Mosaic Rooms

	Page
Reference and Administrative Details	1
Trustees' Report	2—10
Independent Examiner's Report	11
Statement of Financial Activities (including Income and Expenditure Account)	12
Balance Sheet	13
Statement of Cash Flows	14
Notes to the Statement of Cash Flows	15
Notes to the Financial Statements	16—22

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

Mosaic Rooms sets out its purposes as:

“such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.”

Executive Summary

2025 was a year of profound transition for Mosaic Rooms. After seventeen years as a project of the A.M. Qattan Foundation (AMQF), we formally became an independent charity on 17 October 2025 – a milestone that reflects a maturing of the original vision of the Mosaic Rooms’ founders. This involved re-building the governance, financial, legal and operational infrastructure a standalone organisation needs: a new Board of Trustees, new bankers, lawyers and accountants, new systems, and an expanded senior team, including my own arrival as Director in September.

In tandem with this infrastructural work, our building at 226 Cromwell Road closed for a major redevelopment over 2025, to transform our exhibition spaces and to centre our learning and outdoor spaces. The refurbishment includes major interventions like essential fire safety and expanded accessibility infrastructure. It has, in every sense, been a year of foundation-building.

This transition took place against a devastating backdrop for the communities we exist to serve. For our staff, artists, partners and communities with ties to areas of conflict and turmoil in the Southwest Asian/ North African (SWANA) region, Palestine and Lebanon, 2025 brought continued displacement and profound loss, and we are conscious that our own institutional pause coincided with a difficult year for those closest to our mission. Solidarity with Palestine remains central to who we are, and even when, during refurbishment, we lacked a public space of our own, we sought to hold that commitment through our programming and partnerships wherever we could.

Even without a home, Mosaic Rooms did not go quiet. Our creative learning programmes reached families seeking refuge, schoolchildren and young people across London; our Mujaawarah project brought Iraqi women together in ceramics workshops that culminated in a community celebration; our War-Torn Ecologies partnership with Beirut Art Center carried vital work on conflict and ecology to audiences in Cairo, Ljubljana and Croatia; and our bookshop and literary programme kept the conversation around independent Arab and SWANA culture alive on an international stage.

Fundraising this year was necessarily modest, concentrated as we were on the demands of the transition itself. We are grateful to AMQF, whose support carried us as part of the Foundation for the first part of 2025, and to Al-Qattan Charitable Trust, whose partial bridge funding agreement has supported a portion of our core costs, as we became an independent charity, since October 2025. We are now working to diversify this funding through trusts, foundations, individual giving and commercial income.

Looking ahead, we are marking a moment of renewal: from the demanding work of establishing an independent charity to the more ambitious task of building the organisation Mosaic Rooms is now positioned to become. None of this would have been possible without the dedication of our trustees, staff, artists and partners, and the continued support of AMQF, all of whom have helped carry Mosaic Rooms through this pivotal year and uphold its founding belief in the value and vitality of Arab and SWANA culture.

As we reopen our doors in February 2026 with Bouchra Khalili's first UK solo exhibition, Dima Srouji's permanent commission, and the launch of our new Sound Capsule and Playroom, in a redesigned home, and with a broadened public offer, we do so with a firm commitment to the communities we hold and that hold us.

I look forward to welcoming everyone back through our doors.

Pip Day

Director, Mosaic Rooms

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Aims and Objectives - continued

Strategic Objectives

Mosaic Rooms exists to support contemporary Arab and SWANA culture, through the presentation and promotion of the visual, performing and literary arts, and to advance understanding and discourse with and between communities from this region, in diaspora, and the wider public.

In pursuit of our charitable objects, Mosaic Rooms' strategic objectives are:

To present a diverse and critical programme of contemporary Arab and SWANA culture through exhibitions, literary events, and public programmes, developed for and with Arab and SWANA communities and diasporas, while also offering the wider public an informed and nuanced alternative to reductive mainstream representations.

To provide creative learning opportunities for children, families, and young people, through an accessible, artist-led programme centred on sensory exploration, movement, and storytelling.

To build and sustain infrastructure for community-led cultural production, including commissions and a dedicated space for radio, recording, and broadcast, enabling communities to produce and share their cultural output.

To provide spaces for public discourse, exchange, and gathering - including talks, performances, screenings, and an expanded public programme - that support critical engagement with the region's culture, history and lived experience.

To broaden access to independent and community-led publishing, through an expanded bookshop offering space for reading, meeting, and public engagement.

