## **Registered Company Number 07876043**
## **Registered Charity Number: 1145812**
## **The Peru Mission**
**Unaudited Financial statements for the Year Ended**
**31 December 2023**
**M Bengston BSc 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 2023**
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 2023. 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**
74 Bloomfield Road Darlington County Durham DL3 6RZ
## **Trustees**
The Rev Canon Michael John Everitt Mrs Ruth Everett - appointed 7 September 2023 Mr Anthony Graham Mr Allan Hargreaves Mrs Joanne Hopper Holdsworth Mr Anthony James Joy Mr Gerard Moran Mr Francis Liam Hugh O'Neill Fr Dennis Tindall Mr Paul Young - resigned 7 September 2023
## **Independent Examiner**
M Bengston BSc 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 2023**
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
The Peru Mission reports that during the financial year 2023 our activities in Peru were the following:
## **Schools/building**
The trustees agreed that the primary focus of The Peru Mission's work this year would be the provision of six new classrooms and an office for an Educational Psychologist at Las Malvinas school in the Punchana barrio of Iquitos. Funding a project of this size has reduced the number of smaller projects we might be involved with in a typical year. We did provide funding for new desks and chairs for Colegio Gasparito in the jungle town of Nauta.
## **UK school volunteering visits**
The other major focus for this year has been the restarting of the volunteering visits from UK schools following an enforced break due to the pandemic. 22 students and 4 staff from Carmel College in Darlington Travelled to Iquitos in June/July to take part in the project at Las Malvinas and to work with the girls at La Casa de la Ninas de Loreto home. This was a very successful trip and a group from St John's School & 6[th] Form College in Bishop Auckland will be travelling out to Iquitos to work on new projects in summer 2025. Several other schools have expressed an interest in becoming involved and discussions with them are ongoing.
## **Church Support**
At the request of the bishop of Iquitos, we supported the writing of bids for various activities: painting the dormitories at La Casa de la Ninas de Loreto (this ended up being funded from the Carmel College visit); a training programme for lay leaders in local parishes; the purchase of bibles and catechetical materials for the use of these lay leaders. As in previous years, we were also a sponsor of the sponsored "trot" organised by Padre Raymondo Portelli to raise money for the various projects run through his parish of San Martin des Porres in Iquitos.
## **Medical Support**
Facilitation of the visit of two UK doctors to work with Padre Raymondo and various other medical posts across the city.
## **Christmas Presents**
The Peru Mission purchased and distributed Christmas presents to children from 3yrs to 15yrs of age in parishes, schools, community centres and food kitchens.
2
## **The Peru Mission Report of the Trustees for the Year Ended 31 December 2023**
## **Activities of The Peru Mission in the UK**
Joe Plumb, our projects coordinator, visited the UK in the first part of the year. He made fundraising visits to parishes in both the north east and north west and spoke at events for students in secondary schools across the region.
## **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 2023 the charity's reserves are £ 14,176 (2022 - £7,910).
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 19 September 2024 and signed on its behalf by:
Mr Anthony Graham - 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 2023**
I report on the accounts for the year ended 31 December 2023 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 27 Partridge Close Ayton Washington NE38 0ES
19 September 2024
4
## **The Peru Mission Statement of Financial Activities for the year ended 31 December 2023**
|**The Peru Mission**
**Statement of Financial Activities**
**for theyear ended 31 December 2023**|||||
|---|---|---|---|---|
|**Notes**
**INCOMING RESOURCES**
Voluntary income
2
**RESOURCES EXPENDED**
**Charitable activities**
Charitable activities
Finance cost
**Total resources expended**
**NET INCOMING (OUTGOING) RESOURCES**
3
**RECONCILIATION OF FUNDS**
**Transfer of funds from unrestricted funds**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**funds**
**£**
18,161
5,820
-|**Restricted**
**funds**
**£**
64,873
70,948
-
70,948
(6,075)
12,197
3,884
10,006|**2023**
**Total**
**funds**
**£**
83,034
76,768
-
76,768
6,266
-
7,910
14,176|**2022**
**Total**
**funds**
**£**
34,948
52,233
10|
||5,820|||52,243|
||12,341
(12,197)
4,026|||(17,295)
-
25,607|
||4,170|||8,312|
The notes form part of these financial statements
5
## **The Peru Mission Balance Sheet as at 31 December 2023**
|**The Peru Mission**
**Balance Sheet**
**as at 31 December 2023**|||||
|---|---|---|---|---|
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
**4**
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS/(LIABILITIES)**
**FUNDS**
**3**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Unrestricted**
**funds**
**£**
4,170
-
4,170
4,170
4,170|**Restricted**
**funds**
**£**
10,006
-
10,006
10,006
10,006|**2023**
**Total**
**funds**
**£**
14,176
-
14,176
14,176
14,176
4,170
10,006
14,176|**2022**
**Total**
**funds**
**£**
7,910
-|
|||||7,910|
|||||7,910|
|||||7,910|
|||||4,026
3,884|
|||||7,910|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2022 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 19 September 2024 and were signed on its behalf by:
Mr Anthony Graham - Trustee
Mr Anthony James Joy - Trustee
The notes form part of these financial statements
6
## **The Peru Mission Notes to the Financial Statements for the year ended 31 December 2023**
## **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|**2023**
**£**
83,034|**2022**
**£**
34,948|
|---|---|---|
## **3 TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
7
## **The Peru Mission Notes to the Financial Statements for the year ended 31 December 2023**
## **3 MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|General fund
**Restricted funds**
Restricted income
**TOTAL FUNDS**|**As at**
**01-Jan-23**
**£**
3,019
22,588
25,607|**Net movement**
**in funds**
**£**
144
6,122
6,266|**As at**
**31-Dec-23**
**£**
3,163
28,710|
||||31,873|
Transfer of Unrestricted funds to Restricted funds during the year amounted to £Nil Net movement in funds, included in the above are as follows:
|**4**
General fund
**Restricted funds**
Restricted income
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
18,161
64,873
83,034|**Resources**
**expended**
**£**
(5,820)
(70,948)
(76,768)|**Movement**
**in funds**
**£**
12,341
(6,075)|
|---|---|---|---|
||||6,266|
8
## **The Peru Mission Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**INCOMING RESOURCES**
**Voluntary income**
Donation and Legacies
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Consultants fees
Computer and IT expenses
Printing
Education Materials and Training
**Governance costs**
Accountancy
Travel and subsistence
**Support costs**
**Finance**
Bank charges
**Total resources expended**
**Net income / (deficit)**|**2023**
**£**
83,034
83,034
15,540
-
-
61,228
76,768
-
-
-
76,768
6,266|**2022**
**£**
34,948|
|---|---|---|
|||34,948
15,540
-
-
36,693|
|||52,233
-
-
10|
|||52,243|
|||(17,295)|
9