Liverpool Arab Arts Festival Charity number 1136384 A Company lirnited by guarantee number 07184925 Annual Report and Financial Statements for the year ended 31 March 2025 Liverpool Arab Arts Festival gmcas Greater Merseyslde Communlty Accountancy Servlce
Liverpool Arab Arts Festlval Annual Report and Financial Statements for the year ended 31 March 2025 Contents Page Trustees, Annual Report 2to11 Independent Examiners Report 12 Statement of financial activities 13 Balance sheet 14 Statement of Cash Flows 15 Notes to the accounts 16to21 Prepared by the Greater Mer$eyside Communlty Accountancy Servlce
Liverpool Arab Arts Festival Trustees. report continued Revlow ol progres5 and achlevoments Liverpool Arab Aris Festival (LAAF) vrds founded in 1998 by Taher Qassim and members of Liverpool's Yemeni community. Their aim was to increase awareness and appreciation of Arab arts 8nd culture through participatory worf(shops introducing authentic music. language and dress to young people. LAAF has since grown into a leading UK Arab arts organisation still driven by this ethos. In 2025 the organisation ce18brated its 27th anniversary and its 23rd festival edition. Objectlves and Actlvltles: The objectives are.. 1. To advance the education of the public in Arab arts but not exclusivaty 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 encouragement and showcasing of Arabic artists and artisans. In setting objectives and policies to achieve Ihem, the Board give due consideration to guidance issued by the Charities Commission to ensure Ihat such policies achieve th8 requirement to give public benefit. Vlsion To keep Arab arts, cullure and heritage alive. Mlsslon Liverpool Arab Arts Festival creates a platfom Ihal educates, challenges and engages communities in Arab arts. culture and heritage across Ihe UK and intemalionalSy. Governance and Development Our Board of Trustees brings extensive skills and experience from the arts and cuttural industries, the charilable sector, media, public health, and business development. They utilise their diverse local, national. and international nelworks to advocate for LAAF. All truslees have lived exp&rience with Arab cultures and have established strong connections with communities and networks in Liverpool and beyond. The Board has undertaken and continues to pursue a range of training to support its oversight of the organisation. Trustees are regularly updated through Board papers on specific areas of management responsibility. governance, and topics related to our charitable activities. The Board of Trustees meets quarterly to administer the charity and delegates policy and operational duties to the Director and staff team. Additionally. dedtcated Board members and key staff lead themed subgroup meetings to advance the organisation's risk management, strategic planning. and operational development.
Liverpool Arab Arts Festival Trustees. report continued This year, Board members and staff have mei to review and plan the LAAFS strategic and operational priorities for 2022028. Board members have taken the lead in embedding Culture Liverpool's priorities and the Arls Council Investment Principles of Ambition and Qualily, Environmental Responsibility, Dynamism, and Inclusivily and Relevance. In addition, the board away day explored and agreed upon a framework for organisation succession, a process Mlal to ensuring LAAF has a clear direction for moving forward. Notable Achlevements Cultural Educatlon Programme This yearfs cultufal education project was delivered by local Yemeni Scouse Poet, Amina Aliq who engages students in a four to six week programme exploring the rich history of Yemen and Liverpool's Yemeni community and Iheir valuable contiibulion to the cily. Students created poems and Short slories as a creative medium to share their learning in their schools. During the past 12 months Amina has delivered eleven sessions in three secondary schools with an average altendance of 25 students per session. We 8re commitment to increasing paid VK)rf( opportunities for Arab creatives who are underrepresented In the arts and cultural industries. raises awareness of Arab arts arKI cultures, conlributing to antiracism by increasing understanding and appreciation of Arab people. This programme wa8 funded by QFI and Arts Council England. CommunSty Partlcipation Cullure Liverpool CAIP funding and Arts Council England supporl, enabled us to engage local people of Arab herltage in various workshops and activities before and during LAAFS annual festival. We recorded attendances of 1,792 children and parents attending our Arabic storylelling and cultural crafts workshops, deliver8d both during and outside of the festival. We were also proud to partner wilh "Al The Librarf, to offer an Arabic famlly film programme at Crosby Plaza. Our Palestinian Tatreez Workshops, also held in partnership with "At The Library," wer8 among our most popular community programmes. Additionally, we continued to deliver authentic Yemeni folk dance workshops as part of our Men's Health and Wellbeing activities, in partnership with the Liverpool Arabic Centre. These workshops have been Instrument21 in reducing isolation and loneliness, fostering cultural pride, and improvin9 physical well-being among participants.
