OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Middle East Concern - UK

2023-12-31-accounts

Middle East Concern - UK

Report and Accounts Year ended 31st December 2023

==> picture [97 x 30] intentionally omitted <==

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

MIDDLE EAST CONCERN - UK

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees

Key Staff

Mr A Farahat Mr T Alqassis Mrs A Fard (resigned 11 April 2024) Ms S Mhamdi (appointed 11 April 2024) 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 Bank plc Leicester LE87 2BB

Contents Page
Charity Information 1
Trustees' Annual Report 2-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10-16
Detailed Statement of Financial Activities with Comparatives 17

Page 1

MIDDLE EAST CONCERN - UK

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

The charity is a charitable incorporated organisation and is governed by its Constitution.

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:

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

o Consultancy to victims, Christian leaders and lawyers on different options available to them to respond to the persecution they are facing (173 cases)

o 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) (25 cases)

o Mobilizing prayer worldwide for the victims of persecution (159 cases)

o Political advocacy on behalf of victims of persecution (72 cases)

o 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 (23 cases)

o Financially supporting the families of those martyred or imprisoned for their faith and those in need of legal assistance (129 cases)

(Most cases saw more than one form of support)

Page 2

MIDDLE EAST CONCERN - UK

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Summary of the charity's main activities and achievements (continued)

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 staff and consultants served on the leadership teams of several collaborative efforts:

o MEC-UK cooperated with Open Doors, CSW and Articles 18 in the production, presentation and promotion of two reports on Iranian Christians. These reports were widely used for advocacy and asylum purposes.

o MEC-UK coordinated joint advocacy efforts to raise the persecution of Christians in Algeria among government officials and members of parliament in several countries in Europe, North America, South America, Oceania and Africa.

o MEC-UK joints other organizations in different submissions to several United Nations mechanisms on Algeria, Iran and Turkey

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 Brazil, Colombia, Ethiopia, Hungary, Kenya, the Netherlands, Norway, the United Kingdom and the United States.

In 2023 MEC-UK has provided training at 4 separate events:

o MEC-UK provided training to BMB’s, and those working with them, from Jordan, Syria and Iraq. This was a 1 day event and included sessions on how to prepare for persecution and how to respond to persecution. There were 35 participants.

Page 3

MIDDLE EAST CONCERN - UK

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Summary of the charity's main activities and achievements (continued)

o MEC-UK provided training at a gathering of Christians from most MENA countries. The 3 days seminar covered topics related to human rights awareness, how to support local Christians facing persecution, IT security, the MENA legal system, how to handle being interrogated and crisis management. There were 135 participants.

o MEC-UK provided training at a gathering of Christian leaders from the Arabian Peninsula. Topics included human rights awareness, how to support local Christians facing persecution, and how to handle being interrogated

o MEC-UK provided training to follow-up staff of a large Christian media ministry working in the MENA region. Topics included how to support believers facing persecution.

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.

Financial review

During the year income decreased by £96,434, to £436,246, and expenditure decreased by £11,518, to £485,975. As a result, there was a deficit for the year of £50,156 compared to a surplus for the year of £35,186 in 2022, primarily due to the timing of grant receipts. The charity's net assets, all of which are represented by unrestricted net current assets, decreased, to £76,065 (2022: £126,221)

Page 4

MIDDLE EAST CONCERN - UK

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

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 £103,893 and was not in compliance with the policy. The trustees forecast that unrestricted cash will increase to approximately five months' of operational expenditure by the end of 2024, while intending to reach the level of the reserves policy again in the near future through fundraising. They have determined that the reserves held are currently adequate to allow for current fluctuations in income and expenditure.

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.

Responsibilities of trustees under charity law

The trustees are responsible for preparing the trustees' annual 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 year 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, including income and expenditure, for the financial year. 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.

