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2025-04-05-accounts

PARS COMMUNITY

Charity No. 1194418

Company No. CE025670

Trustees' Report and Unaudited Accounts

05 April 2025

PARS COMMUNITY Contents

COMMUNITY
nts
Pages
Trustees' Annual Report 3-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Summary Income and Expenditure Account 9
Balance Sheet 10-11
Statement of Cash flows 12
Notes to the Accounts 13-20
Detailed Statement of Financial Activities 21-22

Page 1

PARS COMMUNITY Trustees Annual Report

PARS COMMUNITY

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 5 April 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE025670

Charity No. 1194418

Registered Office

L C V S 151 Dale street Liverpool L2 2AH

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

D. Golabli H.R. Khoobyari A.S. Teimori

Accountants

Prime Financial Advisory Ltd 4 Imperial Place Maxwell Road Borehamwood WD6 1JN

OBJECTIVES AND ACTIVITIES

Page 2

PARS COMMUNITY Trustees Annual Report

Our objective is to raise additional funds to expand and improve the services we offer to asylum seekers, refugees, and migrants from Persian-speaking and related communities, including Iranians, Afghans, Tajiks, Kurds, Azeris, and Arabs. Our goal is to empower these individuals and families to build a better quality of life in the UK, ease their settlement process, and keep them informed about relevant legislation and social policies.

Since last year, our services have also supported individuals from other nationalities, including those from various African nations, demonstrating the inclusive and evolving nature of our work.

Social media campaigns to raise awareness and educate the community

Final assessments and certification upon completion.

Page 3

PARS COMMUNITY Trustees Annual Report

Over the past year, ILC (PARS) significantly expanded its services to support asylum seekers, refugees, and vulnerable migrants—particularly those from Persian-speaking backgrounds, including Iranians, Afghans, Tajiks, Kurds, Azeris, and Arabs. Our work also reached beyond this core demographic, supporting individuals from African and other communities across Liverpool, London, and the wider UK.

We delivered a diverse range of impactful activities and services, designed to improve quality of life, social integration, education, and access to essential resources.

Key Activities and Achievements

English Courses & ESOL Program: Developed into 5 progressive levels, 4 qualified teachers delivering classes Introduced ESOL course for the first time, Officially became an ESOL Test Centre in Liverpool Weekly Foodbank every Friday, offering: Foodbank & Essential Support: Dry food, toiletries, clothes, suitcases, hot meals, books, kitchen items, and toys

Live & Recorded Programs: Daily updates on UK rules and restrictions in Persian, Live and recorded TV programs in Farsi reaching thousands across the UK, Offered vital information on immigration, health, benefits, and integration

Workshops & Training Programs: Beauty & Hairdressing, Asylum Process Awareness, Benefits & Rights, CV Writing and Job Readiness, Driving Theory Test Preparation

Painting and drawing for teenagers and children

Social Events & Competitions: Annual festivals, exhibitions, celebrations, and community parties, Hosted games and competitions, including:

Football, Chess, Backgammon, Dance, Singing tournaments

Events held in Liverpool and London, attracting participation from across the UK

Women’s Empowerment Programs: Over 120 women attended free workshops in Liverpool, Courses included:

Beauty, Eyelash Extensions, Nail Care, Hair Styling, Women-only fitness, dance, and aerobics sessions, Final exams and certificates issued upon completion

Fundraising & Funders: ILC (PARS) has actively sought funding through donations and grant applications led by our management committee and volunteers.

ACHIEVEMENTS AND PERFORMANCE

We have changed the name of charity from Iranian Liverpool community to Pars community because we had other nationalities to support as well. Now we have beneficiaries from Asian and African countries. PARS Community achieved to organised Food Bank, Higher level of English courses and become test centre for ESOL , Community developed and became bigger with

more staff and volunteers and provided better quality services and support. English courses developed to 5 level. Food Bank activity runs every Friday including Hot lunch, we also achieved to provide clothes, Toiletries, Suitcases, Dry food, Books, Kitchen Utensils, toys and other essentials for many asylum seekers, Homeless, Students and refugees. We also managed to extend our activities outside of Merseyside in Midland and London and northwest.

