PartnerAid UK
registered as Partner Aid International (UK) (Charity Registration Number - 1015165)
Trustees' Report and Financial Statements For the year ended 31 December 2021
| Contents | Page |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activity | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7-9 |
Partner Aid International (UK) Reference and Administrative Details
| Charity Number | 1015165 |
|---|---|
| Trustees | Mr Andrew Dimmock |
| Dr Roland Howard Morris | |
| Mr George Norman Thackray (resigned on 26 June 2021) | |
| Mr Randall Lawler | |
| Mrs Jan Merrow-Smith | |
| Mrs Elizabeth Fewkes (appointed on 26 June 2021) | |
| Treasurer | Mr N Gracey |
| Principal Address | 43 Eaton Avenue |
| High Wycombe | |
| Bucks | |
| HP12 3BS | |
| England | |
| Bankers | CAF Bank Limited |
| 25 Kings Hill Avenue | |
| Kings Hill | |
| West Malling | |
| Kent | |
| ME19 4JQ | |
| Independent Examiner | Mr T Brewer |
| 51 Elmwood Crescent | |
| Flitwick | |
| Bedfordshire | |
| MK45 1LH |
Page 1
Partner Aid International (UK) Trustees Report For the year ended 31 December 2021
Structure, governance and management
Partner Aid International (UK) is an unincorporated registered UK charity (No.1015165), governed by a Trust Deed. The name PartnerAid UK has been adopted for working purposes.
The Charity is self-governing. It coordinates with a wider network of charities operating under the ‘PartnerAid’ name in other countries, including Switzerland and the Netherlands, which gives access to co-operative support and expertise when needed.
The current Trustees are listed on page 1. The Trustees have the power to elect new Trustees as required. All of the Trustees have served throughout the year apart from Mr G Thackray who resigned on 26 June 2021 and Mrs E Fewkes who was appointed on 26 June 2021.
Objectives and activities
The Trustees wish to thank the trusts and individuals who have provided vital fundraising in support of PartnerAid UK during the past year and are conscious that some limitations upon your support may have arisen in the year arising from limitations due to Coronavirus.
Trustees are pleased to confirm that all fundraising is done in compliance with best fundraising practice. During 2021 we did not employ any professional fundraisers. There were no complaints or criticisms during the year about our fundraising activities.
The Charity’s primary objective is to raise funds to support relief and development projects and continue to support projects in Burkina Faso, Chad, Ghana, Ethiopia, Mauritania, Pakistan and South Sudan.
The Trustees seek to achieve this objective by raising funds to support reliable, experienced and committed local partner organisations. We look for cost-effective projects run by community-based teams with whom we can maintain good communications and accountability. By relying mainly on volunteers, the Charity’s expenses are kept to a minimum, thus allowing maximum funds to be channelled into relief and development projects.
Trustees are acutely aware of the devastating impact of the Covid-19 pandemic upon so many communities in the world and they remain committed to supporting the existing partners and projects in the field as well as considering new opportunities where possible.
Achievements and performance
Total donations received or receivable were £37,641 in 2021which showed a £9,745 decrease (2020 increase of £4,187).
The Trustees have considered risks to which the Charity is exposed and in their opinion the established systems and procedures continue to afford adequate safeguard.
Page 2
Partner Aid International (UK) Trustees Report (continued) For the year ended 31 December 2021
Financial review
Donations received in 2021 were sufficient to continue funding ongoing long-term development projects. Funds at the year end of £8,836 (2020 £13,292) represented mainly cash held in a bank account prior to distribution.
The Trustees’ policy is to send all specific donations to overseas projects as soon as these can be effectively used. Gifts awaiting remittance earn bank interest, which is added to the balances held for the related projects.
At the year end, unrestricted funds were £2,811 (2020 £3,476) which are considered satisfactory.
Statement of Trustees’ responsibilities
Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to:
(a) select suitable accounting policies and then apply them consistently,
(b) make judgements and estimates that are reasonable and prudent,
(c) state whether accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements, and
(d) prepare the financial statements on a going concern basis, unless it is inappropriate to assume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy, at any time, the financial position of the Charity and enable them to ensure that the financial statements comply with charity law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Declaration
The Trustees declare they have approved the above report.
Signed on behalf of the Charity’s Trustees:
A Dimmock
Dated 24 June 2022
Page 3
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF PARTNER AID INTERNATIONAL (UK)
I report to the charity trustees on my examination of the accounts of Partner Aid International (UK) (“the Trust”) for the year ended 31 December 2021 as set out on pages 5 to 9.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts as carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Report) Regulations 2008 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 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 the 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.
T R Brewer
51 Elmwood Crescent Flitwick Bedfordshire MK45 1LH
Dated:24 June 2022
Page 4
Partner Aid International (UK) Statement of Financial Activities Year ended 31 December 2021
(Summary of Income and Expenditure)
| Note Incoming Resources Donations Other Total Incoming Resources Resources Expended Cost of generating funds Charitable expenditure Projects and support 5 Management and administration Total Resources Expended Net Incoming Resources for the year Transfers between Funds Net Movement in Funds Reconciliation of Funds Balances brought forward at 1 January Balances carried forward at 31 December |
Restricted Unrestricted Total Total Funds Funds 2021 2020 £ £ £ £ 26,935 10,706 37,641 47,386 0 0 0 0 |
|---|---|
| 26,935 10,706 37,641 47,386 |
|
| 35,876 0 35,876 38,894 0 6,221 6,221 3,148 |
|
| 35,876 6,221 42,097 42,042 |
|
| (8,941) 4,485 (4,456) 5,344 5,150 (5,150) 0 0 |
|
| (3,791) (665) (4,456) 5,344 9,816 3,476 13,292 7,948 |
|
| 6,025 2,811 8,836 13,292 |
The notes on pages 7 and 9 form part of these financial statements
Page 5
Partner Aid International (UK), registered charity number 1015165 Balance Sheet At 31 December 2021
| Note Current Assets Debtors Cash at bank and in hand Current Liabilities Creditors falling due within one year 7 Net Assets Represented by: Income Funds Restricted funds 6 General charitable funds Total Funds |
2021 £ 1,525 7,551 9,076 (240) 8,836 6,025 2,811 8,836 |
2020 £ 2,424 11,108 |
|---|---|---|
| 13,532 (240) |
||
| 13,292 | ||
| 9,816 3,476 |
||
| 13,292 |
The notes on pages 7 to 9 form part of these financial statements
These financial statements have been approved by the Trustees and are signed on 24 June 2022 their behalf by:
A Dimmock R H Morris
Chairman
Trustee
Page 6
Partner Aid International (UK) Notes to the Financial Statements Year ended 31 December 2021
1. Charity Information
Partner Aid International (UK) is an unincorporated charitable trust registered with the Charity Commission for England and Wales.