Page 5

MIDDLE EAST CONCERN - UK

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Approval

This report was approved by the trustees and signed on their behalf by:

Tanas

Tanas (Oct 24, 2024 13:03 GMT+1) _______ TANAS ALQASSIS Oct 24, 2024 Date: _______

Page 6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

MIDDLE EAST CONCERN - UK ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2023 on pages 8 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 10 to 12.

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 (Oct 24, 2024 14:21 GMT+1)

Lourens du Plessis ACA CA(SA) Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Oct 24, 2024

Page 7

MIDDLE EAST CONCERN - UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

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
Other recognised gains/(losses):
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
10		 Unrestricted
Funds
£
320,812
320,812
370,542
370,542
(49,730)
-
(49,730)
(426)
(50,156)
126,221
76,065		 Restricted
Funds
£
115,434
115,434
115,434
115,434
-
-
-
-
-
-
-		 Total
Funds
2023
£
436,246
436,246
485,975
485,975
(49,730)
-
(49,730)
(426)
(50,156)
126,221
76,065		 Total
Funds
2022
£
532,680
532,680
497,494
497,494
35,186
-
35,186
(128)
35,058
91,163
126,221

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 10-16 form part of these accounts.

Page 8

MIDDLE EAST CONCERN - UK

BALANCE SHEET

AS AT 31 DECEMBER 2023

Note
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
7
CREDITORS: Amounts falling
due within one year
8
TOTAL NET ASSETS
FUND BALANCES
10
Unrestricted Funds
General funds
Restricted Funds		 Unrestricted
Funds
£
12,096
103,893
115,989
(39,924)
76,065
76,065
76,065
-
76,065		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-		 Total
Funds
2023
£
12,096
103,893
115,989
(39,924)
76,065
76,065
76,065
-
76,065		 Total
Funds
2022
£
38,824
99,093
137,917
(11,696)
126,221
126,221
126,221
-
126,221

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

Tanas --------------------------------------Tanas (Oct 24, 2024 13:03 GMT+1) TANAS ALQASSIS

Oct 24, 2024 Date: _______

Charity number: 1158373

The notes on page 10-16 form part of these accounts.

Page 9

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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.

Income from donations and legacies includes:

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.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

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.

Page 10

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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

e) Tangible 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

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.

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.

Page 11

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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
£
29,328
291,484
320,812		 Restricted
Funds
£
-
115,434
115,434		 Total
2023
£
29,328
406,917
436,246		 Total
2022
£
21,037
511,643
532,680

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 8c)
b
Costs incurred on support & 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
£
134,033
48,469
5,294
-
34,616
84,036
306,448
4,080
5,404
9,484
37,458
621
1,512
33
13,600
1,385
64,093
370,542		 Restricted
Funds
£
5,135
14,841
-
-
-
95,458
115,434
-
-
-
-
-
-
-
-
-
-
115,434		 Total
2023
£
139,168
63,310
5,294
-
34,616
179,495
421,882
4,080
5,404
9,484
37,458
621
1,512
33
13,600
1,385
64,093
485,975		 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

In addition to the fees payable for the preparation and examination of the accounts, the charity paid £744 (2022: £695) to Stewardship for payroll bureau services.

Page 12

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

c Grants payable

Support for persecuted Christians
The comparatives for the previous year are as follows:
Support for persecuted Christians		 Institutions
£
111,138
111,138
Institutions
£
85,379
85,379		 Individuals
£
68,356
68,356
Individuals
£
60,753
60,753		 2023
£
179,495
179,495
2022
£
146,131
146,131

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.

5 Analysis of staff costs, the cost of key management personnel and trustee remuneration

ysis of staff costs, the cost of key management personnel and trustee remuneration
Gross wages and salaries
Social security
Pension costs
Other employment costs
Total staff costs
Costs of consultants		 2023
£
96,713
4,581
4,680
744
105,973
133,964
239,936		 2022
£
96,018
5,113
4,680
695
106,505
181,963
288,468

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 (2022: 3).

No staff received salaries at a rate of more than £60,000 per annum.

