Foundation for Forgiveness
and Reconciliation in Lebanon
A MINISTRY OF GENERA TIONS WITH A MESSAGE
The Foundatlon for For8fvene55 and Reconclllafjon
Re8lstered Charkty 1182072
Annual Report and Accounts
For the year ended 31 March 2024
The Foundaton for Forgiveness and Reconciliaton
Registered Charity 1182072
Charity Informaton
Trustees:
Walter Sergio Nicora Keith Miller Lockhart Lidia Ethel Lammardo
Charity Number: 1182072
Charity’s Principal address:
112 Hunts Pond Road
Park Gate Southampton SO31 6RB
Independent examiner:
Louisa Burton ACA 124 City Road London EC1V 2NX
The Foundaton for Forgiveness and Reconciliaton
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Registered Charity 1182072
## Annual Report
## For the year ended 31 March 2024
## Objectives and activities
The priorities of FFR have remained in supporting our peacebuilding work in Lebanon with sister organisation ‘Al Shabiba Risala (ASR).’ Our primary role here has been in facilitating the receiving of grants and funding on behalf of ASR, and subsequently transferring these funds to them in Lebanon. The reason for this is largely because due to various issues within Lebanon itself, it has not been easy for ASR to set up their own bank account, and it was only in the last year that ASR was actually able to establish itself as its own organisation in Lebanon. However, as also mentioned in the annual report for 2022-2023, we are now slowly winding down FFR’s responsibilities in this regard as ASR is able to increase as an organisation with the necessary measure to enter into partnerships itself and receive larger grant funding.
During 2023 - 2024 FFR continued to support the main priorities of ASR’s work in Lebanon concerning its forgiveness and peacebuilding program in schools, its Play For Peace initiative as well as its Interfaith ‘Dialogue of Life’ project. In addition to this was the ongoing project of acquiring a new and dedicated ‘Centre of Peace’ where ASR can base its activities and further its impact. ASR’s main objectives continue to be around equipping and empowering young people to build diverse relationships, transform conflict and provide them with psycho-social support in a society plague by sectarianism, humanitarian crises and history of violence.
## Achievements and performance
## Schools
We have continued to support an ongoing peacebuilding curriculum implemented through three schools in Lebanon. This focuses on skills of conflict resolution through a unique forgiveness and peace curriculum based on research by the International Forgiveness Institute and further developed and adapted for a Lebanon context by Al Shabiba Risala in Lebanon. The aim of this curriculum is to strengthen social cohesion in post-conflict or divided societies by preventing violence, increasing understanding between people of diverse backgrounds and building resilient relationships. The curriculum has also been developed to include more general content with regards to psycho-social well-being, given the ongoing crisis in Lebanon there has been a clear need for this. Between Sep 2022 - June 2023 ASR carried out this project with over 1000 students in 3 schools in South Lebanon and Beirut. Overall, this project recorded that the well-being of students improved by 55%, with 39% reporting that they are applying skills they have learnt to their day-to-day lives. 73 teachers were also trained to carry out this curriculum themselves (note funding for this would have been received in the 22 - 23 financial year)..
Between September 2023 and August 2024 the project ran in 2 schools in the south of Lebanon with over 600 students. There was a 35% improvement in the wellbeing of students, with 42% reporting that they are implementing skills of restorative conflict resolution within their families and community. This year was funded by Tearfund to the amount of approx £40,000.
The Foundation for Forgiveness and Reconciliation
## Registered Charity 1182072
Annual Report cont.
## For the year ended 31 March 2024
## Play For Peace
This project helps beneficiaries of all ages, but primarily young people, to be able to manage their own anger and trauma in light of the ongoing crisis in Lebanon and history of violence and sectarianism, equipping communities to be better positioned to help themselves in the future. This project uses football as a proponent to bring young people together from diverse backgrounds, to build relationships, bring hope in the wake of challenges at home or in their communities, and to use sport as a means to develop restorative skills in conflict resolution. Between September 2022 and June 2023 this project worked with over 500 young people and adults and reported a 60% improvement in the wellbeing of young people and a 70% improvement for adults (note funding for this would have been received in the 22 - 23 financial year).
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Between September 2023 - August 2024 the project increased its impact by working with over 1000 youth and adults. Some key takeaways included participants reporting over
a 60% improvement in wellbeing, with caregivers reporting over 60% improvement in their abilities to support their children. This project was funded by Tearfund for the amount of approx £30,000.