To act in solidarity with communities affected by conflict, displacement, apartheid, and genocide across the SWANA region and its diasporas, understanding Palestine as central to this commitment, and approaching cultural practice as a means of resilience, resistance, and collective response.

To model good practice in solidarity and values-led governance for the wider arts and cultural sector, contributing to sector-level dialogue on the role of cultural institutions in times of crisis.

To secure the organisation's long-term sustainability and independence following its establishment as an independent charity in 2025, including through the redevelopment of its premises to support an expanded and more resilient programme.

Our programming and marketing consistently reach underserved communities—53% of our audience is from BAME backgrounds and 17% identify as Arab, significantly above London’s visual arts averages (9% and 0.2% respectively).

Achievements and Performance

Main Achievements

The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives, and in planning its future activities.

The charity delivers public benefit by:

Advancing public education in contemporary Arab and SWANA culture through a programme of free exhibitions, literary events, and public programming that is open and accessible to all members of the public.

Providing creative learning opportunities to children, families, and young people, free from unreasonable restriction, through an accessible and inclusive programme.

Fostering community cohesion by providing a physical and cultural space where communities from the SWANA region and its diasporas, alongside the wider public, can gather, exchange ideas, and build mutual understanding.

Supporting freedom of expression and public discourse through its public programme, providing a platform for perspectives and cultural production that are underrepresented elsewhere.

Ensuring that its activities and premises - including its galleries, bookshop, garden, and public programme spaces - are open to the public and provided on a basis that does not exclude those on low incomes

70 percent of the Board of Trustees and staff are from the SWANA region or the global south, bringing lived experience and perspectives that reflect the communities Mosaic Rooms serves.

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Main Achievements - continued

The trustees are satisfied that the charity's activities, and its plans for future activities, are consistent with its charitable objects and provide clear and identifiable benefit to the public.

Additional Note

Organisational Transition and Building Redevelopment

2025 was a year of strategic transition. Following seventeen years of continuous public access, the charity's premises at 226 Cromwell Road closed for a major renovation intended to expand and reimagine the organisation's exhibition, events, learning, bookshop and outdoor spaces. A new rent-free rental agreement was signed with the building's owners, Colebrook Properties Ltd, under which the charity is responsible for maintenance, rates, utilities and insurance.

While the building was closed, the charity delivered an offsite programme of creative learning projects, events and publications, and laid the groundwork for new onsite programming from 2026.

Essential fire safety upgrades delayed completion of the building works, pushed the reopening date, which moved from an original target of mid-November 2025 to 18 February 2026. A new brand identity and website, developed with design studio Pentagram, was substantially completed during the year ahead of the relaunch, alongside a communications and PR strategy delivered with agency The Sugar Factory.

Visual Arts

Alongside settling back into the building in late 2025, the team progressed multiple key projects, including production for the upcoming exhibition by artist Bouchra Khalili and the development of our permanent commission in the welcome space Four Moons from Home by Palestinian artist Dima Srouji. Funding of £21,493 was received from Art Fund for this commission. Fitting of the Salon events space and the Sound Capsule (including technical equipment) furthered programming plans for the building’s reopening on 18 February 2026.

Public Programme

Many offsite public and learning programmes took place over the course of 2025. In January 2025, the charity marked the conclusion of the artist-led strand of its Mujaawarah project, common/play\grounds, with a new performance, lip service, staged in partnership with PEER gallery. A second Mujaawarah strand was delivered with ten women from the Iraqi Women's League, in partnership with the Dalgarno Trust, comprising six ceramics workshops led by artists Kwame Lowe and Niyma Murru, hosted with venue partner Leighton House Museum and concluding with a community barbecue and pottery firing at the Soanes Centre.

Two residencies were delivered in collaboration with Bosla Arts. Visa denials required the original programme format to be reworked into one virtual and one in-person residency: Shahd Itbakhi completed a three-month virtual course with the Royal Drawing School, and Rand Hamdallah undertook a six-month in-person residency in London, introduced to the organisation's network through a welcome breakfast with new collaborator House of Anetta. In December 2025, Bosla Arts hosted an exhibition of the resulting work at House of Anetta.

A curatorial collaboration with Chelsea College of Arts' MA Curating and Collections continued for a third year, introducing around 60 students to the organisation, with 20 students subsequently developing curatorial proposals inspired by the forthcoming Bouchra Khalili exhibition.

