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2021-03-31-accounts

Advance Myanmar

Advance Myanmar Ltd

Report & Financial Statements

For the year ended 31 March 2021

Registered Charity Number 1139662 Registered Company Number 07368015

Advance Myanmar Ltd Report and Financial Statements Contents

Page
Report of the trustees 1-5
Legal and administrative information 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes forming part of the financial statements 10-15

Advance Myanmar

The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 March 2021.

Principal aims

The objects set out in our Articles of Association, dated 13 April 2016 are:

• To develop the capacity and skills of members of the Myanmar community in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

• To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations Conventions and Declarations) and to advance the education of the public in the subject of human rights in Myanmar.

Our work

This year has been dominated by emergency responses to the Covid pandemic and the military coup.

The coronavirus pandemic obviously meant that we were unable to travel to carry out our planned project training. However, we did continue to support partner organisations remotely, including developing websites, assistance drafting statements, articles, appeals and letters and responding to requests for assistance.

At the start of the pandemic, Advance Myanmar identified Internally Displaced People (IDPs) and refugees from Myanmar as the most vulnerable to COVID-19, and the most in need of urgent assistance. We were able to secure significant funding for emergency grants and provided funding to organisations to help provide education, equipment, healthcare and food to IDPs and refugees.

1

Advance Myanmar

Examples of the support our partner organisations provided with Advance Myanmar funding:

Since the military coup on 1 February 2021, Advance Myanmar has been working with partners to help alleviate some of the worst effects of the military crackdown. To date, we have provided assistance to more than 70,000 people.

Because of our support to organisations and individuals inside Myanmar, people have avoided arrest, jail and torture, and tens of thousands of people have had food shelter and access to medical care.

In towns and cities, the military has targeted protestors and people taking part in the Civil Disobedience Movement (CDM), and their families. Many people who have taken part in protests have fled to ethnic areas where the Burmese army is not in control. At the same time, the military has increased its attacks in ethnic areas, causing hundreds of thousands to flee their homes since the coup started. These people have no shelter, no food and no medicine.

We have provided support to these people, made possible because of our extensive network of contacts inside Myanmar and on the borders, which we have built up over decades. We can often respond within hours when a request for support reaches us. Working with local activists and civil society organisations, we are able to reach people other organisations cannot, quickly and cost effectively.

Advance Myanmar has supported protestors and people taking part in anti-coup activities with the following:

2

Advance Myanmar

The names of the recipient organisations of certain grants made in the year have been withheld in the accounts in order to protect their safety.

In ethnic areas, grassroots organisations have been supporting both protestors fleeing the cities to hide in the jungle, and the growing numbers of IDPs fleeing the military’s increased attacks. These ethnic grassroots organisations have always been underfunded by aid programmes, but as the support post-coup shows, these are the groups with real ability to reach the people most in need.

Advance Myanmar has supported these grassroots organisations with humanitarian assistance including:

Financial review

This year we were able to secure significant funding to respond to the Covid crisis and the coup. However, we still need to broaden our donor base and secure new long-term funders.

We will be focussing future efforts on applications to grant making trusts and continue to develop individual giving.

During the year the Charity’s income totalled £443,488 (2020: £158,996) and expenditure was £348,173 (2020: £130,050). The charity’s funds stood at £185,476 at 31 March 2021, (2020 £90,161) including £101,015 (2020: £33,647) of restricted funds and £84,461 (2020: £56,514) of unrestricted funds.

Investment policy

The charity does not currently hold sufficient funds to warrant investment. However, the charity banks with The Co-op, which has a sound ethical banking policy.

3

Advance Myanmar

Reserves policy

The charity holds a small cash balance and is yet to reach an operational level where it has been possible to consider establishing a financial reserve. The Trustees will continue to monitor the charity’s finances and will establish a reserves policy when funds allow.

