**Company registration number: 05460115 Charity registration number: 1111703**
**Annual report and unaudited financial statements for the year ended 30 September 2025**
**for**
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Contents page**
## **for the year ended 30 September 2025**
||**Page**|
|---|---|
|**Trustees' report**|**2**|
|**Independent examiner’s report to the trustees of THE BRITISH MOROCCAN SOCIETY**|**5**|
|**Statement of financial activities**|**6**|
|**Balance sheet**|**7**|
|**Notes to the financial statements**|**8**|
|**Detailed statement of financial activities**|**15**|
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Trustees’ report**
## **for the year ended 30 September 2025**
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 30 September 2025. 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 1 January 2019).
## **Objectives and activities**
## **Objectives and aims**
The purpose of the British Moroccan Society (BMS) is to create opportunities for social, cultural, educational, business and charitable activities, continuing to contribute to the strong relations started 800 years ago between the UK and Morocco.
Aims
The BMS aims to foster:
Knowledge of Morocco in the UK and vice-versa
Interest in Moroccan and British culture and art and the development of cultural exchange between the two countries
Social contacts between those interested in the two kingdoms Commercial, economic and touristic links and exchanges Educational collaborations and connections
Events to raise money for charitable causes in Morocco
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## **Achievements and performance**
## **Charitable activities**
Objectives of the BMS achieved through events, activities, and fund-raising were: Number of members increased especially among young professionals and university students. Growing number of cultural organisations and festivals in UK and Morocco collaborating or partnering with the BMS.
Regular, well organised, enjoyable, interesting events; good socialising and networking opportunities. Commitment and small donations to worthy charitable causes in Morocco.
A particular focus was on charitable activities to tackle the devastating earthquake in Morocco.
## **Financial review**
## **Financial position**
A contingency fund of £10,000 is retained in a NatWest Business Reserve Account. The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Principal risks and uncertainties**
1
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Trustees’ report - continued for the year ended 30 September 2025**
## **Structure, governance and management**
## **Governing document**
The Charity is a company limited by guarantee and has no share capital. The Directors have no interest in the members’ funds.
The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
Dr Ali Bahaijoub Benedicte Clarkson Ali Kasmi Anthony Layden Lord Francis Newall Dr Hansdev Patel Graham McCulloch Mike Wood John Wolfe
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees’ report was approved by the Board of Trustees.
## **Reference and administrative details**
## **Company registration number**
05460115
## **Charity registration number**
1111703
## **Trustees**
The trustees shown below have held office during the period from 1 October 2024 to the date of this report.
Dr A BAHAIJOUB Other B Clarkson Other A Kasmi Other A Layden Other L Newall Dr H Patel Other G McCulloch Other M Wood Other J Wolfe
2
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Trustees’ report - continued for the year ended 30 September 2025**
## **Reference and administrative details - continued**
## **Registered office**
2nd Floor 33 Newman Street London London W1T 1PY
## **Independent examiners**
SGS & Co Accountants & Business consultants LTD 72 Spitfire road Southam CV47 1AD United Kingdom
Company registration number: 05460115 Charity registration number: 1111703
Trustees — the trustees shown below have held office during the period from 1 October 2023 to the date of this report:
Dr A Bahaijoub, B Clarkson, A Kasmi, A Layden, L Newall, Dr H Patel, G McCulloch, M Wood, J Wolfe Registered office: 2nd Floor, 33 Newman Street, London, W1T 1PY Independent examiners: SGS & Co Accountants & Business consultants LTD, 72 Spitfire Road, Southam, CV47 1AD, United Kingdom
This report was approved by the trustees on 16 July 2026 and signed on their behalf by:
Dr A BAHAIJOUB, Trustee 16 July 2026
3
## **Independent examiner’s report to the trustees of THE BRITISH MOROCCAN SOCIETY**
I report on the accounts of THE BRITISH MOROCCAN SOCIETY (the “charitable company”) for the year ended 30 September 2025.
