334|57,334|14,992| |Employee costs||||||| |Salaries/wages||||15,418|15,418|| |||||15,418|15,418|| |Cleaning||||||664| |||||||664| |Premises costs||||||| |Rent||||8,756|8,756|2,187| |||||8,756|8,756|2,187| |General administrative|||costs,|||| |including
depreciation|||and|||| |amortisation||||||| |Depreciation
of Plant
Machinery|||and|1,893|1,893|1,503| |Bank charges||||72|72|76| |Equipment
repairs
maintenance|and|||2,127|2,127|46| |General insurances||||330|330|106| |Software,
ITsupport
costs||and related||1,540|1,540|429| ## |Iranian
Liverpool Community
Detailed Statement of Financial Activities|||| |---|---|---|---| |Stationery
and printing|1,290|1,290|460| |Subscriptions|104|104|8| |Telephone,
fax and broadband|206|206|8| ||7,562|7,562|2,636| |Legal and professional
costs|||| |Audit/Independent
examination|810|810|360| |fees|||| |Other legal and professional
costs|18,660|18,660|65| ||19,470|19,470|425| |Total ofexpenditure
ofother costs|51,206|51,206|5,912| |Total expenditure|108,540|108,540|20,904| |Net gains on investments|||| |Net (expenditure)/income|(1,760)|(1,760)|5,696| |Net (expenditure)/income
before
other gains/(losses)|(1,760)|(1,760)|5,696| |Other Gains|||| |Net movement
in funds|(1,760)|(1,760)|5,696| |Reconciliation
offunds:|||| |Total funds brought
forward|5,695|5,695|| |Total funds carried forward|3,935|3,935|5,696|