ALPIIABETICAL ORDER OF LEBANON
(A Company limited by gu&r2nteel
TRUSTEES, REPORT AND FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 DECEMBER 2021
Company No: 12373898
Charity No.. 1194128

ALPHABETICAL ORDER OF LEBAF40N
FOR THE YEAR ENDED 31 DECEMBER 2021
CONTENTS
Pages
Legal and administrative infomiation
Trustees. report
Independent examiners, report
Siaiemeni of Financi￿ A¢tivities
Balance sheet
Cath Flow Statement
Notes to the financial statements
8-12

ALPHABETICAL ORDER OF LEBANON
LEGAL Af4D ADMINisfiL4TIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2021
LEGAL AND ADmIlYI￿RATIVE IP4FORMATION
General IllformAtio
Alphabetical Ord¢r of Lebanon
32 The Woodlands
Esher
Su￿¢Y.
KTIO 8DB
Registered orriee
12 The Woodlands
Esher,
Suryey,
KTIO 8DB
www.al habeticalorder.or
enl
Regist¢r¢d Charity No..
Company No..
1194128
12373898
Current Executive Committee rfrustee5)
J Bahout
MA Chidiac
M Chidiac
A Murr
S Yazigi
F Haddad
Auditor
Haysmacintyre LLP
10 Queen Strttt Place
London
EC4R IAG
B8nk
BEMO
26, Boulevard Royal L-2449 LuxemEourg

ALPHABETICAL ORDER OF LEBANON
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DEcEI￿BER 2021
The Trustee5 present their rerM)rt and the f￿ancial statements for the year ended 31 December 2021.
The Gharitable Company wa5 Incorporat￿ on 20 DeceTnber 2019. The a￿Ount$ have be¢n prepared for th¢ year to 31
December 2021. with comparatives forthe period from 20 December 2019 10 31 December 2020. The charitable company
received charitable status on 19 April 2021.
The financial statements comply with lh¢ Charities Act 2011. th¢ Companies Act 2006, the Memorandum and Articles of
Association. and Accounting and Reporting by Charities.. Statement of Re¢ommended Practice applicable to charities
preparing theiraccounts in accordance with the Financsal Reportln8 Standard applicable in the UK and RepLiblic of Ireland
(FRS 102) (Second Edition) eff¢¢tive l January 2019.
Ob'ectives and i?Ctivities
Alphal*tica5 Ordevs purpose is to provide individuals in Lebanon, especially young people. from lower-in￿rne
backgrounds with the ¢ducation and th¢ m¢ans to better their lives and improve the prospects of their famili¢s and
communities.
The charity gratits tuition subgidies to school children. administers school dev¢lopment aid and manages education and
poverty relief projects.
.Publi¢ B¢nefit St#tem¢nt
The Trusteesof Alphabetical Orderof Lebanon confim) that ihey have complied with the duty in Section 17 ofthe Charities
Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the
activitie5 undertaken by the Charity.
AehieYementS And erfortnAnte
In 2021 the charity has raised funds from ¢orporaie. Associative and individual donors, and has subsidised th¢ 2020-2021
academic year tuition fte5 of169 ￿h(K)Ichildren from lower-income families at four Leban¢s¢ s¢hools loc*ed in Beirut,
Tripoli, Tyre and the Bekaa.
In September 2021 Alphabeti¢al Order launched its web-based campaign and digital payment plarform that 8IIow5 donors
internationally to support the education of children from low-income backgrouThds at any school of their choice registered
Otl the platfomi.
FinAncial review
includin
reserves
olic
The results for the year are shown in the Statement of Financial Activities on page 5. There was a deficit of $17.890 in the
year (31 Decemb¢r 2020." surplus of $51,640). The Statement of Financial ActlVLties shows income for the year of S35.579
{2020.. $130.96T) and expenditure of $53,55912020: $79,327).
Th¢ Tru5te¢5 confirnj that they have identified and reviewed the major risk to which the charity is expBed and hav¢
established systems to mitl8ate those risks. such as re8ular meetings of the Board of Trustees and the use of Professional
advisors where necessary. These include ensuring that the Board is appropriately fulfilling its reS￿nSIbIlitieS under the
Companies Act 2006 and Charities A¢t 2011.
At 31 Decetnber 2021 the Charity held total ￿ndS of $33,660 (2020.. $51,640) of which $8,831 comprised restricted funds
(2020.. Snil). The retnainin8 funds of $24,289 (2020-. $51,640) romprise the free resetves of the charity. Given that the
Charity has few CoTn￿l￿ed costs and that the majority of the expenditllre is in relation to grants and donations which are
made having considered the funds availBblc to the TTUStees. the Trusiees are satisfied that ttie level of reseryes is
appropriate.

