## ## ## ## ## ## ## ## ## ## ## ||||||Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---|---|---|---| |Current Year|||||Funds|Funds|Funds|Funds| |||||Note|2022|2022|2022|2021| ||||||6||6|| |INCOME||||||||| |Donations||||2|1,369,534|151,293|1,520,827|646,142| |Other trading
activities||||3|12,815||12,815|4,183| |Income from charitable|activities|||4|157,644|812,567|970,211|1,476,445| |TOTAL INCOME|||||1,539,993|963,860|2,503,853|2,126,770| |EXPENDITURE||||||||| |Expenditure
on raising funds|||||518,905||518,905|278,891| |Expenditure
on charitable||activities|||579,467|954,513|1,533,980|1,682,230| |TOTAL EXPENDITURE||||5|1,098,372|954,513|2,052,885|1,961,121| |Net income|||||441,621|9,347|450,968|165,649| |NET MOVEMENT
IN FUNDS|||||441,621|9,347|450,968|165,649| |TOTAL FUNDS BROUGHT FORWARD|||||247,175|757,047|1,004,222|838,573| |TOTAL FUNDS CARRIED FORWARD|||||688,796|766,394|1,455,190|1,004,222| |Prior Year|||||Unrestricted|Restricted|Total|Total| ||||||Funds|Funds|Funds|Funds| |||||Note|2021|2021|2021|2020| |INCOME||||||||| |Donations|||||555,369|90,773|646,142|887,554| |Other trading
activities|||||4,183||4,183|3,310| |Income from charitable|activities||||228,241|1,248,204|1,476,445|1,299,455| |TOTAL INCOME|||||787,793|1,338,977|2,126,770|2,190,319| |EXPENDITURE||||||||| |Expenditure
on raising funds|||||278,891||278,891|279,809| |Expenditure
on charitable||activities|||492,377|1,189,853|1,682,230|1,544,744| |TOTAL EXPENDITURE|||||771,268|1,189,853|1,961,121|1,824,553| |Net income|||||16,525|149,124|165,649|365,766| |NET MOVEMENT
IN FUNDS|||||16,525|149,124|165,649|365,766| |TOTAL FUNDS BROUGHT FORWARD|||||230,650|607,923|838,573|472,807| |TOTAL FUNDS CARRIED FORWARD|||||247 175|757 047|1 004222|838 573| |All ofthe Charity's
operations|||are continuing.|||||| ## ## |||||||2022||2021|| |---|---|---|---|---|---|---|---|---|---| |||||Note||6|||| |FIXEDASSETS|||||||||| |Tangible assets||||10|||3,350||2,631| |Investment|assets|||11|I||1||1| |Programme|related||equity investment|11 II|||80,260||| ||||||||83,611||2,632| |CURRENT|ASSETS||||||||| |Programme|related||investments|12||15,697||124,870|| |Debtors||||13||551,952||365,788|| |Cash at bank and||in|hand|||992,876||654,404|| |||||||1,560,525||1,145,062|| |Creditors:|amounts||falling due||||||| |within one year||||14||(188,946)||(143,472)|| |NET CURRENT ASSETS|||||||1,371,579||1,001,590| |NET ASSETS|||||||1,455,190||1,004,222| |Restricted|funds|||15|||766,394||757,047| |Unrestricted|funds||||||||| |Designated
funds||||16||30,249||2,631|| |General|fund|||17||658,547||244,544|| ||||||||688,796||247,175| ||||||||1,455,190||1,004,222| ## |||||||2022||2021|| |---|---|---|---|---|---|---|---|---|---| |||||Note||E|||| |FIXEDASSETS|||||||||| |Tangible assets||||10|||3,350||2,631| |Investment|assets|||11|I||1||| |Programme|related||equity investments|11 II|||80,260||| ||||||||83,611||2,632| |CURRENT|ASSETS||||||||| |Programme|related||investments|12||15,697||124,870|| |Debtors||||13||554,303||358,540|| |Cash at bank and||in|hand|||975,727||643,810|| |||||||1,545,727||1,127,220|| |Creditors:|amounts||falling due||||||| |within one year||||14||(191,297)||(143,472)|| |NET CURRENT ASSETS|||||||1,354,430||983,748| |NET ASSETS|||||||1,438,041||986,380| |Restricted|funds|||15|||759,146||749,799| |Unrestricted|funds||||||||| |Designated
funds||||16||30,249||2,631|| |General|fund|||17||648,646||233,950|| ||||||||678,895||236,581| ||||||||1,438,041||986,380| ## ||||||||||Notes|2022||202'I| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Cash provided
