AIC Middle East
nnual Report 2024
Foundation for Rellef and Reconciliation in the Middle
Registe
ity Number 1133576, Company Registration'6
981

REGISTERED CHARITY NUMBER 1133576 COMPANY REGISTRATION 6598173
Registered Office Town Hall Chambers Heath Road
Petersfield Hampshire
GU314EA
Trustee Dlrectors (The Trustees)
S Rye, Chair
D Harland, Vice-chalr
C Segar
G Dare
K Heenan
R Belshaw
F Kelling
R Shotliff (frustee Emeritus)
iryi
Patrons
Lord Hylton
HE Archbishop Angelos Bishop
Lord Rowan Williams (former Archbishop of
Canterbury)
Bishop Dr Gull Francis-Dehqani
Senlor Officers
H Jackson, Executive Director
C Money, Finance and Operations Manager
(to July 2024)
A Stanbrook (from September 2024)
fiv Bki,
Bankers
Barclays Bank plc
Indapandent Examiner
John Caladine FCCA CTA FCIE
Caladine Ltd
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 IBF
Index
Officers & Professional Adviser5
Executive Summury 2024
Mosaic Middle East Review 2024
Vision and Valuesfor 2025
Priorities 2025
Treasurer's Report
Trustees Review
Report of the IndependentExaminer
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Financial Statements
Page 2
Page 3
Page 4-6
Page 7-8
Page &9
Page 9
Page 1&12
Page 13
Poge 14
Page 15
Page 16
Page 17-25

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Executive Summary for the year ended 31
December 2024
Mosaic Middle East Chairman, Scott Rye
One is always hesitant to write about "turning corners,, but I think that we can truthfully describe
2024 as a year of significant accomplishments thanks in no small part to the outstanding efforts of
our consolidated staff who have shown remarkable flexibility in adjusting to working remotely and
who have pitched in with renewed vigour.
l am grateful for the continued efforts of our Trustees and their dedication to bringing hope, help,
and healing to vulnerable communities and persecuted minorities in the Middle East, and l am happy
to report increasing participation by our Patrons. Of course, it is our supporters, donors, sponsors,
and partners who enable us to do the work that we do. Without them, we would not exist.
In the followlng pages, you will read about some of our efforts in 2024, working with both
established sponsors and new partners to provide emergency aid to the people of Gaza, to continue
our education programme for Yazidi youth in Iraqi Kurdistan. to expand the offerings at our four
Olive Tree Centres for refugees in Jordan, to support the ongoing work of the free Medical and
Dental Clinic at St George's Church, Baghdad; and to help to launch sustainability and livelihood
efforts in the Nineveh Plain of Iraq.
There remains much to be done, and toward the end of the year we began working to establish a
Women's Empowerment Working Group to formalise and expand our impact in this vital area.
Despite the challenges faced by the region we know that, with the support of our donors, sponsors
and partners, we can make a difference in the lives of many in the Middle East.
Faithfully,
Captain Scott Rye MStI
Chairman of the Board of Trustees

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EASr-
OPERATING AS MOSAIC MIDDLE EAST
Mosaic Middle East Review 2024
Executive Director, Helen Jackson
As we look back on 2024, it has been a year of 5tabillslng and consolidating for Mosalc Middle East, ensuring we
are well-positioned to continue our mission of community restoration in the Mlddle East. This year, we took
Strategic steps to mlnimi5e costs and maximise our impact, including transltloning to remote worklng and
restructurlng our team to make the best use of their skills and expert15e. While respondlng to the devastating
conflict in Gaza required Immediate and compassionate action, we remained unwaverlng in our commitment to
5UPPOrting our existing projects and programmes across the region. Through these efforts, we have contlnued
to bring hope, heallng, and empowerment to the mar8inalised communities we serve, even amidst sl8nificant
challenges.
Embedding of the Olive Tree Programme in Jordan
Havlng successfully extended our Ollve Tree Programme durln8 2023 from two to four centres. In 2024 thls
programme has become deeply embedded within the communltie5 it serves, ensuring greater impact and
sustainability. Responding to the risin8 number of refugees requirlng support, we extended the programme bv
enhancing the capacity of our four centres in Jordan, reaching even more children, women, and families in need.
To strengthen the programme's effectiveness, we Inltiated workshops wlth our local partners, fostering
collaboration and sharing best practices to ensure that all centres operate as a cohesive network. This approach
has enhanced the way our centres support each other, enabling them to respond more flexibly to emerging
challenges. For example, recognisin8 the need for additional opportunlties for chlldren, we successfully
Implemented a summer camp at one of the centres, providing a safe space for play, learnln& and emotional
well-being. These Initiatives demonstrate our commltment to continually adaptln8 and deepenlng the
pro8ramme's impact In the face of8rowing demand.
Extension of Accelerated Education for Displaced Yazidi Youth
Building on the success of the accelerated education pilot project in 2023, Mosalc is proud to announce that
funding from the Educational Opportunities Foundation has secured the continuation of this transformative
initiative for an additional three years. This project provides displaced Yazidi youth with the opportunity to catch
up on years of lost education, a critical stepping stone for their future. The pilot project demonstrated
extraordinary success, With a 100% pass rate among students In their end-of-school examinations, equipping
them to pursue higher education or vocational tralning. This achievement is life-changing for these young
people, enabling them to rebuild their lives and contribute meaningfully to their communities. By empowering
the next generation through education, this program not only fosters individual growth but also strengthens the
foundations for long-term stability and recovery in the region.