Plans for the future

Since the beginning of July 2021, a devastating third wave of Covid is surging across the country, made worse by the military who are still pursuing and arresting medics who supported the uprising, rather than letting them save lives. The healthcare system has all but collapsed since the coup. Healthcare professionals and volunteers continue to be killed, beaten and arrested and most hospitals struggle to function with lack of staff and equipment. The military has been preventing access to oxygen.

Advance Myanmar is now working hard to get support to people to help with oxygen, medicines and food supplies.

We will continue to support grassroots organisations and activists. We maximise our impact by supporting organisations and communities who receive little or no support from larger donors. Working directly with local community organisations reduces costs on administration ensuring more aid reaches the communities. In addition, by working with and supporting local community organisations, we help empower communities to address their own problems rather than being passive recipients of aid. Affected communities are best placed to ensure that help goes to where it is most needed and will have the most impact.

Related Parties

Burma Campaign UK supports Advance Myanmar by sharing various resources without charge including use of office space, computer systems and telephone line.

Trustees and public benefit

The Trustees in office during the year covered by this report and at its date of publication are set out on page 4.

The Trustees confirm that we have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

4

Advance Myanmar Statement of Trustses, responsibilities The directors of the charitsble company (the charity} are its trustees, for the purposes of charity law, and throughout this report are collectively referred to as the trustees. The trustees are responsible for preparing the trustees, report and the financial statements in accordan￿ with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs and of its surplus or deficit for that period. In doing so, the trustees are required to.. select suitable accounting policies and then apply them consistently; make judgments and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., 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 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 Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provisions This report has been prepared in accordan￿ with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies, regime. This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006. This report was approved by the board of trustees on 26 August 2021 and signed on its behalf. Jennifer Holroyd Director and Trustee

Advance Myanmar

Advance Myanmar

Members of the board and professional advisors

The Board of Trustees Jennifer Holroyd Bwa Bwa Phan Charity registration number 1139662 Company registration number 07368015 Registered Office 110 The Bon Marche Centre 241-251 Ferndale Road London SW9 8BJ Independent Examiner Frank McDowell FJM Accountancy Limited 23 Shackleton Court 2 Maritime Quay London E14 3QF Bankers The Co-operative Bank PLC 1 Balloon Street Manchester M60 4EP

6

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Advance Myanmar Ltd Statement of Financial Activities

(incorporating Income and Expenditure Account) For the year ended 31 March 2021

2021
Restricted Unrestricted
Total
Notes
£
£
£
Income
Grants and donations
2
407,617
12,965
420,582
Charitable activities
-
-
-
Other income
3
-
22,906
22,906
Total income
407,617
35,871
443,488
Expenditure
Costs of generating funds
4
-
9,108
9,108
Expenditure on charitable activities
4
328,642
10,423
339,065
Total resources expended
328,642
19,531
348,173
Net income for the year
6
78,975
16,340
95,315
Transfers between funds
(11,607)
11,607
-
Net movement in funds
67,368
27,947
95,315
Fund balances at 1 April 2020
33,647
56,514
90,161
Fund balances at 31 March 2021
13
101,015
84,461
185,476		 2020
Restricted Unrestricted
Total
£
£
£
111,486
19,840
131,326
-
28
28
-
27,642
27,642
111,486
47,510
158,996
-
13,515
13,515
83,839
32,696
116,535
83,839
46,211
130,050
27,647
1,299
28,946
-
-
-
27,647
1,299
28,946
6,000
55,215
61,215
33,647
56,514
90,161

The statement of financial activities includes all gains or losses for the year. All income and expenditure derive from continuing activities.

8

Advance Myanmar Ltd Registered Number: 07368015 Balance Sheet as at 31 March 2021

Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling
due within one year
Net current assets
Net assets
Funds
Restricted funds
Unrestricted funds
General funds
Total funds
Notes
10
11
12
13		 £
2,292
185,213

2021
£
185,476
185,476
101,015
84,461
185,476		 2020
£
2,139
89,953
£
90,161
187,505 92,092
2,029 1,931
90,161
33,647
56,514
90,161

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that the member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 26 August 2021

�· Jennifer Holroyd Director and Trustee

9

Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2021

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

Basis of accounting

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared 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 United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019), the Charities Act 2011 and the Companies Act 2006.