by operating||||activities||||||||| |Net movement
in funds||||||||||450,968||165,649| |Add back depreciation||charge||||||||1,117||1,049| |(Increase) Decrease|in|programme|||||related investments|||28,913||(61,288)| |(Increase) Decrease|in|debtors||||||||(186,164)||(269,091)| |(Decrease) Increase|in|creditors||||||||45,474||(42,632)| |Net cash generated|from||(used|||in)||||||| |operating
activities|||||||||||340,308|(206,313)| |Cash flows from investing|||activities|||||||||| |Purchase oftangible|fixed assets|||||||||(1,836)||| |Net cash (used in) I|investing||||activities||||||(1,836)|| |Increase/(Decrease)|in|cash and||||cash||||||| |equivalents
in the year|||||||||||338,472|(206,313)| |Cash and cash equivalents|||at|the||||||||| |beginning
ofthe year||||||||||||| |Cash in hand||||||||||654,404||860,717| ||||||||||||654,404|860,717| |Total cash and cash
the end ofthe year|equivalents|||||at|||||992,876|654,404| |ANALYSIS OF CHANGES|||IN|NET|||DEBT|||||| ||||At||start||ofyear|Cashflows|Acquisition
/di sposal of
subsidiaries|New finance
leases|Other non-cash
changes|At end ofyear| |Cash|||||||884,404|338,472||||992,876| |Cash equivalents||||||||||||| |Overdraft
facility||||||||||||| |Loans||||||||||||| |Total|||||||884,4o4|338,472||||992,876| |1.Accounting
policies| |---| |These financial
statements
have been
prepared
under
the historical
cost convention
and
in accordance
with the Financial
Reporting
Standard| |applicable
in the UK and Republic of Ireland (FRS 102).The Charity is a public benefit entity for the purposes
of FRS 102 and therefore
has also| |prepared
the 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) and the Charities| |Act 2011.| |Going Concern| |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 ofthe Charity to continue as a going concern. The charity continues
to experience a decline
in support for| |on-line
activities
and campaigns.
Trustees
regard
this as reflecting
the global
economic
downturn
which
is affecting
support
accross the not for| |profit sector. The Trustees anticipate
that this will continue to be the case for this level of engagement,
however the charity's
gala dinner,
originally| |scheduled
for 2020, took place in December 2022 and was highly successful. Trustees beleive that this indicates that support
from individuals
con| |be maintained
and grown
through
deeper and more meaningful
engagement.
The charity also gave due consideration
to the continuing
effects of| |the COVID-19 outbreak
and associated
restrictions,
which continued
to disrupt
in-person
gatherings
and trainings,
travel and in-person
fundraising| |events
throughout
the early
part of 2022, but by the end of 2022 was not of significant
concern.
Alfanar's
senior management
team evaluated| |progress
achieved
to date and used
it to inform
a revised
2022-2026 strategy
aimed
at accelerating
the impact
of Alfanar's
support
to social| |enterprises,
driving
regional
growth,
and
positioning
Alfanar as a noteworthy
social enterprise
expert and resource
for the MENA region.
This| |strategy,
approved
by the Trustees
in the first quarter
of 2022, balances
donor engagement
between
long-term
individual
support,
events
and| |campaigns
and
growing
support
from institutional
partners.
This revised
plan
will enable
Alfanar
to not only meet
its financial
commitments
to| |current social enterprises,
but to grow it in the future.
