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2026-04-05-accounts

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

(also known by its acronym as FACE)

(Registered Charity No: 1178592)

TRUSTEES’ REPORT AND ACCOUNTS

5 APRIL 2026

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2026

REFERENCE AND ADMINISTRATION DETAILS

REGISTERED NAME Fellowship and Aid to the Christians of the East
TRADING NAME FACE
TRUSTEES Mr John Fox (Chair of Trustees)
Dr Robert Gibbons
Mr Martin Lupton
Mr Christopher Sayer
Dame Rachel de Souza (resigned : 27 May 2025)
PRINCIPAL OFFICE FACE Charity
Judge Sykes Frixou
Queen’s House
55 Lincoln’s Inn Fields
London
WC2A 3LJ
GOVERNING INSTRUMENT CIO constitution registered 31 May 2018, and amended by
resolution dated 12 July 2021, in accordance with Charity
Commission consent granted on 02 July 2021
CHARITY REGISTRATION NUMBER 1178592
INDEPENDENT EXAMINER Olayinka Tomori ACA, DChA
Longmeade Consult Ltd
The Old Rectory
Springhead Road
Northfleet, Kent
DA11 8HN
BANKERS NatWest Bank
Strand
PO Box 414
38 Strand
London
WC2H 5JB
SOLICITORS Mr Timothy O’Callaghan (solicitor)
Judge Sykes Frixou
Queen’s House
55 Lincoln’s Inn Fields
London
WC2A 3LJ

1

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2026

The trustees present their report and the accounts of the charity for the year ended 5th April 2026. The trustees have adopted the provisions of 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) (Second Edition effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Fellowship and Aid to the Christians of the East (also known as FACE) is a Charitable Incorporated Organisation (CIO), incorporated under a CIO constitution registered with the Charity Commission on 31 May 2018. The charity is governed by a board of trustees.

Appointment of Trustees

The trustees, who are appointed on a 3-year renewable mandate, have the power to appoint and remove trustees by resolution.

Management

The Board of Trustees holds four quarterly meetings per year, in addition to which the trustees meet as required to manage the affairs of the charity.

CHARITABLE OBJECTIVES

The objects of the charity are:

PUBLIC BENEFIT

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

PRIME GOVERNANCE

In the eighth year of operation, the focus of the trustees has been on continuing to develop close working partnerships with the Eastern Catholic patriarchates and eparchies and with complementary institutions and organisations. Set out below is a summary of how the charity is operating.

2

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2026

MISSION

Our Mission Statement

Fellowship and Aid to the Christians of the East (FACE) helps communities in the Middle East, the Horn of Africa and India to free themselves from a life of poverty and inequality. FACE aims to foster sustainable development and bring lasting change to the communities it serves, through its projects in education, healthcare, pastoral support and inter-religious dialogue,

Our Aim

Fellowship and Aid to the Christians of the East (FACE) enables people of all faiths and none in the Middle East, the Horn of Africa and India to free themselves from a life of poverty, inequality and injustice.

FACE has particular concern to help Eastern Christians to remain in their biblical homelands where Christianity was born and first spread. FACE strives to preserve the heritage of the Eastern Churches so that they remain a living testament to the roots, legitimacy and beneficence of the Christian presence in Arabic, African, Asian and European society, and continue to be mediators of peace and goodwill in their multi-faith communities. FACE’s work benefits the multi-faith communities in which Eastern Christians live.

FACE believes in the sanctity of life; in the dignity of the individual; in the right of each individual to liberty, equality, justice and well-being; and in the protection of the Earth’s resources.

Who are the Eastern Christians?

There remain less than 25 million Eastern Christians living in the Middle East and surrounding region, though their number continues to diminish as they are forced into exile. Those that remain are invariably treated as second-class citizens and face discrimination, inequality, injustice and poverty. For Western Christians, they provide a direct link to the Early Church, leading us to the roots of Christianity and showing us, through their tradition and witness, a living faith in Christ. Despite their precarious status in not being fully-fledged citizens in their own lands, they have found a role as mediators in Arab society, guaranteeing peace in a fragile socio-political system and making an important economic contribution through professional activity.

Our values

What we do

3

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2026

MISSION (continued)

Our charitable activities

FACE’s principal concern and responsibility is to support those who suffer from discrimination, poverty, injustice and inequality by means of:

Our projects

FACE’s projects enable Eastern Christians:

How we do it?

Who benefits from FACE’s activities?

Christians of the Eastern Churches in the Middle East, North Africa, the Horn of Africa, India and South-eastern Europe, as well as those of all faiths and none who co-exist in their multi-faith communities.

How do they benefit?

The Christian communities, as well as those of other faiths who are living in proximity, benefit directly from the social, pastoral, educational and healthcare services which flow from the projects.

What is the unfulfilled need?