## Peace Centre
We are continuing to support the development of Al Shabiba Risala’s peace centre in Lebanon, this has evolved now in as much as they will no longer be building a brand new centre, but instead purchasing a building to use as their new centre. This has therefore resulted in the selling of land previously purchased, and acquiring a new building, post year end. This new centre is now in full operation post year end.
## Plans for the future
In the past year we have gradually handed over more responsibility to our partner ASR in Lebanon, therefore reducing much of FFR’s responsibilities to just transferring some funds. We anticipate this to continue to the point where FFR only accepts some occasional, minor donations on behalf of ASR in Lebanon. At this point, the trustees will need to consider what the future of the charity looks like; whether it should consider other activities or remain to simply support ASR in this minor capacity.
However, in the past couple of months Lebanon has entered into a new humanitarian crisis as a result of the invasion of Israel. Our partner ASR in Lebanon has responded by opening up its centre to house displaced families and support their needs, FFR has therefore been receiving significant donations on behalf of ASR to enable this (it is far easier and preferance for donors to give to a UK bank, and for FFR to manage to transfer of these funds to Lebanon). FFR’s anticipation of reducing its responsibilities has therefore not really been the case, though this will be more relevant to next year’s report.
The priority of FFR has been and will always be to support the work of ASR in Lebanon, FFR will therefore exist at the very least to do this until it is no longer required, should it no longer be required the trustees will consider what the purpose of the charity is to be moving forward.
The Foundation for Forgiveness and Reconciliation
Registered Charity 1182072
Annual Report cont.
For the year ended 31 March 2024
## Financial Review
## Financial Position
The trustees report incoming resources for the year of £88,683 (2023 - £132,005). Of this £84,306 (2023 - £128,528) related to project restricted activities. The charity does not carry out any significant public fundraising activities.
Net outgoing resources in the year amounted to £13,747 (2023 - £41,214). At 31st March 2024 reserves were £73,041 (2023 - £86,788) of which £47,203 (2023 - £59,493) represented restricted funds.
## Reserves Policy
It is the policy of the charity that unrestricted funds which are not represented by fixed assets or have not been designated for a specific use should be maintained at a level equivalent to between 3- and 6-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.
Structure, Governance and Management
## Governing Document
The charity is a charitable incorporated organisation registered with the Charity Commission and is governed by its Constitution of a Charitable Incorporated Organisation.
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## Trustees
Persons wishing to stand as trustees are nominated by an existing trustee and names are put forward at the annual general meeting for election. The maximum number of trustees shall be 15 and the minimum shall be 3, being either
a) elected at the annual general meeting (there being no more than ten such elected Trustees in total) and who shall hold office from the conclusion of that meeting; Or
b) Co-opted by the Trustee Board
The trustees who served during the year are listed on the charity information page.
Newly appointed Trustees are provided with a comprehensive induction to the charity through the provision of training courses and mentoring by established trustees.
The Foundation for Forgiveness and Reconciliation Registered Charity 1182072 Annual Report cont. For the year ended 31 March 2024
Organisational Structure
Overall control of the charity rests with the Trustee board, with a chairperson, treasurer and company secretary as officers.
## Summary
As anticipated, 2023 - 2024 saw a decrease in how much FFR supported the work of its primary partner ASR in Lebanon, however the impact of ASR’s work continues to grow. Looking ahead, trustees should consider what FFR’s purpose will be in the future, if it should amount to anything more than facilitating occasional donations on behalf of ASR. However, recent developments in Lebanon have and may continue to require FFR to increase its responsibilities again to further the impact of the crucial and necessary work that ASR is carrying out in Lebanon.
