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2022-12-31-accounts

Charity Registration No. 1173822

SEENARYO

REPORT OF THE TRUSTEES AND THE UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

CONTENTS

Legal and Administrative Information 1
Trustees’ Report 2
Independent Examiner’s Report 16
Statement of Financial Activities 18
Balance Sheet 19
Statement of Cash Flows 20
Notes to the Financial Statements 21

SEENARYO LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Antonio Gould Lina Khatib Nikhil Alexander Khosla (Chairman) Shifa Obeid (Treasurer) Salim Salama Luke Hayman (appointed 27 April 2023) Ziba Sarikhani (appointed 10 July 2023) Charity number 1173822 Registered office 4A Dumbarton Road London SW2 5LU Independent examiner David Hoose FCA Mazars LLP Two Chamberlain Square Birmingham B3 3AX Bankers The Co-operative Bank PO Box 101 1 Balloon Street Manchester M60 4EP

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their report and financial statements for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Constitution and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)”.

OBJECTIVES AND ACTIVITIES

Purposes and aims:

The Charity’s purposes as set out in the objects contained in the Charity’s constitution are:

To relieve the charitable needs of marginalised communities, primarily in Lebanon and Jordan, by: the advancement of education and provision of arts for those in the community who are in need thereof, so as to advance them in life and enable them to participate more fully in society.

How the Charity achieves its objectives:

Theatre can unleash a community’s collective power. Being center stage – with space to play and a platform to speak out – gives people the tools to lead change in their communities.

Seenaryo is a leading specialist in theatre and play-based learning with under-served communities in Lebanon and Jordan. We use theatre and play to transform education and support people to learn, lead, heal and thrive in their classrooms and communities. Having reached over 100,000 children, youth, women and teachers since 2015, Seenaryo was one of Expo 2020 Dubai's 120 Global Innovators, has lectured for New York University on their Teacher Fellowship, and has been featured in Al Jazeera and Prospect Magazine.

In 2022, Seenaryo created 39 original theatre productions. We also trained 668 teachers to transform learning through play using the Seenaryo Playkit mobile phone app, reaching 15,574 schoolchildren.

Through theatre and play, our mission is to support under-served people to find their voices as powerful agents of change.

In order to achieve this, we aim to:

  1. Facilitate skills development by supporting individuals to build social skills, life skills, critical thinking and wellbeing

  2. Challenge mistrust and polarisation by bringing conflict-affected communities into dialogue with each other

  3. Create wider and alternative employment pathways and professional capacity within classrooms and communities

  4. Transform teaching and learning to become child-centered, engaging and inclusive

  5. Advocate globally for play-based learning and participatory theatre in the Arab region

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Our values are:

Seenaryo has two strands of work: Seenaryo in Communities and Seenaryo in Schools. Through our Seenaryo in Communities strand, we work with children, youths and women, facilitating the creation of original and high-quality theatre, in which participants create their own narratives. While making theatre, we are continuously training up facilitators, trainees and youth leaders to lead the work themselves. Through our Seenaryo in Schools strand, we transform classrooms to become participatory and child centered. Our main Schools project is the Seenaryo Playkit, an app and training for teachers of 3 – 8 year olds, which gives them the skills to teach their curriculum through theatre, games, songs and stories.

Ensuring the Charity’s work achieves its aims:

The Charitable Incorporated Organisation (CIO) has reviewed its objectives and activities and in doing so, has considered the successes of each key activity and the benefits they have brought to the groups of people who are the intended beneficiaries of the CIO’s activities.

The review has helped ensure the CIO that its activities remain focused on the achievement of its stated purposes. In reviewing its aims and objectives, and in planning its future activities, the CIO operates in accordance with the Charity Commission’s general guidance on public benefit. In particular, as part of the review, the Trustees consider how future planned activities will contribute to the Charity’s aims and objectives.

PUBLIC BENEFIT

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. The Charity Commission in its Charities and Public Benefit Guidance requires that two key principles be met to show that an organisation’s aims are for the public benefit. First, there must be an identifiable benefit. Second, the benefit must be to the public or a section of the public.

How the Charity delivers public benefit:

Seenaryo’s projects have measurable impact on our participants and associates, both at the individual level and for the community at large.

1. Facilitate skills development by supporting individuals to build social skills, life skills, critical thinking and wellbeing

We foster skills development by giving the communities we work with a space to create and express themselves. We believe that the higher the artistic merit of our final product, the greater the pride we instill in our beneficiaries: in a situation with scant resources, storytelling, theatre and play are amongst the most

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

significant things that can be created.

Our programmes target a wide variety of life skills: language, emotional, social, cognitive and physical. By participating and collaborating, beneficiaries develop communication skills and empathy. By learning through theatre, and play they develop artistic and performance skills, as well as skills for leadership, problem-solving and critical thinking. Where our beneficiaries are adults, these skills increase their employability, often providing a direct pathway to employment.

2. Challenge mistrust and polarisation by bringing conflict-affected communities into dialogue with each other

Most of Seenaryo’s programmes bring groups of participants from diverse national, religious and class backgrounds together for the first time. We particularly focus on bringing together refugees and migrants with the Lebanese and Jordanian communities hosting them. We know that the close and intense level of trust and collaboration that creative work requires have tangible impacts in terms of participants’ understanding and acceptance of those with differing nationalities, ethnicities and religious views, and appreciation of the lives and situations of those different from them. We present our work to local and international audiences, with the aim of challenging their assumptions about refugees and the Arab region and building understanding and solidarity.

