afty R￿StratiOn NO: 1111703
comp￿ ND: 05460115
ANNUAL RIPORT ANO FINANCIAL STATEMETrrrs
FOR THE YEAR ENDfD 30 SEPTIMBIR 2021

Annual Rwrt and Flmnclal Slatement•
For Theyear End￿ 30 September 2021
CoThtent•
Legal aftd admlThstratwe Infornatton
Independent Examintr¥ Reptrt
statem•nt fx Rnandal Acuvltt
*atiméftt C* Anandal Posltson
Notts To Th• *£count8

Tl* •ritl¥h 14ornr•n S(Klety
Legal and Admlnistratl¥e ZnfonThtl
For Thuyeay Endod 30 Septemlw 2021
DrA Bahaljoub
8enedl¢tÈ aarkwTr
All Kasry
Anthony Layden
Lord Frands N•¥all
Dr Hansdev
Graham MGCulloth
Mlke Wood
John Wolfe
¢hailty Numbw
1111703
Prlndpll Addre••
300 Vauxhall WJÈ Ro•J
London
swiv I
Ac¢4Juntaftts
300 VaLth311 BMd9• Ro
London
swLv I

Vor Th• Ywr ended 30 S*mbv 2021
The Tntsiees present thdr rwrt arrfl thfj finanthal stat•rrnTrts for the y•ar ended ￿ S•Wmb•r 2021.
Th¥ flnanelal thtaments hav* been prepared In acrordance wlth thè accounting pollcles set out kn nott I to the fina￿la1 srat•ments
and comply ￿th thè Charity'5 gOv•r￿ng docum￿4 the Charftles Att 2011 and"Attaurtttng and Re￿)￿ng by Chjrttles: Ststement
of Recomm8nded Praciico appllcabl• to cha￿￿￿$ preparfNJ th￿r accounts In accordan￿ wlth the Fjnancial RepDrtlng Standard
appllcable in the UK and Republk of trdand (FRS 102)" (as arr￿ded lor accountyng penc¢ts comrnenung from l January 2016).
The purpose of the Britsth Moroccan S(Kiety (BMS) is tt) oppDrtyn￿es fvr sodal. ￿lturaL gducational. buslness aTrJ charitabte
aLtivltie¥, conUnL￿n0 to Con￿￿jte to strvng rd*tors startwj 800 years ago the UK and Moro(o).
Alms
The &YS to fostsr..
Knowledge of Morocc¢> In the UK and vke-versa
Int•r•st In Moroccan a￿1 BrStLsh culture and art and th• dw•lopm•nt ol vjkural ￿change b•hv••n th• t1￿ countsl•s
al contacis between those Intere*ed In the lJYo klngdums
Comm8rdal. e￿namIt and toudsilc Ilnks and exchanges
Educ4tlonul ¢olFabryayo￿ and connectlons
Events to ralse money for thadtJble caws In Morocco
Th• Tr￿t￿9 havo pnld due Maard to gwdance Is*wJ by th¢ Ch)rlty Comml¥¥l¢>n In flttldlng what actmtfes the Chadty *ould
u￿lertake.
0￿￿1Ve5 of thÈ BMS achièved through evan￿ acUvJties, and fttnd-r?l￿ng ￿rn.
Nurrbtr of members Increa*J espeually among youNJ professlonals and Un￿er$lty thdgnts.
(knwlng nLtmber of culturnl organts1￿0ns and fesuvèls In UK and Morocco Collaborn￿ng or p4rtnerirtg wlth thè 8MS
Regular, wpll orgonlsed, enJoyJbJ4 Intere5tlng events: good soclali&ng and nekn¥othn9 QPPOrtunlYe5
Commltmgnt and smJll don4￿0￿ to h*rthy tharlt4blo tsus•% In MoroC¢O.
Taxthlst Accountants (London SWI) managfA tho Sod&￿5 bock-keeplng; xcounts •ff•rtlv•ly and •lllclentw m•n•g•l.
Plnand•l rnvlew
A contlng•ncy fund of £10,0￿ Is rttaln4d In a N•tWest 8usln•M Res•rv• A￿OU￿& Th9 Th15tw hw• a#*•ss&J th• mlor to
wN¢h thè Charw ts •xposed, and are ytlsled thjt systems ar• In pla¢• to mltlgats exposure to the rn•Jor rf5ks.
Structur4 90¥4rMnce and mimgement
The Charty15 a coryyany Ilmltod by guaran￿ and ha$ no $hJr• upfrbl.
The Dlréttorn hav• no Interest In tha members. fvnds.
TheTruth4 who ar• also th• dirKtors for th• purpos• of company law, and who sw¥èd durln9 tho y•ar w•r•:
Dr All Bahaljoub
8enÈdlttè ciarksor.
l Kasmi
Anthony Layd•n
L•rd Fr•nd• N•wBI1
Dr Hansd•v PaL•I
Grahjm M¢Culloth
Mlk• Wood
John Wolf•
Non• ofth• Th￿05 any b•rt•ftclal Int•rnst In th• corrpany. AJI orth• TnAtees ir• Thmb•rs of the company 4nd gu¥ont4e to
contribute £1 In tho event of a winding up. TheTnJ5tees have a55es5ed the mèjw rL%ks to whlch the Qbartty Is exposed, and are
sat15fied that SV5ttrY& are In plau tD mltlgat• expxuFe trJ the maJor rl*s. The TrLtstees' report was apprO￿d by the ￿rd of
On bahalf of
Mrjohn Wolfe
IWi¥20

