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2022-12-31-accounts

FUNDAÇ Ã O FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA

(FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FUNDAÇ Ã O FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

CONTENTS

Page Page
Legal and administrative information 1
Report of the Trustees 2 - 7
Report of the Auditors 8 10
Statement of financial activities 11
Balance sheet 12
Cash flow statement 13
Notes to the financial statements 14 22

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees and Directors Asif Adatia (Chairman) (Resigned 17 September 2023)
Salimah Bhaloo Dharssi (Vice Chair) (Resigned 17 September 2023)
Imran Amir Ali (Resigned 17 September 2023
Farzin Mirshahi (Resigned 17 September 2023)
Inaete Jamal Merali (Resigned 17 September 2023)
M. Azzim Gulamhussen (Resigned 17 September 2023)
Ali Eqbal Rupani Continued in office
Rahim Shamji (Chairman) (Appointed 17 September 2023)
Imran Bhatia (Vice Chair) (Appointed 17 September 2023)
Afsane Jetha (Appointed 17 September 2023)
Omar Aminmohamed Pabani (Appointed 17 September 2023)
Shabrina Jiva (Appointed 17 September 2023)
Salim Assrafali Remtula Givá (Appointed 17 September 2023)
Founders Yasmin Bhudarally (Appointed 11 July 2023)
Aiaze Mitha (Appointed 11 July 2023)
Naushad Jivraj
Company Secretary Salimah Bhaloo Dharssi (Resigned 17 September 2023)
Imran Bhatia (Vice Chair) (Appointed 17 September 2023)
Registered office and principal The Ismaili Centre
operating office 1 Cromwell Gardens
London
SW7 2SL
Telephone: 020 7590 5499
Company number FC019123
Charity number 1054174
Auditors UHY Hacker Young LLP
Quadrant House
4 Thomas More Street
London
E1W 1YW
Bankers Lloyds Bank Plc
39 Piccadilly
London
W1V 0AA
Solicitors Fieldfisher LLP
Riverbank House
2 Swan Lane
London
EC4R 3TT

1

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their report together with the financial statements of Fundação Focus Assistência Humanitária Europa (FOCUS Europe) for the year ended 31 December 2022. The financial statements have been prepared in accordance with the requirements of the

in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) issued in October 2019 and the Charities Act 2011. The report and the financial statements also comply with the Companies Act 2006 and the Civil Code of the Republic of

LEGAL STATUS

FOCUS Europe is an entity incorporated in Portugal (register number 503904090). The governing document of FOCUS Europe is its Statutes, which incorporate all relevant provisions of the Civil Code of the Republic of Portugal. Subject to paragraphs 1 and 2 of Article 33 of the Civil Code of Portugal, the proper law applicable to FOCUS Europe is English Law and FOCUS Europe sits under the jurisdiction of the High Court of England and Wales.

FOCUS Europe was registered as a charity under the UK Charities Act 1960 on 2 April 1996 (charity number 1054174). On 16 April 1996, it was registered as an overseas company having a place of business in the UK for the purposes of section 691 of the Companies Act 1985 with company number FC019123 and as a UK establishment of an overseas company on 1 February 2011 with establishment number BR011601.

The principal operating office of FOCUS Europe is in London, UK, from where the operational and financial administration activities are carried out.

BACKGROUND

FOCUS Europe is part of an international group of organisations known as Focus Humanitarian Assistance (FOCUS). Founded in 1994 by the Shia Imami Ismaili Muslim community, FOCUS currently has offices in Europe, North America and the Middle East. As an emergency response agency, FOCUS provides humanitarian assistance and disaster risk management to vulnerable communities located primarily in the developing world. FOCUS seeks to enable communities that are prone to natural or man-made hazards to reduce risks, vulnerabilities and build resilience.

