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← Council For British Research In The Levant

2025-03-31-accounts

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4

(Registered Charity Number 1073015) (Company Registration Number 3566646)

ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4

CONTENTS
TRUSTEES' REPORT 4
INDEPENDENT AUDITOR'S REPORT 21
STATEMENT OF FINANCIAL ACTIVITIES 25
BALANCE SHEET 26
STATEMENT OF CASH FLOWS 27
NOTES TO THE FINANCIAL STATEMENTS 28

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

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Administration

Council for British Research in the Levant

Registered Charity Number 1073015 Registered Company Number 3566646

Registered Office: The British Academy 10 Carlton House Terrace London SW1Y 5AH

Website: www.cbrl.ac.uk

President – Professor Dawn Chatty

Trustees

John Shakeshaft Chairperson; Acting Treasurer; Chair of the Finance, Governance and Risk sub-committee Tom Thomson Honorary Secretary Professor Graham Philip Trustee; Honorary Chair of Publications sub-committee (till October 2024); Chair of the HR sub-committee Professor Tim Insoll Trustee Dr Sean Hird Trustee Rev Canon David Longe Trustee Prof Louise Martin Trustee (elected July 2024) Prof Simon Mabon Trustee (elected November 2024) Dr Noam Leshem Trustee (elected November 2024)

Resignations:

Dr Nadia Naser-Najjab Trustee (resigned June 2024) Dr Bahar Baser Trustee (resigned June 2024) Professor Andrew Arsan Hon Research Chair (resigned June 2024) Dr Yafa El Masri Trustee (elected November 2024, resigned July 2025)

The trustees act as directors for the purposes of company law.

Non-voting Trustees

Dr Carmen Ting Non-voting Trustee Observer (December 2024) Dr Robert Bewley Trustee (retired November 2024); continuing as a non-voting Trustee Observer) Dr Kamal Badreshany Trustee (retired November 2024); continuing as a non-voting Trustee Observer, Honorary Chair of the Research subcommittee (elected December 2024)

Principal Bankers

Auditors

Royal Bank of Scotland Plc Seymour Taylor Ltd London Drummonds Branch First Floor North, 40 Oxford Road 49 Charing Cross Road High Wycombe London, SW1A 2DX Bucks HP11 2EE

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TRUSTEES' REPORT

Objectives and Activities for the Public Benefit

CBRL advances public education through the promotion, support, conduct and dissemination of scholarly research in the humanities, social sciences and cognate disciplines in the Levant. The trustees have taken due account of the Charity Commission's guidance on public benefit in reviewing CBRL's achievements and plans. Current and recent awards are published on the website together with forthcoming and past events, projects, collaborations, news items, blogs and podcasts.

The trustees draw attention to the membership and interested users' services detailed on www.cbrl.ac.uk: provision of library services, meeting and research space, and access to reference collections, archives, grants and scholarships, public lectures, academic workshops, and other related events. The CBRL Library, with branches in its institutes in Amman and Jerusalem, and a unified catalogue, is a focal resource for researchers and the broader public.

CBRL is dedicated to the long-term goal of offering open access to publications, recognising the continuous challenges related to cost and sustainability. CBRL's journal publications have open access policies, though the publication of papers largely relies on authors arranging the necessary funding. From January 2024, arrangements have been made with CBRL's journal publishers to publish four open access articles for selected authors annually. CBRL continues to make more of its back catalogue available as open access online via the JSTOR platform; where possible, new archaeological volumes will be placed directly online as open access. In 2022, CBRL embarked on an ambitious long-term initiative to make its archival materials available via an open access archival repository, and this work is ongoing. The digital accessibility of archives and collections will enhance our significance, value and position amongst scholars and our broader communities.

Achievements and Performance

CBRL fulfils its objectives through a programme of conducting, sponsoring and facilitating relevant research and the dissemination of its own publications (Levant, Contemporary Levant, and monographs), supporting publication in other outlets, and by organising academic meetings, public lectures and webinars individually and in partnership. The website is CBRL's primary digital platform updated regularly with new content, supported by the wide dissemination of our monthly newsletter.

The year 2024-25 has been a period of significant challenge for CBRL and all organisations working on and in the Levant. Our activities continued to be impacted by the Hamas led attack of October 7, 2023, the Israeli military response and the continuing war, in addition to violent conflict elsewhere in the region. Conducting research in the Levant, CBRL is profoundly concerned with the political, ethical and moral concerns raised by the nature of the military conflict, deep social upheaval and regionally expressed geopolitical uncertainty; 'CBRL strives to be equitable with its partners, associates and affiliates in the continued and open conduct of a learned society for the Levant in Amman and Jerusalem. Ensuring the safety, security, and well-being of staff, researchers, and all CBRL users has been paramount throughout this period. The difficulty of travel in certain areas of the region has affected some research plans. Many associates of CBRL have been deeply affected by ongoing events, including the loss of friends, family members, and property. CBRL's commitment to its charitable objectives remains firm and continues to promote how research may foster understanding for the common good. The 2024/25 CBRL open grant call was successfully run and received high quality applications; CBRL led, collaborated with and supported excellent academic research; organised and participated in a varied programme of activities and events online and in person; archival activities grew. After October 2023, CBRL's Kenyon Institute closed to outside

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visitors. CBRL’s Amman Institute remains open with visitor numbers picking up slowly but steadily following the turmoil of the October 2023 attacks.

CBRL continued to develop the accessibility of its archives through digitisation, including work on the British Library Endangered Archives Programme grant; and working collaboratively with fellow British International Research Institutes (BIRI) funded via The British Academy. CBRL has also continued to upgrade its structures, policies and practices.

CBRL's journal Editors-in-Chief continue their excellent management of the production of highquality volumes of its publications, Levant and Contemporary Levant. A new publishing agreement with Taylor & Francis has been signed, running from 2024 to 2028, recognising the opportunities and challenges of open access publishing. Regarding monographs, work continues to produce new research volumes. Publications by CBRL staff, trustees, fellows, and sponsored researchers, past and present, are varied and represent CBRL's wide-ranging support for disciplines in the humanities and social sciences, and related fields.

Grantees and prize-winners

CBRL gave 11 awards in 2024/25 including 7 project grants, 2 postdoctoral travel grants, 1 postgraduate research support grant and 1 CBRL Andrea Zerbini Award.

CBRL’s core funding, received via the British Academy, funds research-related grants. Monies from membership fees, donations, and unrestricted income can be used for travel and research support grants. The CBRL Andrea Zerbini Awards is a scheme offering travel grants to UK and EU registered PhD students to travel to the Levant for fieldwork, funded by the Andrea Zerbini Foundation and administered by CBRL. Grant amounts and subject matters are detailed in Note 3 of the financial statements. The grant application process is competitive, and assessment is via committee.

CBRL awarded a joint prize for the Undergrad Dissertation in Levantine Archaeology or History studies. No submissions were received for Masters Dissertation Prize or the Undergraduate dissertation prize on Contemporary Levantine studies.

Dissertation prize winners receive a cash prize and CBRL membership for one year, including an online subscription to one of CBRL's journals.

CBRL Undergraduate Dissertation Prize for Levantine Studies Joint Prize 2024:

Ellen Baxter (joint Plastered and Cranially Modified Skulls: The Development and winner), UCL connection of Post-Mortem Treatments in the Neolithic Near East

Joseph Santhouse (joint Jewish Divination in Medieval Egypt and Syria-Palestine, c950 -c1250 winner), University of Cambridge

Publications

We disseminate a wide range of research through our journals, Levant and Contemporary Levant,

published online and in print in partnership with Taylor & Francis (T&F). CBRL signed a new

publishing agreement with T&F to cover 2024-2028. CBRL continues to work with T&F to increase

the number of articles offered as open access, and the new agreement offers free open access to four articles per year to chosen authors.

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Levant continues to be ranked in the top quartile of all archaeological and historical journals worldwide. Contemporary Levant , CBRL's newer journal, continues to develop as a leading area studies journal for the Middle East. Dr Caroline Middleton is Editor-in-Chief of Levant , and Dr Sarah Irving (Staffordshire University) is Editor-in-Chief of Contemporary Levant , both supported by their respective editorial boards.

In 2024, 3 issues of volume 56 were published: issue 56(1), including 7 articles, 3 of which are open access; issue 56(2), including 7 articles, 5 of which are open access, and 2 short reports, one of which is open access; 56(3), including 8 articles, 6 of which are open access, and 2 book reviews.

In 2024, articles in the journal were viewed/downloaded by users of Taylor & Francis Online 46,000 times, rounded to the nearest thousand.

Other citation metrics are:

Best article prizes were again offered in the summer of 2024:

Alex Wasse Best Paper: Not a place for respectable people, but the ends of the earth converge there: insights from Wisad Pools into the nature and context of Jordan’s Black Desert Neolithic

Giuila Muti

Early Career Best Paper: Discoid loom weights on Cyprus: new insights into textile tools and practical knowledge from the Aegean.