We also increased management committees to 6 people including 3 women,

Also, we got partnership with other Persian Communities in Liverpool and London We now have annual festivals for each season in Liverpool and London

FINANCIAL REVIEW

Page 4

PARS COMMUNITY Trustees Annual Report

PARS Community has made significant progress in securing sustainable funding for both existing services and new initiatives. We have received support from a range of charitable trusts, foundations, and local authorities. Our fundraising efforts remain focused on enabling greater impact, broader reach, and long-term service continuity.

We are committed to transparent financial management and ensuring that all funds are directed toward programs that directly benefit the communities we serve.

PLANS FOR FUTURE PERIODS

Looking ahead, PARS Community plans to further expand its services and outreach in line with our recent rebranding and organisational development.

Strategic Priorities:

Geographical Expansion:

Extend activities beyond Merseyside to more areas across the UK, particularly in London, the Midlands, and Northern England.

Funding and Resource Development:

Apply for additional funding from new and existing foundations to sustain and scale our activities.

Program Growth:

Increase both the quality and quantity of our services, including English education, food support, women's empowerment programs, and cultural activities.

Community Events:

Organise more seasonal festivals, social gatherings, and community-building events throughout the year.

Inclusive Outreach:

Continue serving a diverse population of Persian-speaking and non-Persian migrants, ensuring inclusive and equitable access to all services.

Through these efforts, PARS Community aims to make a lasting and meaningful difference in the lives of asylum seekers, refugees, and vulnerable migrants across the UK.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The PARS is led by a board of trustees which meets quality and is responsible for the strategic direction and policy of the charity

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 5

PARS COMMUNITY Trustees Annual Report

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

D. Golabli Trustee

17 October 2025

Page 6

PARS COMMUNITY Independent Examiners Report

Independent Examiner's Report to the trustees of PARS COMMUNITY

I report to the charity trustees on my examination of the financial statements of PARS COMMUNITY for the year ended 5 April 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements 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

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns 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 financial statements to be reached.

Prime Financial Advisory Ltd 4 Imperial Place Maxwell Road Borehamwood

WD6 1JN 17 October 2025

Page 7

PARS COMMUNITY Statement of Financial Activities

for the year ended 5 April 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6
Other
7
Total
Net gains on investments
Net (expenditure)/income
8
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds carried forward		 Unrestricted
funds
2025
£
99,438
18,600		 Restricted
funds
2025
£
53,711
-		 Total funds
2025
£
153,149
18,600		 Total funds
2024
£
198,198
5,500
118,038
11,400
41,751
69,339		 53,711
-
53,711
-		 171,749
11,400
95,462
69,339		 203,698
8,184
138,630
50,719
122,490
-		 53,711
-		 176,201
-		 197,533
-
(4,452)
-		 -
-		 (4,452)
-		 6,165
-
(4,452) - (4,452) 6,165
(4,452) - (4,452) 6,165
(4,452) - (4,452) 6,165

Page 8

PARS COMMUNITY Summary Income and Expenditure Account

for the year ended 5 April 2025

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2025
£
171,749
171,749
173,308
2,893
176,201
(4,452)
(4,452)		 2024
£
203,698
203,698
195,140
2,393
197,533
6,165
6,165

Page 9

PARS COMMUNITY Balance Sheet

at 5 April 2025

Company No.
CE025670
Notes
2025
£
Fixed assets
Tangible assets
10
3,489
3,489
Current assets
Cash at bank and in hand
8,598
8,598
Creditors:Amount falling due within one year
11
(6,439)
Net current assets
2,159
Total assets less current liabilities
5,648
Provisions for liabilities
12
(10,100)
Net (liabilities)/assets excluding pension asset or liability
(4,452)
Total net (liabilities)/assets
(4,452)
The funds of the charity
Restricted funds
13
-
Unrestricted funds
13
General funds
(4,452)
Designated funds
-
(4,452)
Reserves
13
Total funds
(4,452)		 2024
£
5,783
5,783
11,793
11,793
(7,476)
4,317
10,100
(3,935)
6,165
6,165
55,279
(203,698)
154,584
(49,114)
6,165