The unfulfilled need in Eritrea, Ethiopia, Iraq, Lebanon, Palestine, Syria and Ukraine is the restoration of peace, reconciliation, and the rebuilding of community life in the towns and villages, as well as justice, integrated citizenship and equality for all.

4

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 5 APRIL 2026

FUNDRAISING ACTIVITY

The charity fundraises through grants from trusts, individual giving, and Gift Aid.

The charity does not engage in cold-calling, door to door or street fundraising. No complaints about fundraising activities have been received. However, if a complaint were to be received, we would undertake to resolve it promptly and would envisage that there would never be any need for any complaint to escalate to the stage of referral to the regulator.

The trustees adhere to the standards of the Fundraising Code of Practice.

The trustees are of the opinion that the charity’s overall fundraising performance was conducted fully in accordance with the above principles. We are extremely grateful for the generosity of all those who have given to the work of the charity.

CHARITABLE ACTIVITIES

In the previous financial year to 5[th] April 2026:

TRUSTEE ACTIVITY

During the financial year, the trustees held four trustees’ quarterly meetings, in addition to regular Zoom meetings to deal with interim or high-priority matters; the Resources sub-committee held regular Zoom and WhatsApp meetings; and the chair of trustees was in regular Zoom and telephone contact with the trustees and sub-committee members.

EXECUTIVE ACTIVITY

Throughout the financial year, administration, communications, public relations, fundraising and the maintenance of information technology, accounting and data systems, and social media, were carried out by a well-trained team of volunteers.

5

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 5 APRIL 2026

FINANCIAL REVIEW

There was an increase in income compared with the last year. During the year, the charity generated income of £123.3k (2025: £27.4k) mainly consisting of grants and donations.

Grants amounting to £15.0k were received to support FACE’s infrastructure and core costs.

Donations of £1.5k included:

Interest income of £7.7k was earned from bank balances held by the charity.

Expenditure rose from £13.5k to £110.5k. Charitable donations of £98.2k were made (2025: £Nil). Virtually all other costs in the year were support costs for the day-to-day running of the charity.

The year ended with a surplus of £12.8k (2025: £13.9k). Closing reserves of £227.3k comprised of unrestricted funds of £159.8k and restricted funds of £67.5k.

RESERVES POLICY

By the end of the year, the charity’s net assets stood at £227.3k. Of this sum, £159.8k was held as “free” or unrestricted funds. Ongoing events in the Middle East continue to restrict the extent of the activities of the charity. The trustees are aware that these events will place a demand on the charity for support in future, and they continue to keep this in mind in building reserves. As a result, their target for “free” reserves once the Core Costs Fund has been utilised is currently set at £120k. The charity held restricted funds at the year-end of £67.5k.

PLANS FOR THE FUTURE

It is the intention of the trustees to expand the work of the charity along the lines set out in the Activities section of this report (above) and to expand the voluntary team.

FACE has plans to support the construction of a hospital in Jordan in partnership with the Rosary Sisters of Jerusalem.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Charities Act 2011 requires the trustees to prepare for each financial year financial statements which give a true and fair view of the charity’s financial activities during the year and of its financial position at the year end. In preparing these financial statements, the trustees are required to:

The trustees are responsible for ensuring proper accounting records are kept which 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 charity’s constitution and the disclosure regulations. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of error, fraud and other irregularities.

Signed as authorised on behalf of the Trustees on 8 June 2026 by:

John Fox Chair of trustees

6

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2026 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust 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.

Olayinka Tomori ACA, DChA

Longmeade Consult Ltd The Old Rectory Springhead Road Northfleet, Kent DA11 8HN

7

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 5 APRIL 2026

Unrestricted Restricted 2026 2025
Notes Funds Funds Total Total
£ £ £ £
(see Note 6)
INCOME from
Donations and Legacies:
Grants receivable 1 15,000 98,966 113,966 17,000
Donations 1,482 - 1,482 6,616
Other Trading Activities:
Events - - - 1,545
Other income 147 - 147 256
Bank interest 7,709 - 7,709 1,957
---------------- ---------------- ---------------- ----------------
Total income 24,338 98,966 123,304 27,374
---------------- ---------------- ---------------- ----------------
EXPENDITURE on
Charitable activities 2 900 109,573 110,473 13,489
----------------- ----------------- ----------------- -----------------
Total expenditure 900 109,573 110,473 13,489
----------------- ----------------- ----------------- -----------------
Net movement in funds before transfers 23,438 (10,607) 12,831 13,885
Transfers between Funds - - - -
----------------- ----------------- ----------------- -----------------
Net movement in Funds 23,438 (10,607) 12,831 13,885
Reconciliation of Funds
Funds brought forward 136,387 78,060 214,447 200,562
-------------------- -------------------- -------------------- --------------------
Funds carried forward 159,825 67,453 227,278 214,447
========== ========== ========== ==========

All recognised gains and losses in the current year are included in the income and expenditure account.

