## ## ## ## |||||Page| |---|---|---|---|---| |Directors|and Other Information|||| |Report of|the Trustees|||| |Statement|ofTrustees'|Responsibilities||| |Independent
Auditors'||Report||| |Appendix|to Independent
Auditors'||Report|| |Statement|of Financial|Activities||| |Statement|of retained|funds||10| |Balance Sheet||||| |Statement|ofcash flows|||12| |Notes to the Financial||Statements||13| |QUESTSCOPE|QUESTSCOPE|QUESTSCOPE||||| |---|---|---|---|---|---|---| |(A company||limited|by guarantee)|||| |Directors|and Other||Information|||| |Directors||||Dr. C.N. Rhodes|—Trustee, Founder and Chief Vision Officer|| |||||Dr. M. Al Yafi||| |||||J.A. Gappa||| |||||H. Cordell||| |||||S.T. Leatherman|(Resigned 30th April 2022)|| |Registered||Office||46 Dene Garth||| |||||Oving ham||| |||||Prudhoe||| |||||Northumberland||| |||||England||| |||||NE42 6AP||| |Business|Address|||PO Box910729||| |||||Jabal Al-Weibdi||| |||||Amman
11191||| |||||Jordan||| |Company|Number|||2308065||| |Charity Number||||1000649||| |Auditors||||Crean 8 Co Accounts||Limited| |||||I anesboro Street||| |||||Roscommon
Town||| |||||Co. Roscommon||| |||||Ireland||| |||||F42 DA32||| |Bankers||||National
Westminster||Bank Pic| |||||135Bishopsgate||| |||||London
EC2M 3UR||| |Solicitors||||Wellers||| |||||7-8 Grays
Inn Square||| |||||London WC1R 5JQ||| ## ## ## ## ## ## |Iu
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tll| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||||||||||||||||Oln||||||0|||||| |||||||||||||||||||||||||||0
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O|||fCt||||||| ||||||||||||||||||||||||||||vl|||||||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||Restricted|Unrestricted|Total Funds|Total Funds| |---|---|---|---|---|---|---|---|---|---| |Income and expenditure|||||Notes|Funds|Funds|2023|2022| |Incoming resources||||||||f|f| |Grants
& Donations|||||||408,730|408,730|497,934| |Indirect cost support|||||||165,452|165,452|25,233| |Grants received||||||1,920,042||1,920,042|533,520| |In-kind Income|||||||||99,111| |Total Incoming resources||||||1,920,042|574,182|2,494,224|1,155,798| |Resources expended|||||||||| |Charitable
expenditure|||||||||| |Non Formal
/ Informal|Education|||||1,255,909||1,255,909|1,958,847| |In-kind expenditure|||||||||99,111| |Support services|||||||737,552|737,552|822,625| |including
governance|||costs||||||| |Total resources expended||||||1,255,909|737,552|1,993,461|2,880,583| |Net (outgoing)/incoming||resources|||||||| |transferred
(from)/to|funds for|||the year||664,133|(163,370)|500,763|(1,724,785)| |Balance offunds at 1 April|||2022||||||| |As originally
stated||||||776,368|(328,221)|448,147|2,025,240| |Prior Year Adjustment|||||||||43,716| |||||||776,368|(328,221)|448,147|2,068,956| |Currency
adjustment|to|opening||fund balances||49,034|(20,730)|28,304|103,976| |Balance offunds at 31|March 2023|||||E1,489,535|(6512,321)|F977,214|F448,147| ## |||||||Restricted|Unrestricted|Total Funds|Total Funds| |---|---|---|---|---|---|---|---|---|---| |||||||2023|2023|2023|2022| |||||||f||f|| |Result for|the year|||||664,133|(163,370)|500,763|(1,724,785)| |Retained|earnings|at|the beginning||ofthe year as origially stated|776,368|(328,221)|448,147|2,025,240| |Prior year|adjustment||||||||43,716| |Currency|adjustment||to opening|fund balances||49,034|(20,730)|28,304|103,976| |Retained|earnings|at the end||of|the year|F1,440,501|(F512,321)|F977,214|f448,147| ## ## ||||2023|2022| |---|---|---|---|---| |||Notes||| |Current assets||||| |Debtors|||1,697,802|702,768| |Bank balances|||713,623|1,220,288| ||||2,411,425|1,923,056| |Less: creditors due within one year||10|1,434,211|1,474,909| |Net current|assets||977,214|448,147| |Net assets|||6977,214|E448,147| |Represented|by;|||| |General funds|||(512,321)|(328,221)| |Restricted|funds|12|1,489,535|776,368| ||||8977,214|8448,147| ## ## ## ||||||||2023|2022| |---|---|---|---|---|---|---|---|---| |Net cash
inflow/(outflow)
from operating||||activities (note 1 below)|||(534,969)|14,181| |Effect of re-statement|of opening||net current||assets due to currency fluctuations||28,304|103,976| |Net Cash Inflow/(oufflow)|||||||(F506,665)|F118,157| |Increase/(Decrease)
in|cash|for the|year||||(F506,665)|F118,157| |Notes to the Cash Flow|Statement||for the|year ended 31 March 2023||||| |Note 1||||||||| |Net cash
inflow/(Outflow)||from|operating||activities||f|| |Operating
surplus/(deficit)|||||||500,763|(1,724,785)| |(Increase)/Decrease|in debtors||||||(995,034)|1,528,818| |(Decrease)/Increase|in creditors||||||(40,698)|210,148| ||||||||(2534,969)|214,181| |Note 2||||||Opening|Cash|Closing| |Analysis