The multidisciplinary project War-Torn Ecologies: Resistant Worlds continued through an institutional partnership with Beirut Art Center, examining the ecological consequences of colonial and military intervention. Its film programme was re-screened at Cairotronica in Cairo (47 attendees), at the Museum of Contemporary Art Metelkova in Ljubljana, and at the Island School of Social Autonomy in Vis, Croatia. A related digital publication, Dignified Life: Outliving Impossible Ecologies, brought together twelve commissioned contributions on ecologies across Lebanon, Syria and Palestine, developed with an editor, translators and design studio Studio Kawakeb, and made freely available in English and Arabic. It launched at Beirut Art Center in September 2025 to an audience of 75, generated 55,860 social media engagements.

Creative Learning

Creative Learning activity centred on four strands and took place offsite across 2025: Yalla Let's Play (quarterly art and play sessions for refugee families in local hotels); Play Lab (multi-sensory family workshops); Young Collective (artist-led sessions for young people from the Global Majority); and Assemblies (artist residencies within schools).

Yalla Let's Play delivered three sessions in April, July and October 2025, reaching 60 children and adults, in partnership with charity Unfold, RBKC Early Help, local hotel providers and the V&A's Creative Learning team. The April session, held in Hammersmith, marked the first involvement of an art therapist, strengthening the programme's trauma-informed approach. The programme has built trust between families and local services and created a foundation for further collaboration and referral pathways; priorities for 2026–2028 include expanding frequency and locations, strengthening parent leadership and deepening partnerships.

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Additional Note - continued

The Young Collective programme for 18–25-year-olds ran from April to November 2025 with 22 participants, recruited through returning membership, partner organisation CARAS and open call. Across ten workshops led by artist Jacob V Joyce, and site visits to venues including Bold Tendencies, Glengall Wharf Garden, The Showroom and Gasworks, participants explored embodied practice, alternative knowledge systems and ecological relationships to land.

Assemblies work with secondary schools began with Harris Girls Academy East Dulwich, running from October to December 2025. Working with artist Felix Taylor on graphic scoring methods, sessions explored how schools might become spaces of creative freedom, with average attendance of 13–15 young people across four sessions.

Preparatory work continued during the year on the charity's first dedicated learning space, the Play Room, the Tiny Fridays programme, and on the next iteration of Play Lab (themed around light, inspired by the legacy of Dia Batal), due to launch as a series of workshops in 2026.

Partnerships

While its premises were closed for refurbishment, the charity worked with an extensive network of partners to sustain offsite programming, including PEER gallery, Another Sky Festival, Dalgarno Trust, Leighton House Museum, Soanes Centre, Bosla Arts, House of Anetta, Beirut Art Center, Cairotronica, the Museum of Contemporary Art Metelkova (Ljubljana) and Museum of African Art (Belgrade), the Island School of Social Autonomy (Vis, Croatia), Studio Kawakeb, CARAS, Unfold, RBKC Early Help, local hotel providers, V&A South Kensington, Gasworks, Bold Tendencies, Glengall Wharf Garden and Harris Girls Academy.

Press and Publishing

Press coverage was limited during the year, reflecting the reduced onsite programme during closure. Coverage and contributions included an interview about the Constellations of Multiple Wishes project, a British Council Tunisia feature on a play-based residency workshop, and contributions by curatorial staff and Trustee Akil Scafe-Smith to the forthcoming publication Epistemic Imaginaries – Learning as Festivity. The publication Solidarity's Hinges: Tools, Porosity and Urgent Hands, documenting the 2024 Tools for Solidarity project with children in London and Ramallah, launched in Rotterdam in April 2025. Dignified Life: Outliving Impossible Ecologies (mentioned above in Public Programmes) was published digitally in 2025. A collaboration with Bookworks for a book launch of Bouchra Khalili’s English language version of the publication related to The Circle project was confirmed to take place in Spring 2026.

Residencies and Professional Development

Curatorial staff undertook a number of external residencies and professional development programmes during the year: a research residency at the Irish Museum of Modern Art exploring Ireland–Palestine solidarity; a play-based residency with Mouhit Space in Tunis, supported by the British Council; participation in the Safe Access Museum and Heritage Cohort, a National Lottery Heritage Fund-supported programme on trauma-informed practice in the heritage sector; and participation in the nomadic Summer School Revolutionary Roads, Destination: Comradeship across Ljubljana, Belgrade and Podgorica.