All operations are continuing activities.

The accompanying notes form part of these financial statements.

8

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST BALANCE SHEET

AS AT 5 APRIL 2026

2026 2025
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 230,835 217,504
------------------ ------------------
230,835 217,504
CURRENT LIABILITIES
Creditors: amounts falling due
within one year 4 (3,557) (3,057)
------------------ ------------------
227,278 214,447
NET CURRENT ASSETS ------------------- -------------------
AND NET ASSETS 227,278 £214,447
========== ==========
FUNDS AND RESERVES
Unrestricted – General Fund 159,825 136,387
Restricted funds 5 67,453 78,060
------------------ ------------------
227,278 £214,447
========== ==========

Approved by the Trustees on 8 June 2026 and signed on their behalf by:

------------------------John Fox

The accompanying notes form part of these financial statements.

9

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2026

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are set out below.

Basis of preparation

These accounts have been prepared for the year to 5 April 2026 with comparative information provided in respect to the year to 5 April 2025.

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 102) (Second Edition effective 1 January 2019) - (Charities SORP (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the accounts may require the Trustees to make significant judgements and estimates.

The Trustees consider that there were no such key areas in the accounts where these judgements and estimates have had to be made.

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.

The Trustees of the Charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. Any significant areas of judgement that affect items in the accounts are detailed above. With regard to the next accounting period, the year ending 5 April 2027, the Trustees consider that there are no significant areas that affect the carrying value of the assets held by the Charity.

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 rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income; the amount of income can be measured reliably, and it is probable that the income will be received.

Income comprises grants, donations, investment income and other income. Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Legacies are included in the Statement of Financial Activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.

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.

10

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

PRINCIPAL ACCOUNTING POLICIES

FOR THE YEAR ENDED 5 APRIL 2026

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

Charitable grants and donations are made where the Trustees consider there is real need following a review of the details of each case and comprise single year payments rather than multi-year grants.

Grants payable are included in the Statement of Financial Activities when approved and when the intended recipient has either received the funds or been informed of the decision to make the grant and has satisfied all performance conditions. Grants approved but not paid at the end of the financial year are accrued. Grants where the beneficiary has not been informed or has to fulfil performance conditions before the grant is released are not accrued for but are disclosed as financial commitments in the notes to the accounts.

All expenditure is stated inclusive of irrecoverable VAT.

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel and administrative functions.

Tangible fixed assets

Any assets costing more than £2,000 and with an expected useful life exceeding one year are capitalised.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They are discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Fund structure

General or Unrestricted Funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the Charity’s charitable objects. Restricted Funds comprise monies raised for, or their use restricted to a specific purpose by means of donor-imposed conditions.

Pension schemes

A defined contribution scheme is available for Staff. Contributions in respect of the defined contribution pension scheme are charged to the Statement of Financial Activities when they are payable to the scheme. The Charity’s contributions are limited to the contributions payable. There were no outstanding contributions at the year end. The Charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

11

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2026

1. GRANTS RECEIVABLE Unrestricted Restricted 2026 2025
Funds Funds Total Total
£ £ £ £
Egypt Fund - 342 342 -
Iraq Fund - 98,624 98,624 -
For FACE’s core costs 15,000 - 15,000 17,000
----------------- ----------------- ----------------- -----------------
15,000 98,966 113,966 17,000
========= ========== ========== =====-===
Prior Year 2025
Grants Receivable 17,000 - 17,000
========== ========== ==========
2. EXPENDITURE Unrestricted Restricted 2026 2025
Funds Funds Total Total
£ £ £ £
Charitable activities
Charitable project - Grants
Pastoral Centre, Bersive, Eparchy of Zakho,
Kurdistan Region of Iraq - 98,181 98,181 -
----------------- ----------------- ---------------- ----------------
- 98,181 98,181 -
----------------- ----------------- ----------------- -----------------
-
Support costs
Telephone, Postage and Stationery - 180 180 323
Rent - 3,333 3,333 2,962
Travel expenses - 826 826 2,516
Equipment, IT, Website and Software - 4,890 4,890 4,289
Events - 1,830 1,830 2,106
Other Expenses - 333 333 393
Governance costs
Independent Examiner's fee 900 - 900 900
----------------- ----------------- ----------------- -----------------
900 11,392 12,292 13,489
----------------- ----------------- ----------------- -----------------
Total Expenditure 900 109,573 110,473 13,489
======== ======== ======== ========

