# **WITH LOVE ALL THINGS ARE POSSIBLE** # **“WLATAP”** **Annual Report and Financial Statements 2023** ## **Annual Report from the Trustees** The Board of With Love All Things Are Possible has continued in the year under review to respond to the humanitarian consequences of the military coup of February 2021 that has caused widespread displacement, and new health and education needs across Myanmar. The Board has been guided in this regard by the expanded purposes of the charity that were approved by the Commission in March 2021. WLATAP’s charitable goals are: 1. The relief of poor children living in developing countries with a special emphasis on children with a physical or mental disability by the provision of grants to schools, in particular, but not exclusively, so as to improve their education and their lives 2. The relief of adults and children in developing countries through supporting healthcare and healthcare institutions so as to improve their health and lives 3. The relief of refugees in developing countries to improve their health and lives. In delivery of these charitable goals, WLATAP has continued in this year to deliver upon the healthcare work that our Burmese partners have sought from us. As reported in 2022, Burma’s early experience of the COVID-19 pandemic, while serious, was mitigated by actions undertaken by the democratic government of the time. These mitigations collapsed with the military coup, and we were asked to develop a a practical and action-oriented COVID-19 Action Plan. Our WLATAP project team of international and local experts has developed this further over 2023. We have worked closely alongside ethnic healthcare organisations (EHOs) from across Myanmar, and with emerging post-coup community based healthcare organisations to build a plan that is both participatory and action-oriented. The shared growth of this plan is important because our work seeks always to empower community and regional pandemic responses. By enabling these local actors to grow their experience and impact in practical pandemic mitigation, the charity has seen both immediate benefit in pandemic healthcare, and has helped to create experiences that have informed wider discussions on an inclusive and representative future for Myanmar.This has led to preparations for a second area of work for 2023-24 and beyond. Supported by our Foreign, Commonwealth and Development Office [FCDO] donor, is moving from the specifics of pandemic mitigation to wider Federal Health planning. Our intention is that this Federal health Plan will be a participatory process. It seeks to grow the space for dialogue between multiple groups who see a shared future in a federal Myanmar. The Federal Health Plan will be at least a two year project. It is our view, based on the input from Myanmar colleagues and our WLATAP team, that healthcare will be a privileged space in which both practical support for humanitarian needs and wider discussions of a federal future for the country can take place. Throughout this year of work, a designated trustee has provided support for the team. The Board takes seriously its responsibility for both risk and the protection of vulnerable adults and children. We recognise that Burma is highly volatile in the aftermath of the coup. The Board also notes specific risks around AML, ABC, ATF and the danger of aid diversion, and funds have therefore been assigned to support a Finance Manager. His role is to keep careful control over budgets and payments. Board oversight of the project has been provided by regular meetings of the Project Director, the Finance Manager and the nominated trustee. Reports prepared for the donor have been shared with other Board members. The Board is delighted that the charity has been able to respond in this way to an immediate and urgent need, and to work with health leaders from across the states and regions of Burma in this way. The Board acknowledges the invaluable support of the Foreign, Commonwealth and Development Office in developing and approving this proposal, and recognises with thanks the contribution made by UK-AID to our work. We are deeply grateful for the hard work of our Project Director and his team in delivering this important project. The charity continued to support special needs education in Myanmar, albeit under very difficult conditions. Seven training classes were run during the year. In addition, guides were produced concerning teaching, assessment and specialist topics. The intention is to continue to support the vital work of the Myanmar Special Education Association. Richard Atterbury Chair of Trustees, WLATAP **Financial Statements** **Year Ended: 31 March 2023** **Charity No: 1138937** # **WITH LOVE ALL THINGS ARE POSSIBLE (“WLATAP” or “the Charity”)** ## **Reference and administrative information** ## **Trustees:** Richard Atterbury (Chair) Marianne Atterbury Dr Michael Marett-Crosby ## **Principal Office:** 12 Roedean Crescent, London, SW15 5JU ## **Charity Number:** 1138937 ## **Independent Examiner:** Trevor James FCA DChA FCIE Dormer Cottage West Broyle Chichester West Sussex PO19 3PR ## **Bankers:** UBS, 5 Broadgate, London, EC2M 2QS ## **Report of the trustees** The trustees present their annual report and financial statements of the Charity for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out and comply with the Charity’s trust deed, the Charities Act 2011 and the Statement of Recommended Practice: 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) (effective 1 January 2019). ## **Structure, governance and management** The Charity is a registered Charity, number 1138937, and is constituted under a trust deed dated April 2010, as amended 15 November 2010 and 16 October 2021. All trustees give of their time freely and no remuneration is provided. Details of trustee expenses and related party transactions are disclosed in note 2 to the accounts. ## **Objectives and activities for the public benefit** The stated objectives of the Charity are the relief of poor children, their education and the relief of adults and children in developing countries through supporting healthcare. The trustees confirm that they have referred to the guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities and setting the grant making policy for the year. The trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission. The Charity carries out these objectives by: 1. Developing and supporting training programmes to produce special needs teachers in Myanmar. 