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2022-03-31-accounts

CONTENTS
Page
Notice AGM 3 —5
Report ofthe Management
Committee
6 —43
Independent
auditors'
report 44-48
Statement offinancial activities
Statement offinancial position 50
Statement ofcash flow 51
Notes to the financial statements 52-70
Minutes ofAGM held Saturday 18'"December 2021 71 —81
Acknowledgements 82 —86
Tribute to Her Majesty Queen Elizabeth II 87-88

Registered charity name charity name The Zoroastrian The Zoroastrian Trust Funds OfEurope
Charity registration number 277185
Company registration number 1403266
Principal office and registered Zoroastrian Centre for Europe
Office and place ofbusiness 440 Alexandra Avenue
Harrow
Middlesex
HA2 9TL
United Kingdom

President Mr M M Deboo
Vice President Mr BRKapadia
Vice President (External) Mrs SBSadri
Treasurer Mr JSCanteeuwala
Secretary Mr RFMunshi
Joint Treasurer Mr KSAvari
Mr D EMistry OBE
Mr G D Buhariwala
Mr DJKarkaria
Ms JSorab
Mrs PFKiani
Miss SYMunshi
Company Secretary Mr RFMunshi
Auditor Brian Paul Limited
Chartered
Accountants
4 Registered Auditors
Chase Green House
42 Chase Side
Enfield
Middlesex
EN2 6NF
Bankers National
Westminster
Bank Plc
Harrow Town Centre
315Station Road
Harrow
Middlesex
HA1 2AD

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note 6 6 6
Income and endowments
Donations
and legacies
5 88,763 225,376 314,139 602,560
Investment
income
6 49,407 94,798 144,205 127,874
Covid-19 furloughed
grant
received 7 15934 15,934 22,923
Total income 154,104 320,174 474,278 753,357
Expenditure
Expenditure
on charitable
activities 8,9 231,647 154,454 386,101 336,924
Total expenditure 231,647 154,454 386,101 336,924
Net gains on investments 10 102,205 196,103 298,308 751,697
Net income and net movement in funds 24,662 361,823 386,485 1,168,130
Reconciliation
offunds
Total funds brought
forward
2,538,427 4,870,553 7,408,980 6,240,850
Total funds carried forward 2,563,089 5,232,376 7,795,465 7,408,980

2022 2021
Note
Fixed assets
Tangible
fixed assets
15 2,356,388 2,428,059
Investments 16 4,235,754 4,268,417
6,592,142 6,696,476
Current assets
Debtors 17 26,531 25,755
Cash at bank and in hand 1,191,799 700,600
1,218,330 726,355
Creditors: amounts falling due within one year 18 15,007 13,851
Net current assets 1,203,323 712,504
Total assets less current liabilities 7,795,465 7,408,980
Net assets 7,795,465 7,408,980
Funds ofthe charity
Restricted
funds
5,232,376 4,870,553
Unrestricted
funds
2,563,089 2,538,427
Total charity funds 19 7,795,465 7,408,980

2022 2021
Cash flows from operating activities
Net income 386,485 1,168,131
Adjustments
for:
Depreciation
oftangible
fixed assets
71,671 71,993
Net gains on investments (298,308) (751,697)
Dividends,
interest and rents
from investments (144,128) (127,580)
Other interest receivable
and
similar income (77) (293)
Interest payable and similar charges 211 215
Accrued income (240) (6,240)
Chengesin:
Trade and other debtors (776) 3,469
Trade and other creditors 1,396 358
Cash generated
from operations
16,234 358,356
Interest paid (211) (215)
Interest received 77 293
Net cash from operating
activities
16,100 358,434
Cash flows from investing activities
Dividends,
interest and rents
from investments 144,128 127,580
Purchase oftangible assets (1,330)
Purchases
ofother investments
(178,660) (1,054,345)
Proceeds from sale ofother investments 509,631 270,915
Net cash from/(used
in) investing
activities 475,099 (657,180)
Net increase/(decrease)
in
cash and cash equivalents 491,199 (298,746)
Cash and cash equivalents at beginning ofyear 700,600 999,346
Cash and cash equivalents at end ofyear 1,191,799 700,600

