Al Massira Trust
Financial Statements
For the year ended
31" December 2023

Al Massira Trust
Contents
Page
DirÈctor3to and Admini%trxtinn
Report of the Directors
.5-10
Report ofthe Independent Examiner
Statement of Financial Activities
lincorporatin8 the Income and Expenditure Account)
13
Balance Sheet
14-15
Notes to the Financial Statements
16-24

Al Massira Trust
Directorate and Administration
Directors/Trustees of Charity
l R C Davies
P J 5vlviTIVII
P J S Brittenden
R A Deighton
Resigned 13 November 2023
M S Afshari Sarjaz Resi2ned ￿ June 2UI
T F L Griffiths
Resigned l June 2023
K Lyon
J Greenaway
Chair
Appointp.d la Nnvpmhpr ?n?.
Chief Executive Officer
A Ajames
eEistered Uffice
7 Bell Yard
London
WC2A 2JR
Single Alternative Inspection Location
71 Elgin Road
Pwll
Ll3r+elli
5A15 4AF
Independent Examiner
Steve Ellum
steve Ellum & A550ciate5 Ltd
Chartered Accountants
Adulam House
Glan YrAfon
SA15 3QB
Rxnkpr.q
CAF Bank Ltd.
25 Kings Hill Avenue
Kings Hill
Wert Malling
ME194Ja
Solicitors
Camerons Solicitors LLP
27A Harley Place
London
WIG 8LZ

Al Massira Trust
Directorate and Administration
Company Number
Company incorporated
08066742
th
11 May 2012
Charity Number
1152547
Charity registered
21" June 2013
Operating Name
Al Massira International

Al Massira Trust
Report of the Directors
for the year ended 31st December 2023
The directors present their report and the independently examined financial statements for
the year ended 31, December 2023. Al Massira Trust is a company limited by guarantee.
th
incorporated on 11 May 2012, not having a sha re capital and registei.ed witli tlie cliai.ity
Commission on 21st Ju ne 2013. Th@ company is governed by a board of trjjstees oporating
underthe Trusys Memorandum and Articles of Association dated 4 May 2012.
l. Objects
The worldwide objects for which the company is estsblished are..
to advance the Christian faith worldwide among thosè with limited 3cr.ess tn it.
particularly through the use of personal tutoring. educational resources and electronic
to carry out any exclusively charitsble activities ancillary to the above.
2. Means of attaining the above objects
The Trust's principal actlVlTr Is the promotion of Al Massiro. a video training resource that
explains the Christian faith.. this resource is delivered predominantly through training events
which are organised by the Trust or its partners.
The Dlrectors have obtalned professlonal advlce In the preparation of board policies. These
are under continuous review.
The Directors and management team glve proper consideration to the Charity Commission's
guiddTILe public benEfit when plannin8 aEtivitie5 for the year.
The Trust operates under England and Wales charity legislation and comprises a small
administration team at the primary location and other workers and volunteers operating out
of their home5 in the UK, Europe, the Middle E65t, Africa, Asia, Australia and tlie Amei"ica5. A
growing number of independent teams based outside the UK promote the resource and run
training events in their worldwide regions- the relationship5 between these groups are
defined by Memoranda of Understanding. Where possible these independent teams
cor*tribute income through royalties on 5ale5 of the resource but there is no liability for
expenditure on these teams, except within the USA and Canada.
As a faith-based organlsatlon, the TnJst place5 great importance not only on wise leadership
and the adherence to best practice but alJO in a prayer ba￿ed foundation to it5 board ol
trustees and the daily operation of the Trust.
performance agalnst Plan and Future Plans
The primary activities of the Trust are the distribution and development of the Al Massiro
resource. Distribution is currently achieved primarily through training and additional methods
are u ndor active consideration. Development activity include& the addition of now language
variants to the Al Massira resource through sub-titles and audio versions being added to the
film resource.