Bookshop

While the bookshop was closed, its public reach was increased by participating in eight book and zine fairs during the year, in London and internationally, including the Beirut Art Book Fair. Staff took part in public panels and presentations on diasporic reading rooms and independent Arab and South Asian publishing, including a well-attended online event (110 attendees) as part of the Asymmetry Art Foundation's Librarians-in-Residence programme. A bookshop retail consultant was engaged to develop a comprehensive retail strategy and business plan for relaunch, including streamlined stock and ordering processes and stronger relationships with distributors.

Wider Organisational Update (Autumn 2025)

The handover between outgoing Director Rachael Jarvis and incoming Director Pip Day took place in September and October 2025. The Board worked closely with legal advisers and AMQF to finalise the charity's transfer and grant agreement, while architects and landscape architects progressed the building refurbishment. Further financial process improvements were introduced, including invoicing via Xero and a new bank account with the Co-operative Bank.

On 17 October 2025, the new charity was formally registered with the Charity Commission and Companies House, and the TUPE transfer of staff was completed, alongside a transition of the staff pension scheme to a new provider.

Programming work in this period included continued production for the Bouchra Khalili exhibition and the Dima Srouji commission, and development of the Salon and Sound Capsule spaces, including a fourth year of collaboration with Chelsea College of Arts on a new Curatorial Research Lab exploring sound and radio transmission. Curatorial staff and a trustee were invited to the Epistemic Futures programme in Rotterdam, and the War-Torn Ecologies film programme was presented in Croatia to a combined audience of over 150. The Board and AMQF agreed to resume the Edward Said London Lecture in 2026, following its suspension in 2025.

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Financial Review

Financial Position

Overview

2025 was a year of consolidation and transition for Mosaic Rooms as preparations were made for the transfer of the organisation to the Orange Tree Trust legal entity (later named Mosaic Rooms) on 17 October 2025. Total income for the year was £582,863 (2024: £4,405), with expenditure of £160,486 (2024: £162,635), resulting in a surplus of £422,377. The significant increase in income reflects the grant agreement secured with the Al-Qattan Charitable Trust (AQCT), while expenditure reflects the transfer of Mosaic Rooms-related costs and elements of the transfer of assets from the A.M. Qattan Foundation (AMQF) as part of the organisational transition.

Outlook and reserves

Looking ahead, Mosaic Rooms is developing a broader fundraising strategy encompassing individual giving, memberships, patron development, and the growth of commercial income through studio and space hire. The Trustees remain committed to growing reserves in line with the reserves policy, ensuring the organisation's resilience and long-term financial sustainability.

Reserves Policy

The Trustees have reviewed the Charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Trustees believe that a prudent level of reserves would be in the region of £134,000. This would enable the Charity to have the financial resources to meet employees' salaries and basic running costs for three months.

The trustees will review the level of reserves regularly, taking into account the charity's financial commitments, funding profile, operational risks, and future plans, to ensure that the reserves remain appropriate and support the charity's long-term sustainability.

At 31 December 2025, designated funds were £429,914 and free reserves position £134,000 which meets the target as set by trustees.

Development and Fundraising

Mosaic Rooms secured grants of £29,493 during 2025 to support its programming, despite being a transitional year. Grants included £3,000 from the Royal Borough of Kensington and Chelsea (RBKC) for Creative Learning and £5,000 from the Elephant Trust towards Bouchra Khalili's exhibition (both administered through AMQF while Mosaic Rooms was operating within the Foundation), together with £21,493 from Art Fund for Dima Srouji's window commission, secured following the transfer to the new charity. Additional support included £8,500 of in-kind support for the Bouchra Khalili exhibition, and £5,000 in sponsorship from Good Growth Hub towards a one-year placement for the Communications Coordinator role.

This income should be read in context. With the premises closed, the fundraising and earned income opportunities that would normally accompany an active public programme were limited, and this was compounded by a vacancy in the Development Manager role for part of the year. Trustee and staff capacity was concentrated instead on completing the spin-out from AMQF, appointing a new Director and senior team, and establishing new financial and governance systems, rather than on a full programme of grant fundraising.

All core and programming costs across 2025 were supported by AMQF until transition to the independent charity was completed in October 2025. The bridge-funding agreement until 2029 for partial operating costs was established with Al-Qattan Charitable Trust as part of the spin-out, which reduced reliance on open grant fundraising leading up to the first year of independent operation.

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Trustees' Report (continued)

For The Year Ended 31 December 2025

Future Developments

Complete the building redevelopment and reopen to the public on 16 February 2026 with the first UK solo exhibition by French-Moroccan artist Bouchra Khalili.

Install the permanent commission Four Moons from Home by Dima Srouji in the welcome space.

