Al Massira Trust
Financial Statements
For the year ended
31st December 2024

Al Massira Trust
Contents
Page
Directorate and Administration
Report of the Directors
s-10
Report of the Independent Examiner
11-12
Statement of Financial Activities
(incorporating 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 Solomon
P J S Brittenden
K Lyon
J Greenaway
J Reid
Chair
Resigned 28 March 2025
Resigned 22 March 2025
Appointed 15 October 2024
Chief Executive Officer
A A James
Registered Office
7 Bell Yard
London
WC2A 2JR
Single Alternative Inspection Location
71 Elgin Road
Pwll
Llanelli
SA15 4AF
Independent Examiner
Steve Ellum
Steve Ellum & Associates Ltd
Chartered Accountants
Adulam House
Glan Yr Afon
Llanelli
SA15 3QB
Bankers
CAF Bank Ltd.
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ
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
Charity registered
1152547
21" June 2013
Operating Name
Al Massira International

Al Massira Trust
Report of the Directors
for the year ended 31st December 2024
The directors present their report and the independently examined financial statements for
st
the year ended 31 December 2024. Al Massira Trust is a company limited by guarantee,
th
incorporated on 11 May 2012, not having a share capital and registered with the Charity
st
Commission on 21 June 2013. The company is governed by a board of trustees operating
th
under the Trust's Memorandum and Articles of Association dated 4 May 2012.
l. Objects
The worldwide objects for which the company is established are:
to advance the Christian faith worldwide among those with limited access to it,
particularly through the use of personal tutoring, educational resources and electronic
media,.
to carry out any exclusively charitable activities ancillary to the above.
2. Means of attaining the above objects
The Trust's principal activity is the promotion of Al Massira, 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 Directors have obtained professional advice in the preparation of board policies. These
are under continuous review.
The Directors and management team give proper consideration to the Charity Commission's
guidance on public benefit when planning activities 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 homes in the UK, Europe, the Middle East, Africa, Asia, Australia and the America5. A
growing number of independent teams based outside the UK promote the resource and run
training events in their worldwide regions," the Trust's relatlonships with these teams defined
by Memoranda of Understanding. Where possible these independent teams contribute
income through royalties on sale5 of the resource but there is no liability for expenditure on
these teams, except within the USA and Canada.
As a faith-based organi5ation, the Trust places great importance not only on wise leadership
and the adherence to best practice but also in a prayer-ba5ed foundation to it5 board of
trustees and the daily operation of the Trust.
Performance against Plan and Future plans
The primary activities of the Trust are the distribution and development of the Al Massira
resource. Distribution is currently achieved primarily through training and additional methods
are under active consideration. Development activity includes the addition of new language
variants to the Al Massiro resource through sub-titles and audio versions being added to the
film resource.

Al Massira Trust
Report of the Directors
for the year ended 31st December 2024
In this period:
94 training events were completed worldwide with about 1500 people trained to use
the Al Massira resource. 27 training events were held online which represents 29% of
all trainings.
Nine Train the Trainerf events were run worldwide attended by about 60 potential
trainers.
Four new language dubbings have been completed. Significant progress has also been
made with another five language projects and another five written resource projects
are under way.
Demand continues to grow for the Al Mossira resource and training this includes
Africa, the Arab world, several areas in Asia, Europe and N & S America and amongst
those working with refugees. In many places the demand requires the resource and
training to be rendered into new languages.
Training is now operating in over 60 countries with a particular focus of team activity
in around 40 countries. This work is supervised using ten regional coordination areas.
Location-specific analytics related to the Al Massira online App indicate that the App
has been downloaded in more than 140 nations.
Al Massira Trust encourages team5 to form in different locations with the purpose of
undertaking translation projects, delivering training and providing follow-up and support.
Where possible these teams are developed through building partnerships Wlth different
agencies and churches. The relationship between Al Massira Trust and these teams is both
guided and guarded through the signing of Memoranda of Understanding.
Resources are available in MP4 format by download and through two Al Massiro apps: a web-
based app which was launched in 2022 and an SD Card app for places where internet access
is limited or expensive. The SD Card App for Africa now contains ten language version. A team
was formed in 2022 to produce a new series of resources (to follow on from the existing films)
with a focus on discipleship. Development of this series has proceeded well during 2024, with
planning for the launch of the first three 'episodes' during 2026.
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 prayer-letter5 maintains good connection with those who have been trained and who
support the work of the charity.
Through the training and the following engagement Al Ma55ira Trust continues to encourage
healthy, friend5hip-based community development across different national and cultural
backgrounds.
Encouraging feedback has been received from those participating in AIMGS5ifL7 groups around
the world; many reports are being received of lives being changed through encounteringjesus
through a deeper exploration of the Christian Scriptures.

