MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION
Registered Charity
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31[ST] MARCH 2023
Charity number: 1150129
MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION YEAR ENDED 31[ST] MARCH 2023
Registered Charity Number: 1150129
Principal address:
Andover Community Centre 55-57 Corker Walk Andover Estate N7 7R
Trustees:
Ms G Marco - Chairperson Ms T Foulds -Treasurer Mrs C Mayfield Ms B Fatherazi Miss R Alaaldin Ms D Elrayyes Ms M Sookias
Governing document:
The charity is operated under the rules of its Constitution.
Bankers:
HSBC Bank
Independent Examiner and Accountant:
TACTS Accountant Chartered Certified Accountant 61 Fountains Crescent Southgate London, N14 6BD
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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION YEAR ENDED 31[ST] MARCH 2023
FINANCIAL ACCOUNTS
CONTENTS
Pages
- 4-7. Trustees Report
8. Independent Examiners Report
9. Statement of Financial Activities
10. Balance Sheet
11-15. Notes to the Accounts
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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION Report of the Trustees For the year ended 31 March 2023
Middle Eastern Women and Society Organisation’s (MEWSo) Trustees are pleased to present their annual report and independently examined financial statements for the year ended 31st March 2023.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 102) (effective 1 January 2015).
Governance, Structure and Management
MEWSo was registered as a charity on 11[th] December 2012. The charity is governed by its Constitution. The trustees are appointed or reappointed annually at the Annual General Meeting. Appointment and retirement of trustees is in accordance with the Articles of Association. All trustees give their time voluntarily and received no benefits from the charity.
The overall management of finance is the responsibility of all the Trustees acting on the recommendations of the Chairperson, the Treasurer and the Director. The Trustees form the Management Committee who meets regularly to oversee the running of the organisation.
Background
MEWSo was set in 2010 by Halaleh Taheri to support migrant and ethnic minority women from Middle Eastern and North African background. Since then, our befriending services, advice, counselling and social groups have supported hundreds of women to become independent and rebuild their lives free from gender-based violence and discrimination. The women we support face a number of disadvantages, mostly resulting from the social constructs in Middle Eastern cultures. They also experience structural poverty, social and health inequalities and endure or have survived gender-based violence. Throughout the years, many have found friends and supporters in the face of our advisors, facilitators and befrienders. The culturally-tailored support we provide to these women is vital for their social integration and wellbeing. Our activities help them reduce their dependency on families, spouses and partners, and empower them to rebuild their lives. We are the only voluntary support organization in London promoting support for Middle Eastern women who are trapped in polygamous relationship or have survived forced virginity testing or hymenoplasty. We also support women from LGTBQ+ communities or those with unsettled immigration status fearing to report abuse due to deportation.
Our organisation rejects every form of discrimination, inequality and exclusion and aspires to a society where every woman lives in safety with equal opportunities. We hope for a society in which diversity is considered an element of strength and not of division. Our organisation is built on the values of secularism, solidarity and social justice.
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Charitable Objects:
The promotion of social inclusion for the public benefit in particular but not exclusively among women of Middle Eastern descent who are socially excluded on the grounds of their social and economic position, preventing them from becoming socially excluded, relieving their needs and assisting them to integrate into society, by:
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Providing workshops, forums, advocacy and general support;
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Education and training in English language and in vocational and other skills;
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Social and recreational facilities and events involving the local community; and
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Raising public awareness of issues affecting these individuals and the reasons behind
their social exclusion, including violence against women and honour related violence.
Within this wording 'Middle Eastern' means countries including: Egypt, Iran, Iraq, turkey, Saudi Arabia, Yemen, Syria, United Arab Emirates, Israel, Jordan, Lebanon, Oman, Palestinian territories, Kuwait, Qatar, Bahrain and Cyprus.
Activities and Achievements
The last year has brought many challenges to the voluntary sector and the communities MEWSo supports. The cost-of-living crisis has affected migrant women tremendously, hitting those with unsettled status and survivors of abuse hardest. The majority of our service users have found themselves experiencing food poverty and were increasingly exposed to domestic abuse in its various forms.
At MEWSo, we tried to do our best to support women and their families who were facing hardship and inequalities. We worked with funders and policy makers to influence change and bring positive outcomes for those most in need. Together, we continued to fight for justice and equality in order to improve the standards of living for women from ethnic minority communities. Below are some of our statistics of supported women throughout the year:
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579 women facing domestic abuse with individual advice, advocacy and counselling in community languages.