Launch the exhibition/project in July 2026: sounding towards - - with El Warcha Collaborative Design Studio, Bint Mbareh, Aditi Jaganathan, 1000 pounds to survive us; Dahaleez Collective and felix taylor.

Launch the Sound Capsule programme which will feature live radio broadcasts between March and November 2026. This includes conversations, sonic works, community news, readings, DJ sets, recipe sharing, weather reports, and playlists, as well as live performances, works-in-progress presentations, and interviews. Collaborations with Soundcamp, Radio Al Hara, Rabt Space (Tehran), Listening Biennial, and others.

Host the performance Faster than Light Always (Palestine platform) with Adan Azzam, Sasha Shadid and Julmud in partnership with Another Sky Festival.

Develop the literary programme to include book launches, guest curated selections of books, a lending library and hosting our annual book fair: Small Press Fest

Launch the redesigned brand and website developed with Pentagram, supported by a public relations campaign with The Sugar Factory.

Expand Creative Learning provision, including new Play Lab and Tiny Fridays sessions from February 2026, and continued development of Yalla Let's Play, including additional sessions with parents.

Deliver trustee inductions and training on charity law and trustees' legal responsibilities.

Write renewed HR, Ethical Fundraising and Social Media policies

Diversify income through a broadened fundraising strategy (individual giving, membership, patrons, in-kind support) and benchmarked commercial income from space and studio hire.

Resume the Edward Said London Lecture.

Progress applications for core funding, including to Garfield Weston and the National Lottery.

Strengthen Bookshop development and income growth

Structure, Governance and Management

Governing Document

Mosaic Rooms is a registered charity and company limited by guarantee and is governed by its Articles of Association.

Following seventeen years of successful operation as a project of the A.M. Qattan Foundation (AMQF), The Mosaic Rooms transitioned to an independent legal and operational structure on 17 October 2025, as part of strategic planning for long-term impact and sustainability.

The Board of Trustees approved the transition of the organisation into an independent UK charity, registered initially as Orange Tree Trust and shortly afterwards renamed Mosaic Rooms*, the name by which the arts organisation had long been publicly known. Mosaic Rooms is now a charitable company limited by guarantee. The transfer was designed to strengthen the organisation's long-term governance, operational independence and capacity to grow its charitable work, and included all relevant assets, liabilities and staff (via TUPE transfer), together with the appointment of a new, dedicated Board of Trustees with expertise relevant to the charity's artistic and cultural mission.

*17 October 2025: The Mosaic Rooms project transferred from AMQF to Orange Tree Trust

*11 November 2025: Orange Tree Trust name is changed to Mosaic Rooms

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Governing Document - continued

The current Board was appointed in December 2024 to steward the organisation through this transitional period, with Dr Selma Dabbagh appointed as Chair. The Board met quarterly during the year, supplemented by smaller working groups meeting more frequently. Trustee priorities during the year included: completing the spin-out into an independent charity, including negotiations with Al-Qattan Charitable Trust over a grant agreement for partial support for Mosaic Rooms from 2025-2029; overseeing the building redevelopment; approving the organisational restructure; appointing the new Director; and providing oversight of programming, income diversification, governance and communications strategy. A license to occupy was secured between Colebrook Properties Ltd and Orange Tree Trust/Mosaic Rooms on 17 October 2025.

Orange Tree Trust grant-making (pre-transition)

Ahead of the organisational transition of Mosaic Rooms to the Orange Tree Trust legal entity on 17 October 2025, the Orange Tree Trust concluded its grant-making programme, which had operated since 2018, by distributing two final grants during the year. These comprised the final £2,500 instalment of a £5,000 grant to Cambridge Acorns to sustain therapeutic support for children, young people and families affected by trauma and emotional distress, and a £5,000 sponsorship grant to Promised Rain Limited to support their performance at St James's Church in Piccadilly, on 30 May 2025.

Trustee Selection Methods

The charity's Articles of Association provide for a minimum of three trustees, at least two of whom must be independent. Trustees are appointed by the Member (acting through an Authorised Representative), who may also reappoint or remove trustees in accordance with the Articles. The Board may recommend suitable candidates to the Member to fill trustee vacancies.

Trustees are appointed for an initial term of three years and are eligible for reappointment for a second consecutive term. In exceptional circumstances, a third consecutive term may be approved by the Member. Following completion of the maximum consecutive term, trustees are required to take a break from office of at least twelve months before being eligible for reappointment.

AM Qattan Foundation is the sole member of the charity, having become the sole member on 17 October 2025.

