**REGISTERED COMPANY NUMBER: 05003026 (England and Wales) REGISTERED CHARITY NUMBER: 1103165** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2021** ## **FOR** ## **DISASTER AID UK & IRELAND** A.Allen & Son Limited 45 Union Road New Mills High Peak SK22 3EL **DISASTER AID UK & IRELAND** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2021** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|9| |**Detailed Statement of Financial Activities**||10|| **DISASTER AID UK & IRELAND** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2021** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th June 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The principal objective of the company in the year under review was that of providing, on a worldwide basis, humanitarian relief and aid in the form of equipment and materials that provide refuge, potable water and training to people affected by natural and man-made disasters. However, in this year we also provided aid in other forms as mentioned below. ## **ACHIEVEMENT AND PERFORMANCE** Disaster Aid UK & Ireland continues to be an active Country Partner in Disaster Aid International (DAI). DAI's other Country Partners are Australia, Brazil, Canada, Czech Republic, India, Malaysia, New Zealand, United States of America, and Uruguay. Each Disaster Aid Country Partner is an independent operation but works towards the same common aim - to provide quality aid products to the survivors of disasters. In the year July l, 2020 - June 30, 2021 we supported initiatives in Bangladesh, Brazil, India, and Lebanon. No Disaster Aid Response Team (DART) volunteers were deployed from the UK or Ireland. Where appropriate, the necessary expertise was provided by the other DAI Country Partners with whom we were cooperating and / or trusted contacts. Bangladesh: Working in cooperation with Disaster Aid Australia and the Rotary of Dhaka, we helped finance the acquisition of a Baby CPAP machine for a hospital in Dhaka. Brazil: Working with Disaster Aid Brazil we helped finance the acquisition of personal protective equipment to help combat COVID-19. India: Working with Disaster Aid India and the Sujaya Foundation to address needs created by COVID-19 finance the acquisition of oxygen ventilators that were distributed to rural medical facilities that were being 'overlooked' in the spread of COVID. Lebanon: Following the August 2020 explosion in Beirut we collaborated with the Rotary Club of Chtaura Bekaa Gate on two projects identified by them that resulted from the devastation caused by the explosion. In each case the aim of the project was to enable residents to return to their apartments and re-start their lives. Project 1 provided physical security for 15 families by installing new front doors to their apartments. Project 2 provided a piece of maquette floor covering for each of 100 families to help combat tripping and slipping hazards occasioned by broken flooring, and condensation and cold from a lack of floor coverings as the apartments did not have reliable heating systems. ## **Use of reserves** COVID-19 had a dramatic impact on our income as the donors we rely on found it difficult to raise funds themselves. We remain extremely grateful to all those who generously responded to our appeals. As always though, it was the income from the donors who support us over and above our appeals that allowed us to conduct other related aid work and be able to respond quickly when a disaster occurs. Without those donations we would not have had the reserves to finance the work we did in Bangladesh or Brazil. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 05003026 (England and Wales) Page 1 **DISASTER AID UK & IRELAND** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 30TH JUNE 2021** **Registered Charity number** 1103165 ## **Registered office** 115 Sheffield Road Godley Hyde Cheshire SK14 2PJ ## **Trustees** K Dobson J Forster Dr C S Ince P Joyce D W Newman D Penny (resigned 30/6/2021) C Roberts R A Strachan W G Thomas M J Roberts (appointed 1/7/2020) (resigned 30/6/2021) P J Hazell (appointed 1/7/2020) D G Richards (appointed 1/7/2021) ## **Company Secretary** T H Booth ## **Independent Examiner** A.Allen & Son Limited 45 Union Road New Mills High Peak SK22 3EL This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 17th February 2022 and signed on its behalf by: P Joyce - Trustee Page 2 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISASTER AID UK & IRELAND** ## **Independent examiner's report to the trustees of Disaster Aid UK & Ireland ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th June 2021. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Darren Cooper BA (Hons) BFP FCA CTA A.Allen & Son Limited 45 Union Road New Mills High Peak SK22 3EL 17th February 2022 Page 3 **DISASTER AID UK & IRELAND** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2021** |Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
28,437
