2023-12-31-accounts

Charlty wlslr¥llo• 1112887 MEJAAI CHARITABLE TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

MEJAAI CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION MI MiLtwl LaureErtvan M•££ Mrs El￿ van blo$8•1 Mr Phlbllp Uumann Chaiity nwnbpr 1112867 Prlnclpa 8dth•85 25 Highuoft Gardèns LoNlun NW11 OLY C￿r￿lI Fb)u8e 137- 139 Brert StfPet London NW4 4DJ

MEJAAI CHARITABLE TRUST CONTENTS Pg• exninerf5 reFQrt statement0ffin￿il ad 8818rK* sheet

MEJAAI CHARITABLE TRUST TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The tru¥tee8 present theirreport and >)))urts Yearnd￿ 31 De¢ewl>or2023. fdMn¢ial statThnt¥ havè been prepared kn acLrdarnx wilh lh8 ar££5￿tiftg potKA•s sat OLrt in n¢• 1 lo the finanryzl statements and o)mpty ￿9th thè tntst's govoming docurn￿t, Ihe ch￿l￿eS ALI 2011 aThJ "Accourkting and Reporbng by Chanti8 StatErnent of RerA)mn￿nd8d Pr8thc6 aFvbcable to cha[￿e$ Preparing tsr aoxunts in aceordanc& with the FiEtancial Repoilng Standard app￿r¥bItr In the UK and Reput41c Of Irdaw#J IFRS 1021 leffe l January 20191" The trusts olec￿ve$ are the advane•ment 8nd furtherance of the ju￿¥b relJth and Je•¥ish fdlgitrjs oduLYtlon aThY the allemation of fft amor•J fhe Jgw$h c¢mmimity throughout the worfd and thgrg has ten no d￿g6 thas• during yèar. In addttion. the Injgt Tnay provtde mure gw)Èral dOnatiOr￿ in support of oth¢r charit ac11vit￿ in vAth Enh law. Thè trust￿ have paKI dug rpgard to gutdance by thb Charity c￿￿￿[s$￿)n li de(¥ding aclmltes thè trust $l￿d undertake. AChi￿￿￿?￿ts and p9rforn￿￿Co During yèar tht tntsi supported vious thilable obFcves and Ihe amourt rdonattC4B Trhl• during the year amounted to E45.99612022: £75.￿6}. FinaA¢lal Tgvlew The statern8nt ol Ilnanual acbvitses shows a net SLwplus of £98,194 t21m . £15.770 dgfiuil oT the y•. The trust￿$ •xptrt better r￿1￿9 in the ¢))MN￿ year. St is the pow L the tnk8t Ihat ￿￿etrIC￿ have nrt be￿ d88ignatÈd for 8 8pdfic uge glKuid be M￿r￿ain0<13t a level equivalEnt to three and srx month's expendI￿re. Thg tru¥te8$ cOn￿der that rwNes al this level will ensura that, in the evw)t of a stgnificant drop In fvnding, they %wJl be able to rJJntttR the tFUSts ru￿nt aLvrfiès whlle considèral.on is given to way8 in whKh athJHional I￿)d$ may be rai3ed ThF$1gvel of ￿￿TV8# has baen maintained throughoui fhe year. ¢eto kiwtigats &X[￿Ure to th¢ moior risk strncture. yernanco and managam•nt Thè trust hwds established by a charltable trust%knl on 14 D￿[thr 2005. The tntste8¥who 8erv8d thts year and L¥> to thè dat• of ￿gI￿￿￿e ofthe fjnHn¢ial ¥tstem¢rrtST4bre: Allr Mlthaet LaLWrtvan Messel Mrs Elizabeth van Me58el Mr Phllp Ullmgnn Th9 Michael LAurent van Mess 21 Odober2024