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Mosaic Middle East Review 2024 (Cont'd)
Supporting Sustainable Futures through our Nineveh SEED
Programme
In 2024, the Nlneveh SEED projects achieved signiflcant milestones, Including the establishment of an
englneering offlce in Telkaif and the launch of a women-led refreshments business in Teleskof. The engineerlng
office, made possible thanks to funding from the Hi8hway One Trust, has not only created employment
opportunities for skllled local englneers but also ensure5 the Telkaif area has access to profe551onal engineerlng
servlce5. Thls Is a critlcal step In enabling the safe and sustalnable rebuilding of Infrastructure in a reglon stlll
recoverlng from the devaststing effects of confllct.
The women-led refreshments buslness, launched with the support of the Jerusalem Trust, serves a dual
purpose. It provides much-needed employment opportunltles for the women employed, empowering them
economlcally and socially. Additionallyi the business operate5 as a cafe, offerlng a safe and welcoming space
for locals, particularly women and famllies, to gather and connect. These project5 exemplify the transformative
impact of livelihood5 programming In post-conflict communities, fosterfng economlc stabillty and soclal
cohesion while supportin8 lon8-term recovery and peacebullding.
These inltlatives provided not only tanglble economic opportunltles but also a sense of renewed hope for
individuals and communitie5 rebuildin8 their lives in the aftermath of confllct. Livelihood5 pro8ramming, like the
Nlneveh SEED projects, plays a vital role In fosterlng long-term sustainable peace in p05t-conflict contexts.
Economic empowerment equlps individua15 With the mean5 to 5UPPOrt their families, reduces dependency on
external ald, and strengthens community reslllence. By creatln8 opportunities for skills development,
entrepreneurship, and collaboratlon, these projects contribute to restorlng dignlty and bulldlng a foundation for
more stable and prosperous future in the Nlneveh Plain.
Steadfast Commltment to
St George's, Baghdad
In 2024. Mosaic Middle East ha5 continued its
steadfast commitment to supporting St. George's
Church, Baghdad, In its vital ministry to some of
the most marginali5ed communitie5 In Iraq's
capital. Under the leadership of the Rev. Canon
FalzJlrJeez MBE, St. George's remains a beacon of
hope for Christians and those of other minority
falths, many of whom face perslstent
marginallsation and excluslon.
l¥,,111.IW
The global c05t of living crisi5 has only
exacerbated these challenges, with an increasing
number of famllies struggling to afford food or
medical treatment. In response, Mosaic has

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
worked closely with St. George's to maintain its provision of food parcels and outreach programmes for women
and children through church groups and activities, as well as sustaining the Medical and Dental Clinic. This cllnic
provide5 free healthcare to approximately 2,000 individua15 of all faiths each month, embodylng the church's
mission to serve all who are in need. Together, we are bringing hope and dignity to vulnerable communlties in
Baghdad.
This year, we also warmly welcome the new Bishop of Cyprus and the Gulf, the Right Reverand Sean Semple,
and look forward to working in close partnership to ensure our collaboration with St. George's continues to
flourish and make a meanlngful impact. We also remaln deeply grateful for the continued sUPPOrt of Release
Internatlonal, whose generous contrlbutions have been Instrumental in supporting the mlnistry of the Re¢d
Canon Falz Jlrlees in thls challen8ing context.
Emergency Response In Gaza
In 2024, Mosaic Middle East responded swlftly to the urgent need5 in Gaza through the launch of an emergencv
appeal, addresslng the devastatlng impact of the ongoing conflict. This appeal was Initiated in direct response
to the needs articulated by our trusted partners on the ground, underscoring Mosaic's commitment to listening
and acting in alignment wlth local Insights. Aid was delivered to and through churches in Gaza City, providing
critical support to the mlnority Chrlstian community, enablin8 them to continue their vltal role as salt and light
within their broader community. Looking ahead to 2025. M05aic Is commltted to sustainlng this essentlal
Support, ensuring that aid reaches those most in need through our partnership5 Wlth organisations such as the
Mlddle East Councll of Churches, Department of Servlces to Palestinian Refugees and the Episcopal Diocese of
Jerusalem.
Conclusion
This year has been one of ongoing challenges but also slgnificant progress, demonstrating the resilience of
Mosalc Middle East and the strength of the partnerships that underpin our work. While the needs in the region
remaln immense, we have achieved greater flnancial stabilityi allowlng us to continue embedding and
strengthening our successful programmes. New partnerships have brought fresh opportunities to expand our
reach, while our commitment to our lon8-Standing collaborations remains steadfast.
Throughout 2024, we have stayed focused on Ilstenin8 to local partners and communltles, ensuring our efforts
ali8n wlth their priorities and meet the most pressing needs. l extend my deepest gratitude to our donors,
partner5. and staff for their unwavering dedication and support. Together, we will continue to plant seeds of
hope, 5trivin8 for a Middle East where peace, dignity. and opportunity are not just aspirations but a shared
reality for all.
Thank you for your continued support.
Helen Jackson
Executive Director, Mosaic Middle East