TRUSTEES AND ORGANISATIONAL STRUCTURE

FOCUS Europe is organised as follows:

Board of Trustees

National
Committee
France
FOCUS
Europe
Staff
National
Committee
Portugal
National
Committee
UK

A Board of Trustees, appointed by the Founders of the charity, governs FOCUS Europe. The Founders appoint Trustees, who are chosen for their relevant skills and experience and are required to govern FOCUS Europe in accordance with the provision of the Statutes. Trustees are provided with an induction programme on their expected roles and responsibilities upon appointment and continually thereafter through a series of formal and informal discussions and presentations by the Founders, senior professional staff, past Trustees and other external functional experts/consultants. The induction also includes information on the role of charity law.

2

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees in office during the year 2022 and at the date of this report are set out on page 1. The Founders at the date of this report are noted on page 1. The Trustees are also registered as directors of the overseas company at Companies House in England and Wales.

The Board of Trustees is responsible for the overall strategy and direction of FOCUS Europe. Trustees give their time on a voluntary, unpaid basis. The Board of Trustees meet in accordance with the provision of the Statutes. During these meetings, the Trustees deal with administration, finance, operational, legal and compliance matters.

The Board of Trustees have appointed National Committees in Portugal and the United Kingdom whose National Committees are chaired by Trustees.

The Trustees and National Committees co-opt from time to time additional volunteers to assist with projects, ranging from organising awareness and fund-raising events to specialist help in areas like information technology.

FOCUS Europe is operated on a day-to-day basis by a small number of professional staff. The staff are employed in the United Kingdom and continental Europe. The National Committees and staff report to the Board of Trustees on a regular basis.

PARTNER ORGANISATIONS

and Canada) collaborate to fund and deliver programmes. In addition, FOCUS Europe utilises specialist skills, local presence and knowledge to remain efficient and effective.

FOCUS is an affiliate of the Aga Khan Development Network (AKDN), a group of development agencies working in health, education, cultural, rural and economic development. It is dedicated to improving living conditions and opportunities for the people of the developing world, without regard to faith, origin or gender. FOCUS works closely with the AKDN to provide more comprehensive and long-term solutions.

FOCUS routinely partners with national and international governments. This ensures a cohesive and coordinated response aimed at providing long lasting and sustainable outcomes to communities affected by humanitarian crises.

RISK MANAGEMENT

A significant role of the Trustees is to assess risks that FOCUS Europe is likely to encounter and to put policies and procedures in place to mitigate these risks.

All significant programmatic activities are subject to a risk review at the initial project assessment and engagement stage and then monitored during the programme. Major risks are identified and ranked in terms of their potential impact and likelihood of occurring.

Major risks, for this purpose, are those that may have a significant effect on:

.

3

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees review these risks on a continuous basis and satisfy themselves that the systems and procedures in place are adequate to manage the risks identified. Where appropriate, risks are covered by insurance policy. risks that may arise in these areas.

The Trustees also assess risks relating to internal governance and legal compliance on an ongoing basis.

In the opinion of the Trustees, FOCUS Europe has appropriate review procedures in place, which under normal circumstances should allow for the risks identified to be mitigated to an acceptable level.

OBJECTIVES, AIMS AND PRINCIPAL ACTIVITIES

FOCUS Europe's objectives as set out in its Statutes are:

communities to prepare for disasters thus significantly reducing their impact; assists local communities in responding to disasters so that lives are saved; provides essential emergency relief (food, water, medicine, shelter) and finally facilitates communities to rebuild their lives after a disaster.

The above objectives, aims and activities are achieved by mobilising resources including cash, grants, contributions and donations in kind as well as human resources and expertise through collaboration with partner organisations, professionals and volunteers.

infrastructure for managing staff and operations or where it is more economical to use partners. Using partner organisations and local human resources provides an effective and rapid response to a disaster and an efficient means of transferring technical knowledge to the local population.

Whatever the methodology for programmatic delivery, priorities are first dictated by the objectives of FOCUS Europe. Equally important in establishing choice and priorities is a needs assessment and where possible a full field assessment is usually carried out. The ongoing monitoring of operational performance, change and final impact completes the programmatic cycle as well as ensures that FOCUS Europe remains on track in meeting its aims and objectives as well as expectations of our beneficiaries and supporters.

The Trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission regarding public benefit.

4

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

PROGRAMMATIC ACTIVITIES DURING 2022

AKAH

FOCUS Europe provides a grant to The Aga Khan Agency for Habitat (AKAH) to part fund their programmatic work in Afghanistan, India, Pakistan, Tajikistan and Syria.

AKAH works to ensure that poor people live in physical settings that are as safe as possible from the effects of natural disasters; that residents who do live in high-risk areas are able to cope with disasters in terms of preparedness and response; and that these settings provide access to social and financial services that lead to greater opportunity and a better quality of life.

AKAH, from FOCUS Europe funding, is continuing to deliver programmes in the aforementioned countries through various programme including strengthening community resilience at both community and national level, community based risk disaster management to enable communities and local authorities to prepare for, respond to and recover from shocks that are caused by natural disasters.

European Settlement Programme

During 2022, FOCUS Europe continued to support the settlement and integration of Newly Arrived Migrants in European countries. Most of the Migrants are from Syria and Central Asia. The Portuguese Government provided grants to FOCUS Europe for the implementation of the programme in Portugal for 2022. The Settlement Programme aims to ensure that all migrants under the programme in Europe will become recognised legal residents, attain proficiency in their national language, live in a home, achieve economic selfsufficiency, integrate within their local community while attaining sound mental and physical health.

Assistance is provided to the Migrants using a comprehensive case management approach that engages beneficiaries on an individual and household level. This allows for an individual programme of support that supplements Governmental and NGO support and provisions that are available in the Migrants host county.

The five key priorities for the Settlement Programme are:

FINANCIAL RESULTS AND FUND RAISING ACTIVITIES

During the year, FOCUS Europe raised, net of fund raising costs, £1,878,041 (2021 - £1,571,686) from fund raising activities and unsolicited donations. Total incoming resources from fund raising and external grants was £3,841,251 for the year ended 31 December 2022 (2021 - £3,710,993). Costs of activities in furtherance of the objectives of FOCUS Europe (charitable expenditure) for the year totalled £3,460,075 (2021 - £2,589,193).

The Statement of Financial Activities for the year is set out on page 11 of the financial statements.

RESERVES POLICY

FOCUS Europe maintains unrestricted funds, which are the free reserves of the charity. The total amount of unrestricted reserves held at 31 December, which together with expected donations and grants should provide sufficient funds to cover management, administration and support costs and to respond to emergencies, which arise from time to time during financial year cycle.

5

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The restricted funds held by FOCUS Europe are only kept for as long as is necessary to organise the use of the funds.

INVESTMENT POLICY

The Trustees have the power to invest in such assets as they see fit. FOCUS Europe sometimes needs to react very quickly to particular emergencies and has a policy of keeping any surplus liquid funds in a combination of short and medium term deposits.

The primary investment aim is to provide a high degree of security and liquidity and to maximise returns whilst adopting a conservative approach.

GRANT-MAKING POLICY

The Trustees consider making grants an effective means of delivering aid and continue to use sister and partner organisations. These organisations have access to facilities, expertise, staff and other resources in the field and they may be better placed to deliver speedily and effectively. Our grant making policy is reviewed each year to align our grants with our priorities and areas of activity for the year.

PLANS FOR THE FUTURE

Going forward FOCUS Europe will primarily provide grants to sister and partner organisations to implement programmes that fall within FOCUS mandate.

FOCUS Europe will continue to support the settlement and integration of Newly Arrived Migrants in European countries.

VOLUNTEERS

knowledge to implement programmes especially at the time of a crisis, to raise funds, in organising public awareness events and to provide trustee services. The Board of Trustees and the National Committees (in France, Portugal and UK) are all resourced entirely by volunteers.