The charity aims to maintain
free reserves at target levels
in 2023. Accordingly,
the Trustees| |continue to adopt a going concern basis in preparing
the financial statements.| |Presentational
currency| |The presentational
currency
used is British pound
sterling,
and balances are rounded
to the nearest f1.| |Company status| |Alfanar
is a company
limited
by guarantee.
In the event ofthe Charity
being wound
up, the liability
in respect of the guarantee
is limited to f1 per| |member ofthe Charity.| |Critical accounting
judgements
and key sources ofestimation
uncertainty| |In the application
of the chanty's
accounting
policies, Trustees are required
to make judgements,
estimates,
and assumptions
about the carrying| |values ofassets and liabilities
that are not readily apparent
from other sources. The estimates
and underlying
assumptions
are based on historical| |experience
and other factors that are considered
to be relevant.
Actual results
may differ from these estimates.| |The estimates
and underlying
assumptions
are reviewed
on an on-going
basis. Revisions
to accounting
estimates
are recognised
in the period
in| |which
the estimate
is revised
if the revision
affects only that period,
or in the period of the revision
and future
periods
if the revision
affects the| |current and future periods.| |In the view of the Trustees,
there are no key assumptions
concerning
the future
and other key sources of estimation
uncertainty
at the reporting| |date that have a significant
risk ofcausing a material
adjustment
to the book values ofassets and liabilities
within the next financial year.| |Fund accounting| |General funds are unrestricted
funds which are available for use at the discretion
ofthe Trustees
in furtherance
ofthe general objects ofthe Charity| |and which have not been designated
for other purposes.| |Restricted
funds are funds
which are to be used
in accordance
with specific restrictions
agreed
with donors which have been raised
by the Charity| |for particular
purposes.| |Designated
funds are unrestricted
funds earmarked
by the Trustees for particular
purposes.| |Income| |All income is included
in the Statement
of Financial
Activities when the Charity
is legally entitled
to the income, receipt is probable,
and the amount| |can be quantified
with reasonable
accuracy. Voluntary
income is received
by way of donations
and gifts and is included
in full
in the Statement
of| |Financial
Activities
when receivable.
Gift aid recoverable
is recognised
at the date the related
donation
is received. Donated services are included| |in income and expenditure
at the value ofthe gift to the Charity.| |Expenditure| |All expenditure
is accounted
for on an accruals basis. Irrecoverable
VAT is charged
in line with the expense
to which
it relates.
Expenditure
is| |allocated
to a particular
activity
where
the cost relates
directly
to that
activity.
Support,
overall
direction
and
administration
of each
activity,| |comprising
the salary and overhead costs ofthe central function,
is apportioned
on the basis ofthe staff costs directly attributed
to each activity.| |Grant investments| |The first payment
on grant investments
is reflected
in the accounts at the point at which they are approved
by the Board and communicated
to the| |investee. Subsequent
tranches are dependent
on performance
assessments
by Alfanar
and are reflected at the time of approval
by the authorised| |member ofthe senior management
team. .| |Some grant agreements
are negotiated
with a clause stating
that a proportion
will be repaid
if a target level of income is generated
by the project| |funded. As it is uncertain
that these repayments
will be made, such zero interest repayable
grants are accounted
for in the first instance
in the same| |way as other grant investments.
Ifthese grants are repaid the sums are treated as income and transferred
to General
Funds.
In the instance
when| |there is a strong
likelihood
of repayment,
the grant is treated as a programme
related
investment
and held on the balance sheet in the fund used to| |disburse
the payment
to the investee.| ## ## |2.|DONATIONS||||||||| |---|---|---|---|---|---|---|---|---|---| ||Current Year||||Unrestricted|Restricted|Total||| ||||||Funds|Funds|Funds||| ||||||2022|2022|2022||| ||||||f|f|f||| ||Boards ofAlfanar,|subsidiaries|and affiliates||323,041||323,041||| ||Other individuals||||243,293|121,293|364,586||| ||Legacies||||72,950||72,950||| ||Dinner events||||702,110|30,000|732,110||| ||Donated services||||28,140||28,140||| ||||||1,369,534|151,293|1,520,827||| ||Prior Year||||Unrestricted|Restricted|Total||| ||||||Funds|Funds|Funds||| ||||||2021|2021|2021||| ||Boards ofAlfanar,|subsidiaries|and affiliates||185,926||185,926||| ||Other individuals||||337,380|90,773|428,153||| ||Donated services||||32,063||32,063||| ||||||555,369|90,773|646,142||| ||In 2022f21,510(2021:f12,120)of Gift Aid
f11,500(2021:f11,500)was included
within||||was receivable. This has been accounted
along
Board income and f10,010(2021:f 620)was||with the donations
that attracted the claim.
