LIVING MESOPOTAMIA CIC

Company limited by guarantee

Company Registration Number:
12317643 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2026

Period of accounts

Start date: 1 September 2025

End date: 31 August 2026

LIVING MESOPOTAMIA CIC

Contents of the Financial Statements

for the Period Ended 31 August 2026

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

LIVING MESOPOTAMIA CIC

Balance sheet

As at 31 August 2026

Notes 2026 2025


£

£
Current assets
Debtors: 3 4,794
Cash at bank and in hand: 589 30,129
Total current assets: 5,383 30,129
Creditors: amounts falling due within one year: 4 ( 2,366 ) ( 6,674 )
Net current assets (liabilities): 3,017 23,455
Total assets less current liabilities: 3,017 23,455
Total net assets (liabilities): 3,017 23,455
Members' funds
Profit and loss account: 3,017 23,455
Total members' funds: 3,017 23,455

The notes form part of these financial statements

LIVING MESOPOTAMIA CIC

Balance sheet statements

For the year ending 31 August 2026 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 5 October 2026
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 2026

  • 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 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 1 1

LIVING MESOPOTAMIA CIC

Notes to the Financial Statements

for the Period Ended 31 August 2026

3. Debtors

2026 2025
£ £
Other debtors 4,794
Total 4,794

LIVING MESOPOTAMIA CIC

Notes to the Financial Statements

for the Period Ended 31 August 2026

4. Creditors: amounts falling due within one year note

2026 2025
£ £
Taxation and social security 5,500
Other creditors 2,366 1,174
Total 2,366 6,674

COMMUNITY INTEREST ANNUAL REPORT

LIVING MESOPOTAMIA CIC

Company Number: 12317643 (England and Wales)

Year Ending: 31 August 2026

Company activities and impact

Living Mesopotamia had two projects running 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. This year the project hit a hiatus. Due to the ongoing deterioration of the site and the increase in costs there was a need to restructure the project to fit within the pre-existing budget, and to seek approvals from the funder. As a consequence the project was considerably delayed and minimal work was carried out on site. None the less a number of reports were completed, and a paper on the archaeological excavations has been submitted to a journal for publication. Work on site is set to restart in September 2026. The second project, Khan Musalla 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 project was successfully completed in January 2026. In addition to providing around 200 hours of work for both local and skilled workers, which has also helped to train workers and to preserve traditional building skills, community engagement was carried out at local schools, with around 500 students attending sessions on local heritage, specifically on Khan Musalla.

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. For Khan Musalla, as mentioned, in conjunction with the University of Kufa, a community research project which involved interviewing members of the local community and other stakeholders was completed and written up in the final project reports.

Directors' remuneration

The directors' remuneration was £5,700

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
5 October 2026

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