Liverpool Arabic Centre Charity number 1132186 A Company limited by guarantee nurnber 05536638 Annual Report and Financial Statements for the year ended 31 March 2025 gmcas Greater Merseyslde Communlty Accountahcy Servlce Llverpool Arabic Centre Annual Report and Financial Statements for the year ended 31 March 2025 Contents Page Trustees, Annual Report 2to7 Independent Examiner's Report Statement of financial activities Balan￿ sheet 10 Statement of Cash Flows Notes to the accounts 12to 17 Prepared by the Greater Merseyside Community Accountancy Servlce Liverpool Arabic Centre Trustees. report continued Revlew of progress and achlevements Annual Report 2024 - 2025 LAC'S Trustees Re LAC'S Board of Trustees consists of Emmeli Suiidqvist, Chair, Mohamed El Gadhy? Treasurer and Coinpany Secretary, Michele Ross, Abdulbasit Mulhi, Gill Rowlands and Mohamed Galal Elibaas as Trustees, We continue to observe an ongoiiig year-on-year growth in the IlLunber of individuals experiencing multiple, complex issues. These challenges include financial hardship, fuel and food poverty, health inequalities, poor housing conditions, and cultural and social isolation all of which negatively impact einotional health and well-b¢ing. The LAC, s Board of Trustees is extreinely graleful to our funders, partnei's, and networks. Your support enables our valued team of staff and volunteers to deliver a multi-faceted program of early intervention and support that is shapcd by, and directly responds to, thc needs of local pcopl¢. We ar¢ proud of our statTand volunteers, who continually go the extra mile and remain committed to ensuring that thc needs of local people i'emain at the heart of LACS, work. Review of ro ress and achievements 2024-2025 The following provides an insight to the serviccs and projects delivered during 2024- 2025 Smoke-Free Awareness Is a new project that raise awareness of the harms of smoking through community worlcshops, social media campaigns, and youth provision ￿]d education progrELmme, while engaging thc oommuniLy through Very Brief Advice (VBA) interventions in collaboration with Smolcefree Liverpool aiid NHS partners to encourage and support individuals to qiiit. It also seeks lo strengthen referral pathwdys to Smokefree Liverpool and provide ongoing follow-up support to hclp individuals maintain a smoke-free lifestyle. The project has engaged with 163 participants iii a range of advice and stop smoking aclivities over I I sessioiis. Education Project Our educational project focuses on teaching the Arabic language lo children aged 5 to 16. Operating fiDm the Granby Adiilt Learning Centre, our program provides culturally enricliing lessons that helps young learners develop strong Arabic language skills while connecting with the Arabic-speaking world. The education prograinme suppotts children and young people iii developing a sense of cultural pride and b¢longing. During the 2024-2025 acadeinic year, we pi'oudly wclcomed a total of 179 students representing 27 different nationalities, reflecting the rich diversity and inclusive spirit of our school community. School HAF Activity During 2025, we successfully delivered our Holiday Activities and f4ood (HAF) programme at Belvedere Acadeiny across the EcisLer, May, Suinmer, and Winter holidays. A total of 180 children from diverse ethnicities, faitlis, and backgrouiids participated in the activilies. The prograinme provided a safe, inclusive, and engaging environment where children enj oyed a raiige of educatiOll(il, creative, and physical activities, along with iiiitritious Iiieals, helping to promote wellbeing? inclusion, and community cohesion. .llealth & Ivellbeing This initiative makes a significant contribution to improving the health, well-being, and confIdence of individuals within Arab, Middle Eastern, and North Afi'ican coimmunities. We achieve this by promoting healtli ier lifestyles, strengthening connections with health pl￿reSSIonal3, and actively working to redlice social isolation. Through a combination of bilingual advocacy, organised group activities, and dedicated collaboration with local health services, the project supports individuals in accessing necessary care, improving their physical and mental health, and building stronger social connections within the community. The