ALPILIBETICAL ORDER OF LEBANON
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Structure tsovern.lnee and munaoement
The Charity is registered with the Charity Cotntnissiotl and is also a company limited by gllarantee. The Memorandllm and
Articles of Association of the Company constitute thc governing document. The governing b￿Y of the Charity is the Board
of TTUStees.
The Trustees are rc5ponsible for setting strategses and policies for the charity and for ensuring that these are implemented.
During the year of these financial 5tatetnents and the previou5 yeaT the Charity did nor employ any Staff and the day to day
management of the Charity was carried out by th¢ Trustees. The Tru5te¢s are appointed by the ttvstee$. p¢r the Goveming
Document.
Res
0Thsibilities of Trustees
Th¢ TNstees, as directors of the chaTitabl¢ company. are Tesponsible for PTeparittg The Trustees Report and the financial
staiements in a¢cordance with applicable law and regulations.
Company law requires the director5 to prepare fLnan¢ial $tateTnents for ea¢h flnancial year. Under that law the directors
have electcd to prepare the financial 5tatement5 in accordance with Uniied Kingdom Generally Accepted Accounting
Practice (United Kingdom Accounting Standards and applicable law). Under ¢ompany law the directors must not appTOV¢
the financial statements unless they are satisfied that they give a true and fair view of the stste of affairs of th¢ Company
and of the profit or loss of the company for that period. In preparing these finatlcial statements, the diiectOTS ate required
to..
select suitable accounting policies and then apply them ¢onsist¢nily'
• obsetve the methods and principles in the Charities SORP.
• make judgments and a¢¢ounting estimates that are reasonable and prudent-
State whetherapplicable UK Accoutlting Sta]]dardshave been follow¢d, subject to any material departures disclosed
and explained in the finaThcial statements.
prepare the financial statements on the going concern basis unless it is inappropriat¢ to presume that the eompany
will continue in business.
The directors are responsible for keepin8 adequatc accounting recordsthat are suffi¢ient io show and explain th¢ company's
transactions and disclose with reasonable accuracy at any time the financial position of the company and ¢nable them to
ensur¢ that the finan¢ial statemeois comply with th¢ Cojnpanies Act 2006. They are also respons2ble for safeguarding the
assets of the company and hence ftir iaking reasonable steps for the prevention and detectiotl of fraud and other
irregularities.
Approv¢d by the Trllst¢¢s on 26 September 2022 and signed on their behalf by
M Chidiac, Trustee

ALPHABETICAL ORDER OF LEBANON
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
l Teport to th¢ TTUStees on my ¢xamination of the ac¢ounts of Alphabetical Order of Lebanon for the year ended 31
December 2021 which are set out on pages 5 to 12.
Respectlve respon$ibiliti¢s of tru$t¢es and ex9miner
The trustte5 {who are also the diTecton ofthe company forthe purpos¢sofcompany law) are responsible forthe preparation
of the accounts in accordance with the wuirettLent5 ofthe Companies Act 2006 C'the 2006 Act"). The tnjstees are satisfied
that an audit is not required for this ycar under section 14412) of the Charities Act 2011 (the 2011 A¢t) and have chosen
instead to have an independent examination.
Having Satisfied Tny5elf that the accounts of the ¢haritable company are not required to b¢ audited under Part 16 of th¢
2006 Act and are eli8ible for independent examinatlon. E report in respect of my examination of the charitable company's
a￿OUnts as carried out under section 145 of the 2011 Aet. In caryingout my exatnination I have followed th¢ requirett2ents
of the applicable Directions given by the Charity Commission under stttion 145{5)(b) of the 2011 Act.
Independent examiner's ststement
I can confjrm that l asn qualified to undertake the examinaiion because l am a registered member of The Institute of
chart￿ed Accountants of Scotland whieh is one of the listed bodie5.
I have ¢ompleted my examination. l ¢onfimi that no matters hav¢ come to my attention giving me cause to believe that in
any material respect..
accounting records were not kept in respect of the Company as required by section 386 of the 2006 A¢t' or
the accounts do not accord with those records. or
thc accounts do ￿0t comply with the accounting requirements of se¢tion 396 of the 2006 Act other than any
r¢qllirement thatthe accounts give a'true and fair view which is not a matter con5ideTed as part of an independent
examination. or
the accounts have not been prepared in accordan¢¢ with the methods and prineiples of the Statement of
Recommended Practice for accounting and repO￿llg by ¢harities applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland (FRS 102)-
I not¢ thatthe prior year comparative fjgureswere not subjectto independent examinatiott on the groundsthai Alphabetical
Order of Lebanon did not receive charitable status until 19 April 2021 and accordingly there was no statutory requirement
for independent examinaiion. Aside from this, I have no concerns and have come across no other matters in connection
with the exaTtJinaiion to which attention should be drawn in this report in order to enable a proper understanding of the
account5 to be reach￿.
Steven Harper CA DChA
Hay5maGintyre LLP
10 Queen Street Place
London
EC4R IAG
Date.. 27 Septeinber 2022