FOUNDATION FOR RELIEF AND RECONCIUATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Vision and Values for 2025
Executive Director, Helen Jackson
At Mosaic Middle East, our vision remains steadfast: a Middle
East where lives shattered by conflict, dlsplacement, and
marglnalisation are restored through hope. healln& and
empowerment. In the face of ongoin8 challenges, such as the
escalatlng confllct in Gaza and the persistent instability across
the region, we are resolute In our misslon to support those
most deeply affected by war and violence. By li5tenln8 to
communities, partnering with local or8anlsations, and
fostering su5talnable development, we strlve to create
pathways for peace and stability while empowerln8
Individuals to reclaim their dignlty and bulld brlghter futures.
Our values underpln every aspect of our work, shaping how
we respond to the need5 of those we serve and how we
collaborate with partners to drive change. These values are
the foundatlon of our mission and the guideposts for growth
in the ever-chan8ing context of the Middle East.
Vlslon
Our vision is a Middle East where 311 communlties affected bv
confllct and displacement can live in peace, with dignity, and
the opportunity to thrive. We work towards a reBion where even the most marglnalised are empowered to
Shape meaningful futures. Through humanitarian support, development programmes, and peacebuilding
Inltiatives, we alm to foster stability and contrlbute to a sustainable and just peace.
Values
Compassion
Compasslon remalns at the heart of everything we do. Moved by the suffering of the marginallsed and
oppre55ed, we are compelled to act, offering hope and practlcal support to those who need it most. We refuse
to accept the status quo of sufferin8 and are determlned that no one should be beyond reach of love, dignity,
and opportunity.
Listenlng and Agency
We believe 5UStainable change begins with Ilstening. By understanding the unique needs and aspiratlon5 of the
communities we serve, we empower individua15, local leader5. and or8anisation5 to take the lead In shaping
solutions. This local agency ensures that transformation 15 community-driven, culturally approprlate, and lasting.
Collaboratlon
Collaboration is essential to our mission. In 2025, we are deepenlng our partnerships with local and international
or8anisation5 to amplify our impact. By working tO8ether. we can harne55 collective resources, expertise, and
networks to create 5UStainable. locally owned solutions. Collaboration fosters unity and solidarity, enabling us
to addre55 the region's complex challenges more effectively.

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Actountablllty and Adaptablllty
In an increasingly uncertain environment. accountability and adaptability are more critical than ever. We uphold
rigorous financial and governance standards and ensure transparency in how we steward resources. We remain
responsive to the dynamic realities of the Middle East, continually assessing and refinin8 our strategies to
achieve measurable, impactful outcomes.
Safe8uardlng
Safeguarding lies at the heart of our mission to serve vulnerable communities Wlth dignity, compassion, and
inte8rity. Working with refugees and displaced people - many of whom have experienced trauma, loss, or
exploitation - demands the highest standards of protection and accountability. In the context of international
development, where power dynamics and cross-cultural settings can heighten rlsks, safeguardinB Is not optional
it is essential. We are committed to creatlng safe spaces across all our programme areas, where individuals,
particularly children and at-rlsk adults, are protected from harm, abuse, neglect, and exploitation. To ensure
this, we have developed and Implemented a comprehensive Safeguarding Policy that aligns with internatlonal
best practices. This policy is not static; it is regularly reviewed and updated to reflect emerging risks, legal
requirements, and learnlng from our fieldwork. All staff, volunteers, and partners receive mandatory
safeguarding trainin& and we have clear reportlng mechanisms In place, designed to be accessible and
confidentlal. Regular audlts, monitoring vlslts, and risk assessments further ensure that safeguarding is not onlv
policy, but a Slved reality embedded in every aspect of our work. By holdin8 ourselves to these high standards,
we honour the trust placed in us by the communities we Serve and reinforce our commitment to deliverin8 ald
responsibly and ethically.
Priorities 2025
Priorltles for 2025: Buildln8 on Progress and Strengthenlng Impact
As we look ahead to 2025, our priorities are shaped by the progress we have achieved and our ongoing
commltment to creatln8 lasting change for displaced and vulnerable communities. These priorlties will deepen
our impact, ensure sustalnability, and empower those we serve.
Strengthenln8 Partnershlps
In 2025, we aim to further strengthen our relationshlps wlth local and International partners, building on the
collaborative foundations lald over the past year. Integrated approaches have already enhanced our ability to
address complex challenges, and we will contlnue to leverage shared resources and expertise to amplify the
impact of our programmes. By f05teriDg even stronger partnerships, we can achieve innovative and sustainable
solutions tailored to the need5 of those we serve.
Belng Locally-Led
Our commitment to locally-led initiatives will remain at the forefront of our work In 2025. Over the past year,
empowering local leaders and organisations has proven instrumental in delivering effective and context-specific
programmes. In the coming year, we will further embed local leadership into every aspect of our projects,
ensuring that communities are equipped to take ownership of solutions that are sustainable and deeply rooted
in their unique circumstances.
Maxlmising Impact
Building on our accomplishments in 2024, we will prioritise increasing the reach and measurable outcomes of
our programmes in 2025. From expanding the capacity of refugee support centres to scaling educational
opportunities for Yazidi youth and enhancing psychosocial support initlatives. our focus will be on delivering
impactful and transformative results. By continually evaluating and refining our effort5, we will ensure the
greatest possible benefit to those in need.