FOCUS Europe is very grateful for the continued generosity of its volunteers. The financial value of this generosity has not been calculated or included in the financial statements as the financial cost of the resources supplied and benefits received can be subjective. However the voluntary effort has a significant impact on the work of FOCUS Europe.

STAFF

FOCUS Europe maintains a number of staff relative to its level of activity. During the year staff discharged programmatic and administrative duties in Europe. The Board of Trustees wish to recognise the considerable effort of the staff during the year in achieving the aims of FOCUS Europe.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Company 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:

6

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

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 the Companies Act 2006. 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.

AUDITORS

The auditors, UHY Hacker Young LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

STATEMENT OF DISCLOSURE TO AUDITOR

So far as the T unaware. Additionally, the Trustees have taken all the necessary steps that they ought to have taken as Trustees auditors are aware of that information.

This report has been prepared in accordance with the small company regime (section 419(2) of the Companies Act 2006).

APPROVAL

The Trustees' Report was approved on 27 October 2023 and signed on behalf of the Board of Trustees by:

Rahim Shamji Chairman

7

INDEPENDENT AUDITOR S REPORT TO THE TRUSTEES OF FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA

(FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

Opinion

We have audited the financial statements of Fundação Focus Assistência Humanitária Europa (Focus Humanitarian Assistance Europe Foundation) able company 2, which comprise the Statement of Financial Activities, the Balance Sheet, the Cashflow Statement and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

the preparation of the financial statement is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

8

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (CONTINUED) (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

Other information

The other information comprises the information included in the annual report other than the financial statements and our report thereon. The Trustees are responsible for the other information contained within the financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the set out on page 6, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

9

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (CONTINUED) (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to compliance with Company law, employment and health and safety regulation, anti-bribery, corruption and fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements.

We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and United Kingdom Generally Accepted Accounting Practice incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue and management override of controls.

Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation, review of correspondence with legal advisors, enquiries of management and in so far as they related to the financial statements, substantive testing of revenue and testing of journals and evaluating whether there was evidence of bias by the Trustees that represented a risk of material misstatement due to fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting www.frc.org.uk/auditorsresponsibilities

Use of our report

This report is made solely to the charitable company in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charities Trustees those matters do not accept or assume responsibility to anyone other than the charitable company and its Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Harriet Hodgson-Grove (Senior Statutory Auditor) For and on behalf of UHY Hacker Young LLP

Chartered Accountants Statutory Auditor

30 October 2023

10

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
Restricted
Funds
Funds
Notes
£
£
Income and endowments
Donations and legacies
2
1,891,857
-
Grants and contributions
3
1,123,470
817,698
Other income
7,263
-
Other interest
963
-
Total income and endowments
3,023,553
817,698
Expenditure
Fund raising costs
4
13,816
-
Costs of charitable activities in
furtherance of the objects of the
Charity:
Contributions to sister organisations
5
367,942
-
Programme and grant costs
6
2,326,334
765,799
Total resources expended
2,708,092
765,799
Net incoming resources
315,461
51,899
Other recognised gains and losses
Exchange gains/(losses)
54,084
13,307
Net movements in funds
369,545
65,206
Fund balances at 1 January
20
1,588,428
(65,206)
Fund balances at 31 December
1,957,973
-		 2022
Total
£
1,891,857
1,941,168
7,263
963
3,841,251
13,816
367,942
3,092,133
3,473,891

367,360
67,391
434,751
1,523,222
1,957,973		 2021
Total
£
1,586,092
2,124,542
-
359
3,710,993
14,406
605,756
1,983,437

2,603,599

1,107,394
(18,371)
1,089,023
434,199
1,523,222

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

11

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

BALANCE SHEET AS AT 31 DECEMBER 2022

Notes
Current assets
Stocks
10
Debtors
11
Cash at bank and in hand
18
Creditors: amounts falling due
within one year
12
Net current assets
Net assets
Funds
Unrestricted funds
Restricted funds
Total funds		 2022
£
210,465
797,338
1,769,622
2,777,425
(819,452)		 £
1,957,973
1,957,973
1,957,973
-
1,957,973		 2021
£
378,272
499,225
1,472,122
2,349,619
(826,397)		 £
1,523,222
1,523,222
1,588,428
(65,206)

1,523,222

The notes on pages 14 to 22 form part of these financial statements.