ALPHABETICAL ORDER OF LEBANON
STATEMENT OF FINAf4CJAL AcfiviTIES Uneorporating Income and Expenditure a¢count}
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
Total
Futsds
2020
Totsl
FuDds
Restrlcted
FuDd5
UMrestriet¢d
Funds
INCOME FROM:
Notes
Donations
8,831
26,748
35.579
130,967
Totsl
8.831
26,748
35,579
130,967
EXPENDITURE ON:
Ch#ritsble txpenditure:
Development costs
53.559
53,559
79.327
Totsl
53559
53.559
79.327
Net movement in fund$
8,831
{26,811)
(17,980)
51,640
Transfer between funds
Recon£ilRation of funds
Total funds brought forward
51.640
51,640
Tol41 funds carried fonvard
8,831
24,829
33,660
51,640
Th¢ stot¢ment of financial activities includes all gains and105ses recognised in the year.
All irt¢ome and expenditure derive from continuing aciivities.
Notes on page$ 8 to l2 form an integral part of these a¢counts.

ALPHABETICAL ORDER OF LEBANON
Company Number: 12373898
BALANCE SHEET
AS AT 31 DECEMBER 2021
Charity
2021
2020
Note5
CURRENT A&8ETS
Debtors
Cash at bank and in hand
8,376
34,569
60.947
42.945
60,947
CREDrfoRS: amounts falling du¢
within one year
(9,285)
(9,307)
NET CURRENT ASSETS
33.660
51.640
r4ET ASSETS
33.660
51,640
FUNDS
Restricted fund5
Unrestticted funds
8,831
24,829
51,640
33,660
51,640
The Directors state..
(a) For the year ended 31 Dtrxmber 2021 ihe Charitable Company wos entitled to ¢x¢mptioTh under SectjOD 477 of the
Companies Aci 2006.
(b} rjo notict from DiT￿tOrS requiring an audit ha5 been dtposited under s￿tion 476 of the Companies A¢t 2006.
(c) the Director5 acknowledge their responsibilities for..
(i) ensurtng that th¢ chariiabl¢ ¢ompany keeps a¢¢oun¢ing Te¢ords wha¢h Comply with Section 386 of the Compani¢5 A¢t
2006, and
(li) preparing financial #atements which give a true and fair view of the slate of affairs of the charttable company as at the
end of the financial year, and of its income and exp¢nditur¢ for the fInancial year. in accord8n¢e with the requirernents of
Sections 394 and 395 and which othenYi5e comply with the requirement5 of the Colnpanies Acr 2006 relaiing to accounts.
so far as applicable to the charitable company.
(d) The accounts have bEen prepared in accordanc¢ with the special provisions relating to small companies wiihin Part 15
of th¢ Compatties A¢t 2006
The finan¢ial siat¢ments were approved and authoris¢d for issu¢ by the Trnstees on 26 Septeinber 2022
and signed on their behalf. by-.
M Chsdiac
Tn￿te¢

ALPHABETICAL ORDER OF LEBANON
CASH FLOW sTATE￿￿￿T
FOR THE YEAR ENDED 31 DECEMBER 2021
Total funds
2021
Totsl funds
2020
C35h in flow5 from operating activitie5
(26.3781
60.947
Cash flows from investing a¢tivitles:
cAfh provlded by (usedlh) lftvesilhR acilvilles
Increase in CAsh and cash equivalents in the reporting
period
(26.378)
60,947
Cish And tash equivalents #t the beginning of tbe
reporting period
60.947
C#$h and cash equival¢nts at the ¢nd of the reporting
period
34.569
60,947
2021
2020
Reconciliation of net moverneDt in funds to eash fltsw
from operating activitie5
Net movement in funds
(Increase)/decrease in debtors
Jncreasel(de¢reas¢l in ¢r¢ditors
(17.980)
18.3781
(20)
51,640
9,307
Net c#$h provided by in operating activities
126,378}
60.947
An&lysis of cash 8nd c95h equivglents
2021
2020
Cash in hand
34,569
60,947
Total cash tash equivalents
34569
60.947