Indep￿dent Eominerfs Report
I rwt on th• accounts of the awlty tor theyear end•J 30 S•ptwnbqr 2021, whlth ar• s•t on pages 4 to 9.
7he Trust•ès who are iso the dlreciors ofThe ￿V$h Moroccan Soctety fvr the purposes ￿ coryany law, are responslble ft*r the
prop4ra￿On lif the accounts. The Trust•es Cort￿der that w¢ audlt Is not requlrnd for thls yw under sKUon 144(2) ofthe l*rttles
t 2011, the 2011 Aci and th)t an independent examlnadan Is nee￿.
Havlng saYsfied mysotf that the charty LS not subjett to un(krcowny law and 15 eltglbl• for
1ndWe￿nt axamlnatlon, It Is my re5k￿lb11tty to:
(i) eXan￿￿o the account5 sertbn 145 of the 2011 Att..
{11) to follow the pmtsduras kld down in thE weral Dlrnctlon5 glven by tm Commt*on under
section 145(5){b) of the 2011 A£t; and
(111} to state whether part[L￿lar Matt￿ hav• COMB to my att•ntton.
Ba•l¥ of Ifidepend￿t examlnw'• report
exarrdnatton was ¢ard•d out In •ccordinc• wth the g•nwal DireLtloM 9￿an ty th• Charlty CommlssS0rt. An gxaffthnayon Includ•s
rnylew of the accountlng records k•pt by th• chadty ar￿ a ¢onyrlson of the accounts present•d wlth thos• rocords. It also Inclu¢Je5
ortSd•ratlon of any unu5LttI ItfAn$ or dlsclDsur•s in the attounts. and 5o•klng o¥planattons fromyou as truste•5 concemlng any such
mattqts. Th• proc•Jures und•rt)ken do not provlde all the •vldoncè that wtsuld ￿ r•qulr•d In an au¢Mt and consequen￿Y no op5nlon
Is qlven a$ to wh•thw the accousits pres•nt 8 'tru• and falr vl**l I￿j th• r•port Is Ilmlt•d to thos• matt•rs Mt out In th• Sta￿￿•rt
bdow.
Ind•pknd•nt ex•fi￿A*r.$ *•tvn•rt
(a) whlth qlves m• rgasonabh cause to bdlave th* In any mat•rfal rtspect the requli¢n*nts:
l) to k••p accounung records In accordancé wlth sqcdon 386 of thq Companl•s Att 2006; and
11) io prepart accoufits whlth accord wtth the account1r￿ rKords. comply wf(h the attounting r•qulremth)ts of 396 of the
Companlas Act 2006 and with the method$ and ytnclples Of the Statement of Recommend•d Pftctlce: Accounyng and
R•portlng by Chart¢lg5.
(b) to whlch, in my oplnlon, att&ition sf¢ould be drnvn In order to ￿•blo a PFopar ￿nd￿l3￿1n9 oftht attounts to be reacl)ed.
S•rah K•y ACQ
TaxAsslst Accountants Vlctorta
300 Vauyh•ll 8riog• AO•
London
SWIV IAA
ion212021

