REGISTERED COMPANY NUMBER: 05003026 (England and Wales) REGISTERED CHARITY NUMBER: 1103165 REPUIi'I' OF THL'I'RUS'I'LES AND ULYAUDATED FINANCIAL STATEIVIENTS FOR THE I'EAR ENDED 30 JUNE 2U24 FOR DISASTER AID UK & IRELAND A.Allen & Son Limil¢d 45 Union Road New Mills High Peak SK22 3EL
DISASTER AID UK & JRELAND CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JII)E 2024 Page Report of the Trustees Independent ExAMlller's Report Statement ot. Flnanclal Actlvltles Balanee Sheet Notes to the Flnanclal Statement5
DJSASTER AID UK & IRELAND (REGISTERED NUMBER: 05003026) REPORT OF THE TRUSTEES FOR'I'HE YEAR 30JUNE 2024 The Irustees who are also directors of the cliarity for th¢ purtK)5es of the Compaiiies Act £006, present their report with the financial slalemenis of Il)e charit! for the year ended 30 June 2024. The trustees have adopted the provisions of Accouniing and Reporting by C,harilie%.' StutcmLnl ot RecoinmendLd PrdLtiLL appliLdblL to Lharitie% prLparing theii- dccuunt% in aLLordanLe Wlth tlie FinanLidl Reporting Standard applicable in the UK and Republic ofTreland (FRS 1021 (effective l Jaiiuary 2019). OBJECTIVES AND ACTIVITIES Objeetlves and alms ThL principal objcL'tivc of thc coinpaiiy in thc ycar under rLview was tlial of proiiding, on a worldwidl basis, hLJinanilarian rcliLt-aiid aid in the form of. equipmenl and Inalerials that provide retuge, potable water and Iraining to people aflected by natural and tnan-lnade disasters. Howe%'er, in this year we also pi'ovided aid in other forms as n]entioned below. Page I
DJSASTER AID UK & IRELAND (REGISTERED NUMBER: 05003026) REPORT OF THE TRUSTEES FOR'I'HE YEAR 30JUNE 2024 ACHIEVEMENT AND PERFORMANCE Disaster Aid UK & Ireland coiitiiiues to be an active Partiier in Disaster Aid Interiiatioiial [DAI]. DAT'S other Partiiers are based i Auglralia, Brazil, Canada, Czech Republic, India, Malaysia, Nepal, South Africa, Thailand, United Stales of America. and Uruguay. EuLh Di%a%tLr Aid plner 1% an independLnt operation und maintains ils own finunLial indcpendLnLL but %vork% tuwdrds the %dnie Comnion aiin ¢0 provide qualily aid to the survivors or disasters. The Partners rnay choose to work logeiher in various combinatioiis in some deplovments sharing funding and, where appropriate, humaii resourLes. In tl)e year July I sl 2023 10 June 30th 20L4, we siipporled initiatives in Turkey. Morocco. Brazil, Pakislan, and Ne]Ml. Iii ihebe 12 months DisaslLr Aid RLsponsc Tcain IDARTI voluntccrs WL'rc dcploycd for somc of Ilicsc iniliativcs. Some of Ihc oihcr initiaiivLs were completed reinotely - tlie necessary expertise on the ground where appropriate was provided by other DA T Partners andlor trusted eontaLls. The skillb used and developed during Ilje Covid travel restrictions continue lo be used and, on a case-by-case basis, we look at whetlier %en(ling7 DARTS to uffected areas adds to Ilie %ucce%ty Qt ihe deploynienl of aid or whether the aid can be deployed remoiely from Ihe UK. This alloivs us lo keep deployment COs1S down especially where Ihe funds available lo spend in a deployment arL bLloiv a budgLt ot. up lo LIO,(M)O dnd WL havc idciilifLLd & 1ruslLd partncr to work with. W¢ launch appeals for nained disasters when we feel that we will be able lo proNide significai)t SLipporr to lh¢ survivors. Our trLlStees discii.