Liverpool Arab Arts Festival Trustees. report continued 2025 Festlval Livarpool Arab Arts Festival {LAAF) 2025 took place from 11 to 20 July 2025 across multiple venues throughout the city. In a year still marked by geopolitical tensions and socio-political challenges across the Arab region, LAAF 2025 demonstrated solidarity wrth artists and communities affected by confiict and displacement. It remains a vital platform for Arab artists to present their creativily and resilience through diverse artistic forms to mainslream UK 8udienc8S. Under the theme 'Nostalgia,' the festival 8xplor8d memory, heritage, identity, and r6sili8nce across the Arab world and its diaspora through an ambitious and diverse programme. The 2025 edition brought highlighted narralives from several countries, including Palestine, Lebanon, Tunisia, Sudan, Algeria, Morocco, Egypt, and Yemen, meant to reinforce its mission to amplify Arab voices, showcase rich cultural heritage, and foster cross-cultural understanding. This year, the board played an active role in supporting the programme, contributing to A Tabic Iranslation and event planning and mediation (notably for The Book of Sanaa). This demonstrates how board engagement extended beyond governance, in directly supporting the programme and helping to make it more accessible and culturally authentic. Festlval launch •vent The festival launch look place at the Unity Theatre on Friday 11 July, attended by around 92 special guests. Speeches were delivered by Afrah Qassim, the Lord Mayoress and Sam Kalubowila (Senior Re18tionship Manager at Arts Council England). The event was well received. drawing more than double the audien of last year, and was followed by a perfomiance of Penguin. Vlsual Identlty: Sall & Sister's renewed design for L44F 2025 offered a visual polish for the theme and the emotions it contains. Through the interplay of texture, colour, and cullural motifs, the branding transformed the abstract concept of nostalgia into a fell and lived experience. The One Fell Swoop team On again played a pivotal role in the successful management of both marketing and events support for LAAF 2025. Their expertise ensured that festival communications were clear, consistent, and responsbve. helping to amplify audience reach acros5 both digital and print platforms. Operationally, their contribution was particuFarly crucial for increasing capacity for wide range of events, including large-scale events such as Family Day (including and not limited to.. logistics. technical, venue and artist coordinalion, and audience experience). The team's long-standing relationship with LAAF meant Ihey were able to anticipate needs and act as trusted partners. balancing creative vision with practical delivery.
Liverpool Arab Arts Festival Trustees. report contlnued Festlval Overylew In 2025, the festival delivered 32 events showcasing 68 artists, compared with 76 artists in 2024, and reached a total audience of 45.851- almost double the 24,622 recorded the previous year. This increase was partly driven by free, public, and highly visible venues such as the World Museum and the Walker Art Gallery, made possible through the Biennial partnership and its visual arts programme running from June to September (see further details in the section 'ObseTvation'). Furthennore, the programme was wide-ranging, encompassing exhibition5, performances, workshops, talks, film screenings, and community gatherings. Artistic representation brought together local, national, and international voices across theatre. music. visual arts, literature, fi5m, craft, and food cuure, reflecting the festival's commitment to diversity and cross4lisciplinary exchange. Th8 2025 artist highlights featured a mix of UK-based. nation81, and international names, reflectlng LAAF'S ongoing commitment to supporting diasporic artists alongside regional practilioners. While the overall number of artists was slightly lower Ihis year. the total numbei of artist days showcased was higher, thanks lo Ihree distinct visual arls events, compared to just one in 2024 {Port Cities). In addition. the programme offered a greater number of standout highlights (see details in the seclion below), which strengthened both the quality and consistency of audien engagement. In terms of partnerships, this year's festival leatured strong collaborations across