Al Massira Trust
Report of the Directors
for the year ended 31SI December 2023
lil thi5 p¥i-iod.
108 traiHing events were completed worldwide with about 1770 people trained to use
the Al Ma55ira resource. 36 training events were held online which represents 33% of
all training5.
Ten 'Train the Trainerf events were run worldwide attended by about 80 potential
trainers.
Three new language dubbines have been completed along with I new subtitle
language added. Significant progress has also been made wlth another slx language
projects and a nother six written resource projects are under way.
Demand continues to grow for the Al Mussira resource and training - this includes
Africa. the Arab world. several areas in Asia. Europe and N & S America and amonESt
those working wtth refugees. In many places the demand requires the resou rce and
training to be rendered into new laT>guages.
Training is now operating in ovor SO countrias with a particular focus of team activity
in around 40 countries. This work is Supe￿15ed using eleven regional coordination
areas, with two of these inaugurated during 2023.
Al M2%%irx TriJ%t pnr.niiraeeK tpam< to form in different locations with the purpose of
underraking translation projecis, delivering training a nd providing follow-up and support.
Where possible these teams are developed through building pèrtnerships with different
agencies and churches. The relationship between Al Massira Trust and these teams is both
guidg.d And giiardpd thrnilgh thp. .%iening nf Memoranda of Understanding_
Resources are available in MP4 format by download. In addition to this two Al Mossira apps
have been prepared- a web-based app which was launched in 2022 and a SD Card app for
places where internet access is limited or expensive. A team was formod in 2022 to producp
a new film series Ito follow on from the existing film51 with a focus on discipleship. Online
and face to face meetings have takers place throughout 2023 to develop the content of this
now soriè5.
Websites, a shared online work platform and the database continue to be developed to
support the work of the teams internationally. Communication through regular newsletters
and praypr-1g.ttpr.£ maintain.£ gnnd r.nnnprtinn with thnsp whn hAvp bppn train9d and who
support the work of the chariry.
Through the training and the following engagement Al Massira Trust continues to encourage
healthy. friendship-based community development across different national and cultLJral
backgrounds.
Encouragingfeedback has been received from those participating in Al Mossira groups a round
the world- many reports are being received of lives beine changed through encounterinejesus
thivugli d d¢¢yei explviil liuri uf Lliv Cliri5lidri Stripture5.
4. Appointment, Induction and Training of Dirertors
Selection of new trustees is the responsibility of the boa rd of trustees alone and appointment
for a three-year term is by a resollttion of the trustees.

Al Massira Trust
Report of the Directors
for the year ended 31st December 2023
One new dlrecror, Jonathan Greenaway, was appointed in ihis period and three resigned. one
at the end of their first term ol office and the other two during their first terms.
th
By special resolution of the board on 7 June 2023, lan Davies. whose second term of office
th
is du¥ to ¥Ayi1￿ uii 8 F¥iJi Udly 2024, Wd5 dppuiriled exceptionally for a third term to brlng
stability and continuity to the board during a time of development of new projects.
An induction process is undertaken for all new directorsltrustees. including a personal
meeting with the board Chair or the Cliairfs repi"eseiitative aiid ali iiivildLivii Iu <iLleiid d bvdid
meeting as an observer where practicable. All directors are apprised of their roles and
responsibilities as directors of a company and trustees of a trust and a re provided with copies
of the key documents governing Al Massira Trust including the board's policies. In the
induction proce33 tru3tee3 are aljo directed toward5 the Charity Coninii55ion'5 web51te.
5. Governance and Board Policies
The board continued its programme of rolling review, and where necessary revision, of all
board policies which in 2023 notably included the board's Financial Policies, Safeguarding of
Vulnerable Individua15 and Health, Safety and Safeguarding Policles. In addltion, the Board
Chair, Board Tre2gurÈr and 803rd Member Role Description.
were reviewed.
Furthermore, consideratlon was undertaken of adding a policy on Al.
6. Data Protection
Introduction of data protectlon requirements under the GDPR in 2018 has become well
Ét2hli<hpd in thg ¢.harity'E opgration5 and processes.
7. Risk Review
The board formally ieview5 its Risk Register annually or whenever there are slgnlflcant
changes in the nature of the charity's work or it5 Spheres of operation. During 2023 the
Board'5 chair initiated the personal discipline of reviewing the Risk Register monthly.
Fundiiig 15 a pi-IlTiary COllL¥I-ii a lid followiiig tlie ii)itldl yedlS vf seed fuiidirig Llie bvil Id Wiblivs
to broaden its funding base and dev91op a wider rango of grant making bodies and personal
donors. At the same time. it is working to ensure that costs of its training are carefully
controlled and that in the developed world, where the recipients are able to do so, a
rea50nable contribution toward3 that training is sought from delegate5.
8. Reserves Policy
Ro£grvp..£ a rp. Ap.finp.d Aq tnt211y 11 nre%trirtèd flind4. At all times. the 3ccept3ble level of frÈe
reserves held by the Trust will be equivalent to three months of budgeted annual unrestricted
expenditure12023-. £24,474, 2022- £29,800). The minimum level of free reserves held by the
Trust will be equivalent to two months of budgeted annval unrc-
.trictcd cxpcnditure12023:
£16,316, 2022= £19,9001. When possible, free resetves wlll be held at fou r to five months of
budgeted annual unrestricted expenditure. At the year-end free reserves of £66.037 were