%s potenliiil bii(Ig7el IdrgTels and iin(lerwrile with fun<ls from our re%erves .40 that we are dhle lo plan and %lart to Lin(lertiike the deployment of aid wliile wailing for ihL. dondtions lo conie in. We undertake that all contribuLions 10 namL.d app¥als will be spent in the n&med area. We do fund sonie deployments purely from our reserves - sometimes in the f()rm of a grant to one of our Partner&. Turk'ey Purt¥ of Turkey and Syria were hil by an earthquake in Febiimry 2023, which CdLi%ed many fathlities dnd d %i¥nificant10%s ot. home and infrasirucwre. We had launched an appeal and deployed 2 DART volunieers io soine of the badly affecied areas Ln ihe previous rinanLial year. Due 10 the succebs ol. tl)e appeal and some finanLial asbisianLe f1411n Dibasler Aid Canada we were able lo send une of tlie DAR T volunteers back in Augiusl 202i lo review the work already doiie aiid assess how the remaininby funds should be spent lo provide necessary aid for the survivors. Moroc¢o In Sepleniber ?U23 an earthLiuake hil with it's epicentre in the High Atlas Mountains. With over 2UOO deaths initially reported along with Inany thousands injured aiid laekinby shelter. we launched ¢in Opal to raise funds. As we were not in the position to provide iminediale aid, we sent two of our DAR T volunleers lo look al ways in which we could use those funds aiid find a fiuiiable Itusled partiier. Th¢ Tru%tee4 ere advi%ed to flind wvoden tvnipurary ¥heltern in partller4hip with the High Atla% FoLindaliun, wlio wuiila supervise the pi'ojeci on the ground. This proved to be a siiccessful an'angeinent. Br4zil In April 2024, the Brazilian siale of Rio Grande do Sul was struck by devaslaiing floods. Large areas were tlooded with survivors bLing Lili off and thousdnds di.%plaLLd Iroin thlir humcs. MonLy trom un appiul allowLd u% to work in Lolldboi"dtiun with DisdslLr Aid Brazil and the Rotary Club of Honvich providiiig waier fillers 10 Ihose who had lost their access to safe water. Nepal A gi'uni was Inade lo Disaster Aid Nepal out of oui. I'eserves lo provide aid for earthquake viciirns. The Inoney was spent on providing cmLrgLnLy foud lo IhL %urvivors. Pakistan Funds raised from i)revious appeals were sent to Pakistan to help with projec15 dealingT with surviiors of flooding,. This money was sent via I different inlernalionil aid agene.ies as we had noi been able to send the Inoney inlo Pakistan itself. Use ot reserv¢s Our income duriiigy this year comes Iroin doiialion4 in respon%e lo %pecific named appeal% and gieneral doi)ati01is. We do have a small iiuinber of regular doiioi's . Wc rciiiaiii exticiiicly gi'atcful to all Iliosc wlio gciic101151y rc5poiidcd to QLir appca15. A5 alivay5 tliough. IhL incotllc trom thL donors who support OVLr aiid abovc our appcals that allowLd us to conduct otlier rLlated aid work and bc able lo respond quickly when a disaster occurs. Without those donations we would not have had ihe Teserves to f inance the work we did in Nepal. Page 2
DJSASTER AID UK & IRELAND (REGISTERED NUMBER: 05003026) REPORT OF THE TRUSTEES FOR'I'HE YEAR 30JUNE 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeument Tlie Lhurily 1% Lontrolled by its govLrning doLIIITILlIt, u dcLd of t1t, Lmd Lon4titutL8 u limitcd Lompany? limited b). guarantLe, defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Coinpaiiy Number.. 05003026 IEngland and Walesl STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng doeument The uharily 14 controlled by its governing, docuinent, a deed of trust, and cnnstitutes a limite(I company, limited b). gyuarantee, a. defined by rh¢ C,ompanies Aci 2006. