## **Registered Company Number 07876043**
## **Registered Charity Number: 1145812**
## **The Peru Mission**
## **Unaudited Financial statements for the Year Ended**
## **31 December 2021**
**M Bengston BSc FCA 27 Partridge Close Ayton Washington Tyne and Wear NE38 0ES**
## **The Peru Mission Report and accounts Contents**
||**Page**|
|---|---|
|Report of the Trustees|1 - 3|
|Independent Examiner's report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 - 8|
|Detailed Statement of Financial Activities|9|
## **The Peru Mission Report of the Trustees for the Year Ended 31 December 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Company number** 07876043 (England and Wales) **Registered Charity number** 1145812
## **Registered office**
37 Burnedge Lane Grasscroft Oldham OL4 4DZ
## **Trustees**
The Rev Canon Michael John Everitt - appointed 1 November 2021 Mr Anthony Graham - appointed 1 November 2021 Mr Allan Hargreaves Mrs Joanne Hopper Holdsworth Mr Anthony James Joy Mrs Maria Matthews - resigned 1 November 2021 Mr Gerard Moran Mr Francis Liam Hugh O'Neill Mr Joseph Bernard Plumb - resigned 1 November 2021 Ms Joanne Somers - resigned 16 June 2022 Fr Dennis Tindall Mr Paul Young
## **Independent Examiner**
M Bengston BSc FCA 27 Partridge Close Ayton Washington Tyne and Wear NE38 0ES
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity is controlled by its governing document, its Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, and has charitable status being registered with the Charity Commissioners of England and Wales.
## **Risk Management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The Peru Mission was established for the public benefit for the following purposes:
- The relief of need amongst the disadvantaged poor in Peru by the provision of the necessities of life, including the provision of classrooms and food kitchens.
-The advancement of public education amongst persons in Peru by the provision of teachers, books, classroom aids, schools and such other material as is necessary for educational advancement.
-The relief of sickness and the preservation of health by the provision of medicines, volunteer medical staff, clinics, hospitals, and the mounting of health education campaigns designed to improve and preserve health.
-The provision of facilities for recreation and other leisure time occupation for the people of Peru, in the interests of social welfare with the object of improving the conditions of life of the public at large.
-The advancement of religion by the support of faith based groups in the practical expression of the Gospel for the benefit of the community.
1
## **The Peru Mission**
## **Report of the Trustees for the Year Ended 31 December 2021**
## **OBJECTIVES AND ACTIVITIES Significant activities**
The Peru Mission reports that during the financial year 2021 our activities in Peru were the following:
- (i) The financial state of the charity continues to be satisfactory. In 2021 we raised and spent slightly more than in 2020. The shape of income and expenditure in 2021 was dictated by the pandemic.
- a. Additional funds came in the form of donations from individuals. Fundraising events that were planned had to be cancelled.
Joe Plumb negotiated agreements with Dere Street Homes and William Leech charity to provide financial support towards Joe's consultancy fees and for administration support IT equipment for recording video updates on our website and social media platforms.
- b. Donations from our regular business and church supporters also gave generously to help our work during the pandemic.
- (ii) Joe Plumb successfully completed his Teacher Training in the UK before returning to Iquitos with his family and resumed his work as the Peru Mission Projects Coordinator and as the UK Honorary Consul in Iquitos
- (iii) We had no schools visiting Peru this year because of the pandemic.
- (iv) We had no building projects this year. All of our efforts and money were concentrated on urgent needs because of the impact of COVID-19 Pandemic
- (v) The Trustees agreed early in the Pandemic that our most effective way of working would be to be responsive to immediate needs at a level within our financial ability. During 2021 the extraordinary arrangements implemented in 2020 were stopped and we returned to our normal governenace where the Trustees will be involved in all financial decisions.
Also we reduced the amount of assistance given to food kitchens as the Peruvian economy opened up.
This allowed us to:
Since August 2021 The Peru Mission:
- -has assisted 15 Peruvian school pupils with school uniform, shoes, rucksacks, exercise books and stationery.
- -has assisted 3 cases of serious injury or illness in women and children, financing medicines, purchase of wheelchairs, remedial physiotherapy treatment.
- -provided vital medicines to a Peruvian child of 2yrs of age suffering serious malnutrition and intestinal infection and medication and food supplemenst from several weeks to restore the child’s weight to a healthy level.
- -has purchased and distributed 80 mosquito-nets to protect children and adolescents against an epidemic of dengue fever in the Amazon Region of Peru.
- -has supplied roofing materials to 6 families whose homes were destroyed by fire in a barrio on the periphery of the City of Iquitos, Peru.
- -was able to make a gift of 180 Christmas hamper of basic food necessities to families and elderly people in indigenous communities in the Peruvian Amazon rainforest.
- -was able to make a gift of a Christmas panettone and a toy to approximately 440 children in both Amazonian indigenous rainforest communities and in barrios in Peru.
- -provided hand-washing products, masks, disinfecting and sanitizing products to 8 primary and secondary schools in Peru.