Al Massira Trust
Report of the Directors
for the year ended 31st December 2023
lield 12022. £46,120) wliiili WdS E4UIVdleiiL lo 9 months actual unrestrlcted expendlture
12022.. over 8 month51.
Unrestricted funds, which are held by partner organisations on behalf of the Trust. will be
included within reserve3 but clearly identified as being held by partners.
The Reserves have been maintained at the agreed level throughout 2023 and the balance of
funds held in GBP and USD carefully managed.
9. Directors, Responsibilltles
Company law requires the directors to prepare financial statements for each financial period
which eive a true and fair view of the financi31 activities for that pp.ri(Jd tn89.thp.r with thg
assets and liabilities at the end of the period and which adequately distinguish any material
special trust or other restrirted fund of the compa ny. I n preparing those financial statements.
the dirertors are required to..
al select Sultable accounting policies and then apply them conslstently,
bl rnake judgments and estimates that are reasonable and prudent,
cl state whether the policieg adopted are in accordance with the appropriate SORP on
Accounting by Lharities and the Accounting Regulations and with applicable
accounting standards subject to any materlal departures disclosed and explained in
the financial statements; and
dl prpparg fina ncial statgments on the 'going concern, basis unless it is inappropriate to
assume that the company will continue in its activitie5.
The directors are responsible for keeping proper accounting records which disclose with
reasona ble accuracy at any time the financial position of the company and to enablp thp.m tn
ensure that the financial statements comply with the Companies Act 2006 and Statements of
Recommended Practice and the regulations made under section 130 of the Charities Act
2011.
They are also responsible for safeguarding the assets of the company and hence for taking
reasonable steps for the prevention and detection of fraud and irregularities.
10. Management
Training of trainers is managed between the Trust and the regional pa rtner teams and all new
tldiner5 a re accred ited, in part, through Tra5n the Tralner cou rses. The tra Inlng resources are
subject to continuous revision based on feedback from trainee5 and course users. Increasingly
however local teams are authorised to train and appoint new trainers and the challenge is to
ensure that both the ethos and qualitv of that trainine is maintained Virtual meetings at
Sviiivi Le(Ideis1iip, Regional Cooidinator, Regional Team and admlnlstratlve staff levels asslsr
these relationships. Development of good communication behveen all leve15 of the
organization's structure is a significant factor in the success of the charity.
Promotion of the resource amongst potential u5er5 aiid 111 iiew I"egiui7s vl Ili¢ wvi Id iuiiliiiuv5
through the attention of both Al Massira International and the regional and local teams.

