## **MIDDLE EAST DEVELOPMENT SERVICES**
**ANNUAL REPORT AND FINANCIAL STATEMENTS** FOR THE PERIOD ENDED 31 DECEMBER 2025
A Company Limited by Guarantee and not having a Share Capital Registration No 04076242
Charity Registration No 1083440
**MIDDLE EAST DEVELOPMENT SERVICES**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|Charity number|1083440|
|---|---|
|Company number|04076242|
|Registered office|124 City Road|
||London|
||EC1V 2NX|
|ADVISORS||
|Bankers|National Westminster Bank plc|
||89 Mount Pleasant Road|
||Tunbridge Wells|
||Kent TN1 1QJ|
|Solicitors|Wellers|
||Tennison House|
||45 Tweedy Road|
||Bromley|
||Kent BR1 3NF|
|Accountants|Alongside Accounting|
||3 Broadway Buildings|
||Elmfield Road|
||Bromley|
||BR1 1LW|
**MIDDLE EAST DEVELOPMENT SERVICES**
## **CONTENTS**
ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2025 .............................. 1 REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF MIDDLE EAST DEVELOPMENT SERVICES FOR THE YEAR ENDED 31 DECEMBER 2025 ............................................................................ 6 STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2025 ................................ 7 BALANCE SHEET AS AT 31 DECEMBER 2025 ........................................................................................... 8 NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025 ............................................ 9
**MIDDLE EAST DEVELOPMENT SERVICES**
## **ANNUAL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2025**
The trustees are pleased to present their annual directors’ report together with the financial statements of Middle East Development Services (MEDS) for the period ended 31 December 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 (FRS102) (effective 1 January 2015).
## **OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT PRINCIPAL OBJECT**
The object of Middle East Development Services is the relief of poverty and the advancement of education in the areas of social and cultural awareness, healthcare and economic development in the Middle East and worldwide together with other such charitable purposes as the Trustees shall from time to time think fit.
## **SPECIFIC RESTRICTIONS IMPOSED BY THE GOVERNING DOCUMENT**
The income of the Charity shall be applied solely towards the promotion of the objects and no part shall be paid or transferred, directly or indirectly, to profit the members of the Charity. No Trustee received any such payments in the financial year.
## **POLICIES**
The policies adopted to attain this object have been to foster interest in the initiatives of Middle East Development Services among a wide network of relationships, resulting in commitments to serve and support them. There have been no material changes in those policies during the financial year.
## **ACHIEVEMENTS AND PERFORMANCE**
## **FINANCIAL REVIEW**
During 2024 the Charity has shortened its financial year end to 31 December 2024 to align with a calendar year basis. The Charity has chosen to state comparatives for the 9 months to 31 December 2024 rather than 12 months.
The total income for the year was £41,733 (9 months to 31 Dec 2024: £17,554). Total charitable expenditure for the period was £33,956 (9 months to 31 Dec 2024: £30,293). At 31 December 2024 the restricted funds were in a surplus position of £2,200 (31 Dec 2024: deficit £64).
Income is derived from churches, individuals and other charities and is not guaranteed. The Charity has continued its work in Northern Iraq and has earned a small amount of additional income by letting parts of the premises that are currently not being used directly.
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**MIDDLE EAST DEVELOPMENT SERVICES**
## **RESERVES POLICY**
The Charity remits monies to the areas of operation as needed, normally on a three to four monthly cycle. It monitors income and expenditure very closely in order to maintain a fund for working capital, which is essential to ensure the continuity of the charity and to maintain the level of service it provides. As the costs of all expatriate workers are borne by their seconding agencies, the Trustees feel that a sum equal to three months project and running expenses is a prudent reserve. In the opinion of the Trustees £7,000 is sufficient for this.
Our year-end free reserves balance at 31 December 2025 was £14,076 (31 December 2024: £8,583). We expect our continuing funding commitments and future charitable activities will mean this is stable over the coming year.
## **REVIEW OF ACTIVITIES**
The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the trust's aims and objectives and in planning future activities.
In the Middle East, MEDS pursues its charitable objectives through implementing partners. MEDS solicits and passes on financial support to local agencies which engage volunteers, employ local workers and provide administrative support as necessary for the delivery of projects initiated by MEDS or to which MEDS chooses to contribute.
The Charity is grateful to our Bookkeeper and volunteer Trustees. No paid staff are employed in the United Kingdom and all facilities are given freely.