projecl successfully sUPPOrted 1,377 participants, resulting iii demonstrable improvements in health, well-being) and confideiice across the cominunity. Specifically> participants reported benefits including better mental health, rediiced debt, improved housing and finaiicial stability, and enhaiiced access to crucial health services. Community Champions Our Coinmiinity Champions project, wliiLh locuses on eiigaging and siipportin&y Ai'ab coininiinilies t'acing signi ficant health ineq ual i tie8 aiid coinplex challeiiges liiilced LO m igii'2k tioi) aiid displaceineiit, Building oli three yel¢l'S of successful delivery, Ihis prograinme provides cc)mpreliensive services: inLluding healtli checl¢s, I'Lferra18: works110ps, aiid advocacy.. delivered froiii dcdicated cninmiinity spaccs. A cor¢ c()mponenl of the project is the training of sLalf and volunlLers io ensLire eftcLttive and Gultural ly %ensitive comrnLinity engagement. Thi'oiigh strategic parti)ei'shi ps, evcnls, and iii uliiliiigual coinmunications, Ihe initiative works ti) fostei. 'usl, rLduLe barri¢rs to aLcessiiig healihcc11'e, dnd promote overall wellbeing 1¢ cioss diverse Loimmunity setlingys. The project engaged a totic l of 51 O paiticipaiits on one-to-one support only. Youth & Community Project The programine is funded by the Youth and Community Grant that replaced the Community Resoui'ce Grant (CRG). It supports the social and cultiiral incliision of young people of Arab heritage aiid to str¢ngthen local communities. Its key objectives arc fost¢ring cngagemenl, leadership, Etnd positive development. building community and cross generationallcultural connections. and promoting inclusion, creativity, and rcsil iencc. Sessions are delivered at Harthill Community Centre - activities are co-designed with service users, ensuring participants gain sense ofownership and pride, Our bilingual advocacy drop-in sessions at LAC office supported inore than 444 people with guidance and support on health, education, housing? benefits, ￿ld welfare SUPPOTt. Awards flor All Funding Enabled us to increase our capacity to Irleet the needs of Inore local people support people from Arab and r¢fugee communities. We were able to extend advocacy, health acccss, and wellbeing support during our daily one-to-one drop-in services, health clinics, and woineii's activities, helping reduce hardship, improve health, and bLiild community connections. Digital Project Vodaphone Sim Card Is a new service we offer to support newly arrived asylum seekers aiid vulnerable individuals in Merseyside, The projeci provides free prepaid SIM cards and iiiternet access, helping service users to reconnect with family and friends both locally and internalioiially, By reducing barriers such as financial h￿'dshIp9 social isolation, and homesickness, the project promotes emotioiial well-being, a sense of belonging, and sinoothcr integration into the community. UKSPF Resilience and Capacity Project This investm¢nt has helped us to improve the efriciency and delivery of LAC'S services tlirough updated PCS and technology. This equipment has been vital in providing the means to review and update all our data and reporting> to speed up services delivery and to offer servic¢s iisers safe access to inforiiiation and learning resources during supervised sessions. Next steps: LAC is committed to continuously reviewing service user data and feedback gathered through qLiestionnaitEs and Consultations. This ongoing process allows us to better understand local needs and ensures we can continlially adapl, grow, and improve our services. Our aims for the nest 12 months are to increase our multiyear funding to: Ensure continuity of service provision, Increase our staff and volunteer capacity to widen our reach and lielp more people. Grow our service provision for children and young people, supporting their integration and increased sense of belongiiig and cultliral pride. We iiri focusing on Lnsuring the cc)ntinuity of providing a safe spaL¢ for people seLkiiig sanctU Mersey care S Foiindation 'frust, Communit Iiic > Gran t Learnin Services eBe vederG Academy >She ter Housin > Citizen Advice Liver ner roject P us > Mei'seysi ePla Action Gi'ou >Vo one U.K >Jo 11 Moores Universi > FIarthi outh Centre Savera UK. ni tar rama ou to our