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9 of them were survivors of FGM
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55 were living in polygamous relationships
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138 were seeking asylum
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82 women had no recourse to public funds
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242 needed welfare support
In Westminster, we provided hot meals for women and children throughout the winter months. We organised financial literacy classes, outings and wellbeing sessions and continued to run our popular Conversational English classes. In North London we supported women though our Olive Club and English classes, and provided hardship payments for those in dire need. Our advisors supported over 80 migrants in hotels who were waiting for their documents to be processed. We continued our LGBTQ+ support and organised monthly groups where those identifying as women were able to socialise and build connections. Throughout the year we delivered several training sessions for frontline professionals where we talked about harmful practices, including how to recognise signs of polygamy and raising awareness on the consequences of virginity tests.
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We continued with our campaign work and we launched a new campaign “Raise Your Voice”. The campaign demands the rights to not wear hijab, immediate stop on executing political prisoners and realise all political prisoners. It also demands a boycott of all the cultural businesses related to the Islamic Republic of Iran. Our petition was signed by over 3,000 individuals calling for investigations and trials of everyone suspected of being responsible for heinous crimes against humanity. As part of our Raise Your Voice campaign, we have lined up some important activities to mark the one-year anniversary of the death of Mahsa Jina Amini at the hands of Iran's 'Morality Police'.
Risk management
MEWSo’s trustees have a risk management strategy which comprises:
● an annual review of the principal risks and uncertainties that the charity undertakes.
● the establishment of policies, systems and procedures to mitigate those risks identified in the annual review;
and
● the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.
This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds. Attention has also been focussed on non-financial risks arising from fire, health and safety and food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place and regular awareness training for staff working in these operational areas. The Trustees constantly review risks relevant to MEWSo. Any risks identified are reported to the Trustees and decisions made on how to minimise risk.
In reviewing the effect of COVID-19 Pandemic, MEWSo has reviewed its risk assessment and taken actions in mitigating any associated risks and amend accordingly. The charity’s resilience was responsive and strong which ensured organisational sustainability during this exceptional time.
Financial Review
MEWSo’s main funding sources are restricted funding. This year we were successful in bringing in £ 279,578 (£267,622 in 2021/2022) from various funders.
Reserve’s policy and Going Concern
Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The trustees consider that the ideal level of reserves in the light of the main risks to the organisation. As a result, the Board has approved a policy whereby the unrestricted funds not committed, should be held in reserve and maintained at a level which ensures that MEWSo’s core activity could continue during a period of unforeseen difficulty. The target reserve amount represents at least 6 months’ (26 weeks) expenditure and will be reviewed annually.
Related parties and co-operation with other organisations
None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a Trustee or senior manager of the charity with its members must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.
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Independent Examiner
TACTS Accountant was appointed as the charity’s independent examiner during the year and has expressed their willingness to continue in that capacity.
Statement Trustees Responsibilities
Charity trustees are the people who serve on the governing body of a charity. They may be known as trustees, directors, board members, governors or committee members. The principles and main duties are the same in all cases.
Trustees have, and must accept, ultimate responsibility for directing the affairs of a charity, and ensuring that it is solvent, well-run, and meeting the needs for which it has been set up.
The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company.
Signed on behalf of the board,
Halaleh Taheri Founder & CEO 20/07/2023
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Independent examiner’s report to the trustees of MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION (MEWSo)
I report on the accounts of the Trust for the year ended 31[st] March 2023, which are set out on pages 9 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission
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under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
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 presented 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 consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting
-
requirements of the 2011 Act
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 reached.