ofchange|in net|funds||||Balance|Flows|Balance
f| |Cash at bank and
in|hand|||||1,220,288|(506,665)|713,623| |||||||1,220,288|(506,665)|713,623| ## |Company
information||||||||| |---|---|---|---|---|---|---|---|---| |Questscope
is a company
limited
by guarantee
incorporated
in England
and Wales. The registered|office is|||||||| |46 Dene Garth, Ovingham,
Prudhoe,
Northumberland,
England,
NE42 6AP||||||||| |Basis ofaccounting
and accounting
policies||||||||| |These financial statements
have been prepared
in accordance
with FRS 102, "The Financial
Reporting|||Standard||||applicable|| |in the UK and the Republic of Ireland" ("FRS102")and the requirements
of the Companies
Act 2006||as applicable||||||to| |companies
subject to the small companies
regime. The disclosure
requirements
of FRS102 have|been||applied|||other||| |than where additional
disclosure
is required
to show a true and fair view.||||||||| |The financial statements
are prepared
in pounds
sterling. The functional
currency ofthe company|is American|||||Dollars.||| |Monetary
amounts
in these financial statements
are rounded
to the nearest f.||||||||| |The financial statements
have been prepared
under the historical cost convention.
The principal
accounting|||||policies|||adopted| |are set out below.||||||||| |Income recognition||||||||| |For the signing ofgrant agreements,
Questscope
now recognize a full year's
income.||||||||| |Voluntary
income is received
by way ofdonations
and gifts and is included
in full
in the Statement|of|Financial||||||| |Activities
when received. Investment
income is included
when received.||||||||| |Depreciation||||||||| |Fixed assets are generally
charged
to projects. All fixed assets not so charged
have
been written|down|||||||| |to
nil.||||||||| |Foreign currencies||||||||| |The company
reports
in Pounds
Sterling. The functional
currency ofthe Company
is US Dollars.||||||||| |Foreign exchange transactions
are translated
into dollars at the exchange
rate ruling
at the date oftransactions.||||||||| |Assets and liabilities
in foreign currencies
are translated
into sterling at the rate ofexchange
prevailing|||at|the|balance|||| |sheet date. Any exchange differences
are dealt with
in the Statement
of Financial
Activities.||||||||| |Resources expended||||||||| |Resources expended
are allocated
to the particular
activity where the costs relate directly to that activity.||||Where||||| |costs cannot be directly attributed
to particular
headings,
they have been allocated
on a basis consistent||||with|the|||| |use ofresources. Staff costs are split on an estimated
basis, exainining
the work ofeach staff member|||separately.|||||| |Tax status||||||||| |The Charitable
Company
is a registered
charity
within the definition
ofsection 506(1)Income and|Corporation|||||Tax||| |Act 1988,and is therefore
able to take advantage
of the reliefs given by Section 505 ofthat act.||||||||| |Cash and cash equivalents||||||||| |Cash and cash equivalents
are basic financial assets and include cash
in hand, deposits
held at call||with||||||| |banks, other short-term
liquid investments
with original
maturities
ofthree months
or less, and bank||||||||| |overdrafts.
Bank overdrafts
are shown
within
borrowings
in current
liabilities.||||||||| |Financial
instruments||||||||| |The company
has elected to apply the provisions
of Section 11 'Basic Financial
Instruments'
and Section||||||||| |12'Other Financial
Instruments
Issues' of FRS 102to all of its financial
instruments.||||||||| |Financial
instruments
are recognised
in the company's
balance sheet when the company
becomes party||||to||||| |the contractual
provisions
ofthe instrument.||||||||| |Financial assets and liabilities are offset, with the net amounts
presented
in the financial statements,||when||||||| |there is a legally enforceable
right to set offthe recognised
amounts
and there is an intention
to settle||on||a||||| |net basis or to realise the asset and settle the liability simultaneously.||||||||| |Basic financial assets||||||||| |Basic financial assets, which include debtors and cash and bank balances,
are initially measured|at|||||||| |transaction
price including
transaction
costs and are subsequently
carried at amortised
cost using|the|||||||| |effective interest method
unless the arrangement
constitutes
a financing
transaction,
where the transaction||||||||| |is measured
at the present value ofthe future receipts discounted
at a market rate of interest.
