**Registered number: 03693242 Charity number: 1079965** 

## **AL KALIMA** 

**(A Company Limited by Guarantee)** 

## **UNAUDITED** 

**TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2021** 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **CONTENTS** 

||Page|
|---|---|
|**Reference and Administrative Details of the Company, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 3|
|**Independent Examiner's Report**|4|
|**Statement of Financial Activities**|5|
|**Balance Sheet**|6|
|**Notes to the Financial Statements**|7 - 15|





## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021** 

**Trustees** Dr J B Evans E J Greening M A Hall (resigned 6 June 2022) Dr S Hanna (resigned 9 April 2021) M Tinawi **Company registered number** 03693242 **Charity registered number** 1079965 **Registered office** 7 Westbourne Gardens Trowbridge Wiltshire BA14 9AW **Company secretary** E J Greening **Chief executive officer** E J Greening **Accountants** The Alanbrookes Group Ltd 24 Glove Factory Studios Holt Wiltshire BA14 6RL 

Page 1 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. 

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1January 2019). 

## OBJECTIVES AND ACTIVITIES 

## Objectives and aims 

Al Kalima seeks to advance a clear understanding of Christian belief among Muslims by the publishing and distribution of culturally relevant Christian literature and digital media. 

The charity's strategic objectives are: 

- To make available a translation of Scripture in Arabic understandable to Muslims and faithful to the original text 

- To publish Christian books which will help Muslims understand Christian beliefs 

- To place our titles in the commercial mainstream of Arabic publishing and distribution 

- To use other forms of media to disseminate more widely the message of our books 

- To partner with other like-minded organisations to achieve our objectives 

## Review of activities 

The project to produce video and audio clips in two N.African dialects has been progressing well, with many favourable comments from Facebook users. Chanted Scripture excerpts from the True Meaning translation have also been added to these platforms. Young people are more engaged with this kind of media, which we hope will spark interest in reading Scripture through the True Meaning Bible app or printed copies, where they are available. 

Al Kalima initiated a new project in 2021, the Imams Project, whereby books would be given to influential imams. The aim has been to undertake this where we have local partners able to give the books, either in person or by post. Our friends in Syria have been most active, but smaller efforts have been made in Tunisia and the USA. 

In early 2022 we received a request from Syria for an additional 2,000 copies of True Meaning, such was the demand and their capacity to distribute through local channels. This indigenous work, led by Syrian Muslims, encapsulates all that Al Kalima has worked for. Some of these friends might describe themselves as followers of Christ, others as seekers after truth. We know that God’s word cannot leave people unaffected. Those whose hearts are open will be drawn to the person of Christ as they read and understand. 

One of the Al Kalima editorial committee was able to give a lecture at his N.African university on True Meaning, attended by academics and students. The lecture was very well received, with most of the 80 or so in the audience staying for the Q & A at the end. 

Progress on our English version of John’s Gospel has stalled, with no firm date for publication set. Some background articles still need to be finalised. Publication of an Arabic/English Luke is also in the pipeline. 

Our founding board member, Martin Hall, has stepped down after 22 years of service. He has expressed a desire to be available as a consultant, and the board is sure that he will be called on in the future. The charity is actively seeking to strengthen the board. 

## Financial review 

## Principal funding sources 

God has been gracious to us once more, and we have been able to meet all our financial obligations. The charity is grateful to a number of very generous people who have supported us over the last year. In addition we have been supported by the Seed Company for our N.African Arabic project. 

Page 2 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** 

## Reserves policy 

Our reserves policy is such that the charity normally pays its expenses in cash and has no long-term liabilities. We aim to keep a reserve of about $7,800 US dollars or £5,000 to meet any unforeseen expenses. 

## Financial position 

The vast majority of the charity’s funds are given for the various projects which are going on at any time. The temporary deficit in the general fund has been caused by the decision to write off the $11,000 out standing in our Beirut bank balance. Whilst the bank maintains this balance on its books, it is unclear when these funds would be available to us. 