Al Massira Trust
Report of the Directors
for the year ended 31st December 2023
ii.
Strategic intent
The board supports operational management in several way5-
reviewing the organisational structure as the work grows,
reviewing and affirming the Trust's objectives and plans. both operatinnal and
strategic,
ensuring that the core values are being adhered to and followed through,
onsuring adherence to the legislative framework as it applies to AMT,
staffing and fundraising and other related matters.
As part of the board'5 own development, it has added and continues to seek additional
trusteos whose skills will match the needs of the expandcd work toward5 these objectives.
12.
Financial Review
Income to the trust comprises receipts from organisers ot Al Mossiro training Èvents
throughout the world, donations from individua15 and grants from grant-makers and
churches. The training income receipts include an element of sale of the resource to trainees,
often at a reduced price in Arp.a.% whprp thp ability to pay ig well below the level of the full
product prlce charged in countries with developed economies.
Significant attention continues to be given to careful budgeting. All new language translations
must first be backed by clear funding commitments. Np.w 2pprnac.hes to the present3tion of
Ilie woik and needs of the charlry and new donor management systems have been put In
place. Thus, the trustees have sought to raise the profile of Al Mt7ssira with interested
supporters, backed by stories of the work that takes place around the world. Whllst the
trustees are grateful for continued committed tundin£ enabling the work to continug and
grow, it is recognised that the funding environment remains challenging and continued
growth requires the nurturing of good relationships with both large and small donors.
Net income for the year amounted to £S1.5 1112U22'. £1211,0661. Unrestricted funds carried
fO￿ard at the year-end were £69,70012022.. £50,308). Restricted funds carried foTwaid at
the year-end were £304,491 {2022: £292.3121, the majority of which were for the
development of new langipagg..£ and nf 2 Éprnnd vid90-basgd mLilti-media resourco.
13.
Team members
M05t teani nieiiibei"s, Iiiiludiiig iIIvse bilsed LTrversea5, are treated by the local Tax authorttles
as self_employed or volunteer5. The exceptions are a small number of part-time clerical staff
based at the principal location. who are the only employees.
Additional people work voluntaiily as traiiiers, IuLd I vi IdllgUd¥e related 'cooidinatlon team,
members. translators or training event organisors,. these peoplè do not, except by invitation,
partake in the primary decision making of the Trusvs day-to-day activities.
For managcmcnt purp05e5 a notional value of £248,9J9 wa5 budseted foi" voluiitrvi liiite
during the year but this figure has not been included in the accounts.

Al Massira Trust
Report of the Directors
for the year ended 315r December 2023
The Trust ¢ontinue5 to operate an auto-enrolment pension Scheme for all eligible employees
based in the UK, as required by law and that scheme is well established having now reached
the full level of statutory contributions for employer and employees.
14. Registered Office
The companVs registered office has moved to a new address in London and the Directors are
satisfied that this location is advantageous for thc Trust. A Single Alternative In5pertion
Location ISAILI is operated and Registered Office documents are now held on a secure
cloud server.
15. Independent Examination
Steve Ellum was re-appointed as Independent Examiner of the company on 12th June 2023
in rpspprt of th@ year ÈndÈd 31st December 2023.
Approval
This report was approved and authorised for issue by the directors on
5i8ned on thelr behalf:
..May 2024 and
l R C Davies
Director
Company name:
Company number:
Al Massira Trust
08066742
io

Al Massira Trust
Report of the Indppp.ndp.nt Examine.r
for the year ended 31st December 2023
I report on the accounts for the year ended 31 Deceiiiber 2023 set out oii tlie fvllvwiii¥ Viiges.
Responsibilitles and basls of report
A- thc charitys trustees of the company Iwho are also the director3 of the company for the
purposes of compa ny lawl, you are responsible for the preparation of the accounts in
accordance with the requirements of the Companies Act 20061.the 2006 AcW}.
Having satisfied my.*elf that the accounts of thc company are not required to be audited for
this year under Part 16 of the 2006 Act and are eligible for independent examination, I
report in respect of my examination of your charity's accounts as carried out under section
145 of the Cha ritie5 Act 20111"the 2011 ACVI. In carrying out my examination. I have
followed the Directions given by the Charity Commission (under section 1451Sllbl of thc
2011 Act.
Independent examiner's ¥tatement
Slnce the companws gross income exceeded £250,000 your examiner must be a
member of a body listed in Section 145 of the 2011 Act. I confirm that l am qualified to
undcrtakc the examination because l am a member of the Institute of Chartered
Accountants England and Wales. which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my
attention which gives me cause to believe that..
accounting records were not kept in accordance wlth section 386 of the Companies
Act 2006; or
thc accounts do not accord with such records; or
the accounts do not comply with relevant accounting requirements under sertion
396 of the Companies Act 2006 other than a ny requlrement that the accounts give a
'tnJe and fairf view which is not a matter considered as part of an independent
cxamination,. or
the accounts have not been prepared in accordan￿ with the Charities SORP
IFRS1021.
I have no concern* and have Come acr055 no othcr mattcrs in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understandinR of the accounts to be reached.
li