3. Create wider and alternative employment pathways and professional capacity within classrooms and communities

We increase the skills and employability of the adults and teachers we train in both our Communities and Schools learning strands. We train facilitators to use participatory tools, provide ongoing mentorship, and are often subsequently able to employ our trainees to lead our programmes, or connect them to employment pathways with other organisations. We train schoolteachers and give them access to Seenaryo’s teaching resources including the Playkit, allowing them to use arts in teaching the curriculum and build their skills in delivering student-led learning – approaches which have become standard good practice in education systems globally, but which are very much lacking in the countries in which we work. Many of the early years teachers we train are new to teaching; they teach out of necessity but lack experience, and our training equips them with urgently needed skills.

4. Transform teaching and learning to become child-centered, engaging and inclusive

We know that empowering schoolteachers to improve the quality of their teaching and learning is key to transforming children’s life chances at scale. We support teachers to understand and implement positive classroom management methods, as well as deliver participatory, play-based teaching activities and inclusive teaching techniques, all with the goal of making the classroom child-centered and thereby increasing children’s engagement and participation in their learning. By engaging headteachers in the training process, we aim to transform the whole school environment and not just work with individual teachers. We focus on early years education in particular because teacher training is most overlooked at this level, with teaching often seen as unskilled childcare; and because children under 5 are at their most vulnerable, while having the capacity to become “resilient for life” (Harvard Center on the Developing Child).

5. Advocate globally for play-based learning and participatory theatre in the Arab region

Through communicating the value, evidence and impact of our work with local grassroots partners and wider partners and stakeholders, Seenaryo aims to shift the landscape and investment in arts and education practice in the region to become participatory and play-based.

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Who benefited from the services of Seenaryo?

Seenaryo aims to benefit under-served communities in the Arab region, with a particular focus on refugees and the communities that host them in Lebanon and Jordan. Lebanon and Jordan host the highest proportion of refugees per capita in the world (collectively, around 1.8 million Syrian refugees depending on estimates – not including a further 2.5 million Palestinian refugees), most of whom live significantly under the poverty line (for example, the United Nations estimates that over 90% of Syrian refugees in Lebanon are now living in extreme poverty).

We work with groups of children, young adults and women. As well as working with refugees, we focus on working with participants with disabilities, those living in poverty and those affected by trauma. Among our participants who are children, we particularly target children who are growing up in care.

Around half of the refugees in Lebanon and Jordan are children, of whom over a third do not attend school, while those who do – alongside children from the host countries – contend with an under-funded and oversubscribed public education sector (problems severely exacerbated by in the wake of the Covid-19 pandemic and the economic crisis in Lebanon) and an ‘under-qualified and unskilled teaching force’ (Lebanon’s Ministry of Education). This is in a context where less than 2% of global humanitarian aid goes towards education.

We have a focus on training schoolteachers, who themselves work with children as our ultimate beneficiaries; most of the teachers with whom we work are young adults and the vast majority are women.

According to the Gender Gap Index 2020, Lebanon and Jordan are respectively 145th and 138th of 153 countries. The labour force participation rate for women is 26% in Lebanon and only 15% in Jordan. They are also affected by social and political marginalisation and an increase in sexual and gender-based violence. Women make up a disproportionate number of Syrian refugees in Lebanon and Jordan. Not only have many women been through extreme trauma, but they also find themselves sole breadwinners for their families – all while coming from a broadly patriarchal society where women did not have the same access, opportunities or education as men.

Youth in Lebanon and Jordan face a particularly uncertain future, with unprecedented unemployment levels of over 30% in both Lebanon and Jordan (the MENA region has the world’s highest unemployment rate), brain drain and a lack of access to quality employment or training opportunities. Many reach adulthood without having the opportunity to develop social and emotional skills and critical thinking, let alone professional capacities.

Given these pressures on children, women and young adults, Seenaryo believe there is an urgent need for projects that equip these groups with the tools not just to survive, but to thrive.

The Trustees confirm that in setting the Charity’s objectives and in planning its activities they have had due regard to the Charity Commission’s guidance on public benefit, and they will continue to ensure that each year they consider how the Charity continues to meet the public benefit objectives outlined in section 4 of the Charities Act 2011. The Trustees are satisfied that the Charity meets with the requirements and conforms with the Act’s definition of a Charity, meeting all of the key elements of the two key principles.

FOREWORD FROM VICTORIA LUPTON, FOUNDER & CEO

In times of crisis and places of conflict, what can the arts contribute? At Seenaryo, we measure the impact of our work through its effect in other areas of peoples’ lives. We see schoolchildren in Lebanon and Jordan becoming more engaged in their learning, youth building transferable life skills and accessing more diverse employment, and positive interactions between communities in conflict.

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

But there’s a deeper, and harder-to-measure value to arts. Even in the darkest times, history tells us that those suffering turn to creative expression as an essential part of living, not a luxury. Inmates of Auschwitz forwent their food rations to stage plays, operas and a children’s choir. Moz Azimitabar, a detainee for 8 years in Australia’s Manus immigration detention camp, said: “Music is a tool for preserving my sense of personhood, it is so I don’t forget that I am a human being.” And Jordanian Seenaryo participant Buthaina said: “The beautiful thing about this project is knowing who you are and what your path is, where you will be going and why.” Participating in arts is an intrinsically dignifying experience.

2022 was the year that we reached the 100,000th person since we made our first play with a handful of children in Shatila refugee camp seven years ago. One of the boys who participated in that play was Ahmad, who’s now a 20-year- old Palestinian man. In 2022 he travelled for the first time in his life when we toured his play to Germany: “We got to see a country in Europe and learn how other people live. I learnt from this process how to be free and to feel this freedom on stage.”

