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2025-03-31-accounts

MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION

Registered Charity

FINANCIAL ACCOUNT

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31[ST] MARCH 2025

Charity number: 1150129

MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION YEAR ENDED 31[ST] MARCH 2025

Registered Charity Number: 1150129

Principal address: St. Marys Neighbourhood Centre 124 Upper Street Islington London N1 2TX

Trustees:

Ms R Fatherazi – Chairperson – Appointed 26[th] June 2025 Ms T Foulds -Treasurer Mrs C Mayfield Ms M Sookias Ms M Ndeti Ms E Vacchelli Ms B Fatherazi – Not a trustee from 26[th] June 2025 Ms G Marco – Not a trustee from 26[th] June 2025

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 London, N14 6BD

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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION YEAR ENDED 31[ST] MARCH 2025

FINANCIAL ACCOUNTS

CONTENTS

Pages

4-7. Trustees Report

8. Independent Examiners Report

9. Statement of Financial Activities

10. Balance Sheet

11-14. Notes to the Accounts

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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION Report of the Trustees

For the year ended 31 March 2025

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 2025.

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 11th 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 meet regularly to oversee the running of the organisation.

Background

MEWSo was established in 2010 by Halaleh Taheri to support migrant and ethnic minority women from Middle Eastern and North African backgrounds. Since our inception, we have provided culturally tailored services such as befriending, counselling, social activities, and specialist advice to support women escaping gender-based violence and discrimination.

We work with women from communities where patriarchal values, cultural pressures, and systemic inequalities have left many vulnerable to abuse, social exclusion, poverty, and ill health. MEWSo remains one of the only organisations in London advocating specifically for women impacted by polygamy, forced virginity testing, and hymenoplasty. We also support LGBTQ+ individuals, those with insecure immigration status, and women with no recourse to public funds.

Our mission is to challenge every form of discrimination and exclusion and promote a society where every woman, regardless of her background, lives in safety and equality. We are committed to values of secularism, solidarity and social justice.

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:

Activities and Achievements : 2024-2025 The past year has been marked by increased hardship for many women in our communities due to the ongoing cost-of-living crisis, housing instability, and

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cuts to vital services. MEWSo responded by strengthening partnerships, expanding support services, and continuing to raise awareness around harmful practices and inequalities. Between April 2024 and March 2025, MEWSo supported:

Our major project this year was the culmination and launch of our five-year Polygamy Matters Project. The final report, co-produced with Greenwich University and funded by the National Lottery Community Fund, highlighted the emotional, financial, and legal impact of polygamy on over 20,000 women in the UK. The online conference on 20 March 2025 included presentations by experts and powerful testimonies by affected women.

We also participated in the Future of Immigration Conference, and the Harmful Practices Conference, where we addressed issues including virginity testing and polygamy. These engagements helped raise awareness among professionals and policymakers. Professional Training and Frontline Engagement: We delivered over 10 professional training sessions attended by 77 professionals for different organisations including:

Volunteering and Community Engagement:

We are proud to report that in 2025, MEWSo was officially accredited by the Advice Quality Standard (AQS).

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Risk Management MEWSo’s trustees have a risk management strategy which comprises:

Our key risk remains financial sustainability. We continue to monitor liquid reserves and funding pipeline to ensure continuity. Additional risk areas include staff capacity, data security, safeguarding, and health and safety. We regularly review our policies and ensure appropriate training.

Our hybrid delivery model allows for both digital and in-person support. We will continue to adapt our operations and advocate for the most marginalised in our communities.

We remain deeply grateful to all our funders, partners, trustees, staff, volunteers, and service-users for their continued belief in our mission. Together, we will continue to ensure every woman has the opportunity to live safely, freely, and with dignity.

Risk management

MEWSo’s trustees have a risk management strategy which comprises:

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.

Financial Review

MEWSo’s main funding sources are restricted funding. This year we were successful in bringing in £ 156,257 (£189,815 in 2023/2024) 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

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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.

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,

==> picture [133 x 76] intentionally omitted <==

Halaleh Taheri

Founder & CEO 26/06/2025

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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 2025, which are set out on pages 9 to 14.

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:

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 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: 26/06/2025

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 2025

INCOMING RESOURCES:-
Incoming resources from generated funds
Voluntary income
Incoming resources from charitable
activities
Grants to provide charitable activities
TOTAL INCOMING RESOURCES
RESOUCES EXPENDED
Expenditure on charitable activities
TOTAL RESOUCES EXPENDED
Net Incomings and (outgoings) resources
Balances Brought Forward
Balances Carried Forward
Notes
(16)
(14)
Unrestricted
Funds
£
4,205
-
4,205
-
-
Unrestricted
Funds
£
4,205
-
4,205
-
-
Restricted
Funds
£
-
152,052
152,052
254,054
**254,054 **
Total
Total
Funds
Funds
2025
2024
£
£
4,205
5,176
152,052
184,639
156,257
189,815
254,054
270,911
254,054
270,911
4,205 (102,002) (97,797)
(81,096)
95,743 **124,994 **
220,737
301,833
99,948 22,992 122,940
220,737