FOUNDATION FOR REUEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Empowernient at the Core
Empowerment will remain central to our mission as we move into 2025. Last year, programmes focused on
vocational training, Èducation, trauma recovery, and economic empowerment provided individuals and
communities wlth opportunities to rebuild their lives. This year, we will expand these initiatives, focusing on
fostering resilience and creating pathways for people to regain tontrol of their futures with hope and dignity.
Empowerlng Women and Glrls
In 2025, we wlll place a stronger focus on empowering women and girls, recognising their vital role in building
resllient communities. Over the past year, our programmes have demonstrated the transformative impact of
equipping women with skills, education, and resources to lead change. In 2025. we will seek to strengthen our
women's empowerment programming through convening a workin8 8roup to draw tO8ether expertise in this
area. By prlorltisin8 women's empowerment, addresslng the unique challen8es women face, and supportln8
Inltlatives that promote their leadership and economic independence we alm to break rycles of mar8lnalisatlon
and unlock the potential of communities as a whole.
Treasurer's Report
Mosaic Middle East Treasurer, Rachel Belshaw
2024 was a positive year financlally for Mosaic Middle East as we worked hard to find new sources of funding
and change our c05t base.
Income increased by around 16% in 2024 compared to 2023. Once agaln, a particular success was partlcipation
In the"Big Give. campaign in Decemberwhere, thanks to some generous pledges by donors, match fundin8was
avallable to effectively quadruple any donations by supporters. There was also a very generous response to our
Gaza appeal, and we were successful in obtainin8 more grant funding.Re8ular glvlng remalned fairly steady with
a drop of 3%. Thls source of funding Is very valuableto enable us to plan more effectivelyforfuture projects and
we really appreciate those who are able to donate in this way.
During the previou5 year It was necessary to l-
contlnue our support to new and ongolng projects
in the Middle East and, although this was a difficult
decision. it meantthat our UK costs were down bv
over 34% In 2024 compared to 2023 and this has
enabled us to more effectively serve those In need
in the region.
The Mlddle East continues to need hope, help and
healing more than ever at this time and by God's
grace Mosaic Middle East will be there to ald as
many people as possible with the resources
entrusted to us by our faithful supporters.
i..
I give thanks to God, the staff team who work
above and beyond to fulfil our misslon and to our 5UPPOrters and donors for their continued support through
this time.
Rachel Belshaw
Treasurer. Mosaic Middle East

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Trustees Review
The Trustee5 {who are also Directors of the Charity for the purposes of the Companies Artl present their Annual
Report together with the audited financial statements of The Foundation for Relief and Reconciliation in the
Middle East (the company}fortheyearended 31st December 2024. TheTrustees confirm thattheAnnual Report
and the financlal Statements of the company comply with the current statutory requirements, the requirements
of the company's governing document and the provisions of the Statement of Recommended Practice {SORPI,
applicable to charltles preparing their accounts in accordance wlth the Financial Reportlng Standard applicable
in the UK and Republlc of Ireland IFRS 102) {effective 1st January 2019).
GOVERNING DOCUMEMr
The Charity constitutes a private Company limited by guarantee incorporated in England and Wales on 20th Mav
2008. It is governed by its Memorandum and Artlcles of Associatlon, as amended, dated 21st June 2021.
RECRurrMENT & APPOINTMENf OF NEW TRUSTEE DIRECTORS
New Trustees are Selected for their relevant Interest, expertlse and experlence and are elected by the exlstlng
Trustees.
INDucfioN & TRAINING OF NEW TRUSTEES
All Trustees are provided with copies of prevlous minute5 and with regular newsletters and emall update5, coples
ofthe governin8 documents, policies and accounts as well as Charity Commission Guidance for Trustees.
GOVERNANCE
The Trustees have overall responsibility for the activities of the Charity. They delegate the day-to-day
admlnlstration of the activities of the Charity to Helen Jackson, Executlve Dirertor, who Is supported by a small
team of employees.
RISK MANAGEMENT
The Trustees have a duty to identify and review the risks to which the Charity is exposed, and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. These are set out in
the Charity's Risk Management Plan.
io

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Trustees Review (Cont'd)
FINANCIAL REVIEW
The increase in Income has led to a surplus for the year of £114,290 compared to a deficit in 2023 of £26,719.
Unrestricted reserves remain above the levels set by the reserves policy.
The Trustees have set a balanced budget for 2025 with a contlnued focus on increaslng regular giving. church
income and grants as well as keeping costs as low a5 P055ible. Ongoing stability in the charity's finances and the
abillty to deliver new projects is a key focus and Is only achieved by the generous support of private Indlvlduals
(both re8ular8lvin8 and one-off donatlons), churches and partner organlsations and grantsfrom trusts and grant
bodies. Where appllcable, income tax Is reclalmed through the Glft Aid scheme.
RESERVES POLICY
The reserves policy Is designed to retain sufficient reserve5 to allow for fluctuations In voluntary income, whlle
fulfilling financial obligations to beneficiaries and staff. The level of unrestrlcted free reserves needed for this
has been set at 3 months of normal operatlng costs of the charity. This is reviewed on an annual basis by the
Trustees.
The Unrestricted General Fund Reserve of £295,058 as at 31st December 2024 achleves that target level which.
alon8 wlth planned future budget surpluses, is consldered an indicator that the charitv is a golng concern. Tota5
Funds of £375,078 also Include Deslgnated Fund5 £20,000 and Restricted Funds £60,020.
PUBLIC BENEFIT
The Trustees confirm that they have complied with the duty to have due regard to the Charlty Commlssion's
general guidance on public benefit. The Trustees belleve that publlc benefit is provided by the charity's actlvitles
detalled In the Annual Report.
INVESTMENT POUCY & OBJEcnvES
The charity funds available for investment support the charity reserves policy, so need to be available for access
wlthin a 3-month period. The Investment strategy Is to use diverse secure bank deposlts wlth Immediate access,
or notice perlods up to 95 days, whlch offer a competitive Interest rate return to alleviate the effect of Inflation.
STATEMENf OF TRUSTEES RESPONSIBILrriES
The Trustees {who are also the Directors of FRRME for the purposes of company law} are responslble for
preparing the Report of the Trustees and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
Company law requires the Tru5tee5 to prepare financial Statements for each financlal year which give a true and
fair vlew of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that period. In preparing those
financial statements, the Tru5tee5 are required to:
li