Funds structure and accounting

Restricted donations are available for the charity's use only in accordance with the terms under which, and for the purposes which, the funds were donated to the charity.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

The nature and purpose of each fund is set out in Note 12.

Income recognition

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable.

Investment income is included when receivable.

Expenditure recognition

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor area or estimated usage, as set out in Note 3.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the statement of financial activities as they become payable in accordance with the rules of the schemes.

10

Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2021

2
Grants and donations received
The Barbara & Dennis Weeden Charitable Trust
Changing Ideas Limited
Anonymity requested
Vanguard Charitable
Henry Hoare Charitable Trust
General appeal
Others
3
Other income
Shared office space
Government Coronavirus grants		 2021
Restricted Unrestricted
Total
£
£
£
10,000
-
10,000
20,000
-
20,000
377,617
-
377,617
-
-
-
-
-
-
-
12,965
12,965
-
-
-
407,617
12,965
420,582
2021
Restricted Unrestricted
Total
£
£
£
-
4,607
4,607
-
18,299
18,299
-
22,906
22,906		 2020
Total
£
-
-
-
119,009
2,000
8,814
1,503
131,326
2020
Total
£
27,642
-
27,642

11

Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2021

4
Expenditure
Basis of
Fund-
Educational
2021
allocation
raising
services
Total
£
£
£
Costs allocated directly
to activities
Grants paid (Note 5)
-
288,646
288,646
Project costs - Grassroots
-
3,763
3,763
Project costs - Repressive laws
-
36
36
Project costs - staff costs
-
-
-
Project costs - field trips
-
-
-
Project costs - web development and IT
-
-
-
Support costs allocated
to activities
Staff costs
Usage
8,326
36,197
44,523
Staff training
Usage
-
300
300
Office accommodation
Usage
-
4,795
4,795
IT, website and office costs
Usage
-
1,732
1,732
Bank charges
Usage
782
48
830
Pension and payroll processing
Usage
-
454
454
Governance costs:
Staff costs
-
2,481
2,481
Accountancy fees
-
600
600
Miscellaneous expenses
-
13
13
Total expenditure
9,108
339,065
348,173
£328,642 (2020: £83,839) of expenditure in the year was paid out of restricted funds.		 2020
Total
£
47,665
-
36
28,366
5,147
1,181
12,318
-
29,362
2,443
-
419
2,500
600
13
130,050
5
6
Grants paid
Burma Relief Centre
Burmese Rohingya Organisation UK
Kachin Relief Fund
Karen Environmental and Social Action Network
Karen Peace Support Network
Karen Women's Organisation
Karenni Mobile Health Clinic
Phan Foundation
TWO
Activist support and coup response grants - donee names withheld
Other
Net income for the year
This is stated after charging:
Independent examiner's fees		 2021
£
-
24,000
13,000
14,385
18,687
56,594
31,936
2,500
-
127,544
-
288,646
2021
£
600		 2020
£
6,000
-
-
15,713
9,933
-
-
-
15,488
-
531
47,665
2020
£
600

12

Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2021

7
Staff costs and numbers
Staff costs were as follows:
Salaries
Social security costs
Pension costs		 2021
£
44,767
240
2,237
47,244		 2020
£
44,564
223
2,275
47,062

The Charity considers its key management personnel to be the Trustees, one of which was the Executive Director until 20 October 2019. Total employee benefits to key management personnel during the year, including employer’s national insurance and pension contributions, amounted to £Nil (2020: £5,713).

The charity operates defined contribution pension schemes for its employees and made contributions during the year of £2,237 (2020: £2,275). At 31 March 2021 the charity owed contributions of £298 to the scheme (2020: £277).

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

Executive director
Other		 2021
No.
1
5
6		 2020
No.
1
5
6

8 Transactions with related parties

During the year, one Trustee received a gross salary of £Nil (2020: £5,431). As soon as the charity became aware that this is in contravention of the charity's Articles of Association, as permission had not been obtained from the Charity Commission to pay a trustee, the trustee in question resigned from the trustee board.

