2025-06-20-accounts

Regbtrred Cfarity ND. 291949 THE AFNAN LIBRARY TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 20 JUNE 2025 FISHER PHILUPS LLP Charter•J ArLwntwlS 170 Roal

The AFPiAN LIBRARY TRUST tr Rrthn A 01 May ￿25 SG19 Itrix 14 F*asarrt Plxè SG19 IFiX

TrIE AFNAN UBRARY TRUST FOR THE YEAR ENDED 20 JUNE 202S CQMTENTS 14 8alanrz &eel 9-13

THE AFNAII Lf8RARY TRIJSY TRUSTEES 14NUAL AÉPORT FOR THE Yuft ENDED 20 JLVIE 21)25 TAUSTEES R•6wd w 01 Ilay 202$ Mr Payam F￿lJi Trud¥Askrfmod of1r￿ dJtJ a5 byll* lknj daiwl 19 W2015.

THE AFNAN L18RARY TRUST Chanty NUfft￿r. 291949 TRUSTEES ANNUAL REPCiT ICONTINUEOI FOR THE YEAR ENDED 20 JUME 2025 of 13 PAay 2025. Tftjst of ts deC￿n 10 thar4e ttu#ee frm) Mi PatrK O'mara to Mi Marrx> m￿e. Mr Rrknert B SteFyed ¢Jcw a5 Y￿aSur￿ al 2024 al￿ Mr Payam F￿QUdE toc4 o¥ef Ihe ro. The BOO￿ expre55ed ts 9raiitsJe to both of Ihese I￿N￿AL￿ >r tw sèrv￿. Mr Rrtert 8 CfjTdmue5 as a Thè Annu￿ Ge￿ra1 Meebr¥J tas hekj M 29 2025 at offtt5 of Fthfi. our manager5 Dut￿ t year there was extensNe dtsw5wr+ ofvarKMJS by the tyustes by emal. Tr draft J£Eounts for the year eI￿lf8 20 June 2024 weKe the trlrsiees OD i Octhter 2024 and apwDd by p)rtlolx>. In v• ol the ￿¥thr￿j market £¥#ThYrt￿r￿. I was that the law le¥el ot Inc￿￿ tr thè Tn￿t from the wth ward io IT I￿o[￿re1￿. thi5 ye¥r s• t>￿1￿￿ of 2W) Isluart Madetdl on ￿pptsrt for our ￿ sy5twn and ts trarder of oui fdts to ShePrittL ￿ a&> tsaf6fer￿d wr dLYnain n#n rwtstrat￿jn to Wth re9ard to our t¥x)k Catak¥J￿ to sofm. had WeV￿lY Klenti￿ Koha a5 5Urtab 50frare. Thts Tequirés a Lfftux platrcm on whKh to run We dwmred that are gMrKJ a frEe sUbs¢3Yts￿ lo tsr cb)ud to cbariti#. And ¥0. after cYJnyJttalths, E decJed to run Koha Sor￿re on Ihe Linux playomi that corrts with Azwe servti. We wefe fr￿￿?1 to ¥E¥tss c4 vobjitser tr sdlwaie te(mtAns Iwlh voluntsry SLVPQrt and ad¥r t0 ff ¢)>iwlartsl who persevered ¢lespite rn￿Y prDIkn nl settsro Ihe Koha sofvaTr on the Azure plattomi. We are atso gratefvl to ha% of three thr tT vcAuntee¥s lor trDslerrifi9 our extstsrvj Catskn9￿ from an Acr￿ database to Koha soft*drE arKI fty rn￿11￿￿ the Koha 50ftware to our Tequiwents. As of Baha'is of thc UK on the ￿￿rL￿￿$ cl the UnThe￿al kk)use d j￿tre. of 4 of Mr Hasan Batyuzi's Pa￿r$ in ordef lo exdwje Irun puiAt ac￿ arry pw frcffl Baha'i that mghl te of • pers(ffiJ aTrl natufe volunteer w￿) was wth th¢ was (￿lY * to orKt ￿ Juty 2024 ?￿j has rvy• mrr4ed abmad. We