Approved by order of the members of the board of Trustees on 13 September 2022 and signed on their behalf by: 


**E J Greening** 

Page 3 



## **AL KALIMA (A Company Limited by Guarantee)** 

## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **Independent Examiner's Report to the Trustees of Al Kalima ('the Company')** 

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2021. 

## **Responsibilities and Basis of Report** 

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent Examiner's Statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. 

Signed: Dated: 14 September 2022 The Alanbrookes Group Ltd ICAEW 

24 Glove Factory Studios, Holt, Wiltshire. BA14 6RL. 

Page 4 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021** 

|**Note**<br>**Income from:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>**Total income**<br>**Expenditure on:**<br>Charitable activities<br>5<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>11<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Net movement in funds<br>**Total funds carried forward**|**Restricted**<br>**funds**<br>**2021**<br>**$**<br>**89,219**<br>**-**<br>**89,219**<br>**52,152**<br>**52,152**<br>**37,067**<br>**(3,691)**<br>**33,376**<br>**6,573**<br>**33,376**<br>**39,949**|**Unrestricted**<br>**funds**<br>**2021**<br>**$**<br>**16,849**<br>**689**<br>**17,538**<br>**40,902**<br>**40,902**<br>**(23,364)**<br>**3,691**<br>**(19,673)**<br>**12,282**<br>**(19,673)**<br>**(7,391)**|**Total**<br>**funds**<br>**2021**<br>**$**<br>**106,068**<br>**689**<br>**106,757**<br>**93,054**<br>**93,054**<br>**13,703**<br>**-**<br>**13,703**<br>**18,855**<br>**13,703**<br>**32,558**|_Total_<br>_funds_<br>_2020_<br>_$_<br>_47,598_<br>_1,818_<br>_49,416_<br>_78,894_<br>_78,894_<br>_(29,478)_<br>_-_<br>_(29,478)_<br>_48,333_<br>_(29,478)_<br>_18,855_|
|---|---|---|---|---|



The Statement of Financial Activities includes all gains and losses recognised in the year. 

The notes on pages 7 to 15 form part of these financial statements. 

Page 5 



## **AL KALIMA (A Company Limited by Guarantee) REGISTERED NUMBER: 03693242** 

## **BALANCE SHEET AS AT 31 DECEMBER 2021** 

|**Note**<br>**Fixed assets**<br>**Current assets**<br>Cash at bank and in hand<br>Creditors: amounts falling due within one<br>year<br>9<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets excluding pension asset**<br>**Total net assets**<br>**Charity funds**<br>Restricted funds<br>11<br>Unrestricted funds<br>11<br>**Total funds**|**36,638**<br>**36,638**<br>**(4,080)**|**2021**<br>**$**<br>**-**<br>**32,558**<br>**32,558**<br>**32,558**<br>**32,558**<br>**39,949**<br>**(7,391)**<br>**32,558**|_25,929_<br>_25,929_<br>_(7,074)_|_2020_<br>_$_|
|---|---|---|---|---|
|||||_-_<br>_18,855_|
|||||_18,855_|
|||||_18,855_|
||||||
|||||_18,855_|
|||||_6,573_<br>_12,282_|
||||||
|||||_18,855_|



The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. 

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. 

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. 

The financial statements were approved and authorised for issue by the Trustees on 13 September 2022 and signed on their behalf by: 


## **E J Greening** 

The notes on pages 7 to 15 form part of these financial statements. 

Page 6 



**AL KALIMA** 

**(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **1. General information** 

Al Kalima is a registered charity in England and Wales. Charity number 1079965. Their registered office is 7 Westbourne Gardens, Trowbridge, Wiltshire, BA14 9AW. 

## **2. Accounting policies** 

## **2.1 Basis of preparation of financial statements** 

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

Al Kalima meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

## **2.2 Income** 

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. 

## **2.3 Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. 

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs. 