included
within
Other individuals.||| |3.|OTHER TRADING ACTIVITIES||||||||| ||Current Year||||Unrestricted|Restricted|Total||Total| ||||||Funds|Funds|Funds||Funds| ||||||2022|2022|2022||2021| ||||||f|f|f||f| ||Social enterprise|management|support||12,663||12,663||4,183| ||Bank interest||||152||152||| ||||||12,815||12,815||4183| ||Prior Year||||Unrestricted|Restricted|Total||Total| ||||||Funds|Funds|Funds||Funds| ||||||2021|2021|2021||2019| ||||||f|f|f||f| ||Social enterprise|management|support||4,183||4,183||3,310| ||||||4,183||4,183||3,310| ## |Current Year|||||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Total| ||||Funds|Funds|Funds| ||||2022|2022|2022| |Alfanar,
Inc., US|||56,273||56,273| |Drosos Foundation|||67,630|73,425|141,055| |Global Fund for Widows||||20,660|20,660| |GIZ||||450,092|450,092| |LIFE Generation|fund|||40,979|40,979| |Oxfam|||201||201| |SODIC|||15,490|66,426|81,916| |Other corporates||||100,000|100,000| |WasteAid||||53,485|53,485| |Other trusts and|foundations||13,050|7,500|20,550| |UK government|Employment|Allowance|5,000||5,000| ||||157,644|812,567|970,211| |INCOME FROM
Prior Year|CHAR|ITABLE ACTI|VITIES|||| |---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Total| |||||Fundsf|Fundsf|Fundsf| |The Asfari Foundation|||||125,000|125,000| |Alfanar,
Inc., US||||22,151||22,151| |Al Ghurair
Foundation||for Education|(AGFE)||157,298|157,298| |Bank ofAmerica||||38,918||36,918| |British Council (LEEP)||||9,908||9,908| |Drosos Foundation||||82,907|128,027|188,934| |GFA Consulting|Group|GmbH (GFA)|||207,090|207,090| |Impact Lebanon|||||178,881|178,881| |LIFE Generation|fund||||39,734|39,734| |Oxfam||||7,007|84,138|71,143| |Plan: Jordan Mubaderoon
project||||12,874|77,011|89,885| |SODIC||||12,393|71,035|83,428| |Their World||||18,588|185,881|204,249| |Other trusts and|foundations|||45,248|18,311|81,557| |UK Covid Job Retention Scheme||||469||469| |||||228,241|1,248,204|1,476,445| |7.|SUPPORT COSTS||||||||2022|2021||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||F||| ||Governance:
audit fee (including|||||irrecoverable|VAT)||19,264|16,770||| ||Staff costs||||||||188,606|97,022||| ||Staff development||||||||1,759|||| ||Accounting,
payroll
and||compliance||||||4,843|4,340||| ||Rent overseas office space||||||||12,515|11,410||| ||Rent UK office space||||||||8,400|2,814||| ||Legal and professional||fees||||||18,279|13,618||| ||Bank charges||||||||8,060|5,664||| ||Insurance||||||||1,862|1,437||| ||Realised loss/(gain)
on
*Unrealised
loss/(gain)||foreign exchange
on foreign exchange||||||(8,215)
21,919|2,296
5,390||| ||Depreciation||||||||1,117|1,049||| ||Other||||||||61,403|38,138||| ||- Losses on roreign||excnange|||are matcneo|oy a reoucson|in orner areas or expenoit|339,812|199,948|rmany oisourseo|in mat| |||||||||currency.||||| |8.|DIRECT COSTS OF CHARITABLE ACTIVITIES||||||||2022|2021||| ||Grants Awarded||||||||f|f||| ||- Egypt Portfolio (Sustain)|||||||||||| ||Brighter Tomorrow for Child|||Protection (BTCP)|||||19,330|58,991||| ||Delta Oil||||||||10,376|10,221||| ||Duma||||||||10,827|10,221||| ||Educate Me|||||||||36,036||| ||Emonovo (Mar)3)||||||||10,394|10,221||| ||Future Eve Foundation||||||||18,953|37,653||| ||Heya Masr||||||||4,757|11,795||| ||Life Vision||||||||12,989|29,327||| ||Nakoll||||||||10,394|10,221||| ||Sprints||||||||10,394|10,221||| ||Startups