Every one of those 100,000 people has a different story to tell about Seenaryo: from Farhan, an 11-year-old boy from Syria who works 13-hour days in a supermarket to provide for his family and says that making theatre stopped him from “feeling sad and alone”; to Ghadi, who couldn’t focus in his Math classes until his teacher trained with Seenaryo. “Now she teaches us with songs and games. We’re focusing and loving Math so much more than before.”

2022 saw our first international tour, our first project in Palestine and our first time training public school teachers. It was also the year that the world’s attention shifted, understandably, to the horrific invasion of Ukraine. Meanwhile, the situation in Lebanon and Jordan continues to worsen, with hyperinflation at 171% in Lebanon and soaring unemployment in both countries.

2023 has a lot in store for us, with a major new programme delivering the curriculum through theatre in secondary schools, investment in our teacher training app and an ambitious women’s leadership training sponsored by UN Women. At Seenaryo, we will remain focused on the struggle towards a thriving future for the Arab region, by investing in the skills, resilience and dignity of young people in Lebanon and Jordan.

Because dignity is precisely what Arab youth have been demanding for 12 years. And it’s what people around the world have demanded throughout history, even amid the most extreme times of conflict and repression.

ACHIEVEMENT AND PERFORMANCE

In 2022, Seenaryo:

Seenaryo in Communities highlights

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Seenaryo in Communities participant evaluation

Children (230 children evaluated)

“At the beginning we faced a real challenge trying to include the concept of theatre in what we offer at our centre, no one had ever really done theatre in Mafraq before and they had a distorted image of what it was. After seeing their children taking part in several performances, the parents were touched by the positive impact of theatre and the clear changes in their children in terms of their self-confidence and breaking the barrier of fear .” – Dina, Director of our partner Sama El Badia in Mafraq, Jordan

“I was so happy to see so many people in the audience. I didn't expect the village to engage so much with theatre; it just goes to show how important art is and what impact it can have on society .” – Alaa Khlifat, Princess Basma Foundation, Jordan

Youth (46 youth evaluated)

“When I took my first step onto the airplane it was an amazing feeling – my first time traveling to another country. I learned from the experience how to be free and how to feel this freedom when I’m moving on stage .” – Ahmad, a Palestinian participant who has grown up in Lebanon and toured to Germany

“The show took me on a journey right from the first second, up until the very end. It evoked many emotions from me – I was so connected to it.” – audience member in Germany

“It was one of the few times in my life that I felt like someone was really listening to me.” – Farah, a participant who toured to Germany

Women (20 women evaluated)

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

experienced myself, but that others have. It was eye-opening. ” – Audience member, Inside Out Women’s Studio, Lebanon

Theatre Leadership Trainees (63 trainees evaluated)

“I had a beautiful warmth inside seeing how excited the children were for each session. I was so happy to facilitate this Satellite.” – Ramia, Theatre Leadership Training trainee

“ I became a different person during the Seenaryo project. I learnt to express my feelings freely. I got to know my body better and how to react in a room full of people.” – Aya, Theatre Leadership Training trainee

Seenaryo in Schools Highlights

Seenaryo in Schools Teacher Evaluation

(211 teachers evaluated out of 800 trained)

“Miss Nimri has become so much better with us since the Seenaryo training. Math used to be really hard and we couldn’t focus in her class, it wasn’t fun at all. Now things are so different – she teaches us with songs and games.

“One of the biggest changes I noticed in my teachers is that their focus has become the student, not the curriculum .” – Headteacher

“We like Seenaryo’s feelings song because it helps introduce the children to different types of emotions. They’re kinder to each other now – if they know someone is ‘tired’ for example, they will support that student.” – Playkit teacher

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL REVIEW

The results for the year are set out on page 18 and show that during the year under review, the Charity generated total revenues of £457,434 of which £217,750 related to general funds and £239,684 were received as restricted funds towards specific activities. Included within total revenue were in kind donations valued by the trustees at £30,750. Expenditure for the period totalled £583,811 of which £149,650 related to general fund expenditure and £434,161 related to restricted funds.

The results show an excess of expenditure over income on general funds of £116,747 and this when subtracted from general reserves brought forward gives a balance £297,769 held in general funds at the year-end date. Included within this total are designated funds set aside by the trustees to be held for future operating needs and opportunities that may arise.

During the year the trustees transferred a further £28,620 from its general reserves, divided equally between the designated operating reserve fund and the designated opportunity reserve fund. At the year end the Charity held £204,296 in its designated reserve funds.

The results also reveal a surplus of income over expenditure of £10,710 on restricted funds. At the yearend date restricted funds stood at £71,886.

RESERVE POLICY

The purpose of Seenaryo’s Reserves Policy is to ensure the stability of the mission, programmes, employment, and ongoing operations of the organization and to provide a source of internal funds for organizational priorities such as major program opportunities and capacity building.

Operating Reserve

The Operating Reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding, or uninsured losses. Operating Reserves are not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is the intention of Seenaryo for Operating Reserves to be used and replenished within a reasonably short period of time.

Opportunity Reserve

The Opportunity Reserve is intended to provide funds to meet special targets of opportunity or need that

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

_______________ further the mission of the organization. The Opportunity Reserve is also intended as a source of internal funds for organizational capacity building such as staff development, research and development, or investment in infrastructure that will build long-term capacity.

Amount of Reserves

Both the Operating and Opportunity Reserves are defined as designated funds set aside by action of the Board of Trustees. The minimum amount to be designated for either fund is established in an amount sufficient to maintain ongoing operations and programs measured for a set period of time. Both reserves serve a dynamic role and will be reviewed and adjusted in response to internal and external changes.