FOUNDATION FOR REUEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
Trustees Review (Cont'd)
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charlty SORP.
Make judgements and accounting estimates that are reasonable and prudent.
Prepare the financial statements on the going concern bas15, unless It is inappropriate to presume
that the Charitable Company will continue in busine55.
The Trustees are responsible for keeping proper accounting records which disc105e wlth reasonable accuracy at
any time the financlal position of the charitable company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence for taklng reasonable steps for the prevention and detectlon of fraud and other
Irre8ularitles.
ON BEHALF OF THE BOARD:
Captain Scott Rye Mstj
Chairman of the Board of Trustees
Date: 2nd July 2025
12

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF THE FOUNDATION
FOR RELIEF AND RECONCIUATION IN THE MIDDLE EAST- OPERATING AS
MOSAIC MIDDLE EAST
I report to the trustees on my examlnation of the financial statements of Foundatlon for Relief and Reconciliation in the Middle
East (the charity) for the year ended 31 December 2024.
Responsibllltles and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl, you are responsible for the preparation
of the financial statements In accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the flnancial statements of the charity are not requlred to be audited under Part 16 of the Companies
Act 2006 and are ellgible for independent examination, I report in respect of my examination of the charity's financial statements
carried out under Section 145 of the Charity Act 2011. In carrying out my examination I have followed the Directions given by
the Charity Comrni55ion under Section 14515llbl} of the Charities Act 2011.
Independent examiner'$ statement
Since the charlty's gr055 income exceeded £250,000, the independent examlner must be a member of a body listed In sectlon
145 of the Charitle5 Act 2011. 1 confirm that l am qualified to undertake the examinatlon because l am a member of the
Association of Chartered Certified Accountants, whlch is one of the listed bodies.
I have completed rny examlnatlon. I conflrm that no matters have come to my attentlon in connectlon wlth the examination
giving me cause to believe that in any material respect:
l. Accounting record5 were not kept in respect of the charity as requlred by section 386 of the Companies Act 2006.
2. The flnancial statements do not accord with those records,. or
3. The financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other
than any requirement that the financial statements give a trust and fair view, which is not a rnatter considered as part of an
independent examlnation,. or
4. The financial Statements have not been prepared in accordance wlth the methods and prlnclples of the Statement of
Recommended Practlce for accounting and reporting by charities applicable to charlties preparing thelr financial statements In
accordance with the Flnancial Report standard applicable in the UK and Republic of Ireland IFRS1021.
I have no
oncerns and have come across no other matters in connection wlth the examination to whlch attention should be
drawn
in order to enable a proper understandin8 of the financlal statements to be reached.
John Caladine
CCAcfA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Ea5tbourne
East Sussex
BN21 IBF
Date..
13

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
Unrestrfcted
Funds
Restrltted
Funds
31.12.24
Total Funds
31.12.23
Total Funds
Notes
INCOME FROM:
Donatlons and legacies
350.048
254,427
604,475
523,253
Other trading activltles
Investments
6,534
6,534
5,117
Total Income
356.582
254.427
611.008
528,370
EXPENDITURE ON .
Raising Funds
24,840
24,840
27,473
Charitable Activities
102,914
368,965
471,879
527,616
Total Expenditure
127.754
368.965
496,719
555,089
NETINCOMEIIEXPENDITUREI
BEFORE TRANSFERS
I28￿28
1114,5381
114,290
(26,719)
Transfers Between Funds
13
{158,101)
158,101
Net Movement In Funds
70,727
43,563
114,290
IZ6,719)
RECONCILIATION OF FUNDS
Totsl Fundsat 1st January 2024
244,331
16,457
260.788
287,507
TOTAL FUNDS AT 31st DECEMBER
20Z4
13
315,058
60,020
375,078
260.788
All activities are classified as continuing operations.
The note5 on pages 18-26 form part of these financial statements.
14

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
BALANCE SHEET
AS AT 31ST DECEMBER 2024
Unrestrirted
Funds
Restrirted
Funds
31.12.24
Total Funds
31.12.23
Total Funds
Notes
FIXED ASSETS
Tangible Assets
CURRENT ASSETS
Debtors
io
49,352
49,352
40,075
Cash at Bank and in Hand
270,139
60,020
330,159
232,969
319,491
60,020
379,511
273.044
CREDITORS
Amounts Falling Due Within One
Year
li
14,4331
14,433)
{12,256)
NETCURRENT ASSETS
315,058
60,OZO
375.078
260.788
NEf ASSETS
315,058
60.020
375,078
260,788
CHARITY FUNDS
13
Unrestricted Funds
295,058
234,331
Designated Funds
Restrlcted Funds
20,000
10,0
60,020
16,457
TOTAL FUNDS
375,078
260.788
The company's financial statements have been prepared in accordance with the provlslons applicable to companies subject to
the small companie5 regime.
The company 15 entitled to exemptlon from the audlt requirement contained In section 477 of the Companles Act 2006, for the
vear ended 31 December 2024.
The members have not required the company to obtain an audlt of its financial statements for the year in question in accordance
with Section 476.
The Trustees acknowledge their responsibllities for complying With the requirements of the Act with respect to accounting
records and the preparation of flnancial statements.
Thefinanclal account5 were approved by the Trustees on
2025 and signed on their behalf by:
SCOTh RYE- CHAIRMAN OF TRUSTEES
Company registration number 6598173 {England and Wales)
15

