## **Advance Myanmar**
## **Advance Myanmar Ltd**
Report & Financial Statements
For the year ended 31 March 2022
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|
|Statement of cash flows|10|
|Notes forming part of the financial statements|11-17|
## **Advance Myanmar**
The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 March 2022.
## **Principal aims**
The objects set out in our Articles of Association, dated 13 April 2016 are:
• To advance the education of the public with opportunities that will, in particular, enable them to investigate, question and evaluate the situation in Myanmar.
• 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.
- To prevent or relieve poverty in Myanmar and of refugees from Myanmar.
- To advance the education of the public in the subject of Myanmar’s many
- cultures, heritage and arts.
- To engage in any other charitable activity as the trustees see fit that
- supports people from Myanmar.
## **Our work**
This year has been dominated by emergency responses to the military coup on 1 February 2021.
## **The need**
Since the coup, more than 2,000 people have been killed, and over 14,000 arrested. The military has sentenced over 100 activists to death and executed 4 democracy activists in July 2022, the first time state executions have been carried out since the 1980s.
Over one million people are now displaced in Myanmar, with 700,000 forced to flee their homes since the coup. The UN estimates that around 14 million people will need humanitarian support during 2022 – five million of whom are children. These are staggering, unprecedented numbers.
Advance Myanmar has been providing support to human rights activists and communities suffering attacks by the Burmese military.
1
## **Advance Myanmar**
The majority of people needing urgent humanitarian support in Myanmar are in hard to reach areas, predominantly in the ethnic states of the country. Local grassroots organisations who know and work in their own communities are best placed to organise and distribute aid, but it is often hard for these groups to access funding from big donors, due to complicated application processes and onerous reporting requirements. Advance Myanmar works differently, we don’t put unnecessary admin burdens on organisations. Working with local activists and civil society organisations, we are able to reach people other organisations cannot, quickly and cost effectively.
Since the coup, we have provided support to people in Karen State, Karenni State, Kachin State, Chin State, Shan State, Rakhine State, Irrawaddy Delta, Sagaing Region and Magway Region. We have supported activists in major cities, as well as in rural areas.
_“I would like to thank Advance Myanmar for the support you have given us. You were the first, and the fastest, to support us … The support allowed us to buy food and some medical supplies.”_
From an organisation that has received support from Advance Myanmar.
## **Our support has provided:**
Safe houses and food for activists.
Assistance for activists and journalists who have had to flee the country.
Leaflets, posters, megaphones and protective gear for protestors.
Lawyers for political prisoners.
Medicine and equipment to mobile health workers.
Transportation so that organisations have been able to reach remote areas with lifesaving aid.
Secure communication equipment for organisations and activists.
Drones to help organisations document human rights abuses and protests, sometimes feeding these images to international media.
Emergency food, medicine and shelters for around 100,000 people.
The local groups delivering the aid locally are incredible. They sometimes work all through the night, risking their own lives, to deliver to the people in need. We are so proud that we can support them, and we are grateful to everyone who has generously given to Advance Myanmar during the last year.
2
## **Advance Myanmar**
## **Financial review**
This year we were able to secure significant funding to respond to the human rights and humanitarian crisis resulting from the military coup. However, we still need to broaden our donor base and secure new long-term funders. The need in Myanmar continues to grow and without new funders, we are not able to respond to all the requests for help that we receive.
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 £703,324 (2021: £443,488) and expenditure was £756,361 (2021, restated: £329,128). The charity’s funds stood at £151,484 at 31 March 2022, (2021, restated £204,521) including £88,609 (2021, restated: £120,060) of restricted funds and £62,875 (2021: £84,461) 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.
## **Reserves policy**
Advance Myanmar’s income depends on donations from supporters, major donor gifts and grants from trusts. This is inevitably subject to fluctuation. Advance Myanmar requires protection against and the ability to continue operating despite catastrophic or lesser but damaging events. The financial reserves that we have set aside provide a measure of financial stability and the means to safeguard Advance Myanmar’s commitments.
The Board of Advance Myanmar consider it prudent that reserves held should be sufficient:
- to cover approximately six months’ of average core expenditure;
- to avoid the necessity of realising fixed assets held for Advance Myanmar’s use;
- to provide a measure of security for members of staff to whom Advance Myanmar has responsibilities as an employer.
## **Plans for the future**
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.
3
## **Advance Myanmar**
## **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.
## **Statement of Trustees’ responsibilities**
The directors of the charitable 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 accordance 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.
4
## **Advance Myanmar**
## **Small company provisions**
This report has been prepared in accordance 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 7 November 2022 and signed on its behalf.
**Jennifer Holroyd** Director and Trustee
5
## **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
Independent •xamlnerfs rBPOrt to the trustees of Advancg Myanmar Ltd charftabl•
company (tha Company)
I rBPQrt to th8 c*aiity tn*tses on my ey2min8tkn of the of ts Company for the year ended 31 March
222.