## **OBJECTIVES ACCOMPLISHED IN THE YEAR ENDED 31 DECEMBER 2025**
MEDS has shared in the work of a Centre for Children with Special Needs in Erbil, through:
- Making payments to support the programme and the staff who work at the Centre, which is a major part of the well-being of the children and their families and carers
- Facilitating staff training and providing opportunities to explore appropriate frameworks to strengthen local safeguarding procedures
MEDS continued to develop reading resources for primary children and their teachers:
- Graded Reading booklets in Sorani/Behdini Kurdish & English are a versatile resource for teachers, being used by local primary schools and now available on the Ministry of Education e-Library platform
- The books and a Shengali edition are used in Child Friendly Spaces for vulnerable, displaced and refugee children in Erbil and Duhok Governorates. A Hawrami edition of the books was produced, to be used in developing children’s literature in the Suleimania Governorate
- Educational activity resources have been developed to enhance language learning in a range of settings, alongside other mother tongue languages of the region
MEDS has enabled qualitative research in the Erbil area on the impact of Islamic State (IS) on the attitudes of those who have suffered. A research student on a scholarship from the German Scholarship Foundation (Studienstiftung des Deutschen Volkes) was supervised by Marburg
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**MIDDLE EAST DEVELOPMENT SERVICES**
University and the research serves interviewees in their process of emotional and mental restoration, and informs those involved in trauma healing activities and other forms of psychological support.
MEDS has enabled the professional development of medical practitioners in the region through facilitating a course in Essential Pain Management.
Within the framework provided by our overall objectives and policies, our objectives for the period January to December 2026 are to:
- develop early learning children’s books in Sorani Kurdish that are rooted in the local culture to encourage a life-long love of wholesome books
- support Arabic and Kurdish-speaking partners who run the Centre for Children with Special Needs
- bring suitably-qualified trainers to the staff of this Centre and others like it, with skills and expertise that can serve the needs of vulnerable and marginalised individuals and communities
- explore partnerships within the local health system and the community to enable healthy lives, especially in the area of non-communicable diseases
- pursue opportunities for further professional development among healthcare students and providers, in partnership with medical education institutions in the region
- continue conversations with people with medical skills considering serving with MEDS, in particular those with expertise in oncology, palliative care and midwifery
## **DIRECTORS AND TRUSTEES**
The directors of the charitable company (the charity) are its trustees for the purposes of charity law. The trustees and officers serving during the year were as follows:
Michael Parker _Resigned 11 February 2025_ Ana Selby Clare Crawford Roy Miller Ruth Chappell Malcom Dunkley Stephen Judson
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **CONSTITUTION**
MEDS was incorporated on 22 September 2000 under company registration number 04076242. It is a company limited by guarantee and not having a Share Capital. It was registered with the Charity Commission under number 1083440. The trustees are also the directors.
## **APPOINTMENT OF TRUSTEES**
The existing Trustees appoint new Trustees on the basis of the skills required. Prior to appointment, prospective Trustees are invited to talk with the chair and a decision is made whether or not to
3
**MIDDLE EAST DEVELOPMENT SERVICES**
invite them to become Trustees. If invited to join, they are put forward for election as Trustees at the next Annual General Meeting of the company.
The Trustees are kept well informed of the work of the charity through correspondence and personal visits.
Trustees retire by rotation in accordance with the provisions of the Articles of Association. One third of the Board retires each year.
## **ORGANISATION**
MEDS is directed by the Trustees, all of whom are volunteers. They meet at least twice a year to discuss the issues facing the Charity and to support and encourage the work. The board seeks to make decisions by consensus rather than majority vote, unless a vote is legally required.
## **TRANSACTIONS WITH TRUSTEES**
No trustees received any fees or expenses during the year.
## **RISK MANAGEMENT**
The Trustees have given careful consideration to the major risks which the Charity faces and confirm that the Programme Manager and Chair of Trustees have been given the responsibility of reviewing this at least annually. The Charity operates in an area of political tension and all practical precautions are taken to safeguard those working with it, both expatriate and national.
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The charity Trustees (who are also the directors of MEDS for the purposes of company law) are responsible for preparing the Report of the Trustees and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the company for that period.
In preparing the financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of MEDS and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
4
**MIDDLE EAST DEVELOPMENT SERVICES**
assets of MEDS and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 1st June 2026 and signed on its behalf by
Stephen Judson, Chair of Trustees
Company Number 04076242 England and Wales
5
**MIDDLE EAST DEVELOPMENT SERVICES**
## **REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF MIDDLE EAST DEVELOPMENT SERVICES FOR THE YEAR ENDED 31 DECEMBER 2025**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2025, which are set out on pages 7 to 13.