Donations
and legacies
Donations
and legacies
Donations
and legacies
Unrestricted Restricted Total Funds
Funds Funds 2022
E
Donations
Donations:
(other)
51,595 51,595
Budal Ground
Fund -
Upkeep and funerals 32,683 32,683
WZCC 2,790 2,790
Place ofworship 774 774
Medical relief fund 13,734 13,734
Poor Peoples Project 2,053 2,053
Religious funds 7,811 7,811
Mobed fund 18,895 18,895
Sesquicentennial Fund for Propagation of
Zoroastrianism, Inter-faith and Goodwill 5,760 5,760
Library
Fund Other
25,496 25,496
AAJEA Development Fund 50,000 50,000
AAJEA Mobed Fund 50,000 50,000
Faddoon
M Madan MBE Mobed Fund
50,853 50,853
Subacriptions
Ordinary
membership
subscriptions 1,095 1,095
Life membership subscriptions 600 600
88,763 225,376 314,139
Unrestricted Restricted Total Funds
Funds Funds 2021
f
Donations
Donations: (other) 85,352 85,352
Burial Ground
Fund -
Upkeep and funerals 14,563 14,563
WZCC
Place ofworship 177 177
Medical relief fund 17,921 17,921
Poor Peoples Project 1,078 1,078
Religious funds 7,945 7,945
Mobed fund 20,327 20,327
Sesquicentennial Fund for Propagation of
Zoroastrianism, Inter-faith and Goodwill 8,000 8,000
Educational
fund
Minoo M Khalifa memorial fund for 8WZYC 10,000 10,000
Dolly & Hoshang Rustomji Khambatta bequest 381,556 381,556
Minoo M Khalifa fund for J Noruz &S H Navroze 53,850 53,850
Subscriptions
Ordinary
membership
subscriptions 1,041 1,041
Life membership subscriptions 750 750
493,262 109,298 602,560

6. Investment
income
Investment
income
Unrestricted Restricted Total Funds
Funds Funds 2022
9 E 6
Dividend
Income
49,383 94,745 144,128
Bank Interest received 24 53 77
49,407 94,798 144,205
Unrestricted Restricted Total Funds
Funds Funds 2021
Dividend
Income
39,550 88,031 127,581
Bank Interest received 91 202 293
39,641 88,233 127,874
7. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2022
6
Funds
6
2021
Covid-19 furloughed grant received 15,934 15,934 22,923 22,923
8. Expenditure
on
charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
6 6
Other Charitable expenses 652 652
Welfare funds 62,839 62,839
Place ofworship expenses 37,080 37,080
Burial Ground
Fund
—Upkeep and funerals 26,455 26,455
Repairs and maintenance 34,273 34,273
Depreciation 2,249 69,422 71,671
WZCC 2,082 2,082
Educational
funds
23,051 23,051
Religious funds 33,365 33,365
Medical relief fund 13,361 13,361
Library funds
Sesquicentennial Fund for Propagation of
Zoroastrianism, Inter-faith and Goodwill 15,255 15,255
Support costs 66,017 66,017
231,647 154,454 386,101

Unrestricted Restricted Total Funds
Funds Funds 2021
E f E
Other Charitable expenses 463 463
Welfare funds 29,148 29,148
Place ofworship expenses 31,651 31,651
Burial Ground
Fund - Upkeep and funerals
23,145 23,145
Repairs and maintenance 33,013 33,013
Depreciation 2,572 69,422 71,994
WZCC 666 666
Educationalfunds 18,700 18,700
Religious funds 33,474 33,474
Medical relief fund 15,720 15,720
Library funds 200 200
Sesquicentennial Fund for Propagation of
Zoroastrianism, Inter-faith and Goodwill 8,546 8,546
Support costs 70,204 70,204
190,862 146,062 336,924
Expenditure
on
charitable activities by activity type
Activities
undertaken Support Total funds Total fund
directly
6
costs
6
2022
f
2021
f
Other Charitable expenses 652 652 463
Welfare funds 62,839 62,839 29,148
Place ofworship expenses 37,080 37,080 31,651
Burial Ground
Fund - Upkeep and
funerals 26,455 26,455 23,145
Repairs and maintenance 34,273 34,273 33,013
Depreciation 71,671 71,671 71,994
WZCC 2,082 2,082 666
Educational
funds
23,051 23,051 18,700
Religious funds 46,726 46,726 49,194
Library funds 200
Sesquicentennial Fund for Propagation
ofZoroastrianism, Inter-faith and
Goodwill 15,255 15,255 8,546
Governance costs 66,017 66,017 70,204
320,084 66,017 386,101 336,924