MEJAAI CHARITABLE TRUST INDEPENDENT EXAMINEifs REPORT TO THE TRUSTEES OF MEJAAI CHARITABLE TRUST I rewt to tho tsustees on my exarrinth of th8 firwxaal &tatements L Meiaai Chwttabje TnLSt (the bustl for th• Year8nd￿ 31 D•ner 2023. Rssponsibilttlg5 #nd b￿15 of report As the trLt5tees of the trust you are rewsible tthè preparlon ofts Ilnaniizl statements in actordanlxvth thè urements clthe Ch•ibe8Aca2011 2011 Act). I w4xt in re¥peca of my wmlnaton of the trusvs ffin8rKial Staten￿nts Ln18d oth under se¢t(on 145 of the 2011 A(£ lrt CaThyiF¥J Out my examinalon I have fd10￿Ed Ihe aPF41txbl8 Dl(ecttons glv•n by the Chority Comnwssi Lfftder secaion 14515)Ib) of tho 2011 A Mknp•nd•nt•xamln•rf• ¥t•tsm•nt Yiyjr attention 1$ drawn to the tact Illat rtharity has prepared finanoal statements in ar￿)rdanC0v￿th kn4urtln9 and Reporbw ty Chaiibes prepafing their accounts in occorrlanc Y￿th thè F)rr￿al RqJoTINig Standard apFlKs￿8 in the UK and Republic of Irel8Th1 IFRS 102) In wefe￿n[ to theA￿QUntiTra and R6pDrbng by Chantie¥'. StaterRent of Rethnmwdtsd PrXlcÉ Is$￿ èn l 2005 rferred to in the oxtsnt reyu£ons has n¢w been l underand that Ihis has done in orderfor finan(i81 slatem￿ts to promde a true fatr v￿4 in acDxd8n with GenwaUyA(vWJActx)thling PraGIc• offethe forfEwtirw per#xl$ beGqnrng on orafter 1 January 2015. I ha￿ completed my examination. I confinm that no mattars have eorne to my attenti￿ in ¢OrMed￿ with the exwninailon givin9 rne Cal￿ lo beifeve that any materia] t08P8et acM￿ting rwd5 ￿￿Te kept in respa gfthe trustas required by section 130 olthe 2011 A(a: or Ihe ffinarrial statements do not accord Y￿1h those record8; or Ihe fjnan(ial merrts do Th)t compty with the app]ieatAe re4uiremeEts 0)￿nIng th? fomi and contwtt of a¢xounis set OLrtin th8 Charities IALYxJurts and Repjtsl R•gdatiDns 2¢J)8 olherthon any FwuN•mentthattt acmunts 9wea trug fairwew 1$ not8 maiter¢onsidered as part ofan lrylep8TrJent examination. I have no C(￿￿M$ and hav¢ cme attoss no other m•tt•t¥ In connacllon wih the exanmnation to attrtlon sh￿d t￿￿[￿￿ in this repr1 in ordérto onabl• a woper urylers￿￿Yj of the finandal stAtements to be reaLed. Epstsln FCA Pat•Jn Partnets Limtted Clxtrthm HtsL 137- 139 8r4ittstr•et NW44DJ Ded.' 110th2024

MEJAAI CHARITABLE TRUST STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE Accoumr FOR THE YEAR ENDED 31 DECEMBER 2023 2022 83.610 28.679 1(WJ,804 19.172 Totsl ItKome 112.289 119,976 46.584 76,307 Ngt gthW(lc4￿l on Inveslrne 32.489 {59,4391 nKw•mertln funds 98.194 (15,770) Fund ba￿ 8t 1 January 2023 549.875 S65.645 Fund balalK￿ t 31 J)9c8mbor￿23 048.069 549.875 Th9 Statern￿ of1￿claI advths includets d yiro and ios8es ￿1￿1 in th• year. The siatementoffinanual acbvits5 indudg9 all gains aThJ Ios8eg T￿￿39d in the year. Al irK¥W e¥Pendr￿1• erf¥8from ac*wb¢s.

