Liverpool Arab Arts Festival
Charity number 1136384
A Company limited by guarantee number 07184925
Annual Report and Flnancial Statements
for the year ended 31 March 2024
Liverpool Arab
Arts Festival
gmcas
Greater Merseyslde CommunSty
Accountancy Servlce

Liverpool Arab Arts Festival
Annual Report and Financial Statements
for the year ended 31 March 2024
Contents
Page
Truslees, Annual Report
2to9
Independent Examiner's Report
11
Statement of financial activities
12
Balance sheet
13
Statement of Cash Flows
14
Notes to the accounts
15to20
Prepared by the Greater Merseyside Communlty Accountancy Service

Liverpool Arab Arts Festival
Trustees. report continued
Revlew of progress and achievements
Liverpool Arab Arts Festival ILAAFI was founded in 1998 by Taher Qassim and members of
Liverpool's Yemeni community. Their aim was lo increase awareness and appreciation of Arab arts
and culture through participatory workshops introducing authentic music, language and dress to young
people.
LAAF has since grown into a leading UK Arab arts organisalion still driven by this ethos.
Objectives and Activities:
The objectives are..
1. To advance the education of the public in Arab arts but not exclusively by the promotion
and staging of regular Arabic arts festivals and events in Liverpool
2. The advancement of the arts culture and heritage through the support eneouragemenl and
showcasing of Arabic artisls and artisans.
In setting objectives and policies to achieve them, the Board give due Consideration to guidance
issued by the Charities Commission to ensure that such policies achieve the requirement lo give public
benefit.
Vision
To keep Arab arts, culture and heritage alive.
Mission
Liverpool Arab Arts Festival creates a platform that educates, challenges and engages communities in
Arab arts, culture and heritage across the UK and internationally.
Governance and Development
Liverpool Arab Arts Festival's Board of Trustees bring a weatth of skills and experience in the arts and
cultural industries, charitable sector, media, public health, digital development, environment, law and
business development. They draw on their diverse local, national and international connections to
advocate for LAAF. Trustees all have lived experience of Arab culture, having established deep
connections lo diverse international communities built on trust and respect. The Board have, and
continue to undertake a range of training lo support them in overseeing Ihe organisalion.
Trustees are kept regularly up to date via Board papers on specific areas of Management
responsibility, governance or topics related to the nature of the charity's activities. The Board of
Trustees meet quarterly and administer the charity and delegate policy and operational duties to the
Director and staff team. Additional themed subgroLJP meetings are led by dedicated Board members
and key staff who drive forward organisation strategic and operational development plans.
This year, Board members and staff have met on a regular basis and held subgroup meetings to plan
the organisations strategic and operational priorities for 2023 2027. Board members have taken
responsibility for leading on and embedding Arts Council Investment Principles of Ambition and
Quality, Environmenlal Responsibility. Dynamlsm and Inclusivity and Relevance.