Al Massira Trust
Report of the Indepondent Examiner
for the year ended 31st December 2023
Signed..
Name:
Steve Ellum
Steve ElluiTr & A55"QClilte5 Ltd
Chartered Accountants
Adulam House
Glan YrAfon
Llanelli
53QB
Address:
Date-
. May 2024
12

Al Massira Trust
Stat.pmp_nt of Financi31 Activities
(incorporating the Income and Expenditure Account)
for the year ended 31st December 2023
Unrestritted
Funds
2023
Restrlrted
Funds
2023
Total
Funds
2023
Total
Funds
2022
Note
Income
Donations
85.471
159,521
244,992
330,302
Investment Income
Income from Charitable
rtivitip
4,689
4,689
292
16.047
992
17,039
14,253
Totol Income
106.207
160.513
266,720
344,847
Expenditure
Charitable Activities
86,815
148.334
235,149
216,781
Totol Expenditure
86,815
148,334
235,149
21b,781
Net{Expenditure)Iincome
19,392
12,179
31,571
128,066
Inlerfund Transfers
12
Net Movement ID Funds
19,392
12,179
31,571
128,066
Reconclllatlon of Funds
Total funds brought forward
.4n..IQA
292,212
342.620
214.SS4
Total funds ca rried fornard
69,700
304,491
374.191
342.620
This Statement of Financial Artivitics includcJ all gains or losses recoBni5ed in the year.
All income and expenditure derives from contlnulng activities.
Thi5 Statement of Flnanclal Aaivltles Includes an Income and expenditure account in
accordance with Companies Act 2006 requirements.

Al Massira Trust
Balance. Sheet
as at 31st December 2023
Note
2023
2022
Flxed Assets
Tangiblè AssÈts
493
Current Assets
Debtors
Cash at Dank and in Iland
io
95,181
283,844
379,025
92,871
257,962
350,833
Creditors.. Amounts falling due
within one vear
li
14.2341
19,7061
Net Current Assets
374,191
342,127
NetAssets
374,191
342,620
Capital and Reserves
Restricted Funds
Unrestricted Fu nds
Total Charity Funds
12
12
304.491
69.700
374,191
292,312
50.308
342,6?0
13
The directors have taken advantage of the Companies Act 2006 in nnt having th9.%9 2r.rniint%
audited under Section 477111. No members have required the compa ny to obtain an audit
of its accounts for the period in question in accordance with Section 476.
The Directors acknowledge their responsibilities for ensuring that the company keeps
accounting recoids which comply with 5386 and $387 of the Companie5 Act 2006 and section
138 of the Cha rities Act 2011.
These accounts have been prepared In accordance with the provisions in Part 15 of the
Companies Act 2006 relatlng tQ 3mall companies and constitute the annual accou nt5 required
by the Companies Act 2006 and are for circulation to members of the company.
The notes which follow on pages 16 to 24 form part of these financial statements.
1d

Al Massira Trust
Balance Sheet
as at 31st December 2023
Approval
These accounts were approved and authorised for issue by the directors on ....... May 2024
and signed on their behalf:
l R C Davies
Director
Company name:
Al Massira Trust
Company number:
08066742
15