The financial statements were approved by the Board of Trustees on 27 October 2023 and were signed on its behalf by:

Rahim Shamji Trustee

Afsane Jetha - Trustee

12

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022

Notes
Net cash inflow from operating activities
17
Returns on investment and servicing of finance
Other interest
Increase in cash in the year
18
Net cash resources at 1 January
18
Net cash resources at 31 December
18		 2021
£
296,537
963
297,500
1,472,122
1,769,622		 2021
£
728,211
359
728,570
743,552
1,472,122

13

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

a) Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. In preparing the financial statements the Charity follows best practice as set out in the Statement of Recommended Practice

in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) issued in October 2019 and the Charities Act 2011.

b) Going concern

At the time of approving the financial statements, the Trustees after due deliberation and consideration of the expected programmes and income for the 12 months from authorising these financial statements, have reasonable expectation that FOCUS Europe has adequate resources and support to continue in operational existence. The Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

c) Interest income

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

d) Resources expended

Expenditure is recognised on an accruals basis. Where applicable, expenditure is charged against the funds for which it is incurred. In other cases, it is charged against unrestricted funds.

Contributions payable are amounts payable to fellow Focus Humanitarian Assistance sister expenditure incurred by them. FOCUS sister organisations have agreed that in the current year FOCUS Europe will make contributions of 15% (2021: 15%) of that expenditure.

Management and Administration and Support costs represent the costs of field offices and the costs incurred by Europe-

includes management, technical support for emergency programmes and the running costs of logistics and procurement. These costs are allocated across the categories of charitable expenditure and governance costs. Allocation to charitable categories has been based on the value of individual charitable activities.

Governance costs are those associated with the legal and statutory compliance by the charity.

e) Donations in kind

Donations in kind such as food, clothes, etc. are recognised in the Statement of Financial Activities as resources arising and expended only when they are distributed. These are included at a reasonable estimate of their gross value to FOCUS Europe.

14

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies (continued)

f) Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on a straight-line basis at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and office equipment

25% on cost

g) Stocks

Stocks represent items purchased by the Foundation but not distributed at the year-end. Stocks are shown at lower of cost or net realisable value after making due allowance for any obsolete or slow moving items.

h) Fund accounting

Funds held by FOCUS Europe are:

Unrestricted general funds these are funds that can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds these are funds that can only be used for particular restricted purposes within the objectives of the Charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.

i) Foreign currencies

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the yearend. All differences are taken to the Statement of Financial Activities.

j) Pensions

The pension costs charged in the accounts represent the contributions payable to the personal pension plans of employees during the year.

j) Cash

Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid investments with original maturities of three months or less.

15

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

2. Income and endowments

Unrestricted
Restricted
Funds
Funds
£
£
Gift aid and donations
1,891,857
-		 2022
Total
£
1,891,857		 2021
Total
£
1,586,092