statem•nt of finan¢l•l ActlvRI
Vor Theyear Ended 30 September 2021
2021
2020
DonattOr￿ and legad89
4,958
Charftabl¢ acmvltl
6.989
22,754
Inw#ments
35
Totsl incom
7,024
27,714
Charltabte acdv
c21,￿2)
(24,318)
Net In¢om•/(￿xndIture> foy th¢ ywrl
Net In￿rnIng/{0utyQ1nY) r•xwr
(13,978)
Oth?r r¢copnl#•d galns al￿ Iosg
Oth•r Interest ra¢•ivabl• and Imll•r Incom•
(832)
Nat mo¥•m•nt In fund•
(13,978)
Fund balancqs at l Ortob•r 2020
140.225
137.661
Furtd bal•nces at 30 S•F*en**r 2021
126,247
140,225
on paggs 6 to 9 form part tsf th•so flnandal posltlun.

Tho Brlllsh Moroccan So¢l¢ty
ststem•nt of Firtanclal Posltlon
As at 30 Septembey 2021
2021
2020
Cash at bjnk )nd In hand
127.687
141,423
127,687
Current Uabllllles
io
(Iwo)
(1200)
126,247
140,225
INCOME FUNDS
Unrestrl¢t•d fund8
126,247
140,223
126347
140,225
For the tlnaftdal year in qU8*loD the company was ￿￿1119d to und•r ￿c¥Oft 477 of tM Companl•s Act 2(KJ6 retaVng to
small tompaniès.
No m•mb6rs have requlr•l tho coM￿nY ta obtalrt an 4udSt of Its aCC￿)nts ft>r thq y In qu•stion In accord￿￿ ￿1th sectlon 476 or
thè CompaAles Act 2005.
Th• dlNctors •cknOb￿adqa th•lr r•wn$lblllty for corylylng wlth th• MqsJlrwMrts olth• wlth r•%p•rt tr 4ttouniing r•cords lor
th• prqporatlon of accounts.
The ftnandal St1￿MInts w•r• approv•d by tho Trusiees on Olrt Wl 2021.
On bthalf ofth? tyoa
Mr John Wolfe
1011212021