pa ners estiva usion 'feam ool (Advice on Prescri MPA Liverpool Arabic Centre eserve po LAC'S Board o'FTriistees opei'ates a robust reserve policy which they review as part of their risk management strategy four times per year. The organisation's reserve covers a minimum of three rnonths ruiining cost should the orgaiiisalion riin iiito riiiancial difficLSlties. Reserves are made to ensure the organisation can effLctively Inanage unforeseen situation and additional cost. Perceiitage of reserve is used for the renewal of office equipment in response to identified needs. The Board of 'rrustees aims to build upon reserves and generate additional incomcs to support the recruitment of a senior post which they have identified as central to progressing the organisatioiial development opportunities. Risk Management The trustees have assessed the major risks to which the charity is or may be expos¢d, and in pariiculai. those related to the operations and financing of the charity. It is satisfied that by reviewing its policies, procedures and sysleins I'egularly it is miti atin its ex osure to ma or risks. Statement of Directors, responsibilities Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming i'esources and application of IEsources, including the incoime and expendilure OF the charity for that period. In preparing those financial statements, Ihe trustees are requircd to: Select suitable accounting policies and apply them consistently" Obsetwe the rnethods and principles in the Charities SORP. Make judgements and estirnates that are reasonable and prudent. State whether applicable UK accouiiting standards have been followed subject to any material departures discloscd and explain¢d in the financial stat6in¢nts' Prepare the financial staternents on a going concern basis unless it is inappropriate to piesurnc that the charity will continiie in business. The trustees are respoiisible for keeping proper accounting records thal disclose with reasonable accuracy at any time the financial position of the Gharity and enable them to ensure that Lhe rinancial stateinents comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for talcing reasonable steps for th¢ prevention and detectioii of fraud and other irregularities. Appro d by the Board on 26 November 2025 and signed on behaifof the directors by.. mel Chair Reference and Administrative Details Liverpool Arabic Centre Cliarity number 1132186 A Company limited by guarantee nuniber 05536638 The trustees, who are the directors of the coinpaiiy for tlie piirposes of conipany law. are pleased to present tlieir report and financial slatements together with the independent examiner's report for the year ended 31 March 2025. Name Eninieli Sundqvist Mohamed El Gadhy Michele Ross Abdulbasit Mulhi Gill Rowlands Mohamed Galal Eliba Position Dates Treasurer and Coiiipany Secretary Companysecretary Method of appointment Recruitment of new trustees is open, and focused on creating a diverse and effective Board Registered address Tiber Enterprise Facilities Tiber Street Liverpool L8 OTP Bankers HSBC 23 Allerton Road Liverpool L182DA Independent examiner Jane Williams MAAT Greater Merseyside Community Accountsncy Service Beacon Building College Street St Helens WA10 1TF Governing document The organisation is a company limited by guarantee, incorporated on 15th August 2005 in the name of Liverpool Yemeni Arabic Club Limited Company Number 05536638 and registered as a Charity on 19th October 2001 Charity number 1132186. The organisation name changed under special resolution dated 13th January 2006 to Liverpool Arabic Centre The organisation was established under a Memorandum of Association, which established the objects and powers of the company and is governed under its Articles of Association. Objects of the organisation The objects of the charity are to advance the education of the public, in particular amongst the Arab community in all aspects concerning Arabic language, history, cultural heritage and identity. To relleve p)verty Snd to advance education amongst the arabic community and in particular by the provision of training, advice and counselling. To work towards the elimination of racial discrimination and to protnote good relations between persons of different racial groups. Reference and