Liverpool Arab Arts Festival
Trustees. report continued
Notable Achlevements
MENA Beats
The Youth Musi¢ Trailblazer Grant and Culture Liverpool CAIP Funding allowed us to reach out to young
people of Arab l Middle Easlem and North African heritage who are underrepresented in the music industry -
providing a plafform for them lo leam and develop their skills in DJing. mixing and produ¢lion.
The driving motivation behind the project was to increase young people's access and opportunities to
experience, perfomi and develop a wide range of skills from professional DJS- to curate contemporary music
that is representative of them. their artistry. their generation and cultural herilage.
'The project has helped me show olherpeople who l am through DJing and music.
Young person involved in the project.
The initial idea for Ihe project came about thiough consultation and research with young people who attended
Liverpool Arabic Centre and Kaalmo Youth Development two community-based organisations that were
instrumental in facilit8ting young people's participation in the project.
From March 2023 to October 2024, the project engaged 76 young people of Arab heritage and Global
Majority. aged 11-24. Thè participants attended DJ workshops and maslerclasses and had no prior music
experience.
"ll's been so worth going fo Djing sessions, leaming and having fun, meeting new people and exploring my
cultural heritage, il was Worth everything.
Young person involved in the project
Twenty-four young people participated in three or more workshops and were mentored by professional DJS
who supported them in developing specific technical produdion skills. We also facililaled visits to some of
Liverpool's most iconic music venues.
"Il helped in so many ways, not just with music but also with my self-confidence.
Young person involved in the project.
Some of our young people performed al the 2024 Liverpool Arab Arts Festival VIP Launch and Family Day
events. This was a fantastic opportunity for them lo play their work to a live audience at a large-scale event for
the very first lime, utilising the skills they leaml from being involved in the project.
Communlty Particlpation
LCVS Community Impact Fund, Culture Liverpool CAIP funding and Arts Council England, supported the
engagement of local people of Arab heritage in a wide rang8 of workshops and activities, leading up to and
during LAAF annual festival.
Ten males parbcipated in authentic Yemeni folk dance workshops as part of our Men's Health and
Wellbeing activities, delivered in partnership with Liverpool Arabic Centre. The Men's dance group perfomied
their traditional dance routines as part of LAAF Family Day at the Palm House.
Over 250 childrers and parents attended our Arabic storytelling and ¢ulture crafts and activities workshops
delivered in city centre venues and Sefton Park Palm House.

Liverpool Arab Arts Festival
Trustees. report continued
We were proud lo work in partnership with Habibli Liverpool and Liverpool Arabic Centre on our festival
¢ullural food event Bittersweet Yemgn. LAAFS founder and trustee Taher Qassim lead the project. 24
people participaled in a guided food lour of three Yemeni eateries on Lodge Lane to experience the unique
culinary flavours from different regions of Yemen. This event was inspired by the book Bifterswe•t.- A
Journoy of Food and Yemen, which is a photography book celebrating Yemen's vibrant culture and ils
diverse culinary heritage.
2024 Festlval
Liverpool Arab Arts Festival 2024 was held be￿een Friday 12 - Sunday 21 Juty 2024. This year marked the
nd
26 anniversary since the organisalion was founded in 1998. It was the 22 annual festival in Liverpool.
The theme for 2024 was Port Cities, which featured 77 artists and 29 events across 8 venues in Ltverpool
and was supported by 33 partners.
Festival Events
Port Cities
In partnership and funded by British Council - MENA, we proudly launch our intemational visual arts
project Port Cities. This exhibition premiere al Space Liverpool features newly commissioned work by artists
Mohamed Abdelkarim, Laila Hida, Nadia Kaabi-Linke and Siska.
Situated where land meets sea, global port cities have unique characteristics. Their soci81, economic,
political and cuttural heritage is deeply connected to their roles as key centres for trade and migration. The
artists visited Liverpool on a resear¢h residency in February 2024 to inform the development of new athorks
critically exploring the past and future of port cities in both Liverpool and the Arab region.
From reflecting on Liverpool's slave trade legacies to the ecological impact of human activities. this exhibition
presents new artistic perspectives on how ports have and continue to shape the character of cities, and how
we connect across seas.
After premiering in Liverpool, the Port Cities exhibition will tour internationally to Tripoli, Lebanon,. Alexandria,
Egypt.. Rabat, Morocco. and Tunis, Tunisia throu9houl 2024125.
The artists were in Liverpool in February 2024 for a 10-day research residency. This research shaped the
ideas and content for the work in the exhibition.
Port Cities Symposium
This artist-led event was held at Bluecoat and saw 20 people attending lincluding the artists and guest
facilitator, Sarah James from LJMUI. The 1-hour presentation fom)at was well received as the audience was
highly engaged in each of the four sessions. These were audio recorded by technicians from Blue¢oat and
can be archived as a potential source of research to the public.
Written in 1950, it is, sadly, 8$ relev8nt lod8y as then, making Port Cities an urgent exhibition for our times.
Mike Pinnington, The Double Negative, review of Port Citi6s