Without Borders|||||||||9,982||| ||Takafoo|||||||||1,902||| ||Threads of Hope||||||||10,378|10,221||| ||Yadawee||||||||10,376|9,982||| ||||||||||129,168|256,994||| ||- Egypt Portfolio (Seed)|||||||||||| ||Ataa Charitable
Association||||||||4,236|||| ||Future Zone||||||||4,728|||| ||Maharat Vocational
Training|||and||Skills|||4,729|||| ||Makouk Welada Advanced|||Games for Children|||||4,729|||| ||Man Ahyha Association||||||||4,236|||| ||||||||||22,658|||| ||- Lebanon
Portfolio|(Sustain)||||||||||| ||Ana Aqra||||||||66,007|47,827||| ||Bridge.Outsource. Transform|||(B.O.T.)|||||119,274|24,762||| ||FabricAid||||||||78,264|14,671||| ||Inaash- Refugee Prorgramme||||||||20,063|32,661||| ||L'Artisan
du Liban||||||||37,364|17,332||| ||Lebanese Alternative|Learning|||(Tabshoura)||||91,375|112,266||| ||Bedco by MARCH||||||||47,130|||| ||MMKN- Refugee programme|||||||||67,807||| ||NaTakallam-
Refugee|Programme||||||||11,080||| ||SE Factory||||||||116,970|50,574||| ||SE Factory- Refugee|programme||||||||29,074||| ||ShareQ||||||||24,753|||| ||Shatila Studio
—Refugee Programme||||||||16,101|||| ||WP/VSoufra/Nawras|Preschool|||||||13,520|||| ||||||||||630,821|408,054||| ||- Lebanon
Portfolio|(Seed)||||||||||| ||LiveLoveLebanon|||||||||24,652||| ||Marsa|||||||||24,479||| ||Vanina|||||||||24,479||| ||FabricAid|||||||||24,530||| ||Souk El Tayeb|||||||||24,485||| ||L'Artisan
du Liban|||||||||24,484||| |||||||||||147,109||| ||- Emergency
Lebanon||Response|||||||||| ||Bedco by MARCH - Reconstruction|||||||||181,487||| |||||||||||181,487||| |Sa|INVESTMENT SP|END|END|END|END|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||Investment
spend|is the total ofdirect||||staff|expenditure|and|other direct costs ofcharitable||activities.|| ||||||||||||2022|2021| ||||||||||||f|f| ||Direct costs ofcharitable|||activities|||||||1,007,077|1,337,045| ||Direct staff costs|on charitable|||activities||||||331,563|219,253| ||Investment
spend||||||||||1,338,640|1,556,298| |9.|STAFF COSTS|||||||||||| ||||||||||||2022|2021| |||||||||||||f| ||Gross salaries||||||||||340,794|296,737| ||Social security costs||||||||||40,169|28,842| ||Employer
pension|contributions|||||||||4,935|4,545| ||Salaries ofoverseas||staff||||||||273,610|112,694| ||Other overseas staff||costs||||||||3,601|2,321| ||||||||||||663,109|445,139| ||A total of20 individual||staff members|||were|employed|by the|Charity and subsidiaries|in the|year (2021:10).|| ||Number ofemployees
f90,000-f99,999
f80,000-F89,999||whose salaries|||were|in the following||bands:||2022
1|2021| ||f70.000-f79,999|||||||||||| ||f60,000-F69,999|||||||||||| ||Aggregate
employer's||annual||contributions||to pension|schemes for these staff|||F1,321|f1,319| ||benefits ofthe key management
