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← Middle East Concern - UK

2024-12-31-accounts

Middle East Concern - UK

Report and Accounts Year ended 31st December 2024

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

MIDDLE EAST CONCERN - UK

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees

Mr A Farahat Mr T Alqassis Mrs A Fard (resigned 11 April 2024) Ms S Mhamdi (appointed 11 April 2024)

Key Staff

Mr D Hoffman (Executive Director)

Governing Document

Constitution registered as amended on 20 March 2020

Charity Registration Number 1158373 Principal Address 16-22 St Thomas Road Luton LU2 7UY

Independent Examiner Lisa Darby FCA
Stewardship
1 Lamb's Passage
London
EC1Y 8AB
Bankers Barclays Bank plc
Leicester
LE87 2BB
Contents Page
Charity Information 1
Trustees' Annual Report 2-5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9-15
Detailed Statement of Financial Activities with Comparatives 16

Page 1

MIDDLE EAST CONCERN - UK TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

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 382 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 (162 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) (32 cases)

o Mobilizing prayer worldwide for the victims of persecution (106 cases)

o Political advocacy on behalf of victims of persecution (56 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 (25 cases)

o Financially supporting the families of those martyred or imprisoned for their faith and those in need of legal assistance (107 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 2024

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 and Libya 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 and Iran.

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 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.

Page 3

MIDDLE EAST CONCERN - UK

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

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 (MEC-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 increased by £61,401, to £497,647, and expenditure increased by £6,448, to £492,424. As a result, there was an operational surplus for the year of £5,223 compared to a deficit for the year of £49,730 in 2023. After net movements in the value of cash held in foreign currencies, the charity's net assets, all of which are represented by unrestricted net current assets, increased by £5,113 (2023: decrease of £50,156) to £81,178 (2023: £76,065).

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash representing six months' operational expenditure (approximately £160,000) 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 £75,299 and was not in compliance with the policy. Due to challenges with some of its donors failing to meet their pledges, the trustees realise that it will require some time to expand their donor base and bring the reserves to the desired levels. The trustees forecast that unrestrictive cash will increase to approximately four months of operational expenditure by the end of 2026, 5 months of operational expenditure by the end of 2027 and six months of operational expenditure by the end of 2028. 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.

Page 4

MIDDLE EAST CONCERN - UK TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

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.

Approval

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

mandi 8

mandi 8 (Oct 29, 2025 11:55:24 GMT) _______ SARAH MHAMDI (CHAIR OF TRUSTEES) Oct 29, 2025 Date: _______

Page 5

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 2024 on pages 7 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 9 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.

Lisa Darby

Lisa Darby (Oct 29, 2025 13:20:28 GMT)

Lisa Darby FCA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Oct 29, 2025

Page 6

MIDDLE EAST CONCERN - UK

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Other recognised gains/(losses):
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
£
369,626
3,082
1,079
373,786
368,563
368,563
5,223
-

5,223
(110)
5,113
76,065
81,178		 Restricted
Funds
£
123,861
-
-
123,861
123,861
123,861
-
-
-
-
-
-
-		 Total
Funds
2024
£
493,487
3,082
1,079
497,647
492,424
492,424
5,223
-
5,223
(110)
5,113
76,065
81,178		 Total
Funds
2023
£
436,246
-
-
436,246
485,975
485,975
(49,730)
-
(49,730)
(426)
(50,156)
126,221
76,065

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 pages 9-15 form part of these accounts.

Page 7

MIDDLE EAST CONCERN - UK

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
TOTAL NET ASSETS
FUND BALANCES
12
Unrestricted Funds
General funds
Restricted Funds		 Unrestricted
Funds
£
13,403
75,299
88,702
(7,524)
81,178
81,178
81,178
-
81,178		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-		 Total
Funds
2024
£
13,403
75,299
88,702
(7,524)
81,178
81,178
81,178
-
81,178		 Total
Funds
2023
£
12,095
103,893
115,988
(39,923)
76,065
76,065
76,065
-
76,065

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

mandi 8

mandi 8 (Oct 29, 2025 11:55:24 GMT)

--------------------------------------SARAH MHAMDI (CHAIR OF TRUSTEES)

Oct 29, 2025

Date: _______

Charity number: 1158373

The notes on pages 9-15 form part of these accounts.

Page 8

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 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.

Page 9

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting Policies (continued)

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

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.

