Middle East Concern - UK
Report and Accounts Year ended 31 December 2021
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
MIDDLE EAST CONCERN - UK
CHARITY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021
| Trustees | Mr A Farahat | |
|---|---|---|
| Mr I Sutherland (until 10 February 2021) | ||
| Mr T Alqassis | ||
| Mrs A Fard | ||
| Governing Document | Constitution registered as amended on 20 March 2020 | |
| Charity Registration Number | 1158373 | |
| Principal Address | 45 Crescent Road | |
| Luton | ||
| LU2 0AH | ||
| Independent Examiner | Lourens du Plessis ACA CA(SA) | |
| Stewardship | ||
| 1 Lamb's Passage | ||
| LONDON | ||
| EC1Y 8AB | ||
| Bankers | Barclays | |
| Leicester | ||
| LE87 2BB | ||
| CONTENTS | ||
| Page | ||
| Charity Information | 1 | |
| Report of the Trustees | 2-4 | |
| Independent Examiner's Report | 5 | |
| Statement of Financial Activities | 6 | |
| Balance Sheet | 7 | |
| Notes to the Accounts | 8-12 | |
| Detailed Statement of Financial | Activities with Comparatives | 13 |
Page 1
MIDDLE EAST CONCERN - UK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees have pleasure in submitting the Report and Accounts for the year.
Objects of the charity
The object of the charity is, for the public benefit, to promote human rights (as set out in Article 9 "Freedom of Thought, Conscience and Religion" of the European Convention for the Protection of Human Rights and Fundamental Freedoms) throughout the world by all or any of the following means:
-
Monitoring abuses of human rights
-
Seeking redress for the victims of human rights abuse
-
Relieving need among the victims of human rights abuse
-
Research into human rights issues
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Educating the public about human rights
-
International advocacy of human rights
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities and achievements were as follows:
MEC-UK has provided direct support to victims in 260 cases of persecution in different countries of the MENA region. This includes:
-
Consultancy to victims, Christian leaders and lawyers on different options available to them to respond to the persecution they are facing (112 cases)
-
Finding local solutions to address the abuses they are facing (e.g. supplying them with a lawyer or finding a safe house that can provide shelter) (32 cases)
-
Mobilizing prayer worldwide for the victims of persecution (116 cases)
-
Political advocacy on behalf of victims of persecution (40 cases)
-
Assisting those facing severe threats to relocate to a safe place, where possible within the same country or the wider MENA region; or else outside of the MENA region (20 cases)
-
Financially supporting the families of those martyred or imprisoned for their faith and those in need of legal assistance (86 cases)
(Most cases saw more than one form of support)
MEC-UK strongly believes in cooperation with other like-minded organizations to promote cooperation and synergy and avoid duplication. In the period covered by this report:
-
l MEC-UK staff and consultants served on the leadership teams of several collaborative efforts: - the Religious Liberty Partnership (a Partnership of all the major Christian organizations that support the persecuted church)
-
Several regional consultations that brought together Christian leaders from the countries and other involved in ministry in these countries: on Sudan and the Middle East Majority Peoples Partnership
o MEC-UK cooperated with Open Doors in the ‘Hope for the Middle East’ project, aimed at providing hope to the Christians in the region, advocating for the preservation of their presence in the region, and encouraging and equipping them to be actively involved in blessing their nations.
o MEC-UK coordinated joint advocacy efforts to raise the persecution of Christians in Algeria among government officials and members of parliament in the European Union, USA, and individual European countries, including the Netherlands, Germany, France, the Nordic countries and the UK. We also cooperated with organizations to raise these issues at the United Nations.
o MEC-UK joints other organizations in different submissions to several United Nations mechanisms on Sudan, Algeria and Iran
Page 2
MIDDLE EAST CONCERN - UK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
MEC-UK staff and consultants could not travel, due to the Covid19 pandemic, until September 2021. Even after that several planned trips had to be cancelled either due to renewed travel restrictions imposed in countries, or due to staff members contracting Covid19.
In the period September – December 2021 MEC-UL staff and contractors travelled inside the MENA region to encourage MENA Christians, provide assistance in specific cases of persecution, and discuss how we can challenge laws and policies that structurally underlie persecution. They met with Christians from Bahrain, Egypt, Iran, Jordan, Lebanon, Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen.