Rpon81b1IrtI #nd ba8lB ol Y•wrt
As thè tharitys trustees of the Cornpany lar #bo dtrectors fc¢ tha purpxe8 of ¢ompany lawl you org
responsible for the preparth.on of ts acwjnts wilh the rwuir8mw)ts of tho Companie5 Act 2
I 2006 kfl
Having 5atsfied rnysell that Ihè 8crounts of th• Cl)npY are not requir&J tr) audrt•d under Part 16 01 tha
2006 Act and #r? glb3ible for exwnination. I report lli rgsF*rt of my examlnatlon of your charity's
accounts caTh*d out under sectyon 145 of ts Chanbes Act 2011 2011 ACVI In carrying out my
examination I have fdlTh%*d th• D*#L*0 by Charrty Commi5s*)n und8r 14q51 Ibl ol th
2011 Act.
The charl¥ gfQS8 excee# £250,Cth ar#J l 8m qualthtrj b) uTrJ8rt8ko ts ¥xamin8Von by teir
quallfled member of The Associqtion ofAco)unb"rvJ Tethnioans.
Ind•p•nd•nt •xamln•rf• •lat•m•nt
I have com*t¢d my ex8mingtron. l e4)ntkni that no mattw8 hovè como to my atknnoon 41 wnneth'on with th8
examlnalon 9Nirv4 rne caw to thal in any m*rial regpe
8ccourfng rKord5 rbcé kw h resF•Ct ol th• Cryny *• required by S113 386 ofth¢ 2CI)6
t or
th8 8¢¢ounts do not accort1 with thc4e or
accounts do not comply accountyvJ r8quirgrnl$ of 5oction 398 oftha 20C6 Ad other
than ar*y requirernent that tho a¢£nts gNe 8 and f8if whKh is not a matter con$idtrK8d 18
part of an indepandgnl oxamination. or
th• Accounts have not be8n pTrpared in T4x&r methods and prfndpl•a ol tr
staternt ol RernMened Pr8C*¢t lor 8cxxJunts'ThJ and I•Wrfing by ¢hariti8S 8Pk*icabl• to d)8rilies
preparing th8ir acthjnts In accorda1 v•ilh ts Finanual R•rtsvj applicabkn In Iha UK
and Republic ol Ir8laThJ IFRS 1021.
I h8v• no rnm$ #Tra he cun• 8crr>ss no Lth•r mait•rs kn rn*00 with thfr oxamlngUon to
8ttenion shouk1 b& dr¥4vn thlB fWIrt in enabl8 a prcpr undwsi8rbJirvJ ofthe ai%ryJnts tts b? reoclTred.
Frrink J McDow•ll FAIAAT
FJM Aceourntsncy Lim¢bJ
23 Sha¢kleton Court
2 M8ritime Quay
London
E14 3QF
- LT-
## **Advance Myanmar Ltd Statement of Financial Activities (incorporating Income and Expenditure Account) For the year ended 31 March 2022**
|**2022**
**Restricted Unrestricted**
**Total**
**Notes**
**£**
**£**
**£**
**Income**
Grants and donations
2
568,506
131,542
700,048
Charitable activities
-
-
-
Other income
3
3,276
-
3,276
**Total income**
571,782
131,542
703,324
**Expenditure**
Costs of generating funds
4
-
20,063
20,063
Expenditure on charitable activities
4
710,243
26,055
736,298
**Total resources expended**
710,243
46,118
756,361
**Net income for the year**
6
(138,461)
85,424
(53,037)
Transfers between funds
107,010
(107,010)
-
**Net movement in funds**
(31,451)
(21,586)
(53,037)
Fund balances at 1 April 2021:
As previously stated
101,015
84,461
185,476
Prior year adjustment
13
19,045
-
19,045
120,060
84,461
204,521
**Fund balances at 31 March 2022**
12
88,609
62,875
151,484|**2021**
**As restated**|
|---|---|
||**Restricted Unrestricted**
**Total**
**£**
**£**
**£**
407,617
12,965
420,582
-
-
-
-
22,906
22,906|
||407,617
35,871
443,488|
||-
9,108
9,108
309,597
10,423
320,020|
||309,597
19,531
329,128|
||98,020
16,340
114,360
(11,607)
11,607
-|
||86,413
27,947
114,360
33,647
56,514
90,161|
||120,060
84,461
204,521|
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 2022
Not•8
2022
2021
As r•8tated
Curr•nt assets
Debtors
Cash al bank and in hand
11.924
178,387
2,292
204.258
190,311
206,550
Credltors: amounts falllng
due within ono year
10
38.827
2.029
Net current as••ts
151,484
204.521
151,484
204,521
Funds
12
Restrfeted fund•
88.609
120,060
ilnr•$trl¢ted lund
GeMral funds
62.875
84,461
Tolal lunds
151.484
204,521
Th8 dlre¢lors are salislltrd that the Company is èntitled lo exernptson Irom the requirement to obtsin an audit
und&r sectK)n 477 01 the Companies Act 2006 and that thè mernber has not required tho company to obtain
an audit in acra[è wth secb.on 476 of the A¢1.