Al Massira Trust
Report of the Directors
for the year ended 31st December 2024
4. Appointment, Induction and Training of Directors
Selection of new trustees is the responsibility of the board of trustees alone and appointment
for a three-year term is by a resolution of the trustees.
One new dirertor, Jonathan Reid, was appointed in this period.
An induction process is undertaken for all new directors/trustees, including 3 personal
meeting with the board Chair orthe Chairfs representative and an invitation to attend a board
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 are provided with copies
of the key documents governing Al Massira Trust including the board's policies. In the
induction process trustees are also directed towards the Charity Commission's website.
5. Governance and Board Policies
The board continued its programme of rolling review, and where necessary revision, of all
board policies which in 2024 notably included the board's Financial Policies, Safeguarding of
Vulnerable Individua15, Conflict of Interest, Anti~Money Laundering Policies. In addition, the
Board Code of Conduct was reviewed.
6. Data Protection
Introduction of data protection requirements under the GDPR in 2018 has become well
established in the charitvs operations and processes.
7. Risk Review
The board formally reviews its Risk Register annually or whenever there are significant
changes in the nature of the charity's work or it5 spheres of operation. During 2023 the
Board's chair initiated the personal discipline of reviewing the Risk Register monthly, a
practice that was maintained during 2024.
Funding is a primary concern and following the initial years of seed funding the board wishes
to broaden it5 funding base and develop a wider range of grant making bodies and personal
donors. The board is pleased to note a steady increase in monthly standing order income
from 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 reasonable contribution towards that training is sought from delegates.
8. Reserves Policy
Reserves are defined as totally unrestricted funds. At all times, the acceptable level of free
reserves held by the Trust will be equivalent to three months of budgeted annual unrestricted
expenditure (2024: £22,188, 2023: £24,474). The minimum level of free reserves held by the
Trust will be equivalent to two months of budgeted annual unrestricted expenditure {2024:
£14,792, 2023.. £16,316). When possible, free reserves will be held at four to five months of
bud8eted annual unrestricted expenditure. At the year-end free reserves of £46,525 were

Al Massira Trust
Report of the Directors
for the year ended 31st December 2024
held {2023: £66,037) which was equivalent to 7 months actual unrestricted expenditure
12023: 9 months).
Unrestricted funds, which are held by partner organisations on behalf of the Trust, will be
included within reserves but clearly identified as being held by partners.
The Reserves have been maintained at the agreed level throughout 2024 and the balance of
funds held in GBP and USD carefully managed.
9. Directors, Responsibilities
Company law requires the directors to prepare financial statements for each financial period
which give a true and fair view of the financial activities for that period together with the
assets and liabilities at the end of the period and which adequately distinguish any material
special trust or other restricted fund of the company. In preparing those financial statements,
the director5 are required to:
a) select suitable accounting policies and then apply them consistently,
b) make judgments and estimates that are reasonable and prudent.
cl state whether the policies adopted are in accordance with the appropriate SORP on
Accounting by Charities and the Accounting Regulations and with applicable
accounting standards subject to any material departures disclosed and explained in
the financial statements; and
d) prepare financial statements on the 'going concern, basis unless it is inappropriate to
assume that the company will continue in its activities.
The directors are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial posltion of the company and to enable them to
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 a150 responsible for safeguarding the assets of the company and hence for taking
reasonable 5tep5 for the prevention and detection of fraud and irregularities.
10. Management
Al Massira is managed by the International Leadership Team which comprises at a minimum
the Chief Executive Officer, the Director of Operations, and the Translation, Training and New
Developments Directors. This team develop5 the strategic plan which is then reviewed and
approved by the Board of Trustee.
Regional Management of the organization is handled by appointed Regional Coordinators,
who serve the various global regions in which Al Massira is active, through provision of
training, development of programming and input to new language projects.

