2022-12-31-accounts

Trustees		Kha lil Barrage
		Selim Feghali
		Patrick George		(Appointed	14April 2022)
		Emma nuel Gresh
		Karim Nasrallah		(Appointed	4 March 2022)
		Sarah van de Water
		Karim Abbas		(Appointed	17June 2022)
Chief Executive Officer		Nadine Massoud		(Resigned	31March 2023)
		Zeina Farhat		(Appointed	1April 2023)
Charity number		1136612
Company	number	07148185
Registered	office	85 Great Portland Street
		London
		W1W 7LT
		England
Auditor		HW Fisher LLP
		Acre House
		11-15William	Road
		London
		NW1 3ER
		United Kingdom
Bankers		Blom Bank France
		195Brompton	Road
		London
		SW3 1LZ
		HSBC Bank PLC
		92 Kensington	High Street
		Kensington
		WB 4SH
Solicitors		Withers LLP
		20 Old Bailey
		London
		EC4M 7AN

			Page
Trustees' report			1-3
Statement of	Trustees'	responsibilities
Independent	auditor's	report	5-7
Statement of	financial	activities	8-9
Balance sheet			10
Statement of	cash flows
Notes to the financial		statements	12-22

We	have nothing to report	in respect of the following matters in relation	in respect of the following matters in relation	to which the Companies	to which the Companies	Act 2006 requires		us to	report	to
you	if, in our opinion:
	adequate accounting	records have not been	kept, or returns adequate for our audit		have not	been received from branches				not
	visited by us; or
	the financial statements are not in agreement		with the accounting	records and returns; or
	certain disclosures of	trustees' remuneration	specified by law are not made; or
	we have not received	all the information and	explanations we require for our audit;		or
	the Trustees were not entitled to prepare the financial statements			in accordance	with the	small companies	regime		and take
	advantage of the small companies' exemptions in preparing the			Trustees' report	and from the requirement			to	prepare	a
	strategic report.

Current financial	Current financial	year
					Unrestricted	Unrestricted	Restricted	Total	Total
					funds	funds	funds
					general	designated
					2022	2022	2022	2022	2021
				Notes			f	f	f
Income and endowments			from:
Donations and	legacies				697,412		60,217	757,629	1,323,469
Investments					1,908			1,908	31
Otherincome					80,462			80,462
Totalincome					779,782		60,217	839,999	1,323,500
~Ex enditure on:
Charitable activities					896,047	127,193	81,487	1,104,727	6,185,772
Net outgoing resources			before transfers		(116,265)	(127,193)	(21,270)	(264,728)	(4,862,272)
Gross transfers	between		funds		(46,742)	46,742
Net expenditure		for the	year/
Net movement	in funds				(163,007)	(80,451)	(21,270)	(264,728)	(4,862,272)
Fund balances at		1January 2022			675,495	81,074	92,488	849,057	5,711,329
Fund balances	at	31December 2022			512,488	623	71,218	584,329	849,057

Prior financial	ye	ar
					Unrestricted	Unrestricted	Restricted	Total
					funds	funds	funds
					general	designated
					2021	2021	2021	2021
				Notes			f	f
Income and endowments			from:
Donations and	legacies				1,074,217		249,252	1,323,469
Investments					31			31
Total income					1,074,248		249,252	1,323,500
~Ex enditore on:
Charitable activities					754,156	443,877	4,987,739	6,185,772
Net outgoing resources			before transfers		320,092	(443,877)	(4,738,487)	(4,862,272)
Gross transfers	between		funds		(312,574)	312,574
Net expenditure		for the	year/
Net movement	in funds				7,518	(131,303)	(4,738,487)	(4,862,272)
Fund balances at		1January 2021			667,977	212,377	4,830,975	5,711,329
Fund balances	at	31December 2021			675,495	81,074	92,488	849,057

			2022		2021
		Notes	f		f
Current assets
Debtors			215
Cash at bank and in	hand		603,970		921,107
			604,185		921,107
Creditors: amounts	falling due within one year	12	(19,856)		(72,050)
Net current assets				584,329		849,057
Income funds
Restricted funds		14		71,218		92,488
Unrestricted funds
Designated funds		15	623		81,074
General unrestricted	funds		512,487		675,494
Share capital			1		1
				513,111		756,569
				584,329		849,057