MEJAAI CHARITABLE TRUST BALANCE SHEEr AS AT31 DECEPABER 2023 2023 2022 io 538,PAf 432.381 Cash at bgnk and har 109,128 117,514 109,128 117514 Totsl as%èts1089 curr•rt118bllltlg• 549.875 a8s•ts •xcludlng pwskin11olJllity 549,875 The fifftd8 ofth• ljugt Unre¥kncl¢d frjnds 848.089 549.875 648.069 549.87 '018ttrent$ spproved by thetrusw on 11 Odobpr2024 Mr Mit**l Larnrt van Messel

MEJAAI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 A￿oun￿ry pollcleB Charfty Infommtlon Meiaai Chltth Twst 16 an Ch8fity 06tablishad ty a tru8t d•ed on 14 Decemt 2005. 1.1 Accounllng convention The finaneial statements h4V8 bèén prepar8d In actordanc With the trusV5 tgDvwMn9 dotum•nt]. Ch￿tie$Art 2011, FRS 102 Tr Fir￿￿al ReForbTrJ Slandwd appbcat4e in Ihp UK arvj Repubk of Irelarxr fFRS 1LYf) ￿ lh¢ Chartu￿ SORP "ACc￿nt￿¥ arKI Reporting ty Charit￿.. statèment of RecrynrneT Prathce applirth to chldos PTeparfn9 thetr aLuunts in arx)jrd￿ with Ihe Financi#l Raportry Standard appjicable in the UK and R￿br￿ of IrdaTrJ (FRS 1021. 18ffeEtive l j￿u¥ 20191. Thg Intst is a Put Brfl Enlty as defin8d ty FRS 102. The tru¥t has tsken a<fvantag? ofthÈ provlskns in lh• SORP foT thwitte8 rnt to PFewe a St&wMrtaf Ca8h The financyal gtatements a￿ prepated In st8thns whith 1$ Ihe fwKlional currnntty of the In13L ￿￿818ry aryxX￿ts In these firtanc1￿ s&iiements arg rcrtmded tothe neErg8t £. revauation of inv8strneTts ￿ certain fmantial a f8ir v8lutr. The priwipa a￿￿)t￿9 pcAks 1.2 GDlng concem At the of approvirvJ the fin￿￿￿1 stater￿￿. thè trustees a roastsnajlè axpartalon ttjot the twst has adewats reEoure48 to C￿ntinUe in operatwd existen• for th8 foreseeable f4thur¢. Ttws ts trusiees conknnue to adoptthtt going concem Iw5 ofawxntin9 in pr8paring th•finan¢x4 statEnnts. 1J ChaEllal)le fvndg Uniestricte4J funds are avalatle for u88 at th• d"mtion rf the InBtees kn fLthornn¢• of their (witabl• IA Incom• In¢3)mo i¥ rècog￿8ed when tnjst Is kgalty er￿ to it after ary cornlilbJn5 Lwi me¢ Ihe can t meawred rdthy, and * is probable that be r•civ8d. Cash donatio￿ ¥8 fécLV)ised on receipt Other dO￿ti￿$ are rwnised I?￿ th8 trust l)as nolined ol the d¢)na"an, unkn perf¢Krn￿ (a)ndknon8 rèquire deferral of Ihè amour#. Incon￿ tsx recov•th in relats.an to donation5 ye￿iVed undgr GiftAid or deeds of (Trnant 18 rgrogni8ad at the Ime of the doMIon. 1.5 Exponthwe IA Flx•d assel InveJtm•nt8 Frxed inv8strnents are ilub￿￿ measwed at lrnnsaction eX￿1￿j transacaon o)5ts. and are stheouenity measur8d at frdir 8t each reporbn9 datè. Changes in fair value in net incomdlexpenthlwel forthe year. Tran83cbon are expensad as InLwrred. 1.7 Cash #nd ea8hequiv￿I Cash and cash equwalents kndude rnsh in hand, dermits at cal with banks, olher short-terni liquid investmenls wth 0ri9inal matLulb"es ol threg months or105s, and bank ovor(Ir8ft& Bart overthats arè shown thin trrtNTowwigs In current liabilibtrs.

