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2022-12-31-accounts

Middle East Concern - UK

Report and Accounts Year ended 31 December 2022

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

MIDDLE EAST CONCERN - UK

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees Mr A Farahat
Mr T Alqassis
Mrs A Fard
Key Staff Mr D Hoffman (Executive Director)
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 2-5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cashflow Statement 9
Notes to the Accounts 10-14
Detailed Statement of Financial Activities with Comparatives 15

Page 1

MIDDLE EAST CONCERN - UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2022

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

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 269 cases of persecution in different countries of the MENA region. This includes:

(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:

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 2022

MEC-UK staff and contractors travelled inside the MENA region, and neighbouring countries, 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 Algeria, Bahrain, Egypt, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Libya, Mauritania, Morocco, Northern Cyprus, Oman, Qatar, Saudi Arabia, Somali Region, Sudan, Tunisia, Turkey, United Arab Emirates and Yemen.

MEC-UK 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 Austria, Brazil, Colombia, Ecuador, Hungary, Kenya, the Netherlands, Poland, the United Kingdom and the United States.

In the second half of 2022 MEC has provided training at three separated events:

o MEC provided training to BMB’s, and those working with them, from Jordan, Syria and Iraq. This was a 2 day event and included sessions on how to prepare for persecution and how to respond to persecution. There were 40 participants.

o MEC provided training to a local NGO in Central Middle East. The two day seminar covered topics related to human rights investigation and incident reporting. There were 15 participants.

o At a gathering of Christian leaders from most countries of the MENA region MEC gave training on how to prepare for and respond to persecution, IT Security and discipling BMB’s under persecution. These were 3 sessions with a combined participation of 50 people.

In planning the activities the trustees have applied the guidance on public benefit issued by the Charity Commission.

Volunteers

Due to the nature of its work, the charity does not make use of volunteers on a significant scale.

Structure, governance and management

The charity is governed by its trustees, with senior management responsible for day-to-day operational decision-making. As part of a wider network, Middle East Concern - UK cooperates with the unincorporated association Middle East Concern and Middle East Concern-USA (a registered charity in the USA). These entities discuss possible ways of cooperation, but the trustees of MEC-UK make all the final decisions involving MEC-UK’s policies and activities.

Incoming trustees have a conversation with senior management to get an overview of the history and activities of the charity and they have a conversation with the chair re. the role and functioning of the board of trustees; Both of these meetings are interactive (they can ask questions). In addition, they receive in writing a copy of the constitution and the previous year’s accounts.

Executive pay is reviewed on a regular basis, and adjusted to reflect external data, particularly cost-ofliving increases.

Page 3

MIDDLE EAST CONCERN - UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2022

Financial review

During the year income was £532,680 (2021: £324,850) and expenditure was £497,494 (2021: £376,262) giving a net profit (before exchange gains and losses) of £35,186 (2021 deficit: £51,412). The charity's net assets increased to £126,221 (2021: £91,161).

The charity has seen a significant increase in grants received this year, due to an increased need for funds to respond to need for our services; we try to raise what is needed, according to the plans and budget for the year

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 £99,093 not in compliance with the policy. However, the trustees met the requirement of their policy again in 2023 by raising additional funds.

Investments

The charity does not hold investments other than cash.

Fundraising

The charity does not employ dedicated staff for fundraising activities, and does not particularly raise funds directly from the public. The CEO spends a very limited amount of his time on donor management. Fundraising activities have been successful in raising additional funds to meet key objectives.

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.

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.

Page 4

MIDDLE EAST CONCERN - UK

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2022

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:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. 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 and signed on their behalf by:

Tanas Alqassis

Tanas Alqassis

Date: 26 October 2023

Page 5

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 2022 on pages 7 to 15 following, which have been prepared on the basis of the accounting policies set out on pages 10 to 11.