					2022		2021
				Notes	f		f
Cash flows from operating	activities
Cash absorbed by operations				20		(319,045)		(4,879,424)
Investing activities
Investment income received					1,908		31
Net cash generated from	investing	activities				1,908		31
Net decrease in cash and	cash equivalents					(317,137)		(4,879,393)
Cash and cash equivalents	at beginning		ofyear			921,107		5,800,500
Cash and cash equivalents	at end ofyear					603,970		921,107

1	Accounting policies				(Continued)	(Continued)	(Continued)
1.5	Resources expended
	Expenditure is recognised once there is a legal or constructive obligation to transfer	economic benefit to a third	party,			it is
	probable that a transfer ofeconomic benefits will be required in settlement and the amount ofthe obligation can				be measured
	reliably. Direct costs are allocated directly to the charity's single activity.
	Support costs are those costs incurred directly in support ofexpenditure on the objects ofthe charity. Governance				costs are
	those incurred in connection with administration ofthe company and compliance with constitutional and statutory
	requirements.
	Grants payable comprise scholarship payments and other donations directly related	to the objects ofthe charity.
	Grants payable are charged in the year when the offer is conveyed to the recipient.	Grants offered subject to conditions				are
	recognised in the period those conditions are met, prior to this they are noted as a	commitment but not accrued		as
	expenditure.
1.6	Financial instruments
	The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12		'Other			Financial
	Instruments Issues' of FRS 102to all of its financial instruments.
	The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.			Basic		financial
	instruments are initially recognised at transaction value and subsequently measured	at their settlement value.
1.7	Employee benefits
	The cost of any unused holiday entitlement is recognised in the period in which the	employee's services are received.
	Termination benefits are recognised immediately as an expense when the charity is demonstrably committed		to	terminate			the
	employment ofan employee orto provide termination benefits.
1.8	Retirement benefits
	Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.9	Foreign exchange
	Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange				ruling at		the
	balance sheet date.
	Translation in foreign currencies are translated into sterling at the rate ruling on the	date ofthe transaction.
	Exchange gains and losses are recognised in the statement of financial activities incorporating income and				expenditure
	account.
2	Critical accounting estimates and judgements
	In the application of the charity's accounting policies, the Trustees are required to make judgements,			estimates			and
	assumptions about the carrying amount of assets and liabilities that are not	readily apparent from other			sources.		The
	estimates and associated assumptions are based on historical experience and other factors that are considered			to be		relevant.
	Actual results may differ from these estimates.
	The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates			are recognised
	in the period in which the estimate is revised where the revision affects only that	period, or in the period of	the		revision		and
	future periods where the revision affects both current and future periods.
	The Trustees are satisfied that there are no significant accounting estimates orjudgements in the financial statements.

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			general			general
			2022	2022	2022	2021	2021	2021
				f	f		f	f
	Donations	and gifts	697,412	60,217	757,629	1,074,217	249,252	1,323,469
4	Investments
							Unrestricted	Unrestricted
							funds	funds
							general	general
							2022	2021
	Interest receivable						1,908	31
5	Other income
							Unrestricted	Unrestricted
							funds	funds
							general	general
							2022	2021
	Otherincome						80,462

		2022	2021
		f	f
Scholarships (137individuals)		679,389	525,834
Staff costs		59,381	56,766
Professional fees		96,996	65,284
Exchange (gains)/losses		(90,390)	(8,354)
		745,376	639,530
Grant funding ofactivities (see note 20)		208,680	5,438,840
Share of support costs (see note 8)		100,063	89,706
Share ofgovernance	costs (see note 8)	50,608	17,696
		1,104,727	6,185,772
Analysis by fund
Unrestricted funds - general		896,047	754,156
Unrestricted funds - designated		127,193	443,877
Restricted funds		81,487	4,987,739
		1,104,727	6,185,772
Grants payable
		2022	2021
		f	f
Grants to institutions:
Various —see note 20		208,680	5,438,840

8	Support costs
		Support costs	Governance	2022	Support costs	Governance	2021
			costs			costs
	Sundry expenses	23,819		23,819	9,902		9,902
	Bank charges and interest	1,106		1,106	2,680		2,680
	Professional fees	58,151		58,151	56,502		56,502
	Insurance	721		721	934		934
	Marketing and
	communications	7,203		7,203	11,200		11,200
	Audit fees		12,870	12,870		11,685	11,685
	Lega I and profess ion aI		33,325	33,325		5,227	5,227
	Accountancy	9,063	4,413	13,476	8,488	784	9,272
		100,063	50,608	150,671	89,706	17,696	107,402
	Ana lysed between
	Charitable activities	100,063	50,608	150,671	89,706	17,696	107,402