The target minimum for each of the Operating and Opportunity Reserves is equal to three months of average operating costs so a total of six months for the combined Reserves, which for the year 2022 is £102,148 for three months or a total of £204,296. The calculation of average monthly operating costs includes all recurring, predictable expenses such as salaries and benefits, travel, program, and ongoing professional services. Depreciation, in-kind, and other non-cash expenses are not included in the calculation.

The amount of the Operating and Opportunity Reserves minimum targets will be calculated each year after approval of the annual budget, and included in the regular financial reports.

PRINCIPAL FUNDING SOURCES

The principal funding sources of the charity during the period derived from:

INVESTMENT POLICY

Given the nature of the Charity’s work, funds need to be readily accessible and therefore, most of the Charity’s funds are kept in in bank accounts in GBP.

RISK POLICY

The Board of Trustees regularly reviews the risks to which the Charity is exposed and has established

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

monitoring procedures to understand and mitigate those risks. The principal risks identified are as

follows. Full risk mapping, policies and mitigation procedures can be found in Seenaryo’s Staff Handbook and Risk Register:

FUNDING PRACTICES

Seenaryo has a Due Diligence Procedure for the Acceptance of Gifts, which is consulted before accepting major gifts. We do not engage in street-level fundraising or public appeals beyond our social media following.

Regulation standards and monitoring

Seenaryo complies with the standards and the requirements of the Fundraising Regulator. We regularly monitor through a range of methods that we are complying with relevant legislation and regulations to ensure that we adhere and continue to maintain high standards.

Complaints

Seenaryo has a Complaints Policy that is regularly updated and defines the main procedures for handling complaints. All complaints information is handled sensitively, telling only those who need to know and following any relevant data protection requirements. No complaints were received during the period under review.

MANAGING COMMUNICATION

Seenaryo contacts all donors within a calendar quarter after receiving the donation, and includes a copy of its most recent annual Impact Report and most recent annual video in this email.

Seenaryo has a quarterly emailed Newsletter. The Seenaryo team subscribes all donors to the newsletter in line with the GDPR guidelines around processing data based on the legitimate interest of subscribers. Anybody else can sign up to the newsletter through Seenaryo’s website, and we regularly invite our contacts to join Seenaryo’s mailing list. All mailing lists subscribers are entitled to unsubscribe at any point by contacting Seenaryo or by following the instructions in all emails.

Seenaryo also has active social media platforms (Instagram, Facebook, Twitter, YouTube, LinkedIn @seenary0), and invites all donors and others in our network to follow these accounts.

Finally, Seenaryo’s annual Seenaryo Suppers and online Crowdfunding campaigns are always an important opportunity to get donors up to date with recent work, through speeches, videos, performances, and printed Impact Reports.

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

PROTECTING THE PUBLIC

Seenaryo has a full and detailed Safeguarding and Child Protection document, which sets out a policy that requires all adults involved in Seenaryo’s work with vulnerable adults and particularly children to accept the duty to safeguard the welfare of beneficiaries, and particularly to prevent physical, sexual, neglect and emotional abuses of all children with whom they come into contact.

Seenaryo recognises the need to demonstrate to the wider community the importance it gives to child protection issues. Seenaryo is committed to procedures and philosophies which have been developed to protect children themselves, but which also protect adult members from misunderstandings and false accusations of abuse, and which promote the reputation of Seenaryo. The Safeguarding policy document is made available to all staff, all partners and all other interested parties (e.g. parents).

Seenaryo additionally has a Code of Conduct, a Bullying, Harassment & Abuse Policy and a Protection Against Sexual Exploitation & Abuse Policy which outline the behaviour expected of all Seenaryo staff, including trustees.

All of Seenaryo’s policies - including those on Controlling Risks, Behaviour & Ethics, Financials & Due Diligence, Staff Rights & Responsibilities, and the Family Friendly suite of policies, are publicly available to read online at: https://www.seenaryo.org/policies.

PLANS FOR THE FUTURE

In late 2022, Seenaryo published a new strategy covering the period 2023-25. The principal strategic priorities in the strategy, which Seenaryo plans to focus on in the coming years, are:

  1. INNOVATION LAB Be smart, collaborative and creative in our project design, exploring new ways to deepen the impact of theatre and play

  2. ENDORSEMENT Position ourselves as the regional experts in participatory theatre and play-based learning through certification, press & public speaking

  3. INVESTMENT IN TRAINING & RESOURCES Increase reach of Communities programme by 50% and reach of Schools programme to 10,000 teachers and 200,000 children by spending on resource development and distribution

  4. LARGER GRANTS Ready ourselves to manage larger grants – and secure them

More specifically, in 2023-24 Seenaryo aims to achieve the following:

Seenaryo in Communities Programme

Seenaryo in Schools Programme

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Operations, Fundraising & Communications

STRUCTURE, GOVERNANCE AND MANAGEMENT

Seenaryo is a charitable incorporated organisation incorporated and registered as a charity on 13[th] July 2017 (registered charity number 1173822). Seenaryo was established under a constitution stating the objects and powers of the charitable incorporated organisation and is governed under its constitution.

The Trustees who served during the year and up to the date of signature of the financial statements

were:

Antonio Gould Lina Khatib Nikhil Alexander Khosla Shifa Obeid Salim Salama Luke Hayman (appointed 27 April 2023) Ziba Sarikhani (appointed 10 July 2023)

Recruitment, appointment and training of trustees

How trustees are appointed

Trustees are appointed based on their ability to apply skills, knowledge and experience which are useful for the ongoing success of the Charity. Potential trustees are identified after the following recruitment process involving the Trustees and management team:

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

minutes of Trustee meetings from the previous twelve months

Statement: None of the Trustees have any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Terms for trustees

All trustees except the first trustees must be appointed for a term of four years. The first Charity Trustees were as follows, and were appointed for the following terms:

Organisational Structure

The Board of Trustees is responsible for the CIO as set out in the Constitution, with day-to-day administration and management performed by the core team members, with active Board of Trustees participation.