Liverpool cultural institutions and intemational bod5. The key partners Still included Liverpool Bnn1a1, Bluecoat, Liverpool Philharmonic. Sefton Park Palm House, FACT, and various communily-led organisations such 88 Liverpool Arabic Centre, At The Library, Videodyssey and The Plaza. Premleres The increase in premieres shows L4AF's growing role as a commissioning and presenting platform for new Arab and Arab-diaspora work in the UK. For instance, supporting Nour Bishouty's commission with Liverpool Biennial demonstrates partnership impact, while A Grain of Sand co- production and the Comma Press partnership on two literature launch events 3hi)ws support for bold engaged works. Additionally, new works like the family screening Dounia and the Great Snow White or the Archiving Nostalgia film, as well as commissioning l(xal artists (Yamama - short film wilh cuttural cuisine) and Liverpool's university scholar and researcher. Mohamed Gohar, outline how the festival continues to introduce first-time creative projects from local or international artists to the various UK demographics. Blllngual Events The continuous showcasing of bilingual events refiects an intentional and community nIred strategy to embrace linguistic diversity and mirror th8 multilingual opportuniltes of the different communilies in Liverpool. Through bilingual programming, LA4F enhances inclusivily, accessibility. and authenticily, while serving both Arab-speaking diaspora audiences and non-Arabic-speaking local audiences.
Liverpool Arab Arts Festival Trustees, report contlnued Events wlth Q&As Q&As are consistently valued by audiences, who seek not just 'cultural consumption, but a deeper dialogue with artists and connection with Iheir works. The facl that feedback explicitly requested more post- Show discussions indicates Ihis demand. Audience Responses The 2025 programme received a strong audience response, whether reflected in box office performance or collected feedback. As showed above, it is crucial to maintain the numb8r of events that incorporate artist talks I conversations. Q&As have aayS been central to the eveni programme including post-perfomian conversations with the audience and artists. This could also help smaller or niche ticketed events (such as the workshops, literature} by enhancing audience engagement in valuing their interaction and shared opinion. Programme Ov•rvlew The 2025 programme offered a balanced mix of contemporary performance, visual arts, film, music, community workshops and family activities. Below, each strand is summarised with rrratIVe highlights and contexiual insights. Vlsual arts: Sarah Alarra] - Llmbs of the Lunar Dlsc: Isthmus Anclent Rlver: This new body of work cross*xamined atternative temporalrties, ancestry and the long-16rm impacts of environmental violence. The exhibition invited sustained reflection and dialogue around ecological memory. Mohamed Gohar. The Alexandrian: Free exhibition and artist talk combined architectural references, heritage refleclions and a contemporary visual language to create a layered encounter between Liverpool and Medrterranean urban histories. Noura Blshouty - Tall gras888 small bushes 21Llverpool Blennlal partnershipl: A cross- Section of practices exploring IouTism, spectacle and permission - a useful bridge between Liverpool Biennial audiences and LAAF'S thematic concerns. Mohamed All Al-Thulaya - Model of the Old City of Sanaa: 3D installation part of The Book of Sanaa literature event. Performance & Theatre Penguln IHamzeh): A moving, humorous and inaginative journey from Syria to Gateshead. The prece was notable for its intimate storylelliro and Strong audience connection. A Grain of Sand: A One-VMan show centred on Palestinian childhood testimony, blending folkbre and lived experience to powerful effect. Sarah Al4arraJ- Break the Clocks Iperformallve-lecture): A hybrid lecture-performance that expanded the festival's boundarps into speculative woddbuilding, stimulating conversation on temporality and futures. Music Akram Abdulfattah: A cross-cuRural violin perfomiance merging Middle Eastern modes with jazz and improvisation, underscoring LAAF'S commitment to genre-defying musical projects. Family Day perfonners: The Egyptian Jazz Project with the Harfoush Jazz Band, London Arab B8nd. Farah Fersi, Al Awadhel Yemeni Band and DJ Jacques Malchance.