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 31st March 2025
~~a~~
MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION
BALANCE SHEET AS AT 31st March 2025
~~a~~
MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION
BALANCE SHEET AS AT 31st March 2025
~~a~~
MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION
BALANCE SHEET AS AT 31st March 2025
~~a~~
£ £
Note 2024-2025 2023-2024
Fixed Assets
Tangible assets - -
Current Assets:
Debtors (12) 44,999 70
Cash at Bank and In Hand Cash at Bank and In Hand 98,044 223,912
Current Liabilities:
Creditors:
Amount falling due within one year:
Accruals & Creditors Accruals & Creditors
(13)
20,103 3,245
Net Assets 122,940 220,737
As Represented By As Represented By
Unrestricted Fund 99,948 95,743
Restricted Fund (15) 22,992 124,994
Total Funds 122,940 220,737

(The notes form part of this account)

The accounts were approved by the Trustees on 26/06/2025 and signed on their behalf by:

~~.~~

Ms R Fatherazi Chairperson

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MIDDLE EASTERN WOMEN & SOCIETY ORGANISATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2025

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.

No Fixed asset to be depreciated in this year.

7. Staff Costs

The total staff cost for the year on payroll was £101,592 (£140,119 in 2023/24) including Tax, NIC and pension. Total numbers of employees were 4 in this year (6 in 2023-2024)

4 self-employed staff were used in this financial year

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 17.

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

Other debtors
13.
Accrual and Creditors
Other Creditors
2025
£
44,999
44,999
2025
£
20,103
20,103
2024
£
70
70
2024
£
3,245
3,245

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14. Expenditure on Charitable Activities

4.
Expenditure on Charitable
Activities Activities
Unrestricted Restricted
Total
Total
Funds Funds Funds Funds
2025 2024
RESOUCES EXPENDED £ £ £ £
Charitable Expenses
Staff Costs and Sessional Workers - 176,041
176,041

206,782
Recruitment - 270
270
-
Training, Workshops and other activities - 8,431
8,431

14,719
Partnerships and Collaboration - 31,626
31,626

16,099
Participants Expenses - 2,193
2,193
2,318
Volunteer Expenses - 4,221
4,221
4,601
Rent and Room Hire - 8,262
8,262
6,581
Equipment & Hiring - -
-
630
Publicity & Advertisement - 1,800
1,800
378
Memberships and Subscription - 4,440
4,440
1,887
Refreshments and Catering - 1,614
1,614
1,834
Transport and Travel - 1,767
1,767
2,231
Professional and Consultancy Fees - 6,900
6,900
6,690
Insurance - 586
586
228
Office & IT Expenses - 5,903
5,903
5,933
Total Charitable Activities - 254,054
254,054

270,911
5.
Analysis of Restricted Fund
Balance at
1st April
2024
Incoming
resources

Outgoing
resources
Balance at
31st March
2025
£ £ £ £
Action Funder 4,805 5,000 7,969 1,836
Islington Fund 3,135 24,244 19,661 7,718
London Community
Foundation
68,358 44,999
113,357
0
Smallwood Trust - 10,000 7,186 2,814
Greater London Authority - 1,000 1,000 -
The Health Forum Fund - 10,155 10,155 -
Cripplegate 4,000 - 4,000 -
The National Lottery Fund 20,488 - 20,488 -
City of Westminster Trust 3,692 - 3,692 -
Westminster Council 20,515 56,654 66,544 10,625
124,993 152,052
254,052
22,992

15. Analysis of Restricted Fund

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16. Grant Receivable

Funder

Funder
Purpose of Fund
The London Com. Foundation
Asylum/Migrants/Health
Action Funder
Health and Wellbeing
Islington Fund
Health and Wellbeing
Haringey Council
Health and Wellbeing
Smallwood Trust
Health and Wellbeing
Health Forum Fund
Health and Wellbeing
GLA Fund
Health and Wellbeing
The National Lottery Fund
Domestic Violence Support
City of Westminster Trusts
Young Girls Support
Cripplegate Foundation
Information & Advice
Westminster Council
Sports, Health & Wellbeing
TOTAL INCOMING RESOURCES
Funds
Funds
2025
2024
£
£
44,999
66,991
5,000
4,999
24,244
5,585
-
4,125
10,000
-
10,155
10,735
1,000
500
-
46,521
-
7,528
-
4,000
56,654
33,656
152,052
184,639

17. Governance and Support cost

Professional and Consultancy Fees
Insurance
Office & IT Expenses
Office Rent and Room Hire
General
Support
Governance
Total
£
£
£
5,950
950
6,900
-
586
586
5,903
-
5,903
8,262
-
8,262
20,114
1,536
21,650

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