In the period September – December 2021 MEC staff and contractors travelled outside of the MENA region to challenge the church worldwide to pray for and otherwise support the suffering church in the Middle East and North Africa, and to meet with politicians and government officials from many countries to work with them in advocating for persecuted Christians in the Middle East and North Africa (both for individual victims and the challenge discriminatory laws and policies). They met with contacts in the Netherlands, the United Kingdom and the United States.
In planning the activities the trustees have applied the guidance on public benefit issued by the Charity Commission.
Structure, governance and management
The policy of the charity is determined by the trustees who delegate the day-to-day management to the Executive Director and his team. The trustees meet regularly to receive and review reports from the management team and monitor the activities of the charity.
Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. New trustees are recruited and appointed by a majority of existing trustees.
Financial review
During the year income was £324,850 (2020: £483,100) and expenditure was £376,262 (2020: £415,727) giving a net deficit (before exchange gains and losses) of £51,412 (2020: surplus of £67,373). The charity's net assets decreased to £91,161 (2020: £148,834).
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash representing six months' operational expenditure so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £76,562 not in compliance with the policy. However, the trustees are confident that expected funding in the current year will restore the charity to a position which meets the requirements of the policy.
Key risks and uncertainties
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
The trustees are well aware, apart from meeting the charity's own operating costs, they are choosing to deploy funds at their disposal in a region of the world characterised by social, economic and political instability. They accept that these factors bring to the work of the charity an inescapable element of risk of loss of resources which is managed through active relationships with those involved.
Page 3
MIDDLE EAST CONCERN - UK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
Plans for the future
The charity plans to continue the main activities outlined above to meet the charity's objectives. The charity expects to be involved in much work that is reactive, where help is requested, as well as training and advocacy activities. The nature of the charity's work is such that it is difficult to predict or plan the specific activities.
Responsibilities of trustees under charity law
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources for the financial period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approval
This report was approved by the trustees on 26 October 2022
and signed on their behalf by:
Tanas Alqassis
Tanas Alqassis
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
MIDDLE EAST CONCERN - UK ('the Charity')
I report to the trustees on my examination of the accounts of the Charity for the year ended 31 December 2021 on pages 6 to 13 following, which have been prepared on the basis of the accounting policies set out on pages 8 to 9.
Responsibilities and basis of report
As the charity’s trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since the Charity’s 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 I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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.
Lourens du Plessis
Lourens du Plessis ACA CA(SA) Member of the Institute of Chartered Accountants in England and Wales
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 27 October 2022
Page 5
MIDDLE EAST CONCERN - UK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2021
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities Total income and endowments EXPENDITURE ON: Charitable activities 4 Total expenditure Net income/(expenditure) Gains/(losses) on currency translation Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 10 |
Unrestricted Funds £ 157,246 - 157,246 219,611 219,611 (62,365) (6,261) (68,626) 134,103 65,477 |
Restricted Funds £ 167,604 - 167,604 156,651 156,651 10,953 - 10,953 14,731 25,684 |
Total Funds 2021 £ 324,850 - 324,850 376,262 376,262 (51,412) (6,261) (57,673) 148,834 91,161 |
Total Funds 2020 £ 450,952 32,148 |
|---|---|---|---|---|
| 483,100 | ||||
| 415,727 | ||||
| 415,727 | ||||
| 67,373 (7,805) |
||||
| 59,568 89,267 |
||||
| 148,834 |
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing operations.
The notes on pages 8 to 12 form part of these accounts.
Page 6
MIDDLE EAST CONCERN - UK
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2021
| Note CURRENT ASSETS Debtors 6 Cash at bank and in hand 7 CREDITORS:Amounts falling due within one year 8 Total assets less current liabilities TOTAL NET ASSETS FUND BALANCES 10 Unrestricted funds General funds Restricted funds |
Unrestricted Funds £ 1,201 76,562 77,762 12,286 65,477 65,477 65,477 - 65,477 |
Restricted Funds £ - 25,684 25,684 - 25,684 25,684 - 25,684 25,684 |
Total Funds 2021 £ 1,201 102,246 103,446 12,286 91,161 91,161 65,477 25,684 91,161 |
Total Funds 2020 £ 3,149 154,243 |
|---|---|---|---|---|
| 157,392 8,558 |
||||
| 148,834 | ||||
| 148,834 | ||||
| 134,103 14,731 |
||||
| 148,834 |
The financial statements were approved by the Board of Trustees on 26 October 2022 and were signed on its behalf by:
Tanas Alqassis
Tanas Alqassis
The notes on pages 8 to 12 form part of these accounts.