The registered office is 43 Eaton Avenue, High Wycombe, Bucks, HP12 3BS.
2. Basis of Preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts and in accordance with the Charity SORP (FRS), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and in accordance with the Charities Act 2011.
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 3.
No changes to accounting policies and accounting estimates have taken place during the year. No material prior year errors have been identified in the year.
The Trustees consider that there are no material uncertainties about the charity's ability to function. All amounts shown in the financial statements are stated in Sterling which is the functional currency of the charity. Monetary amounts in these financial statement are rounded to the nearest £.
3. Accounting Policies
Incoming Resources and Fund Accounting
Donations are credited in the statement of financial activities when received. Income received for a specific restricted purpose as declared by the donor is credited to a separate restricted fund. Unrestricted funds are expendable at the Trustees’ discretion in furtherance of the Charity’s objectives.
Resources Expended
Resources expended are accounted for on an accruals basis. Expenditure is allocated in the statement of financial activities between restricted and unrestricted funds and is further analysed between charitable expenditure and cost of generating funds. Charitable expenditure is analysed between Field Projects & Support and Management & Administration.
4. Contribution from Projects
A proportion of Developing Country Project Income (not exceeding a maximum of 10% of donations) was contributed in 2021 towards the Charity’s support costs, including general publicity and administration. Any excess funds are allocated back to Projects at the Trustees’ discretion.
5. Direct Charitable Expenditure
Projects & Support comprises gifts forwarded to Project teams.
The Charity does not have any paid staff and instead uses expert consultants where possible. This enables maximum funds to be channelled overseas into relief and development projects. Trustees are not remunerated and are paid expenses for attending meetings and duties directly related to their duties as trustee.
Mrs J Merrow-Smith was paid £3,775 for consultancy fees during the year (2020: £1,712). £240 (2020: £240) has been provided for the independent examiner’s fee in the 2021 accounts.
Page 7
Partner Aid International (UK) Notes to the Financial Statements (continued) Year ended 31 December 2021
6. Analysis of Restricted Funds
| For the year ended 31 December 2021 Incoming Resources Donations Bank interest received Total Incoming Resources Less: Charitable Expenditure Field projects and support Net Incoming Resources for the year Transfers between Funds Net Movement in Funds Reconciliation of Funds Balances at 1 January 2021 Balances at 31 December 2021 |
South Middle Africa Asia East Total £ £ £ £ 17,935 0 9,000 26,935 0 0 0 0 |
|---|---|
| 17,935 0 9,000 26,935 22,276 0 13,600 35,876 |
|
| (4,341) - (4,600) (8,941) 2,050 0 3,100 5,150 |
|
| (2,291) 0 (1,500) (3,791) 8,247 0 1,569 9,816 |
|
| 5,956 0 69 6,025 |
All Transfers between Funds are either into or from the General Fund (an Unrestricted Fund).
| For the year ended 31 December 2020 Incoming Resources Donations Bank interest received Total Incoming Resources Less: Charitable Expenditure Field projects and support Net Incoming Resources for the year Transfers between Funds Net Movement in Funds Reconciliation of Funds Balances at 1 January 2020 Balances at 31 December 2020 |
South Middle Africa Asia East Total 27,071 8,660 0 35,731 0 0 0 0 |
|---|---|
| 27,071 8,660 0 35,731 25,600 11,294 2,000 38,894 |
|
| 1,471 (2,634) (2,000) (3,163) 2,200 2,634 3,500 8,334 |
|
| 3,671 0 1,500 5,171 4,576 0 69 4,645 |
|
| 8,247 0 1,569 9,816 |
7. Creditors falling due within one year
| Accrued expenses | 2021 2020 £ £ 240 240 |
|---|---|
Page 8
Partner Aid International (UK) Notes to the Financial Statements (continued) Year ended 31 December 2021
| 8. Statement of Financial Activities For the year ended 31 December 2020 Note Incoming Resources Donations Other Total Incoming Resources Resources Expended Cost of generating funds Charitable expenditure Projects and support 5 Management and administration Total Resources Expended Net Incoming Resources for the year Transfers between Funds Net Movement in Funds Reconciliation of Funds Balances brought forward at 1 January Balances carried forward at 31 December |
Restricted Unrestricted Total Funds Funds 2020 £ £ £ 35,731 11,655 47,386 0 0 0 |
|---|---|
| 35,731 11,655 47,386 |
|
| 38,894 0 38,894 0 3,148 3,148 |
|
| 38,894 3,148 42,042 |
|
| (3,163) 8,507 5,344 8,334 (8,334) 0 |
|
| 5,171 173 5,344 4,645 3,303 7,948 |
|
| 9,816 3,476 13,292 |
Page 9