Liverpool Arab Arts Festival
Trustees. report continued
Lin Dabbous - ARTIVATOR Fellow
The project included the contribution of Lin Dabbous, ARTIVATOR Fellow in Art Curation. Based in
Beirut, Lin was in Liverpool for inslall, playing a key role in the delivery of the exhibition. Lin slated that
the experience was fantastic. with a significant hands-on learning trajectory.
Musl¢
After a well-received performance at last year's Family Day, The Ayoub Sisters were invited for a sell.
out solo performance al Liverpool PhilhaTmonic Hall Music Room. Family Day was again our primary
music showcase. featuring three acls and repealing twice.
Performance
After a sell-out perfomiance al The Royal Court Studio in 2023, we welcomed back Arts Canteen wtth
their Arabs Are Not Funny comedy night. The lirke-up featured comedians Prlnce Abdi. Fatiha El-
Ghorri. Janine Harouni and Maria Shehata. It was another sell-out event, demonstrating the
continued appetite foT accessible events as part of the programme.
All key theatre perfomiances were held at Unity Theatre. ORANGES AND STONES was a tour from
Shubbak and Tamasha, performed by Ashlar Theatre. 11 is a play without words, told solely throu9h
physical action and original music that conveys a moving image of occupation and settlement in
Palestine spanning over 75 years. The performance was sold out with a Q&A after the event.
Wrillen by Hassan Abdulrazzak. directed by Sepy Baghaei and perfomied by Lalla All, Chambers
of the Heart debuted as a staged performance.
Attendance for all performances were excellent, representing a significant improvement on our 2023
perfomiance programme ticket sales and box office income.
Film
Liverpool Arab Arts Festival and At The Library presented Arab Fllm Night 8 special Summer evening
of Arab film al the Plaza Community Cinema in Waledoo. Chosen films, selected in collaboration with
actress, writer, presenter and founder of The Arab Film Club, Sarah Agha. and women from The
Colour of Pomegranales group, were Salma's Home (main featurel, Siri Miri and Sous L6s Soul8nes
{short films}.
Attendance was excellent, with over 60 attendees al the Plaza Community Cinema. At The Library ran
a children's activities in Sefton Library for 12 children during the event, ensuring members of the
community could attend. Free ticket offers for locals in Waterloo made the event accessible. There
was an appetite for merchandise after the event.
On Monday 15 July we screened At Home in Gaza and London. which premiered at The Everyman
Theatre during LAAF 2018 and connected Liverpool, London and Gaza. The event included messages
from Gazan collaborators and was hosted by co4ireclors Julian Maynard Smith and Taghrld
Chou¢alr-Vlzoso.