3. Income, grants and contributions from charitable activities

Unrestricted
Restricted
Funds
Funds
£
£
Alto Comissariado para as Migrações
(ACM)
-
211,491
Fundo Asilo Migração e Integração
(FAMI)
-
399,435
Servico De Estrangeiros E Fronteiras
(SEF)
-
206,772
FOCUS Canada
561,735
-
FOCUS USA
561,735
-
1,123,470
817,698
4.
Fund raising costs
Unrestricted
Restricted
Funds
Funds
£
£
Office costs
1,521
-
Computer costs
4,372
-
Professional fees
331
-
Marketing
-
-
Bank charges
7,592
-
13,816
-
5.
Contributions to sister organisations
Unrestricted
Restricted
Funds
Funds
£
£
FOCUS Canada
348,874
-
FOCUS USA
19,068
-
367,942
-		 2022
Total
£
211,491
399,435
206,772
561,735
561,735
1,941,168
2022
Total
£
1,521
4,372
331
-
7,592
13,816
2022
Total
£
348,874
19,068
367,942		 2021
Total
£
51,369
183,695
-
377,159
1,512,319
2,124,542
2021
Total
£
1,565
4,228
216
485
7,912
14,406
2021
Total
£
568,536
37,220
605,756		 2021
Total
£
51,369
183,695
-
377,159
1,512,319
2,124,542
2021
Total
£
1,565
4,228
216
485
7,912
14,406
2021
Total
£
568,536
37,220
605,756
2021
Total
£
1,565
4,228
216
485
7,912
14,406
2021
Total
£
568,536
37,220

605,756

16

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
6. Programme and grant costs
Direct Support 2022 2021
Costs Costs Total Total
£ £ £ £
Relief and community support 2,155,895 936,238 3,092,133 1,983,437
Analysis of general support and governance costs
General Governance 2022 Total 2021 Total
costs costs
£ £ £ £
Wages and salaries 627,350 16,515 643,865 442,147
Other staff costs 207,379 - 207,379 172,096
Travel and subsistence - - - 2,943
Communication costs 3,149 - 3,149 1,608
Office costs 6,097 3,435 9,532 5,428
Office rent & utilities 22,664 - 22,664 22,055
-
Legal and professional 12,853 12,853 12,688
Audit and accountancy 3,945 29,856 33,801 24,875
- - -
Depreciation 11,528
-
Bank charges 2,995 2,995 2,663
Stock impairment - - - 57,822
886,432 49,806 936,238 755,853
All support costs are directly allocated to activities.
7. Net incoming resources
2022 2021
This stated after charging: £ £
remuneration inclusive of VAT (fees paid to auditors in the
United Kingdom) 25,740 21,420
Depreciation of tangible fixed assets - 11,528
----- End of picture text -----

17

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

8.
Employees
Average number of employees calculated on a full-time basis, was:
UK contracted employees
Non-UK contracted employees
The costs of employing those staff was:
Salaries and wages
Social security
Pension costs		 2022
No.
4
12
16
2022
£
546,987
96,879
15,822
659,688		 2021
No.
3
7
10
2021
£
377,284
61,283
12,237

450,804

In addition to salaried employees and contribution of time by Trustees (see note 21), other volunteers contributed a significant amount of time to the Charity by providing professional and other services during the year.

financial statements as the financial cost of the resources supplied and benefits received is not quantifiable.

The number of employees whose emoluments, as defined for taxation purposes, amounted to over £60,000 in the year were as follows:

£60,000 in the year were as follows:
2022 2021
No. No.
£60,000 to £69,999 - 1
£70,000 to £79,999 - -
£80,000 to £89,999 1 -

The number of higher paid employees with pension contributions paid directly into pension funds of their choice through the Stakeholder Pension Scheme was 1 (2021: 1) for which the contributions amounted to £6,150 (2021: £2,948).

9. Trustees

None of the Trustees received remuneration or benefits from the charity or related parties during the year and no trustee expenses have been incurred or paid.

No Trustee received payment from the charity or related parties for professional or other services supplied to the charity (2021: £Nil).

18

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

10.
Stocks
Stocks
emergency relief items (non-food)
11.
Debtors
Grants receivable
Amount receivable from sister organisations
Income tax recoverable
Other debtors
Prepayments and accrued income
Amounts receivable from sister organisations are as follows:

FOCUS USA
12.
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Amounts payable to sister organisations
Accruals
Deferred income
Amounts payable to sister organisations are as follows:
FOCUS Canada
FOCUS USA
 2022
£
210,465
2022
£
212,244
426,662
105,159
6,808
46,465
797,338
2022
£
426,662
426,662
2022
£
732
90,211
127,957
228,222
372,330
819,452
2022
£
127,957
-
127,957