In 2024, 2 issues of Contemporary Levant were published: 9(1), 2024 marked the 9th year of the publication of Contemporary Levant. Issue 1 included 4 articles, 2 of which were open access, and 5 book reviews. Issue 2 was a Special Issue titled Ordinary Ottomans: Post-World War I Settlements and Experiences of the End of Empire, which included and introduction and 8 articles, 7 of which were open access.

In 2024, articles in the journal were viewed/downloaded by users of Taylor & Francis Online 21,000 times, rounded to the nearest thousand. The citation metrics for Contemporary Levant are:

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Caroline Middleton serves as CBRL Monographs Editor in addition to Editor-in-Chief of Levant. She continued to work on preparing new monographs, notably the publications of excavations at Iktanu, Jordan, by Kay Prag, which was launched at the University of Oxford on 3[rd] February 2025, and to support uploading additional past monographs as open access on the JSTOR platform. She also helped organise a two-day hybrid workshop in collaboration with the University of Leicester in March 2025 titled Global Levant in the Middle Ages , which will lead to a special edition of Levant.

Publications detailing CBRL-supported research and activity (including current and former staff and fellows) include 9 newsletters published monthly between July 2024 and March 2025; the publication of the digital version of Ottoman Jerusalem: The Living City 1517-1917 (Vol. 1 & II)

Edited by Sylvia Auld and Robert Hillenbrand, Architectural Survey by Yusuf Natsheh (Copyright Date: 2000; Funded by the Al Tajir Trust; and the online open access publication of Excavations at Iktanu in the South Jordan Valley, Jordan by Kay Prag.

The following were produced by CBRL staff:

The following blogs were produced by CBRL-funded researchers:

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Events and Outreach

In total, 14 lectures/webinars, 1 conference, 11 workshops, 7 training activities, and 21 outreach activities took place in 2024/25. These activities were delivered in various formats, including inperson, online, and hybrid modes.

The lectures, conferences, workshops, trainings, and outreach activities were:

Lectures:

Online Lectures:

The Badia Lecture Series: Humans, birds and avian migrations in prehistory: Evidence from zooarchaeological analysis of Eastern Jordanian faunal assemblages by Dr Lisa Yeomans. 02 May 2024.

Cyprus Lecture Series in partnership with the Cyprus Institute (First Lecture): Integrating Zooarchaeological, Historical and Genomic data to explore potentials for conserving the indigenous cattle breed of Cyprus , by Dr Anna Spyrou. 27 November 2024.

Cyprus Lecture Series in partnership with the Cyprus Institute (Second Lecture): Historical neighbourhoods and heritage sites as drivers of change for resilient futures: learning from the divided city of Nicosia, Cyprus , by Dr Georgios Artopoulos. 04 December 2024.

Cyprus Lecture Series in partnership with the Cyprus Institute (Third Lecture): Hellenistic to Islamic glass in the Levant – 1,500 years of constant development , by Professor Thilo Rehren. 29 January 2025.

Cyprus Lecture Series in partnership with the Cyprus Institute (Fourth Lecture): Dendroarchaeology and Monastic Heritage: Unearthing the Past at Sourp Magar of the Kyrenia Range, Cyprus , by Mehmetcan Soyluoglu, and Dr. Nikolas Bakirtzis. 05 February 2025.

Problems and limitations in Western legacy media’s coverage of Israel’s violent war against Gaza , online lecture by Prof. Dina Matar, facilitated by CBRL Trustee Tom Thompson. 11 February 2025.

In-person Lectures:

Shatha Mubaideen participated in the World Heritage Day and International Museum Day celebration at the Faculty of Archaeology and Tourism, University of Jordan. She delivered a lecture on the use of modern technologies in documenting cultural heritage: The MaDiH Project , as a case study. 23 April 2024.

Hybrid Lectures:

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The Badia Lecture Series: Road of the Rising Sun? Insights from Wisad Pools into the context of Jordan’s Desert Neolithic by Alexandre Wasse.15 May 2024.

The Badia Lecture Series: Writings of the Badia: Biography of the Bedouins by Prof. Omar al Ghul. 12 June 2024.

The Badia Lecture Series: Neolithic hunter-herder-trappers of Jordan’s north-eastern Badia: Zooarchaeological contributions by Prof. Louise Martin. 26 June 2024.

The Badia Lecture Series: Colonial-Industrial Heritage in Jordan: The Case of the As-Safawi H5 Pumping Station by Shatha Mubaideen. 17 July 2024.

The Badia Lecture Series: Photographic Explorations of the Badia by Bashar Tabbah. 7 August 2024.

The Politics of Street Signs in Old Jerusalem , by Professor Yasir Suleiman, University of Cambridge. 22 January 2025.

Cyprus Lecture Series in partnership with the Cyprus Institute (Fifth Lecture): From Ancient Fields to Modern Plates: The Culinary Heritage of Cyprus and the Mediterranean Diet , by Dr. Evi Margaritis. 26 February 2025.

Conferences:

The Heritage and Archaeology Diwan #8, under the theme ‘Gateway to the Future, New Methods in Archaeology’ at the Hashemite University, organised in cooperation with the Hashemite University, the IFPO, GPIA, and ACOR. 28-29 July 2024.

Workshops:

Online Workshops:

Records Management and Digital Governance by CBRL London Office team. 29 May 2024.

Desert Disorders: Borders Workshop , facilitated by Prof. Farhana Ibrahim from the Indian Institute of Technology, Delhi, India. 08 October 2024.

In-person Workshops:

Prof. Jason Hart and Dr Katharina Lenner (The University of Bath) Humanitarian Response in Jordan. 30 April 2024.

Rudaina Almomani participated in a workshop organized by the Abdul Hameed Shoman Foundation under the title “ The Library as an Engine of Change: Arab Libraries as a Model ”. 13 May 2024.

Researchers for Reconfiguring Heritage: Present engagements with communities’ pasts for resilient futures Project Recruitment Workshop , a UK Research and Innovation (UKRI) project hosted by the Institute of Development Studies (IDS) and in collaboration with the Council for British Research in the Levant (CBRL) in Jordan, Ettijahat: Independent Culture in Syria, and the University of Duhok in Northern Iraq and KRI. 17 September 2024.

Surfacing Zarqa: heritage, space and youth in Jordan’s industrial heartland . A part of the British Academy ODA International Interdisciplinary Research Projects Programme 2024, led by Manchester Metropolitan University (MMU) with other local partners. 02 October 2024.

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Reconfiguring Heritage: Present Engagements with Communities’ Pasts for Resilient Futures Project Inception Workshop . Partners: IDS, CBRL, University of Duhok in Northern Iraq and KRI (UoD), and Ettijahat. 25-28 November 2024.

Hybrid Workshops:

Dr Fatma Marii, CBRL Deputy Director, coordinated a workshop titled From Past to Present: Recycling and Reusing Materials in Antiquity and Today at CBRL Amman Institute. 18 February 2025.

Dr Shaddin Almasri, CBRL Research Fellow, coordinated a workshop titled “Return” in Lieu of Durable Solutions for Syrian Refugees in Jordan at CBRL Amman Institute. 25 February 2025.

Global Levant during the Middle Ages Workshop at the University of Leicester, facilitated by Jane Humphris and Caroline Middleton. 27 - 28 March 2025.

Training Activities:

Online Training Activities:

Rudaina Almomani participates in online training with the ICCROM on Our Collections Matter Field Projects 2024 . 15 May 2024.

Alice Lubbock, Rudaina Momani, Eman Shahin, Shatha Mubaideen, and Bara’ah Alshorman attended online training sessions delivered by the Archaeology Data Service (ADS) on digital preservation and data management along fellow BIRI staff members. 03 October - 07 November 2024.

Shatha Mubaideen was enrolled in an online Training Course on Structural Conservation of Built Heritage by ICCROM-Athar. 19 October - 09 November 2024.

In-person Training Activities:

Zooarchaeology Training at CBRL Amman Environmental and Archaeological Lab by Prof. Louise Martin, a Professor of Zooarchaeology at the Institute of Archaeology from University College London. 25 June 2024.

Hands-on Training for Heritage Documentation Training Project 2024-2025 , funded by the Commonwealth Heritage Forum. 20 participants from Jordan, Palestine and Syria. 15 - 26 September 2024.

Eman Shahin, CBRL Archivist, attended a training with Royal Hashemite Documentation Centre in Amman on Modern Approaches to Organizing, Archiving, and Securing Paper and Digital Documents at the King Hussein Cultural Centre. 12 - 16 January 2025.

The Libraries and Archives team, Rudaina Almomani, Eman Shahin, Alice Lubbock, and Qasem Abu Harb developed processes for preserving digital archival files, a training provided by Alice Lubbock at CBRL Amman Institute. 17 - 20 February 2025.

Outreach Activities:

Online Outreach Activities:

Successful application to the British Academy under the International Writing Workshops 2024 Programme in cooperation with the Royal Institute of Interfaith Studies (RIIFS), 2 years grant, a total of £28,053. 19 March 2025.