2
## **The Peru Mission Report of the Trustees for the Year Ended 31 December 2021**
## **Activities of The Peru Mission in the UK**
In 2021 our Field Worker, Joe Plumb, moved back to Peru with his family. He has resumed his work as the Honary Consul for the Region of Loretto
## **Public benefit**
When planning the activities of The Peru Mission and responding to emergency crises outlined in the activities mentioned above, the trustees of TPM has been mindful of the Commission's guidance on public benefit. This guidance has helped us to remain focused on the core purposes for which the charity was established. We believe that the range of activities mentioned above are fully compliant with this obligation.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the policy of the Charity's that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.
As at 31 December 2021 the charity's reserves are £25,607 (2020 - £9,715).
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 27 September 2022 and signed on its behalf by:
Mr Anthony James Joy - Trustee
3
## **The Peru Mission**
## **Independent Examiner's report to the board of Trustees on the preparation of the accounts of The Peru Mission 31 December 2021**
I report on the accounts for the year ended 31 December 2021 set out on pages five to eight.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 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 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 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 statements 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 Sections 386 and 387 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Malcolm Bengston M Bengston BSc FCA 27 Partridge Close
Ayton Washington NE38 0ES
27 September 2022
4
## **The Peru Mission Statement of Financial Activities for the year ended 31 December 2021**
|**The Peru Mission**
**Statement of Financial Activities**
**for theyear ended 31 December 2021**|||||
|---|---|---|---|---|
|**Notes**
Voluntary income
2
**RESOURCES EXPENDED**
**Charitable activities**
Charitable activities
Finance cost
**Total resources expended**
**RECONCILIATION OF FUNDS**
**Transfer of funds from unrestricted funds**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**funds**
**£**
28,760
33,769
35|**Restricted**
**funds**
**£**
39,500
18,564
-
18,564
1,652
-
22,588|**2021**
**Total**
**funds**
**£**
68,260
52,333
35
52,368
-
9,715
25,607|**2020**
**Total**
**funds**
**£**
50,721
45,425
10|
||33,804
(1,652)
9,715|||45,435
-
6,702|
||3,019|||11,988|
The notes form part of these financial statements
5
## **The Peru Mission Balance Sheet as at 31 December 2021**
|**The Peru Mission**
**Balance Sheet**
**as at 31 December 2021**|||||
|---|---|---|---|---|
|**Notes**
Cash at bank and in hand
**CREDITORS**
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS/(LIABILITIES)**
**FUNDS**
**3**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Unrestricted**
**funds**
**£**
3,019
3,019
3,019
3,019|**Restricted**
**funds**
**£**
22,588
22,588
22,588
22,588|**2021**
**Total**
**funds**
**£**
25,607
25,607
25,607
25,607
3,019
22,588
25,607|**2020**
**Total**
**funds**
**£**
9,715|
|||||9,715|
|||||9,715|
|||||9,715|
|||||9,715
-|
|||||9,715|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2021 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 3897 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 Section 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 special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial reporting Standards for Smaller Entities (effective January 2015).
The financial statements were approved by the Board of Trustees on 27 September 2022 and were signed on its behalf by:
Mr Anthony James Joy - Trustee
Mr Paul Young - Trustee
The notes form part of these financial statements
6
## **The Peru Mission Notes to the Financial Statements for the year ended 31 December 2021**
## **1 ACCOUNTING POLICIES**
## **Accounting Convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accrual 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.
## **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**
**VOLUNTARY INCOME**
Donations & Legacies|**2021**
**£**
68,260|**2020**
**£**
50,721|
|---|---|---|
7
## **The Peru Mission Notes to the Financial Statements for the year ended 31 December 2021**
## **3 MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|General fund
**Restricted funds**
Restricted income
**TOTAL FUNDS**|**As at**
**01-Jan-21**
**£**
9,715
-
9,715|**Net movement**
**in funds**
**£**
(6,696)
22,588
15,892|**As at**
**31-Dec-21**
**£**
3,019
22,588|
||||25,607|
Transfer of Unrestricted funds to Restricted funds during the year amounted to £6,211 Net movement in funds, included in the above are as follows:
|**4**
General fund
**Restricted funds**
Restricted income
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
28,760
39,500
68,260|**Resources**
**expended**
**£**
(33,804)
(18,564)
(52,368)|**Movement**
**in funds**
**£**
(5,044)
20,936|
|---|---|---|---|
||||15,892|
8
## **The Peru Mission Detailed Statement of Financial Activities for the year ended 31 December 2021**
|**Voluntary income**
Donation and Legacies
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Consultants fees
Education Materials and Training
**Governance costs**
Accountancy
Travel and subsistence
**Support costs**
Bank charges
**Total resources expended**
**Net income / (deficit)**|**2021**
**£**
68,260
68,260
7,670
44,663
52,333
-
-
35
52,368
15,892|**2020**
**£**
50,721|
|---|---|---|
|||50,721
11,421
34,004|
|||45,425
-
-
10|
|||45,435|
|||5,286|
9