## **Responsibilities and basis of report**
As trustees of the charitable company (and also 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 charitable 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 charitable company’s accounts carried out under section 145 of the Charities Act2011 (“the 2011 Act”) and in carrying out my examination, I have followed all applicable Directions given by the Charity Commission under 145(5)(b) of the 2011 Act.
## **Independent examiner's 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 charitable 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.
Gabriele Schiavone SGS & Co Accountants & Business consultants LTD 72 Spitfire road Southam CV47 1AD United Kingdom
Date: 16 July 2026
4
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Statement of financial activities for the year ended 30 September 2025**
|**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
**Total**
**Expenditure on:**
Charitable activities
5
**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought**
**forward**
**Total funds carried**
**forward**|**2025**
**Unrestricted**
**funds**
**£**
42,595
70,332|**2024**
**Total funds**
**£**
235,721
67,807|
|---|---|---|
||112,927|303,528|
||(124,886)|(308,103)|
||(11,959)
124,887|(4,575)
129,462|
||112,928|124,887|
5
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Balance sheet**
## **as at 30 September 2025**
|**Note**
**Current assets**
Cash at bank and in hand
12
**Net current assets**
**NET ASSETS**
**The funds of the charity:**
Unrestricted funds
**TOTAL FUNDS**
13|**£**
112,928|**2025**
**£**
112,928|**£**
124,887|**2024**
**£**
124,887|
|---|---|---|---|---|
||||||
|||112,928||124,887|
|||**112,928**||**124,887**|
|||112,928||124,887|
|||**112,928**||**124,887**|
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the Board of trustees and authorised for issue on 16 July 2026 and signed on its behalf by:
Dr A BAHAIJOUB, Trustee 16 July 2026
6
**THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Notes to the financial statements for the year ended 30 September 2025**
## **1 Statutory information**
THE BRITISH MOROCCAN SOCIETY is a charitable company registered in England and Wales. Its company registration number is 05460115 and its charity registration number is 1111703. The charitable company is limited by guarantee. Its registered office is 2nd Floor, 33 Newman Street, London, London, W1T 1PY.
## **2 Accounting policies**
## **Basis of preparing the financial statements**
These financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
## **Going concern**
In preparing these financial statements, the trustees have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the charitable company’s ability to continue as a going concern. In making this assessment, the trustees take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The trustees consider that the charitable company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
## **Income**
All income is recognised in the Statement of financial activities once the charitable company has entitlement to the funds, it is probable that the income will be received and and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
7
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Notes to the financial statements - continued**
## **for the year ended 30 September 2025**
## **2 Accounting policies - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **3 Income from donations and legacies**
|Gifts
Donations|**2025**
**Unrestricted**
**funds**
**£**
(1)
42,596|**2024**
**Total funds**
**£**
-
235,721|
|---|---|---|
||42,595|235,721|
## **4 Income from charitable activities**
|Charitable Activities
Membership
Events|**2025**
**Unrestricted**
**funds**
**£**
70,332|**2024**
**Total funds**
**£**
67,807|
|---|---|---|
||**2025**
**Unrestricted**
**funds**
**£**
3,026
67,306|**2024**
**Total funds**
**£**
3,800
64,007|
||70,332|67,807|
8
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Notes to the financial statements - continued for the year ended 30 September 2025**
## **5 Expenditure on charitable activities Analysis by type of fund**
|Charitable Activities
**Analysis by type of expenditure**
Charitable Activities
**6**
**Direct costs**
Other costs|**2025**
**Unrestricted**
**funds**
**£**
124,886|**2024**
**Total funds**
**£**
308,103|
|---|---|---|
||**2025**
**Direct costs**
**(see note 6)**
**£**
124,886|**2024**
**Total**
**£**
308,103|
||124,886|308,103|
||**2025**
**Unrestricted**
**funds**
**£**
124,886|**2024**
**Total funds**
**£**
305,088|
## **7 Support costs**
Support costs, grouped by function, are apportioned to activities as follows:
|Charitable Activities
Support costs, grouped by function, are analysed as follows:
Other costs|**2025**
**£**
-|**2024**
**Total**
**£**
3,015|
|---|---|---|
||**2025**
**£**
-|**2024**
**Total**
**£**
3,015|
9
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Notes to the financial statements - continued for the year ended 30 September 2025**
|**8**
**Independent examiner’s remuneration**
**2025**
**£**
Fees paid to the charitable company’s independent examiner for:
**9**
**Trustees’ remuneration and expenses**
The trustees did not receive any remuneration or other benefits in either year.