Liverpool Arab Arts Festival Trustees. report contlnued Fllm I screenings Archiving Nostalgla (Fllm programme): A curated selection of contemporary Arab films from Algeria. Lebanon and Tunisia thal used nostalgia as a lens lo examine memory, displacemenl and aesthetics across diff8rent critical times. Dounla.. A family-frrendly double screening presenting Dounia and the Princess of Aleppo (2022) alongside the UK premiere of Dounia The Great White North (2024). Together, the films trace Dounia's journey from Syria to Canada, offering moving reflections on childhood, displacement, and resilience. The Legend of the Looms.. A dramatic folk-infused play which plau[lY merged LancaBhire folklore with WKler migratory histories, offering both humour and historical resonance. Llteraturo Palesllne Mlnu8 One & The Book of Sana'a (Comma Press events): Literature programmes that anchored the festival in contemporary MKldle Eastern writing, offering public readings, crilical topic discussions and community engagement. Communlty I Workshops & Famlly events Tatreez IPalestlnSan embroldery) workshops: High-quality Pract81 sessions reconnecting audiences with craft, cultural heritage and stoelling x three workshops, which were increased due to public demand and fast-selling. Hadl Badi Chlldren's Workshop: Children's programming Ihat foregroLJnded Arabic-language books, memory and identity, an important strand for intergenerational engagement. LAAF Famlly Day at S8fton Park Palm House: A free. flagship communal celebration that drew larg8 footfall and highlighted LAAF'S role as a CMC cultural connector. Food I Cultural experlences Jordanlan Food & Cultural Experlence wlth Yamama: A supper and lunch club series that created intimale cultural exchanges through food and oral -family-history and film. showcasing and sharing the family transmission. Volunteern We valued having the support of 16 festival volunteers who gave their time to contributing to our marketing campaign, collaling audience feedback surveys, event stewarding and support and artist and audience liaison. Partners contributing volunteer support include - The Good Gym and Liverpool Arabic Centre. Once again, LAAFS 808rd continue to significantly provide their twne, expertise, experience and support throughout the year.. thank you lo Afrah Qassim {Chair), Hamdan Dammag (Vice Chair), Layla Maghribi, Taher Qassim ar)d Sarah Scally. Our aim is to generate income to increase our teams capacity to offer a year round volunteer programme - this will provide opportunities for people lo experience working in the arts and cultural sector and to explore roles they might nol have otherwise considered. Partnershlps The festival and community participation programme was delivered in close partnership wilh 33 organis8tions and partners across the UK and internationalty. This support allows us to provide artists with the platfomi to reach audiences in LiveTpwI and beyond and provides underrepresented communities access and participation in excellenl arts and culture.
Liverpool Arab Arts Festival Tru5tees' report contlnued International engagement We were excited to see Port Cities Visual Exhibition, firsl shown in Liverpool 2024, travel lo Marrakech for ils second ileration "Tiace5 of Elsewhere. 11 April- 30 June 2025 This second part of Ihe project , Port Cities was ordInated by LE 18 (Laila Hida), and DaDa Marrakech. with the support of British Council Morocco. This iteration explored speculalive and ficlional perspeclives, unveiling new layers through a public programme accompanying Ihe exhibillon in presence of each of Nadia, Mohamed and Siska too. The exhibition launch was a success and was followed by a busy weekend of public programme. In June LAAFS creative producer iryslted two exhibitions in Tunis and in Oclober (supported by British Councll) attended D-cal in Calro to scope w artist work and to participate in networklng and symposla events with arts and cultural organisalion from the MENA and beyond. Out of Festlval Events LAAF remalns dedlcated to Increasing the vlslbilily of Arab arts and cultures through a year-round programme of events and aclivities. We achieve this by collaborating wlth organisalions based in Llvèrpool and across the UK. Thls year, we partnered with Leeds Intemallonal African Festival, funding Ihe partlclpalion of one music group and two visual ariisls. We also collaborated with the Unlversiiy of Liverpool. offerlng communlly members the opportunily to engage in workshops focused on authentic Libyan crafts, Addllionally, we delivered Arabic storytelllng workshops as part of Savera UK'S cultural festival. We look fon*vard to continuing our partnership with Kayd, a London-based Somali arts organisalion, with upcoming performances in Liverpool In November 2025. Envlronmenlal RpOnsIbIlIty We are ¢onllnually reviewlng and updating our environmental policy and aclion plan as part of Culture Liverpool plan, our Arts Council England Inveslmenl Princlples and our commilmenl lo reduclng our overall environmental impacl. To dTlve this work forward, a member of LAAFS staff t8am and a board member both participate in dedicaled working groups. These groups are focused on developing our praclice and exploring how we can embed new. environmentally conscious ways of operating into our cole activilies. Additionally, this year, LAAF has presented three public evenls specifically designed to increase awareness of th8 environmental emergency.