							2022	2021
							Number	Number
	Charitable activities	—education
	Employment costs						2022	2021
							E	E
	Wages and salaries						49,971	48,000
	Sacia I security costs						5,912	5,406
	Other pension costs						3,498	3,360
							59,381	56,766
	There were no employees			whose annual	remuneration	was f60,000or more.
11	Debtors
							2022	2021
	Amounts falling due	within one year:					E	E
	Prepayments and accrued			income			215
12	Creditors: amounts	falling		due within one year
							2022	2021
							E	f
	Trade creditors						2,466	1,656
	Amounts owed to fellow group undertakings						539	1,342
	Other creditors							55,430
	Accruals and deferred		income				16,851	13,622
							19,856	72,050
13	Share capital						2022	2021
							E	E
	Ordinary share capital
	Issued and fully paid
	1Ordinary Share of	f1

				Movement	in funds		Movement	in funds
			Balance at	Incoming	Resources	Balance at	Incoming	Resources	Balance at
		1	January 2021	resources	expended	1January 2022	resources	expended	31December
									2022
Impact	Lebanon		4,830,975	249,252	(4,987,739)	92,488	60,217	(81,487)	71,218

		Balance at	Resources	Transfers	Balance at	Resources	Transfers	Balance at
		1January 2021	expended		1January 2022	expended		31December
								2022
Scholarship
Fund		120,740		(120,740)
Beirut
Emergency
Fund		46,761	(372,892)	395,479	69,348	(32,679)	(36,669)
Job Creation
Initiative	Fund	44,876	(70,985)	26,109		(81,053)	81,053
Support	Forsa
Fund				11,726	11,726	(13,461)	2,358	623
		212,377	(443,877)	312,574	81,074	(127,193)	46,742	623

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20	Cash generated from operations	Cash generated from operations	2022	2021
			f	f
	Deficit for the year		(264,728)	(4,862,272)
	Adjustments for:
	Investment income recognised	in profit or loss	(1,908)	(31)
	Movements in working capital:
	(Increase) in debtors		(215)
	(Decrease) in creditors		(52,194)	(17,121)
	Cash absorbed by operations		(319,045)	(4,879,424)

							2022	2021
2 rants to institutions	relatin	to LIFE		Generation's		humanitarian
ro rammes Beirut Emer enc		Fund		Facebook and		Accelerate:
Borderless							16,308
Tahaddi							16,371
								2,966
Al Salla El insaniya								57,380
Association Himaya								7,615
Beit el Baraka USA								10,877
IRAP								7,260
Lebanese Civil Defense								3,707
Nusaned								35,555
Sesobel								4,431
Grants awarded in relation to Facebook Programme								243,927
Increase due to foreign	exchange		difference					(827)
							32,679	372,891
2 rants to institutions	relatin	to Job		Creation	Initiative:
Codi							40,018	70,985
SEFactory Trough Alfanar							41,035
							81,053	70,985
1 rant to other institutions
Ruwwad al Tanmiya								7,224
Beit el Baraka							13,461
							13,461	7,224

20	Schedule ofgrants paid	Schedule ofgrants paid				(Continued)
	3 rants to institutions	relatin		to im act Lebanon:
	Al Salla El insaniya					244,644
	Alfanar					177,388
	Alghina Association					51,132
	Alpha-Tech SARL				23,442	20,389
	Anti-Racism Movement					72,637
	Arc En Ciel					137,089
	Bashmeh and Zeitouneh					250,604
	Beit El Baraka					872,338
	Catalytic Action				27,940
	Embrace					83,648
	General Medical Equipment		SAL			46,730
	House ofChristmas				30,105	472,240
	Intermedic (Jean Farah	&Co)				72,105
	Karl Storz SEand Co KG					25,108
	Live Love Lebanon					236,739
	Medconsul Middle East	Sari				4,720
	Min Albi					159,962
	Nusaned					820,346
	Rotary Club de Beirut					553,803
	The Lebanese Association for			Development		391,969
	Transcot SA					6,055
	Unite Lebanon Youth Project					287,730
	Increase due to foreign	exchange difference				364
					81,487	4,987,740
	Total grants to institutions				208,680	5,438,840