-
Investment income
2
19
-
**Total**
28,456
-
**EXPENDITURE ON**
Raising funds
3
5,125
-
**Charitable activities**
Cost of projects and deployments
17,109
-
**Total**
22,234
-
**NET INCOME/(EXPENDITURE)**
6,222
-
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
63,499
-
**TOTAL FUNDS CARRIED FORWARD**
69,721
-|2021
Total
funds
£
28,437
19
28,456
5,125
17,109
22,234
6,222
63,499
69,721|2020
Total
funds
£
57,767
340
58,107
5,778
71,195
76,973
(18,866)
82,365
63,499| |---|---|---| The notes form part of these financial statements Page 4 **DISASTER AID UK & IRELAND** ## **BALANCE SHEET 30TH JUNE 2021** |Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Stocks
7
19,100
-
Debtors
8
949
-
Cash at bank
51,002
-
71,051
-
**CREDITORS**
Amounts falling due within one year
9
(1,330)
-
**NET CURRENT ASSETS**
69,721
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
69,721
-
**NET ASSETS**
69,721
-
**FUNDS**
10
Unrestricted funds:
General fund
**TOTAL FUNDS**|2021
Total
funds
£
19,100
949
51,002
71,051
(1,330)
69,721
69,721
69,721
69,721
69,721|2020
Total
funds
£
3,431
1,066
60,732
65,229
(1,730)
63,499
63,499
63,499
63,499
63,499| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 17th February 2022 and were signed on its behalf by: P Joyce - Trustee The notes form part of these financial statements Page 5 **DISASTER AID UK & IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||2021|2020| ||£|£| |Deposit account interest|19|340| Page 6 continued... **DISASTER AID UK & IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2021** ## **3. RAISING FUNDS** ## **4.** |**Expenses**||| |---|---|---| ||2021|2020| ||£|£| |Publicity|750|1,378| |Insurance|400|400| |Telephone|156|196| |Honorarium services|600|600| |Administration costs|3,219|3,204| ||5,125|5,778| |**NET INCOME/(EXPENDITURE)**||| |Net income/(expenditure) is stated after charging/(crediting):||| ||2021|2020| ||£|£| |Accountancy|526|626| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30th June 2021 nor for the year ended 30th June 2020. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30th June 2021 nor for the year ended 30th June 2020. ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**|Unrestricted
fund|Unrestricted
fund| |---|---|---| ||2021|2020| ||£|£| |Donations|10,105|15,145| |Hurricane Dorian||40,602| |Gift aid|1,157|1,744| |Beirut Explosion, Lebanon|11,332|| |Deposit account Interest|19|340| |Oxygen Concentrators, India|5,843|| |Other||276| |||| ||28,456|58,107| |||| |||| |||| |||| |||| |||| continued... Page 7 **DISASTER AID UK & IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2021** ## **7. STOCKS** |**7.**|**STOCKS**||||| |---|---|---|---|---|---| |||||2021|2020| |||||£|£| ||Stocks|||19,100|3,431| |**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |||||2021|2020| |||||£|£| ||Other debtors|||20|125| ||VAT|||125|-| ||Prepayments|||804|941| |||||949|1,066| |**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |||||2021|2020| |||||£|£| ||Trade creditors|||735|1,135| ||Other creditors|||95|95| ||Accrued expenses|||500|500| |||||1,330|1,730| |**10.**|**MOVEMENT IN FUNDS**||||| |||||Net|| |||||movement|At| |||At|1.7.20|in funds|30.6.21| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund|63,499||6,222|69,721| ||**TOTAL FUNDS**|63,499||6,222|69,721| ||Net movement in funds, included in the above are as follows:||||| |||Incoming||Resources|Movement| |||resources||expended|in funds| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund|28,456||(22,234)|6,222| ||**TOTAL FUNDS**|28,456||(22,234)|6,222| continued... Page 8 **DISASTER AID UK & IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2021** ## **10. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|Transfers|| |---|---|---|---|---| |||movement|between|At| |At 1.7.19||in funds|funds|30.6.20| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|74,865|(18,866)|7,500|63,499| |**Restricted funds**||||| |Pula orphanage fund|7,500|-|(7,500)|-| |**TOTAL FUNDS**|82,365|(18,866)|-|63,499| |Comparative net movement in funds, included in the above are as follows:||||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| |**Unrestricted funds**||||| |General fund||58,107|(76,973)|(18,866)| |**TOTAL FUNDS**||58,107|(76,973)|(18,866)| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30th June 2021. Page 9