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 (2022: £46,187 of salary and £2,397 of employer pension contributions).

No remuneration was paid to any trustee during the period or the prior year, nor to any person connected to them.

ors
Amounts due from charitable activities
Prepayments and accrued income		 2023
£
11,617
479
12,096		 2022
£
38,345
479
38,824

Page 13

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

7 Cash at Bank and in Hand

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		 2023
£
101,771
2,122
103,893
2023
£
577
6,168
33,178
39,924		 2022
£
97,169
1,925
99,093
2022
£
577
6,281
4,838
11,696

8 Creditors: liabilities falling due within one year

9 Pension commitments

During the year employer’s pension contributions totalling £4,680 (2022: £4,680) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date totalled £577 (2022: £577).

10 Funds

During the year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Support for persecuted Christians
Support for staff costs
Aggregate of funds		 Opening
balance
2023
£
126,221
126,221
-
-
-
126,221		 Incoming
resources
2023
£
320,812
320,812
95,458
19,975
115,434
436,246		 Outgoing
resources
2023
£
(370,542)
(370,542)
(95,458)
(19,975)
(115,434)
(485,975)		 Transfers
in the year
2023
£
-
-
-
-
-
-		 Gains and
losses
2023
£
(426)
(426)
-
-
-
(426)		 Closing
balance
2023
£
76,065
76,065
-
-
-
76,065

Page 14

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

10 Funds (continued)

Analysis of net assets by fund

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

Debtors
Cash at bank and in hand
Creditors falling due within one year
In the previous year the movements in the charity's funds w
Opening
balance
2022
£
General Unrestricted Funds
65,479
Total Unrestricted Funds
65,479
Restricted Funds
Support for persecuted Christians
25,684
Support for staff costs
-
25,684
Aggregate of funds
91,163		 ere as follows:
Incoming
resources
2022
£
366,464
366,464
119,759
46,456
166,216
532,680		 General
Designated
funds
funds
£
£
12,096
103,893
-
(39,924)
76,065
-
Outgoing
Transfers
resources
in the year
2022
2022
£
£
(304,906)
(688)
(304,906)
(688)
(146,131)
688
(46,456)
-
(192,588)
688
(497,494)
-
Unrestricted Funds		 Restricted
funds
£
-
-
Gains and
losses
2022
£
(128)
(128)
-
-
-
(128)		 2023
£
12,096
103,893
(39,924)
76,065
Closing
balance
2022
£
126,221
126,221
-
-
-
126,221

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Unrestricted Funds Unrestricted Funds
General Designated Restricted
funds funds funds 2022
£ £ £ £
Debtors 38,824 - - 38,824
Cash at bank and in hand 99,093 - - 99,093
Creditors falling due within one year (11,696) - - (11,696)
126,221 - - 126,221

Page 15

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

11 Transactions with related parties

Except as disclosed in note 5 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Page 16

MIDDLE EAST CONCERN - UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2023

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
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
9
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
10
Actuarial gains/(losses) on defined benefit pension
schemes		 General
2023
£
320,812
320,812
370,542
370,542
(49,730)
-
(49,730)
(426)
(50,156)
126,221
76,065
Unrestric		 Unrestric Designated
2023
£
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2023
£
115,434
115,434
115,434
115,434
-
-
-
-
-
-
-		 Total
2023
£
436,246
436,246
485,975
485,975
(49,730)
-
(49,730)
-
-
(426)
(50,156)
126,221
76,065		 General
2022
£
366,464
366,464
304,906
304,906
61,558
(688)
60,870
(128)
60,742
65,479
126,221
Unrestric		 Unrestric Designated
2022
£
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2022
£
166,216
166,216
192,588
192,588
(26,372)
688
(25,684)
(25,684)
25,684
-		 Total
2022
£
532,680
532,680
497,494
497,494
35,186
-
35,186
-
-
(128)
35,058
91,163
126,221

Page 17