ALPHABETICAL ORDER OF LEBANON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE TrTAR ENDED 31 DECEIKBER 2021
ACCOUNITNG POLICIES
B#si$ of Preparation
The financial 5t&tetnents have been prepared in accordancewith Accountin8 and Reportingby ChaTiti¢s'. Statement
of Recommended Prdctice applicable to charities preparing their accounts in accordance with the Finao¢ial
Repx)ning Stsndard applicable in the UK and Republi¢ of Ireland IFRS 102)- (Charities SORP (FRS1021). the
Financial Rekx)rt2ng SiandaTd applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act
2006.
Alphabetical Order of Lebanon m¢¢ts the d¢fJnition of a public benefit entity under FRS102. Assets and liabilities
are Lllltially recogni5ed at historical cost or transaction value unles5 Otherwise stated in the relevant accounting
policy notCS.
Going concern
During the year ended 31 December 2021 the charity made a defJc2t of $17,980 {2020.' surplus $51,640) and had
retained Lssets of S33,660 (2020-. $51,640) as at that date. The finan¢io1 statements have been prepared on a going
concern basis, and ihe trustees are satisfled that they have not identified any mateTial uncertainties in relation to
this. The tmstees note that the ¢haTity has few ongoing committed expense atld that grants made vary depcndin8
on the funds available. The trustees have reviewed the charity's liabilitie5 over the next 12 months and consider
the or8anisation to be a going concern.
Company st#tu$
The company is a company limited by 8uar8ntee registered in England and Wales, and a charity re8lStered with
the Charity Commission.. The members of the company are the trustees named on page l. In the event of the
company bEing wound up. the liability in respect of the guarantte i5 litnited to $1 per member of the company.
Fund aecounting
General funds are unrestricted filnds which are available for use at the discretion of the Trustee5 in furtheran¢¢ of
th¢ g¢neral obje¢tiv¢s of lh¢ ¢ompany and which have not been designated for other purFOS¢S.
Restri¢ied funds are funds which are to be used in accordance with specific restric¢ions imposed by donors which
have been raised by the company for particular pUr￿5¢S. The c05t of raising and administering such fund5 are
charged against the specific ￿lld. The aim and use of each restricted fvnd is set out in thc notes to the financial
statem¢nts.
Income
All in¢om¢ is rewgnised on¢¢ th¢ ¢harity has ¢niitl¢ment to income, it is probable that incom¢ will b¢ received
and the amount of inwme receivable can be measured reliably.
Expenditure
All expcnditure is accounted for on an accrnals basis and ha5 been included under expense categori¢s that
38gr¢gate all wsts for allocation to a¢tiviti¢s. Where costs ¢annot E¢ dire¢tly attributed to particulara¢tivities they
have been allocated ot) a basis consisient wilh the use of the resources. Direct Costs, including directly attribuiable
Salaries, are allocated on an actual basis to the key strategic area of activity. Overhead5 and other salaries are
allocated between the expenses headings on the ba5i5 of time spent.
Support costs ar¢ those costs incuJr¢d dir¢ctty in support of expenditure on the objects of the Charity And are
allocated on the basis of staff cost. Governance costs are those incurred in connection with enabling the Charity
to comply with external regulation, constitutional and statutory requirements and in providing support to th¢
Trustees in the di&¢harge of their statutory duties are tsow ap]x)rtioned on the s8me basis as the support costs.
Foreign eurrencie5
rransactions in foreign currencses are recorded at the rate ruling at the date of the transaction. Monetary wets
and liabilities are retranslated at the rat¢ of exchange wling at th¢ balance Sheet date. All differenc¢s ar¢ taken to
the SOFA.
The company'5 functional and presentational currency is USD.