Al Massira Trust
Report of the Directors
for the year ended 31st December 2024
11.
Strategic intent
The board supports operational management in several ways:
reviewing the organisational structure as the work grows,
reviewing and affirming the Trust's objectives and plans, both operational and
strategic, with a 3-year Strategic Plan being reviewed and updated annually.
ensuring that the core values are being adhered to and followed through,
ensuring adherence to the legislative framework as it applies to AMT,
staffing and fundraising and other related matters.
As part of the board's own development, it has added and continues to seek additional
trustees whose skills will match the needs of the expanded work towards these objectives.
12.
Financial Review
Income to the trust comprises receipts from organisers of Al Massira training events
throughout the world. donations from individuals 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 areas where the ability to pay is well below the level of the full
product price 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. New approaches to the presentation of
the work and needs of the charity and new donor management systems have been put in
place. Thus, the trustees have sought to raise the profile of Al Massira with interested
supporters, backed by stories of the work that takes place around the world. Whilst the
trustees are grateful for continued committed funding enabling the work to continue 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 movement in funds for the year amounted to -£17,119 (2023: £31,571). Unrestricted
funds carried forward at the year-end were £54,050 (2023: £69,700). Restricted funds carried
forward at the year-end were £303,022 (2023: £304,491), the majority of which were for the
development of new languages and of a second video-based, multi-media, immersive
resource.
13. Team member5
Most team members, including those based overseas, are treated by the local tax authorities
as self-employed or volunteers. The exceptions are a small number of part-time clerical staff
based at the principal location, who are the only employees.
Additional people work voluntarily as trainers, local or language related 'coordination team,
members, translator5 or training event organisers; these people do not, except by invitation,
partake in the primary decision making of the Trust's day-to-day activities.
For management purposes a notional value of £303,000 was budgeted for volunteer time
during the year but this figure has not been included in the accounts.

Al Massira Trust
Report of the Directors
for the year ended 31st December 2024
The Trust continues to operate an auto-enrolment pension scheme for all ellgible 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. Reglstered Office
The company's registered office contlnues at its address In London and the Directors are
satisfied that this location is advantageous for the Trust. A Single Alternative Inspection
Location (SAIL) is operated and all Registered Office documents are now held on a secure
cloud server.
15. Independent Examination
Steve Ellum was re-appointed 35 Independent Examiner of the company on 9 May 2024 in
respect of the year ended 31st December 2024.
Approval
This report was approved and authorised for issue by the directors on ..-&.. June 2025 and
signed on their behalf:
l R C Davies
Director
Company name:
Company number:
Al Massira Trust
08066742
10

Al Massira Trust
Report of the Independent Examiner
for the year ended 31st December 2024
I report on the accounts for the year ended 31 December 2024 set out on the following pages.
Responsibilities and basis of report
As the charity's trustees of the company (who are also the directors of the company for the
purposes of company law), you are responsible for the preparation of the accounts in
accordance with the requirements of the Companies Act 2006 ("the 2006 Act").
Having satisfied myself that the accounts of the 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 charitws accounts as carried out under section
145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination, I have
followed the Directions given by the Charity Commission (under section 145(5)Ib) of the
2011 Act.
Independent examiner's statement
Since the companTrls 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
undertake 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 with section 386 of the Companies
Act 2006; or
the accounts do not accord with such records; or
the accounts do not comply with relevant accounting requirements under section
396 of the Companies Act 2006 other than any requirement that the accounts give a
'true and fairf view which is not a matter considered as part of an independent
examination; or
the accounts have not been prepared in accordance with the Charities SORP
(FRS1021.
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
li

Al Massira Trust
Report of the Independent Examiner
for the year ended 31st December 2024
Signed:
Name:
Steve Ellum
Steve Ellum & Associates Ltd
Chartered Accountants
Adulam House
Glan Yr Afon
Llanelli
SA15 3QB
Address:
Date:
2025
12