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 10

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting Policies (continued)

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

Donations of cash and similar
Other grants receivable		 Unrestricted
Funds
£
20,151
349,475
369,626		 Restricted
Funds
£
-
123,861
123,861		 Total
2024
£
20,151
473,335
493,487		 Total
2023
£
29,328
406,917
436,246

4 Income from charitable activities

Retreats and events
Other income		 2024
£
2,084
998
3,082		 2023
£
-
-
-

5 Investment income

Bank interest 2024
£
1,079
1,079		 2023
£
-
-

6 Charitable expenditure

a
Costs incurred directly on specific activities
Staff and consultants: field work (note 7)
Staff and consultants: advocacy (note 7)
Training
Travel
Grants payable (note 6c)		 Unrestricted
Funds
£
155,146
86,093
3,848
28,159
14,619
287,865		 Restricted
Funds
£
4,983
22,761
-
-
96,117
123,861		 Total
2024
£
160,129
108,854
3,848
28,159
110,736
411,726		 Total
2023
£
139,168
63,310
5,294
34,616
179,495
421,882

Page 11

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6 Charitable expenditure (continued)

b
Costs incurred on support & administration
Governance costs
Accounts preparation and independent examination
Trustee and partnership meetings
Staff: management and admin (note 7)
Bank and currency exchange charges
Communication
Publicity and promotions
Office facilities and supplies
Insurance and professional fees
Total expenditure		 4,320
14,111
18,431
45,677
650
1,278
39
13,204
1,419
80,698
368,563		 -
-
-
-
-
-
-
-
-
-
123,861		 4,320
14,111
18,431
45,677
650
1,278
39
13,204
1,419
80,698
492,424		 4,080
5,404
9,484
37,458
621
1,512
33
13,600
1,385
64,093
485,975

In addition to the fees payable for the preparation and examination of the accounts, the charity paid £831 (2023: £744) 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
£
64,305
64,305
Institutions
£
111,138
111,138		 Individuals
£
46,431
46,431
Individuals
£
68,356
68,356		 2024
£
110,736
110,736
2023
£
179,495
179,495

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 2024

7 Analysis 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		 2024
£
147,097
10,278
7,149
831
164,524
150,136
314,661		 2023
£
96,713
4,581
4,680
744
106,717
133,964
240,680

These staff and consultants costs have been allocated between direct costs and support and administration costs (in notes 6a and 6b 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 4 (2023: 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 £51,886 of salary and £2,560 of employer pension contributions (2023: £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.

8
Debtors
Amounts due from charitable activities
Prepayments and accrued income
9
Cash at Bank and in Hand
Cash at bank with immediate access
Petty cash
10
Creditors: liabilities falling due within one year
Pension contributions
Other creditors
Accruals		 2024
£
12,877
526
13,403
2024
£
71,786
3,513
75,299
2024
£
890
1,282
5,353
7,524		 2023
£
11,617
479
12,095
2023
£
101,771
2,122
103,893
2023
£
577
6,168
33,178
39,923

11 Pension commitments

During the year employer’s pension contributions totalling £7,149 (2023: £4,680) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date totalled £890 (2023: £577).

Page 13

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

12 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
2024
£
76,065
76,065
-
-
-
76,065		 Incoming
resources
2024
£
373,786
373,786
96,117
27,744
123,861
497,647		 Outgoing
resources
2024
£
(368,563)
(368,563)
(96,117)
(27,744)
(123,861)
(492,424)		 Transfers
in the year
2024
£
-
-
-
-
-
-		 Gains and
losses
2024
£
(110)
(110)
-
-
-
(110)		 Closing
balance
2024
£
81,178
81,178
-
-
-
81,178

Analysis of net assets by fund

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

ysis of net assets by fund
assets and liabilities of the various funds were as follows:
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
13,403
75,299
-
(7,524)
81,178
-
Unrestricted Funds		 Restricted
funds
£
-
-		 2024
£
13,403
75,299
(7,524)
General
funds
£
13,403
75,299
(7,524)
81,178
81,178

Page 14

MIDDLE EAST CONCERN - UK

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Funds (continued)

In the previous 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

Analysis of net assets by fund

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

Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
12,095
-
103,893
-
(39,923)
-
76,065
-
Unrestricted Funds		 Restricted
funds
£
-
-
-
-		 2023
£
12,095
103,893
(39,923)
76,065

13 Transactions with related parties

Except as disclosed in note 7 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Page 15

MIDDLE EAST CONCERN - UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
12
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
11
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12
Actuarial gains/(losses) on defined benefit
pension schemes		 General
2024
£
369,626
3,082
1,079
373,786
368,563
368,563
5,223
-
5,223
(110)
5,113
76,065
81,178
Unrestric		 Unrestric Designated
2024
£
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2024
£
123,861
123,861
123,861
123,861
-
-
-
-
-
-
-		 Total
2024
£
493,487
3,082
1,079
497,647
492,424
492,424
5,223
-
5,223
-
-
(110)
5,113
76,065
81,178		 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

Page 16