Al Massira Trust
Notes to the Financial Statements
st
for the year ended 31 December 2023
l. Company Information
Al Massira Trust is a company limited by guarantee and registered in England and Wales,
registration nfjjmber 08066742, and a registered charity number 1152547. The registered
ofPice is 7 Bell Yard, London, WC2A 2JR.
Basis of preparation
Basis of accountln8
The financial statements have been prepared In accorda nce wlth Accounting and Reporting
by Charities.. Statement of Recommended Practice ISORPI applicable to charities preparing
their account5 in accorda nce with thc Financial Reporting Standard IFAJ1021 published on
16, July 2014 Charities 50RP IFRS1021, the Financial Reporting Standard IFRS1021, the
Charities Act 2011. the Companies Act 2006 and UK Generally Accepted Practice as it applies
from I, January 2015.
The charitsble company constitutes a public benefit entity as defined by FRSIO2.
The financial statements have been prepared on a going concern basis under tho histnrir.al
COSt convention. The finaiicial stateiiieiiis dre prepared in sterllng which Is the fUn￿￿Onal
currency of the charity.
Thc cha rity has applied Update Bulletin l as published on 2 February 2016 aiiij does Iiul
include a cash flow statement on the grounds th3t it is applying FRS 102 Section IA.
The Vignifica nt accounting policies applied in the preparation of these financial 5tateiiients
are set out below. These policies have been consistently applied to all years presented
unles5 Otherwise stated.
Changes to previous accounts
No changes have been made to the financial statements for previous years unless othetwise
stated within the note5 a5 a prior year adjustment.
bl
Preparation of the accounts on a golng concern basis
The directors continue to pursue strategies to increase the number of grants and donations
needed to ftjnd the wnrk. And hp.nr.g these accoLints havg been preparéd on a 80ing concern
basls.
Income recoenition policies
Items of income are recognised and included in the accounts when all of the following criteria
are met=
Llie ilidrity has entitlement to the funds,.
any performance conditions attached to the items of income have been met or are
fully within the control of the charity,.
16

Al Massira Trust
NcJt.p£ to thg Financial Statements
for the year ended 31" December 2023
tlieie is surriLieiil Lei l(liaty that receipt of the Income is considered probable.. and
the amount can be measured reliably.
dl
Interest re￿1vable
Interest on funds hèld on deposit is included when receivable and the amount can be
measured reliably by the charity,. this is normally upon notlflcatlon of the Interest pald or
payable by the bank.
Fund accountln8
Llnrp.strirtgd fiinds are available to spend on activities that further any of the purp0￿C￿ of the
charSty. Designated funds are unrestrlcted funds of the charity which the directors have
decided at their d iscretion to set aside to use for a specific purpose. Restricted funds are
donations which the donor ha"
-pecified are to be solely used for particular areas of tliv
charitvs work.
Expenditure and irr•coverableVAT
Expendituie is recognised once there is a legal or constructive obligation to make a payment
to a third party, it is probable that settlement will be required and the amount of the
obliEatinn ran hp m9asiirgd reliably. Irrecoverable VAT 15 charged as a cost against the activity
for which the expenditure was incurred.
g)
Allotation of support costs
All support costs have been divided between direct charitable expenditure and other
expenditure. Withln these there is a further analysls of functlonal support. fundralslng,
publicity and governance costs.
The costs incurred by any particular activity {project, team or administrative department)
have been allocated according to the nature, cha ritable or otherwise, of that activity.
h)
Operating leases
Rentals paid under operating leases are charged to income as incurred.
Governance Costs
These include costs of the preparation and examination of statutory accounts, the costs of
trii£tpp mgptin8s and cost of any legal advlcg to trustees on sovernance or constitutional
marters.
Tangible Flxed Assets
Iiidividual fixed a55ets costlng £1,000 or more are capitalised at cost a nd are depreciated over
their estimated useful economic lives on a straight-line basis as follows..
Computerequipment
over five years
17