During the year, no Trustee (2020: no trustees) received reimbursement of expenses of £Nil (2020: £Nil).

9 Taxation

As a registered charity, Advance Myanmar Ltd is exempt from tax on income and gains falling within Part 11 of the Corporation Tax Act 2010 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

The charity is registered for Gift Aid with HM Revenue & Customs under reference number XT28698.

10 Debtors
Other debtors		 2021
£
2,292		 2020
£
2,139

13

Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2021

11 Creditors: amounts falling due within one year
Accounts payable
Other creditors
Accrued expenses
12 Analysis of net assets between funds
Current year
Current assets
Current liabilities
Prior year
Current assets
Current liabilities
13 Movement in funds
At 1
April
Income
£
£
Current year
Restricted funds
Activist support and coup response grants
-
142,409
COVID-19 crisis response
-
131,543
Dirty List
-
20,000
33,647
113,665
Repressive laws
-
-
33,647
407,617
Unrestricted funds:
General funds
56,514
35,871
Total funds
90,161
443,488
Strengthening
Myanmar
grassroots
organisations		 11 Creditors: amounts falling due within one year
Accounts payable
Other creditors
Accrued expenses
12 Analysis of net assets between funds
Current year
Current assets
Current liabilities
Prior year
Current assets
Current liabilities
13 Movement in funds
At 1
April
Income
£
£
Current year
Restricted funds
Activist support and coup response grants
-
142,409
COVID-19 crisis response
-
131,543
Dirty List
-
20,000
33,647
113,665
Repressive laws
-
-
33,647
407,617
Unrestricted funds:
General funds
56,514
35,871
Total funds
90,161
443,488
Strengthening
Myanmar
grassroots
organisations		 Restricted
funds
£
101,015
-
101,015
33,647
-
33,647
33,647
407,617
56,514
35,871
90,161
443,488

14

Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2021

13 Movement in funds (continued)
Prior year
Restricted funds
Strengthening Myanmar grassroots organisations
Burma Relief Centre
Unrestricted funds:
General funds
Total funds		 At 1
Expend-
April
Income
iture
£
£
£
-
111,486
(77,839)
6,000
-
(6,000)
6,000
111,486
(83,839)
55,215
47,510
(46,211)
61,215
158,996
(130,050)		 At 31
March
£
33,647
-
33,647
56,514
90,161

Restricted funds

Activist support and coup response grants

Following the military coup in Myanmar on 1 February 2021, Advance Myanmar is supporting activists and organisations who need emergency funding.

COVID-19 crisis response

At the start of the COVID-19 pandemic, Advance Myanmar identified Internally Displaced People (IDPs), and refugees from Burma, as the most vulnerable to COVID-19, and the most in need of urgent assistance. This project provided emergency funding to grassroots organisations to help provide education, equipment, healthcare and food to IDPs and refugees from Burma.

Dirty List

This research project identifies British and other multinational corporations which are operating in such a way as to finance or supply the military in Burma. The published list of such companies can be used by civil society, investors, media, MPs and government to help them to hold these companies to account for their actions.

Strengthening Myanmar grassroots organisations

This project aims at strengthening the capacity of local organisations in Myanmar in their campaigning and advocacy and increase their potential in influencing domestic and international politics to support their communities. Our partner organisations represent marginalised groups including women and ethnic groups.

Burma Relief Centre

This was an anonymous grant given to the charity to pass on to Burma Relief Centre to be spent on rice for refugees. The grant was received on 1 March 2019 and paid over on 8 April 2019.

Repressive laws

A project to identify laws in Myanmar which are incompatible with the Universal Declaration of Human Rights and associated treaties, and international gender and environmental standards. To publish the results of this research in an online database in Burmese and English to act as an educational resource and assist civil society in their efforts to promote human rights, gender equality and protect the environment in Myanmar.

15