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 5 April 2025 the company was entitled to exemption under section 477 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 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 17 October 2025

And signed on its behalf by:

A.S. Teimori Trustee

17 October 2025

Page 10

PARS COMMUNITY Statement of Cash flows for the year ended 5 April 2025

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Movement in provisions
Depreciation of property, plant and equipment
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Net cash used in investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
£
(4,452)
6,165
2,893
(1,037)
3,569
(599)
(599)
-
2,970
11,793
14,763
8,598
8,598		 2024
£
6,165
-
2,393
2,619
11,177
(4,000)
(4,000)
-
7,177
11,545
18,722
11,793
11,793

Page 11

PARS COMMUNITY Notes to the Accounts

for the year ended 5 April 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any 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 of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 12

PARS COMMUNITY Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 13

PARS COMMUNITY Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 14

PARS COMMUNITY Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Income from donations and legacies

3
Income from donations and legacies
4
Income from charitable activities
5
Expenditure on raising funds
Fundraising trading costs
6
Expenditure on charitable activities
Expenditure on charitable
activities
Governance costs		 Unrestricted
£
40,939
4,250
37,500
16,749
99,438
Unrestricted
£
41,751
-
41,751		 Restricted
£
35,000
9,377
-
9,334
53,711
Unrestricted
£
18,600
18,600
Unrestricted
£
1,500
2,050
4,600
3,250
11,400
Restricted
£
47,181
6,530
53,711		 Total
2025
£
75,939
13,627
37,500
26,083
153,149
Total
2025
£
18,600
18,600
Total
2025
£
1,500
2,050
4,600
3,250
11,400
Total
2025
£
88,932
6,530
95,462		 Total
2024
£
198,198
-
-
-
198,198
Total
2024
£
5,500
5,500
Total
2024
£
5,934
2,250
-
-
8,184
Total
2024
£
125,785
12,845
138,630

Page 15

PARS COMMUNITY Notes to the Accounts

7 Other expenditure

Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets
9
Staff costs
Salaries and wages
Social security costs
No employee received emoluments in excess of £60,000.
10 Tangible fixed assets
Cost or revaluation
At 6 April 2024
Additions
At 5 April 2025
Depreciation and
impairment
At 6 April 2024
Depreciation charge for the
year
At 5 April 2025
Net book values
At 5 April 2025
At 5 April 2024		 Unrestricted
£
30,326
2,327
27,316
2,893
3,297
3,180
69,339
2025
£
2,893
2025
28,480
1,846
30,326		 Total
2025
£
30,326
2,327
27,316
2,893
3,297
3,180
69,339
£
11,572
599
12,171
5,789
2,893
8,682
3,489
5,783		 Total
2024
£
35,898
-
9,205
2,393
2,023
1,200
50,719
2024
£
2,393
2024
34,509
1,389
35,898
£
11,572
599
12,171
5,789
2,893
8,682
3,489
5,783

Page 16

PARS COMMUNITY Notes to the Accounts

11 Creditors:

11 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
12 Provisions
At 6 April 2024
At 5 April 2025		 2025
£
4,607
631
1,201
6,439		 Onerous
contracts
£
10,100
10,100		 2024
£
2,117
3,888
1,471
7,476
Total
£
10,100
10,100