## Annual Report Approved by:
Walter Nicora Trustee Signed: th Date: 6 December 2024
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The Foundation for Forgiveness and Reconciliation
## Registered Charity 1182072
## Statement of Financial Activities
For the year ended 31 March 2024
|Income
Grants
Donatons
Total Income
Expenditure
Wages and salaries
Partner payments
Ofce Costs
Promotonal
Travel
Professional Fees
Donatons
Foreign exchange losses
Bank fees
Surplus
Transfers Between Funds
Net Movement In Funds
Reconciliaton of Funds
Opening Funds
Closing Funds|Unrestricted
Restricted
Total 2024
Total 2023
-
76,040
76,040
128,528
4,297
8,346
12,643
3,477|
|---|---|
||4,297
84,386
88,683
132,005
-
4,250
4,250
11,300
3,103
88,305
91,408
154,483
125
-
125
313
1,773
-
1,773
1,216
-
-
654
320
-
320
5,090
-
4,530
4,530
-
-
-
-
-
24
-
24
162|
||5,345
97,085
102,430
173,218|
||-1,048
-12,699
-13,747
-41,214|
||-409
409
-|
||-1,457
-12,290
-41,214
27,295
59,493
86,788
128,001|
||25,838
47,203
73,041
86,788|
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The Foundaton for Forgiveness and Reconciliaton
## Registered Charity 1182072
## Statement of Financial Positon
For the year ended 31 March 2024
|Fixed Assets
Tangible Fixed Assets
Current Assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due in one year
Net current assets
Total assets less current liabilites
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
Total charity funds|27,930
1,553|2024
£
72,148
893
73,041
73,041
47,203
25,838
73,041|2023
£
72,148
45,388
5,267|
|---|---|---|---|
||29,483
28,590||50,655
36,014
14,640|
|||||
||||86,788|
||||86,788|
||||59,493
27,295|
||||86,788|
Accounts approved by:
Walter Nicora Trustee th Date: 6 December 2024
The Foundaton for Forgiveness and Reconciliaton
Registered Charity 1182072
Notes to the Accounts
For the year ended 31 March 2024
## 1.1 Basis of Preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
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## ●
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; and with
-
## ●
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and with
the Charities Act 2011
The charity constitutes a public benefit entity as defined by FRS 102
## 1.2 Going concern
There are no material uncertainties about the charity's ability to continue.
> 1.3 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the directors for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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The Foundaton for Forgiveness and Reconciliaton
## Registered Charity 1182072
Notes to the Accounts
For the year ended 31 March 2024
## 2.1 Accounting Policies
## Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to
- ∙
the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a
## ∙
contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries,
-
including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
- ∙
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
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The Foundaton for Forgiveness and Reconciliaton
## Registered Charity 1182072
## Notes to the Accounts
For the year ended 31 March 2024
## 2.1 Accounting Policies (continued)
## Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset. Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
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The Foundaton for Forgiveness and Reconciliaton
## Registered Charity 1182072
## Notes to the Accounts
## For the year ended 31 March 2024
## 2.1 Accounting Policies (continued)
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
## 3. Donations and legacies
|Donations|Unrestricted Funds
Restricted Funds
Total Funds 2024
Total Funds 2023
£
£
£
£
4,297
8,346
12,643
3,477|
|---|---|
||4,297
8,346
12,643
3,477|
## 4. Charitable activities
|Grants|Unrestricted Funds
Restricted Funds
Total Funds 2024
Total Funds 2023
£
£
£
£
-
76,040
76,040
128,528|
|---|---|
||-
76,040
76,040
128,528|
## 5. Analysis of Government Grants
No government grants were received in the year.
5. Donated Goods and Services
There were no donated goods and services in the year.
The Foundaton for Forgiveness and Reconciliaton
## Registered Charity 1182072
## Notes to the Accounts
## For the year ended 31 March 2024
## 6. Expenditure on charitable activities by fund type
|Charitable activities
Support costs
Governance costs|Unrestricted Funds
Restricted Funds
Total Funds 2024
Total Funds 2023
£
£
£
£
5,025
97,085
102,110
172,738
-
-
-
-
320
-
320
480|
|---|---|
||5,345
97,085
102,430
173,218|
7. Expenditure on charitable activities by activity type
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|Charitable activities
Included in charitable activities are:
Wages and salaries
Partner payments
Ofce Costs
Promotonal
Travel
Professional Fees
Donatons
Bank fees|Unrestricted
-
3,103
125
1,773
-
320
-
24|Activities
undertaken directly
Support costs
Total funds 2024
Total funds 2023
£
£
£
£
102,110
-
102,110
172,738|
|---|---|---|
|||102,110
-
102,110
172,738|
|||Restricted
Total 2024
Total 2023
4,250
4,250
11,300
88,305
91,408
154,483
-
125
313
-
1,773
1,216
-
-
654
-
320
5,090
4,530
4,530
-
-
24
162
97,085
102,430
173,218|
||5,345||
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The Foundaton for Forgiveness and Reconciliaton Registered Charity 1182072 Notes to the Accounts For the year ended 31 March 2024
8. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows:
**----- Start of picture text -----**
2024 2023
£ £
Wages and salaries - -
The average head count of employees during the year was 0 (2023 – 0)
9. Trustee remuneration and expenses
For the year ended 31 March 2024 trustee remuneration and expenses were nil (2023 – £nil).
