Contents of the Financial Statements

for the Period Ended 31 December 2021

Directors' report period ended 31 December 2021

The directors present their report with the financial statements of the company for the period ended 31 December 2021

Directors

The directors shown below have held office during the whole of the period from
1 January 2021 to 31 December 2021

The director shown below has held office during the period of
27 July 2021 to 31 December 2021

The director shown below has held office during the period of
11 June 2021 to 9 December 2021

The director shown below has held office during the period of
25 May 2021 to 31 December 2021

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
26 July 2022

And signed on behalf of the board by:
Name: Julia Helou
Status: Secretary

Balance sheet

As at 31 December 2021

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2021

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  tangible fixed assets are stated at cost less depreciationdepreciation is provided at rates calculated to writeoffice equipment thirty three point thirty three per cent straight lineassets are depreciated for a whole year in the year of acquisition and not at all in the year of disposal items costing less than five hundred pounds are not treated as fixed assets but instead are charged as expenses in the year in which they are purchased

  Other accounting policies

  Accounting Policies1. Accounting ConventionThe financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by guarantee and therefore has also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP), the Companies Act 2006 and Charities Act 201 1 . The financial statements are prepared in sterling, which is the functional currency of the charity. Amounts presented are rounded to the nearest pound.2.Going ConcernThe trustees have assessed whether the use of going concern is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. In particular, the trustees have considered the charitable company's forecasts and projections and have taken account of pressures on grant income. After making enquiries, the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements.3.IncomeIncome represents interest received, donations, fundraising activities and exchange gains. It is included in the Statement of Financial Activities on a receivable basis, when there is evidence of entitlement, the receipt is probable, and the amount can be measured reliably.Income from legacies is recognised when probate is granted, there is probability of receipt and there is ability to estimate with sufficient accuracy the amount receivable.Gifts in Kind represent donated facilities and goods which are recognised when receivable and are included at the value to the charity where this can be quantified and a third party is bearing the costs.4. Resources ExpendedResources expended are included in the Statement of Financial Activities on an accruals basis. Most expenditure is directly attributable to specific activities and has been included in those cost categories. Costs attributable to more than one activity are allocated on the basis set out in note 5.Grants to partner organisations are included in the Statement of Financial Activities when payment is incurred, as defined in the terms and conditions for the grant.Support costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements such as board meetings and audit. They include a proportion of the costs of management and administrative staff based on estimated time spent.5. Fund AccountingUnrestricted general funds can be used in accordance with the charitable objects at the discretion of the trustees.Restricted funds are those given for a particular purpose, they can only be used for that purpose. Details of the restricted funds are given in note 1 1 and the Trustees report.6. Foreign Currency TranslationMonetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the Statement of Financial Activities.7. Critical Accounting Estimates and Areas of JudgementIn the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.8. Financial InstrumentsCash and cash equivalentsCash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.9. Debtors and creditorsDebtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

Notes to the Financial Statements

for the Period Ended 31 December 2021

• 2. Employees

  	2021	2020
  Average number of employees during the period	2	2