Page 7
MIDDLE EAST CONCERN - UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
1 Statutory information
The charity is a charitable incorporated organisation registered in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
2 Accounting policies
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The principles adopted in the preparation of the financial statements are set out below.
a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered the impact of Covid-19 and have concluded that its impact on net income will not be material.
b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
-
i) The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
-
ii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
d) Fund accounting
- General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
Page 8
MIDDLE EAST CONCERN - UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
- e) Fixed assets Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life.
f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation
- The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
h) Financial instruments
- The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
i) Foreign currency translation
These financial statements are presented in sterling, which is the charity's functional currency.
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i) Income and expenditure denominated in a foreign currency is translated into sterling at the exchange rate prevailing on the date of the transaction.
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ii) Monetary assets and liabilities denominated in a foreign currency are re-translated at the exchange rate prevailing at the balance sheet date.
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iii) Non-monetary assets are measured at historic cost at the rate of exchange prevailing on the date of the transaction and are not subsequently re-translated.
All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.
j) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
-
k) Critical accounting estimates and areas of judgement
-
The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
3 Donations and legacies
| ations and legacies | ||||
|---|---|---|---|---|
| Donations of cash and similar Other grants receivable |
Unrestricted Funds £ 18,802 138,444 157,246 |
Restricted Funds £ - 167,604 167,604 |
Total 2021 £ 18,802 306,048 324,850 |
Total 2020 £ 22,158 428,794 |
| 450,952 |
Page 9
MIDDLE EAST CONCERN - UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
4 Charitable expenditure
| 4 Charitable expenditure |
||||
|---|---|---|---|---|
| a Costs incurred directly on specific activities Staff and consultants: field work (note 5) Staff and consultants: advocacy (note 5) Training Translation Travel Grants payable (note 4c) b Costs incurred on support and administration Governance costs Accounts preparation and independent examination Trustee and partnership meetings Staff: management and admin (note 5) Bank and currency exchange charges Communication Publicity and promotions Office facilities and supplies Insurance and professional fees Total expenditure |
Unrestricted Funds £ 106,856 41,079 2,504 3,173 9,119 - 162,730 3,360 - 3,360 36,296 710 779 556 13,859 1,320 56,881 219,611 |
Restricted Funds £ 8,660 41,417 - - - 106,574 156,651 - - - - - - - - - - 156,651 |
Total 2021 £ - 115,516 82,496 2,504 3,173 9,119 106,574 319,381 3,360 - 3,360 36,296 710 779 556 13,859 1,320 56,881 376,262 |
Total 2020 £ 106,219 87,129 3,251 3,105 9,025 146,226 |
| 354,954 | ||||
| 3,360 414 |
||||
| 3,774 36,329 2,442 1,462 1,756 13,786 1,224 |
||||
| 60,773 | ||||
| 415,727 |
In addition to the fees payable for the preparation and examination of the accounts, the charity paid £632 (2020: £666) to Stewardship for payroll bureau services.
| c Grants payable Support for persecuted Christians The comparatives for the previous year are as follows: Support for persecuted Christians |
Institutions £ 46,574 46,574 Institutions £ 61,855 61,855 |
Individuals £ 60,000 60,000 Individuals £ 84,371 84,371 |
2021 £ 106,574 |
|---|---|---|---|
| 106,574 | |||
| 2020 £ 146,226 |
|||
| 146,226 |
The charity has taken advantage of an exemption conferred by the Charities SORP and has not disclosed the names of grant receiving institutions as they operate in territories where Christians are persecuted; the disclosure of this information would be prejudicial.
Page 10
MIDDLE EAST CONCERN - UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
5 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses
| Gross wages and salaries Employer's national insurance contributions Pension costs Total staff costs Costs of consultants |
2021 £ 93,180 5,203 4,468 102,851 131,457 234,308 |
2020 £ 120,673 8,534 6,009 |
|---|---|---|
| 135,215 94,461 |
||
| 229,677 |
These staff and consultants costs have been allocated between direct costs and support and administration costs (in notes 4a and 4b above) on the basis of time spent in each activity for each individual employee or consultant.
The average monthly number of employees during the year was 3 (2020: 3.4).
No staff received salaries at a rate of more than £60,000 per annum.
No remuneration was paid to any trustee during the period or the prior year, nor to any person connected to them.
Remuneration payable to the one member of key management in the year amounted to £45,060 of salary and £2,329 of employer pension contributions (2020: £45,060 of salary and £2,331 of employer pension contributions).
