LIVING MESOPOTAMIA CIC

Company limited by guarantee

Company Registration Number:
12317643 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

LIVING MESOPOTAMIA CIC

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

LIVING MESOPOTAMIA CIC

Balance sheet

As at 31 August 2025

Notes 2025 9 months to 31 August 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors:   0 0
Cash at bank and in hand: 30,129 9
Investments:   0 0
Total current assets: 30,129 9
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 3 ( 6,674 ) 0
Net current assets (liabilities): 23,455 9
Total assets less current liabilities: 23,455 9
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 23,455 9
Members' funds
Profit and loss account: 23,455 9
Total members' funds: 23,455 9

The notes form part of these financial statements

LIVING MESOPOTAMIA CIC

Balance sheet statements

For the year ending 31 August 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 27 October 2025
and signed on behalf of the board by:

Name: Caroline Sandes
Status: Director

The notes form part of these financial statements

LIVING MESOPOTAMIA CIC

Notes to the Financial Statements

for the Period Ended 31 August 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.

LIVING MESOPOTAMIA CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 9 months to 31 August 2024
    Average number of employees during the period 1 1

LIVING MESOPOTAMIA CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Creditors: amounts falling due within one year note

2025 9 months to 31 August 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 5,500 0
Accruals and deferred income 0 0
Other creditors 1,174 0
Total 6,674 0

COMMUNITY INTEREST ANNUAL REPORT

LIVING MESOPOTAMIA CIC

Company Number: 12317643 (England and Wales)

Year Ending: 31 August 2025

Company activities and impact

Living Mesopotamia started two heritage conservation projects in Iraq this year. The first, Khan Bani Saad, funded by the Aliph Foundation, Geneva (https://www.aliph-foundation.org/ ) is a historic building conservation project to restore a ruined seventeenth century caravanserai that is located in central Khan Bani Saad, and gives the town its name. The site was badly affected by Iraq’s recent conflicts through lack of maintenance, and a car bomb in 2015. The first phase of the project has now been completed, resulting in the site being documented and secured. We have generated new information about the site in terms of its history and produced a full photogrammetric record which is shared with the local State Board of Antiquities and Heritage office, and provided around 350 hours of work for local workers. In addition we have provided training for eight architecture students from the local Diyala University in the basics of historic building conservation. The second project, Khan Musalla is funded by the British Council’s Cultural Protection Fund. This is also an historic building conservation project of a ruined 19th century caravanserai to provide photogrammetry training and to support the restoration works being carried out by the local State Board of Antiquities and Heritage (SBAH). This is a short project that will be completed by the end of December 2025; so far we have carried out a complete photogrammetry survey, with training provided to six SBAH employees, and currently the restoration works are being done, providing around 200 hours of work for both local and skilled workers, which is also helping to train workers and to preserve traditional building skills.

Consultation with stakeholders

The primary stakeholders for both sites is the State Board of Antiquities and Heritage, Iraq. For both projects, the local office – Diyala for Khan Bani Saad and Najaf for Khan Musalla, work with us on the projects. They are fully consulted for every step of the project, and their requirements and advice are taken fully on board. In addition at Khan Bani Saad, we are carrying out interviews and informal consultations with local residents who have visited the site while we are working there, and in addition we have also carried out some consultations with local business owners. The local governor has also been consulted and has visited the site. This will feed into the long-term plans for the site, post conservation. For Khan Musalla, we are in the process of carrying out, in conjunction with the University of Kufa, a community research project which involves interviewing members of the local community and other stakeholders. This is to ascertain their views on the site, if and how they visit the site, and how they would like to see it improved. This will all be incorporated into a final report for the local SBAH office.

Directors' remuneration

Caroline Sandes received £12,450 gross remuneration in the year.

Transfer of assets

No transfer of assets other than for full consideration

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

And signed on behalf of the board by:
Name: Caroline Sandes
Status: Director