The Board of Trustees meets quarterly to make decisions with regard to the financial, strategic and programmatic operations of the CIO. The launch of entirely new activities (i.e. new programmatic directions which have not been trialed before) must be approved by the Board of Trustees. For the scaling or expansion of existing activities, the Board of Trustees is responsible for setting the strategic direction, while the office staff implement the specific projects.

RELATIONSHIPS WITH OTHER ORGANISATIONS

Seenaryo’s programmatic activities in Jordan are carried out by Seenaryo Jordan (Jordan NGO number: 201903111761) who are a sub-branch of the charity. Seenaryo also partners closely with Seenaryo Lebanon (Lebanon NGO number: 1156), an independent NGO registered in Lebanon with the same mission and aims. Relations between Seenaryo UK and Seenaryo Lebanon are governed by a rolling Funding & Governance Agreement.

Seenaryo’s model of work is deeply grounded in partnerships with other organisations – in particular, local NGOs active on the ground in our countries of work. This is because Seenaryo believes that bringing our arts and education expertise to existing organisations that manage buildings on the ground is a way to build capacity among these organisations – upgrading their provision of education and other activities and introducing artistic tools where they may not previously exist. This magnifies the indirect impact of Seenaryo’s work.

We also partner with many organisations to deliver the Seenaryo Playkit to their early years teachers, with partner organisations either paying for our services as earned revenue, or Seenaryo fundraising from third party donors to provide these services to those organisations that are not able to pay for our trainings.

VOLUNTEERS

Seenaryo depends on the help of over 40 volunteers to fundraise for and deliver our charitable activities. We would like to thank all those that have helped Seenaryo throughout the period, including the many volunteer helpers at the Seenaryo Supper fundraiser.

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SEENARYO TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Charity law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity’s Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees' report was approved by the Board of Trustees and signed on its behalf by:

Alex Khosla (Sep 20, 2023 22:44 GMT+1)

………………………………………………

Nikhil Alexander Khosla, Trustee and Chair

Dated: Sep 20, 2023

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Charity No. 1173822

SEENARYO INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report on the financial statements of Seenaryo for the year ended 31 December 2022, which are set out on pages 18 to 34.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

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 by being a qualified member of the Institute of ICAEW which is one of the listed bodies.

In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect:

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SEENARYO INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

David Hoose (Sep 21, 2023 07:47 GMT+1)

David Hoose FCA Mazars LLP Two Chamberlain Square Birmingham B3 3AX

Date: Sep 21, 2023

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Charity No. 1173822

SEENARYO

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

Income from:
Notes
Donations and legacies
2
Charitable activities
3
Communities
Schools
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income / (expenditure) for the year
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Net gain / (loss) on unrealised foreign
currency balances
Net movement in funds
15
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total 2022
Total 2021
£
£
£
£
217,570
226,938
444,508
537,603
-
-
-
11,782
180
12,746
12,926
8,037
217,750
239,684
457,434
557,422
55,762
-
55,762
40,963
93,888
434,161
528,049
512,645
149,650
434,161
583,811
553,608
68,100
(194,477)
(126,377)
3,814
(205,187)
205,187
-
-
(137,087)
10,710
(126,377)
3,814
20,340
-
20,340
(7,526)
(116,747)
10,710
(106,037)
(3,712)
414,516
61,156
475,672
479,384
297,769
71,866
369,635
475,672

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 15 to the financial statements.

18

Charity No. 1173822

SEENARYO

BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Net current assets
Creditors: amounts falling due within one year
13
Total assets less current liabilities
14
Total net assets
The funds of the charity:
15
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total unrestricted funds
Total charity funds		 2022
£
£
-
23,445
357,273
380,718
380,718
(11,083)
369,635
369,635
71,866
204,296
93,473
297,769
369,635		 2022
£
£
-
23,445
357,273
380,718
380,718
(11,083)
369,635
369,635
71,866
204,296
93,473
297,769
369,635		 2021
£
£
1,666
1,666
73,029
419,037
492,066
492,066
(18,060)
475,672
475,672
61,156
175,676
238,840
414,516
475,672		 2021
£
£
1,666
1,666
73,029
419,037
492,066
492,066
(18,060)
475,672
475,672
61,156
175,676
238,840
414,516
475,672
1,666
380,718 492,066
204,296
93,473		 175,676
238,840
380,718
(11,083)		 492,066
(18,060)
369,635 475,672
369,635 475,672
71,866
297,769		 61,156
414,516
369,635 475,672

Sep 20, 2023 The financial statements were approved by the Board on ……………………………….. and signed on its behalf by:

Alex Khosla (Sep 20, 2023 22:44 GMT+1)

Name: Nikhil Alexander Khosla Trustee and Chair

19

Charity No. 1173822

SEENARYO

STATEMENT OF CASH FLOWS

AS AT 31 DECEMBER 2022

SEENARYO
STATEMENT OF CASH FLOWS
AS AT 31 DECEMBER 2022
____________
Note
Cash flows from operating activities:
16
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Purchase of fixed assets
Net cash provided by / (used in) investing activities
Net cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
17		 __
£
-		 ___
2022
£
(61,764)
-
-		 _
£
-		 ___
2021
£
(30,950)
-
-
(61,764)
419,037		 (30,950)
449,987
357,273 419,037

20

Charity No. 1173822

SEENARYO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS l 02) (effective l January 2015) - (Charities SORP FRS l 02), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities (Accounts and Reports) Regulations 2008.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Public benefit entity

The Charitable Incorporated Organisation (CIO) meets the definition of a public benefit entity under FRS 102.

c) 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 doubt on the ability of the Charity to continue as a going concern. As explained in the Trustees Annual Report, since the year end the global pandemic and spread of COVID-19 has severely impacted many economies throughout the world.