## **Respective responsibilities of the Trustees and examiner**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
It is my responsibility to:
- examine the accounts (under section 145 of the 2011 Act);
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of independent examiners’ report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiners’ statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the church as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2024 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.
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.
**Ash Martin 1 June 2026**
6
**MIDDLE EAST DEVELOPMENT SERVICES**
## **STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2025**
|Note
**INCOME**
Donations and Gifts
Income Tax Recoverable
Rental Income
Other Income
**TOTAL**
**EXPENDITURE**
**Charitable Activities**
Charitable Activities
Support Costs
2
**TOTAL**
**NET INCOME/(EXPENDITURE)**
Transfers between funds
**NET MOVEMENT IN**
**FUNDS**
FUNDS AT 1 JAN 25
**FUNDS AT 31 DEC 2025**
Represented by:
Current Assets
Current Liabilities|Unrestricted
Funds
£
13,496
2,830
2,593
1,168
**20,087**
233
7,971
**8,204**
**11,883**
(6,390)
**5,493**
8,583
**14,076**
14,551
(475)
**14,076**|Restricted
Funds
£
21,646
-
-
-
**21,646**
25,565
187
**25,752**
**(4,106)**
6,390
**2,284**
(64)
**2,220**
2,220
-
**2,220**|**Year to 31**
**Dec 2025**
**Total**
**£**
**35,142**
**2,830**
**2,593**
**1,168**
**41,733**
**25,798**
**8,158**
**33,956**
**7,777**
**-**
**7,777**
**8,519**
**16,296**
**16,771**
**(475)**
**16,296**|9 months
to 31 Dec
2024
Total
£
14,019
1,199
617
1,719|
|---|---|---|---|---|
|||||**17,554**|
|||||25,769
4,524|
|||||**30,293**|
|||||**(12,739)**
-|
|||||**(12,739)**|
|||||21,258|
|||||**8,519**|
|||||8,819
(300)|
|||||**8,519**|
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**MIDDLE EAST DEVELOPMENT SERVICES**
## **BALANCE SHEET AS AT 31 DECEMBER 2025**
|**31 Dec 25**
Note
**£**
**CURRENT ASSETS**
Other Debtors
4
2,830
Cash at Bank
13,941
**16,771**
**CREDITORS: Amounts**
**falling due with one year**
Accruals
(475)
**(475)**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
Unrestricted Funds
General Funds
5
Restricted Funds
6|**31 Dec 25**
**£**
**16,296**
**16,296**
14,076
2,220
**16,296**|31 Dec 24
£
1,199
7,620
**8,819**
(300)
**(300)**|31 Dec 24
£
8,519|
|---|---|---|---|
||||**8,519**|
||||8,583
(64)|
||||**8,519**|
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
These accounts were approved by the trustees on 1st June 2026 and signed on their behalf by
Stephen Judson , Chair of Trustees Company Number 04076242 England and Wales
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**MIDDLE EAST DEVELOPMENT SERVICES**
## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025**
## **1. Accounting Policy**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## (a) Basis of preparation and assessment of going concern
The financial statements have been prepared in accordance with 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 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Middle East Development Services 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 note.
The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity has adequate reserves to continue in operational existence for the foreseeable future.
## (b) Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. At the date of transition, no restatements were required.
## (c) Income Recognition
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations are recognised when they have been received. Tax recoverable on gift aid is accounted for on the date the associated gift was received.
Investment income is recognised when received.
## (d) Expenditure recognition
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure on Charitable Activities are costs incurred directly on the objects of the charity and the associated support and governance costs.
9
## **MIDDLE EAST DEVELOPMENT SERVICES**
## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (CONTINUED)**
## (e) Allocation of support and Governance Activities
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include head office costs, finance and governance costs which support the charitable activities. These costs have been allocated to the charitable activities concerned.
## (f) Funds Accounting
Unrestricted Funds are expendable at the discretion of the Trustees in the furtherance of the Objects of the Charity.
Restricted Funds are monies raised for, and their use restricted to, a specific purpose or donation subject to conditions imposed by the donors.
## (g) Debtors
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid after taking account of any discounts due.
## (g) Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured reliably. Creditors and provisions are measured at their settlement amount after allowing for any discounts.
## (i) Financial Instruments
The charity 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.