ThE AFNAN U8RARY TRLIST Charity I4u￿b•r.. 291Y49 TRUSTEES ANNLIAL REIIORT (CONTINU8>1 FI)R THE YEAR ENDEO 20 JUNE 2025 Jl Strrtk of suwus tocks ts muth grer than woubj e to sec l and. due fo o15torage space. th$ Èar we ￿l{l￿a￿ty li￿ the step d thrThwng away a Trarye nurrfoer of su￿1￿% Fernd￿LE aTrJ rrwng some ts)Kes (Jf surplus to an olTsAt ityrwrary also OLrt ol shelt space kn bogths. espec4•1ty in vew The website has conlmugj to Lvek)p. Sw ewjht Persian and orE volum• In ETrJhsh of pubbhed books, hvo ETrJltsh4atyuage arwj OM Pers#TriarvJuage 8￿j ftths ofe•JM Pe(sAnlUrdu ￿e￿d￿1 pub1Kab￿S aSJed to the rbsde las mel as exiefidw9 the njn of fy PeffsknwAar¥Juage per￿d￿a￿. In adOtsJn. a IvAf re￿an￿1. DuriNJ Ihi$ Afnan Lbrary receNJ of tK)C4ES and paFets Y￿[ce￿ fflcJJding MJhmudi FouTrJM. personal oJlbELons of ¥7dNKiua15 passed paFefs from 8aha'i irtsbtutsons And ¢4)mrTrttees IGuèrn5ey Baha'i o)munty, LLK31 ￿r￿U¥l Assemw L(￿1 Spifttual ASSe￿￿Y ofSlratlorQ.o Avon. West MJknds chJ￿¢r. LeA Spwrtts￿knrr d Cel￿1#a￿l. pt#X05. ¥knJes aTrJ otrrs. The Afnan Lbrdry dooated ? l)ox of t￿S 10 thè knl LSI of Maknth. Kenya aThJ 9 ol to a c8rrty ¥upplyiry Tr ltsr¥ry h•J a •tsJ sa5 01 surpks b¢s at Bah¥i ScK fDr Person Loiiets (Lon¢b)nl t Baha i Natonal ConnthJn (y￿[￿j). orwj thE Babi Baha'l SlwJs volwne of The Baha'i W¢¥kl 1?)￿20211. a ¢tr5p￿re￿ Ixh Corinf Centrel On-li￿ Wel￿ar by Moqan gNÉn by KJoJan fDtthe Corinne Cerrtre. .24 re lE￿￿e¢l aThJ TAwe gven a I￿r oftr lrary. pa￿￿. tran￿1￿. a￿j scanntyj ofJoumals .We gr4tefufy recewj V￿￿ntsry a55LStance trom IUIP s￿¥￿s. 5akty che Repair and rnaintsnprtt work for the 4yary Mbr&Aed." of ￿3￿￿., ¥ rfft¥ 10 front do￿. repair and ot fwont d¢M)rs 3ThJ wwKJtM7". fe4K% parEts, aThl st￿. We h•J ow Jegulat

THE AFNAN LIWRY TRUST Ch¥tty Nwnbor. 291949 TRUSTEES ANNUAL REPORT ICONYINUED) FOR THE YEAR ENDED 20 JUNE 2025 FINANCIAL REVIEW £32,048 I￿4. £26J68). re$j￿ In a gams ¢y b)sses mMEstrrtnt of £1.516 12024. net d¢fiLIl cl £4421 Aff unreahsed k￿5 On thiytstswnts of t6.191 r2￿4". w(eknJ rfE311241. Ihe TnJst h•J 8 defut Ihe yeai of £4.67512024'. surF4S ol r31.6821. As atthe year esyl. tt TnJ# W noi assets Lrf£7T4.45512024". £779.1311. finaroal yearwhx gre a •)d fa¥ ¥• oftr ch4iWs durty tt year4wwJ ofs fmKJal l¥} serl 5uéab accountir¥J por￿$ athj aFvtythem (xytssterty. (bl obseTh the and Of￿ Chaitu SORP {FRS 1021. Icl makeiL#trents ano thai a￿ ¢N$￿ab p￿￿rt Id} stale wPethef awable amnt¥J gaTrJards aTrJ of h• fcyA sutied10 any departvr¢$ dtsc)xd exr4aW)ed in tt fmaroal stalwwts. cothnue in opetalion. 2011, Ihe Charty l A(£ounts Reptytsi reg￿tr￿￿ and the of the trust Oeed. arc a￿0 responybk for safeguarding tt* assets tharty for takwwJ rea9)nablE * fDr the and dete￿ ot fra￿j frfr Payarn Foroud Trustee