Page 17

PARS COMMUNITY Notes to the Accounts

13 Movement in funds

Restricted funds:
Restricted income funds:
STEVE MORGAN
FOUNDATION
Sported Foundation
ESC Lottery
Liverpool City Council
National Lottery
Total
Unrestricted funds:
General funds
Designated funds:
CITIZENS ADVICE LIVERPOOL
LIV CHA AND VO
LLOYDS BANK FOUNDA
P H HOLT FOUNDAT
National Lottery
THE MSE CHARITY
VOLA CONSORTIUM
Donation and Other fund
raising
Total
Total funds		 Incoming
resources
(including
other
gains/losses
)
£
8,334
1,000
15,000
9,377
20,000
53,711
(1)
1,250
3,000
27,500
10,000
40,939
6,750
10,000
18,600
118,039
171,749		 Resources
expended
£
(8,334)
(1,000)
(15,000)
(9,377)
(20,000)
(53,711)
(4,451)
(1,250)
(3,000)
(27,500)
(10,000)
(40,939)
(6,750)
(10,000)
(18,600)
(118,039)
(176,201)		 At 5 April
2025
£
-
-
-
-
-
-
(4,452)
-
-
-
-
-
-
-
-
-
(4,452)
Purposes and restrictions in relation to the funds: Purposes and restrictions in relation to the funds:
Restricted funds:
STEVE MORGAN English Course
FOUNDATION
Sported Foundation Football
ESC Lottery Sport
Liverpool City Council Sport
National Lottery Hot Food
Designated funds:
CITIZENS ADVICE LIVERPOOL Charitable Activities

Page 18

PARS COMMUNITY Notes to the Accounts

S COMMUNITY
es to the Accounts
LIV CHA AND VO Charitable Activities
LLOYDS BANK FOUNDA Charitable Activities
P H HOLT FOUNDAT Charitable Activities
National Lottery Charitable Activities
THE MSE CHARITY Charitable Activities
VOLA CONSORTIUM Charitable Activities
Donation and Other fund Charitable Activities
raising

14 Analysis of net assets between funds

Fixed assets
Net current assets
Creditors due in more than one year and
provisions
Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 6 April
2024
£		 Unrestricted
funds
£
3,489
2,159
(10,100)
(4,452)
Cash flows
£		 Total
£
3,489
2,159
(10,100)
(4,452)
At 5 April
2025
£
11,793 (3,195) 8,598
11,793
11,793		 (3,195)
(3,195)		 8,598
8,598

15 Reconciliation of net debt

16 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 19

PARS COMMUNITY Detailed Statement of Financial Activities

for the year ended 5 April 2025

Income and endowments from:
Donations and legacies
Charitable activities
Total income and endowments
Expenditure on:
Costs of other trading activities
Total of expenditure on raising
funds
Charitable activities
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Directors' remuneration
Employer's NIC
Motor and travel costs
Vehicles - Fuel
Travel and subsistence
Premises costs
Rent
Premises cleaning
Premises insurances		 Unrestricte
d funds
2025
£
40,939
4,250
37,500
16,749
99,438
18,600
18,600
118,038
1,500
2,050
4,600
3,250
11,400
11,400
41,751
-
41,751
41,751
6,000
22,480
1,846
30,326
704
1,623
2,327
26,590
350
376		 Restricted
funds
2025
£
35,000
9,377
-
9,334
53,711
-
-
53,711
-
-
-
-
-
-
47,181
6,530
53,711
53,711
-
-
-
-
-
-
-
-
-
-		 Total funds
2025
£
75,939
13,627
37,500
26,083
153,149
18,600
18,600
171,749
1,500
2,050
4,600
3,250
11,400
11,400
88,932
6,530
95,462
95,462
6,000
22,480
1,846
30,326
704
1,623
2,327
26,590
350
376		 Total funds
2024
£
198,198
-
-
-
198,198
5,500
5,500
203,698
5,934
2,250
-
-
8,184
8,184
125,785
12,845
138,630
138,630
15,345
19,164
1,389
35,898
-
-
-
7,800
1,064
341

Page 20

PARS COMMUNITY Detailed Statement of Financial Activities

General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
Equipment expensed
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 27,316
2,893
73
1,340
9
825
426
66
123
435
6,190
1,200
1,980
3,180
69,339
122,490
-
(4,452)
(4,452)
-
(4,452)
-
(4,452)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
53,711
-
-
-
-
-
-
-		 27,316
2,893
73
1,340
9
825
426
66
123
435
6,190
1,200
1,980
3,180
69,339
176,201
-
(4,452)
(4,452)
-
(4,452)
-
(4,452)		 9,205
2,393
72
1,073
-
150
40
130
185
373
4,416
1,200
-
1,200
50,719
197,533
-
6,165
6,165
-
6,165
-
6,165

Page 21