Liverpool Arab Arts Festival
Trustees. report continued
Literature I Poetry
It was a pleasure to work again with Professor Deryn Rees-Jones. who financially supported Janette
Ayachi's event through The Centre for New and International Wriling at the University of Liverpool. The
event received eX￿pIl0na1IY strong feedback. Janette fedback..
-1 had 8n Inc￿dIble tin7e at the Liverpool Ar8b Arts Festival & I was treated so well by the staff & I met
some wonderfully inspiring people in the audience afternvards. 11 was 81so great to work with Deym so
thank you from the bottom of my heart. The evenl was a success, & one of the founders of LAAF spoke
up during the Q & A & said Ih8t our event was what they had in mind for the festival when they slartedl It
was very moving."
Volunto0rs
We value having the support of 14 festival volunteers who gave their lime lo collating audience feedback
surveys, event stewarding and support and artist and audience liaison.
Once again, LAAF'S Board continue to significantly provide their time, expertise. experience and support
throughout the year- thank you to Afrah Qassim (Chair), Hamdan Dammag (Vice Chairl, Layla Maghribi,
Taher Qa55im and Sarah Scally.
Cultural Education Programme
Funded by QFI and Arts Council England. This year we have commissioned local Yemeni Scouse Poet,
Amin2 Atiq, to develop a four to six week schools projeet aligned to our festival theme Port Cities. This
ollaboralion has continued our commitment to increasing paid work opportunities for Arab crealives who
are underrepresented in the arts and cultural industries, raises awareness of Arab arts and cultural.
contributing to antiracism by increasing understanding and appreciation of Arab people.
Our ambition is lo deliver our schools programme in locations outsidè of Liverpool. This year we have
partnered with Tamadon to pilot a secondary school project in Sheffield. The five week project engaged 77
students in Arab arts and cultural activities including.. calligraphy, authentic Arabic textiles and crafting. We
11 be exploring opportunities to develop the project to engage more schools and to provide career
development opportunities for Arab ¢reativeslartists.
Partnerships
The festival and community participation programme was delivered in close partnership with 33
organisations and partners across the UK and internationally. This support allows us lo provide artists with
the plattorm to reach audiences in Liverpool and beyond and provides underrepresented communities
a¢¢ess and participation in excellent arts and ¢ulture.
Out of festival programme
Our ambition is to build on events and activities offered throughout the year. During this period we
partnered with Savera UK programming Nawarra Dancer to perform and deliver a dance workshop at the
International Women's Day event.
LAAF supported The Brilish-yemeni Society's AGM In late June 2024, which included a presentation on
the book Billersweet.. A Joumey of Food and Yemen. The event was a success and well received.

Liverpool Arab Arts Festival
Trustees. report continued
We were excited to partner with Kayd Somali Arts and Culture and Unity Theatre Liverpool to present
Somali women's theatre piece. Desperate Times. a sell-out hit by emerging new writer Amal Abdi.
storytelling from your heritage workshop with Cameroonian-Kuwaili actor and performance-maker
Colette Dalal Tchantcho to explore some foundational tools for using life experience to create
performance material.
Algerian Dance Workshops, these interactive dance workshops, explored Algerian Folk dance with
Hayet Amar- a specialist in North African traditional dance forms.
International engagement
LAAF chair and director participated in a 3-day British Council MENA gathering, in Edinburgh. along
with 11 other festival directors from the MENA region and 7 UK festival directors. from Friday 9th to
Sunday 11th August 2024. This initiative delved into the contemporary landscape of festival making,
exploring new dynamics. opportunities. challenges, and avenues for growth and collaboration amidst
the current climate in the region. We made strong connections with British Council colleagues, artists
and festival leads across the MENA and the UK and have started following up on possible
collaborations and iniliatives.
Environmental Responsibility
As part of our Arts Council England Snveslment Principles plan, we developed a new Environmental
Responsibility strand. This will lead the actions of the organisalion moving forward, including
improvements to policy and procedures.
For an international festival, we were proud that most artigt travel in 2024 was made by Irain wthin the
UK. This was due to working with UK-based artists, partners on tours and ways to limit the carbon
emissions related with travel. We continue to priorilisÈ holding meetings on Zoom and phone.
Going Forward LAAF Aims to:
Continue to strengthen our artistic programme by commissioning new cross-artfomi and c
commissioned works that demonstrate Inlemational ambition.
Build upon our community engagement work 8nd create artistic programmes including co-creating
projects and activities wlh and for our communities and young people.
Support at1ist in touring commissioned work read)ing new audiences.
Continue our support for emerging artist and creatives with training and development programmes
and commissioning of new work.
Increase our work in creating awareness and appreciation of Arab cultures and people with
delivery of our Cultural Education Programme in schools across Liverpool City Reglon and beyond.
Build our staff team and capacity and support new and existing staff and board members to
access training and development opportunities.