2021
£
378,272
2021
£
200,310
-
146,533
144,098
8,284
499,225
2021
£
-
-
2021
£
551
1,968
442,457
346,047
35,374


826,397


2021
£
323,712
118,745

442,457

19

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

13. Deferred income

Balances as at 1 January
Amount released to incoming resources
Amount deferred in the year
Balance as at 31 December		 2022
£
35,374
(35,374)
372,330
372,330		 2021
£
-
-
35,374

35,374

14. Restricted Funds


Portugal Settlement		 1 January
2022
£
(65,206)
(65,206)		 Income
£
817,698
817,698		 31
Expenditure
£
Transfers
£
(752,492)
(752,492)
-
-		 December
2022
£
-
-

The Portugal settlement fund is part of the European settlement Programme and covers grant funded activities in Portugal.

15 . Capital commitments

The charity had no capital commitments as at 31 December 2022 (2021: £Nil).

16. Lease commitments

At the reporting end date, the charity had outstanding commitments for future minimum lease payments, which fall due as follows:

Within 1 year
Within 2 - 5 years
More than 5 years
Lease commitments as at 31 December
17.
Reconciliation of changes in resources to net cash inflow from operating
Net movement in funds for the year
Other interest
Depreciation charges
Decrease in stock
(Increase) in debtors
(Decrease) in creditors
Net cash inflows from operating activities
 2022
£
2,828
-
-
2,828
activities
2022
£
434,751
(963)
-
167,807
(298,113)
(6,945)
296,537
 2021
£
2,688
-
-
2,688
2021
£
1,089,023
(359)
11,528
54,580
(120,276)
(306,285)
728,211

20

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

18.
Analysis of net cash resources
2021
£
Cash at bank and in hand
1,472,122
19.
Analysis of net assets between funds
Unrestricted
Funds
Fund balances are represented by:
£
Current assets
2,405,095
Current liabilities
(447,122)
Net assets as at 31 December 2022
1,957,973
20.
Comparative Statement of Financial
Activities
Unrestricted
Funds
£
Income and endowments
Donations and legacies
1,586,092
Grants and contributions
1,889,478
Other interest
359
3,475,929
Expenditure
Fund raising costs
14,406
Costs of charitable activities in
furtherance of the objects of the Charity:
Contribution to sister organisations
605,756
Programme and grant costs
1,683,167
2,303,329
Net incoming resources
1,172,600
Other recognised gains and losses:
Exchange losses
(18,371)
Net movement in funds
1,154,229
Fund balance at 1 January
434,199
Fund balance at 31 December
1,588,428		 Cash flow
£
297,500
Restricted
Funds
£
372,330
(372,330)
-
Restricted
Funds
£
-
235,064
-
235,064
-
300,270
300,270
(65,206)
-
(65,206)
-
(65,206)		 2022
£
1,769,622
2022
Total
£
2,777,425
(819,452)
1,957,973
2021
£
1,586,092
2,124,542
359





3,710,993

14,406
605,756
1,983,437

2,603,599

1,107,394
(18,371)

1,089,023
434,199
1,523,222

21

FUNDAÇÃO FOCUS ASSISTÊNCIA HUMANITÁRIA EUROPA (FOCUS HUMANITARIAN ASSISTANCE EUROPE FOUNDATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

21. Related parties and co-operation with other organisations

Key management personnel:

The Trustees consider the Board of Trustees as comprising the key management personnel in charge of

None of the Trustees received remuneration, other benefits or Trustee expenses for their voluntary work.

Co-operation with sister organisations :

fund and deliver humanitarian programmes.

In 2022 such funding amounted to:

Funding made by the charity to:-
FOCUS Canada
FOCUS USA
Funding received by the charity from:-
FOCUS Canada
FOCUS USA

Net amounts receivable from/payable to sister organisations as at the year-end has been disclosed within Note 11 and 12 respectively.

22. Control

The charity is not controlled by any other party.

22