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 2022
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 2022
| 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 2022
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 2022. 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, United States of America, and Uruguay. Each Disaster Aid Country Partner is an independent operation and maintains its own financial independence but works towards the same common aim - to provide quality aid products to the survivors of disasters. The Country Partners may choose to work together in various combinations in some deployments sharing funding and where appropriate manpower.
In the year July 1st 2021 to June 30th 2022, we supported initiatives in Haiti, Brazil, India, and Ukraine. Due to the continued restrictions on travel because of Covid 19, no Disaster Aid Response Team [DART] volunteers were deployed from the UK or Ireland until March 2022. The necessary expertise where appropriate was provided by the other DAI country partners and/or trusted contacts.
Haiti: Following on from a catastrophic earthquake in August 2021, we worked in partnership with Disaster Aid USA and Disaster Aid Canada to supply 50 tents, 2000 mosquito nets and water filters to the survivors. As Covid 19 travel restrictions were still in place at this time the aid was handled and distributed using established trusted partners in Haiti.
Brazil: Working in collaboration with Disaster Aid Brazil we provided a monetary contribution to a project to provide water filters to households in remote areas around the Amazon to allow the provision of safe water.
Kerala, India: In November 2021 the Koottickal region of Kerala was hit by extensive flooding and landslides. We provided water filters which we sourced from within India and distribution was handled by the local Rotary Club of Changanacherry.
Ukraine: Having launched an appeal which was thought initially would help refugees fleeing Ukraine we sent two of our DART volunteers to Romania. After carrying out a needs assessment it showed that the refugees arriving across the border from Ukraine were being well catered for and being quickly and efficiently processed and moved on within 24-48 hours. An urgent need for generators in medical settings however was identified. One generator was sourced from Romania while the team were there, and transport was arranged using a chain of Rotary clubs for it to reach it's destination at a hospital in Dnipro. Further generators were sourced and sent into Ukraine after the team were back in the UK.
Use of reserves
Our income during this year continued to be reduced due to Covid 19, as the donors we rely on found it difficult to raise funds themselves. We raised funds for Haiti and Ukraine by running appeals. 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 Kerala 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.
Page 1
DISASTER AID UK & IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2022
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
05003026 (England and Wales)
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 C Roberts R A Strachan W G Thomas P J Hazell D G Richards (appointed 1/7/2021) (resigned 19/1/2023)
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 16th February 2023 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 2022.
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:
-
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
-
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
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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
16th February 2023
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DISASTER AID UK & IRELAND
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2022
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 35,991 - Investment income 2 69 - Total 36,060 - EXPENDITURE ON Raising funds 3 4,658 - Charitable activities Cost of projects and deployments 15,337 - Total 19,995 - NET INCOME 16,065 - RECONCILIATION OF FUNDS Total funds brought forward 69,721 - TOTAL FUNDS CARRIED FORWARD 85,786 - |
2022 Total funds £ 35,991 69 36,060 4,658 15,337 19,995 16,065 69,721 85,786 |
2021 Total funds £ 28,437 19 |
|---|---|---|
| 28,456 | ||
| 5,125 17,109 |
||
| 22,234 | ||
| 6,222 63,499 |
||
| 69,721 |
The notes form part of these financial statements
Page 4
DISASTER AID UK & IRELAND
BALANCE SHEET 30TH JUNE 2022
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Stocks 7 19,100 - Debtors 8 2,025 - Cash at bank 65,992 - 87,117 - CREDITORS Amounts falling due within one year 9 (1,331) - NET CURRENT ASSETS 85,786 - TOTAL ASSETS LESS CURRENT LIABILITIES 85,786 - NET ASSETS 85,786 - FUNDS 10 Unrestricted funds: General fund TOTAL FUNDS |
2022 Total funds £ 19,100 2,025 65,992 87,117 (1,331) 85,786 85,786 85,786 85,786 85,786 |
2021 Total funds £ 19,100 949 51,002 71,051 (1,330) 69,721 69,721 69,721 69,721 69,721 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2022 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 16th February 2023 and were signed on its behalf by:
P Joyce - Trustee
The notes form part of these financial statements
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DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2022
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 | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Deposit account interest | 69 | 19 |
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continued...
DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2022
3. RAISING FUNDS
4.
| Expenses | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Publicity | - | 750 |
| Insurance | 400 | 400 |
| Telephone | 156 | 156 |
| Honorarium services | 600 | 600 |
| Administration costs | 3,502 | 3,219 |
| 4,658 | 5,125 | |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 2022 | 2021 | |
| £ | £ | |
| Accountancy | 675 | 526 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30th June 2022 nor for the year ended 30th June 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30th June 2022 nor for the year ended 30th June 2021.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | Unrestricted fund |
Unrestricted fund |
|---|---|---|
| 2021 | 2021 | |
| £ | £ | |
| Donations | 8,811 | 10,105 |
| Haiti appeal | 5,861 | |
| Gift aid | 1,419 | 1,157 |
| Beirut Explosion, Lebanon | 11,332 | |
| Deposit account Interest | 19 | |
| Oxygen Concentrators, India | 200 | 5,843 |
| Ukraine refugees | 19,699 | |
| 35,990 | 28,456 | |
continued...
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DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2022
7. STOCKS
| 7. | STOCKS | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | ||||
| Stocks | 19,100 | 19,100 | |||
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Other debtors | 1,265 | 20 | |||
| VAT | 144 | 125 | |||
| Prepayments | 616 | 804 | |||
| 2,025 | 949 | ||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Trade creditors | 736 | 735 | |||
| Other creditors | 95 | 95 | |||
| Accrued expenses | 500 | 500 | |||
| 1,331 | 1,330 | ||||
| 10. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At | 1.7.21 | in funds | 30.6.22 | ||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 69,721 | 16,065 | 85,786 | ||
| TOTAL FUNDS | 69,721 | 16,065 | 85,786 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 36,060 | (19,995) | 16,065 | ||
| TOTAL FUNDS | 36,060 | (19,995) | 16,065 |
continued...
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DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2022
10. MOVEMENT IN FUNDS - continued
Comparatives for 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 |
| Comparative 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 |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th June 2022.
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