Liverpool Arab Arts Festival
Trustees. report continued
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 charÉtable company and of the incoming resources and application
of resources, including the income and expenditure of the charity for that period. In preparing those
financial statements, the trustees are required to-
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on a going concern basis unless rt is inappropriate to presume that
the charity will continue in business-
The trustees are responsible for keeping proper accounting records that disclose wth reasonable
accuracy at any time the financial position of the charity 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 charity and hence for tsking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by the Board on 12th ￿e￿mber 2024 and signed on behalf of the directors by..
Tahar Qassi
Trustee

Reference and Admlnlstrative Details
Liverpool Arab Arts Festival
Charity numbor 1136384
A Company limited by guarantee number 07184925
The trustees, who are the directors of the ¢ompany for the purposes of company law, are pleased to present their report and
financial slalemenls together wlh the independent examinerfs report for the year ended 31 M8rch 2024.
Nam•
Afrah Qassim
Hamdan Dammag
T Qassim MBE
Sarah S¢al
La￿a Maghribi
Poslt5on
Chair
Vice Chair
Datas
Method of appointment
Reeruitmenl of new Iruslees 18 open, and focused on creating a diverse and effective Board
Règistered addrèss
The Bluecoat
School Lane
Liverpool
L1 3BX
Bankers
HSBC
99-101 Lord Street
Liverpool
L2 2AH
Independent examiner
Jane Williams MAAT
Greater Merseysidè Community Aecountan¢y Service
Beacon Building
College Street
St Helens
WA10 1TF
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 10th March 2010 as Liverpool Arabic Arts
Festiv81 and registered a5 a Charity on 16th June 2010.
The company was renamed Liverpotsl Arab Arts Festival On 21 st February 2013. The governing instruments under which the
charitable company operates comprise the Memorandum and Articles of As50cialion dated 9th February 2010 logelher with the
policies made from time to tim8 by the Trustees.
Truslees pitsvide governance of the organisalion as unpaid volunteers. The board of truste&s meets quarterfy and administers
the charity Ihe board approvo p(Iliey that is then implemented by the Director and the rest of the leam. In addition to quarterfy
meetings LAAF trustees provlde voluntary support lo the operational team which enables the organisation to fulfil ils aims 8nd
obj¥clives.
LAAF values volunteer support and ensués th8 f8StIV81 offers Opportunities for people lo gain experience in Volunteers are
given the opportunity to gain experience in festlval management, events production and marketing. translation. finance and
general events administration.
Objects of the organisatlon
The objects of the charity ar8 to advance the education of the public in Arabic arts bul not exclusively by the promotlon and
staging of regular Arable arts festivals and events in Liverpool and-,
the advancement of the arls culture and herltage through thè support $n￿ur89&m￿nt and showcasing of Arabic artists and
artisans.
In setting objectives and policies lo achieve them, the Board give due consideration to guidance issued by the Charities
Commission lo ensure that such policies achieve the requirement to give public benefit.

Reference and Administrative Details
Liverpool Arab Arts Festival
Charity number 1136384
A Company Ilmited by guarantee number 07184925
Rosorvos Policy
The Trustees have reviewed cover for operational activltles for three months. Based on current
commitments LAAF will retain £50,000 in reserve and £10,000 to cover any exceptional cosl or
circumstances. Remainder of the unrestricted fund balance is allocated to festival and project running
Gost.
A¢¢ountant
Jane Williams
Greater Mersey$idg Community A¢¢ountancy Service
Beacon Building
College Street
St Helens
WA10 1TF
Approval
This report, which has been prepared in accordance with the provisions in the Companies Act 2006
relating to small companies. was approved by the trustees on 12 December 2024 and signed on their
behalf by..
10