Date: 20/07/2023
Chartered Certified Accountant
TACTS Accountant, 61 Fountains Crescent, London, N14 6BD
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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 MARCH 2023
| Notes INCOMING RESOURCES:- Incoming resources from generated funds Voluntary income Incoming resources from charitable activities Grants to provide charitable activities (17) TOTAL INCOMING RESOURCES RESOUCES EXPENDED Expenditure on charitable activities (15) TOTAL RESOUCES EXPENDED Net Incomings and (outgoings) resources Balances Brought Forward Balances Carried Forward |
Unrestricted Funds £ 36,763 - 36,763 - - |
Unrestricted Funds £ 36,763 - 36,763 - - |
Restricted Funds £ - 242,815 242,815 218,332 **218,332 ** |
Restricted Funds £ - 242,815 242,815 218,332 **218,332 ** |
Total Total Funds Funds 2023 2022 £ £ 36,763 36,099 242,815 231,523 |
||
|---|---|---|---|---|---|---|---|
| 279,578 267,622 |
|||||||
| 218,332 163,801 |
|||||||
| 218,332 **163,801 ** |
|||||||
| 36,763 | **24,484 ** | 61,247 103,821 |
|||||
| 56,420 | 184,166 | ||||||
| 240,586 136,765 |
|||||||
| 93,183 | 208,649 | 301,833 240,586 |
There were no recognised gains or losses for the above period other than those shown in the statement of financial activities for the above financial year. All incoming resources and resources expended are derived from continuing activities.
(The notes attached form part of these financial statements)
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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION
| BALANCE SHEET AS AT 31 MARCH | 2023 | ||||
|---|---|---|---|---|---|
| Notes Fixed Assets Tangible assets Current Assets: Debtors (14) Cash at Bank and In Hand Current Liabilities: Creditors: Amount falling due within one year: Accruals & Creditors (13) Deferred Income Net Assets As Represented By Unrestricted Fund Restricted Fund (16) Total Funds |
£ 2023 - 15,020 289,446 2,633 - 301,833 93,183 208,649 301,833 |
£ 2022 - 246,614 6,028 - |
|||
| 240,586 | |||||
| 56,420 184,166 |
|||||
| 240,586 |
(The notes form part of this account)
The accounts were approved by the Trustees on 20/07/2023 and signed on their behalf by:
Ms G Marco Chairperson
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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2023
1. Accounting basis.
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of preparation
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 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). MEWSo meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
- b) Preparation of the accounts on a going concern basis
The Charity trustees are of the view that measures taken subsequent to the year-end to reduce operating costs and successful in applying for continuation funding have secured the immediate future of the Charity for the next 12 to 18 months and that on this basis the charity is a going concern.
2. Cash Flow Statement
The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the charity is small.
3. Income
Income is recognised in the period to which it relates, unless specified otherwise by the funder. Project funding is, in general, repayable if not expended within the relevant project. Such income is only recognised to the extent that it ceases to be repayable. The income is accounted for on a receivable basis.
4. Resource Expended
Resources expended are included in the Statement of Financial Activities inclusive of VAT which cannot be recovered. Direct charitable expenditure include includes the direct costs of the activities. Where such costs relate to more than one functional cost category, they have been apportioned in line with the direct costs of the relevant service.
5. Taxation
MEWSo is a registered charity and is not liable for corporation tax on its income under section 505 of the Income and Corporation Taxes Act 1988 to the extent that it is applied to its charitable activities.
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6. Tangible fixed assets
Fixed assets are stated at cost less accumulated depreciation.
Depreciation is provided to write off the cost, of all fixed assets over their expected useful life as follows: -
Computer Equipment and Machinery - 33.33% straight line
No Fixed asset in this year.
7. Staff Costs
The total staff cost for the year on payroll was £118,226 (£59,165 in 2021/22) including Tax, NIC and pension. Total average numbers of employees were 5.
Trustees are not remunerated.
8. Status
MEWSo is a registered charity.
9. Fund Accounting
Fund accounting unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work.
10. Support Cost
Allocation of support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, and governance costs which support the Charity activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 18.
11. Taxation
MEWSo is a registered charity and is not liable for corporation tax on its income under section 505 of the Income and Corporation Taxes Act 1988 to the extent that it is applied to its charitable activities.
12. Debtors
The organisation has no debtors in this financial year.