All expenditure is inclusive of irrecoverable VAT. 

## **2.4 Cash at bank and in hand** 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

Page 7 



**AL KALIMA** 

**(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **2. Accounting policies (continued)** 

## **2.5 Liabilities and provisions** 

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. 

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. 

## **2.6 Financial instruments** 

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **2.7 Fund accounting** 

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

## **3. Income from donations and legacies** 

|Donations<br>Donations|**Restricted**<br>**funds**<br>**2021**<br>**Unrestricted**<br>**funds**<br>**2021**<br>**$**<br>**$**<br>89,219<br>16,849<br>_Restricted_<br>_funds_<br>_2020_<br>_Unrestricted_<br>_funds_<br>_2020_<br>_$_<br>_$_<br>_33,219_<br>_14,379_|**Total**<br>**funds**<br>**2021**<br>**$**<br>**106,068**|
|---|---|---|
|||_Total_<br>_funds_<br>_2020_<br>_$_<br>_47,598_|



Page 8 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **4. Income from charitable activities** 

|**Unrestricted**<br>**funds**<br>**2021**<br>**$**<br>Income from charitable activities - Direct costs - Activities<br>689<br>_Unrestricted_<br>_funds_<br>_2020_<br>_$_<br>Income from charitable activities - Direct costs - Activities<br>_1,818_|**Total**<br>**funds**<br>**2021**<br>**$**<br>**689**|
|---|---|
||_Total_<br>_funds_<br>_2020_<br>_$_<br>_1,818_|



## **5. Analysis of expenditure on charitable activities** 

## **Summary by fund type** 

|Direct costs - Activities<br>Direct costs - Activities|**Restricted**<br>**funds**<br>**2021**<br>**Unrestricted**<br>**funds**<br>**2021**<br>**$**<br>**$**<br>52,152<br>40,902<br>_Restricted_<br>_funds_<br>_2020_<br>_Unrestricted_<br>_funds_<br>_2020_<br>_$_<br>_$_<br>_67,252_<br>_11,642_|**Total**<br>**funds**<br>**2021**<br>**$**<br>**93,054**|
|---|---|---|
|||_Total_<br>_funds_<br>_2020_<br>_$_<br>_78,894_|



Page 9 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **6. Analysis of expenditure by activities** 

|**Activities**<br>**undertaken**<br>**directly**<br>**2021**<br>**Support**<br>**costs**<br>**2021**<br>**$**<br>**$**<br>Direct costs - Activities<br>66,361<br>26,693<br>_Activities_<br>_undertaken_<br>_directly_<br>_2020_<br>_Support_<br>_costs_<br>_2020_<br>_$_<br>_$_<br>Direct costs - Activities<br>_74,097_<br>_4,797_<br>**7.**<br>**Independent examiner's remuneration**<br>**2021**<br>**$**<br>Fees payable to the Company's independent examiner for the independent<br>examination of the Company's annual accounts<br>**2,679**<br>**8.**<br>**Trustees' remuneration and expenses**<br>During the year, no Trustees received any remuneration or other benefits_(2020 - $NIL)_.<br>During the year ended 31 December 2021, no Trustee expenses have been incurred_(2020_|**Total**<br>**funds**<br>**2021**<br>**$**<br>**93,054**|
|---|---|
||_Total_<br>_funds_<br>_2020_<br>_$_<br>_78,894_|
||_2020_<br>_$_<br>_3,401_|
||_- $NIL)_.|



## **9. Creditors: Amounts falling due within one year** 

||**2021**|_2020_|
|---|---|---|
||**$**|_$_|
|Accruals and deferred income|**4,080**|_7,074_|



Page 10 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **10. Financial instruments** 

||**2021**|_2020_|
|---|---|---|
||**$**|_$_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**36,638**|_25,929_|



Financial assets measured at fair value through income and expenditure comprise bank balances in various currencies, translated into US Dollars at the year end exchange rate. 