Th6 directors acknowledge their responsibilities for complwng with thè requirements of the Componies Act
2006 with respèct to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with th8 provisions In Part 15 01 the Companies Act 2006
applicabb to companies subject lo the 5m811 MPanieS regime.
The finarla1 statements were approvad by th* truste6s on
7 November 2022.
Jennlf•r Holroyd
Director and Trustee
**Advance Myanmar Ltd Statement of Cash Flows For the year ended 31 March 2022**
|**Net cash used in operating activities:**
Net (expenditure)/income for the year
Increase in debtors
Increase in creditors
**(Decrease)/increase in cash and cash equivalents in the year**
**Reconciliation of net debt**
(Decrease)/increase in cash and cash equivalents in the year
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**2022**
**£**
(53,037)
(9,632)
36,798
(25,871)
(25,871)
(25,871)
204,258
178,387|**2021**
**£**
114,360
(153)
98|
|---|---|---|
|||114,305|
|||114,305|
|||114,305
89,953|
|||204,258|
10
**Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
## **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.
11
**Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
|**2**
**Grants and donations received**
The Barbara & Dennis Weeden Charitable Trust
Changing Ideas Limited
Anonymity requested
Burma Campaign UK
Henry Hoare Charitable Trust
Prospero World
General appeal
Others
**3**
**Other income**
Shared office space
Government Coronavirus grants|**2022**
**Restricted Unrestricted**
**Total**
**£**
**£**
**£**
-
-
-
16,500
-
16,500
508,201
-
508,201
20,000
-
20,000
-
5,000
5,000
10,000
-
10,000
13,805
-
13,805
-
126,542
126,542
568,506
131,542
700,048
**2022**
**Restricted Unrestricted**
**Total**
**£**
**£**
**£**
-
-
-
3,276
-
3,276
3,276
-
3,276|**2021**
**Total**
**£**
10,000
20,000
377,617
-
-
-
12,965
-|
|---|---|---|
|||420,582|
|||**2021**
**Total**
**£**
4,607
18,299|
|||22,906|
12
## **Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
|**4**
**Expenditure**
**Basis of**
**allocation**
**Costs allocated directly**
**to activities**
Grants paid (Note 5)
Project costs - Grassroots
Project costs - Repressive laws
Project costs - web development and IT
Fundraising costs
**Support costs allocated**
**to activities**
Staff costs
Usage
Staff training
Usage
Office accommodation
Usage
IT, website and office costs
Usage
Bank charges
Usage
Pension and payroll processing
Usage
Governance costs:
Staff costs
Accountancy fees
Miscellaneous expenses
**Total expenditure**|**Fund-**
**Educational**
**2022**
**raising**
**services**
**Total**
**£**
**£**
**£**
-
671,352
671,352
-
-
-
-
-
-
-
698
698
7,781
-
7,781
11,930
57,524
69,454
-
198
198
-
-
-
-
2,180
2,180
352
851
1,203
-
425
425
-
2,457
2,457
-
600
600
-
13
13
20,063
736,298
756,361|**2021**
**Total**
**As restated**|
|---|---|---|
|||**£**
269,601
3,763
36
-
-
44,523
300
4,795
1,732
830
454
2,481
600
13|
|||329,128|
£710,243 (2021 as restated: £309,597) of expenditure in the year was paid out of restricted funds.
|**5**
**Grants paid**
Support to partner organisations|**2022**
**£**
671,352|**2021**
**£**
269,601|
|---|---|---|
The political climate in Myanmar is currently such that it is not safe to disclose the names of the charity's grant beneficiaries.
## **6 Net income for the year**
|This is stated after charging:
Independent examiner's fees|**2022**
**£**
600|**2021**
**£**
600|
|---|---|---|
13
**Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
|**7**
**Staff costs and numbers**
Staff costs were as follows:
Salaries
Social security costs
Pension costs|**2022**
**£**
68,505
2,147
3,406
74,058|**2021**
**£**
44,767
240
2,237|
|---|---|---|
|||47,244|
The Charity considers its key management personnel to be the Trustees. None of the Trustees received any remuneration or expenses during the current or preceding year.
The charity operates defined contribution pension schemes for its employees and made contributions during the year of £3,406 (2021: £2,237). At 31 March 2021 the charity owed contributions of £417 to the scheme (2021: £298).