Independent Examlner's report to the trustees of Liverpool Arab Arts Festival
I report on the accounts of the charity for the year ended 31 March 2024 set out on pages 12 10 20
Respective responsibilities of the Trustees and examlner
The charity's trustees (who are also the directors of the company for the purposes of company lawl are
responsible for the preparation of the a¢counts. The trustees consider that an audit is not required for this
year under section 144{2) of the Charities Act 2011 {the 2011 Act) and Ihat an independent examination is
needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, il is my responsibility to..
El examine the accounts under section 145 of the 2011 Act.,
lo follow the procedures laid down in the general directions given by the Charity Commisslon under
section 145{5}Ibl of the 2011 Act., and
El stale whether particular mallers have come to my attention.
Basis of Independent examiner's statement
My examination was carried out in accordance with the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presersled with those records. It also includes consideration of any unusual items or disclosures in
the accounts, and seeking explanations 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 consequenlly no opinion is
given as to whether the accounts present a Irue and fair vievl and Ihe report is limited to those matters set
out in the statement below.
Independent examiner's statemenl
In connection with my examination, no matter has come to my attention=
1 } which gives me reason2ble cause to believe that in any malerial respect the requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006- and
to prepare accounts which accord with the accounting records and to comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles of the
statement of Recommended Practice= A¢¢ounting and Reporting by Charities
have not been met- or
21 to which, In my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Jane Willi
MAAT
Greatgr
rseyside Community Accountancy Service
Beacon Building
College Street
St Helens
WA10 1TF
12th December 2024

Liverpool Arab Arts Festival
Statement of Financial Activities
(Including Income & Expenditure Account)
for the year ended 31 March 2024
Notes
2024
Unreslricled
funds
2024
Reslricled
funds
2024
Total
funds
2023
Total
funds
Income from:
Donations and legacies
Income from charitable activities
Other incoming resources
Investment Income
Total incoming reSou￿e$
141
1,373
200,912
4,911
13
207.209
1,373
311,135
4,911
13
317,432
8,462
163,559
3,344
110,223
(71
110.223
175,368
Resources expended
Charitable activities
181
186.747
64.271
251,018
186,168
Net incoming l {outgoing) resources
20,462
45,952
66.414
{10.8001
Transfers between funds
1103}
103
Net movemenl in funds
20,359
46,055
66.414
{10.800}
Reconciliation of funds
Total funds as at 1 April 2023
Total funds as at 31 March 2024
61,009
81,368
15,348
61,403
76,357
142,771
87,157
76,357
18al
The above statement includes all gains and loses recognised during the year.
All activilies are regarded as continuing.
Comparative figures for the previous year by fund type are shown in Note 15.
The Notes on pages 14 to 20 form an integral part of Ihese accounts.
12

Liverpool Arab Arts Festival
Charity number 1136384
A Company limited by guarantee number 07184925
Balance sheet
as at 31 March 2024
2024
Unrestricted
2024
Restricted
2024
Total
2023
Total
Current Assets
Debtors and prepayments
Cash at bank and in hand
Total current assets
10,095
71,727
81,822
10.095
133,027
143,122
6,699
73,884
80,583
1121
61,300
61,300
Current liabilities:
amounts falling due within one year
Creditors (due within one year)
Total current liabilities
1131
351
351
351
351
4,226
4,226
Net Assets
81.471
61,300
142,771
76.357
Funds of the tharity
Restricted Funds
Unreslricled funds
Total Funds
61,403
61.403
81,368
142,771
15,348
61.009
76,357
81,368
81,368
61,403
The trustees (who aré also the directors ofthe company for the purposes of company lawl confim that for the year ended
31 March 2024
the company was enlilled to exemption from audit uncser section 477 of the Companies Act 2006. and
the mèmbers have not required the company to obtsin an audit of ils accounts for th& yèar in question in
accordance with section 476 of the Act
the trusteès a¢knO￿edge their re5ponsiblitiès for complying with the requirements of the Act with respect to accounting
records and the prèparation of accounts
The nol¥s on pages 14 to 20 fomi an integral part of these accounts.
These accounts, which have been prepared in accordance with the provSsions in the Companies Act 2006 relating to Small
companies, were approved by the trustees on 12th De¢ember 2024 and signed on Ihelr behalf by..
Afrah Qassim
Chair
13

