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 2023
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 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
DISASTER AID UK & IRELAND
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2023
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 2023. 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.
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DISASTER AID UK & IRELAND
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2023
ACHIEVEMENT AND PERFORMANCE
Disaster Aid UK & Ireland continues to be an active Partner in Disaster Aid International [DAI]. DAI's other Partners are Australia, Brazil, Canada, Czech Republic, India, Malaysia, Nepal, South Africa, Thailand, United States of America and Uruguay. Each Disaster Aid Partner is an independent operation and maintains it own financial independence but works towards the same common aim - to provide quality aid to the survivors or disasters. The Partners may choose to work together in various combinations in some deployments sharing funding and where appropriate manpower.
In the year July 1st 2022 to June 30th 2023, we supported initiatives in Ukraine, Thailand, Pakistan, Mozambique and Turkey. In the previous 12 months Disaster Aid Response Team [DART] volunteers were not deployed due to Covid travel restrictions. During this time aid deployment had been provided remotely - the necessary expertise on the ground where appropriate was provided by other DAI Partners and/or trusted contacts. The skills used and developed during this time continue to be used and we look at whether sending DARTs to affected areas adds to the success of the deployment of aid or whether the aid can be deployed remotely from the UK. This allows us to keep deployment costs down especially where the funds available to spend in a deployment are below a budget of up to £10,000 and we have identified a trusted partner to work with.
We launch appeals for named disasters when we feel that we will be able to provide significant support to the survivors. Our trustees discuss potential budget targets and underwrite with funds from our reserves so that we are able to plan and start to undertake the deployment of aid while waiting for the donations to come in. We undertake that all contributions to named appeals will be spent in the named area. We do fund some deployments purely from our reserves - sometimes in the form of a grant to one of our Partners.
Ukraine
We became aware of an initiative to provide respite to a group of children from war affected areas in Ukraine. Their families were unable to leave Ukraine as their parents were essential workers. The group were being hosted by a sailing school in Bulgaria and they were able to continue with their studies via internet teaching. Following a due diligence visit by one of our Trustees we provided accommodation costs allowing them to stay in Bulgaria for a further 8 weeks. The students benefitted greatly from their time away from the horrors of war.
Following on from our provision of generators to medical facilities in Ukraine we worked with Disaster Aid Canada and Disaster Aid Europe to provide several smaller generators for medical facilities and community groups in Ukraine. Funded from remaining funds from our appeal we also supported initiatives by UK charity Sioban's Trust to provide hot meals to the displaced people in the war affected areas in Ukraine.
Thailand
Following very severe flooding in Thailand we provided a grant to support one of DAI's new partners Disaster Aid Thailand. This went to provide food to affected survivors.
Mozambique
Following flooding in Southern Mozambique we provided a grant to support one of DAI's new partners Disaster Aid South Africa in their work with the survivors.
Pakistan
Northern Pakistan was affected by severe flooding and we launched a successful appeal. The money will be used to support projects to provide semipermanent shelters and safe water to some of the affected communities.
Turkey
Parts of Turkey and Syria were hit by an earthquake which caused many fatalities and a significant loss of homes and infrastructure. We deployed two DART's who visited some of the severely affected areas. They identified groups of survivors who were in small communities living in tents. Working with them they identified their immediate needs and were able to source and provide aid including clothing and shoes, mattresses, refrigerators, electronic tablets to enable the children to continue their education. We received a grant from Disaster Aid Canada to help with this work.
Use of reserves
Our income during this year comes from donations in response to specific named appeals and general donations. We do have a small number of regular donors. 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 Thailand and Mozambique.
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DISASTER AID UK & IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2023
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)
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 (resigned 30/6/2023) C Roberts R A Strachan W G Thomas (resigned 30/6/2023) P J Hazell D G Richards (resigned 19/1/2023)
Company Secretary
T H Booth
Independent Examiner
Darren Cooper BA (Hons) BFP FCA CTA 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 19th December 2023 and signed on its behalf by:
P Joyce - Trustee
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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 2023.