THEAFNAN UBRARY TRLL8T Charity Numb•r." 291949 FOR THE YEAR ENDED 20 JUNE 2025 finalloal ststennts have teen kyepared th ￿3)r￿aTr￿ ￿££41￿ti￿ p)Ws set £¥Jt on p&)e 9 10 10 and uJrr¢ty wth the tDJSt deed arnl law. not re9ts￿ed this ￿¥r￿(MIer sedw 144(21 d Ihe Chwthskt 2011 2011 aTrJ an ex￿1￿ is responblty to. exnMIt fv K££uits ur¥ler se(h)n 145 ofthe 2011 A¢ 2011 Acl, and evwJen¢x thai Y)ukl rEquirJ m an a¢￿tt. CLvtseQ￿. no L4 45 10 th¥ alX￿Ms prèseni 4 Irut fair Vie￿ rrf>t s lo Ilw rtYth55et ¢yJl wi 5trrenLtebx. Rwrtyrrfj Iyjf ChaMs ha4t not teen nx Fistsr Phillps LLP C." 21 J¥wy2026 Summrt PK)use 770 Pincth￿ R0*1 LorKJon PIWJ 68P

THE AFIU4N UBRARY TPJJST STATEMENT OF FINANCLIL ACTr Fcrfi THE YEAR EMDED 20 JUME 2025 202$ 2024 Donations 3nd Wixs In¥estrvent inU)ft 19.648 12.236 19.6¢8 12.236 1.680 14.878 10,332 716 33 25.928 EYpen¢lityre on: Chari&bk xlNtiS.' charilab￿ thIn2t￿5 other 30,128 30.128 24.568 1.9ZO Total expenditiw• 31048 32.048 1.516 1 J16 14421 14.002 20273 19.8141 Net ￿M$/ Ik6se51 on •)¥esthTrts 273 14.6751 14.675) 31,682 TraDsfws betEen 14.675) 14.676) 31,682 Otmf ga￿ I Ib)ssesl 14.6751 14,67S) 31.682 ReconctIiati￿ al thyKIs." Toial fuTrts trwhtforw¥d 779.131 779,131 747 449 12 779.131 ol the above resutts we frum ￿$. The altathed notes frjrni part oftheye f￿a￿l21 slatol￿ts.

THE AFPIAN UBRARY 7ft￿r 2024 TaNart)￿ as%ts 318003 394451 318.803 407,813 CURRENT ASSErs l)ebtor5 ash al tonk aThJ in 63.1 $4.078 H416 $4 870 CREWORS: Amwrts dL wrthrn orE y 2,355 6f2 52.515 TOTAL ASSEtS LESS CURREKf LIABLrrEe 774A5fj 779.131 CRECrfTW.. hfftjjnts fakfjrg Ij￿ afr or*J year 11 9.131 FUNOS Restri¢tyJ fuTrts 12 n4.456 779.131 TOTAL FUNOS 779.131 IAr Pay•m Foroudi Treasurèr

IHE AFPWI UBR*RY TRUST STATEIIENT OF CASH FLOWS 24 IWJ291 7.491 12.r 10.332 7.171 12d3.69Jl 19fv)7 (233 3481 PX8571 279.$5S n￿m￿nIS 15 611 54,076

TrIE AFNAN LIBRARY TRUST the FmrKaal siaThJ¥d UK of Ir￿alKI IFRS 1021 ssueé In Odoter 2019. F￿na￿ Rep￿¥4 Stsndart Unit&1 IQNJdom a￿j Republi of IrelaTrJ IFRS 1021. the Charrtw Ad2011. aThJ UK Gwaty The Afnan kntKary Trust $ a t•rJ (8rrty l¢Jwty rnrttr. 2919491.Tr pkrs of b￿1￿$6 15. 1.3 G¢)ing conrem Trj c￿￿m. ThÉ trLtstse5 1) Th)t thai trwe a￿ arry sources tsl esbrnatim U￿rtaInty at thè rep)rting date thai have a sWant rsk rrf (usir¥J a 4u51mènt è) caryyiThJ arnunts ol assets JTrJ IkiiM'1tr5 thè r IA In¢ome 1J R•sour¢es eXp￿dd 1.6 Fund ¥ccounling eharity"s rwts 1A Cash at bank a￿• in ol I￿￿e mrrths or kss fr(xn ￿ d Lrfwi5rtNM crf cfenry Oft￿ or smkr *KounL

