Cambridge Middle East and North Africa - Charities report

REGISTERED COMPANY NUMBER: 12116147 (England and Wales)

REGISTERED CHARITY NUMBER: 1198630

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CAMBRIDGE MIDDLE EAST AND NORTH AFRICA

FORUM LTD

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

to

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

14

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12116147 (England and Wales)

Registered Charity number

1198630

Registered office

Parker Russell, Level 30

The Leadenhall Building

122 Leadnehall Street

City of London

London

EC3V 4AB

Trustees

P Kurath Director

S Z Roiter Jesner Student

Company Secretary

J N Keisner

Independent Examiner

Jason Parker MA, FCA

Parker Russell UK

Chartered Accountants

Level 30

The Leadenhall Building

122 Leadenhall Street

City of London

EC3V 4AB

Approved by order of the board of trustees on 30 April 2026 and signed on its behalf by:

P Kurath - Trustee

Independent examiner's report to the trustees of Cambridge Middle East and North Africa Forum Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Jason Parker MA, FCA

Parker Russell UK

Chartered Accountants

Level 30

The Leadenhall Building

122 Leadenhall Street

City of London

EC3V 4AB

30 April 2026

2025

2024

Unrestricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS

FROM

Donations and legacies

88,549

50,999

Investment income

2

6,534

-

Total

95,083

50,999

EXPENDITURE ON

Raising funds

3

128,878

101,802

NET INCOME/(EXPENDITURE)

(33,795

)

(50,803

)

RECONCILIATION OF FUNDS

Total funds brought forward

107,772

158,575

TOTAL FUNDS CARRIED
FORWARD

73,977

107,772

2025

2024

Unrestricted

Total

fund

funds

Notes

£

FIXED ASSETS

Investments

8

32,000

-

CURRENT ASSETS

Debtors

9

2,488

78,705

Cash at bank

53,813

39,716

56,301

118,421

CREDITORS

Amounts falling due within one year

10

(14,324

)

(10,649

)

NET CURRENT ASSETS

41,977

107,772

TOTAL ASSETS LESS CURRENT
LIABILITIES

73,977

107,772

NET ASSETS

73,977

107,772

FUNDS

11

Unrestricted funds

73,977

107,772

TOTAL FUNDS

73,977

107,772

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 30 April 2026 and were signed on its behalf by:

P Kurath - Trustee

1.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	INVESTMENT INCOME

2025

2024

£

Deposit account interest

41

-

Curr asset inv income

6,493

-

6,534

-

3.	RAISING FUNDS

RAISING DONATIONS AND LEGACIES

2025

2024

£

Trustees' remuneration etc

75,040

47,073

Consultancy

12,389

15,414

IT and computer expenses

924

798

Travel and subsistence

23,601

22,567

Insurance

314

Advertising

3,047

3,680

Accountancy

8,675

6,355

Postage and stationery

420

157

Writer and researcher costs

1,648

3,760

Legal fees

1,106

1,640

Support costs

1,714

44

128,878

101,802

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

Consultancy

12,389

15,414

IT and computer expenses

924

798

5.	TRUSTEES' REMUNERATION AND BENEFITS

2025

2024

£

Trustees' salaries

72,774

46,004

Trustees' social security

652

-

Trustees' pensions paid

1,614

1,069

75,040

47,073

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Administration

2

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

50,999

EXPENDITURE ON

Raising funds

101,802

NET INCOME/(EXPENDITURE)

(50,803

)

RECONCILIATION OF FUNDS

Total funds brought forward

158,575

TOTAL FUNDS CARRIED
FORWARD

107,772

8.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

MARKET VALUE

Additions

32,000

NET BOOK VALUE

At 31 July 2025

32,000

At 31 July 2024

-

There were no investment assets outside the UK.

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

974

78,705

VAT

1,514

-

2,488

78,705

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

3,174

-

Social security and other taxes

4,290

2,827

Other creditors

3,160

2,576

Accrued expenses

3,700

5,246

14,324

10,649

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1/8/24

in funds

31/7/25

£

Unrestricted funds

General fund

107,772

(33,795

)

73,977

TOTAL FUNDS

107,772

(33,795

)

73,977

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

95,083

(128,878

)

(33,795

)

TOTAL FUNDS

95,083

(128,878

)

(33,795

)

Comparatives for movement in funds

Net

movement

At

At 1/8/23

in funds

31/7/24

£

Unrestricted funds

General fund

158,575

(50,803

)

107,772

TOTAL FUNDS

158,575

(50,803

)

107,772

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

50,999

(101,802

)

(50,803

)

TOTAL FUNDS

50,999

(101,802

)

(50,803

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/8/23

in funds

31/7/25

£

Unrestricted funds

General fund

158,575

(84,598

)

73,977

TOTAL FUNDS

158,575

(84,598

)

73,977

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

146,082

(230,680

)

(84,598

)

TOTAL FUNDS

146,082

(230,680

)

(84,598

)

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2025.