Organisational Structure

The majority of Mosaic Rooms’ trustees are from the SWANA region or the global south, bringing lived experience and perspectives that reflect the communities Mosaic Rooms serves. For many members this is their first trustee role, reflecting Mosaic Rooms’ commitment to cultivating transformation of infrastructures of the cultural sphere. To support good governance, the Board introduced defined focus areas for individual trustees such as Development, Comms, Press or legal, with inductions and training on charity law and trustees' legal duties to take place in early 2026. Mosaic Rooms’ Chair and Director are women, as are 70 percent of employees and trustees.

During the restructure, the organisational configuration was also re-thought. The senior staff team was substantially strengthened during the year, with four key recruitment processes completed: a new Director, Pip Day (commencing September 2025, succeeding outgoing Director Rachael Jarvis); a Head of Operations and Finance, Sally Moussawi (from April 2025, subsequently redefined as Associate Director); a Creative Learning Curator, Avni Patel (from May 2025); and a Communications Officer, Elijah Rawat, recruited via a one-year, partially funded STEP placement from October 2025. Alongside these appointments, the charity reviewed job descriptions and organisational structure and long-standing team members Angelina Radaković and Najia Bagi were promoted, while other roles were re-defined or paused. Task-based working groups were also established to progress priorities including Development, 2026 programming, the reopening strategy and the website relaunch.

During the year, the organisation strengthened its financial management systems in preparation for operating as an independent charity: A new bookkeeping platform (Apron) was implemented alongside the appointment of new accountants, Sadler Advisory. Revised budget coding, updated financial procedures and approval workflows, and enhanced project tracking within Xero were also introduced. These improvements are expected to streamline financial administration while maintaining accurate, timely and transparent financial reporting. The charity also opened a new bank account with the Co-operative Bank, with the intention of closing its former Barclays account in early 2026. Barclays account signatories were updated to reflect the new governance structure.

Trustees' Responsibilities Statement

The trustees are responsible for preparing the Trustees' Annual Report and the accounts in accordance with applicable law and regulations. Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities during the year. In preparing these accounts, the trustees are required to select suitable accounting policies and apply them consistently, make judgements and estimates that are reasonable and prudent, state whether applicable accounting standards have been followed, and prepare the accounts on the going concern basis unless it is inappropriate to presume the charity will continue in operation.

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Trustees' Responsibilities Statement - continued

The trustees are responsible for keeping adequate accounting records, for safeguarding the assets of the charity, and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Mosaic Rooms

Trustees' Report (continued)

For The Year Ended 31 December 2025

Other Information

Transfer of activities

On 17 October 2025, the charity assumed responsibility for the activities previously undertaken by the A M Qattan Foundation in relation to Mosaic Rooms. As part of this transfer, eight employees transferred to the charity under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE), together with certain assets used in the operation of the activities. Following completion of the transfer, the charity changed its name from Orange Tree Trust to Mosaic Rooms.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Dr Selma Dabbagh

Trustee

25/08/2026

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Independent Examiner's Report to the Trustees of Mosaic Rooms

For The Year Ended 31 December 2025

Independent Examiner's Report to the Trustees of Mosaic Rooms

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

Responsibilities and Basis of Report

As the charity 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Mr John Edward Sadler ACA

25/08/2026

68 Ambergate Street
London
SE17 3RX

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Mosaic Rooms

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	567,964	-
Other trading activities	4	798	-
Investments	5	1,794	4,405
Other	6	12,307	-

		582,863	4,405

EXPENDITURE ON:
Charitable activities:	8
Grant funding of activities		(7,500 )	(159,350 )
Support		(122,793 )	(289 )
Governance		(23,059 )	(2,996 )
Curatorial Programme		(692 )	-
Creative Learning		(6,442 )	-

		(160,486 )	(162,635 )

NET INCOME/(EXPENDITURE)		422,377	(158,230 )


NET MOVEMENT IN FUNDS		422,377	(158,230 )
RECONCILIATION OF FUNDS:
Total funds brought forward		141,537	299,767

TOTAL FUNDS CARRIED FORWARD	18	563,914	141,537

The notes on pages 15 to 22 form part of these financial statements.