The Trustees have assessed the impact Covid-19 may have on the Charity's forecast and projections and have made this assessment for a period of at least one year from the date of approving these financial statements. The Charity has concluded that it has sufficient resources to continue in operational existence for the foreseeable future and consequently it appropriate to continue to adopt the going concern basis in preparing its financial statements.

d) Income

Voluntary income including donations, gifts, legacies or grants from various individuals, corporations and charitable foundations are recognised where there is entitlement, any conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Such income is only deferred when:

a) The donor specifies that the grant or donation must only be used in future accounting periods.

b) The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Income generated from fund raising events is recognised when earned.

Income tax recoverable in relation to donations received under gift aid or deeds of covenant is recognised at the time of the donation.

All incoming resources are reported gross before expenses.

For Legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made, or when a distribution is received from the estate. Receipt of a legacy in whole or in part is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset.

21

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

1. Accounting policies (continued)

e) Donations of gifts, services and facilities

Donated services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably by the Board of Trustees using best estimates.

f) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

g) Fund accounting

Restricted Income Funds -Funds provided by external donors subject to particular conditions imposed by the donor on the purpose to which the fund can be spent. The restrictions are as indicated by the title of each fund and (where appropriate) the name of the funder.

Unrestricted Funds -Resources available for use at the discretion of the trustees for any purpose within the objects of the charity.

Designated Funds -Unrestricted funds which the trustees have decided at their discretion to set aside to use for a specific purpose.

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i) Allocation of support costs

Support costs relate to those costs incurred directly in support of expenditure on the Charity's objects, which cannot be directly attributed to particular activities.

Governance costs include those costs incurred in the governance of the Charity and are primarily associated with constitutional and statutory requirements. Both support and governance costs have been allocated between the Foundation's charitable activities and the basis on which the support costs have been allocated are set out in the notes to accounts.

22

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

1. Accounting policies (continued)

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

m) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n) Pensions

Employer contributions to employees defined contribution pension schemes are charged to Statement of Financial Activities during the year.

o) Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange for the period. Exchange differences are taken into account in arriving at the operating result.

23

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

1. Accounting policies (continued)

p) Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. Income from donations and legacies

Donation from grants
Donation in kind		 Unrestricted
Restricted
2022
2021
£
£
£
£
184,120
224,638
408,758
521,553
33,450
2,300
35,750
16,050
217,570
226,938
444,508
537,603

Income from unrestricted donations includes monies received from fundraising supper £106,869 (2021: £29,407).

Donation in kind in 2022 relates to the value of goods and services provided freely to the Charity in respect of fundraising activities (£11,450), legal advice in Lebanon (£5,000) and office rent (£17,000) all of which are unrestricted. The Charity also received an in kind restricted donation of £2,300 towards project venue hire in 2022.

Donations in kind in 2021 relates to the value of goods and services provided freely to the Charity in respect of fundraising activities (£1,350), project venue hire (£300) and office rent (£12,000) all of which are unrestricted. The Charity also received an in kind restricted donation of £2,400 towards project venue hire in 2021.

24

Charity No. 1173822

SEENARYO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

3. Income from charitable activities

Earned income - Communities
Children’s Theatre Lebanon
Earned income – Schools
Distance Learning
Playkit Resource Development
Playkit Teacher Training
Playkit Lebanon
Playkit Jordan
Unrestricted earned income		 Unrestricted
Restricted
2022
2021
£
£
£
£
-
-
-
11,782
-
-
-
7,449
-
-
-
85
-
-
-
503
-
4,583
4,583
-
-
8,163
8,163
-
180
-
180
-
180
12,746
12,926
19,819

4. Allocation of support costs and Governance costs

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support cost together with the governance costs are allocated between the Charity's charitable activities and the basis on which the support costs are set out below.

Basis of
apportionment
Human resources and related costs
Time
Travelling costs
Usage
Office overheads
Usage
Independent examiners’ fee
Governance
Bookkeeping and payroll costs
Governance
Legal and professional fees
Governance		 Support
Costs
Governance
2022
2021
£
£
£
£
41,276
-
41,276
27,877
1,020
-
1,020
2,528
47,084
-
47,084
33,149
-
4,320
4,320
4,380
-
188
187
11,096
-
-
-
1,536
89,380
4,508
93,888
80,566

Human resource cost totalling £357,986 (2021:£318,568) including £75,482 relating to freelance services, have been charged directly to the projects to which they relate. The balance of human resource cost £79,028 (2021: £59,918) has been allocated between fundraising expenditure £37,752 (2021: £32,041) and charitable expenditure £41,276 (2021: £27,877).

5. Analysis of fundraising expenses

Activity attributed directly
Support costs (note 4)		 2022
2021
£
£
18,010
8,922
37,752
32,041
55,762
40,963

25

Charity No. 1173822

SEENARYO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

6. Analysis of charitable expenditure 2022

alysis of charitable expenditure 2022
Children’s Theatre Lebanon
Children's Theatre Jordan
Youth Theatre Lebanon
Youth Theatre Jordan
Women's Theatre Lebanon
Playkit Lebanon
Playkit Jordan
Support costs (note 4)
Total expenditure 2022		 Charitable activities
Communities
Schools
2022
£
£
£
46,440
-
46,440
66,033
-
66,033
61,866
-
61,866
49,200
-
49,200
67,271
-
67,271
-
68,770
68,770
-
74,581
74,581
290,810
143,351
434,161
46,944
46,944
93,888
337,754
190,295
528,049

Of the total charitable expenditure, £93,888 was unrestricted (2021: £269,594) and £434,161 was restricted (2021: £282,776).

