Charity Number 1127628
Amazon Charitable Trust
Report and Accounts
31 July 2021
Amazon Charitable Trust Report and accounts Contents
Page Trustees’ report 1-2 Independent examiners’ report 3 Statement of financial activities 4 Balance sheet 5 Notes to the accounts 6-11
Amazon Charitable Trust
Trustees Annual Report
The trustees present their report and accounts for the period ended 31 July 2021
History, objectives and activities of the Charity
The Charity was formed in 2009 and registered with the Charity Commission for the sole purpose of delivering an innovative, replicable ‘blueprint’ project in the Brazilian Amazon that creates a sustainable business model for a local population enabling the community to continue to act as guardians of the rainforest
Management
Trustees who served during the period: Bryan Niel Redpath R Pasiey - Tyler Emanuela Evangelista (appointed 30 July 2021)
Achievement and Performance of the Charity
This year's agenda has still been dominated by establishing a response to the Covidi9 Pandemic. We have continued our emergency relief programme to assist the 250 families with food and essentials called “food for the Jauaperi”. The last of 4 shipments was undertaken in February 2021.
We have worked to keep the Cooperative, CoopXixuau afloat and commenced an experimental micro loan programme administered by the Cooperative (the community-based organisation) making hardship loans available to 50 families.
Furthermore, for the first time, the three Cooperative directors are receiving monthly allowance for their considerable work on behalf of the communities.
Financial Review, investment policy and reserves
During the period the Charity achieved a surplus of income over expenditure of £8,503.
Future plans
The trustees intend for the Charity to continue to meet the requirements as per its mission statement.
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Amazon Charitable Trust
Trustees Annual Report
Statement of trustees' responsibilities
Charity law requires the trustees to prepare financial statements for each financial period which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent:
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ndependent Examiner
The trustees intend to ask the accountants to undertake the independent examination of the Charity in the following year,
Signed on behalf of the trustees
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/
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Mr R Pasiey-Tyler 10 April 2022
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Amazon Charitable Trust
Independent Examiner's Report to The Trustees
| report on the accouns of the Trust for the period ended 31 July 2021, which are set out on pages 4 to 71.
Respective responsibilities of trustees and examiner
The charity's trustees consider that an audit is not required for this period under the Charities Act 2011 'the Act' and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under the Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission under the Act: and
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to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
independent examiner’s statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
| 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.
Michael Stern & Co. 92 Worton Way Isleworth Middlesex TW7 4AU
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Amazon Charitable Trust Statement of Financial Activities Year ending 31 July 2021
Charity Number 1127628
| Yearto | ||||
|---|---|---|---|---|
| 2 2 |
Unrestricted Endowment Totaithis funds funds period |
31 July 2020 |
||
| £ £ £ |
£ | |||
| incoming resources incoming resources trom |
3 | |||
| generated funds | 198 - 198 |
- | ||
| Voluntaryincome Voluntaryincome -rates |
ratesrebate | 43,339 - 43,339 47,723 20,690 20,690 : aOOgF |
||
| Totalincomingresources | 64,227 - 64,227 47,723 SS eee |
|||
| Resources expended | 4-5 | |||
| Charitable activities | 34,155 _ 34,155 |
32,182 | ||
| Governance costs | 21,568 . 21,568 |
__—-24,552 | ||
| Totalresourcesexpended | 65,723 - 55,723 56,734 ss; |
Ses |
||
| Netincoming/(outgoing) resources | 8,503 - 8,503 —ooooaaaS———— |
(9,011) | ||
| Totalfunds broughtforward | forward | 52,136 - 52,136 61,147 ee e ee |
||
| Totalfundscarriedforward | 60,639 - 60,639 ——oOoOoooaeee—————eeeeeee——o |
52,136 |
|
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Amazon Charitable Trust Balance Sheet as at 31 July 2021
Charity Number 1127628
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|---|---|---|---|---|---|---|---|---|
|Restricted|Year to|31|
|2|Unrestricted|income|Total|this|March|
|2|funds|funds|period|2020|
|£|£|£|£|
|Fixed|assets|
|Tangible|assets|6|1|-|1|57|
|Total fixed assets|1|-|1|57|
|Current|assets|
|Debtors|7|1,269|-|1,269|1,269|
|Cash|at|bank|and|in hand|66,131|-|66,131|63,538|
|Total current assets|67,400|-|67,400|64,807|
|Current|liabilities|(6,762)|-|(6,762)|(12,728)|
|Net current assets/(liabilities)|60,638|-|60,638|52,079|
|Total assets less current liabilities|60,639|-|60,639|52,136|
|Net assets|enA60,639|-|60,639Nh|52,136|
|Funds|of the|Charity|
|Unrestricted funds|60,639|60,639|52,136|
|Total funds|8|60,639|-|60,639|52,136|
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The financial statements were approved by the trustees on 3 April 2022
Signed on behalf of the trustees
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Mr R Pasley - Tyler
11 April 2022
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Amazon Charitable Trust
Charity Number 1127628
Notes to the accounts
Note 1 _ Basis of preparation
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) issued on 16 July 2014.