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
31.12.24
31.1123
Notes
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used in operatln8 artivities
17
97,190
(60352)
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
97,190
160,3521
Cash and cash equlvalents at Istjanuary 2024
232,969
293,3ZI
CASH AND CASH EQUIVALENTS AT 31ST DECEMBER Z024
18
330.159
232.969
ANALYSIS OF CHANGES IN NET DEBT
At 01.01.24
Cash flows
At 31.12.24
Cash at Bank and in hand
232,969
97,190
330,159
The notes on pages 1&26 form part of the financial statements.
16

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 20Z4
I. ACCOUNTING POLICIES
1.1 Basls of preparatlon of flnanclal statement5
The financial Statements have been prepared in accordance with 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 1021 Ithe'SORP 2019,), FR5 102.the Financial Reporting Standard applicable
in the UK and Republic of Ireland ('FRS 102,) and the Companies Act 2006.
Foundation for Relief and Reconciliation in the Middle East meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are Initlally recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy.
Many of the original transactlons in the Middle East have been conducted in US S dollars or local currencies. The financial
statements are presented in £ sterling as the common currency and rounded to the nearest pound for presentation
purposes.
The accounts have been prepared on a going concern basls.
1.2 Company status
The company is a private company limited by guarantee incorporated in the UK on 20th May 2008. The members of the
company are the Trustees named on page 2. In the event of the company being wound up, the Ilability in respect of the
8uarantee is limited to £1 per member of the company.
The registered address ofthe company isTown Hall Chambers, Heath Road, Petersfield, Hampshire GU314EA.
1.3 Fund accountln8
General funds are unrestricted fund5 whlch are avallable for use at the discretion of the Trustees In furtherance of the
general objective5 of the company and which have not been designated for other purposes.
Restricted funds are funds whlch are to be used in accordance wlth specific restrlctlon Imposed by donors or whlch have
been raised by the company for particular purposes. The costs of raisin8 and administerin8 such funds are charged
against the 5peclfic fund. The aim and use of each Restricted Fund is set out In the notes to the Financial Statements.
1.4 Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received
and the amount of income recelvable can be measured reliably.
For le8acies. entitlement IS taken as the earlier of the date on which either: the company is aware that probate has been
granted, the estate has been finali5ed and notiflcation has been made by the executorl51 to the Trust that a distrlbution will
be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered
probable when the amount can be measured reliably and the company has been notified of the executorfs intention to make
a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and
the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if
material.
Donated service of facilities are recognised when the company has control over the item, any conditions associated with the
donated item have been met, the receipt of economic benefit from the use bythe company of the item is probable and that
economic benefit can be measured reliably.
On receipt, donated professional service5 and donated facilities are recognised on the basis of the value of the gift to the
company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent
economic benefit on the open market; a corresponding amount 15 then recognised in expenditure in the period of receipt.
Income tax recoverable in relatlon to donations received under Gift Aid or deeds of covenant is recognised at the time of
the donation. Investment income 15 credited on an accruals basis, and 15 inclusive of the income tax recoverable, where
applicable.
17

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
I. ACCOUNTING POLICIES ICONTINUED)
1.5 ExpÈnditure
Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that
settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including
support costs involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly to that
artivity. Shared costs which contribute to more than one activity and support costs which are not attributable to a slngle activlty
are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of tlme spent, and depreclatlon charges allocated on the portion ofthe asseys use.
Fundralslng costs are those incurred in seeking voluntary contributions and do not include the costs of disseminatin8 information
in sUPPOrt of the charitable activities. Support costs are those cost5 incurred directly in support of expenditure on the objects of
the company and include project management carried out centrally. Governance costs are those incurred In connectlon with
administration of the compaDy and compliance with constitutional and statutory requirements.
Cost of generatlng funds are costs incurred in attracting voluntary incorne, and those incurred In tradlng activities that ralse
funds.
Charitable activities and Governance costs are cost5 incurred on the company's operations, Including support costs and costs
relating to the governance of the company apportloned to charitable activities.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants
being recogni5ed as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions whlch have not
been met at the year-end are noted as a commitment but not accrued as expenditure.
1.6 Tanglble fixed assets and depreclatlon
A review for Impairment of a fixed asset is carried out If events or changes In clrcumstance5 Indicate that the carrying value of
any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and thelr recoverable amounts are
recognised as impairments. lrnpairment losses are recognised In the Statement of financial actlvlties incorporatlng income and
expenditure account.
Tangible fixed assets are stated at cost less depreciation and any provision for Impairment. Depreciatlon 15 provided at rates
calculated to write off the Cost of flxed asset5, less thelr estimated resldual value, over thelr expected useful Ilves.
The company currently has nofixed assets.
1.7 Interest re￿1vable
Interest on funds held on deposit Is included when recelvable and the amount can be measured reliably by the company; this is
normally upon notification of the interest paid or payable by the Bank.
1.8 Operatlng lease5
Rentals under operating leases are charged to the Statement of financial activitles incorporatin8 income and expendlture
account on a straight-line basi5 over the term of the lease.
1.9 Debtors
Trade and other debtor5 are recognised at the Settlement amount after any trade discount offered. Prepayments are valued at
the amount paid net of any trade discounts due.
1.10 Cash at Bank and In hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short rnaturity of three months or less
from the date of acquisition or openin8 of the deposit or simllar account.
18