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Balance Sheet

As At 31 December 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	13	15,650	-

		15,650	-
CURRENT ASSETS
Stocks	14	24,827	-
Debtors	15	17	-
Cash at bank and in hand		614,502	143,277

		639,346	143,277
Creditors: Amounts Falling Due Within One Year	16	(91,082 )	(1,740 )

NET CURRENT ASSETS (LIABILITIES)		548,264	141,537

TOTAL ASSETS LESS CURRENT LIABILITIES		563,914	141,537

NET ASSETS		563,914	141,537

FUNDS OF THE CHARITY
Unrestricted Funds		563,914	141,537

TOTAL FUNDS	18	563,914	141,537

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Dr Selma Dabbagh

Trustee

25/08/2026

The notes on pages 15 to 22 form part of these financial statements.

Page 13

Page 14

Mosaic Rooms

Statement of Cash Flows

For The Year Ended 31 December 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from/(used in) operations	1	486,929	(161,833 )
Interest paid		(703 )	(97 )

Net cash generated from/(used in) operating activities		486,226	(161,930 )

Cash flows from investing activities
Purchase of tangible assets		(16,880 )	-
Interest received		1,794	4,405

Net cash (used in)/generated from investing activities		(15,086 )	4,405



Increase/(decrease) in cash and cash equivalents		471,140	(157,525 )
Cash and cash equivalents at beginning of year	2	143,277	300,802

Cash and cash equivalents at end of year	2	614,417	143,277

Page 14

Page 15

Mosaic Rooms

Notes to the Statement of Cash Flows

For The Year Ended 31 December 2025

Notes to the Statement of Cash Flows

1. Reconciliation of income/(expenditure) to cash generated from/(used in) operations

	2025	2024
	£	£
Net income/(expenditure)	422,377	(158,230 )
Adjustments for:
Interest expense	703	97
Interest income	(1,794 )	(4,405 )
Depreciation of tangible assets	1,230	-
Movements in working capital:
Increase in stocks	(24,827 )	-
Increase in trade and other debtors	(17 )	-
Increase in trade and other creditors	89,257	705

Net cash generated from/(used in) operations	486,929	(161,833 )

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	614,502	143,277
Overdraft facilities repayable on demand	(85 )	-

Cash and cash equivalents as stated in the Statement of Cash Flows	614,417	143,277

3. Analysis of changes in net funds

	As at 1 January 2025	Cash flows	As at 31 December 2025
	£	£	£
Cash at bank and in hand	143,277	471,225	614,502
Overdraft facilities repayable on demand	-	(85)	(85)

Cash and cash equivalents	143,277	471,140	614,417

Page 15

Page 16

Mosaic Rooms

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Mosaic Rooms is a company limited by guarantee, incorporated in England & Wales, registered number 11477610 and registered charity number 1183882 . The registered office is Tower House, 226 Cromwell Road, London, SW5 0SW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Incoming Resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

2.4. Resources Expended

Expenditure is recognised once there is a legal or construction obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable activities includes all costs relating to activities where the primary aim is part of the objects of the Charity, along with an apportionment of support costs.

Governance costs consist of the costs incurred in the management of the Charity and the costs of meeting its external reporting requirements.

Support costs consist of administration expenses incurred in the day to day management of the Charity, together with the cost of premises used for such activities. These costs are allocated across the categories of charitable expenditure, governance costs and costs of generating funds. Support costs are allocated on a labour basis, using the proportion of staff time allocated to certain activities, on the basis that this forms the fairest method of allocation of such costs.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	4 years
Fixtures & Fittings	10 years
Computer Equipment	3 years

Page 16

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Mosaic Rooms

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. The charity has no bank loans or other more complex financial instruments that require measurement at amortised cost using the effective interest method.

2.9. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Grants	550,214	-
Donated goods, facilities and services	17,750	-

	567,964	-

This represents assets contributed by the A.M. Qattan Foundation as part of the transfer of the Mosaic Rooms activities to the charity.

Page 17

Page 18

Mosaic Rooms

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Shop income	798	-

5. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,794	4,405

6. Other Income

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Fair Value Adjustment on Assets	12,307	-

During the year, the charity undertook a review of its stock records and recognised an adjustment of £12,307 to correct the carrying value of stock.