**Trustees’ expenses**
No trustee was reimbursed for expenses incurred in either year.
**10**
**Employees**
During the year the average number of employees was Nil (2024 - Nil).
No employees received emoluments exceeding £60,000 in either year.
**11**
**Comparatives for the Statement of financial activities**
**Income from:**
Donations and legacies
Charitable activities
**Total**
**Expenditure on:**
Charitable activities
**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought forward**
**Total funds carried forward**|**2025**
**£**|**2024**
**£**|
|---|---|---|
|||**Unrestricted**
**funds**
**£**
235,721
67,807|
|||303,528|
|||(308,103)|
|||(4,575)
129,462|
|||124,887|
10
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Notes to the financial statements - continued for the year ended 30 September 2025**
## **12 Cash at bank and in hand**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Bank deposit accounts|112,928|124,887|
## **13 Movement in funds**
|**Unrestricted funds**
General fund
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Total funds**|**At 1 October**
**2024**
**£**
124,887|**Income**
**£**
112,927|**Expenditure**
**£**
(124,886)|**At 30**
**September**
**2025**
**£**
112,928|
|---|---|---|---|---|
||**At 1 October**
**2023**
**£**
129,462|**Income**
**£**
303,528|**Expenditure**
**£**
(308,103)|**At 30**
**September**
**2024**
**£**
124,887|
||**At 1 October**
**2023**
**£**|**Income**
**£**|**Expenditure**
**£**|**At 30**
**September**
**2024**
**£**|
||129,462|303,528|(308,103)|124,887|
## **14 Analysis of net assets**
**At 30 September 2025**
|**Current assets**
Cash at bank and in hand
**Net assets**|**Unrestricted**
**funds**
**£**
112,928|
|---|---|
|||
||112,928|
11
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Notes to the financial statements - continued for the year ended 30 September 2025**
|**14**
**Analysis of net assets - continued**
**At 30 September 2024**
**Current assets**
Cash at bank and in hand
**Net assets**|**Unrestricted**
**funds**
**£**
124,887|
|---|---|
|||
||124,887|
12
_The detailed statement of financial activities which follows is for information purposes only._
_It does not form part of the statutory financial statements._
13
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Detailed statement of financial activities for the year ended 30 September 2025**
|**INCOME**
**Donations and legacies**
Gifts
Donations
**Charitable activities**
Membership
Events
**Total income**
**EXPENDITURE**
**Charitable activities**
Sundries
Bank charges
Events
IT expenses
Accounting Adjustment
Transport and postage
Donation to charities
Freelancer fee
**Total expenditure**
**NET EXPENDITURE**|**£**
(1)
42,596|**2025**
**£**
**42,595**
**70,332**|**£**
-
235,721|**2024**
**£**
**235,721**
**67,807**|
|---|---|---|---|---|
||3,026
67,306||3,800
64,007||
||846
109
22,225
701
-
1,005
100,000
-||-
158
34,695
522
(3,280)
11,828
261,165
3,015||
|||**112,927**
**(124,886)**||**303,528**
**(308,103)**|
||||||
|||**(124,886)**||**(308,103)**|
|||**(11,959)**||**(4,575)**|
_This page does not form part of the statutory financial statements._
14
## **THE BRITISH MOROCCAN SOCIETY**
**(limited by guarantee)**
## **Detailed statement of financial activities - continued for the year ended 30 September 2025**
|**£**
**SUPPORT COSTS**
**Other**
**TOTAL SUPPORT COSTS**|**2025**
**£**
**£**
**-**
**-**|**2024**
**£**
**3,015**|
|---|---|---|
|||**3,015**|
_This page does not form part of the statutory financial statements._
15