Analysis of charitable expenditure 2021

Children’s Theatre Lebanon
Children's Theatre Jordan
Youth Theatre Lebanon
Youth Theatre Jordan
Women's Theatre Lebanon
Women's Theatre Jordan
Playkit Resource Development
Playkit Teacher Training
Grant payments to Lebanon
Support costs (note 4)
Total expenditure 2022		 Charitable activities
Communities
Schools
2021
£
£
£
48,505
-
48,505
87,072
-
87,072
40,520
-
40,520
46,239
-
46,239
38,962
-
38,962
26,358
-
26,358
-
16,912
16,912
-
64,988
64,988
-
62,523
62,523
287,656
144,423
432,079
40,283
40,283
80,566
327,939
184,706
512,645

26

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

7. Analysis of staff costs, trustee remuneration and expenses, and the costs of key management personnel

Staff costs were as follows:

Salaries and wages
Social security
Employer's contribution to defined contribution pension schemes
Training and benefits
Freelance services		 2022
2021
£
£
346,042
256,628
10,489
10,938
3,622
3,635
-
8,310
76,861
98,976
437,014
378,487

No employee earned more than £60,000 during the year (2021: £nil).

The total employee cost including pension contributions of the key management personnel were £203,122 (2021: £170,957).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

No trustees were made payments for reimbursement of travel and subsistence costs relating to attendance at meetings of the trustees (2021: £nil).

8. Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Charitable activities 2022
2021
No.
No.
16
15
16
15

9. Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

During the year the charity received donations totaling £3,063 from trustees (2021: £3,240).

Seenaryo Jordan is a branch of the UK charity and therefore all income and expenditure of the branch is included in the financial statements. The charity works closely with Seenaryo Lebanon, an independent NGO with similar aims and objectives. During the year the charity provided grants totaling £17,110 to Seenaryo Lebanon (2021: £20,512).

27

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

10. Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11. Tangible fixed assets

Cost or valuation
At the start of the year
Additions in the year
At the end of the year
Depreciation
At the start of the year
Charge
At the end of the year
Net book value
At the end of the year
At the start of the year		 Motor car
Office Equipment
Total
£
£
£
5,000
2,000
7,000
-
-
-
5,000
2,000
7,000
3,334
2,000
5,334
1,666
-
1,666
5,000
2,000
7,000
-
-
-
1,666
-
1,666

12. Debtors

Taxation recoverable
Accrued income
Prepayments		 2022
2021
£
£
3,348
21,133
20,097
47,883
-
4,013
23,445
73,029

28

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

13. Creditors: amounts falling due within one year

Taxation and social security
Other creditors and accruals		 2022
2021
£
£
4,790
3,294
6,293
14,766
11,083
18,060

14. Analysis of net assets between funds as at 31 December 2022

Tangible fixed assets
Net current assets
Net assets at the end of the year		 General
Unrestricted
Designated
Restricted
Total
£
£
£
£
-
-
-
-
93,473
204,296
71,866
369,635
93,473
204,296
71,866
369,635

Analysis of net assets between funds as at 31 December 2021

Tangible fixed assets
Net current assets
Net assets at the end of the year		 General
Unrestricted
Designated
Restricted
Total
£
£
£
£
1,666
-
-
1,666
237,174
175,676
61,156
474,006
238,840
175,676
61,156
475,672

29

Charity No. 1173822

SEENARYO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

15. Movement in funds

During the year
Restricted funds:
Communities
Children’s Theatre Lebanon
Children’s Theatre Jordan
Youth Theatre Lebanon
Youth Theatre Jordan
Women's Theatre Lebanon
Schools
Playkit Lebanon
Playkit Jordan
Total restricted funds
Unrestricted funds:
Designated funds:
Operating Reserve
Opportunity Reserve
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1
Incoming
Outgoing
At 31
January
resources &
Resources &
December
2022
gains
gains
Transfers
2022
£
£
£
£
£
15,806
33,441
(46,440)
15,412
18,219
36,483
57,477
(66,033)
23,095
51,022
5,218
13,884
(61,866)
22,069
(20,695)
922
18,533
(49,200)
30,815
1,070
-
38,218
(67,271)
25,549
(3,504)
1,364
49,972
(68,770)
35,693
18,259
1,363
28,159
(74,581)
52,554
7,495
61,156
239,684
(434,161)
205,187
71,866
87,838
-
-
14,310
102,148
87,838
-
-
14,310
102,148
175,676
-
-
28,620
204,296
238,840
217,750
(149,650)
(233,807)
93,473
414,516
217,750
(149,650)
(205,187)
297,769
475,672
457,434
(583,811)
-
369,635

Transfers

Various transfers were made from unrestricted to restricted funds to offset the overspend on these programmes. A note that the majority of overspend was on staff time which was not fully funded by granting bodies. A note that £1,175 of funds logged as restricted income for the playkit were transferred to unrestricted funds at the year end. This is because these funds were earned income and as such they were unrestricted at point of receipt. A note that £10,094 of funds logged as restricted income for Playkit were transferred to unrestricted funds at the year end. This is because these funds were earned income and as such they were unrestricted at point of receipt.