In-person Outreach Activities:

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CBRL Amman Director and team visited HE Dr Mohamed Adwan, the Head of the Amman & Gulf Centre for Strategic Studies to discuss potential collaboration opportunities. 17 April 2024.

Qasem Abu Harb visited the CBRL Amman Institute to support and assess the archive digitisation work and progress with the archive team. 1 - 8 May 2024.

Ghaleb Masoud, Chief Librarian of the Shoman Public Library, visited CBRL Amman and met the Director and the team to discuss potential collaboration opportunities with the library, arranged in cooperation with Qasem Abu Harb. 5 May 2024.

Rudaina al Momani and Shatha Mubaideen represented CBRL Amman at an Open Day event held at Jordan University. They introduced the students to CBRL Amman's facilities and encouraged them to visit and engage with the centre's resources and opportunities. 6 May 2024.

Prof. Mohammad Al-Adwan, Director of the Amman & Gulf Centre for Strategic Studies, visited the CBRL Amman team, arranged in cooperation with Qasem Abu Harb. 7 May 2024.

Prof. Rabhi Aliyan, a professor of Library and Information Science at the College of Educational Sciences, visited CBRL Amman and met with the team, arranged in cooperation with Qasem Abu Harb. 8 May 2024.

A joint event between ICOMOS-Jordan and ICOMOS-Egypt was held at CBRL Amman under the patronage of HRH Princess Dana Firas to celebrate IDMS2024 under the theme, Disasters and Conflicts through the Lens of the Venice Charter . 12 May 2024.

CBRL Amman Library visited Yarmouk University Library and donated a collection of duplicate books to their library. 5 June 2024.

The British Ambassador to the Hashemite Kingdom of Jordan, Philip Hall OBE, visited CBRL Amman and met the team. 10 June 2024.

CBRL Amman Director and team visited HRH Princess Dana Firas, PNT Jordan to discuss an opportunity for collaboration with the Egypt Exploration Society (EES) who are leading a two-year project with the British International Research Institutes working in Africa, plus CBRL, and colleagues at the Alexandria Research Centre for Adaptation to Climate Change, Alexandria University (ARCA). 2 July 2024.

The Country Director Jordan & Levant Cluster Lead of the British Council visited CBRL Amman Institute. 31 July 2024.

Dr Ribhi Aliyan and Dr Emad Abu Eid, arranged by Qasem Abu Harb, to discuss potential collaboration opportunities with CBRL Amman Library. 5 August 2024.

The visit of the British Ambassador to the Hashemite Kingdom of Jordan, Philip Hall OBE, and British Council Director Alex Lambert to CBRL Amman. 22 September 2024.

Robert Bewley, Firas Bqa’in, and Bashar Tabaa conducted flights for the Aerial Photographic Archive for Archaeology in the Middle East (APAAME) project . 15-19 December 2024.

Rudaina Almomani participated in an alumni event at the Queen Rania Faculty of Tourism and Heritage at Hashemite University. 17 December 2024.

Dr Jane Humphris, CBRL director, and Firas Bqa’in visited the HRH Prince El-Hassan bin Talal. 27 January 2025.

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Kick-off meeting for Diwan 9 with ACOR, IFPO, GPIA, and CBRL representatives at CBRL Amman Institute, with a short tour around the premises. 28 January 2025.

Dr Jane Humphris, Dr Fatma Marii, and Firas Bqa’in visited the Department of Antiquities. 30 January 2025.

Shatha Mubaideen and Bara’ah Alshorman visited AMALA, an educational institution that delivers educational programmes to refugee communities. CBRL discussed with AMALA possible collaboration opportunities. 30 January 2025.

Hybrid Outreach Activities:

“Excavations at Iktanu in the South Jordan Valley, Jordan” by Kay Prag Book Launch Event in collaboration with Wolfson College, University of Oxford. 03 February 2025.

CBRL offices/institutes, archives, and libraries

The Amman Institute entered its third year at its new location and offices in Jabal Al-Luweibdeh, with steadily increasing numbers of visitors and activities during 2024/25. The new facilities offer comfortable and accessible spaces for staff, visiting researchers and members of the public for study, work, events and networking. After October 7, 2023, Jerusalem staff worked diligently to safeguard the premises, library and archives.

CBRL's strategic priority on mapping and digitising archives and improving library provision started in 2022 and continued to expand in 2023/24 and in 2024/25. The successful completion of a major British Library Endangered Archives Programme (EAP) grant entitled 'Understanding Mandate Palestine through the Publications and Archive of the British School of Archaeology in Jerusalem' was a significant boost. The grant ran for one year, from August 2023 to the end of July 2024, to created high-quality digital archival copies of 99 rare books dating between 1619-1950 and archival materials dating 1919-1950 consisting of around 33,000 pages from the holdings at the Kenyon and Amman Institutes altogether. Additional staff were recruited for the project, and new digitisation equipment was purchased for the Jerusalem and Amman institutes. All staff received training from experienced Jerusalem archivist and co-project lead Qasem Abu Harb. In 2024/25, the joint BIRI Digital Archive project continued, to link the archival work of the BIRI together and support shared outreach and engagement through shared histories.

Facilitation, partnership and representation

CBRL has an essential role in providing advice and facilitation, as well as representation of the organisation and the region. Team members actively support CBRL-sponsored and all visiting researchers; and work collaboratively with universities, government, non-governmental and community-based organisations. In 2024/25, CBRL collaborated with 14 new UK-based organisations and 19 new organisations based outside the UK.

Significant projects facilitated by or in partnership with CBRL in 2024/25 include those for the 28[th] year of the long-running Aerial Archaeology of Jordan Project with the Jordanian Royal Air Force. CBRL was awarded a grant from The Commonwealth Heritage Forum (CHF), an organisation dedicated to the conservation of built heritage, titled Hands-on Training on the Documentation of Jordan’s Twentieth Century Architectural Heritage. The project exemplifies successful collaborations with the funder, the local partners including the Jordan Engineers Association Heritage Committee, ICOMOS-Jordan and the Jordan Museum, and regional partners. Successful applicants from Jordan, Palestine and Syria attending intensive training over two weeks from September 15th to 26th, 2024.

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The programme integrated theoretical knowledge with practical experience through site study tours and on-site training at significant heritage sites in Amman, Jerash, As-Salt, and Madaba.

CBRL also began a new partnership with the University of Sussex for a project titled, Reconfiguring Heritage: Present engagements with communities’ pasts for resilient futures Project.

This major new partnership of four years in the first instance, is funded via a UKRI Future Leaders Fellowship. The project, which started in June 2024, is in collaboration with CBRL, Ettijahat – Independent Culture in Syria, and the University of Duhok in the Kurdistan region of Norther Iraq. It seeks to investigate how young people engage with heritage in their daily lives and examines the potential to foster peace and trust through collaborative, non-hierarchical research.

The CBRL Amman Institute continues to be highly grateful for the support received for its work in Jordan from Prince Hassan bin Talal, our patron, and by Princess Sumaya bint El Hassan, President of Jordan's Royal Scientific Society.

Staff

CBRL employs staff in three locations: in London, Amman and Jerusalem.

Plans

The Trustees and Directors of the Institutes produced a revised Business plan and Research Strategy designed to refresh and renew its mission of supporting and disseminating research on the Levant on a sustainable basis for the common good. The new strategy recognises the changing environment in funding sources, researchers' needs and priorities, and the relevance of our activities to the countries of the Levant. Regional conflict continued to present challenges in advancing CBRL's strategic goals in 2024/25.

CBRL's revised Research Strategy which underpins the Business Plan, is structured around 12 core priorities:

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Our activities to support these objectives include:

CBRL continues to foster research according to the following themes:

Grants Policy

Grant opportunities for research project grants are available for early career and established researchers based in a UK HE institution to undertake a research project (up to £10,000): residential fellowships are available for early career and established researchers, based in a UK HE institution or within 10 years of obtaining a PhD at a UK university if based in one of the countries within CBRL's remit to undertake a period of research (typically three months) at the CBRL's institute in Amman (up to £4,000) ( CBRL could only consider travel to areas deemed safe by the FCDO so residential fellowships were only available in Amman ); travel grants are available for doctoral students registered at a UK HEI or postdoctoral members of staff at a UK HEI to undertake travel in the Levant (up to £1,200); and research support grants are available for researchers based in one of the countries within CBRL's remit for graduate students registered at a university in the Levant to undertake project research (up to £1,200). The travel grants available to PhD researchers and

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research support grants to researchers from the region are funded by members, donors and our reserves, as the specific terms do not allow us to support PhD work from our BA grant. The CBRL Andrea Zerbini Awards, launched in 2023/24, offer two grants of up to £4,000 each to support UK and EU PhD researchers.

CBRL grant and award opportunities are advertised in academic and research institutions and online (CBRL website, social media channels and newsletter). Applications are reviewed on their academic merit through a stringent peer review process by appropriate experts, including those not associated with CBRL. The CBRL Research sub-committee makes the final selection. Applications are only reviewed on academic merit and do not consider the ethnicity, gender, age, disability, sexual orientation, religion, and personal financial circumstances of the applicant. Projects are funded and monitored annually.