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:

  1. 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

  3. 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: 26 October o2023

Page 6

MIDDLE EAST CONCERN - UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Total income and endowments
EXPENDITURE ON:
Charitable activities
4
Total expenditure
Net income/(expenditure)
Transfers between funds
10
Gains/(losses) on currency translation
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
10		 Unrestricted
Funds
£
366,464
366,464
304,906
304,906
61,558
(688)
60,870
(128)
60,743
65,479
126,221		 Restricted
Funds
£
166,216
166,216
192,588
192,588
(26,372)
688
(25,684)
-
(25,684)
25,684
-		 Total
Funds
2022
£
532,680
532,680
497,494
497,494
35,186
-
35,186
(128)
35,059
91,163
126,221		 Total
Funds
2021
£
324,850
324,850
376,262
376,262
(51,412)
-
(51,412)
(6,261)
(57,673)
148,835
91,162

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 10 to 14 form part of these accounts.

Page 7

MIDDLE EAST CONCERN - UK

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2022

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
£
38,824
99,093
137,918
11,696
126,221
126,221
126,221
-
126,221		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-		 Total
Funds
2022
£
38,824
99,093
137,918
11,696
126,221
126,221
126,221
-
126,221		 Total
Funds
2021
£
1,201
102,246
103,446
12,285
91,162
91,162
65,479
25,684
91,162

The financial statements were approved by the Board of Trustees on 26 October 2023 and were signed on its behalf by:

Tanas Alqassis

Tanas Alqassis

The notes on pages 10 to 14 form part of these accounts.

Page 8

MIDDLE EAST CONCERN - UK

FOR THE YEAR ENDED 31 DECEMBER 2022

CASH FLOW STATEMENT

Note
Cash flows from operating activities:
Net cash provided by (used in) operating activities
a
b
b
Change in cash and equivalents in the reporting period
Cash and equivalents at the beginning of the year
Change in cash and equivalents due to exchange rate
movements
Cash and cash equivalents at the end of the year		 2022
£
(3,025)
(3,025)
102,246
(128)
99,093		 2021
£
(45,736)
(45,736)
154,243
(6,261)
102,246

Analysis of changes in net debt:

Cash
Total net funds / (debt)		 At start of
year
£
102,246
102,246		 Any non-cash
movements
£
(128)
(128)		 Cash-flows
£
(3,025)
(3,025)		 At end of
year
£
99,093
99,093

NOTES TO THE CASH FLOW STATEMENT

Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Adjustments for:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Note b: Analysis of cash and cash equivalents
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Petty cash
Total cash and cash equivalents
Net income/(expenditure) for the reporting period (as per the statement of
financial activities)		 2022
£
35,186
(37,622)
(589)
(3,025)
2022
£
97,169
-
1,925
99,093		 2021
£
(51,412)
1,948
3,728
(45,736)
2021
£
100,601
-
1,645
102,246

Page 9

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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.

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:

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith and promotion of human rights by supporting supporting persecuted Christians, and all income from donations, legacies and charitable activities is in respect of this one activity.

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.

The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the charity is considered to be so integrated that the core charitable activity costs are considered to be for the one activity.

Page 10

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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.

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.

i) Foreign currency translation These financial statements are presented in sterling, which is the charity's functional currency.

All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.

j) 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
£
21,037
345,427
366,464		 Restricted
Funds
£
-
166,216
166,216		 Total
2022
£
21,037
511,643
532,680		 Total
2021
£
18,802
306,048
324,850

Page 11

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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
£
143,034
61,346
3,285
600
31,512
-
239,777
3,840
9,912
13,752
37,631
572
985
-
10,846
1,343
65,129
304,906		 Restricted
Funds
£
5,174
41,283
-
-
-
146,131
192,588
-
-
-
-
-
-
-
-
-
-
192,588		 Total
2022
£
-
148,208
102,628
3,285
600
31,512
146,131
432,365
3,840
9,912
13,752
37,631
572
985
-
10,846
1,343
65,129
497,494		 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

In addition to the fees payable for the preparation and examination of the accounts, the charity paid £695 (2021: £632) 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
£
85,379
85,379
Institutions
£
46,574
46,574		 Individuals
£
60,753
60,753
Individuals
£
60,000
60,000		 2022
£
146,131
146,131
2021
£
106,574
106,574

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 12

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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		 2022
£
96,713
5,113
4,680
106,505
181,963
288,468		 2021
£
93,180
5,203
4,468
102,851
131,457
234,308

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 (2021: 3).