The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:
|Executive director
Other|**2022**
**No.**
1
5
6|**2021**
**No.**
1
5|
|---|---|---|
|||6|
## **8 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.
|**9**
**Debtors**
Other debtors
**10 Creditors: amounts falling due within one year**
Accounts payable
Other creditors
Accrued expenses|**2022**
**£**
11,924
**2022**
**£**
-
36,762
2,065
38,827|**2021**
**£**
2,292|
|---|---|---|
|||**2021**
**£**
33
321
1,675|
|||2,029|
14
**Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
|**11 Analysis of net assets between funds**
**Current year**
Current assets
Current liabilities
**Prior year**
Current assets
Current liabilities
**12 Movement in funds**
**At 1**
**April**
**Income**
**£**
**£**
**Current year**
**Restricted funds**
Activist support and coup response grants
35,196
251,370
Dirty List
9,163
6,500
75,701
45,000
Emergency humanitarian response
-
265,636
Government grants
-
3,276
120,060
571,782
**Unrestricted funds:**
General funds
84,461
131,542
Total funds
204,521
703,324
Strengthening
Myanmar
grassroots
organisations|**11 Analysis of net assets between funds**
**Current year**
Current assets
Current liabilities
**Prior year**
Current assets
Current liabilities
**12 Movement in funds**
**At 1**
**April**
**Income**
**£**
**£**
**Current year**
**Restricted funds**
Activist support and coup response grants
35,196
251,370
Dirty List
9,163
6,500
75,701
45,000
Emergency humanitarian response
-
265,636
Government grants
-
3,276
120,060
571,782
**Unrestricted funds:**
General funds
84,461
131,542
Total funds
204,521
703,324
Strengthening
Myanmar
grassroots
organisations|**Restricted**
**General**
**funds**
**funds**
**£**
**£**
88,609
101,702
-
(38,827)
88,609
62,875
120,060
86,490
-
(2,029)
120,060
84,461
**Expend-**
**iture**
**Transfers**
**£**
**£**
(204,638)
(11,879)
(7,800)
(325)
(107,429)
(2,250)
(387,100)
121,464
(3,276)
-
(710,243)
107,010
(46,118)
(107,010)
(756,361)
-|**Total**
**funds**
**£**
190,311
(38,827)|
|---|---|---|---|
||||151,484|
||||206,550
(2,029)|
||||204,521|
||||**At 31**
**March**
**£**
70,049
7,538
11,022
-
-|
||120,060
571,782||88,609|
||84,461
131,542||62,875|
||204,521
703,324||151,484|
15
## **Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
|**12 Movement in funds (continued)**
**At 1**
**Expend-**
**April**
**Income**
**iture**
**Transfers**
**£**
**£**
**£**
**£**
**Prior year - as restated**
**Restricted funds**
Activist support and coup response grants
-
142,409
(100,093)
(7,120)
COVID-19 crisis response
-
131,543
(128,743)
(2,800)
Dirty List
-
20,000
(9,837)
(1,000)
33,647
113,665
(65,928)
(5,683)
Repressive laws
-
-
(4,996)
4,996
33,647
407,617
(309,597)
(11,607)
**Unrestricted funds:**
General funds
56,514
35,871
(19,531)
11,607
Total funds
90,161
443,488
(329,128)
-
Strengthening
Myanmar
grassroots
organisations|**At 31**
**March**
**£**
35,196
-
9,163
75,701
-|
|---|---|
||120,060|
||84,461|
||204,521|
## **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.
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**Advance Myanmar Ltd Notes to the Accounts For the year ended 31 March 2022**
## 12 **Movement in funds (continued)**
## _**Emergency humanitarian response**_
Since the military coup we have provided emergency aid for food, shelter and medicines for ethnic minority villagers who are targeted by the Burmese military and forced to flee their homes. Since the coup, hundreds of thousands of people have been made IDPs (Internally Displaced People) in Myanmar, adding to the thousands of IDPs who were already in the country.
With the Myanmar military blocking or restricting the UN and international agencies from distributing aid, particularly in remote ethnic areas, the community organisations we work with are the only way to get aid to these populations.
Our humanitarian assistance has helped local organisations provide the following to IDPs and villagers:
Food and drinking water Wells, water tanks and water filters Cooking equipment Medicine, medical equipment and hospital dormitories Dormitories for quarantine for Covid-19 Shelters, bedding and mosquito nets Electricity via solar panels Hygiene packs Mobile health care and travelling medics to hard to reach areas
## _**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.
## **13 Prior year adjustment**
An amount of £19,045 was recorded as grant expenditure in the year ended 31 March 2021. This expenditure was in fact incurred in the year ended 31 March 2022 and had not been spent at 31 March 2021. In the comparatives, cash at bank has been increased by £19,045, and grant expenditure reduced by the same amount.
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