Administrative Detalls Liverpool Arabic Centre Charlty number 1132186 A Company limlted by guarantee number 05536638 AcGountant Jane Williams Greator Merseyslde Community Accountancy Servlce Beacon Building College Street St Helens WA10 1TF Approval This report, which has been prepared in accordance with the provisions in thecompanies Act 2006 relating to small companies, was approved by the trustees on 26th November 2025 and signed on their behalf by: Independent Examin•r's report to the trustee5 of Liverpool Arablc Centre I report on the accounts of the charity for the year ended 31 March 2025 set out on pages 9 to 17 Respective responsi bilities of the Trustees and examiner The charity's trustees (who are also the directors of the company for the purposes of company law) are r￿ponSIble for the preparation of th6 accounts. The trust8es Consider that an 8udil is not required for this yèar under section 14412) of the Ch8rities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company18w and is eligible for independent examination, il is my responsibility to.. El examine the accounts under section 145 of the 2011 Act., El to follow the procedures laid down in the general directions given by Ihe Charty Commission undar section 145{51{bl of the 2011 Act- and fl state whether particular matters have come to my attention. Basis of Independent examlner's statement My examination was carried out in accordance wiEh the general Directions given by th& Charity Commissioners. An examination includes a review of the accounting r8cords kept by the charity and a comparison of the ￿countS present8d with thos8 record8. It a180 includes Consideration of any unusual items or disclosures in the accounts, and seeking axplanalions 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 Yrue and fair vi&W and the r&port 18 limited to those matters set out in the Statement b81ow. Independent examlner's stalement In connection ￿th my examination, no matter has com8 to my attenlion.. 11 which gives me reasonable cause to believe that in any material respect the requirem@nts'. to k8ep accounting records in accordanc8 With section 386 of the Companies Act 2006., and Q lo prepare accounts which accord with the accounting records and lo comply with the accounting requirements of section 396 of the Companies Act 2006 and with the m8thods and principles of the Statement of R8commend8d Practice.. Accounting and Reporting by Charities have not been met., or 2) to which. in my opinion. attention should b8 drawn in order to enable a proper understanding of the accounts to b reached. Jane Will MAAT Greater rseyside Community Accountancy Servlce Beacon Building Colleg& Street st H818ns WA10 1TF 26th November 2025 Liverpool Arabic Centre statement of Financlal Activities (Includlng Income & Expenditure Account) for the year ended 31 March 2025 Notes 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2024 Total funds Income from: Donations and legacies InGome from charitable activities Other incoming resources Investment Income Total incomlng resources 141 (51 {6) {7 12,480 15,418 49.174 810 77,882 1 ,480 .709 4 ,174 810 1£ ,173 46,025 125,178 2.955 998 175,156 115,291 115,291 Resources expended Charitable aGtivities 181 152424 159787 Net Incoming l {outgolngl resources 4,894 35,855 40,749 15,369 Transfers botween funds 60,199 (60,19S) Not movement In funds 65,093 (24,344) 40,749 15,369 Reconclllatlon of funds Total funds a8 at 1 April 2024 Total funds as at 31 March 2025 102251 143,000 18al 88,269 54,731 102,251 The above statement includes all gains and108es recognised during the year. All activities are regarded as continuing. Comparative figures for the previous year by fund type are shown in Note 15. The Notes on pages 12 to 17 form an integral part ofthese accounts, Llverpool Arabic Centre Charity number 1132186 A Company limited by guarantee number 05536638 Balance sheet as at 31 March 2025 2025 Unrestricted 2D25 Restricted 2025 Total 2024 Total Fixed Assets Tangible Assets Total fixed assets (101 143 143 143 143 285 285 Current Assets Debtors and prepayments Cash at bank and in hand Total current assets 20,191 80,201 100,392 20,191 134,932 155,123 (121 54,731 54,731 124,617 124,e17 Current liabilities: amounts falllng due within one year Creditors (due within one