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Compllny number Q5003026 (England dr)d Wdle%) Registered Chgrit), number 103165 Reglstered vffice 115 SheIe[d Road Godley Hyde Cheshire SK14 2PJ Trustees K Dobson J Forster Dr C S InLe {re%igii¢d 241312024) P Josce C: Roberts R A Straclian P J Hazell E R%LI1 (uppointLd 2711112023) Company Secretar) T H Booih Independent Ex#miner Darren Looper BA (Hons) BFP FCA CTA A.Allen & Son Limited 45 Unioii Road New Mills Higli Peak SK2? 3EL Thi.% report ha% beeii prepared in accDrdance with the %pecial provi%ioii% of Part 15 ot. the Companie% Act 2006 relalinLF to small coinpaiiic5. Approved by order ol. the board ot. trustees on 20 February 20?5 aiid signed on its behalt-by: P Jo}LC- Trugtec Page 3
INDEPENDENT EXAIWJNER'S REPORT TO THE TRUSTEES OF Independent examiner's report to the trustees of Di$*ster Aid UK & Irelg)nd ('the Company,) I report to the charity trustees ov] my exaillination of the accounts of the Coinpany for the year ended .30 June 2024. Re5ponsibilitie5 and bgsi5 of report As the charit} s Iruslees ol the Coinpany {aiid also ils directors for the purposes of company law) yOLi are responsible for Ilie prcpurutiun uf the acLuunt% in alLrdance with the requiremlt% uf thc Coinpunie% ALt 2006 ('thL 20U6 Act,). H&ving salisfi=d myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 ALt and are eligFibl¢ t.or independ¢iil examiiiatioii, I report iii respect of my examination of your charity's account5 a5 carried out under Section 145 of the C'harities Aci 2011 ('Ihe 201 l Act,). In carrying out my examinalion I have followed the Directions given by the C.harily Q'.ommission under ScLtion 145(51 (b) of the 201 I ALt. Independent examlner's stxtement I have completed my exdmiiialion. I contirm thal no malters have coine to my attentioii in Lonnection with the examiiiation gFiving7 Ine cause 10 belIee.. accoiinting records were not kepl in re5pecl ot. the c.ompany as reqiiired by Section 386 01. the 2006 Act. or the accounts do not acconl with thos¢ records; or the aceoiint,% do nol comply with the (ieenunlingT reqLiirement% of. Section 396 of the 2QQ6 Act other than iiny requirement tli&t tl)e acLountS gyle a rruL' and fair view whiLh is nul a nialic'r considered as part of an indL'pendent exaininarion. or the accounts have not been prepared in aLLordance with the methods and priiikniples of the Statement ()f Recon)meiided Practice for accouiiting and repoi1ing by charities (applicable to chariiies preparing> their accounts in ac¢ordanc¢ wilh th¢ Financial Reporting Standard applicable in the UK and Republic of Irelalld (FRS 102)). I have no concerns and hai.'e coine across no oiher rnaiiers in connection wilh Ihe examinaiion io which aiieniion should be drawn in this repon in order to enable a proper understanding of the accounts to be reached. Darren Cooper BA (Hons) BFP FCA C.TA The Institute of Chartered Accounlanls in England and Wales A.Allen & Son Limited 45 Uniun Road New Mills High Peak SK2? 3EL 20 Fcbruary 2025 Page 4
DISASTER AID UK & JRELAND STATEMELNT OF FINANCIAL ACTINITIES TrOR'I'HL YEAR 30JUNL 2024 3016124 Total funds 3016123 Total fiinds Unrestricted lund Restricted fund INCOME AND ENDOWMENTS FROLWI Donatloiis and legaLies 31,444 31,444 74,768 Investment income 'I'otal 2,286 33.7311 1,169 75.937 33.7311 EXPENDITURE ON Raising funds 7,019 4,768 Charitable activities Cosi of projecls and deployinenis Total 28.120 28,120 35.139 76,382 NIT INCOMEI{EXPlINDITURE) {1,4Q9) (1.4091 (5,213) RECONCILIATIOLN OF FUNDS Toiul tunds broughi forivard 80,573 80.573 85,786 TOTAL FUNDS CARRIED FORWARD The notes fonn parl of iliese finaneial statements Page 5