Al Massira Trust
Note.s to the Financial Statements
for the year ended 31st December 2023
k)
Creditors and provlsions
Creditor5 and provisions are recognised at their settlement amount where the charlty ha5 a
prp.spnt obliEation resulting from a past event that will probably result in the transfer of fund:
to a third party and the amou nt due to settle the obligation can be measured or estimated
reliably.
2. Incomefrom Donations and Grants
Donations and Grants have been received during thg. ypar 2% follows..
Unrestricted
Restricted
Total
2023
Geiieral
Translation
Teams
Al MaEsira App
85,471
2,000
39.360
28,750
9,221
69,953
10,237
159.521
87.471
39,360
28,750
9,221
69,953
10.237
244.99?
AM2
Other
85.471
2022
General
Translation
Teams
Al Massira App
AM2
Other
42,309
24,332
85,873
33,433
15,847
112,136
16,372
287,993
66,641
85,873
33,433
15.847
112,136
16,372
330,302
42,309
3. Income from Charltsble Artlvltles
unrestricted
Restritted
Total
2023
Income from Trainin8 and Resources
16,047
16,047
992
17,039
17,039
992
2022
Income from Training and Resources
13.583
13,583
670
670
14,2S3
14,253
18

Al Massira Trust
Notps tn the. Financial Statements
for the year ended 31ST December 2023
k Analysls of Expenditure on Charitable Activities
Unrestricted
Restrlcted
Total
2023
Staff & Team
Development
ation
Training
Website & IT Development
Promotion & cOnferen￿S
Governance
AM Team Expenses
Other Group Expenses
49,252
31,685
32.410
GJ,IOG
277
11.272
80,937
32,410
G3,138
277
27,829
128
1,746
13,632
15,052
235,149
32
16.557
128
1,146
4,270
14,830
8G,815
9.362
222
148,334
2022
Staff & Team
Team Gatherings
Development
Translation
Training
Webslte & IT Development
Promotion & Conferences
Governance
42,469
45,442
39.395
18,338
33,698
8.467
87,911
39,395
18.338
33.778
14,319
1.533
8,903
2,160
3,812
6,632
216,781
80
5,852
1.533
6,679
2,160
3,543
6,092
68,408
2,224
AM Team Expenses
Other Group Expenses
269
540
148,373
5. Governance Costs
All Eovernance costg were paid from unrestricted funds.
2023
2022
Independent Examiner," Fees
Costs associated with Boa rd Meetings
Other Costs
780
893
73
1.746
768
1.379
13
2.160

Al Massira Trust
Nnte.s to the Financial Statements
for the year ended 31" December 2023
6. Net Incomefor the yea
This is stated after charging:
2023
2022
Depreciation
Independent Examination provision
493
493
780
768
7. Analysls of Staff Costs and Trustee Remuneration and Expenses
Staff and Team Member costs were as follows..
2023
2022
Salaries
Pension Contributions
Fee5 Pdyable
51,125
1.235
27,329
79,689
54,611
1.355
29,905
85,871
No employee ofthe charity received emoluments of more than £60,000 {2022: none)
No trustee received any remuneration during the year. Two trustees received reimbursement
of expenses of £377.12022: one trustee £1881.
The Chief Executive Officer and Dirertor of Operatlons of Al Massira give their time voluntarily
and therefore the total employment bencfit-, including cmployer pension contribution5, of
the key ma nagement personnel of the charity were £nil12022'. £nill.
During the year the charity had one full-time employee 12022: one) and three part-tlme
employees12022- four).
8. Taxatlon
As a charity, Al Massira Trust is exempt from tsx on income and gains falling within section
505 of the Taxes Act 1988 or 5256 of the Taxation of Cha rReable Gains Act 1992 to the extent
that these are applied to its charitable object5.
20

Al Massira Trust
Nntp..£ to thp. Financial Statements
for the year ended 31SI December 2023
9. Tanglble Fixed Assets
All assets are held for direct charitable purpose5.
Computer
Equlpment
Total
Cost
At l Ja iiuary 2023
Additions
Disposals
At 31 December 2023
9,092
9,092
(3,0941
5,gg8
13,094)
5,998
Depreciallon
At l January 2023
Cliai"ge
Disposals
At 31 December 2023
8,599
493
13,0941
5,998
8.599
493
13.0941
5,998
Net Book Values
At 31 December 2023
At 31 December 2022
493
493
10. Debtors
2023
2022
Amount5 falling due withln one year
rund3 held in the US
Other Debtors
Prepayments and accrued income
iift Aid tax rp.p2ymp.nt Aiip
86,720
3.607
836
561
1,816
1.350
95.181
1.708
92.871
11. Creditors: amounts falling due withln one year
2023
2022
Tradp freditors
Other Creditors
Accruals
4.054
7,710
?.5?
744
780
4.834
8.706