year) Total current Ilabiliti8S 1131 12,266 12.266 12,266 12,266 22,651 22,651 Net Assets 88,269 54.731 143,000 102,251 Funds of the charity Restricted Funds Unrestrictecl funds Total Funds 54,731 54,731 88,269 143,000 79,075 23,176 102,251 88,269 88,269 54,731 The trustees (who are also the directors of Ihe company for the purposes of company law) confirm that for the year ended 31 March 2025 Ihe company was entitled to exemplion from audit undèr section 477 of tho Companies Act 2006, and the members have not required the company to obtain an audit of its accounts for the year in question in accordanc8 with section 476 of the Act the trustees aCkno￿edge their responsiblities for Gomplying with the requirements of the Act with respect to acKountlng records and the preparation of accounts Th& notes on pages 12 to 17 fom an integral part of these accounts. Thes8 accounts, which have been prepared in accordance with the provlsions in the Companies Act 2￿8 relating to small Companies, were approved by the trustee8 on 26th November 2025 and signed Dn their behalf by.. ohamed El Gadhy Director l Trustee 10 Liverpool Arabic Centre STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2025 2025 Tcial 2024 Toial Cash flows from operatlng actlvlties: Net incomel{expenditure) per SOFA Depreciation Investment income Ilncrease)Idecrease in debtors Increasel{decrease) in creditors 40,749 142 (810) (20,191) 15,369 142 (998} 7,078 (5,502) 16,089 151 9,505 Cash flows from Investing activities Investment income 16 810 Net increasel{decraase In cash: Total cash as at l Aprll 2024 Total cash as at 31 March 2025 10,315 124617 134,932 17,087 107 530 124,617 Th8 notes on pages 12 to 17 form an integral part ofth@se accounts. 11 Llverpool Arabic Centre Notes to the accounts for the year ended 31 March 2025 1 Basls of preparation These accounts (financial statements) have been prepared under the historical cost convention, 1.1 with items recognised at cost or transaction value, unless otherwise stated in the relevant note(sl, in accordance with.. (a) The Charities Act 2011 (b) The Companies Act 2006 (c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. FRS 102 (d} Accounting & Reporting by Charities,. Statement of Recommended Practice (Charities SORP FRS 102) (effective January 2019) 1.2 The charity meets the definition of a public benefit entity as defined by FRS 102 The trustees consider that there are not material uncertainties about the charity's ability to continue as a going concern. 2 Accounting Policies 2.1 Fund accounting (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furthersnce of the objects of the charity. (b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, orwhen funds are raised for specific purposes. (c) The purposes of the funds are shown in Note 82. 2.2 Income (a) Income is recognised and included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the income,. receipt is probable., and the monetary value can be measured with sufficient reliability. (b) Where income has related expenditure (e,g. projects}, the income and related expenditure are reported gross in the SOFA. (c) Bank interest is recognis6d when credited to the account. (d) Gift Aid, where appropriate, is recognised in the same accounting period as the donation to which it relates. le) I ncome, which is subject to conditions that the charity has yet to fulfil. or which is specifically for use in a future accounting period. is treated as deferred income. 2.3 Expendlture and liabilities (a) Expenditure is recognised on the accruals basis. (b) The charity is not registered forVAT, thus all costs are shown inclusive ofVAT charged. (c) Liabilities are recognised as socn as there is a legal or constructive obligation to pay out resources. (d) Governance costs include the costs of preparation and examination of the statutory accounts. the cosl of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters. 12 Liverpool Arabic Centre Notes to the accounts for the year ended 31 March 2025 2.4 Tanglble Fixed Assets (a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or, if gifted, at thelr value on receipt. Rates of deprecistion Building Improvements., Fixtures and fittings.. Equipment 2A Debtors (a) Debtors are recognised at the settlement amount due, (bl Prepayments are valued at the amount prepaid. 