personne|l
ofthe Charity were|f251,800 (2|021:f211,845).|| |---|---|---|---|---|---| ||The Trustees received no remuneration|nor the reimbursement|ofexpenses|in either year.|| |10.|TANGIBLE FIXEDASSETS (Group and
Cost|Charity)|||Office
Equipmentf| ||At 1 January 2022||||12,119| ||Additions
in the year||||1,836| ||At 31 December 2022||||13,955| ||Depreciation||||| ||At 1 January 2022||||9,488| ||Charge for the year||||1,117| ||At 31 December 2022||||10,605| ||Net book value||||| ||At 31 December 2022||||3,350| ||At 31 December 2021||||2,631| ||Alfanar
Lebanon|Alfanar
Lebanon|income and Expenditure|statement|2022|2021| |---|---|---|---|---|---|---| ||Income|||||| ||From UK||||155,232|34,435| ||From other sources||||7,283|25,878| ||Expenditure||||155,347|50,297| ||Net movement|in|funds|||| ||Alfanar
Lebanon||Balance Sheet||f|f| ||Bank||||17,184|10,016| ||Net Assets|||||| ||Restricted
Fund|||||| ||General
Fund||||17,184|I~,~16| ||||||161IW|| |12.|PROGRAMME RELATED INVESTMENTS|||(Group and Charity)|2022|2021
f| ||Repayable
grants|due within one year|||15,697|41,418| ||Repayable
grants|due after more than one year||||83,452| ||||||15,697|124,870| ## ||-The convertable
r
|epayable|grant to FabricAid
Holdings
of$|60,000 (f44,933)in 2021 has|been converte|d
into equity
in 2|022.| |---|---|---|---|---|---|---|---| |13.|DEBTORS|||Group||Charity|| ||Due within one year|||2022|2021|2022|2021| ||||||F||F| ||Grant debtors|||166,228|18,484|166,228|18,484| ||Accrued income|||376,452|323,068|376,452|323,068| ||Other debtors|||712|7,673|712|425| ||Alfanar
Lebanon||||10,627|2,351|10,627| ||Prepayments|||8,560|5,936|8,560|5,936| |||||551,952|365,788|554,303|358,540| |14.|CREDITORS|||Group||Charity|| ||Due within one year|||2022
f|2021
f|2022
f|2021
f| ||Trade creditors|||23,950|12,732|26,301|12,732| ||Taxation|||12,419|8,663|12,419|8,663| ||Grants payable to investees|||84,045|71,665|84,045|71,665| ||Defined contribution|pension|scheme payments|3,890|1,770|3,890|1,770| ||Other accruals|||64,642|48,642|64,642|48,642| |||||188,946|143,472|191,297|143,472| ||||||'0
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IL||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |ALFANAR (Company
limited
by guarantee
no. 05141900)|| |---|---| |NOTES TO THE FINANCIAL STATEMENTS|| |FOR THE YEAR ENDED 31 DECEMBER 2022|| |Shatila Studio
provides
dignified
employment
to Syrian
refugees
inside
the Shatila
refugee
camp
in Beirut
by employing
them as|artisans
in| |needlework,
embroidery
and textile production.
This investment
is supported
by an individual
supporter.
Expenditure
was on hold
in 2021 awaiting|| |a new business
plan. Disbursements
resumed
in 2022.|| |WPA Nawras
Pre-School is the culmination
of a multi-year
investment
with the Women's
Program Association
(WPA) in Burj al Barajneh
that led|| |to the creation ofthe Soufra catering
unit and foodtruck,
microloans
to women
in the camp and the establishment
ofthe Nawras
preschool|providing| |early childhood
education
to around
100children.