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2023
12. Movements in Funds
At 1st
Jan 2023
Income
Expenditure
At 31st
Dec 2023
Transfers
Restricted funds
Language Development
Regional Coordination
Tcams
144,419
39,360
{70,7941
11.5861
111,399
23,419
11,170
88,416
?4.2AA
292,312
29,741
9,221
69,953
121,2101
{18,5351
124,5211
112 27al
1148,3341
31,950
3.442
133,848
23,852
304,491
Al Massira App
AM2
1,586
Other
Total Restrlcted fvnds
160,513
Unrestrlcted funds
De5tgnated funds
Language Development
Regional Coordination
Tea ms
500
soo
3.195
3,695
1321
(32)
3,163
3,663
Total Designated funds
General funds
46,613
106,207
186,7831
{86,815)
66,037
Total unrestricted funds
50,308
106,207
69,700
Total funds
342.620
266,720
(235,149)
374,191
Purposes of Re5trlcted Funds
Language Development: These funds are grants or donations which have been given for
translating the Al Mossiro resources into various languages.
Regional Coordination Teams: These funds a re donations for runniiig Al M055iru t¥illTIS diid
training events in specific regions
Al Massiia App.. These funds are donatlons and grants for the development of the Al Masslra
App.
AM2= These funds are donations and grants for the development and production of a second
video-based resource.
Other funds: These fund5 include donations for specific projèrts. xr.tiviti@s and evonts.
fl. 586 has been tra nsferred from the Language fu nds into the AM App fund for
development of the AM App.
22

Al Massira Trust
Notes t.o thp. Financi31 St3tements
for the year ended 31st December 2023
Purposes of Designated Funds
Language Development.. These funds are for translating the Al Massira resources into various
langua8C5.
Regional Coordination Teams.. These funds are for Al Masslra teams and training events in
specific areas.
13. Anatysis of Net Assets between Funds
Fund balances at 31, December are represented by..
Unrestricted Designated
Funds
Funds
Restrirted
Funds
Total
Current Assets
70,871
14,8341
3,663
304,491
379,025
14.8341
Current Liabilities
Net Assets at 31st De￿rnber
2023
66,037
3,663
304,491
374,191
14. Related Partles
Total donations made to the charity by related parties were £56312021.. £4601.
'Funds held in the US. of £91,45412022.' £86.7201 are donations rnade to the work of the
charity and income from tra ining event3 held in the U5. These are held on the charity's behalf
by World Horizon5 USA which is incorporated in the State of Virginia as 'Horizons Expeditions
Inc, Andrew Fuller is the Director of Operations and a signatory for one of the bank accounts
of Al Massira Trust. He is also a signatory on the bank accounts of 'Horizons Expeditions Inc..

Al Massira Trust
Notes t.cj thp. Financ.i31 St3tements
for the year ended 31SI December 2023
15. Statement of Financial Activities lincorporating the Income and Expenditure Account)
for the year ended 31" December 2022
Unrestrlcted
Funds
2022
Restrl¢ted
Funds
2022
Total
Funds
2022
Income
Donations
Investment Incomc
Income from Charitable Activities
Total Income
42,309
292
287,993
330,302
292
14,253
344.847
13,583
56,184
670
288,663
Expenditure
Charitable Activities
Total Expendlture
68,408
68,408
148,373
148,373
216,781
216.781
Net Movement In Funds
112,2241
140,290
128,066
Interfund Transfers
1.984
(1,9841
Reconciliatlon of Funds
Total funds brought fO￿ard
Total funds carried forward
60,548
50,308
154,006
292,312
214,554
342,620
?d