2025-06-30-accounts

DISASTER AID UK & IRELAND

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

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||||||||| |---|---|---|---|---|---|---|---| |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|

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DISASTER AID UK & IRELAND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

ACHIEVEMENTS 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, Germany, Lebanon, India, Malaysia, Nepal, South Africa, Thailand, United States of America and Uruguay. Each Disaster Aid Partner is an independent operation and maintains its 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 Ist 2024 to June 30th 2025, we supported initiatives in Brazil, Nepal, Lebanon and Myanmar. In these 12 months Disaster Aid Response Team [DART] volunteers were not deployed for these initiatives. The initiatives were completed 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 the Covid travel restrictions 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, on a case by case basis. 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. Brazil Following on from work done in collaboration with Disaster Aid Brazil in the state of RioGrange do Sul following devastating floods we undertook a large water project providing water filters to remote communities in the Amazon Rainforest. In partnership with the Rotary Club of Horwich and Disaster Aid Brazil we supplied sustainable water filtration solutions, ensuring clean drinking water for those most vulnerable. This vital support not only helps safeguard health but also empowers these communities to thrive despite environmental changes.

Nepal

In September 2024, a late monsoon rainfall event caused landslides and flooding across Nepal killing over 217 people and injuring 142. The Katmandu Valley was the worst affected area, but there were also many events in Eastern Nepal. We launched an appeal to help the survivors and are working with Disaster Aid Nepal.

Lebanon

During this year we were joined in Disaster Aid International by the newly formed Disaster Aid Lebanon. Initially we had planned to work with Rotary Club of Lebanon Eco providing a grant for them to work with some of the people in Lebanon who had been displaced by the conflict in Gaza. During the planning phase however, changes within Gaza meant that most of these people had returned back to their own communities. Our grant subsequently supported the purchase of insulated food containers for the provision of hot meals to school children at lunchtime. Myanmar In April 2025, we launched an appeal to help support the survivors of a powerful earthquake which affects Myanmar and parts of northern Thailand. Due to the political situation in Myanmar it was not possible to send any of our DART's. We therefore worked with Disaster Aid Thailand providing the i ~~n-~~ country personnel and local expertise. They were able to identify two schools in the Sagamy and Mandalay regions of Myanmar which were affected badly by the earthquake. One of the schools was completely destroyed and had to be rebuilt, while the other suffered structural damage and lost its central water system. Working with our partners Disaster Aid Thailand and Disaster Aid Australia we donated SkyHydrant water filters to both schools. In addition to clean water, donated monies helped to purchase desks, chairs and lighting for the rebuilt school.

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 Lebanon and Nepal.

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DISASTER AID UK & IRELAND

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30TH JUNE 2025

During the course of the year, on the advice of our accountants, the trustees made the decision to adjust the value of the stock of tents and filters in line with standard accounting practice from the original cost to realisable value.

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 45 Union Road New Mills High Peak SK22 3EL

Trustees K Dobson J Forster P Joyce C Roberts RA Strachan P J Hazell E Russell T H Booth (appointed 1/7/2025)

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 February 2026 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 2025.

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

2. 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

3. 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 February 2026

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DISASTER AID UK & IRELAND

BALANCE SHEET

30TH JUNE 2025

					2025	2024
		Unrestricted	Restricted		Total	Total
		fund	fund		funds	funds
	Notes	£	£		£	£
CURRENT ASSETS
Stocks	7	4,760		~~-~~	4,760	19,100
Debtors	8	878		~~-~~	878	1,185
Cash atbank		58,645		~~-~~	58,645	60,461
CREDITORS		64,283		~~-~~	64,283	80,746
Amounts falling due within one year	9	(783)		~~-~~	(783)	(1,582)
NETCURRENT ASSETS		63,500		~~-~~	63,500	79,164
TOTAL ASSETS LESSCURRENT
LIABILITIES		63,500		~~-~~	63,500	79,164
NETASSETS		63,500		~~-~~	63,500	79,164
FUNDS	10
Unrestricted funds:
General fund					63,500	79,164
TOTALFUNDS					63,500	79,164

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 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 19th February 2026 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

1. ACCOUNTING POLICIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

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

			2025	2024
			£	£
Deposit	account	interest	2,172	2,286

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DISASTER AID UK & IRELAND

1. RAISING FUNDS

NOTES TO THE FINANCIAL STATEMENTS ~~- continued~~ FOR THE YEAR ENDED 30TH JUNE 2025

Expenses

	Expenses
		2025	2024
		£	£
	Insurance	524	503
	Telephone	159	156
	Honorarium services	720	600
	Administration costs	4,858	5,760
		6,261	7,019
4,	NETINCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
	Accountancy	2025 £ 660	2024 £ 679
5.	TRUSTEES' REMUNERATIONAND BENEFITS
	There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor		for the year ended
	30th June 2024..
	Trustees' expenses
	There wereno trustees' expenses paid fortheyearended30th June2025 nor fortheyearended 30th June 2024.
6.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
	INCOMEANDENDOWMENTSFROM	Unrestricted fund	Unrestricted fund
	Donations	2025 £ 6,941	2024 £ 15,804
	Morocco earthquake appeal		7,352
	Gift aid	382	665
	Brazil water filters	10,000
	Nepal flood appeal	450
	Brazil flood appeal	1,524	6,430
	Turkey earthquake appeal		1,192
	Maynamar/Thailand appeal	5,315
		24,612	31,443

There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024..

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