Liverpool Arab Arts Festival Trustees. report continued Golng Forward LAAF Alms to: Continue to strengthen our artistic programme by commissioning new cross-arlform and co- commlssioned works that demonstrate international ambilion. Generate income to recruit a dedicated community engagement role to increase our communSties and volunteer development programme. Support artist in tourino commissioned ¥k reachina new audiences. Continue our support for emerging artist and creatives wth training and development programmes and commissioning ol new work. Increase our vnrk in creating awareness and appreciation of Arab cultures and people with delivery of our Cultural Educatlon Programme in schools across Llverpool Clly Reglon and beyond. Plan lo celebrale the 25 festival edition in July 2027- wlth an extended festival and programme of community engagement and partlcipation. Statement of Dlrectors. responslbllltles Company law requires the directors lo prepare financial accounts for each year wthlch give a true and fair view of the slate of affairs of the charitable 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, Ihe trustees are r8quired to: select suitable accountlng policies and apply them consistently.. observe Ihe methods and prindples 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 il is inapproprlate to presume that the charity will continue in business., The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime Ihe financial posilion of the charity and lo enable them to ensure thal the financial statements comply wth the Companles Act 2006. They are also responsible for safeguarding the assets of the charily and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularilies. Approved by the Board on 20th November 2025 and signed on behalf of the dlrectors by: Tahar Qassim Trustee
Reference and Admlnlstratlve Detalls Liverpool Arab Arts Festlval Charity number 1136384 A Company Ilmlted by guarantee number 07184925 The trustsés, who are the directors ol the corroany lor the purposes ol company law. ale pleased lo present their report and financial slatèmènts together with the independent examine¢$ report for Ihe year ended 31 March 2025. Name Afrah Qas$lm Hamdan Dammag T Qassim MBE Sarah Scally Layla Maghribi Posltlon Chair Vice Chair Dates Mèthod of Jppolntmènt Recruitrnenl of new trustees is op8n, and fo¢usd on creallng a di¥ors• and effeclive Board Rog18tsred addr•88 The BIu8coat School Lane Liverpool L138X Banker8 HSBC 99-101 Lord Strnal Llverpool L2 2AH Independent examinor Jan• Wllliams MAAT Groatsr Merngyolde Commun5ty Accountsncy S•rvlc• Beacon Building Collège Slroet Sl Helens WA10 1TF Gov¢rnlng document Tho organisalion is a Charitable company limited by guarantee, InrpOrated on Iolh Mar¢h 2010 a8 Liverpool Arablc A Festival and fegislered as a Charlty on 161h June 2010. The company was renamed Liverpool Arab Arts Festival on 21st February 2013. The governing inslrumgnls under whl¢h Ihe chaTitabla company operates comprise the Memorandum and Articbs of Associalion daled 91h February 2010 together wilh the policies made from time lo lim• by Trustees. TriJstgè$ provld8 governance of the organis81ion as unpaid volunteers. The board ol trustees m8els quarterly and adminl$l8rs tha tharity the board approve policy th81 is then Implemented by the Director and the rest of the team. In addilion lo quartedy meetings LA4F truslees provide yontary support lo the operational team which én#b16S tho or9anisalion lo lulfil its aims and objecliv8S. LAAF values volunteer support and Énsues the festival offers opportunit8 for people to gain 8xperieneA in Volunteers are given the opportunity to gain experience in festival management, events prc*JuGtion and mathéling. transl8tlon, finance and general evenls admini8lralion. ObJ$cts of th8 oryanl8atlon The objects of the charity are to advance the educalion of th8 Putlic in Arab arts bul nol exclusively by Ihe promlion and slaging of regular Arabic arts festivals and events in Liverpool and- the advanment of the arts culluro and herilage through the supwrt encouragement and showcasing of Arabic artisls and artisans. In setling rJbje¢lives and policies io achieve them. Ihe Board give due consideration Io guidance issued by the Charilies Commission lo en8ure that such policies achieve the requirement to give public benefit. 10