N¢>t¢s to the Fln•n¢lal Po¥ltlon
P(Y lTh• Year End￿ 30 SeptsM1￿ 2021
Tha 8rttj.sh Moroccan Sodety Is a re9lst•*d at tha charfdes commlssion.
1.1. 0￿5* of Ple￿ration af FIMncl41 Stat•m
The nnandal statements haye been prepared In accoydance the Chadty¥ [weming docuff*rtJ, tht Ch4rf¥es Art 2011 and
"A¢countlng aTrJ Reportlng by (hrftles.. Stat•mertt of Rècommwdèd Pratticè applica￿￿ to chafjues wÈp4rfng thdr accounis In
accordanc• wlth th• Ftnanclal R•pt>rtlng Standard appllcabla In th• UK and Republic of Ireland (FRS 102)" las am?nded ft*r
ac¢ountlng perlods ctsmmendng from l Jan(tary 2016). The Charlty Is a PUNIC 8é￿fit En￿ty as ddned by FPS 102.
The Charfty has tak•n advantage of th• prov151¢￿$ In th• SORP for chirttl•s ap￿¥1n9 FAS 102 Uptht• &klledn I nDt to prEpJr•
stattmgnt of ￿5b
Th• finartc(al statèments have deparTri from th• tharitiis (Attounts and Reports) RegUla￿onS 2008 only to the •xtert required
to provide a tru• and falr vlew. Th15 departure has Involved followlr4 thè Sthteft￿t of RKommended Pracdco for charliles
applwftg 102 rather than thg verslon of the Stknnent of Reccfflrmnded Pr•tttc• whlch 1$ rrfwr*J to 5n the Regutations but
vthlth ha5 ￿nce been wlthdrawn.
Th• financlal statements arq prgpjrqd In sLYrJlnw whlch Is th• funrllon•l curroncy of th• Charjty. Monetary arTr)unts tn thesg
financlal stat￿￿nIS ar* rounded to thg nearf £. Th• flnanclal statem¢nts have teen preparnd und•r tha hlrtorital cost
canvqntlon, n￿dIfied to Indude the r•valuatlon of freehold w0￿rtIeS and to Indudo Investment properues and ortaln flnanclal
Instrum¢nts ai falr v?lu•. Th• pdndp•l a¢counUno pollcl•s adopt•d arn s•t out b•kn¥.
1.1. Charttable fvnd•
Unr•*rict•d funds •r• 8vallJbl• for ui• at thè d1str￿On of lh• In furtheranc• of th•ritabl• obJ•ttlv•s 4tht•ss th•
fvnds hav• b•m doslgn•ted ft?r othgr purpo
Re*rfe<e¢i fvnts are subjact to spÈcffic ¢ondltlons by donors as to how thly may bÈ used. The purpDSa5 arKI us•s of th•
restrlcted funds are set out In the note5 to th• finandal stat•m•nts.
EndoWrft￿t fvnds arn subJ&t to spedfic condlb.ons by donors that the ¢aMtal mtryt ba matntir'n&4 by the Charfty.
ia. Zncomlng r•sourc¢g
In￿m& is rÉcoonlsÉd when th• Chjrfty Is l*Jally •ntr£lÈd to It •fter any perfomianc• cOnd￿Ord hava b••n m•¢ th• aFTr)unts c•n
b• rreasured relIab￿, and It Is wobabl• th)t Incom• ￿11 h rncqlv•d.
Cagh donatlons ar• r•cognSs•d on re¢•lpL Oth•r donatlons are r•c¢4Jnls•d on¢• th• a)arlty h45 bwt no￿￿•￿ ol th• donatlon,
unl•ss p•rform•nc• condltlons rnqulr• d•hrrnl of tho ameunt. In¢om tax r•cov•rabl• In rela￿on to donatlons rKdvth1 und•r
Gft or d•dds of covanant IG reco9nlsgd at th• tlm• oe the donavon.
Lega¢lgs art re¢ooni$ed on recelpt or otherwise Sf the Charfty has been nO￿ffed of an Impendlng dl*Mbutlon, the arTr)unt15
known, and receipt Is expetted. If th• amount Is not kngwn. th• l•gacy15 treated as a contlngert asset.
Revenue Is mv1w￿d #t th• ftir valua of tne cOns￿erat￿n r￿*¥•0 or racwyam ano r•Prns￿ts amounts ￿[Ya￿a for goods
nd servltss providÈd In th• nomul coursè tt bu51t*ss, nÈt of dlscounts. VAT a￿1 other ￿leS rela￿ taxo5.
1.4 C•sh
Cash and cash tquNalents Indude cash In hand, dep)stts hdd at call wlth bank4 other short-t•rm l*uld Ir)vostrngnts wlth
origlnal maturltl*s of thrqa or I￿, and bank ov•rdraft5. Bank ovwdrats 4r• shown wlthln bJTTowlngs In curr•nt
liabllltt•s.
1.5 Flnanclal In•tNm•nts
Thè Charlty has etert•d to apply the V¢*vl¥lon$ of S•c¢lon 11 'Bask Fln•ndal instnwnqnls, S•ctFon 12 Thh•r Hnond¥i
Instruments ￿SueS. of FRS 102 to all ollts flnanaaj fnstruments.
Finandal In*ruments are r￿tsUn￿Od In thq Charlw b4lance sh8etwh￿ tho Chwlty L*ctsmg¥ party to the contractual WNithns
of the Instrumtyit.
Financtal assets and 1[a￿lItIeS are offrt wlth the n& arnourts pr￿en￿ In the financkil state￿￿￿￿ when the￿ Is o tegalty
rorceable rlght tr* Set off the Fecognised arrnunts and there i5 an intention to 5th tsn a net tAsis or to roalLEe and
stttk the Iwbllty s1multaftq0￿.
Baste flnandal asS8ts. whlch I￿Ude trad• and other reofvab195 aThl cash and bank balantès, aTr Inmally measured at
transacuon ￿ce Includlng transaction costs ènd are 5ubsoquenlSy tarriod at amortlsed cost uslng thè èffÈcUve IntwLst method
unle59 th• arrangement cotsts"tuiÉS a financing transartlon, whwe th• tran5actKJn Is méasur•J at th• prasènt value of the fyjture
recelpts discounted at a mark& rate ￿ Int•r•sL Flnanclal a$sqts classltled as rKelY4blè ￿thIn one year are not amorbsed.

