LIWAN FOR CULTURE AND DEVELOPMENT CIC

Company limited by guarantee

Company Registration Number:
15437679 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2025

Period of accounts

Start date: 24 January 2024

End date: 31 January 2025

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Balance sheet

As at 31 January 2025

Notes 2025


£
Fixed assets
Tangible assets: 3 7,127
Total fixed assets: 7,127
Current assets
Cash at bank and in hand: 2,701
Total current assets: 2,701
Creditors: amounts falling due within one year: 4 ( 11,238 )
Net current assets (liabilities): (8,537)
Total assets less current liabilities: (1,410)
Total net assets (liabilities): (1,410)
Members' funds
Profit and loss account: (1,410)
Total members' funds: ( 1,410)

The notes form part of these financial statements

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Balance sheet statements

For the year ending 31 January 2025 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.

This report was approved by the board of directors on 15 October 2025
and signed on behalf of the board by:

Name: Mehair Kathem
Status: Director

The notes form part of these financial statements

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 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

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 25% on reducing balance

    Other accounting policies

    Basis of preparing the financial statements These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 2. Employees

    2025
    Average number of employees during the period 0

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Notes to the Financial Statements

for the Period Ended 31 January 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 7,956 7,956
Disposals
Revaluations
Transfers
At 31 January 2025 7,956 7,956
Depreciation
Charge for year 829 829
On disposals
Other adjustments
At 31 January 2025 829 829
Net book value
At 31 January 2025 7,127 7,127

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Notes to the Financial Statements

for the Period Ended 31 January 2025

4. Creditors: amounts falling due within one year note

2025
£
Other creditors 11,238
Total 11,238

COMMUNITY INTEREST ANNUAL REPORT

LIWAN FOR CULTURE AND DEVELOPMENT CIC

Company Number: 15437679 (England and Wales)

Year Ending: 31 January 2025

Company activities and impact

During this financial reporting period, Liwan for Culture and Development completed a major project to support Iraq’s House of Manuscripts, housing 47,000 manuscripts representing different periods of the country’s history. The project included several components, including procurement of professional shelving units to house these manuscripts. The manuscripts, some dating from the Abbasid period, were previously in unsuitable lockers, which were not designed for this unique and precious written heritage. The shelving units ordered were delivered to the Iraq Museum and contained over 1000 boxes. They were assembled on site by a team of experts who equipped three rooms. The rooms were also rehabilitated in terms of fire-safety and decor. Liwan for Culture and Development also purchased a significant amount of conservation materials and equipment for the House of Manuscripts’ Conservation Department. This was procured from multiple countries, including Japan and the United Kingdom. Other large purchases included professional dehumidifiers and anti-dust equipment for the manuscript’s storage rooms at the Iraq Museum. Our organisation also provided specialised conservation training, delivered by an Italy-based expert who visited Baghdad to deliver bespoke training on preventive conservation and the use of specialised equipment purchased for this project. In addition to the above, Liwan also produced several studies and assessments regarding manuscripts and written heritage in Baghdad. This project was financially supported by the Swiss based organisation ALIPH and by the French National Library (Bibliotheque nationale de France). During this financial reporting period, Liwan for Culture and Development also started several activities to rehabilitate Khan Marjan in historic, central Baghdad, a 14th century caravanserai (or inn). Components of the project during this period included emergency support to stop water-flooding at the site, which is suffering from water ingress and a high-water table. The organisation also worked to remove rubbish and rubble which had been dumped at the site. Professional documentation was also completed, the first of its type regarding the site. A study and assessment of the damage and the conditions of Khan Marjan was also initiated, with a view to its eventual conservation. This project was financially supported by the Swiss based organisation ALIPH.

Consultation with stakeholders

Stakeholders include the general public in and around Khan Marjan, one of the project’s Liwan is currently working to rehabilitate. Liwan conducted studies and liaison efforts to speak with local communities, including traders and ordinary persons who visit the area surrounding Khan Marjan. This is important to better understand adaptive reuse of the site, once it is conserved, and also to understand people’s perspectives about the conservation of the site. Other stakeholders include archaeologists and architects, and the State Board of Antiquities and Heritage, which is custodian of the site that Liwan has been in regular communication with for the purposes of safeguarding and conservation. In terms of the House of Manuscripts project, stakeholders include researchers who use manuscripts for better understanding the written past and Iraq’s heritage. Also beneficiaries include the people of Iraq whose manuscripts are better protected now because of a better equipped House of Manuscripts’ Department of Conservation, the delivery of training for the purpose of protection and safeguarding, and also because of better protection that would result from new shelving units.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
15 October 2025

And signed on behalf of the board by:
Name: Mehair Kathem
Status: Director