10. Net gains on investments
Unrestricted Restricted Total Funds
Funds Funds 2022
E
Realised gain/(loss) on sale of investments 7,310 14,024 21,334
Unrealised gain/(loss) on investment 94,895 182,079 276,974
102,205 196,103 298,308
Unrestricted Restricted Total Funds
Funds Funds 2021
E E E.
Realised gain/(loss) on sale of investments 1,016 2,260 3,276
Unrealised gain/(loss) on investment 232,011 516,410 748,421
233,027 518,670 751,697
11. Net income
Net income is stated after charging/(crediting):
2022 2021
E E
Depreciation oftangible fixed assets 71,671 71,993
12. Auditors remuneration
2022 2021
E E
Fees payable for the audit ofthe financial statements 6,000 5,880
13. Staff costs
2022 2021
F E
Wages and salaries 87,418 89,010
Social security costs 3,367 3,612
Employer pension contribution 1,734 1,870
92,519 94,492

Tangible fixed assets
Freehold Fixtures and
property
f
fittings Total
Cost
At 1stApril 2021 and 31stMarch 2022 3,492,131 179,315 3,671,446
Depreciation
At 1st April 2021 1,076,261 167,126 1,243,387
Charge for the year 69,843 1,828 71,671
At31stMarch 2022 1,146,104 168,954 1,315,058
Carrying
amount
At 31stMarch 2022 2,346,027 10,361 2,356,388
At 31stMarch 2021 2,415,870 12,189 2,428,059
Freehold Properties Breakdown
Harrow Brookwood Total
8 8
Cost at 1st April 2021 3,471,080 21,051 3,492,131
Depreciation
At 1stApril 2021 1,068,273 7,988 1,076,261
Charge for the year 69,422 421 69,843
At 31stMarch 2022 1,137,695 8,409 1,146,104
Carrying
amount
At 31st March 2022 2,333,385 12,642 2,346,027
At 31st March 2021 2,402,805 13,063 2,415,870

Investments
Listed
investments
Cost or valuation
At 1st April 2021 4,268,417
Additions 178,660
Disposals (509,631)
Fair value movements 298,308
At 31stMarch 2022 4,235,754
Impairment
At 1stApril 2021 and 31st March 2022
Carrying
amount
At31stMarch 2022 4,235,754
At 31st March 2021 4,268,417

All investments
shown above are held at valu
Financial assets held at fair value
ation.
Listed Premium
Investments Bonds Total
6
Cost at 1stApril 2021 4,267,482 935 4,268,417
Additions 178,661 178,660
Disposals (509,631) (509,631)
Fair value movements 298,308 298,308
At 31st March 2022 4,234,819 935 4,235,754
Historical cost at 31st March 2022 3,991,541 935 3,992,476
Historical cost at 31st March 2021 4,183,053 935 4,183,988

17. 2748,421)and net rea
Debtors
lised gain at 31st March 20 22 amounted to 621,334(2021:63,27 7).
2022 2021
f
Other debtors 26,531 25,755
The debtors above include the following amounts falling due after more than one year:
2022 2021
6
Other debtors 8,000 13,000
18. Creditors: amounts falling due within one year
2022 2021
Accruals and deferred income 12,090 12,329
Other creditors 2,917 1,522
15,007 13,851
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Analysis of net a sse ts between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
F
Tangible fixed assets 2,356,388 2,356,388
Investments 2,297,987 1,937,767 4,235,754
Current assets 265,102 938,221 1,203,323
Net assets 2,563,089 5,232,376 7,795,465
Unrestricted Restricted Total Funds
Funds Funds 2021
6 6 6
Tangible fixed assets 2,428,059 2,428,059
Investments 2,317,549 1,950,868 4,268,417
Current assets 220,878 491,627 712,505
Net assets 2,538,427 4,870,554 7,408,981
Analysis ofchanges in net debt
At
At 1 Apr 2021
F
Cash flows 31 Mar 2022
f
Cash at bank and in hand 700,600 491,199 1,191,799