2. Supporting healthcare for the people of Myanmar. ## **Grant making policy** Historically, the Charity has made financial contributions to the Eden School in Yangon (Rangoon). In addition, approval has been given for a financial contribution to the Starfish Centre in Yangon. The charity also funds a healthcare programme. ## **How our grants and programmes deliver public benefit:** The charity’s programmes focus on improving healthcare through supporting ethnic health partners in Burma ## **Financial Review** The Charity’s work is entirely reliant on grants and donations. Total income for the year from donations, gift aid and interest was £ **332,452.64** This was the result of grants and donations to the Charity. ## **Reserve Policy** The Charity maintains reserves to finance future projects. ## **Trustees’ responsibilities in relation to the financial statements** The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom accounting standards. The law applicable to charities in England and Wales requires the trustee(s) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the trustees are required to : - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles of the Charities SORP; - Make judgements and estimates that are reasonable and prudent; - State where applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ascertain to ensure that the financial records comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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. The trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Richard Atterbury CHAIR of TRUSTEES ## **Independent Examiner's Report to the Trustees of WLATAP** I report on my examination of the financial statements of With Love All Things Are Possible (WLATAP - the Charity) for the year ended 31 March 2023. This report is made solely to the Charity’s trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s trustees as a body, for any work, for this report, or for the opinions I have formed. Responsibilities and basis of report As the Charity's trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”). You consider that an audit is not required for the year under section 144 (2) of the Act and that an independent examination is needed. It is my responsibility to: - examine the financial statements under section 145 of the Act; - follow the procedures laid down in general Directions given by the Charity Commission under section 144(2) of the Act; and - 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 Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Act; and to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. T E James Trevor James FCA DChA FCIE Dormer Cottage West Broyle Chichester West Sussex PO19 3PR 31 January 2024 ## **WLATAP** ## **Statement of Financial Activities** ## **for the year ended 31 March 2023** |||Unrestricted|Restricted|Total Funds|Total Funds| |---|---|---|---|---|---| |||funds|funds|2023|2022| ||Notes|£|£|**£**|**£**| |**Income**|||||| |Donations and grants|12|54,433|277,185|331,618|87,240| |Charitable activities||0|0|0|0| |Other income|3|835|0|835|0| |||-----------------------------------------|--------------------------------|-----------------------------------------|-----------------------------------------| |**Total income**||55,268|277,185|332,453|87,240| |||==================|==============|=================|=================| |**Expenditure**|||||| |Raising funds||0|0|0|0| |Expenditure on charitable activities|4|0|263,708|263,708|85,569| |Other expenditure|6|0|231|231|0| |||-----------------------------------------|--------------------------------|-----------------------------------------|-----------------------------------------| |**Total expenditure**||0|263,939|263,939|85,569| |||=================|==============|==================|=================| |**Net income/(expenditure) and**|**net**||||| |**movement in funds**||55,268|13,246|68,514|1,671| |||==================|=============|===============|=================| |**Prior year adjustment**||6,857|0|6,857|0| |**Reconciliation of funds**|||||| |Total funds brought forward||1,771|0|1,771|100| |||-----------------------------------------|--------------------------------|-----------------------------------------|-----------------------------------------| |**Total funds carried forward**||63,896|13,246|77,142|1,771| |||=================|=============|=================|================| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. ## **WLATAP** ## **Balance Sheet as at 31 March 2023** |||2023|2022| |---|---|---|---| ||Notes|£|£| |**Fixed assets**|||| |Tangible assets|9|0|0| |**Current assets**|||| |Cash at bank and in hand||77,302|1,771| |||--------------------------------|--------------------------------| |||77,302|1,771| |**Creditors: amounts falling due within one year**|10|160|0| |||--------------------------------|--------------------------------| |**Net current assets/(liabilities)**||77,142|1,771| |||-----------------------------------|----------------------------------| |**Total assets less current liabilities**||77,142|1,771| |**Creditors: amounts falling due after more than one year**||0|0| |||-----------------------------------|------------------------------------| |**Net assets/(liabilities)**||77,142|1,771| |||===============|===============| |**Funds of the charity**|||| |Restricted funds|12|13,246|0| |Unrestricted funds||63,896|1,771| |||-----------------------------------|------------------------------------| |**Total charity funds**||77,142|1,771| |||===============|===============| The trustees consider that the charity is entitled to exemption from the requirements to have an audit and members have not required the charity to obtain an audit of its financial statements for the period in question. The trustees acknowledge their responsibilities for complying with the requirements of the Charities Act with respect to accounting records and the preparation of accounts. These financial statements were approved by the trustees and authorised for issue on 31 January 2024 and are signed on behalf of the trustees by: Richard Atterbury Chair of Trustees ## **WLATAP** ## **Notes to the accounts** ## **1. Notable Accounting Policies** ## **a. Resources expended** Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for an accruals basis and has been classified under headings that agregate all costs relating to that category. ## **b. Charitable activities** Costs of charitable activities include grants made and expenses related to travel. ## **2. Related party transactions and trustees’ remuneration** Trustees receive no emoluments. ## **3. Other income** Consists of bank interest received. ## **4. Charitable expenditure** Consists of payments to support the production of a Covid-19 Action Plan for Burma (Myanmar). ## **5. Governance costs** The Charity had no governance costs. ## **6. Support costs and overheads** Other expenditure consists of the indpendent examiner’s fee (£160) and foreign exchange differences (£71). ## **7. Staff costs** The Charity has no staff costs. ## **8. Independent Examiner’s remuneration** The indpendent examiner’s fee for examination of the financial statements is £160. ## **9. Tangible fixed assets** The Charity has no fixed assets. ## **10. Liabilities** Creditors totalling £160 are the independent examiner’s fee. ## **11. Grant commitments** There were no grant commitments at the year end. ## **12. Restricted funds** Consist of grants received during the year for healthcare work in Myanmar with Burmese partners.