Liverpool Arab Arts Festival
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 March 2024
2024
Total
2023
Total
Cash flows from operating activities..
Nel incomellexpenditurel per SOFA
Depreci8tion
Investment income
(Increaselldecrease in debtors
Increaselldecreasel in creditors
66,414
110.800)
113}
{3,396}
13,875)
59,130
131
3,908
{2,1931
{9,088}
151
Cash flows from investing actlvltles
Investment income
13
Net in¢reasel{decrease in cash:
Total cash as at 1 April 2023
Total cash as at 31 March 2024
59.143
73,884
133,027
19,085)
82,969
73,884
The notes on pages 14 to 20 fomi an inlegTal part of these 8¢¢ounts.
14

Liverpool Arab Arts Festival
Notes to the accounts
for the year ended 31 March 2024
1 Basis 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 Ihe relevant note{s),
in accordance with..
{a} The Charilies A¢1 2011
{b} The Companies Act 2006
{c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. FRS 102
Id) Accounting & Reporting by Charities: Statement of Recommended Practi￿ (Charities SORP
FRS 1021 leffeclive January 20191
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 aboul the charity's ability to continue
as a going concern.
2 Accounting Policies
2.1 Fund accounting
lal Unreslricled funds are those that can be expended at the discretion of the trustees in the
furtherance 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, or when 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 lo the income,. receipt is probable. and the monetary value can be
measured with sufficient reliability.
Ibl Where income has related expenditure le.g. projects), the income and relaled expendilure are
reported gross in the SOFA.
Icl Bank interest is recognised when credited to the account.
Idl Gift Aid. where appropriate. is recognised in the same accounting period as the donation to
which il relates.
le} Income, which is subject lo conditions Ihat the charity has yel to fulfil, or which is specifically
for use in a future accounting period. is treated as deferred income.
2.3 Expendilure and liabilities
{a} Expenditure is recognised on the accru81s basis.
(b) The charity is not regislered for VAT, thus all costs are shown inclusive of VAT charged.
(c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out
resources.
Idl Governance costs include the costs of preparation and examination of the statutory accounts,
the cost of trustee meetings and the cost of any legal advice to trustees on governance or
conslitulional matters.
15

Liverpool Arab Arts Festival
Notes to the accounts
for the year ended 31 March 2024
2.4 Tangible Flxed Assets
la) 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, al their value on receipt.
Rates of depreciation
Building Improvements- 200A straight line basis to nil
Fixtures and fittings..
150/0 Straight line basis to nil
Equipment..
20 10 Straighl line basis to nil
2.5 Debtors
{a} Debtors are recognised at the settlement amount due.
Ib} Prepayments are valued at the amount prepaid.
2.6 Cash
la) Cash eomprises bank deposits repayable on dem8nd and any short-term highly liquid
inveslments wth a maturity date of three months or less from the date of acquisition or opening of
the deposit or similar account.
2.7 Creditors
lal Creditors are recognised where the challty has a present obligation resulting from a past
event Ihal will probably result in the transfer of funds to a third paty and the amount due to settle
the obligation can be measured or estimated reliably. Creditors are normally recognised al their
settlemenl amount, usually the invoice amount.
Ib} Accrued charges are nomially valued at their selllemenl amount.
2.8 Taxation
The charity is not liable to income lax or capital gains tax on its charitable aclivilies.
3 Transactions with trustees and related parties
No trustees received any expenses Inote 131 during the accounting period.
Owing lo the nature of the charitls activities and the composition of the board of trustees (being
drawn from local statutory and voluntary tsrganisationl, it is inevitable that tTansaclions will take
place with organisations in which a trustee may have an interest. All transactions in which a
trustee may have an interest are condsjcted al ami's length and in accordance with the charity's
financial regulations and expenditu￿ pro¢edures. No transactions were indentified which should
be disclosed under FRS 102.
16