Reference and Adminlstrative Detalls Liverpool Arab Arts Festival Charity number 1136384 A Company limited by guarantee number 07184925 Reserves Pollcy The Trustees have reviewed cover for operational activities for three months. Based on current commitments LAAF will retain £55.000 in feserve and £10,000 to cover any exceptional cost or circumstances. Remainder of the unrestricted fund balance is allocated to festival and project running cost. Accountant Jane Wllliams Greater Merseyslde Communlty Accountancy Servlca 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 lo small companies, was approved by the trustees on 20th November 2025 and signed on their behalf by.. 11
Indepondent Examlnerfs report to the trustees of Llverpool Arab Arts Festlval I report on the accounts of the charity for the year ended 31 March 2025 set out on pages 13 to 21 Respectlve responsibilities of the Trustees and examlner The charity's truslees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustee5 consider that an audit is nol required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is nol Su.eCt to audit under company law and is eligible for independent examination, it is my responsibility to. D examine the accounts under section 145 of the 2011 Act: El to follow the procedures laid down in the generdl directions given by the Charity Commission under section 145(5){b} of the 2011 Act- and E] stale whether particular matlers have come to my attention. Basls of Independent examlner's statement My examination was carried out in accordance with Ihe 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 presented with those records. It also includes consideration of any unusual ilems or disclosures in the accounts. 8nd seeking explanations from you as trustees concerning any such mallers. 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 'lrue and fair viwk and the report is limited to those matters Set out in the statement below. Independent examlnerfs Statement In connection with my examinalion, no matter has come to my attention: 1) which gives me reasonable cause to believe that in any material respect the requirements: Cl to keep accounting records in accordance with section 386 of the Companies Act 2006" and ci to prepare accounts which accord with the accounting records and to comply with the accounting requlrements of section 396 of the Companies Acl 2006 and with Ihe methods and principles of the Slatemenl of Recommended Practice.. Accounting and R8POrting by Charities have not been met. or 2) to which, In my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be rea ed. Jane Williams MAAT Greater Mer Beacon Buil College Stre St Helens WA10 1TF ide Communlty Accountancy SeNlce 20th November 2025 12
Liverpool Arab Arts Festival Statement of Financlal Actlvltles (Includlng Income & Expenditure Account) for the year ended 31 March 2025 Notes 2025 2025 Unrestricted Restrtcted funds funds 2025 Total funds 2024 Total funds Income from: Donations and legacies Income from charitable activities Othèr incoming resources Investment Income Total Incomlng resources (4) (5) 16) (7) 6.555 200.912 7,752 46 215,265 6,555 215,162 7.752 46 229.515 1,373 311,135 4,911 13 317,432 14,250 14,250 Resources expended Charitable activities 181 188,180 64,246 252,426 251,018 Net Incomlng l (outgolng) resources 27,085 (49,996) (22,911) 66.414 Transfor8 between funds Net movement In funds 27,085 {49,996) (22,911) 66,414 Reconciliatlon of funds Total funds as at 1 April 2024 Total funds as at 31 March 2026 81,368 108,453 61,403 11,407 142,771 119,860 76,357 142,771 188) The above statement includes all gains and loses 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 15 to 21 form an integral part of these accounls. 13