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
I. ACCOUNTING POLICIES (CONTINUED)
1.11 Liabllitles and provlslons
Liabilities are recognised when there 15 an obligation at the Balance sheet date as a result of a past event, it is probable that a
transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognlsed at the amount that the company anticlpates it will pay to settle the debt or the amount it has receSved
as advanced payments for the goods or services it must provide. Provlslons are measured at the best estimate of the amount5
required to settle the obligation. Where the effect of the time value of money is materlal, the provlslon is based on the present
value of those amounts, dlscounted at the pre-tax dlscount rate that reflects the risk5 specific to the liabllity. The unwinding
of the discount is reco8nlsed within Interest payable and slmllar char8es.
1.12 Financlal Instrument$
The company only has flnancial assets and flnancial liabilities of a klnd that quallfy as basic financial Instruments. Basic financlal
instruments are initially recognised at transaction value and subsequently measured at their settlement value with the
exception of bank loans which are Subsequently measured at arnortised c05t Using the effettive interest Method.
1.13 Forelgn currencles
Monetary a55ets and liabilities denominated In foreign currencies are translated Into sterling at rates of exchanging rulln8 at
the balance sheet date.
Transactlons in foreign currencies are translated into sterlin8 at the rate ruling on the date of the transaction.
Exchange gains and Ios5e5 are recognised in the Statement of financial activities.
1.14 Penslons
The company operates a defined contribution pension scheme, and the pension charge represent5 the amounts payable by
the company to the fund in respect of the year.
1.15 KeyAssumptions
The company is reliant on donations from prlvate Individua15, churches and partner organisation5 and grants from trusts. In
recognition of this risk, the Directors have commissioned a Fundraising Strategy to diversify income streams thus minimising
the risk.
Nelther of these factors have a detrlmental effect on the financlal standing of the charlty.
1.16 Going Concern
The statements have been prepared on a golng concern ba51S.
1.17 Staff costs
The charity operates with a Small interdependent UK team under the management of an Executive Director.
1.18 Related Party transartions
There are no related party tran5attions.
1.19 Operating Leases
Expenditure includes an operating lease commitment in respect of the registered company office in Petersfield.
19

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
INCOME FROM DONATIONS AND LEGACIES
Unrestricted Restrkted
Funds
Funds
31.12.24
31.12.23
Donations {in¢ludin8 mlnor 8rant51
348,754
179.532
528.286
482,813
Legacies
1,294
1,294
Malorgrants
74￿95
74.895
Total donations and legacles
350,048
254,427
604,475
523,253
Tota12023
360,518
162.735
523.253
Memorondum
Major qrants (over£5,IJOO) recelved In Z024..
2024 £
20,000
2023 £
Allan & Nesta Fergu50n Foundotion
Jeru501em Trust
HffJhwayOne
Release Internotionol
Educational Opportunity Foundotion (EOF)
Anchor Foundotlon
Batchworth Trust
CMW
Total
21,000
10,000
10,440
13,455
10,440
10,000
12,000
40,440
74,895
CHARITY TRADING AND FUNDRAISING EXPENSES
Unre5trlcted
funds
Restricted
funds
31.12.24
31.12.23
Charity tradlng Income
Sale of books
Fundralslng expenses
Z4
Z4,840
27.473
Fundraising expenses net of trading income
24,840
24,840
27.473
Totul 2023
27,473
27.473
20

FOUNDATION FOR RELIEF AND RECONCIUATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
4. INVESTMENT INCOME
Unrestrlcted
funds
Restrlcted
funds
31.12.24
31.12.23
Investment income - bank interest
6,535
6,535
5,117
Toto12023
5,117
5,117
5. CHARITABLE ACTIVITIES
Dlrect
Costs
Grant
Fundlng of
Actlvities
Support
Costs
31.12.Z4
31.12.23
Northern Iraq relief
12,636
12,636
12,814
Jordan relief
13,216
13,216
9,075
Middle East Project5:
Nineveh SEED l Uvelihoods Ilraql
31,550
31,550
21,952
EOF Grant Education Project
Olive Tree Centre (Jordan)
Gaza Relief
Reconclllatlon and Advocacy
13,974
116,376
9,476
13,974
116,376
9,476
2,400
91,502
2,400
4,254
Front line delivery
66,199
66,199
115,241
St George's Church
105,538
105,538
28,279
St George's Clin1¢
80,612
Overseas Travel
1,377
1,377
4,199
UK Office Salary Costs
75,117
75,117
130,033
Finance Costs
4,071
4,071
3,933
Communication and office costs
12.528
12,528
20,277
Governance Costs
7,421
7,421
5,446
TOTAL
29,629
276,914
165.336
471.879
5Z7.616
Total 2023
30,342
222,345
274,929
527,616
21