30

Charity No. 1173822

SEENARYO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

15. Movement in funds (continued)

Additionally transfers were made to our designated operating and opportunity reserves to account for six months of operational costs based on our original 2021 projections. From 2020 onwards, Seenaryo calculates these six months as: half of the total unrestricted overheads, plus half of the total staff costs, plus half of the total fundraising costs for the year.

During the year
Restricted funds:
Seenaryo in Communities
Children’s Theatre Lebanon
Children’s Theatre Jordan
Youth Theatre Lebanon
Youth Theatre Jordan
Women’s Theatre Lebanon
Women’s Theatre Jordan
Seenaryo in Schools
Playkit Resource Development
Playkit Teacher Training
Staff salaries and Overheads
Staff salaries
Total restricted funds
Unrestricted funds:
Designated funds:
Operating Reserve
Opportunity Reserve
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1
Incoming
Outgoing
At 31
January
resources &
Resources &
December
2021
gains
gains
Transfers
2021
£
£
£
£
£
10,883
56,238
(44,136)
(7,179)
15,806
1,382
93,320
(73,960)
15,741
36,483
-
17,859
(18,439)
5,798
5,218
1,559
16,157
(29,131)
12,337
922
26,362
473
(16,611)
(10,224)
-
-
10,626
(13,273)
2,647
-
1,028
53,628
(52,112)
(2,335)
209
-
12,742
(16,865)
6,641
2,518
-
18,249
(18,249)
-
-
41,214
279,292
(282,776)
23,426
61,156
69,182
-
-
18,656
87,838
69,182
-
-
18,656
87,838
138,364
-
-
37,312
175,676
299,806
278,130
(278,358)
(60,738)
238,840
438,170
278,130
(278,358)
(23,426)
414,516
479,384
557,422
(561,134)
-
475,672

31

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

15. Movement in funds (continued)

Designated Funds

Operating Reserve

The Operating Reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding, or uninsured losses. Operating Reserves are not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is the intention of Seenaryo for Operating Reserves to be used and replenished within a reasonably short period of time. At the year-end there was £102,148 utilised Operating Reserve carried forward.

Opportunity Reserve

The Opportunity Reserve is intended to provide funds to meet special targets of opportunity or need that further the mission of the organisation. The Opportunity Reserve is also intended as a source of internal funds for organisational capacity building such as staff development, research and development, or investment in infrastructure that will build long-term capacity. At the year-end there was £102,148 of utilised Opportunity Reserve carried forward.

Purposes of restricted funds

Seenaryo in Communities

Children's Theatre Lebanon

The restricted fund relates to monies received towards weekly theatre projects with children in Lebanon, where participants develop their theatre skills and produce an original show after each cycle. This fund also relates to monies received towards the weeklong intensive projects, where participants create a piece of theatre which includes original songs, dances and set design. At the year-end the unexpended balance was £18,219.

Children's Theatre Jordan

The restricted fund relates to monies received towards weekly theatre projects with children in Jordan, where participants develop their theatre skills and produce an original show after each cycle. This fund also relates to monies received towards the weeklong intensive projects, where participants create a piece of theatre which includes original songs, dances and set design. At the year-end the unexpended balance was £51,022.

Youth Theatre Lebanon

The restricted fund relates to monies received towards the weekly theatre or large-scale productions with youth in Lebanon, where participants develop their theatre skills, write their own scripts and produce an original show after each cycle. This fund also relates to Theatre Leadership Training for youth. Productions of note in note in 2021 include 31 / 12 and As If Nothing Happened. At the year-end the balance was (£20,695).

32

Charity No. 1173822

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

SEENARYO

15. Movement in funds (continued)

Youth Theatre Jordan

The restricted fund relates to monies received towards the weekly theatre or large-scale productions with youth in Jordan, where participants develop their theatre skills, write their own scripts and produce an original show after each cycle. This fund also relates to Theatre Leadership Training for youth. Productions of note in 2021 include The Airport of Visastan and Between Flock and Fantasy. At the year-end the unexpended balance was £1,070.

Women's Theatre Lebanon

The restricted fund relates to monies received towards the weekly theatre or large-scale productions with women in Lebanon, where participants develop their theatre skills, write their own scripts and produce an original show after each cycle. This fund also relates to Theatre Leadership Training for women. Production of note in 2021 was Tilka. At the year-end the balance was (£3,504).

Women's Theatre Jordan

The restricted fund relates to monies received towards the weekly theatre or large-scale productions with youth in Jordan, where participants develop their theatre skills, write their own scripts and produce an original show after each cycle. This fund also relates to Theatre Leadership Training for women. Production of note in 2021 was House of Hope. At the year-end this fund was fully expended.

Play-based learning

Playkit Lebanon

This restricted fund relates to monies received towards the Seenaryo Playkit in Lebanon. The Seenaryo Playkit is an in-person teacher training and app aimed at teachers of 3 to 8 years old, and monies are spent on developing the training and app as resources (the app includes flashcards, teacher tutorial videos, and written instructions for games, songs and interactive stories), as well as on delivering in-person training to allow teachers to deliver their curriculum through play. At the year-end the unexpended balance was £18,259.

Playkit Jordan

This restricted fund relates to monies received towards the Seenaryo Playkit in Jordan. Please see above for a description of the Seenaryo Playkit. At the year-end the unexpended balance was £7,495.

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Charity No. 1173822

SEENARYO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

16. Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities		 2022
2021
£
£
(106,037)
(3,712)
1,666
1,667
49,584
(34,753)
(6,977)
5,848
(61,764)
(30,950)

17. Analysis of cash and cash equivalents

At 1 January Other At 31 December
2022 Cash flows Changes 2022
£ £ £ £
Cash in hand 419,037 (61,764) - 357,273
Total cash and cash equivalents 419,037 (61,764) - 357,273

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