6 Debtors
| Falling due within one year: Loan repayable by consultant Funds held by staff and consultants Prepayments and accrued income 7 Cash at bank and in hand Cash at bank with immediate access Petty cash 8 Creditors: liabilities falling due within one year Pension contributions Other creditors Accruals |
2021 £ - 766 435 1,201 2021 £ 100,601 1,645 102,246 2021 £ 556 990 10,740 12,286 |
2020 £ 2,163 551 435 |
|---|---|---|
| 3,149 | ||
| 2020 £ 151,942 2,302 |
||
| 154,243 | ||
| 2020 £ 556 - 8,002 |
||
| 8,558 |
9 Pension commitments
Employer’s pension contributions for the year of £4,468 (2020: £6,009) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date were £556 (2020: £556).
Page 11
MIDDLE EAST CONCERN - UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
10 Funds
During the year the movements in the charity's funds were as follows:
| General Unrestricted Funds Restricted Funds Support for persecuted Christians Support for staff costs |
Opening balance £ 134,103 134,103 14,731 - 14,731 |
Incoming resources £ 157,246 157,246 117,527 50,077 167,604 |
Outgoing resources £ (219,611) (219,611) (106,574) (50,077) (156,651) |
Transfers and gains £ (6,261) (6,261) - - - |
Closing balance £ 65,476 |
|---|---|---|---|---|---|
| 65,476 | |||||
| 25,684 - |
|||||
| 25,684 |
Analysis of net assets by fund
The assets and liabilities of the various funds were as follows:
| General Designated funds funds £ £ Debtors 1,201 - Cash at bank and in hand 76,562 - Current liabilities (12,286) - 65,476 - During the previous year the movements in the charity's funds were as follows: Opening Incoming Outgoing balance resources resources £ £ £ General Unrestricted Funds 89,267 279,630 (226,988) 89,267 279,630 (226,988) Restricted Funds Support for persecuted Christians - 160,956 (146,226) Support for staff costs - 42,514 (42,514) - 203,470 (188,739) Analysis of net assets by fund General Designated funds funds £ £ Debtors 3,149 - Cash at bank and in hand 139,512 - Current liabilities (8,558) - 134,103 - Unrestricted Funds Unrestricted Funds The assets and liabilities of the various funds were as follows: |
Restricted funds £ - 25,684 - 25,684 Transfers and gains £ (7,805) (7,805) - - - Restricted funds £ - 14,731 - 14,731 |
2021 £ 1,201 102,246 (12,286) |
|---|---|---|
| 91,161 | ||
| Closing balance £ 134,103 |
||
| 134,103 | ||
| 14,731 - |
||
| 14,731 | ||
| 2020 £ 3,149 154,243 (8,558) |
||
| 148,834 |
11 Transactions with related parties During the year the charity:
a) received donations totalling £nil (2020: £nil) from related parties (which includes trustees, anyone closely connected to them and key management).
b) did not pay any expenses to or on behalf of the trustees (2020: £nil) There have been no other transactions with related parties during the period.
Page 12
MIDDLE EAST CONCERN - UK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES
FOR THE YEAR ENDED 31 DECEMBER 2021
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities Total income and endowments EXPENDITURE ON: Charitable activities: 4 Total expenditure Net income/(expenditure) Transfers between funds 10 Other recognised gains/(losses): Gains/(losses) on currency translation Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 10 |
2021 £ 157,246 - 157,246 219,611 219,611 (62,366) - (62,366) (6,261) (68,627) 134,103 65,476 Unrestricted F |
2020 £ 247,482 32,148 279,630 226,988 226,988 52,642 - 52,642 (7,805) 44,837 89,267 134,103 unds - General |
2021 £ 167,604 - 167,604 156,651 156,651 10,953 - 10,953 - 10,953 14,731 25,684 Restricte |
2020 £ 203,470 - 203,470 188,739 188,739 14,731 - 14,731 - 14,731 - 14,731 d Funds |
Total Funds 2021 £ 324,850 - 324,850 376,262 376,262 (51,412) - (51,412) (6,261) (57,673) 148,834 91,161 |
Total Funds 2020 £ 450,952 32,148 |
|---|---|---|---|---|---|---|
| 483,100 | ||||||
| 415,727 | ||||||
| 415,727 | ||||||
| 67,373 - |
||||||
| 67,373 (7,805) |
||||||
| 59,568 89,267 |
||||||
| 148,834 |
Page 13