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
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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
-
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 The Institute of Chartered Accountants in England and Wales
A.Allen & Son Limited 45 Union Road New Mills High Peak SK22 3EL
19th December 2023
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DISASTER AID UK & IRELAND
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2023
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 74,768 - Investment income 2 1,169 - Total 75,937 - EXPENDITURE ON Raising funds 3 4,768 - Charitable activities Cost of projects and deployments 76,382 - Total 81,150 - NET INCOME/(EXPENDITURE) (5,213) - RECONCILIATION OF FUNDS Total funds brought forward 85,786 - TOTAL FUNDS CARRIED FORWARD 80,573 - |
2023 Total funds £ 74,768 1,169 75,937 4,768 76,382 81,150 (5,213) 85,786 80,573 |
2022 Total funds £ 35,991 69 |
|---|---|---|
| 36,060 | ||
| 4,658 15,337 |
||
| 19,995 | ||
| 16,065 69,721 |
||
| 85,786 |
The notes form part of these financial statements
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DISASTER AID UK & IRELAND
BALANCE SHEET 30TH JUNE 2023
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Stocks 7 19,100 - Debtors 8 1,500 - Cash at bank 61,424 - 82,024 - CREDITORS Amounts falling due within one year 9 (1,451) - NET CURRENT ASSETS 80,573 - TOTAL ASSETS LESS CURRENT LIABILITIES 80,573 - NET ASSETS 80,573 - FUNDS 10 Unrestricted funds: General fund TOTAL FUNDS |
2023 Total funds £ 19,100 1,500 61,424 82,024 (1,451) 80,573 80,573 80,573 80,573 80,573 |
2022 Total funds £ 19,100 2,025 65,992 87,117 (1,331) 85,786 85,786 85,786 85,786 85,786 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2023 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
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(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 19th December 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 2023
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 | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Deposit account interest | 1,169 | 69 |
continued...
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DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2023
3. RAISING FUNDS
4.
| Expenses | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Insurance | 414 | 400 |
| Telephone | 156 | 156 |
| Honorarium services | 600 | 600 |
| Administration costs | 3,598 | 3,502 |
| 4,768 | 4,658 | |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 2023 | 2022 | |
| £ | £ | |
| Accountancy | 689 | 675 |
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 2023 nor for the year ended 30th June 2022.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | Unrestricted fund |
Unrestricted fund |
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Donations | 14,914 | 8,811 |
| Haiti appeal | 5,861 | |
| Gift aid | 892 | 1,419 |
| Indonesia appeal | 1,780 | |
| Pakistan flood appeal | 10,260 | |
| Oxygen Concentrators, India | 200 | |
| Turkey earthquake appeal | 36,297 | |
| Ukraine refugees | 8,215 | |
| Ukraine appeal - 2 | 2,410 | 19,699 |
| 74,768 | 35,990 | |
continued...
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DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2023
7. STOCKS
| 7. | STOCKS | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | ||||
| Stocks | 19,100 | 19,100 | |||
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Other debtors | - | 1,265 | |||
| VAT | 125 | 144 | |||
| Prepayments | 1,375 | 616 | |||
| 1,500 | 2,025 | ||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Trade creditors | 806 | 736 | |||
| Other creditors | 95 | 95 | |||
| Accrued expenses | 550 | 500 | |||
| 1,451 | 1,331 | ||||
| 10. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At | 1.7.22 | in funds | 30.6.23 | ||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 85,786 | (5,213) | 80,573 | ||
| TOTAL FUNDS | 85,786 | (5,213) | 80,573 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 75,937 | (81,150) | (5,213) | ||
| TOTAL FUNDS | 75,937 | (81,150) | (5,213) |
continued...
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DISASTER AID UK & IRELAND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2023
10. MOVEMENT IN FUNDS - continued
Comparatives for 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 |
| Comparative 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 |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th June 2023.
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