Fundraising Policy

We receive most of our funds through restricted (project) or unrestricted (general) grant support from institutional funders, primarily a grant-in-aid via The British Academy, along with some charitable trusts and foundations and grant income for academic projects. We use our membership fees and raise donations from our members to provide research opportunities, such as travel grants for UK postgraduates and scholars from the Levant. We raise funds from institutional donors for major projects, fellowships and conference sponsorship.

CBRL does not employ third-party fundraisers or raise funds from the general public. All our staff follow the Code of Fundraising Practice outlined by the UK's Fundraising Regulator. During the year, there have been no complaints about fundraising.

Financial Review

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the governing document, the Companies Act 2006 and 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 (the 'Charities SORP').

The British Academy grant covered the year to 31 March 2025 and is divided between a core, or main, grant and the Business Development Fund (BDF) which is intended to develop CBRL's longterm financial sustainability and is subject to separate annual bids to The British Academy. The main BA grant for 2024/25 was £545,513 (main grant) and £61,265 (BDF grant). The two grants made up 75% of the total funds received (2023/24: 85%). CBRL continues to develop initiatives to raise an increasing proportion of its funds from alternative sources and to seek to raise its free reserves to make it both less dependent on a single funding source and more resilient to swings in forward planning.

We also received our regular contributions to unrestricted income from membership, publishing royalties and editing contributions and bank interest, total £68,869.

The overall result for the year is a deficit in the general fund of £77,674 leaving unrestricted reserves of £311,122. Restricted reserves had a net movement of £28,488 leaving restricted reserves of £168,462.

Our ongoing financial planning strategy is to minimise risk through matching our permanent cost base to the core grant, while growing our activities on the basis of income generation from other

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

ANNUAL REPORT YEAR ENDED 31 MARCH 2025

sources including involvement as principal or partner in other grant-funded initiatives and fundraising for specific purposes such as major projects, fellowships and conference sponsorship.

Reserves Policy

Charity Commission guidance defines free reserves as income which becomes available to the charity and is to be expended at the trustees' discretion in furtherance of any of the charity's objects, but is not yet spent, committed or designated'.

The trustees have examined the needs and challenges faced by the Charity in both the short and medium term, along with relevant financial forecasts, and have formulated a policy to meet those needs.

The existing free reserve policy set by the trustees is a level where at least the equivalent of four months of normal expenditure is maintained, recognising that some of the potential risks to our operation may cause a significant loss of local income streams. Based on expenditure that is planned for 2024/25, this policy would require free reserves in the order of £200,000. CBRL has current free reserves of £266,612 at 31 March 2025.

At the balance sheet date, free reserves comprised the following:

31 Mar 2025
£
Total funds per Balance Sheet 479,584
Deduct:
Restricted Funds (Note 9) 168,462
Fixed Assets held for charity use (Note 5) 44,510
Free Reserves at 31 March 2025 266,612

The trustees will assess this policy on an ongoing basis.

Governance and Management

Constitution

The Council for British Research in the Levant ("CBRL") is a charity registered in England and Wales (Number 1073015). It is also a company registered under the Companies Act 2006 (Number 3566646). CBRL is governed by its Memorandum and Articles of Association supplemented by Byelaws.

Corporate Governance

Management of CBRL is vested in a Committee of Management, which consists of not fewer than five members elected by the CBRL membership in addition to those serving by virtue of their office. Honorary Officers elected at the AGM in 2024/2025 are the Chair, Honorary Treasurer, Honorary Secretary and Honorary Research Chair. Editors of CBRL's journals and monographs are no longer required to be trustees. All members of the Committee must be CBRL members. The Committee of Management is the CBRL's Board of Trustees, and its members (other than the President) are the trustees of the CBRL. Ordinary trustees serve for a maximum period of four consecutive years.

On election, trustees are given a copy of the Memorandum and Articles of Association, a copy of the Byelaws and CBRL procedural documentation. They are offered guidance on the role and

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

responsibilities of trustees of registered charities. Trustees oversee management through quarterly meetings of the Board, scheduled meetings of the sub-committees, and where necessary, on an ad hoc basis via email, telephone or internal secure messaging, as appropriate. The AGM was held in November 2024.

The Committee of Management is supported by specialist sub-committees whose membership is supplemented by staff members and, where required, by additional external guest members.

Each sub-committee has its own terms of reference, and their reports are standing agenda items for the Committee of Management. Owing to the increasing professionalisation of CBRL's operations, a review of CBRL's constitution, committee structures, honorary officers, trustee roles, and membership structure is ongoing. Ad-hoc appointments panels continued to be set up to appoint new members of staff and for trustee recruitment, as well as ad-hoc working groups for time-limited issues of strategic importance. In recent years these have been fundraising (now the development sub-committee) and library working groups.

The Committee of Management is responsible for considering and approving all the recommendations of its sub-committees, working with the CBRL director, developing the overall strategy and direction of the CBRL. CBRL continues to review and monitor its statement of principles, policies (codes of conduct and gift acceptance), and grant management.

Day-to-day management of the CBRL is delegated to the Director and ex-officio members of committees. Dr Carol Palmer, the CBRL Director and CBRL Amman Institute Director, directed operations at all locations up to the end of her employment in August 2024, when succeeded by Dr

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

ANNUAL REPORT YEAR ENDED 31 MARCH 2025

Jane Humphris. The director is an active researcher in addition to their administrative and operational responsibilities.

Remuneration policy

The governing principles of the Charity's draft remuneration policy are as follows:

Senior Executive Remuneration

CBRL considers the following principles in terms of the remuneration of its senior executives:

In line with the recommendations of the NCVO Inquiry into Executive Remuneration published in April 2014, the Charity has decided to disclose the remuneration of the Executive Team, which for 2024/25 comprised the CBRL director.

Remuneration for the year ended 31 March 2025 comprised salary and pension contributions. There are no other pecuniary benefits for senior or other staff at the Charity.

Risks

The Board has accepted the wider responsibilities in the revised 'Statement of Recommended Practice Accounting and Reporting by Charities' issued by the Charity Commission in October 2000 as updated by SORP 2015. The Finance and Governance sub-committee reviews management and financial procedures to ensure the identification of major risks to which the CBRL may be exposed and to ensure appropriate systems are in place to mitigate them. Responsibility for reviewing and updating the CBRL risk register is currently held by the Director and the Honorary Secretary, who is a member of the Committee of Management, the Finance, Governance and Risk sub-committee, and the HR sub-committee.

Risks to our activities arise from regional instability and the potential impact on the security of our Institutes, staff, and visiting researchers. CBRL cannot replicate the risk assessments undertaken within UK HEIs (Higher Education Institutions) nor accept responsibility for visiting researchers and students, but CBRL works to minimise risks to staff and visitors. Procedures have been updated to

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

ensure that researchers visiting our two overseas Institutes have undertaken their own risk assessments.

The operation of our Institutes is reliant on relevant permissions from authorities in the territories in which they are situated, where CBRL maintains two institutes one each in Jerusalem and Amman. Foreign NGOs and learned societies are increasingly subject to enhanced scrutiny throughout the Middle East which causes frustration of the fulfilment of our educational purposes. CBRL mitigates these risks by demonstrating benefit to the local community and researchers (e.g. the institute libraries and through partnerships on research projects) and building strong relationships with all relevant local and international stakeholders.

The other material risk faced by CBRL is in respect to its reliance on core funding received via the British Academy. CBRL is continuing its efforts to reduce costs and raise additional funds.

Trustee Responsibilities in relation to the Financial Statements

The trustees (who are also directors of the Council for British Research in the Levant for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of its income and expenditure for that period. In preparing these financial statements, the trustees are required to:

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

None of the trustees had any beneficial interest in any contract to which the company was party during the year.

Each of the trustees has confirmed that so far as he/she is aware, there is no relevant audit information of which the company's auditors are unaware, and that he/she has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

This report also represents the directors' report as required by company law.

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

ANNUAL REPORT YEAR ENDED 31 MARCH 2025

These financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard 102.

Signed on behalf of the Council by:

Trustee: John Shakeshaft (Chair)

Trustee: Tom Thomson (Hon Secretary)

Date: 30 September 2025

Date 30 September 2025

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

YEAR ENDED 31 MARCH 2025

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

Opinion

We have audited the financial statements of Council for British Research in the Levant (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

We draw attention to note 1(a)(ii) in the financial statements, which discloses that the charity has been informed of an employment claim against the charity brought by a former employee. Both the outcome and the timing of the outcome of the claim are unknown, but the charitable company’s financial exposure should any obligations be placed on it as a result of the claim could be material to the charitable company. As stated in note 1(a)(ii), these events or conditions indicate that a material uncertainty exists that may cast significant doubt on the charitable company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Our responsibilities

We are responsible for concluding on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern.