DJSASTER AID UK & IRELAND (REGISTERED NUMBER: 05003026) BALANCE SHEET 3OJUNE 2U24 3016124 Total funds 30161?3 Total fiinds Unrestricted lund Restricted fund CURRENT ASSETS Stockb Debtors C'ash al bank 19,100 l9,100 1,1 [45 60,461 0.746 19,100 1,500 61,424 2,U24 IIU,746 CREDITORS Amounts t"alliii¢v due within one year (1.582) (1,5R2) (1,451} NET CURRENT ASSETS 79.164 79.164 80573 TOTAL ASSETS LESS CURRENT LIABILITIES 79.164 79.164 NET ASSETS FUNDS UnreslriLled funds,. Geiieral tund TOTAL FUNDS 10 79.164 The Lhariiable company is entitled lo exemption from audit under Section 477 of the Companies Act 2006. for the year ended 30 June 2024. The Inembers liave not required the company lo olilain an audit of ils financial Statements for the year ended .30 Jurbe 2024 in ccordanLe with Seulioii 476 of the Companies ALt 2006. ThL IrLislcc% aeknowlcdgL thLir rcspon%ibilitlL.8 for (a) ensuring that the cl)aritable company keeps accounting records that comply with Sections 386 and 387 01. tlie c.ompanies Act 2006 and prepuring findncial slateimenl.s wliich giv'e d true ijnd fair view ot the slate of dffdirs ol. the chdrituble c()Inpany a4 dl Ilie end nt eacli financial year and of ils surplus or deficit for each financial year in accordance with Ilie requireinents of Sections 3)1 4 i)nd 395 and which othctwigL coinpl.y with IhL rcquirLmcnls of Ihc Compdnics ALt 2006 rL'latin¥ lo financidl statClnLnls, so far a5 applicable lo Ihe charitable coinpany. (b) The notes fonn parl of iliese finaneial statements Page C) continued..-
DJSASTER AID UK & IRELAND (REGISTERED NUMBER: 05003026) BALANCE SHEET- Continued 3OJUNE 2U24 These financial statements have been prepared in aLcordanLe with the provisions appliLable lo charitable cotnpanies subject tt) the small compaiiies regime. The financial stateinenLs were approved by the Board of Trustee5 aiid auth0ri5ed for issue on 20 February 2025 and were signed on its behaifby.. P Jo)'ce - Tru%tee The notes fonn parl of iliese finaneial statements Page 7
DISASTER AID UK & JRELAND NOTES TO THE FINANCI.4L ST.4TEIWIENTS OR'I'HE YEAR 30JUNL 2024 ACCOUNTING POLICIES Basls of preparlng the financial statements ThL finunLial %tatcmLnt% of the Lliaritdble conipuny, whiLh 1% a public benefit Lntily under FRS 102, huve becn prep£Ld in accordance with the Charilies SORP (FRS 102) 'Accounting ai)d Reporting by Charilies- Sialeinent of Recoinm¢nded Practice applicable lo charities preparing their accounis it) aLcordance with the Financial Reporting Standard applicable in the UK and Republic of Jreland {FRS 102) (etlective l Janiiary 2019}', Financial Reporting Standard 102 'The Financial Reporiing Standard applicable in the UK and Republic of Ireland, and the C,ompaiiies Aet 2006. The financial slalements IiawL bccn prLparL'd undcr thc hisloriLal Lost LollvLntion. Incorne All incoille is recogFnised in tlie Stdtemenl ot Financidl Activities once ihe charity has eiititlement lo ihe fund%, it 1% pmbable that the income will be received and the amouni can be measured reliablj. Expenditure Liabilities are recognised as ¢xpenditure as soon as there is a legal or constructive obligation comtnitting the Charity lo thal expenililiire, il li probable that a tran%fer ot econoinic benefit% will be required in %eltlemenl and Ihe dmoiint of the ohl igpiilion cali