10. Tangible fixed assets
Land and Buildings Total
£ £
Cost
At 1 April 2023 72,148 72,148
Additions - -
---------------------------- ----------------------------
At 31 March 2024 72,148 72,148
============================ ============================
Depreciation
At 1 April 2023 - -
Charge for the year - -
---------------------------- ----------------------------
At 21 March 2024 - -
============================ ============================
Carrying amount
At 31 March 2024 72,148 72,148
============================ ============================
At 1 April 2023 72,148 72,148
============================ ============================
11. Debtors
2024 2023
£ £
Trade debtors - -
Prepayments and accrued income 27,930 45,388
Other debtors – –
27,930 45,388
**----- End of picture text -----**
The Foundaton for Forgiveness and Reconciliaton
Registered Charity 1182072
Notes to the Accounts
For the year ended 31 March 2024
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12. Creditors: amounts falling due within one year
|Deferred Income
13.
Analysis of charitable funds
Unrestricted funds
Unrestricted fund|2024
2023
£
£
28,590
36,014
28,590
36,014
At 31 March 23
Income
Expenditure
Transfers
At 31 March 24
£
£
£
£
£
27,295
4,297
(5,345)
(409)
25,838|
|---|---|
||27,295
4,297
(5,345)
(409)
25,838|
Restricted funds
|Dialogue of Life
Play for Peace
Forgiveness and Peace Journey
Youth with a Mission
DTS
Peace Building Centre|At 31 March 23
Income
Expenditure
Transfers
At 31 March 24
£
£
£
£
£
1,263
4,538
5,818
18
-
- 15,720
35,113
47,881
-
- 28,488
- 1,740
36,389
34,917
268
-
-
4,530
4,530
-
-
-
3,816
3,939
123
-
75,691
-
-
-
75,691|
|---|---|
||59,493
84,386
97,085
409
47,203|
Grant funding was received from Cedar Fund for the Dialogue of Life Project, this is a project with Christian and Muslim youth from the Saida area in South Lebanon. This involved hosting workshops for these young people to participate in a forgiveness and peace journey curriculum specially adapted for an interfaith context.
Grant funding was received from TearFund for the Schools Forgiveness and Peace Project. This project is for building skills of conflict resolution through and psychosocial support through a unique forgiveness-based curriculum.
## The Foundaton for Forgiveness and Reconciliaton
## Registered Charity 1182072
Notes to the Accounts
## For the year ended 31 March 2024
## 13. Analysis of charitable funds continued
Grant funding was received from TearFund for the Play for Peace Project.[This project helps beneficiaries of all ages, but primarily young people, to be able to manage their] own anger and trauma in light of the ongoing crisis in Lebanon and history of violence and sectarianism, equipping communities to be better positioned to help themselves in the future. This project uses football as a proponent to bring young people together from diverse backgrounds, to build relationships, bring hope in the wake of challenges at home or in their communities, and to use sport as a means to develop restorative skills in conflict resolution.
A donation was received for the work of Youth with a Mission. These funds were donated directly to Youth With a Mission to support their charitable objectives.
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Restricted donations were received towards DTS project, a project enabling volunteers to support the education curriculum around peacebuilding/religion.
Peace Building Centre is a fund for the purchase of land, construction and project management of a peace building centre in Lebanon.
|14.
Analysis of net assets between funds
Restricted Income Funds:
Restricted fund
Unrestricted Income Funds
Unrestricted fund
Designated fund
Total Funds|Tangible fixed
assets
Net current assets/
(liabilities)
Total
£
£
£
72,148
-24,945
47,203|
|---|---|
||25,838
25,838
-
-
-|
||72,148
893
86,788|
|||
||72,148
893
73,041|
Total Funds
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Foundation for Forgiveness and Reconciliation
## Registered Charity 1182072
## Independent Examiner’s Report on the Accounts
## For the year ended 31 March 2024
I report to the trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 7 to 16.
## RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND EXAMINER
The company's directors 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.
## BASIS OF INDEPENDENT EXAMINER'S STATEMENT
An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
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 which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.
Louisa Burton ACA
124 City Road
London
EC1V 2NX ...6[th] December 2024...................
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