Not05 ttsthe Plnanclal PosItI*￿ (continual)
For The Year Endod 30
mber 2021
Basic financlal Ilabll(tles. InclL41lng trbJe and other payables and bank loans are Inltlalty rnco9nlsed at tran5ardon Pr5￿ Unl￿ tha
arrangement constltutas a financin9 transaction. where the det¢t instnmnent Is wsured at th8 w&4nt valua of the fijbjrè
payments discounted at a mark& rats of IntertsL ￿nandal Ilabllittes cla5slfied as payaN8 wlthin or* year are not anwrtiseo.
Trade payables ot41gatlorn to pay for go¢)ts or w￿ceS that hav• b08n acqthrès in the ordlnwy ulu￿8 of 0￿ratiOnS from
suppllers. Amounts payable are da5sKled as current liabSllties If payryv¥nt Is due wthin one year or less. If no¥ thw are
prgsontgd as non-turrent Iiabiliti•S. Trade ￿yableS are recognlsed In￿saIlY at transactlgn PTlce and 8ubsequenUy measured at
amordsad cost uslng the effective int•r•st m•thod.
Ftnanclal IlablllU•s ar• derecognlsÈd when th• Chrt￿5 contrJcty•l obil9attons or are dts¢h4rg•d or caneellr3J.
Donatlom and 199ad••
2021
2020
DonalJon$ and glts
4,958
4,958
3. Cth•rltabl• •cll¥ltl••
2021
2020
Membershlps and Subscrlptions
Events
6,989
1.270
13,683
7,801
Au¢tton$ and Rafflqs
6,989
12,754
4. Xnv•Btm•Dts
2021
2020
Js
PgR47

Notes to the fifianclal Posftloft (conttnued)
For The Year Ertdqd 30
mber 2021
20
2020
eruslng
FYe•lanur fees
175
1,200
88
Prfnttng p POSta9e aNJ st4tlonery
BankCharrJes
Ch*able Causas
130
370
18.138
12.107
Events
9,886
580
Expwsas
246
19,802
1,200
23,118
1,200
Shar• of 90￿mInc• costs (sae not• 6)
2021
2020
B*•l• of
•llocatlon
unt4ncy
1,200
>n¥ of th• Thtstaes (or iny pqrsons tt*nn8tted ￿th them) r•c•lv•d any remun•rntton durlng th• y•ar.
8. Emplryffts
Thw• ware no enwloy••s durfno th• ￿r.
9. Oth•r galns *x Its•H•
2021
2020
Foretgn exthange (galns) and lossès
10. Curr•it lknbllStl81
2021
2020
Trad• payable
240
Ac¢ruaFs and defThJ incoft
IA40
1200

Not•• to th• FlnAnclol l>ositl¥)n (contInU￿>
For The Year knded 30 St
•mber 2021