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 £46,187 of salary and £2,397 of employer pension contributions (2021: £45,060 of salary and £2,329 of employer pension contributions).

6 Debtors

Falling due within one year:
Amounts due from charitable activities
Funds held by staff and consultants
Prepayments and accrued income
h at bank and in hand
Cash at bank with immediate access
Petty cash
itors: liabilities falling due within one year
Pension contributions
Other creditors
Accruals		 2022
£
38,345
-
479
38,824
2022
£
97,169
1,925
99,093
2022
£
577
6,281
4,838
11,696		 2021
£
-
766
435
1,201
2021
£
100,601
1,645
102,246
2021
£
556
990
10,739
12,285

7 Cash at bank and in hand

8 Creditors: liabilities falling due within one year

9 Pension commitments

Employer’s pension contributions for the year of £4,680 (2021: £4,468) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date were £577 (2021: £556).

Page 13

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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
£
65,479
65,479
25,684
-
25,684		 Incoming
resources
£
366,464
366,464
119,759
46,456
166,216		 Outgoing
resources
£
(304,906)
(304,906)
(146,131)
(46,456)
(192,588)		 Transfers
and gains
£
(816)
(816)
688
-
688		 Closing
balance
£
126,221
126,221
-
-
-

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

General
Designated
funds
funds
£
£
Debtors
38,824
-
Cash at bank and in hand
99,093
-
Current liabilities
(11,696)
-
126,221
-
During the previous year the movements in the charity's funds were as follows:
Opening
Incoming
Outgoing
balance
resources
resources
£
£
£
General Unrestricted Funds
134,103
157,246
(219,611)
134,103
157,246
(219,611)
Restricted Funds
Support for persecuted Christians
14,731
117,527
(106,574)
Support for staff costs
-
50,077
(50,077)
14,731
167,604
(156,651)
Analysis of net assets by fund
General
Designated
funds
funds
£
£
Debtors
1,201
-
Cash at bank and in hand
76,562
-
Current liabilities
(12,286)
-
65,477
-
Unrestricted Funds
Unrestricted Funds
The assets and liabilities of the various funds were as follows:		 Restricted
funds
£
-
-
-
-
Transfers
and gains
£
(6,261)
(6,261)
-
-
-
Restricted
funds
£
-
25,684
-
25,684		 2022
£
38,824
99,093
(11,696)
126,221
Closing
balance
£
65,477
65,477
25,684
-
25,684
2021
£
1,201
102,246
(12,286)
91,161

11 Transactions with related parties

During the year the charity:

a) received donations totalling £nil (2021: £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 (2021: £nil) There have been no other transactions with related parties during the period.

Page 14

MIDDLE EAST CONCERN - UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2022

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		 2022
£
366,464
-
366,464
304,906
304,906
61,558
(688)
60,870
(128)
60,742
65,479
126,221
Unrestricted F		 2021
£
157,246
-
157,246
219,611
219,611
(62,365)
-
(62,365)
(6,261)
(68,626)
134,105
65,479
unds - General		 2022
£
166,216
-
166,216
192,588
192,588
(26,372)
688
(25,684)
-
(25,684)
25,684
-
Restricte		 2021
£
167,604
-
167,604
156,651
156,651
10,953
-
10,953
-
10,953
14,731
25,684
d Funds		 Total
Funds
2022
£
532,680
-
532,680
497,494
497,494
35,186
-
35,186
(128)
35,058
91,163
126,221		 Total
Funds
2021
£
324,850
-
324,850
376,262
376,262
(51,412)
-
(51,412)
(6,261)
(57,673)
148,835
91,162

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