If we conclude that a material uncertainty exists, we are required to draw attention in our report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the auditor's opinion.

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

YEAR ENDED 31 MARCH 2025

Our conclusions are based on the audit evidence obtained up to the date of our report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

YEAR ENDED 31 MARCH 2025

Responsibilities of trustees

As explained more fully in the Trustee Responsibilities in relation to the Financial Statements, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the charitable company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and local tax legislation.

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COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COUNCIL FOR BRITISH RESEARCH IN THE LEVANT

YEAR ENDED 31 MARCH 2025

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charitable company's ability to operate or to avoid a material penalty.

Audit response to risks identified

As a result of performing the above our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members including internal specialists and significant component audit teams,and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanne Kingsnorth FCA (Senior Statutory Auditor)

for and on behalf of Seymour Taylor Limited, Statutory Auditor

First Floor North 40 Oxford Road High Wycombe Buckinghamshire HP11 2EE

30 September 2025

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Statement of Financial Activities (Incorporating Income and Expenditure Account) For the year ended 31 March 2025

Council for British Research in the Levant

Notes
Donations and Legacies
2(a)
Charitable Activities
2(b)
Investments
2(c)
Total
Expenditure on:
Raising Funds
3
Charitable Activities
3
Total
Net income/(expenditure)
Transfers between funds
9
Net Movement in Funds
Reconciliation of Funds
Funds brought forward
9(b)
Funds carried forward
Income and Endowments from:		 Unrestricted
Restricted
Total
31 Mar 2025
31 Mar 2025
31 Mar 2025
£
£
£
5,229
606,878
612,107
56,885
90,654
147,539
6,755
-
6,755
68,869
697,532
766,401
-
79,591
79,591
146,543
589,453
735,996
146,543
669,044
815,587
(77,674)
28,488
(49,186)
-
-
-
(77,674)
28,488
(49,186)
388,796
139,974
528,770
311,122
168,462
479,584		 Unrestricted
Restricted
Total
31 Mar 2024
31 Mar 2024
31 Mar 2024
as restated
as restated
£
£
£
6,831
741,568
748,399
57,505
77,709
135,214
7,411
-
7,411
71,747
819,277
891,024
-
87,711
87,711
44,437
696,997
741,434
44,437
784,708
829,145
27,310
34,569
61,879
2,073
(2,073)
-
29,383
32,496
61,879
359,413
107,478
466,891
388,796
139,974
528,770

CBRL Financial Statements year ended 31 March 2025

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Balance Sheet

For the year ended 31 March 2025 Council for British Research in the Levant

Notes Unrestricted Restricted Total Total
31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2024
as restated
£ £ £ £
Fixed Assets:
Tangible assets 5 39,954 4,556 44,510 57,376
Total Fixed Assets: 39,954 4,556 44,510 57,376
Current assets:
Debtors 6 2,889 62,750 65,639 46,081
Cash at bank and in hand 289,477 227,494 516,971 558,139
Total Current assets: 292,366 290,244 582,610 604,220
Liabilities
Creditors: Amounts falling due within one year 7 21,198 81,302 102,500 88,933
Net current assets 271,168 208,942 480,110 515,287
Provisions 8 - 45,036 45,036 43,893
Total net assets 311,122 168,462 479,584 528,770
Total funds of the charity
Restricted funds 9 - 168,462 168,462 139,974
Unrestricted funds 9 311,122 - 311,122 388,796
Total Funds of the Charity 311,122 168,462 479,584 528,770

Registered Charity Number : 1073015, registered Company Number : 3566646

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006. Under Companies Act 2006, Section 454, on a voluntary basis, the trustees can amend these financial statements if they subsequently prove to be defective. The financial statements are prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved by the Board of directors on , and signed on its behalf 30 September 2025

John Shakeshaft Name: ___ Signature: ____ JO. Srotsarayt Thomas Thomson Name: ___ Signature: ___ LAO Ube

CBRL Financial Statements year ended 31 March 2025

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Statement of Cash Flows

For the year ended 31 March 2025

Council for British Research in the Levant

Notes
Cash flows from operating activities:		 2025
£		 2024
as restated
£
Net cash flow provided by (used in) operating activities (Note A)
Cash flow from investing activities:
Bank interest
2(c)
Purchase of tangible fixed assets
5
Sale of fixed assets
Net cash flow from investing activities
Note A
Reconciliation of Net Income to Net Cash
Net income
Depreciation charges
Bank interest
2(c)
(Profit)/loss on sale of fixed assets
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Increase/(Decrease) in provisions		 (46,064)
6,755
(4,986)
3,066
4,835
2025
£
(49,186)
16,713
(6,755)
(1,927)
(19,558)
13,506
1,143
(46,064)
(41,229)
61
558,139
516,971		 19,357
7,411
(8,172)
-
(761)
2024
as restated
£
61,879
16,365
(7,411)
835
(8,682)
18,089
(61,718)
19,357
18,596
(6,576)
546,119
558,139
Change in cash and cash equivalents in the reporting period
Change in cash and cash equivalents due to exchange
rate movements
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward

CBRL Financial Statements year ended 31 March 2025

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Notes to the Financial Statements

For the year ended 31 March 2025

Council for British Research in the Levant

1 Accounting policies

The financial statements consolidate the accounts of the London and overseas branches of the Council for British Research in the Levant (CBRL). The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Statement of Recommended Practice (SORP 2005), 'Accounting and Reporting by Charities: Statement of Recommended Practice', the Companies Act 2006 and the Financial Reporting Standard 102 (2nd Edition, effective January 2019).

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company is a public benefit company for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP Second Edition), the Companies Act 2006 and the Charities Act 2011. The functional currency of the charity is Sterling.

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements.

During the year, the charity was informed of an employment claim brought by a former overseas employee. The London Central Employment Tribunal has not determined whether it has jurisdiction to hear the claim; a preliminary hearing is scheduled for Spring 2026. The result and timing of the determination are unknown. Obligations placed on the charity arising may be material. Such material uncertainty may cast doubt about the company's ability to continue as a going concern.

In making the going concern statement the trustees have considered the probability of British Academy funding continuing at the approximate levels awarded for FY 2025/6; the probability of winning grant and scholarship income from third parties; the probability of philanthropic gifts; the probability of support from other public bodies; and the sufficiency of reserves to conduct an orderly wind up of business beyond 13 months. The British Academy have given the charity reasonable assurance that subject to adequate performance within terms already defined and audited, funding will continue as envisaged. The charity has sufficient projects in hand, with funders identified, including different streams of government funding, and proposed to believe that the grant success targets are reasonable. The trustees expectations for philanthropic returns are necessarily modest, asset based but necessary to fulfil the charitable mission. Therefore, the financial statements have been prepared on the going concern basis.

Where entitlement to grant income requires a specific performance to be achieved (i.e. performance related grant) then incoming resources are recognised only to the extent that the performance has taken place. Where monies are received in advance of entitlement they are deferred and only recognised when the activity providing an entitlement to this income has taken place.

Hostel and other services income is recognised in the period in which the services have been provided.

Subscriptions and events are accounted for in the year to which they apply. Subscription income that relates to a subsequent financial accounting period is carried forward as deferred income.

All expenditure is accounted for on an accruals basis.

Grants payable are charged in the year to which the offer relates except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. Grants returned are recognised in the year that they are received.

Research costs include grants, staff research time as well as research facilities and other services.

Support costs are allocated on the basis of staff time. Allocation of other costs includes an element of judgement and the charity has had to consider the cost benefit of detailed calculations and record keeping. Therefore the support costs shown are a best estimate of the costs that have been so allocated. Support costs include the expenses associated with Committee of Management meetings, Committee elections, external audit, strategic review, and compliance with other constitutional and statutory requirements.

CBRL Financial Statements year ended 31 March 2025

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Notes to the Financial Statements continued

1. Accounting Policies - continued

All assets with a cost in excess of £1,000 are capitalised as fixed assets except for laptops which are capitalised if the cost exceeds £500.

Depreciation is charged at the following rates: Motor vehicles 20% p.a. straight line basis

Computer and other equipment 20% p.a. straight line basis Furniture, fixtures and fittings 10% p.a. straight line basis

Publication costs are carried forward and charged to the Statement of Financial Activities in the year of publication.

(g) Stocks Stocks of publications are valued at the lower of cost and net realisable value.

(h) Foreign currencies

The accounts of overseas branches have been translated at the rate of exchange ruling at the year end.

(i) Taxation

The company is a charity within the meaning of Para 1 Schedule 6 Finance Act 2010. Accordingly, the company is potentially exempt from taxation in respect of income within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010, to the extent that such income is applied exclusively for charitable purposes. No tax charge arose in the period.

(j) Operating leases

Rental costs under operating leases are charged to the Statement of Financial Activities, as the charges are incurred over the lease period.

Restricted funds comprise unexpended balances of donations and grants held on trust to be applied for specific purposes.