Page 11 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **11. Statement of funds** 

## **Statement of funds - current year** 

|**Unrestricted funds**<br>General Funds - all funds<br>**Restricted funds**<br>Tan-Jaz<br>Chanting<br>Noorul Abaa<br>Mallouhi<br>Distribution<br>Imams<br>**Total of funds**|**Balance at 1**<br>**January**<br>**2021**<br>**$**<br>**12,282**<br>**826**<br>**-**<br>**747**<br>**5,000**<br>**-**<br>**-**<br>**6,573**<br>**18,855**|**Income**<br>**$**<br>**17,538**<br>**20,809**<br>**3,514**<br>**-**<br>**-**<br>**55,100**<br>**9,796**<br>**89,219**<br>**106,757**|**Expenditure**<br>**$**<br>**(40,902)**<br>**(17,037)**<br>**(4,737)**<br>**-**<br>**(4,790)**<br>**(25,588)**<br>**-**<br>**(52,152)**<br>**(93,054)**|**Transfers**<br>**in/out**<br>**$**<br>**3,691**<br>**(2,734)**<br>**-**<br>**(747)**<br>**(210)**<br>**-**<br>**-**<br>**(3,691)**<br>**-**|**Balance at**<br>**31**<br>**December**<br>**2021**<br>**$**<br>**(7,391)**<br>**1,864**<br>**(1,223)**<br>**-**<br>**-**<br>**29,512**<br>**9,796**<br>**39,949**<br>**32,558**|
|---|---|---|---|---|---|



Page 12 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **11. Statement of funds (continued)** 

## **Statement of funds - prior year** 

|General Funds - all funds<br>**Restricted funds**<br>Restricted Funds - all funds<br>**Total of funds**|_Balance at_<br>_1 January_<br>_2020_<br>_$_<br>_8,864_<br>_Balance at_<br>_1 January_<br>_2020_<br>_$_<br>_39,469_<br>_48,333_|_Income_<br>_$_<br>_16,198_<br>_Income_<br>_$_<br>_33,217_<br>_49,415_|_Expenditure_<br>_$_<br>_(11,642)_<br>_Expenditure_<br>_$_<br>_(67,251)_<br>_(78,893)_|_Transfers_<br>_in/out_<br>_$_<br>_(1,138)_<br>_Transfers_<br>_in/out_<br>_$_<br>_1,138_<br>_-_|_Balance at_<br>_31_<br>_December_<br>_2020_<br>_$_<br>_12,282_|
|---|---|---|---|---|---|
||||||_Balance at_<br>_31_<br>_December_<br>_2020_<br>_$_<br>_6,573_|
||||||_18,855_|



## **12. Summary of funds** 

## **Summary of funds - current year** 

|General funds<br>Restricted funds|**Balance at 1**<br>**January**<br>**2021**<br>**$**<br>**12,282**<br>**6,573**<br>**18,855**|**Income**<br>**$**<br>**17,538**<br>**89,219**<br>**106,757**|**Expenditure**<br>**$**<br>**(40,902)**<br>**(52,152)**<br>**(93,054)**|**Transfers**<br>**in/out**<br>**$**<br>**3,691**<br>**(3,691)**<br>**-**|**Balance at**<br>**31**<br>**December**<br>**2021**<br>**$**<br>**(7,391)**<br>**39,949**|
|---|---|---|---|---|---|
||||||**32,558**|



Page 13 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **12. Summary of funds (continued)** 

**Summary of funds - prior year** 

|General funds<br>Restricted funds|_Balance at_<br>_1 January_<br>_2020_<br>_$_<br>_8,864_<br>_39,469_<br>_48,333_|_Income_<br>_$_<br>_16,198_<br>_33,217_<br>_49,415_|_Expenditure_<br>_$_<br>_(11,642)_<br>_(67,251)_<br>_(78,893)_|_Transfers_<br>_in/out_<br>_$_<br>_(1,138)_<br>_1,138_<br>_-_|_Balance at_<br>_31_<br>_December_<br>_2020_<br>_$_<br>_12,282_<br>_6,573_|
|---|---|---|---|---|---|
||||||_18,855_|