Year ended 31" M ar ch 2022
2022f 2021f
Income and endowments
Donations
and legacies
Donations:
(other)
51,595 85,352
Burial Ground
Fund - Upkeep
and funerals 32,683 14,563
WZCC 2,790
Place ofworship 774 177
Medical relief fund 13,734 17,921
Poor Peoples Project 2,053 1,078
Religious funds 7,811 7,945
Mobed fund 18,895 20,327
Sesquicentennial
Fund for Propagation
ofZoroastrianism, Inter-faith and
Goodwill 5,760 8,000
Educational
fund
25,496
Bequests 150,853 445,406
Ordinary
membership
subscriptions 1,095 1,041
Life membership
subscriptions
600 750
314,139 602,560
Investment
income
Dividend
Income
144,128 127,580
Bank Interest received 77 293
144,205 127,873
Other income
Government
grant
15,934 22,923
Total income 474,278 753,356
Governance costs and expenditure on charitable activities
Expenditure
on charitable
activities 306,723 250,999
Wages and salaries 53,348 56,032
Legal and professional fees 7,763 8,405
Other office costs 4,578 5,434
Other interest payable and similar charges 211 215
Medical relief funds 13,443 15,802
Subscriptions 35 35
386,101 336,922
Total expenditure 386,101 336,922
Net gains on investments
Realised gain/(loss) on sale of investments 21,334 3,276
Unrealised
gain/(loss)
on investment 276,974 748,421
298,308 751,697
Net income 386,485 1,168,131
Year ended 31"M arch 2022
2022 2021
9
Expenditure
on charitable
activities
Other Charitable
expenses
Activities undertaken directly
Other charitable expenses 652 462
Welfare funds
Activities undertaken directly
Welfare Funds 62,839 29,148
Place ofworship expenses
Activities undertaken directly
Place ofworship expenses 37,080 31,651
Burial Ground
Fund - Upkeep and funerals
Activities undertaken directly
Burial Ground
Fund- Upkeep
and funerals 26,455 23,145
Repairs and maintenance
Activities undertaken directly
Repairs and maintenance 34,273 33,013
Depreciation
Activities undertaken directly
Depreciation 71,671 71,994
WZCC
Activities undertaken directly
WZCC 2,082 666
Educational
funds
Activities undertaken directly
Educational
funds
23,051 18,700
Religious funds
Activities undertaken directly
Religious funds 33,365 33,474
Medical Relief Funds 13,361 15,720
Library funds
Activities undertaken directly
Library funds 200
Sesquicentennial
Fund for Propagation
ofZoroastrianism, Inter-faith and Goodwill
Activities undertaken directly
Sesquicentennial
Fund for Propagation
of Zoroastrianism 15,255 8,546
Governance costs
Office salaries 53,348 56,032
Auditors
remuneration
6,000 5,880
Legal and other professional fees 1,763 2,525
Telephone,
printing,
postage
and stationery 4,578 5,434
Bank charges 211 215
General expenses 82 82
Subscription
s
35 35
66,017 70,203
Expenditure
on charitable
activities 386,101 336,922

Candidate Proposer Seconder
Mr. Kobad S.Avari Mr. Gav D.Buhariwala Mr. Ratan D.Buhariwala
Mr. Darius J.Karkaria Mr. Rustam S.Dubash Mr. Perses C. Sethna
Mrs. Shenaz B.Sadri Mrs. Ashraf F.Falahati Mr. Jamshid
Falahati
Ms. Jesmin Sorab Mr. Rohinton F.Munshi Mr. Neville F.Sorab
Mr. Kobad S.Avari Mr. Gav D.Buhariwala Mr. Javid S.Canteenwala
Mr. Malcolm M. Deboo Mr. Behram R.Kapadia Mr. Darius J.Karkaria
Mrs. Parivash F.Kiani Mr. Dorab E.Mistry OBE Mr. Rohinton F.Munshi
Miss. Shazneen Y.Munshi Mrs. Shenaz B.Sadri JP Ms. Jesmin Sorab
Candidate Candidate Pro osed Seconded
I. Life member Mr. Rusi K Dalai Ms..lesmin Sorab Mr. Homi B.Keravala.
2. Life member Mrs. Bapsy Dastur Mr. Javid S.Canteemvala Mr. Dorab E.Mistry.