THE AFNAN L58RARY TRUST NOTES TO THE FINANCIAL sTATE￿i[s FOR ThE VEAR E14T)ED 20 ji￿ 2025 I. ACCOUNTI￿ POUCES IC014TIXLEDI 1.9 Creditows •ThJ pro¥T5KmS ewenl that w• probty transter of fu￿lS to a th.rd paty and the dvE fr) Sett￿ the 1.10 as6ets Land and trmilthA No depreciots￿ ￿ wovwjed In ¥Bsrecl of freel￿$ aThJ tAJthJrrf> as rt vs the mkstees to rTointakn by ts Laie Hasan M Buzi" &fe Ha5an M Batyua whKti w￿e ¢knated io the Ltrèry w#J. a5 suth. ￿en indLMled at nil cost ￿ Ihe $ eXp￿d wful lite. arJ SUbw￿trY rreasured at ihtrr f￿ vaJe as at ts batsrte sheet dale usre ts dosirvj quobJ 4.11 Financi)l irtstrumerts Il￿t￿￿ts BasK finarK￿ jrtrurv￿ts aro Inth￿ty feu)gntsed at transacbon Wa￿le arxl SL)sequenUy 2. DOKATIONS AMD LEGACIES Z025 2024 19.648 14.878 19.648 14.878 Prfe 10

711 716 3.47$ &307 122 13.416 112 14 1.745 J.881 37 Xl.128 31&n• 341,13S 313 341.1J5 34111￿? a332 At2Q 2024 318 7J¢ 318.lOJ 318734 311.E03

THE AFNAN L1811ARY TRLIST NOTES TO THE FINANCJAL STATEMENTS THE YEAR ENDED 2D JUIE 2025 8. IPIVESTMENTS 2￿24 Listod in¥Esbnents 3¥451 407.813 Y340Sq 407813 Market Val￿ at sla1 A(IdTb￿$ at ￿t DtsrM)sals at ¢arwNJ Gains IILossesl on inwwt Change In Far Value of InTr 407.813 117.320 1124,4911 14.1￿2 BO.2731 131.952 IX*.9251 19.8141 41.995 Market value eThJ of ttE 407.813 2025 2024 7W2 PrepayTnents 792 10. CREDITORS IXE C￿£ YEAR 2025 2024 3.214 3214 2.355 11. CREOITORS AFTER 0￿ YEAR 25 2024 Pajè 12

THE AF14AN UBRARY TRUST 140TES TO THE ANANCtAL STAIEMEIITS FOR THE YEAR EMDEO XI JUNe2025 GenEral lur 779.131 132.0481 (6,1911 n4.4S6 779.131 6.197 Total l￿d> 779.131 6,191 1& FUNDS 2025 2024 14.6751 31.682 Int•rest ano t1￿1¥d5 In￿tr￿M$ {Gair￿} I l%ses mTrrtrrents Ilnrxeasel I de(xtase ￿ detrrtors In17ease / l(krJeasel ￿ ¢rlor5 12.236 6.191 14681 110.3321 132.1811 17.V 459 7.491 15. AIIALYSIS OF ¢A>I APID CASH EfXIIVALEKts At21kne 3rd4 At20Ju Cash ai bor •wJ m haThJ 54.078 9.078 fjJ.156 9.078 63.156 16. TRUSTEES. REMUNERATK)N AND EXPENSES Ortty onE of the tsustees. Mg Canr4 Mcw. pa￿[rtts wofesstywl or cts seThtts YJFpld tro Tnjst of £13,416 IZ024." £11.1611. the year pa)17￿￿ £13.416 12024 £11.1611 we mJe to M5 Camxl Icf ￿rary seTrthx. Ms Camw a Iw#ec of1￿ Tru¥t and 15 also the hler of McTh7. Tn P•x 13