13. Accrual and Creditors
| Professional fees Other Creditors |
2023 £ 950 1,683 2,633 |
2022 £ 450 5,578 |
|---|---|---|
| 6,028 |
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14. Debtors
| 4. Debtors | ||
|---|---|---|
| Trust For London | 2023 £ 15,020 15,020 |
2022 £ - |
| - |
15. Expenditure on Charitable Activities
| Charitable Expenses Staff Costs and Sessional Workers Workshops and other activities NRPF project expenses Volunteer Expenses Rent and Room Hire Equipment & hiring Publicity Memberships and Subscription Refreshments and Catering Transport and Travel Consultancy and Professional fees Insurance Office Expenses Depreciation TOTAL RESOURCES EXPENDED |
Unrestricted Funds - - - - - - - - - - - - - - - |
Restricted Funds 174,468 5,986 1,785 2,739 6,761 1,110 1,040 4,936 1,765 2,166 11,708 683 3,184 - **218,332 ** |
Total Total Funds Funds 2023 2022 174,468 115,690 5,986 3,972 1,785 12,100 2,739 4,241 6,761 3,535 1,110 4,454 1,040 2,883 4,936 922 1,765 998 2,166 1,309 11,708 8,956 683 1,127 3,184 2,869 - 377 |
|
|---|---|---|---|---|
| 218,332 163,432 |
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16. Analysis of Restricted Fund
| Balance at 1st April 2022 |
Incoming resources |
Outgoing resources |
Balance at 31st March 2023 |
|
|---|---|---|---|---|
| £ | £ | £ | £ | |
| City of London | 18,535 | - | 18,535 | - |
| Trust For London | - | 21,070 | 6,050 | 15,020 |
| Islington Fund | - | 2,505 | 2,505 | - |
| London Community Foundation |
7,046 | 40,613 | 11,264 | 36,395 |
| Cast Grant | 4,891 | - | 4,891 | - |
| Groundwork | 542 | 1,672 | 2,214 | - |
| Covid 19 Response Fund | 4,241 | - | 4,241 | - |
| Rocket Science | - | 9,000 | 8,663 | 337 |
| LGBT Consortium | 3,136 | - | 3,136 | - |
| Cripplegate | 13,443 | 16,806 | 9,843 | 20,406 |
| The National Lottery | 16,455 | 33,592 | 17,016 | 33,031 |
| MOPAC | 13,505 | 23,406 | 16,254 | 20,657 |
| GLA Fund | - | 4,180 | 4,180 | - |
| COW Trusts | 10,909 | 7,528 | 18,437 | - |
| City of Hackney -NRPF | 3,264 | 2,042 | 5,306 | - |
| AHPM BAME - Covid 19 | 3,177 | - | 3,177 | - |
| Westminster Council | 60,663 | 44,816 | 48,563 | 56,916 |
| The Big Give Trust | - | 3,585 | 568 | 3,017 |
| Rosa Foundation | 12,791 | 32,000 | 21,923 | 22,868 |
| The Centre of Discovery | 3,060 | - | 3,060 | - |
| Paddington Devp Trust | 8,508 | - | 8,508 | - |
| 184,166 | 242,815 | 218,333 | 208,649 |
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17. Grant Receivable
Funder
| Funder Purpose of Fund The London Com. Foundation Health and Wellbeing City of London Health and Wellbeing Islington Fund Health and Wellbeing Cast Grant Health and Wellbeing Two Magpies Fund Workshop & Counselling Rosa Fund Counselling & Outreach Holloway Neighbourhood Fund Research and Advice GLA Fund Health and Wellbeing The National Lottery Fund Domestic Violence Support City of Hackney Health and Wellbeing COW Trusts Young Girls Support MOPAC Asylum & Migrants Rocket Science Digital Help & Support Groundwork Tackle Isolation & loneliness AHPM BAME- Covid 19 Health and Wellbeing City of Hackney-NRPF Health and Wellbeing Trust For London Domestic Violence Support Paddington Development Trust Health and Wellbeing Cripplegate Foundation Information & Advice Westminster Council Sports, Health & Wellbeing The Big Give Trust Domestic Violence Support The Barrow Cadbury Young Girls Support TOTAL INCOMING RESOURCES |
Funds Funds 2023 2022 £ £ 40,613 23,503 - 30,488 2,505 - - 5,000 - - 32,000 18,750 - - 4,180 - 33,592 28,900 - 3,283 7,528 8,255 23,406 23,824 9,000 - 1,672 6,712 - 9,787 2,042 15,000 21,070 - - 2,679 16,806 5,448 44,816 49,896 3,585 - - |
| 242,815 231,523 |
18. Governance and Support cost
| Consultancy & Professional fees Insurance Office Expenses Office Rent |
General Support Governance Total £ £ £ 10,758 950 11,708 - 683 683 3,184 - 3,184 6,761 - 6,761 |
|---|---|
| 20,703 1,633 22,336 |
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