In 2020, Alfanar concluded
its venture
philanthropy
investment
in WPA thanks to the|support of| |generous
individuals.
Separately,
as part of our Emergency
Lebanon
Appeal,
we worked
through
Soufra to provide
hot meals to hundreds
of|| |families impacted
by the Beirut blast. Funds received
late in 2020 were held
in 2021 while we discussed
with WPA and agreed the best|use for the| |investment.
These funds were disbursed
in 2022.|| |Al Ghurair
Foundation
for Education
(AGFE) is focussed
on providing
support
to refugees.
It is helping
to fund
our work amongst|refugees| |through
MMKN and SEFactory.
It provides for grants to be made and covers part of our technical assistance
staff costs relating
to these|investees.| |This two year project commenced
in August 2019.|| |Emergency
Response
Funds.
During
2020, Alfanar
ran the Survive
and
Thrive
campaign
in response
to the COVID-19 pandemic
and
the|| |Emergency
Lebanon
Appeal
in response
to the 4 August 2020 Beirut port explosion.
Emergency
projects supported
by these campaigns|included:| |facemask projects, foodboxes and hot meals to vulnerable
families.|| |Disbursements
in 2022 provided
finance
and
programme
support
to local social enterprises,
March
NGO,
L'Artisan
Du Liban, Tabshoura
and|| |Inaash. The total carried forward
in this area is f90,827 (2021:f161,817), has been disbursed
in 2023 to Emergency
food programmes|(f70,083)| |and the final payments,
in line with their agreements,
to the four social enterprises
funded
in 2022.|| |PLAN-Mubaderoon
Project is an EU-funded
project that enabled
Alfanar to train
and
build the capacities
of 60 growth-stage
social enterprises|| |focused on women's
empowerment
across East Amman,
Ajloun and Tafileh
in Jordan.
This project finished
in September 2021.|| |Palestine.
This fund,
provided
by Asfari
Foundation,
is to enable
us to expand
our work to social enterprises
based
in Palestine.
In 2022 we|| |identified
suitable
social enterprises
and set up our first SEED cycle providing
training,
mentoring
and the first award
payments
to six|successful| |social enterprises
completing
the programme.
This is also funded
from our Palestine
designated
fund|| |Accelerate
Study
Missions
expose our social entrepreneurs
to best-in-class
social enterprises
in the developing
South
achieving|scale and| |sustainability
in their
respective
sectors.
They were
postponed
in 2020 due to COVID-19.
They are generously
supported
by a|generous| |individual.
In 2022 we took two investees
to a market
exploration
event
in London. 2021 we ran a market
place investigation
with
two|Lebanese| |social enterprises
partly supported
by Institute Francaise.|| |Impact
Investment
pre start-up
Fund
represents
pre-start-up
ecosystem,
pipeline
and
investment
strategy
analysis
aimed
at supporting
the|| |eventual
launch
of an impact
investment
vehicle to extend the financing
life cycle for investor-ready
social enterprises
across the Arab|region.
In| |2021 this investment
received
support
from
the IFC and a private foundation.
In 2022 the project was supported
from Alfanar general
funds, other|| |than some legal costs covered
by an individual
donor.|| |Alfanar Capacity
Building
Fund was made possible
in 2021 by the generous
donation
of an individual
supporter
who restricted
their donation
to|| |support
Alfanar's
growth.|| |Alfanar
Development
Fund.
Alfanar
received
a generous
three-year
grant
in 2019 from The Asfari
Foundation
to support
the
growth
and|| |strengthening
of Alfanar's
staff and business
model.
It includes
funding
for the development
and digitisation
ofASSET modules,
hiring fundraising|| |and other support
and investing
in staff development.
Delays
in 2020 arose as we pivoted
our focus to respond
to the pandemic
and|the Beirut| |blast; this development
programme
resumed
in 2021 with a new budget agreed
with Asfari. 2022 expenditure
allowed
us to use some of the funds|| |towards
our much
needed
new system
for donor relationship
and grant management.