General funds comprise the accumulated unrestricted funds which have not been designated for any specific purpose. They are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

(l) Pensions

The institution participates in Universities Superannuation Scheme. The assets of the scheme are held in a separate trustee-administered fund. Because of the mutual nature of the scheme, the assets are not attributed to individual institutions and a scheme-wide contribution rate is set. The institution is therefore exposed to actuarial risks associated with other institutions’ employees and is unable to identify its share of the underlying assets and liabilities of the scheme on a consistent and reasonable basis. As required by Section 28 of FRS 102 “Employee benefits”, the institution therefore accounts for the scheme as if it were a defined contribution scheme. As a result, the amount charged to the profit and loss account represents the contributions payable to the scheme. Since the institution has entered into an agreement (the Recovery Plan) that determines how each employer within the scheme will fund the overall deficit, the institution recognises a liability for the contributions payable that arise from the agreement (to the extent that they relate to the deficit) with related expenses being recognised through the profit and loss account.

Foreign pensions: Local employees of the overseas institutes are members of relevant state pension schemes where required by local law. CBRL pays employer contributions as required by those schemes. Additional provision is made for unfunded pension and termination obligations in respect of those employees not covered by relevant state pension schemes, where required by local law.

CBRL Financial Statements year ended 31 March 2025

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Notes to the Financial Statements continued

1. Accounting Policies - continued

(m) Heritage Assets

The CBRL library is of historical and scientific importance to the objectives of the charity and is a key resource for its contribution to knowledge and culture.

Both branches of the library in Amman and Jerusalem are open to the public and local students. The historic role of the CBRL library in Jerusalem, predating modern political boundaries, allows it to serve as one of the few neutral meeting places in an otherwise divided city. The library has its roots in the early twentieth century and is made up of gifts, exchanges and acquisitions. Following the establishment of the British School of Archaeology in Jerusalem in 1919, the library was established to hold the Palestine Exploration Fund's Jerusalem library and was enhanced by the gift of Phythian-Adams' (the first Assistant Director) book collection. A large part of the library holdings could not be replaced, and no accurate value can be established by any means short of offering it for sale.

Part-time librarians, supported by other CBRL staff, curate both branches of the library. The library catalogue is held in a professional library software system publicly available online through the CBRL website. The current number of entries in the joint catalogue is 17,144 books and booklets, 408 journal and online journal series titles, 1,148 off-prints and 593 rare books. The increasing availability of digital resources, means that the virtual library that can be accessed through CBRL is now a major resource. There is a large map collection (nearly 2,000 sheet maps), including a collection of historic maps. The library budget includes funds for such items as binding or covering books to preserve them. New paper and softback books are placed in plastic covers. Library collection policy is regularly reviewed and updated. Additions to the library are acquired through purchase, exchanges with CBRL publications, and donations.

2024/25 : £0 for acquisitions, £2,134 on equipment and maintenance: £4,887 insurance
2023/24 : £302 for acquisitions, £2,319 on equipment and maintenance: £1,998 insurance
2022/23 : £343 for acquisitions, £992 on equipment and maintenance: £1888 insurance
2021/22 : £459 acquisitions; £2,226 on equipment and maintenance: £730 insurance
2020/21 : £2,312 acquisitions; £690 on equipment and maintenance: £1,111 insurance
2019/20 : £3,268 acquisitions; £4,268 on equipment and maintenance; £1,221 insurance
2018/19 : £4,106 acquisitions; £813 on equipment and maintenance; £1,237 insurance
2017/18 : £8,308 acquisitions; £518 on equipment and maintenance; £666 insurance
2016/17 : £12,208 acquisitions; £1,079 net refund on equipment and maintenance; £1,934
2015/16 : £15,033 acquisitions; £3,426 equipment and maintenance; £1,722 insurance

These figures are included in the statement of financial activities. These figures do not include donations, as the value of donations cannot easily be reliably established. Most are donated by authors, and include works, such as theses, that cannot be valued. No books purchased are over £1,000 in value.

The library has not been capitalised in past accounting periods. It is difficult and costly to attribute a cost, especially with regard to the map collection, the continuous runs of journals, and the rare books. In addition, many of the books are PhD and Master's dissertations, donated by their authors. These works have no commercial value. Conventional valuation approaches would not reflect the value of the asset to the charity which lies in the nature and location of the total collection and not the sum of its individual parts. In addition, significant costs would be incurred in attempting to value the asset which would be excessively onerous compared with the additional benefit to be derived by users of these accounts in assessing the trustees' stewardship of the assets.

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year except for the provision relating to UK and overseas pension liabilities.

FRS 102 makes the distinction between a group plan and a multi-employer scheme. A group plan consists of a collection of entities under common control typically with a sponsoring employer. A multi-employer scheme is a scheme for entities not under common control and represents (typically) an industry wide scheme such as Universities Superannuation Scheme (USS). The accounting for a multi-employer scheme where the employer has entered into an agreement with the scheme that determines how the employer will fund a deficit results in the recognition of a liability for the contributions payable that arise from the agreement (to the extent that they relate to a deficit) with the resulting expense charged through the profit and loss account in accordance with section 28 of FRS 102. The trustees are satisfied that USS meets the definition of a multiemployer scheme and has therefore recognised the discounted fair value of the contractural contributions under the recovery plan existing at the date of approving these financial statements.

(o) Other financial instruments

i. Cash and equivalents

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

ii. Debtors and creditors

Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

CBRL Financial Statements year ended 31 March 2025

30

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

2. Income

2025 2024
£
Net income is stated after charging:
Payments under leases overseas
34,886
Depreciation
16,713
Auditor's remuneration
- current year, excl VAT
12,502
- in respect of non audit services
-
Foreign exchange differences
(61)		 £
34,467
15,112
12,250
-
6,582

(a) Income from Donations and Legacies

Unrestricted
Restricted
Total
31 Mar 2025
31 Mar 2025
31 Mar 2025		 Unrestricted
Restricted
Total
31 Mar 2024
31 Mar 2024
31 Mar 2024
£
£
£		 £
£
£
Grant-in-Aid (British Academy)
Membership subscriptions
Donations
Total Income from Donations and Legacies		 -
606,778
606,778
5,229
-
5,229
-
100
100
5,229
606,878
612,107		 -
741,568
741,568
6,531
-
6,531
300
-
300
6,831
741,568
748,399
(b) Income from Charitable Activities Unrestricted
Restricted
Total		 Unrestricted
Restricted
Total
31 Mar 2025
31 Mar 2025
31 Mar 2025
£
£
£		 31 Mar 2024
31 Mar 2024
31 Mar 2024
£
£
£
Grants for specific purposes
Levant income
Sale of publications
Events income
Facilities hire
Sale of fixed assets
Total Income from Charitable Activities
(c) Income from investments
Bank interest
Total Income from investments
Total Income		 3,509
90,654
94,163
46,333
-
46,333
201
-
201
4,845
-
4,845
70
-
70
1,927
1,927
56,885
90,654
147,539
Unrestricted
Restricted
Total
31 Mar 2025
31 Mar 2025
31 Mar 2025
£
£
£
6,755
-
6,755
6,755
-
6,755
68,869
697,532
766,401		 -
77,709
77,709
30,542
-
30,542
444
-
444
2,104
-
2,104
24,415
-
24,415
-
-
-
57,505
77,709
135,214
Unrestricted
Restricted
Total
31 Mar 2024
31 Mar 2024
31 Mar 2024
£
£
£
7,411
-
7,411
7,411
-
7,411
71,747
819,277
891,024

CBRL Financial Statements year ended 31 March 2025

31

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

3. Expenditure

----- Start of picture text -----
a) Analysis of total expenditure 2025
Activities undertaken (Note 3 (c)) Grant (Note 3(b)) Support
Total
directly funding of activities costs
£ £ £ £
Expenditure on raising funds
Grant-in-aid and fundraising 57,248 - 22,343 79,591
Charitable activities
Research 247,642 54,061 252,991 554,694
Publications 30,829 - 12,297 43,126
Library 67,890 - 53,674 121,564
Events and conferences 3,353 - 13,259 16,612
Total resources expended 406,962 54,061 354,564 815,587
----- End of picture text -----

b) Analysis of support costs 2025

Management and finance
Communications and IT
Premises
Depreciation
Governance
Total Support costs		 Research
Publications
Library
Events
and
conferences
Raising Funds
Total
£
£
£
£
£
£
137,504
9,822
29,466
9,822
9,822
196,436
13,629
1,514
3,028
1,514
10,598
30,283
71,686
-
20,219
-
-
91,905
16,713
-
-
-
-
16,713
13,459
961
961
1,923
1,923
19,227
252,991
12,297
53,674
13,259
22,343
354,564

c) Analysis of grant funding of activities 2025

During the year 11 (2024: 12) individuals received grants and bursaries to a total value of £54,061 (2024: £59,194)