Al Massira Trust
Statement of Financial Activities
(incorporating the Income and Expenditure Account)
for the year ended 31st December 2024
Unrestricted
Funds
2024
Restricted
Fund5
2024
Total
Funds
2024
Total
Funds
2023
Note
Income
Donations
45,260
239,722
284,982
244,992
Investment Income
Income from Charitable
Activities
6,731
6,731
4,689
8,673
787
9,460
17,039
rotal Income
60,664
240,509
301,173
266,720
Expenditure
Charitable Activities
76,314
241,978
318,292
235,149
Total Expenditure
76,314
241,978
318,292
235,149
Net (Expenditure)/lncome
(15,650}
{1,469) 117,119)
31,571
Interfund Transfers
12
Net Movement in Funds
(15,6501
(1,469) 117,119)
31,571
Reconciliation of Funds
Total funds brought forward
69,700
304,491
374,191
342,620
Total funds carried forward
54,050
303,022
357,072
374,191
This Statement of Financial Activities includes all gain5 or losses reco8nised in the year.
All income and expenditure derives from continuing activities.
This Statement of Financial Activities includes an income and expenditure account in
accordance with Companies Act 2006 requirements.
13

Al Massira Trust
Balance Sheet
as at 31st December 2024
Note
2024
2023
Fixed Assets
Tangible Assets
4,613
Current Assets
Debtors
Cash at Bank and in Hand
10
70,253
289,834
360,087
95,181
283,844
379,025
Creditors: Amounts falling due
within one year
li
17,628)
14,834)
Net Current Assets
352,459
374,191
Net Assets
357,072
374,191
Capltal and Reserves
Restricted Funds
Unrestricted Funds
Total Charity Funds
12
303,022
54,050
357,072
304,491
69,700
374,191
12
13
The directors have taken advantage of the Companies Act 2006 in not having these accounts
audited under Section 477(11. No members have required the company 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 records which comply with 5386 and s387 of the Companie5 Act 2006 and section
138 of the Charities Act 2011.
These accounts have been prepared in accordance with the provisions in Part 15 of the
Companie5 Act 2006 relating to small companies and constitute the annual accounts 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.
14

Al Massira Trust
Balance Sheet
as at 31st December 2024
Approval
These accounts were approved and authorised for issue by the directors on ...t... June 2025
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
for the year ended 31st December 2024
l. Company Information
Al Massira Trust is a company limited by guarantee and registered in England and Wales,
registration number 08066742, and a registered charity number 1152547. The registered
office is 7 Bell Yard, London, WC2A 2JR.
Basis of preparation
Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice {SORP) applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard (FRS102) published on
th
16 July 2014 - Charities SORP (FRS1021, the Financial Reporting Standard (FRS102), the
Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies
from l January 2015.
st
The charitable company constitutes a public benefit entity as defined by FRSIO2.
The financial statements have been prepared on a going concern basis under the historical
cost convention. The financial statements are prepared in sterling which is the functional
currency of the charity.
The charity has applied Update Bulletin l as published on 2 February 2016 and does not
include a cash flow statement on the grounds that it is applying FRS 102 Section IA.
The significant accounting policies applied in the preparation of these financial statements
are set out below. These policies have been consistently applied to all years presented
unless otherwise stated.
Changes to previous accounts
No changes have been made to the financial statements for previou5 years unless Otherwise
stated within the notes as a prior year adjustment.
b)
Preparatlon of the accounts on a going concern basis
The directors continue to pursue strategies to increase the number of grants and donation5
needed to fund the work, and hence these accounts have been prepared on a going concern
basis.
Income recognition policies
Items of income are recognised and included in the accounts when all of the following criteria
are met..
the charity 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
Notes to the Financial Statements
for the year ended 31st December 2024
there is sufficient certainty that receipt of the income is considered probable; and
the amount can be measured reliably.
d)
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be
measured reliably by the charity; this is normally upon notification of the interest paid or
payable by the bank.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the
charity. Designated funds are unrestricted funds of the charity which the directors 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.
f)
Expenditure and irrecoverable VAT
Expenditure 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
obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity
for which the expenditure was incurred.
g)
Allocation of support costs
All support costs have been divided between direct charitable expenditure and other
expenditure. Within these there is a further analysis of functional support, fundraising,
publicity and governance costs.
The costs incurred by any particular activity (project, team or administrative department)
have been allocated according to the nature, charitable or otherwise, of that activity.
h)
Operatlng 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
trustee meetings and cost of any legal advice to trustees on governance or constitutional
matters.
Tanglble Fixed Assets
Individual fixed assets costing £1,000 or more are capitali5ed at Cost and are depreciated over
their estimated useful economic lives on a straight-line basis as follows:
Computer equipment
over three years
17