## (j) Foreign currency
Foreign currencies have been converted using the year end exchange rate of £1 = 1,765.56 IQD (Iraqi Dinar)
£1 = 1.34721 USD (United States Dollar)
10
**MIDDLE EAST DEVELOPMENT SERVICES**
## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (CONTINUED) 2. Expenditure**
|Charitable activities
Administrative expenses
Wages and salaries
Premises costs
Professional fees
Independent examination|Unrestricted
Funds
£
233
1,777
1,800
1,282
2,637
475
**8,204**|Restricted
Funds
£
25,565
187
-
-
-
-
**25,752**|**Year to 31**
**Dec 2025**
**Total**
**£**
**25,798**
**1,964**
**1,800**
**1,282**
**2,637**
**475**
**33,956**|9 months
to 31 Dec
2024
Total
£
28,339
1,677
1,704
8,032
2,544
-|
|---|---|---|---|---|
|||||**42,296**|
## **3. Other Debtors**
|**31 Dec 25**
£
Income Tax Recoverable
2,830
**2,830**
**. Creditors: amounts falling due within one year**
**31 Dec 25**
£
Accruals
475
**475**
**. Unrestricted Funds – General Fund**
**5a. Current period**
Income and
Expenditure
Account
£
At 1 January 2025
8,583
Income
20,087
Expenditure
(8,204)
Transfers
(6,390)
**At 31 December 2025**
**14,076**|**31 Dec 25**
£
Income Tax Recoverable
2,830
**2,830**
**. Creditors: amounts falling due within one year**
**31 Dec 25**
£
Accruals
475
**475**
**. Unrestricted Funds – General Fund**
**5a. Current period**
Income and
Expenditure
Account
£
At 1 January 2025
8,583
Income
20,087
Expenditure
(8,204)
Transfers
(6,390)
**At 31 December 2025**
**14,076**|31 Dec 24
£
1,199|
|---|---|---|
|||**1,199**|
|||31 Dec 24
£
300|
|||**300**|
||||
||**14,076**||
## **4. Creditors: amounts falling due within one year**
## **5. Unrestricted Funds – General Fund**
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**MIDDLE EAST DEVELOPMENT SERVICES**
## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (CONTINUED)**
|**5b. Prior period**
At 1 April 2024
Income
Expenditure
Transfers
**At 31 December 2024**|Income and
Expenditure
Account
£
21,258
8,928
(5,389)
(16,214)|
|---|---|
||**8,583**|
## **6. Restricted Funds**
|**6a. Current period**
At 1 January 2025
Income
Expenditure
Transfer from General Fund
**At 31 December 2025**
**6b. Prior period**
At 1 April 2024
Income
Expenditure
Transfer from General Fund
**At 31 December 2024**|Macho
Project
Fund
£
(3,701)
16,144
(12,144)
**299**
Macho
Project
Fund
£
-
4,989
(10,050)
1,360
**(3,701)**|Hawrami
Children’s
Books
£
3,637
-
(1,716)
**1,921**
Hawrami
Children’s
Books
£
-
3,637
-
**3,637**|Ankawa
Rejin
Center
Fund
£
-
5,502
(11,892)
6,390
**-**
Ankawa
Rejin
Center
Fund
£
-
-
(14,854)
14,854
**-**|Total
£
(64)
21,646
(25,752)
6,390|
|---|---|---|---|---|
|||||**2,220**|
|||||Total
£
-
8,626
(24,904)
16,214|
|||||**(64)**|
The Ankawa Rejin Centre fund consists of donations specifically given for the support of work at the Ankawa Rejin Centre.
Hawrami Children’s Books fund is for developing children’s literature in the Hawrami language.
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**MIDDLE EAST DEVELOPMENT SERVICES**
## **NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (CONTINUED)**
The Macho Project fund consists of donations specifically given to support a project among the Shabak people, developing literacy for children in their mother tongue.
## **7. Members’ liability**
- (a) The Company is limited by guarantee and has no share capital.
(b) At 31 December 2025 there were 7 members on the register (31 December 2025: 4).
(c) In accordance with the Memorandum of Association each member is liable for such sum, not exceeding £10, as may be required in the event of the company being wound up, for the period of membership or within one year after ceasing to be a member.
## **8. Staff Costs**
1 member of staff was directly employed in Northern Iraq during the period (9 months to 31 Dec 2024: 1) with a wage and salary cost of £1,800 (9 months to 31 Dec 2024: £1,297).
## **9. Trustees and Related Parties**
No trustee received any remuneration or payment for professional or other services provided to the charity in the period (9 months to 31 Dec 2024: nil). No Trustee expenses were claimed (9 months to 31 Dec 2024: nil).
During the trustees and related parties made donations to the charity of £5,480 (9 months to 31 Dec 2024: £360).
13