## **13. Analysis of net assets between funds** 

- **Analysis of net assets between funds - current year** 

|Current assets<br>Creditors due within one year<br>**Total**|**Restricted**<br>**funds**<br>**2021**<br>**Unrestricted**<br>**funds**<br>**2021**<br>**$**<br>**$**<br>41,349<br>(4,711)<br>(1,400)<br>(2,680)<br>39,949<br>(7,391)|**Total**<br>**funds**<br>**2021**<br>**$**<br>**36,638**<br>**(4,080)**|
|---|---|---|
|||**32,558**|



## **Analysis of net assets between funds - prior year** 

|Current assets<br>Creditors due within one year<br>**Total**|_Restricted_<br>_funds_<br>_2020_<br>_$_<br>_10,573_<br>_(4,000)_<br>_6,573_|_Unrestricted_<br>_funds_<br>_2020_<br>_$_<br>_15,356_<br>_(3,074)_<br>_12,282_|_Total_<br>_funds_<br>_2020_<br>_$_<br>_25,929_<br>_(7,074)_|
|---|---|---|---|
||||_18,855_|



Page 14 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

**14. Reconciliation of net movement in funds to net cash flow from operating activities** 

|Net income/expenditure for the year (as per Statement<br>Activities)<br>**Adjustments for:**<br>**Net cash provided by/(used in) operating activities**<br>**15.**<br>**Analysis of cash and cash equivalents**<br>Cash in hand<br>**Total cash and cash equivalents**<br>**16.**<br>**Analysis of changes in net debt**<br>Cash at bank and in hand|of Financial<br>**At 1**<br>**January**<br>**2021**<br>**$**<br>**25,929**<br>**25,929**|**2021**<br>**$**<br>**13,703**<br>**13,703**<br>**2021**<br>**$**<br>**36,638**<br>**36,638**<br>**Cash flows**<br>**$**<br>**10,709**<br>**10,709**|_2020_<br>_$_<br>_(29,478)_<br>_(29,478)_<br>_2020_<br>_$_<br>_25,929_<br>_25,929_<br>**At 31**<br>**December**<br>**2021**<br>**$**<br>**36,638**<br>**36,638**|
|---|---|---|---|



Page 15 



## **AL KALIMA** 

## **(A Company Limited by Guarantee)** 

## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021** 

|**Income**<br>Donations received<br>Sales<br>**Gross income in the reporting period**<br>**Less:**<br>**Charitable activities**<br>Translation<br>Recording<br>Book Production<br>Travel/Freight<br>**Support costs**<br>Travel<br>Accountancy<br>Professional Fees<br>Sundries<br>Advertising<br>Write off<br>**Finance**<br>Bank changes<br>Foreign exchange gains and loses<br>**Total expenditure**<br>**Net income/(expenditure) before taxation for the**<br>**reporting period**<br>**Net income/(expenditure) for the reporting period**<br>**Surplus/(Deficit) for the reporting period**<br>**Surplus brought forward at 1 January 2021**<br>**Surplus carried forward at 31 December 2021**|**2021**<br>**$**<br>**106,068**<br>**689**<br>**13,234**<br>**5,537**<br>**31,280**<br>**3,421**<br>**8,636**<br>**2,679**<br>**12,890**<br>**110**<br>**547**<br>**11,753**<br>**585**<br>**2,382**|**2021**<br>**$**<br>**106,757**<br>**106,757**<br>**53,472**<br>**36,615**<br>**2,967**<br>**93,054**<br>**13,703**<br>**13,703**<br>**13,703**<br>**18,855**<br>**32,558**|_2020_<br>_$_<br>_47,598_<br>_1,818_<br>_22,824_<br>_9,660_<br>_16,000_<br>_1,363_<br>_-_<br>_3,401_<br>_24,250_<br>_18_<br>_134_<br>_-_<br>_1,002_<br>_242_|_2020_<br>_$_<br>_49,416_<br>_49,416_<br>_49,847_<br>_27,803_<br>_1,244_<br>**78,894**<br>**(29,478)**<br>**(29,478)**<br>_(29,478)_<br>_48,333_<br>_18,855_|
|---|---|---|---|---|