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
k)
Creditors and provisions
Creditors and provisions are recognised at their settlement amount where the charity has a
present obligation resulting from a past event that will probably result in the transfer of funds
to a third party and the amount due to settle the obligation can be measured or estimated
reliably.
2. Income from Donatlons and Grants
Donations and Grants have been received during the year as follows:
Unrestricted
Restricted
Total
2024
General
Translation
Team5
Al Ma5sira App
AM2
Other
45,260
17,000
72,479
72,661
14,047
53,661
9.874
239,722
62,260
72,479
72,661
14,047
53,661
9.874
284,982
45,260
2023
General
Translation
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
244,992
Teams
Al Massira App
AM2
Other
85,471
3. Income from Charitable Activities
Unrestricted
Restricted
Total
2024
Income from Training and Resources
8,673
8,673
787
787
9,460
9,460
2023
Income from Training and Resources
16,047
16,047
992
992
17,039
17,039
18

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
4. Analysis of Expenditure on Charitable Activities
Unrestricted
Restricted
Total
2024
Staff & Team
Team Gatherings
Development
Translation
Training
Website & IT Development
Promotion & Conferences
Governance
AM Team Expenses
Other Group Expenses
42,855
634
2,011
63,198
42.322
50,483
50,151
3,820
7,711
106,053
42,956
52,494
50,151
3,820
20,985
3,374
1,828
25,044
11.587
318,292
13,274
3,374
1,828
751
11,587
76,314
24,293
241,978
2023
Staff & Team
Development
Translation
Training
Website & IT Development
Promotion & Conferences
Governance
AM Team Expenses
Other Group Expenses
49,252
31,685
32,410
63,106
277
11,272
80,937
32.410
63,138
277
27,829
128
1,746
13,632
15,052
235.149
32
16,557
128
1,746
4,270
14,830
86,815
9,362
222
148,334
5. Governance Costs
All governance costs were paid from unrestrirted funds.
2024
2023
Independent Examiner's Fees
Costs associated with Board Meetings
Other Costs
780
990
58
1,828
780
893
73
1,746
19

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
6. Net Expenditure for the year
This is stated after charging:
2024
2023
Depreciation
Independent Examination provision
419
493
780
780
7. Analysis of Staff Costs and Trustee Remuneration and Expenses
Staff and Team Member costs were as follows:
2024
2023
Salaries
Pension Contributions
48.621
1,133
49,754
51,125
1,235
52,360
No employee of the charity received emoluments of more than £60,000 (2023: none).
One of the trustee5, Jonathan Greenaway, wa5 employed on a part-time basis from March to
December 2024 by DMG interpersonal e.V. in Germany and received £15,550 from his
employment with this organisation. He was seconded to Al Massira to work as the AM2
Producer and AM reimbursed DMG with the total costs of his employment, amounting to
£22,459. In addition, Jonathan was reimbursed directly for travel and other expenses totalling
£1,767 incurred in this role. (2023: nil).
No other trustee received any remuneration during the year. One trustee received
reimbursement of expenses of £206. (2023: two trustees £3771.
The Chief Executive Officer and Director of Operations of Al Massira give theirtime voluntarily
and therefore the total employment benefits, including employer pension contributions, of
the key management personnel of the charity were £nil (2023: £nill.
During the year the charity had no full-time employees (2023: one) and four part-time
employees (2023: four).
8. Taxatlon
As a charity, Al Ma5sira Trust is exempt from tax on income and gains falling within section
505 of the Taxes Act 1988 or 5256 of the Taxation of Chargeable Gains Act 1992 to the extent
that these are applied to its charitable objects.
20