MEJAAI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 At¢ountlry pollcteB {CrJnUnued) Bastc financ4al assets, indude d#btL¥S and cash aThJ bank balances. inthally measured at tran&￿lan syice indudiro transadion 078ts and afvs4Wu8nUy canfjed at amorlw o)st wing the effedi¥e Intèrèst methrA1 U￿•s$ a￿ngen￿nI constilut¢¥ 4 ffinwK¥ng trarÈsaction, wttere ￿ transadton 1$ rnea6u￿d at preserbl Val￿ OF th& ftrturè re￿pts di8(¥JLWrted at a rnaTkgt rat8 d iTrtete5t. FaWr￿al astets 8acfinancial Irdknlties, indudng cTrrfrtorn and bank kAn8 ar8 ￿￿alty retxgnised at trwion price U￿esS 8Tharynont constitutes a finantyng tranwtron, vthere thè debt ts)sts￿￿ent i8 measured at Ihg présent vaiup of the pawy￿nts disCow)￿ at a market Trte of interEsL FinanL¥al classTW as pay8t40 ithln one yewaTr nOt9En￿bselL Finanryo1 liabllrfl￿ are d¥ewnised the tr￿t'S cl￿trA￿U￿ a￿[ga￿an6 exwe u are dixlwged or an￿lted. and as8umpbons abtyjt the alrthint of a￿ts and lia￿lilIeS that are not Tradity apparÈrt frcffl ott Sourc￿ The ￿tim#￿5 and associated assumoions based on historical 8xperien￿ and rJtherlad¢)rnthat The egUmates and underfyin9 a88unVtto￿ are ¢Jn ￿ ongoing bastg. Rev181ons to xcounfjThJ e5tifrMtes arts recf•Jnised in the period in whk the estsmate is Teirised there th¢ reviston affeds cty that period. ¢r lh& per￿ of the w$vJn fuim porkjds the revision affe(ts b(th ojrrent and futsye pgnods. Incomofrorn don•tion¥ and ￿Bac185 knd Z023 2022 Donakn$ and 83,610 100.804 fvndb funds 2022 Interest and d•W￿d$ ree*ivabl• 28,879 19.172

MEJAAI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED} FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Donations Surny expwffts 45.998 75.886 441 46,584 76,307 Anatysl8 by fund Unrestricted fioMIs 46.584 76,307 e ofthe trusteeB {or any iy)nneL•d with them) r•c•vRd any rerrthtrHttc￿ duriThJ ￿r. The a¥ry• morth rnnknrof•mpkn>w8 dwing the ye8rwas: 2023 N•tyin•lllosses) on Inve•bnpnts UnT8￿￿d Unreslrfrted ftjnds 159,4391 Tax•tlon The diarlty is exwwrtfrom lax on and gain f4iig wlhin 5¢¢kn 505 oftheT8xasArt 1988 or aw 252 oflhe Taxation ofCharg8￿• GainsAct 1992 tothg extentthatthese are appkd ts> its ob￿kn.

MEJAAI CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMEMfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 In¥o8tnw Cost orvaluatlon At 1 January 2023 Addrtions 432.381 77.100 DW$ 13.009) At 31 CEL¥rtr 2023 538.941 At 31 Dwmber 2023 538.941 At 31 D￿Th￿r2022 432.361 11 Unmtrl¢t•d fjJndB The unre5tsided funds ofthe ¢J)anty (x>rnw"se thg of donation$ and graiitsvthth 8[¥ not sLty(lo spgjfic ¢on(kns by donors and gfdntors asto howthey may b8 used. indud• trsiwd funds thrtt hav• b•en set out ofwKeth(tsJ funds tythe tr1￿ for purpog At l January Inoynlng R860ur¢•s Galn¥ and At31 Gts)eral fundB 549,875 112,289 (46.5841 848.C69 Prwlow y•ar.' At l JanvBry I￿ornIng Rogourro8 2022 rnsourw eypendod Galns and At31 2022 G￿or37 fimd6 565,645 119.976 (76.30n (59.439) 549,875 12 Rglatsd pa￿ transactlon8 There no discknsable rel8tvJ p8ty transacdon3 dlufjng the yeOF (2022.. ntsne).