7. Net Income/(Expenditure)

The net income/(expenditure) is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	1,230	-

8. Analysis of Expenditure

				2025
	Activities undertaken directly	Grant funding of activities (see note 9 )	Support costs (see note 10 )	Total
	£	£	£	£
Grant funding of activities	-	7,500	-	7,500
Support	2,774	-	120,019	122,793
Governance	-	-	23,059	23,059
Curatorial Programme	692	-	-	692
Creative Learning	6,442	-	-	6,442

	9,908	7,500	143,078	160,486

Page 18

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Mosaic Rooms

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

			2024
	Grant funding of activities (see note 9 )	Support costs (see note 10 )	Total
	£	£	£
Grant funding of activities	159,350	-	159,350
Support	-	289	289
Governance	-	2,996	2,996

	159,350	3,285	162,635

9. Grants Payable

	2025	2024
	Grants to	Grants to
	Institutions	Institutions
	£	£
Grant funding of activities	7,500	159,350

Grants paid to institutions, included above, are as follows:

	2025	2024
	£	£
Brighton Theatre	-	(2,500 )
Caring in Bristol	-	(2,000 )
Elly	-	(10,000 )
Gilgal Birmingham	-	(2,500 )
Medical Research	-	(2,500 )
Papatango Theatre	-	(3,000 )
Starlight Children	-	(5,000 )
Sydenham Garden	-	(10,000 )
University College	-	(25,000 )
University of Cambridge	-	(10,000 )
Waterloo Community	-	(5,000 )
Who is your Neighbour	-	(2,500 )
A M Qattan Foundation	-	(25,000 )
Battersea Arts Centre	-	(10,000 )
Forty Limited	-	(5,000 )
Horsecross Arts Limited	-	(5,000 )
Ms Society	-	(10,000 )
Oscar S Paediatric	-	(2,500 )
The Bike Project	-	(3,000 )
University of East London	-	(9,000 )
West London Welcome	-	(10,000 )
Release of 2023 accrual	-	150
Cambridge Acorn Project	(2,500 )	-
Promised Rain Limited	(5,000 )	-

	(7,500)	(159,350)

Page 19

Page 20

Mosaic Rooms

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Support Costs

			2025
	Support	Governance	Total
	£	£	£
Employee costs	79,545	-	79,545
Premises expenses	22,396	-	22,396
General administration	16,145	4,734	20,879
Depreciation	1,230	-	1,230
Interest payable	703	-	703
Governance costs	-	18,325	18,325

	120,019	23,059	143,078

			2024
	Support	Governance	Total
	£	£	£
General administration	192	2,996	3,188
Interest payable	97	-	97

	289	2,996	3,285

11. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	77,209	-
Other pension costs	1,584	-

	78,793	-

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

12. Average Number of Employees

From 1 January 2025 to 16 October 2025 - the average employees were 0, from 17 October 2025 to 31 December 2025 - the average employees were 10 (2024: NIL)

13. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	-	-	-
Additions	11,275	5,605	16,880

As at 31 December 2025	11,275	5,605	16,880

...CONTINUED

Page 20

Page 21

Mosaic Rooms

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	-	-	-
Provided during the period	141	1,089	1,230

As at 31 December 2025	141	1,089	1,230

Net Book Value
As at 31 December 2025	11,134	4,516	15,650

As at 1 January 2025	-	-	-

14. Stocks

	2025	2024
	£	£
Stock	24,827	-

15. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	17	-

16. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,930	-
Bank loans and overdrafts	85	-
Other taxes and social security	5,405	-
Net wages and other payroll liabilities	14,684	-
AM Qattan Foundation	45,978	-
Accruals	-	1,740

	91,082	1,740

The amount due to A M Qattan Foundation represents expenditure incurred by the Foundation on behalf of the charity following the transfer of the Mosaic Rooms activities. The balance is unsecured, interest-free and is settled periodically.

17. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,584 (2024: £0).

At the balance sheet date contributions of £1,423 (2024: £0) were due to the fund and are included in creditors.

Page 21

Page 22

Mosaic Rooms

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

18. Movement in Funds

	As at 1 January 2025	Income	Expenditure	As at 31 December 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	141,537	582,863	(160,486 )	563,914


Total funds	141,537	582,863	(160,486 )	563,914

	As at 1 January 2024	Income	Expenditure	As at 31 December 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	299,767	4,405	(162,635 )	141,537


Total funds	299,767	4,405	(162,635 )	141,537

19. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

20. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 22

Trustees	Ms Lamiaa Soliman
	Miss Zainab Beyad
	Dr Selma Dabbagh
	Mr Marwan Kaabour
	Dr Samaneh Moafi
	Mr Christopher Rawcliffe
	Ms Celeste Ricci
	Mr Maisha Scafe-Smith


Charity Number	1183882

Company Number	11477610

Registered Office	Tower House
	226 Cromwell Road
	London
	SW5 0SW

Independent Examiner	Mr John Edward Sadler ACA
	Sadler Advisory Limited
	68 Ambergate Street London SE17 3RX