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EASr-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
6. GOVERNANCE COSTS
31.12.24
31.12.23
Governance-lndependent Examination/Auditor remuneration
6,900
5,100
Governance expenses (Trustees expenses and cost
of meetlngsl
521
346
7,421
5,446
7. TRUSTEES AND RELATED PARTIES REMUNERATION AND BENEFITS
Nobody is remunerated for acting as a Trustee. Trustees are paid expense5 for attending meeting5 directly related to
their dutie5 as Trustees. For the year ended 31 December 2024, one trustee was pald expense5 of £95.5012023 £1,239) for
travel and sub515tence.
8. NEf INCOME/(EXPENDITURE)
31.12.24
31.12.23
This is stated after chargin8:
Auditors, remuneration-3udit
5,100
Independent Examinerfs fees
1,800
During the year, no Trustees received any remuneratlon12024 £NILI.
During the year, no Tru5tee5 received any benefits in klnd12023 £NILI.
9. STAFF COSTS
31.12.24
31.12.23
Gross Salarles
114,313
184,067
Employers, Nl
5,022
11.4C(I
Pension
4.486
7,183
123,821
202,650
The average monthly number of employee5 was: 5 {2023: 81 and the average monthly number of employees during the year
expressed as full-time equivalents was as follows (including casual and part-time staff):
Z024
No.
2023
No.
No employees had employee benefSts In excess of £60,00012023: nill. The key management personnel of the charity comprise
the Executive Director and Finance and Operations Manager. The total employee benefits of the key management personnel
of the charity were £67,792 12023: £108,539). Staff Remuneration is approved by the Trustees.
22

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Prepayments and Accrued Income
49,352
40,075
49,352
12.418
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Trade Creditors
1,040
5.555
Other Credltor5
3,393
6,701
4,433
12,256
12. OPERATING LEASE COMMITMENTS
At 31 December 2024 there were no commitments under an operating lease, whlch
may be cancelled by givlng 12 months, notice, as follows:
31.12.24
31.12.23
Amounts payable:
Not laterthan l year
2,888
Laterthan l year and not later than 5 years
Total
2,888
Operating lease costs recognised as an expense in the Statement of Financial Activities amount to £0 (2023: £2,888).
23

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EASr-
OPERATING AS MOSAIC MIDDLE EAS
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
13. FUNDS-Current Year
At 01.01.24
Incomln8
Resources
Re50urces
Expended
Transfers
Between
Funds
At 31.12.24
Unrestrlcted Funds
General Fund
234,332
356,583
(128,371)
{168,101}
lo,0￿)
294,441
20,000
Designated international development
bid writer fund
io,o(hJ
244,332
356,582
1128,3711
1158,1011
314,441
Restrlcted Funds
St George's Church and Cllnic
Northern Iraq
BFFS Education Grant
Gaza Emergency Rellef
Jordan
Middle East Projects
48,088
35,921
13,455
61,304
95,659
1105,538}
{44,186}
{13,974)
19,4761
{129,5921
166,1991
57,451
16,457
8,192
519
51,828
33.933
66,199
16,457
254,427
1368.9651
158,101
60,020
TOTAL FUNDS
260,788
611,010
(497,336)
374,462
Restritted Fund5 were used for key charitable activities at St. George's Church and Clinic in Baghdad, provide humanitarian relief
for Internally Displaced People in Northern Iraq, provide humanitarian relief to refugees In Jordan, emergency rellef in Gaza and
deliver sustalnable, employment projects to the needy in both Northern Iraq and Jordan. Unrestricted Funds are used to cover
the shortfall in Restricted Funds in these 4 key activities.
14. FUNDS-Prior Year
At 01.01.23
Incomlng
Resour¢e$
Resources
Expended
Transfers
Between
Funds
At 31.12.23
Unrestrlcted Funds
General Fund
229,480
365,635
1195.6101
{165,174)
234,331
Designated donor relationship
management fund
Designated international development
bid writer fund
iO,OLK>
10,0
239,480
365,635
1195,610}
1165,174)
244,331
Restricted Funds
St George's Church and Cllnic
Northern Iraq
56,495
7,345
98,895
Ill￿,892)
134.7701
{1￿,576}
115 241
52,397
27,425
129,8891
115,241
16.457
16,457
Jordan
Middle East Project5
31,570
48,027
162,735
528,370
1359,479}
1555.089)
165,174
16,457
260,788
TOTAL FUNDS
287,507
24

FOUNDATION FOR RELIEF AND RECONCILIATION IN THE MIDDLE EAST-
OPERATING AS MOSAIC MIDDLE EAsr
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2024
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENTYEAR
General Designated
funds
funds
Restricted
funds
31.12.24
Current assets
299,610
20.000
60.020
379,631
Creditors due within oneyear
15,169)
(5.169)
Z94A42
20,000
60,020
374.462
16. ANALYSIS OF NET ASSEfs BETWEEN FUNDS
Prlor Year
General Deslgnated
funds
funds
Restrlcted
funds
31.12.24
Current assets
246.587
10,000
16.457
273,044
Creditors due wlthln one year
(12,256)
{12,256)
234,331
10.000
16.457
160,788
17. RECONCILIATION OF NET MOVEMENTIN FUNDSTO NETCASH FLOW
FROM OPERATING ACTIVITIES
31.12.24
31.12.23
Net income for the year las per Statement of financial actlvltles}
113,673
126,719)
Adjustment for:
{IncreasellDecrease In debtors
{9.397)
(27,657)
{Decreasel / Increase in credltors
(7,0871
15,976)
Net cash used In operatln8 artivitles
97,190
160.352)
18. ANALYSIS OF CASH AND CASH EQUIVALENTS
31.IZ.24
31.IZ.23
Cash at bank and in hand
330,159
232.969
Total
330,159
232,969
25