ALPHABETICAL ORDER OF LEBANON
NOTES TO THE WINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
VAT
The charity is not registered for VAT and expenses therefore include an element of irrecoverable VAT.
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 du¢.
Cash gt bank and in hgnd
Cash ai bank and ¢ash in hand includes wh and short tern highly liquid investments.
Creditors and provision5
Creditors and provision5 are recogni5ed where the charity has a present obligation resulting from a past event that
will probably result in the transfer of funds tt) a third paity and the amount due to settle the obligation can be
me&sured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
a]lowing for aThy trade discounts due.
Volunteers
The average monthly number of volunteers, includin8 tru5tee5. during the year was 1712020- 17).
21121
No.
2020
P40.
TTUStees
Volunteers
17
17
E5tirnates and Judgements
Estimates and judgements are continually evaluat￿ and are basrd on historical experience and other factors, including
expectations of future events that are believed to be reasonable under the circumstan¢es. Although these estimates are
based on the tsi&e¢'s b¢st knowledge of the amount, events or actions, actual results ultimaiely differ from these
estimates. The Twsiees do not consider there io be any Tnateri21 estimates atMI judgements.
CHARITABLE ACTIVITIES
Restrieted
Funds
Unrestrleted To¢21 funds
Funds
2021
Total funds
2020
Donations
8,831
26,748
35,579
130,967
8,831
26,789
35.579
130.967
PRIOR YEAR ACTIVITIES
Restricted
Fuuds
Unrestricted
Funds
Totsl fuDd5
2020
Donations
130,967
130.967
130,967
130,967

ALPHABETICAL ORDER OF LEBANON
NOTES TO THE FINANCIAL STATEMEf4TS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
3(a) CURREf4T YEAR EXPENDITURE
Direct
Costs
Support
Costs
Total funds
2021
Total fund$
2020
CharitibIe expenditnr¢
Developmeni cosls
27,653
25,906
53,559
79,327
Total expenditure
27.653
25,906
53,559
79,327
L¢gg1 &
Professional
eo$t$
Total eosts
2021
Total ¢o$ts
2020
Other Costs
SUPPORT COSTS COMPRISE OF:
Operational costs
925
24,981
25.906
33,614
925
24,981
25,906
33,614
3(b) PRIOR YEAR EXPENDrruRE
Direct
Costs
Support
Costs
Total funds
2020
Charitable expenditure
Development costs
45,713
33,614
79.327
L¢gal &
Professional
C05tS
Total costs
2020
Other Costs
SUPPORT cosrs COMPRISE OF:
Operydtiona] costs
16,890
16,724
33,614
3(e) OTHER COSTS INCLUDE
2021
20211
Governance c05t5 (Note 4)
Website and marketing
Bank charges
{GainyLoss on foreign ¢xchange
6,888
14,722
575
2.796
9,110
7.853
788
{1.027)
24.981
16,724
10

ALPHABETICAL ORDER OF LEBANON
NOTES TO THE FINANCIAL STATEMEf4TS (eontinM¢d)
FOR THE YEAR ENDED 31 DECEMBER 2021
GOVERNANCE COSTS
2021
2020
Audit & accountancy service5
6.888
9,110
TAXATION
The ¢haTltabl¢ ¢ompany is ¢xempt from ¢or]y)ration tsx Is all its income is charitable and is applied for charitable
purw5es.
DEBTORS
Charity
2021
2020
Other debtors
8,376
CREDITORS: amounts falling du¢ withill
one year
Charity
2021
2020
Other creditors
Accruals
21
9,285
9,286
9,285
9,307
RELATED PARTY NOTE
During the p¢riod there w¢re no reiat¢d party transactions to note.

ALPHABETICAL ORDER OF LEBANof4
NufES TO THE FINANCIAL STATEMENTS {tontinudl
FOR THE IfAR ENDED 31 DECEMBER 2021
STATEMEIYTOF FUNDS
CURRENT YEAR
Brought
Fonyard
Incomt
Expenditure
Trdnsfer5
Carried
Forwird
GENERAL FUNDS
General Charitable funds
5l.640
26,748
153.5591
24,829
Tot%1 general fuDd5
51,640
26,748
(53.559}
24,829
RESTRtcrED FUNDS
Education Lebanon
8,831
8,831
Total restricted funds
8,831
8,831
Su￿0￿1ARy OF FUNDS
G¢neral ￿ndS
Restri¢ted funds
51,640
26,749
8,831
153,559)
24,829
8,831
Totsl fund5
51.640
35.579
(53.559)
33.660
STATEMENTOF FUNDS
P￿OR YEAR
Brought
Forward
lrtcome
Exptttdi￿rC
TraD5fers
Carried
Fonvard
GENERAL FUNDS
General charitable funds
130.967
{79.327)
51.640
Total gener•1 funds
130,967
(79.327)
51.640
During the year there was no restricted expenditure.
Th¢r¢ was no restricted income or expenditure in the ryeviou5 year.
12