British Academy funded Project Grants Amount
received
Benjamin White, University of Glasgow 9,939
Four ways of looking at the history of a refugee camp
Ashjan Ajour, Birmingham City University 10,000
Home, Displacement, and Intergenerational Hope: Palestinian
Michelle Obeid, University of Manchester 9,969
women in Refugee Camps in Jordan
Food activism at the intersection of economic collapse and
Joanne Clarke, University of East Anglia 7,970
anthropogenic climate change in Lebanon
Eastern Jordan Holocene Environmental Project (EJHEP)
Kristen Hopper, Durham University 3,020
Understanding the visibility of archaeological sites in satellite
Veronica Occari, University College London 4,320
Making crusader glass: Production, Trade and Technological Change
imagery through the analysis of soils and their reflectance in Jordan
Valley
Louise Martin and Matthew Jones, University College 9,790
Wadi Al-Dahek, the 'White Desert' in Jordan's eastern Badia:
London achaeological, environmental and paleoenvironmental survey
Returned Grants (8,308)
Andrea Zerbini grants 46,700
Giulia Albertazzi, University of Cyprus 4,000
The shapes of water: the ecological, productive and ideological
Travel Grants 4,000
dimensions of the humanwater relationship in Prehistoric and
Protohistoric Cyprus.
Felicia Marchi Beltrao Campos, University of 1,200
Palestinian Futurities: rap, hip hop and future-making of Palestine
Edinburgh
Alaa Hajyahia, University of Cambridge 1,200
Ethnography of Palestinian Movement Lawyering
Tareq Awwad, Independent, Amman 1,200
Basic information on the factors that shaped the relationship
Travel grants returned (239)
3,361
between Syrians and the achaeological sites, based on local voices
(Syrian displaced in Lebanon and Jordan as a case study, 2021-
2022).

54,061

CBRL Financial Statements year ended 31 March 2025

32

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

3. Expenditure - continued

----- Start of picture text -----
Activities undertaken Grant funding of
d) Analysis of total expenditure 2024 Support costs Total
directly activities
as restated as restated
£ £ £ £
Expenditure on raising funds
Grant-in-aid and fundraising 76,293 - 11,418 87,711
Charitable activities
Research 338,850 - 193,375 532,225
Publications 26,060 - 9,264 35,324
Library 71,984 - 47,144 119,128
Events and conferences 44,553 - 10,204 54,757
Total resources expended 557,740 - 271,405 829,145
----- End of picture text -----

e) Analysis of support costs comparative 2024

Management and finance
Communications and IT
Premises
Depreciation
Governance
Total Support costs		 Research
Publications
Library
Events
and
conferences
Raising Funds
Total
as restated
as restated
£
£
£
£
£
£
86,020
8,121
24,362
8,121
8,121
134,745
1,820
202
405
202
1,416
4,045
76,002
-
21,436
-
-
97,438
16,366
-
-
-
-
16,366
13,167
941
941
1,881
1,881
18,811
193,375
9,264
47,144
10,204
11,418
271,405

4. Employee and trustee information

31 Mar 2025 31 Mar 2024
as restated
£ £
Salaries 319,026 396,181
Social security 7,618 29,679
Overseas Employment tax 19,787 11,607
Pension, including movement in provision 35,260 27,069
Total Employment Costs 381,691 464,536
Employment Information
31 Mar 2025 31 Mar 2024
£ £
Key management personnel compensation £85,804 £139,061
Average number of employees during the period: 14 16

In 2025, no employees received remuneration over £60,000 (2024: Nil). During the year, two CBRL Directors were employed consecutively and the second CBRL Director salary's full year equivalent was in the £70,000 to £80,000 band.

The trustees consider the Board of Trustees and the CBRL Director as comprising the key management personnel of the Charity in charge of directing and controlling the charity and running the Charity on a day to day basis. In 2023/24 the key management personnel also included the Deputy Director in Jerusalem but this role was made redundant on 31st March 2024. All trustees give their time freely and no trustee remuneration was paid in the year.

During the year to 31 March 2025, 6 trustees received expense payments of £2,912 for travel, subsistance and research costs (2024: £992, 4 trustees for travel and subsistence) .

CBRL Financial Statements year ended 31 March 2025

33

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

5. Fixed assets
Cost Computer, office and
other equipment
£		 Motor vehicles
£		 Furniture, fixtures
and fitting
£		 UK Office
equipment
£
Total
£
Opening balance 66,235 27,154 31,456 5,816 130,661
Additions 4,067 - - 919 4,986
Disposals (2,853) (1,216) - - (4,069)
Closing balance 67,449 25,938 31,456 6,735 131,578
Depreciation
Opening balance 30,065 23,030 17,124 3,066 73,285
Depreciation charge for the year 11,463 2,249 1,984 1,017 16,713
Depreciation eliminated on disposal (1,714) (1,216) - - (2,930)
Closing balance 39,814 24,063 19,108 4,083 87,068
Net book value 31 March 2025 27,635 1,875 12,348 2,652 44,510
Net book value 31 March 2024 36,170 4,124 14,332 2,750 57,376
Comparative 2023/24
Comparative 2023/24		 Computer, office and
other equipment		 Motor vehicles Furniture, fixtures
and fitting		 UK Office
equipment
Total
Cost £ £ £ £ £
Opening balance 61,650 27,154 31,456 4,317 124,577
Additions 6,673 - - 1,499 8,172
Disposals (2,088) - - - (2,088)
Closing balance 66,235 27,154 31,456 5,816 130,661
Depreciation
Opening balance 20,136 20,780 15,141 2,116 58,173
Depreciation charge for the year 11,182 2,250 1,983 950 16,365
Depreciation eliminated on disposal (1,253) - - - (1,253)
Closing balance 30,065 23,030 17,124 3,066 73,285
Net book value 31 March 2024 36,170 4,124 14,332 2,750 57,376
Net book value 31 March 2023 41,514 6,374 16,315 2,201 66,404
In 2025, fixed asset purchases of £4,067 were transferred from the grant from which they were purchased to a Restricted Fixed Assets fund and
depreciation of £430 was charged to this fund. In 2024, all fixed assets belonged to unrestricted funds.

CBRL Financial Statements year ended 31 March 2025

34

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

6. Debtors
Other debtors and accrued income
Prepayments
Total Debtors
7. Creditors
Other creditors
Accruals
Deferred income
Total Creditors
Deferred income analysis
Deferred income b/f
Membership income released
Membership income deferred
Deferred income balance
8. Provisions
Overseas pension provisions		 Unrestricted
Restricted
31 Mar 2025
£
£
£
-
43,416
43,416
2,889
19,334
22,223
2,889
62,750
65,639
Unrestricted
Restricted
31 Mar 2025
£
£
£
8,724
53,162
61,886
7,996
28,140
36,136
4,478
-
4,478
21,198
81,302
102,500
31 Mar 2025
31 Mar 2024
£
£
4,922
5,535
(3,122)
(3,735)
2,678
3,122
4,478
4,922
2025
2024
£
£
as restated
45,036
43,893
45,036
43,893		 31 Mar 2024
£
25,688
20,393
46,081
31 Mar 2024
£
31,756
52,255
4,922
88,933

CBRL Financial Statements year ended 31 March 2025

35

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

9. Reconciliation of Funds

(a) 2025

Restricted funds
British Acadamy BIRI Grant
British Academy Business Development Fund
BIRI Collective grant
BA Writing Workshops
Jerusalem Excavation Publications
Ancient Jerusalem Project
British Academy Incentivisation Grant
British Academy Advanced Language Training
British Academy Strategic Development Fund
Kenyon Institute Library Fund
Tall Dhiban
Aerial Archaeology in Jordan
Andrea Zerbini Grant
Al Tajir Ottoman Digitisation
Endangered Archives Program
CHF
IDS
Restricted Fixed Assets Fund
General funds		 Balance 31
March
2024
Incoming
resources
Resources
expended
Transfer
of funds
Balance
31 March
2025
as restated
£
£
£
£
£
-
545,513
(541,254)
(4,259)
-
-
61,265
(61,265)
-
-
-
3,650
(3,650)
-
-
-
28,053
-
-
28,053
11,888
-
-
-
11,888
38,952
-
-
-
38,952
49
-
(49)
-
-
53,901
-
-
-
53,901
692
-
-
-
692
584
100
-
-
684
847
-
-
-
847
1,249
102
(1,351)
-
-
8,092
-
(4,000)
-
4,092
9,091
819
(9,910)
-
-
14,629
-
(13,902)
(727)
-
-
45,000
(30,215)
-
14,785
-
13,030
(3,018)
-
10,012
-
-
(430)
4,986
4,556
139,974
697,532
(669,044)
-
168,462
388,796
68,869
(146,543)
-
311,122
528,770
766,401
(815,587)
-
479,584

Transfers of £4,986 were made in 2025 to the Restricted Fixed Assets Fund for the purchase of fixed assets funded by the British Academy grant (£4,259) and the Endangered Archives Program grant grant (£727). Transfers of £8,171 were made in 2024 to general funds for the purchase of fixed assets funded by the British Academy grant (£2,068) and the British Library grant (£6,103).