The fund carried
forward
balance
will be used|in 2023 to| |cover digitisation
of our ASSET modules.|| ## |16.|DESIGNATED|DESIGNATED|DESIGNATED|FUNDS (Group|and Charity)|and Charity)||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||Current|year||||Brought||||||Transfer|||Carried|| |||||||Forward||Income||Expenditure||New Assets|||Forward|| |||||||f||||||||||| ||Tangible|Fixed||Assets||2,631|||||(1,117)||1,836||3,350|| ||Palestine||Fund|||||50,000|||(23,101)||||26,899|| ||TOTAL|DESIGNATED||||||||||||||| ||FUNDS|||||2,631||50,000|||(24,218)||1,836||30,249|| ||The Fixed||Asset Fund represents|||the net book value of|tangible|fixed assets|||in use and therefore||not|available|to meet future expenditure.|| ||The Palestine|||Fund represents|an|unrestricted
donation|from an individual|||supporter
who||was keen to support|||our new oportunities|in Palestine.| ||The board||agreed to designate||these funds for that purpose to|||be spent by||the end of2023.||||||| ||Prior Year|||||Brought||||||Transfer|||Carried|| |||||||Forward||Income||Expenditure||New|Assets||Forward|| |||||||f||||||||||| ||Tangible|Fixed||Assets||3,680|||||(1,049)||||2,631|| ||TOTAL DESIGNATED|||||||||||||||| ||FUNDS|||||3,680|||||(1,049)||||2,631|| |17.|MOVEMENT OF FUNDS IN THE|||||YEAR||||||||||| ||Current|year||(Group)||||||||||||| |||||||||Income||Expenditure||Transfers||||| |||||||1 January||||||||31 December||| |||||||2022f|||||||||2022|| ||Designated||funds|||2,631||50,000|-||24,218||1,836||30,249|| ||General|fund||||244,544|1,489,993||-||1,074,154|-|1,836||658,547|| |||||||247,175|1,539,993||-||1,098,372||||688,796|| ||Restricted||funds|||757,047|963,860||-||954,513||||766,394|| ||TOTAL|FUNDS||||1,004,222|2,503,853||-||2,052,885|||1,455,190||| ||Current|year||(Charity)||||||||||||| |||||||||Income||Expenditure||Transfers||||| |||||||1 January||||||||31 December||| |||||||2022f|||||||||2022|| ||Designated||funds|||2,631||50,000|-||24,218||1,836||30,249|| ||General|fund||||233,950|1,482,675||-||1,066,143|-|1,836||648,646|| |||||||236,581|1,532,675||-||1,090,361||||678,895|| ||Restricted||funds|||749,799|963,860||-||954,513||||759,146|| ||TOTAL|FUNDS||||986,380|2,496,535||-||2,044,874|||1,438,041||| ||Prior year||(Group)|||Brought|||||||||Carried|| |||||||Forward||Income||Expenditure||Transfers|||Forward|| |||||||1 January||||||||31 December||| |||||||2021|||||||||2021|| |||||||F|||||f|||f|f|| ||Designated||funds|||3,680|||||(1,049)||||2,631|| ||General|fund||||226,970|787,793||||770,219||||244,544|| |||||||230,650|787,793||||(771,268)||||247,175|| ||Restricted||funds|||607,923|1,338,977||||(1,189,853)||||757,047|| ||TOTAL FUNDS|||||838,573|2,126,770||||1,961,121|||1,004,222||| ||Prior year||(Charity)|||Brought|||||||||Carried|| |||||||Forward||Income||Expenditure||Transfers|||Forward|| |||||||1 January||||||||31 December||| |||||||2021|||||||||2021|| |||||||f|||||f|||f|f|| ||Designated||funds|||3,680|||||(1,049)||||2,631|| ||General|fund||||226,970|787,793||||780,813||||233,950|| |||||||230,650|787,793||||(781,862)||||236,581|| ||Restricted||funds|||607,923|1,313,099||||(1,171,223)||||749,799|| ||TOTAL FUNDS|||||838,573|2,100,892||||1,953,085||||986,380|| ## ## ## ## ## ## ## ## ## ## ## ## ##