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
9. Tangible Fixed Assets
All assets are held for direct charitable purposes.
Computer
Equipment
Total
Cost
At l January 2024
Additions
Disposals
At 31 December 2024
5,998
5,032
5,998
5,032
11,030
11,030
Depreciation
At l January 2024
Disposals
Charge
At 31 December 2024
5,998
5,998
419
419
6,417
6,417
Net Book Values
At 31 December 2024
4,613
4,613
At 31 December 2023
10. Debtors
2024
2023
Amount5 falling due within one year
Funds held in the US
Other Debtors
Prepayments and accrued income
Gift Aid tax repayment due
67,789
496
1,776
192
70,253
91,454
561
1,816
1,350
95,181
11. Creditors: amounts falling due wlthln one year
2024
2023
Trade Creditors
Other Creditors
Accruals
4,155
2,693
780
4,054
780
7,628
4,834
21

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
12. Movements in Funds
At 1st
Jan 2024
Income
Expenditure
At 31st
Dec 2024
Transfers
Restricted funds
Language Development
Regional Coordination
Teams
Al Massira App
AM2
Other
Total Restricted funds
111,399
72,479
(62,181)
{4,8001
116,897
31,950
3,442
133,848
23,852
304,491
73,447
14,047
53,661
26,875
240.509
(64,442)
(22,286)
160,828)
132,241)
(241,978)
40,955
4,800
126,681
18,486
303.022
Unrestricted funds
Designated funds
Language Development
Regional Coordination
Teams
500
132)
468
3,163
3,663
{719)
(751)
2,444
2,912
Total Designated funds
General funds
66,037
60,664
{75,563)
51,138
Total unrestricted funds
69.700
60,664
(76,314)
54,050
Total funds
374,191
301.173
(318,292)
357,072
Purposes of Restricted Funds
Language Development: These funds are grants or donations which have been given for
translating the Al Massira resource5 into various language5.
Regional Coordination Teams: These funds are donations for running Al Massira teams and
training events in specific regions
Al Massira App: These funds are donations and grants for the development of the Al Massiro
App.
AM2: These funds are donations and grants for the development and produttion of a second
video-based resource.
Other funds: These funds include donations for specific projects, artivities and events.
£4,800 has been transferred from the Language funds into the AM App fund for
development of the AM App.
22

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
Purposes of Designated Funds
Language Development: These funds are for translating the Al Massira resources into various
languages.
Regional Coordination Teams: These funds are for Al Massira teams and training events in
specific areas.
13. Analysis of Net Assets between Funds
st
Fund balances at 31 December are represented by:
Unrestricted Designated
Funds
Funds
Restrirted
Funds
Totsl
Fixed Assets
Current Assets
Current Liabilities
Net Assets at 31st December
2024
4,613
54,153
(7,628)
4,613
360,087
(7,628)
2,912
303,022
51.138
2,912
303.022
357,072
14. Related Parties
Total donations made to the charity by related parties were £912 {2023: £5631.
'Funds held in the US, of £67,78912023: £91,454} are donations made to the work of the
charity and income from training events held in the US. These are held on the charity's behalf
by World Horizons 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,.
One of the trustees, Jonathan Greenaway, was employed on a part-time basis from March to
December 2024 by DMG interpersonal e.V. in Germany and received £15,550 from his
employment with this organisation. He was seconded to Al Massira to work as the AM2
Producer and AM reimbursed DMG with the total costs of his employment, amounting to
£22,459. In addition, Jonathan was reimbursed directly fortravel and other expenses totalling
£1,767 incurred in this role. (2023: nil).
23

Al Massira Trust
Notes to the Financial Statements
for the year ended 31st December 2024
15. Statement of Flnancial Activities (Incorporating the Income and Expenditure Account)
for the year ended 31" December 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Income
Donations
Investment Income
Income from Charitable Activities
Total Income
85,471
4,689
16,047
106,207
159,521
244.992
4,689
17,039
266,720
992
160,513
Expenditure
Charitable Activities
Total Expenditure
86,815
86,815
148,334
148,334
235,149
235,149
Net Movement in Funds
19,392
12,179
31,571
Interfund Transfers
Reconciliation of Funds
Total funds brought forward
Total funds carried forward
50,308
69.700
292,312
304,491
342,620
374,191
24