Liverpool Arab Arts Festival Charity number 1136384 A Company limited by guarantee number 07184925 Balance sheet as at 31 March 2025 2025 Unrestricted 2025 Restricted 2025 Total 2024 Total Current Assets Debtofs and prepayments Cash al bank and in hand Total current assets (11) {1 6,938 103 904 110,842 6.938 115,311 122,249 10,095 133,027 143,122 11,407 11,407 Current Ilabllltle5: amounts falllng due within one year Creditors (due within one year) Total curront Ilabilities (13) 2,389 2,389 2,389 2,389 351 351 Not Assets 108,453 11,407 119,860 142,771 Funds of the charlty Restricted Funds Unrestricl8d funds Totsl Funds 11.407 11,407 108453 119,860 61,403 81.368 142,771 108.453 108.453 11.407 The truste8s (who ar8 also the directors of the company for the PUTPOSeS of company law) confimi Ihal for the year ended 31 March 2025 the Company was èntit18d to exemption Irom audit under secti¢)n 477 of the Companles Act 2006, and the members have nol requirèd th8 company to obtain an audit of ils accounts for the year in question In acrdanGe with section 476 of the Act the trustees athnowledge their responsiblllies for complying ryth Ihe requirements of the Act with rèspect lo accounting records and the preparation of accounts The nole3 on pages 15 to 21 form an integral part of these accounts. These accounts, vknlch have been prepared in accordance with the provisK)ns in thé Companies Act 2008 relating to small companies, were approved by the IfUSt6es on 20th November 2025 and signed on their behalf by.. Afrah Qassim Chair 14
Liverpool Arab Arts Festival STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2025 2025 Total 2024 Total Cash flows from operallng actlvltbes.. Net incomellexpendilure} per SOFA Deprecialion Investment income {Increase)Idecreas8 in debtors Increasel(decrease) in creditors (22,911) 66,414 (46) 3.157 2.038 {17.762) {13) 13,396) (3,875) 59,130 {5) Cash flows from Snvestlng activities Investment income (61 46 13 Net Incrnasel{decrease In cash: Total cash as at 1 Aprll 2024 Total cash as at 31 March 2025 (17,716} 133 027 115.311 59,143 73.884 133,027 The notes on pages 15 to 21 fom an integral part of these accounts. 15
Liverpool Arab Arts Festival Note5 to the accounts for the year ended 31 March 2025 1 Basis of preparatlon Thes8 accounts (financial statements) have been prepared under the historical cost convention, 1.1 with items recognised at cosl or transaction value. unless OtheISe slated in the relevant note{8), 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 thal there are not materrdl uncertainties aboul the Charits ability to continue as a going concern. 2 Accountlng Pollcles 2.1 Fund accountlng (a) Unrestricted 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 Ihat may only be used for specific PUfP0S8S. 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 8a. 2.2 Income (a) Income is recognised and included tn the Statement of Financial Activities (SOFA) when the charity becomes entilled to the income., receipt is probable: and the monelary value can be measured with sufficient reliability. (b) Where income has related expenditure (e.g. projects), Ihe income and related expenditure are reported gross in the SOFA. (c) Bank interest is recognised when credited to the account. (d) Gift Aid, where appropriate, is recognised in the same accounling period as the donation lo which il relates. (e) Income, which is subject to conditions Ihal the charity has yet to fulfil, or which is specifically for use in a future accounting period. is Ireated as deferred income. 2.3 Expendlture and Ilabllities {a) Expenditure is recognised on Ihe accruals basis. (b) The charity is not registered foi 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 Tesources. (d) Governance costs include the costs of preparath)n 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. 16