2.6 Cash (a) C8sh comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturily date cf three months or less from the date of acquisition or opening of the deposil or similar account. 2.7 Creditors (a) Cr8ditors 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 or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice 8mount. (b) Accrued charges are nomially valued at their settlement amount. 2.8 Taxation The charity is not liable to income tax or capital gains tax on its charitable activities. 20 % straight line basis to nil 150/D Straight line basis to nil 20 % straight line basis to nil 3 Transactions with trustees and related partigs One trustee received out of pocket expenses (note 14) during the accounting period. Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisationl. it 18 inevitable that transactions will take p12ce with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102. 13 Liverpool Arabic Centre Notes to the accounts for the year ended 31 March 2025 4 Donatlons and legacles Unrestricted funds Restricted funds Total funds Totsl funds Donations 12,480 12,48D 12,480 12,480 46,025 48,025 S Income from charltable activities 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2024 Toial funds Liverpool City Council". Community Resoum Gra Liverpool City Council.. Community Champions Liverpool City Council.. Austin Smith Merseycare NHS Fdtn Trust LCVS., Health & W811bging Programme LCVS. CIF MPAC.. HAF Activities Sutton Croft., HAF Activities TNL.. Community Fund Liverpocl University UK Resiliance & Capacity Donations 11,081 11,081 30,000 400 10,000 26,801 I,OCwJ 39,771 14,155 1,760 30,485 30,000 40D 46,431 46,431 1,700 15,000 19,710 2,050 1,700 15,000 19,710 2,050 3,819 518 130,709 3,819 518 15,418 1,206 125,178 115,291 6 Other Incoming resources fr¢Jn charitable activities Unrestricted ftjnds Restricted funds Total funds Tota funds Contributions 49,174 49,174 49,174 49,174 2,955 2,955 7 Investment Income Unrestr￿ted funds Restricted funds Total funds Tot81 fvjnds Bank Interest Received 725 725 725 725 998 14 Liverpool Arabic Centre Notes to the accounts for the year ended 31 March 2025 8a Restricted funds summary Balance blf Incoming Outgoing Transfers Balance cjf Liverpool City Council. CC Liverpool City Council.. HAF Austin Smith Liverpool University TNL: Community Fund LCVS: CIF LCVS: Health & Wellbeing 26,902 31,566 30,000 16,700 4CM) 2,050 19,710 1e,760 16,699 430 29 13,500 (26,902) (31, 567) 11,240 2,021 6.210 1,760 (1,760) 46431 115,291 79.075 79,436 {60,199) 54,731 Purpose of restricted funds As outlined in the trustees, repcrt 9 Govemance Costs 2025 2024 Independent Examiners, fee Annual Return Fee Trustee Expens&s 225 225 225 225 15 Liverpool Arabic Centre Notes to the accounts for the year ended 31 March 2025 10 Tangible assets Fixtures & Computers & F￿ttIngS Equipment Total Cost At 1 April 2024 Additions At 31 March 2025 17,131 17,131 17,131 17,131 De reciation At 1 April 2024 Charge for year At 31 March 2025 16,846 142 1e,988 16,846 142 16,988 Net book value At 31 March 2025 143 143 At 31 March 2024 285 285 11 Debtors and prepayments 2025 2024 Debtors Prepayments 20,191 20,191 12 Cash at bank and in hand 2025 2024 Current acGounts Business Account Credit card Cash in hand 39,943 94,707 235 47 134,932 56,763 60,611 235 7,008 124,617 13 Creditors and accruals 2025 2024 Creditors A￿rualS 11,629 637 12,266 21,664 987 22,651 14 Trustee remuneration and expgnses 2025 2024 Total amount paid No tnjstees received any out of pocket expenses12024'. 01 16 Liverpool Arabic Centre Comparative Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2025 15 Com rative income and ex ndlture b fund Unrestricted Funds 2025 Restricted Funds 2025 2024 2024 Income from: Income from donations Income from charitable activities other incoming resources Investment income Total incoming resources 12,480 15,418 49,174 810 77,882 46,025 4,206 2,955 998 54,184 ,291RO,972 11 2gPO,972 Expendlture on: Charitable activyaes 127 070 Net incoming I loutgolngl 21,467 35.855 6,098) resources 4,894 Transfers between funds 60,199 {60,199) Net movement in funds 65,093 <6,098) 21,467 124,344) Reconciliation of funds Total funds a5 at 1 Aprll 2024 Total funds as at 31 March 2025 85 173 79,075 54,731 88,269 23,176 17