- and with the Charities Act 2011.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
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‘ Amazon Charitable Trust
Charity Number 1127628
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Notes to the accounts (continued)
Note 2
Accounting policies
INCOMING RESOURCES
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Recognition|of incoming|These|are|included|in|the|Statement|of|Financial|Activities|(SoFA) when:|
|resources|e|—|the|charity becomes|entitled|to the|resources;|
|e|the|trustees|are|virtually|certain|they|will|receive|the|resources;|and|
|Incoming|¢|—|the monetary value can be measured with sufficient|reliability.|
|related|resources with|Where incoming resources have related expenditure|(as with fundraising or contract income)|
|expenditure|the|incoming|resources|and|related|expenditure|are reported gross|in|the SoFA.|
|Grants and donations|Grants|and donations|are|only included|in the SoFA when|the|charity|has|unconditional|
|entitlement|to|the|resources.|
|Tax reclaims on donations|Incoming|resources from|tax|reclaims|are|included|in the SoFA at the same|time as the|gift to|
|and|gifts|which|they|relate.|
|Investment|income|This|is|included|in|the|accounts when|receivable.|
|Investment gains and|losses|This|includes|any gain|or|loss|on the sale|of investments and any gain|or loss|resulting|from|
|revaluing|investments|to|market|value|at|the end|of the year.|
|EXPENDITURE|AND|LIABILITIES|
|Liability|recognition|Liabilities|are|recognised|as soon|as|there|is|a|legal|or constructive|obligation|committing|the|
|charity|to|pay|out|resources.|
|Governance|costs|Include|costs|of the|preparation|and|examination|of statutory accounts,|the costs|of trustee|
|meetings|and|cost|of any|legal|advice|to|trustees|on|governance|or constitutional|matters.|
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ASSETS
Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £500. They by charity are valued at cost or a reasonable value on receipt. Depreciation is charged on a straight line basis over five years,
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Amazon Charitable Trust
Charity Number 1127628
Notes to the accounts (continued)
Note 3 Analysis of incoming resources
| Analysis | £ | |
|---|---|---|
| Voluntaryincome | Donations | 64,029 |
| Note4 | Analysis of resources expended | |
| Analysis | ||
| £ | ||
| Charitable activities | Charitable activities | 30,096 |
| Funds sent toXixuau | 7 | |
| Expenses in Brazil | i. | |
| Marketing | 172 | |
| Travel | 2,470 | |
| Car hire | ||
| Wages & salaries | 1,417 | |
| Total | 34,155 | |
| Governance costs | General rates | 20,690 |
| Bank charges | 2 | |
| Telephone | 120 | |
| Accountancy | 500 | |
| computer & software | 110 | |
| Depreciation | 56 | |
| Stationery | 70.55 | |
| Total | 21,568 |
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Amazon Charitable Trust
Charity Number 1127628
Notes to the accounts (continued)
Note 5 Details of certain items of expenditure
5.1 Trustee expenses
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|---|---|---|---|---|---|---|---|
|Number|of trustees who were|paid|expenses|0|
|Nature of the expenses|Travel|
|Total|amount|paid|-|
|5.2|Fees|for examination|or|audit|of the|accounts|
|£|
|Independent examiner’s|or|auditors'|fees|for|reporting|on|the|
|accounts|None|
|Other fees|(for example:|advice,|consultancy,|accountancy services)|
|paid to the independent|examiner or|auditor|500|
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Amazon Charitable Trust
Charity Number 1127628
Notes to the accounts (continued)
Note 6 Tangible fixed assets
6.1 Cost or valuation
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Fixtures,
fittings and
equipment
£
Balance brought forward 14,758
Additions -
Balance carried forward 14,758
6.2 Accumulated depreciation and impairment provisions
Balance brought 14,701
Depreciation charge for the year 56
Balance carried forward 14,757
6.3 Net book value
Carried forward 1
Brought forward 57
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Amazon Charitable Trust
Charity Number 1127628
Notes tothe accounts (continued)
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Note 7 Debtors
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7.1 Analysis of debtors
Amounts
falling due
within one
year
£
Prepayments 1,269
Total £ 1,269
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7.2 Security over assets
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None
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Note 8 Movements of major funds
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Fund Fund
balances balances
brought incoming Outgoing Gains and carried
forward resources resources losses forward
Fund names £ £ £ £ £
Retained profits 52,136 64,227 (55,723) - 60,639
Total Funds 52,136 64,227 (55,723) - 60,639
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