12

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2026

2025 Comparative
2. EXPENDITURE (continued) Unrestricted Restricted 2025
Funds Funds Total
£ £ £
-
Support costs
Telephone, Postage and Stationery - 323 323
Rent - 2,962 2,962
Travel expenses - 2,516 2,516
Equipment, IT, Website and Software - 4,289 4,289
Events - 2,106 2,106
Other Expenses - 393 393
Governance costs
Independent Examiner's fee 900 - 900
----------------- ----------------- -----------------
900 12,589 13,489
----------------- ----------------- -----------------
Total Expenditure 900 12,589 13,489
======== ======== ========
3. TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS
2026 2025
Total Total
£ £
Reimbursement of trustees’ expenses to trustees (2025: none)
amounted to - -
======== ========

Under Clause 6 (2) of the CIO’s constitution, a Charity Trustee or Connected Person may enter into a contract for the supply of services, or of goods that are supplied in connection with the provision of services, to the CIO where that is permitted in accordance with, and subject to the conditions in sections, 185 to 188 of the Charities Act 2011.

No trustee received any remuneration for trustee services from the charity during the year.

4. CREDITORS: amounts falling due within one year

CREDITORS: amounts falling due within one year
2026 2025
Total Total
£ £
Other creditors – grants payable 2,157 2,157
Accruals 1,400 900
------------------ ------------------
3,557 3,057
========= ========

13

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST

NOTES TO THE ACCOUNTS (continued) YEAR ENDED 5 APRIL 2026

5. RESTRICTED FUNDS

Year ended 5 April 2026 Balance at Expenditure Transfers Balance at
start of year Income end of year
£ £ £ £ £
Holy Land Fund 6,883 - - - 6,883
Syria Fund 614 - - - 614
Ukrainian Fund 572 - - - 572
Iraq Fund 844 98,624 (98,181) - 1,287
Lebanon Fund 555 - - - 555
Armenia Fund 38 - - - 38
Egypt Fund - 342 - - 342
Core Costs 68,554 - (11,392) - 57,162
------------------- ------------------- ------------------- ----------------- -------------------
78,060 98,966 (109,573) - 67,453
========== ========= ========== ======== ==========
Year ended 5 April 2025 Balance at Expenditure Transfers Balance at
start of year Income end of year
£ £ £ £ £
Holy Land Fund 4,771 2,112 - - 6,883
Syria Fund 404 210 - - 614
Ukrainian Fund 468 104 - - 572
Iraq Fund 654 190 - - 844
Lebanon Fund 555 - - - 555
Armenia Fund - 38 - - 38
Core Costs 81,143 - (12,589) - 68,554
------------------- ------------------- ------------------- ----------------- -------------------
87,995 2,654 (12,589) - 78,060
========== ========= ========== ======== ==========

The restricted funds mentioned above were held entirely as cash at bank at the end of the year.

14

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST NOTES TO THE ACCOUNTS (continued)

YEAR ENDED 5 APRIL 2026

Restricted Funds

SYRIA Fund. The Fund was set up to finance education and pastoral projects that enable the survival and advancement of Christianity in Syria. Remaining monies in the Fund are restricted to this purpose. Hitherto, the Fund has supported FACE’s projects at:

UKRAINE Fund. The fund was set up to finance emergency food rations to parishes in the war-ravaged oblasts of Ukraine.

IRAQ Fund. The Fund was set up to finance projects that enable the survival and advancement of Christianity in Iraq. Remaining monies in the Fund are restricted to this purpose. Hitherto the Fund supported the construction of a Pastoral Centre at Bersive in the Eparchy of Zakho.

LEBANON Fund. The Fund was set up to finance projects in education and healthcare in Lebanon. Remaining monies in the Fund are restricted to this purpose. Hitherto, the Fund has supported FACE’s projects at:

CORE COSTS Fund. Restricted donations to cover core costs in FACE’s administration.

15

FELLOWSHIP AND AID TO THE CHRISTIANS OF THE EAST NOTES TO THE ACCOUNTS (continued) YEAR ENDED 5 APRIL 2026

6. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE PREVIOUS YEAR

Unrestricted Restricted 2025
Funds Funds Total
£ £ £
INCOME from
Donations and Legacies:
Grants receivable 17,000 - 17,000
Donations 3,962 2,654 6,616
Other Trading Activities:
Events 1,545 - 1,545
Other income 256 - 256
Bank interest 1,957 - 1,957
---------------- ---------------- ----------------
Total income 24,720 2,654 27,374
---------------- ---------------- ----------------
EXPENDITURE on
Charitable activities 900 12,589 13,489
----------------- ----------------- -----------------
Total expenditure 900 12,589 13,489
----------------- ----------------- -----------------
Net movement in funds before transfers 23,820 (9,935) 13,885
Transfers between Funds - - -
----------------- ----------------- -----------------
Net movement in Funds 23,820 (9,935) 13,885
Reconciliation of Funds
Funds brought forward 112,567 87,995 200,562
-------------------- -------------------- --------------------
Funds carried forward 136,387 78,060 214,447
========== ========== ==========

16