bL Ineasured reliably. Expenditure is acLuuntL.d for on an accruals basis and has been classified uiider hL'<idingTS iliai ggregate all LOSI related to the category. Where costs Lannol be direLtIy attributed to particular headings they have been allocated to aclivilies on a basis consisl¢nt with th¢ use ot resoiirc¢s. CJfdii15 offered %ubject lo condition% which have not been met dl the yedr end date are noted ¢omn)itinent but not a¢¢rued as expendiTure. Taxation The charily is exernpi from cotporation tax on ils charitable aclivilies. Fund iccountin% Unr¢slriLied funds can be used in aLLordanLe with the chariiable objeLlives at the discretion of the trugtets. Restricted funds can oiily be used for particular reslriLled purposes wiihiii the objects of Ihe charily. Reslriclions arise when peLified by the dunor or whgii tunLIs dre rdi%ed for parliLular re%triLt¢d PLirpu%¥.s. Further explanation of the nature and purpose of each t.und is inclLided in the notes 10 the financial siaieinents. INVESTMENT ILYCOME 30101?4 3016123 Deposit acLounl interest Page 8 continued..-
DISASTER AID UK & JRELAND OTES TO THE FINANCIAL STATEfvIENTS - continued TrOR'I'HL YEAR 30JUNL 2024 RAISINC FUNDS Expenses 3016124 3016123 Insuraiice Telephone Honorarium services Administrdlion costs 503 15() 600 414 156 600 NET INCOME/{EXPENDITURE) Net inLomel(expenditure) is stated afrter LliargiiiW(edItIng). 3016124 3016123 Accountancy 671) 689 TRUSTEES, REMUNERATION ALYD BENEFITS Tliere were no trustees, reinuneration or oiher benetils tor the year ended 30th June 2024 nor tor tlie year ended 30ih June 2023.. Trustees, expenses Tliere were no Iruslees, expenses paid for the year ended 30 June 2024 nor t'or the vear ended 30.lune 2023. COMPARATIVES FOR THE STATEMEIYT OF FINAINCAAL ACTIVITIES Unrcstrictcd fund 2024 Ullrcstriclcd fund 2023 INCOME AIND ENDOWMENTS FROM Donation. Morocco earthquake appeal Gift aid Indoiiesia apiieul Pakistan flood appeal Brttzil tlvod appeal Turkey earthquake appeal Ukraine refugees Ukraine appeal - 2 14,914 665 892 1,780 10,260 6,430 1.192 8,215 Page 9 continued..-
DISASTER AID UK & JRELAND OTES TO THE FINANCIAL STATEfvIENTS - continued TrOR'I'HL YEAR 30JUNL 2024 STOCKS 301()1?4 3016123 Stock% 19.100 DEBTORS: AMOUNTS FALLING DUE IVITHIN ONE YEAR 3016124 3016123 VAT Prepayinenls 136 l25 1.-175 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3016124 3016123 TradL LrLdilor Other creditors Accrued expenses 937 95 -s.fjo S06 95 550 10. MOVEMENT IN FUNDS Net movenienl iii funds Al 30.6.24 At 1.7.23 Unre$triLted funds CJeneral fiind (1.409) 79. IC.)4 TOTAL FUNDS Net movement iii funds, included in the above are as follows.. Incoinins, resources Resou¢$ expended Movement in lunds Uni'estricted funds General lund 33,730 {35,119) {1,409) TOTAL FUIYDS 35 13Y) P¥AEe l O continued..-
DISASTER AID UK & JRELAND OTES TO THE FINANCIAL STATEfvIENTS - continued TrOR'I'HL YEAR 30JUNL 2024 io. MOVEMENT IN FUNDS - continued Comparxtlves for movement fin funds Net movement iii funds Ai 30.6.23 At 1.7.22 Uiire%lri¢l¢d funds General tund 85.786 (5,213) 80,573 TOTAL FUNDS Coinparative nel Inovenicnt in tunds, included in the above are &5 tollow5.' Inc'oming resources ResourL'e% expended Movement in funds Unrestricted funds General fund 75 C)37 {81,150) (5.213) TOTAL FUIYDS 75 C)37 81150) RELATED PARTY DISCLOSURES Tliere were no related party transactions for the year ended 30 June 2024. Page 11
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