## **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.
- 1-English Language Support: Primary English language courses, ESOL (English for Speakers of Other Languages) programs
- 2-Food Support: Weekly food bank distribution and Hot food
- 3-Community and Social Engagement: Regular indoor social events, Online and in-person competitions to promote integration and mental well-being
- 4-Education and Training Workshops: Practical workshops and training programs focused on employment and life skills
- 5-Information and Advocacy: Dissemination of up-to-date information on UK laws, immigration rules, and social services
Social media campaigns to raise awareness and educate the community
- 6-Women’s Empowerment Programs: Beauty workshops for women (e.g., Eyelash extensions, nail and hair training)
Final assessments and certification upon completion.
- 7-Outdoor Activities and Community Building: Family day trips, outdoor recreational activities
- 8-Other Charitable Services: Assistance with correspondence and official paperwork, Ongoing support tailored to the emerging needs of our diverse members
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:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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**
- 1 **Accounting policies**
## **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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the 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 of grants, 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 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**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **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