CBRL Financial Statements year ended 31 March 2025

36

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

9. Reconciliation of Funds - continued

Details of Restricted Funds

The British Academy BIRI grant is money granted by the British Academy to specifically support research, library collections, conservation, communications, outreach and core establishment costs.

The Business Development Fund represents grant-in-aid received from the British Academy for the purposes of supporting fundraising, seeking further sources of research funding, maximising the commercial aspects of operations, and funding cost savings and efficiencies. CBRL bids annually for this grant.

The BIRI Collective grant is awarded to the British School of Athens by the British Academy and then distributed to other BIRI's to support the continuing work of their digital archives teams.

Jerusalem Excavation Publication funds are to be used solely for the publication of the Ancient Jerusalem project, until publication of the last volume in the series. This fund is continuing to receive income from the interest on funds held.

The grant for writing workshops was awarded by the British Academy to fund training for early career academics in Jordan to bring their work to publication.

The Ancient Jerusalem Project is funded by the Leverhulme Trust and Institute of Aegean Prehistory. The funds are to bring to publication remaining material from the archaeological excavations directed by Dame Kathleen Kenyon in Jerusalem.

The British Academy Incentivisation Grant represents funds awarded to increase institutes disciplinary and funding-base breadth. The grant was awarded to 'map' Social Science Research in Syria. Due to the deteriorating situation in Syria, the focus of the project subsequently shifted to Jordan and the broader Levant.

The British Academy Advanced Language Training represents funds awarded from the British Academy Language and Quantitative Skills Programme. The grant was awarded for Advanced Language Provision in Arabic for post-doctoral researchers.

The British Academy Strategic Development Fund represents funds awarded to research projects to encourage Institutes to broaden their research and funding base.

The Kenyon Institute library fund consists of an annual donation from St John's College, Oxford University to fund book purchases for the Kenyon Institute library.

Tall Dhiban was received from the University of Liverpool for research to strengthen the local stewardship of Tall Dhiban, a historical site 70 kms south of Amman, Jordan.

Aerial Archaeology in Jordan project is long-term research project. The aim is to discover, record, and monitor archaeological sites in Jordan, using aerial photography. The research will help us better understand past human settlement of the various regions in Jordan, and assist in the protection and presentation of important sites, in association with the Department of Antiquities.

The Andrea Zerbini Foundation was set up in memory of a director working for CBRL who died in service. In 2023/24, CBRL received funding of £16,000 and will award two grants each year for two years of £4,000 each. Research subject matter aligns to the foundation's interests, namely: Ancient History; Landscape Archaeology; IT/GIS Applications in Archaeology; Aerial Archaeology; Migration and Migrant Identities in the Near East from Antiquity to the Middle Ages; Endangered Archaeology and Protecting the Past.

The Al Tajir Trust are funding the cataloguing and digitisation of 2 volumes of Ottoman Jerusalem and preparation of the related architectural survey archives.

The Endangered Archives Program is funded by the British Library and involves the digitisation of materials under the heading 'Understanding Mandate Palestine through the publications and archive of British School of Archaeology in Jerusalem'.

The Commonwealth Heritage Forum (CHF) funded a grant of £45,000 to provide training in archaeological heritage documentation. The project finished in May 2025.

The Institute of Development Studies (IDS) as awarded a grant of £51,272 over a four year period starting July 2024. The grant will fund a series of workshops to explore the potential of heritage to advocate peace, and peace as a means of protecting heritage.

CBRL Financial Statements year ended 31 March 2025

37

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

9. Reconciliation of Funds - continued

(b) 2024 Comparative

Restricted funds
British Acadamy BIRI Grant
British Academy Business Development Fund
Jerusalem Excavation Publications
Ancient Jerusalem Project
British Academy Incentivisation Grant
British Academy Advanced Language Training
British Academy Strategic Development Fund
Travel grant fund
Kenyon Institute Library Fund
Tall Dhiban
Aerial Archaeology in Jordan
Andrea Zerbini Grant
Al Tajir Ottoman Digitisation
Endangered Archives Program
General funds (as restated)		 Balance
Incoming
Resources
Transfer
Balance
as restated
as restated
£
£
£
£
£
-
618,995
(622,351)
3,356
-
-
122,573
(123,247)
674
-
11,888
-
-
-
11,888
38,952
-
-
-
38,952
302
-
(253)
-
49
53,901
-
-
-
53,901
692
-
-
-
692
20
-
(20)
-
-
484
100
-
-
584
847
-
-
-
847
392
3,286
(2,429)
-
1,249
-
16,000
(7,908)
-
8,092
-
9,091
-
-
9,091
-
49,232
(28,500)
(6,103)
14,629
107,478
819,277
(784,708)
(2,073)
139,974
359,413
71,747
(44,437)
2,073
388,796
466,891
891,024
(829,145)
-
528,770

10. Analysis of Funds

Fixed Assets
Other net assets/(liabilities)
Cash at bank
Provisions
Total funds		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
31 Mar 2025
31 Mar 2025
31 Mar 2025
31 Mar 2024
31 Mar 2024
31 Mar 2024
as restated
as restated
£
£
£
£
£
£
39,954
4,556
44,510
57,376
-
57,376
(18,309)
(18,552)
(36,861)
(17,772)
(25,080)
(42,852)
289,477
227,494
516,971
349,192
208,947
558,139
-
(45,036)
(45,036)
-
(43,893)
(43,893)
311,122
168,462
479,584
388,796
139,974
528,770

CBRL Financial Statements year ended 31 March 2025

38

Docusign Envelope ID: AA7B7349-B620-43D3-BC87-5724DDDE7AF4 Notes to the Financial Statements continued

11. Lease commitments

----- Start of picture text -----
31 Mar 2025 31 Mar 2024
£ £
Within 1 year 32,268 32,348
Between 2 and 5 years 30,549 61,098
62,817 93,446
----- End of picture text -----

12. Related party transactions

During the year to 31 March 2025, one trustee (with a colleague) received research grants for £9,790 (2024: one trustee received research grants for £9,975). The Charity Commission has given consent that grants may be awarded to trustees provided that: at no time more than one third of the members of the Committee benefit; at no time shall the annual total of grants made to members of the Committee exceed more than one quarter of the annual total expenditure; a member of the Committee shall withdraw from any meeting whilst his or her application for an award of grant is being discussed. This consent gave rise to a change in the constitution and approval was gained for this change at an EGM.

Grants of £102 were received from one trustee for the Aerial Archaeology in Jordan project (2024: £3,286).

The aggregate amount of unconditional donations received from Trustees in the year amounted to £405 (2024: £390) in respect of membership fees. No other donations from trustees were received in 2025 or 2024.

At the year end, there was an outstanding debtor balance with one of the trustees amounting to £167 (2024: £0), in relation to an overpaid expense claim.

13. Overseas pension movement

13. Overseas pension movement
As at 1 April
Pension charge for the year
As as 31 Mar		 2025
2024
£
£
43,893
41,587
1,143
2,306
45,036
43,893

14. Pension commitments

The organisation participates in the Universities Superannuation Scheme (USS), a defined benefit multi-employer defined benefit scheme. Until 31 December 2023, USS was in deficit and CBRL had entered into an agreement to participate in a recovery plan to reduce the deficit. From 1 January 2024, the recovery scheme was closed and the liability reduced to £Nil. This is shown in the restated 31 March 2024 balance sheet as described in note 17. This resulted in a reduction in pension costs of £27,671 in the year ended 31 March 2024.

Pension contributions to the USS in the year totalled £28,011 (2024: £34,124).

15. Contingent Liability

At the balance sheet date, the charity has been informed of an employment claim against the charity brought by a former employee. The London Central Employment Tribunal is yet to determine whether it has territorial jurisdiction to hear this employment claim and a preliminary hearing on this is currently scheduled for Spring 2026. Based on the information available at the date of signing this report, it is not possible to make a reliable estimate of the fair value of any obligations that may be placed on the charity, depending on the outcome of the tribunal proceedings, nor to determine the timing of any possible outcome.

16. Contingent asset

At the balance sheet date, the charity has been notified of two grants, which have not been recognised due to the conditions applying to the grants not being wholly within the control of the charity as the recipient of the grants as per the Charities SORP (FRS102).

Based on the information available at the date of signing this report, the value of the grants to be received once the conditions are met amounts to £50,800 which is expected to be recognised as income over the course of the next three financial years, up to and including the year ended 31 March 2028, as the conditions applying to the grants are expected to be met.

17. Prior year adjustment

These financial statements include a prior year adjustment in respect of an accounting error, which relates to the USS pension scheme deficit provision during the year ended 31 March 2024.

The effect of the correction is to increase the unrestricted net income for the year ended 31 March 2024 by £27,671 to a revised total of £27,310 and a revised total net income for the year of £61,879, and to reduce provisions by £27,671 to a revised total of £43,893. The total effect on unrestricted funds was an increase of £27,671 to a revised amount of £388,796 and a revised total funds of the charity of £528,770.

CBRL Financial Statements year ended 31 March 2025

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