Page 16 




## **Issuer** 

The Alanbrookes Group/JS Weeks & Co 

**Document generated** Wed, 21st Sep 2022 9:50:42 BST 

**Document fingerprint** 692fda0c81ec3d377af0bc16da8a0603 

## **Parties involved with this document** 

## **Document processed** 

## **Party + Fingerprint** 

Wed, 21st Sep 2022 10:57:54 BST Mon, 26th Sep 2022 13:00:24 BST Mon, 26th Sep 2022 13:00:24 BST 

Mr E Greening  - Signer (396ea8aa8e82bd7f6c0cf2b1e661150f) Andrew  Fisher - Signer (8a0a0f297a3c888783622e31a9ef9dca) Lauren Hockley - Copied In (8b7304636b190706adcba657e30076ff) 

## **Audit history log** 

## **Date** 

## **Action** 

Mon, 26th Sep 2022 13:00:27 BST Mon, 26th Sep 2022 13:00:25 BST Mon, 26th Sep 2022 13:00:24 BST Mon, 26th Sep 2022 13:00:24 BST Mon, 26th Sep 2022 13:00:24 BST Mon, 26th Sep 2022 12:59:55 BST Mon, 26th Sep 2022 12:57:33 BST Wed, 21st Sep 2022 10:57:55 BST Wed, 21st Sep 2022 10:57:54 BST Wed, 21st Sep 2022 10:57:54 BST Wed, 21st Sep 2022 10:57:54 BST Wed, 21st Sep 2022 10:57:20 BST Wed, 21st Sep 2022 9:50:52 BST Wed, 21st Sep 2022 9:50:44 BST Wed, 21st Sep 2022 9:50:44 BST 

Wed, 21st Sep 2022 9:50:44 BST Wed, 21st Sep 2022 9:50:44 BST Wed, 21st Sep 2022 9:50:44 BST Wed, 21st Sep 2022 9:50:44 BST 

Andrew  Fisher viewed the envelope. (109.73.121.1) Document emailed to party email (18.132.193.210) The envelope has been signed by all parties. (109.73.121.1) Sent a copy of the envelope to Lauren Hockley . (109.73.121.1) Andrew  Fisher signed the envelope. (109.73.121.1) Andrew  Fisher viewed the envelope. (109.73.121.1) Sent Andrew  Fisher a reminder to sign the document. (35.176.231.177) Mr E Greening  viewed the envelope. (18.132.124.34) Document emailed to party email (3.8.142.37) Sent the envelope to Andrew  Fisher  for signing. (18.132.124.34) Mr E Greening  signed the envelope. (18.132.124.34) Mr E Greening  viewed the envelope. (35.179.60.205) Document emailed to party email (18.168.226.146) Sent the envelope to Mr E Greening   for signing. (18.134.242.89) Envelope has been set to automatically remind the active signer every 7 day(s). (18.134.242.89) 

Lauren Hockley has been assigned to this envelope. (18.134.242.89) Andrew  Fisher has been assigned to this envelope. (18.134.242.89) Mr E Greening  has been assigned to this envelope. (18.134.242.89) Envelope generated. (18.134.242.89) 



Wed, 21st Sep 2022 9:50:44 BST Document generated with fingerprint 692fda0c81ec3d377af0bc16da8a0603. (18.134.242.89) Wed, 21st Sep 2022 9:50:42 BST Envelope generated with fingerprint 947afc763d165e6a8525c2343877c2e1 (35.176.231.177) 