Financial||||||||| |assets classified as receivable
within one year are not amortised.||||||||| ## ## ## ## ## ## ## |5|Total Restric|ted Reso|urces expen|de|d||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||Totals|Total| |||||AAI/Ministry||of|Education||USAID|UNFPA|Other|2023|2022| ||||||||f|||f||F|f| ||Salaries and|staff|||||87,920||115,611|60,432|231,121|495,084|980,563| ||Direct Project expenses||||||67,165||206,888|93,240|393,532|760,825|978,284| ||In-Kind||||||||||||99,111| ||||||||f155,085|F322,499||F153,672|F624,653|F1,255,909|F2,057,958| |6|Support Services||||||||||2023f||2022f| ||Support Services comprised||||||||||||| ||Salaries and|staff costs|||||||||499,655||643,385| ||Support||||||||||||(5,484)| ||Professional|fees|||||||||81,038||94,609| ||Vehicle costs||||||||||8,334||17,189| ||Rent 8 premises costs||||||||||31,981||22,580| ||Travel||||||||||34,007||| ||Telecommunications||||||||||8,096||17,060| ||Maintenance||||||||||||1,052| ||Public relations||||||||||494||9,325| ||Stationery||||||||||2,869||1,777| ||Bank charges||||||||||1,453||1,563| ||Currency
(Gain)/Loss||||||||||1,733||| ||Miscellaneous||||||||||(671)||955| ||Insurance||||||||||54,791||18,614| ||Training
&conferences||||||||||13,772||| ||||||||||||f737,552||f822,625| |7|Net Incoming
resources for the year
Stated after (crediting)
/ charging;||||||||||f||f| ||Auditor's
remuneration||-Governance||costs||||||5,000||5,000| ||Exchange (gain)
/ loss||on restatement||of opening|fund balances.|||||(28,304)||(103,976)| ||||||||||||2023||2022| |8|Staff costs||||||||||||f| ||Salaries and|related costs|||||||||853,481||1,482,690| ||Social security costs||||||||||141,258||141,258| ||||||||||||f994,739||f1,623,948| ||The average|number ofemployees||of|the Charitable||Company|during|the year was;||||| ||Project workers||||||||||24||44| ||Management|and administration|||||||||7||7| ||||||||||||31||51| ## ||||||||||||||2023|2022| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |9|Debtors||||||||||||f|| ||Pledged|receivables|||(see below)||||||||1,371,937|579,862| ||Prepayments||and other|||debtors|||||||325,865|122,906| ||||||||||||||F1,697,802|F702,768| ||Pledged|receivables|||represent||monies to be granted|||to Questscope|in the coming financial year. The||monies are|| ||in the form of||restricted|||funds|and are pledged|on|the understanding||that Questscope|will be spending|the funds|| ||on the appropriate|||projects within the following||||twelve months.||||||| ||||||||||||||2023|2022| |10|Creditors; Amounts||||falling due within one|||year||||||| ||Trade creditors||||||||||||865,365|1,092,179| ||Accrued|expenses||and||other|creditors||||||568,846|382,730| ||||||||||||||F1,434,211|E1,474,909| |11|Unrestricted||funds|||||||||||| ||Balance|at 1 April 2022|||||||||||(328,221)|(3,359)| ||Currency|adjustment|||||||||||(20,730)|(171)| ||Net movement||in funds||||||||||(163,370)|(324,691)| ||Balance|at 31|March||2023||||||||(6512,321)|(F328,221)| |12|Restricted
Funds||||||||||Currency||Resources|| ||||||||||||adjustment|Incoming|expended|| ||||||||||Balance at||to opening|/(Outgoing)|(Including|Balance at| ||||||||||01 April 22||balance|resources|in-kind)|31 March 23| |||||||||||F|F||F|| ||AAI / Ministry||of Education|||||||||1,372,378|(155,085)|1,217,293| ||USAID|||||||||99,779|6,302|(49)|(106,032)|| ||UNFPA|||||||||26,814|1,694|147,735|(153,672)|22,571| ||Dubai Care|||||||||11,714|740||(12,453)|| ||Catalyst|||||||||117,916|7,447||(70,479)|54,884| ||Al Gurair|||||||||305,401|19,287||(322,499)|2,189| ||Blackhawk|||||||||43,890|2,772||(41,526)|5,136| ||Beyond|Conflict||||||||40,274|2,544|194,990|(182,185)|55,623| ||Syria|||||||||(20,980)|(1,325)|||(22,305)| ||Syria earthquake|||||||||||212,060|(27,016)|185,044| ||Headquarters|||||||||126,552|7,993|6,278|(135,629)|5,194| ||Germany|||||||||(33,113)|(2,091)||(891)|(36,095)| ||MEWE|||||||||58,121|3,671|(13,350)|(48,442)|| |||||||||||F776,368|F49,034|E1,920,042|(F1,255,909)|F.1,489,535| ## ## ||||2023|2022| |---|---|---|---|---| |13|Analysis offunds.|||| ||Restricted|funds|1,489,535|732,652| ||Unrestricted|funds|(512,321)|(328,221)| ||||F977,214|F404,431| ## ## ##