Liverpool Arab Arts Festival Notes to the accounts for the year ended 31 March 2025 2.4 Tanglble Flxed 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 their value on receipt. Rates of depreciation Building Improvements= 204h straighl line basis to nil Fixlures and fittings.. 150A straight line basis to nil Equipment.. 20°A straight line basis to nil 2.5 Debtors (al Debtors are recognis8d at the settlement amounl due. (bl Prepayments are valued at the amount prepaid. 2.6 Cash (a) Cash comprises bank deposits repayable on demand and any 8hort-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the d8posiI or similar accounl. 2.7 Credllors (a) Credilois are recognised wher8 the charity has a present obligation resulling from a past event that will probably resull in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credilors are nom)ally recognised at their seltlement amount, usually the invoice amount. (b) Accrued charges are normally valued at their seltlement amount. 2,8 Taxatlon The charity is not liabk to income tax capilal gains tax on its charitable activities. 3 Transactlons wlth trustées and related partlos No truslees received any expenses {note 13) during the accounting period. Owing to the nature of the charit8 activities and the composilion of the board of trustèes (being drawn from local stalutory and voluntary organisation), it is inevitable that transactions will takè place 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. 17
Liverpool Arab Arts Festival Notos to the accounts for the year ended 31 March 2025 4 Donallons and legacies 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2024 Total funds Donations 6.555 6.555 6,555 6,555 1.373 1,373 S Income from charltable actlvilles 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2024 Total funds Arts Council Funding Culture Liverpool Investment The British Council The National Foundation LCVS CIF Qatar Foundation International 200,912 200,912 14,250 200,912 14,250 68,000 26,573 1,400 14,250 200,912 14,250 215,162 311,135 6 Other Incomlng resources from charitable actlvltles Unrestricted funds Restricted funds Total funds Total funds Other Income Box Office 353 7,399 7.752 353 7,399 7,752 45 4,866 4,911 7 Investment Income Unreslricted funds Rèstricted funds Total funds Total funds Bank I nterest Received 46 46 13 13 46 18
Liverpool Arab Arts Festival Notes to the accounts for the year ended 31 March 2025 8a Restrlcted funds summary Balance blf Incoming Outgoing Tran8fer8 Balance cJf Culture Liverpool Investment Qatar Fdln International LCVS CIF The National Fdtn Youth Music The British Council (830) 8.435 1.400 9,836 14.250 12.008 8,415 1,400 7.271 35.152 64,246 1,412 20 2,565 7,410 11,407 61,403 14,250 Purpose of restrlcted funds Culture Liverpool contribution towards the Liverpool Arab Arts Festival. Qatar Foundation International provFded funding for schools cultural development project. 9 Staff Costs 2025 2024 Gross Wag8s and sak2ries Social security costs Pension contributions 100,219 3,821 1,350 105,391 98,038 3,779 1,342 103,159 The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows.. 2025 2024 No employee ceived emoluments of more than £60,000 during the year 19
Liverpool Arab Arts Festival Notes to the accounts for the year ended 31 March 2025 10 Debtors and prepayments 2025 2024 Debtors 6,938 6,938 10,095 10,095 11 Ca8h at bank and In hand 2025 2024 Current accounts Credit card ReseNe account Cash in hand 114,542 32 734 131,897 721 409 133,027 115,311 12 Creditors and accrual8 2025 2024 Creditors 351 351 2,389 13 Trustee remuneratlon and expenses 2025 2024 Total amount paid 517 418 During the period thre8 trustees received out of pocket expenses {2024: 2) 14 Guaranlees As at 31 st March 2025. 5 members had given a guarantee of £10 each in the event of the company winding- up. Total.. £50 (2024.. 5 members, £50) 20
Liverpool Arab Arts Festival Comparatlve Statement of Flnancial Activities (Includlng Income & Expenditure Account) for the year ended 31 March 2025 16 Com arative income and ex enditure 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 Incomlng resourc88 6,555 200,912 7,752 46 215,265 1,373 200.912 4,911 13 207,209 14,250 110,223 14,250 110,223 Expendlture on: Charitable activities 188,180 186.747 64,246 64,271 Net Incomlng l {outgolng) r•sourc•s 27.085 20,462 (49,996) 45,952 Tran8for8 betW60n funds (103) 103 Net movement In funds 27,085 20.359 (49,996) 46,055 Reconclllation of funds Total funds as at 1 Aprll 2024 Tolal funds as at 31 March 2025 81,368 108.453 61,009 81,368 61,403 11,407 15,348 61,403 21