Liverpool Arab Arts Festival
Notes to the accounts
for the year ended 31 March 2024
4 Donations and legacies
2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2023
Total
funds
Donations
1,373
1.373
1,373
1,373
8,462
8,462
5 Income from eharltable actlvltles
2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2023
Total
funds
Arts Council Funding
Culture Liverpool Investment
LCRCA.. Generations for Change
Yemen In Conflict
Granada Foundation
The Space Cic
PH Holt
The British Council
The National Foundation
LCVS CIF
Qatar Foundation Internalional
200.912
200.912
14,250
112.024
14,250
14,250
2,000
2,000
8,618
5.000
68,000
26,573
1,400
68.000
26,573
1,400
19.667
163,559
200,912
110,223
311.135
6 Other Incoming resources from
charitable activities
Unrestricted
funds
Restricted
funds
Total
funds
Total
funds
other Income
Box Office
45
4,866
4,911
45
4,866
4.911
3,344
3,344
7 Investment Income
Unreslricted
funds
Restricted
funds
Total
funds
Total
funds
Bank Interest Received
13
13
13
13
17

Liverpool Arab Arts Festival
Notes to the accounts
for the year ended 31 March 2024
8a Restricted funds summary
Balance blf
Incoming
Outgoing
Transfers
Balance clf
Culture Liverpool Investment
DCMS: Cultural Recovery Fund
Granada Foundation
Qatar Fdln Intemational
LCVS CIF
The National Fdtn Youth Music
The British Council
The Space Cic
PH Holt
University of Liverpool
18121
151
53
16,263
14,250
14,268
18301
(531
7,828
8,435
1.400
9,836
42,562
1,400
26,573
68,000
16,737
25,438
1161
16
12}
137
103
137
15.348
110,223
64,271
61,403
Purpose of restricted funds
Culture Liverpool contribution towards the Liverpool Arab Arts Festival.
Granada Foundation provided funding towards cultural workshops in schools.
aalar Foundation InleTnational provided funding for schools cultural development project.
University of Liverpool funded our Yeman in conflict national project.
Arts Council Lottery Project Grants Live and Digital Project.
Department of Digit81 Culture, Media and Sport. Culture Recovery Fund. Safeguarding LAAFS cultural offer
durirsg Covid 19.
9 Staff Costs
2024
2023
Gross Wages and salaries
Social securtly costs
Pension contributions
98,038
3,779
1.342
103.159
80,792
1.708
1,239
83.739
The average number of employees during the year, calculated on the basis of full-time equivaSents, was as
follows=
2024
2023
No employee received emoluments of more than £60,000 during Ihe year
18

Liverpool Arab Arts Festival
Notes to the accounts
for the year ended 31 March 2024
10 Debtors and prepayments
2024
2023
Debtors
10.095
10.095
6,699
6,699
11 Cash at bank and In hand
2024
2023
Current accounts
Credit card
Resetve account
Cash in hand
131,897
73,196
721
409
133.027
708
120
73,884
12 Creditors and accruals
2024
2023
Creditors
351
351
4,226
4,226
13 Trustee remuneration and expense$
2024
2023
Total amount paid
418
2,812
During the period two trustees received out of pocket expenses (2023.. 21
14 Guarantees
As at 31st March 2024. 5 members had given a guarantee of £10 each in the event of the company winding-
up. Total: £50 {2023.' 6 members, £601
19

Liverpool Arab Arts Festival
Comparative Statement of Financial Activities
(Including Income & Expenditure Account)
for the year ended 31 March 2024
16 Com
arative in¢ome and expenditure b fund
Unrestricted Funds
2024
Restricted Funds
2024
2023
2023
Income from:
Income from donations
Income from charitable activities
Other incoming resources
Investment income
Total incoming resources
1,373
200.912
4,911
13
207,209
8,462
114,024
3,344
110.223
49,535
125,833
110,223
49,535
Expendilure on:
Charitable activities
186.747
125.916
64.271
60,252
Net incoming l {outgoingl resources
20,462
1831
45,952
(10,7171
Transfers between funds
1103)
103
Net movement in funds
20.359
(831
46,055
(10,7171
Reconciliation of funds
Total funds as at 1 April 2023
Total funds as at 31 March 2024
61,009
81.368
61,122
61.039
15,348
61,403
26,065
15,348
20