# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **CMIAID**
**CHARITY REGISTRATION No: 1149569**
Independent Examiners Ltd
2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 0NF
1
## **CMIAID**
## **CONTENTS**
**----- Start of picture text -----**
Page 3 Legal and Administrative Information
Page 4 Independent Examiner's Report to the Trustees
Pages 5 to 7 Trustees' Report
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 15 Notes to the Financial Statements
**----- End of picture text -----**
2
## **CMIAID**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1149569 **START OF FINANCIAL YEAR** 1st March, 2020 **END OF FINANCIAL YEAR** 28th February 2021 **TRUSTEES AT 28TH FEBRUARY 2021** M. Cross M. Hillier D. Marianciuc I. Mears S Sidorenko
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.
**LEGAL STATUS**
Unincorporated Charity
## **GOVERNING INSTRUMENT**
Trust Deed 7th March 2012
## **OBJECTS**
**(A)** TO RELIEVE SICKNESS AND FINANCIAL HARDSHIP AND TO PROMOTE AND PRESERVE GOOD HEALTH BY THE PROVISION OF FUNDS, GOODS OR SERVICES OF ANY KIND, INCLUDING THROUGH THE PROVISION OF SUPPORT IN EASTERN EUROPE OR SUCH PARTS OF THE WORLD AS THE TRUSTEES FROM TIME TO TIME MAY THINK FIT;
**(B)** TO ADVANCE THE CHRISTIAN FAITH IN ACCORDANCE WITH THE STATEMENT OF BELIEFS IN THE SCHEDULE HERETO ATTACHED IN EASTERN EUROPE OR SUCH PARTS OF THE WORLD AS THE TRUSTEES MAY FROM TIME TO TIME THINK FIT AND TO FULFIL SUCH OTHER PURPOSES WHICH ARE EXCLUSIVELY CHARITABLE ACCORDING TO THE LAW OF ENGLAND AND WALES AND ARE CONNECTED WITH THE CHARITABLE WORK OF THE CHARITY.
## **CORRESPONDENCE ADDRESS**
Fountain House 3 Conduit Mews London SE18 7AP
## **PRIMARY BANKERS**
HSBC Bank Plc 8 Canada Square London E14 5HQ
## **INDEPENDENT EXAMINER**
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 0NF
3
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees/ members of CMIAID on the accounts for the year ended 28th February 2021 set out on pages 8 to 15.
## **Respective responsibilities of trustees and examiner**
The charity's trustees 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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with 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 the 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 Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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 accounts to be reached.
Keith Richards
Independent Examiners Ltd
2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 0NF
Date: 31st December 2021
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## **CMIAID**
## **TRUSTEES REPORT**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2021**
The trustees present their report with the financial statements of the charity for the year ended 28th February 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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, 2015).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity was established in 2012 with the objective of advancing the Christian faith and relieving physical hardship in the countries of Eastern Europe and other countries and to benefit the public by the relief of poverty and the advancement of religion. CMIAID works closely with its partner organisations around the world, Asociatia CMIAID Siret, A O CMIAID Moldova and CMIAID Australia in fulfilling these objectives.
## **Ensuring our work delivers our aims**
We review our aims, activities and objectives each year. The review looks at what we have achieved and the outcome of our work in the previous 12 months.
## **Public benefit**
The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit.
## **Volunteers**
The work of CMIAID is only possible through the dedicated work of volunteers who assist who various aspects of the work including administration, making and providing goods to assist in the relief of poverty and in many other ways. Volunteers are based at number of locations around the United Kingdom. Administration work is done at the charities registered address in London. Sorting of goods and container packing is done at Market Deeping in Cambridgeshire. We also have other helpers who prepare goods in Northern Ireland and Scotland. All volunteers make an invaluable contribution to the work of the charity. CMIAID has no paid workers.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The year 2020 has been marked by uncertainty, instability, and fear for many. In such circumstances we have seen even more need for the assistance that CMIAID can offer to those in need of help. Many of the usual activities of our partner organisation A O CMIAID Moldova, in Moldova, were curtailed during this period of pandemic. At the same time many new opportunities opened for both the practical and spiritual assistance that CMIAID offers.
Due to the high demands for PPE, cleaning products and hygiene items due to the pandemic a lot of resources were used in 2020/21 in the preparation of aid containers for Moldova. We are tremendously thankful to the charity In-kind Direct for the large quantities of these items that they were able to supply and which we were able to send to help those in need in Moldova.
During this period, we were also able to establish a new base of operation in England. A packing location for containers has been set up at a storage facility in Market Deeping, Cambridgeshire and seven containers were sent from the location to Moldova during the period of this report. This facility continues to be a great blessing to the work, and we are thankful to the Lord for dedicated team of volunteers that continue to help with this very practical aspect of the work of the charity.
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## **CMIAID**
## **TRUSTEES REPORT (Continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **Charitable activities (continued)**
Our main international partner continues to be A O CMIAID Moldova in the Republic of Moldova. Substantial financial support is directed to A O CMIAID Moldova to fund various programs. Also, all aid containers are consigned to A O CMIAID Moldova. Funds and products that are sent are used to support various ministries including:
- Soup Kitchen (providing daily hot meals to the elderly)
- Community Assistance Program (providing help to institutions in Moldova)
- Social Assistance Program (providing help to needy families)
- CMIAID Fire Service
- Children Ministries
- Teachers Resource Centre
- Events such as summer camps and the Christmas Festival
- Literature publishing programme
The Trustees also note the substantial funding that has come from CMIAID Australia during the period of this report. Many supplies that are needed for the work in Moldova are more easily shipped from the United Kingdom than from Australia. This has been particularly so during the period of the pandemic when logistics have been a huge problem. For this reason, CMIAID Australia provides funding to CMIAID in the United Kingdom to specifically fund the purchase of needs for the containers being sent to Moldova.
Funding of the charity continues to be primarily from churches, individuals, trusts and from partner organisations such as CMIAID Australia. In a normal year several deputation trips would be carried within the United Kingdom and abroad by Matthew Hillier, however, due to the restrictions in place no in person meetings were possible during the period of this report. Several reports were given over Zoom.
## **FINANCIAL REVIEW**
## **Reserves policy**
CMIAID has very low operating overheads with no wages, rent, utilities or other regular administrative expenses to be paid, except for monthly rental on the storage containers which is on a month by month, rather than lease basis. We also have no long-term liabilities, and the Trustees are careful to ensure that the charity does not get into debt. As a result, the Trustees do not foresee a situation where a large reserve of funds will be needed. We therefore have developed a policy to keep a minimal reserve in a high interest account to cover the annual costs of audit and accounting and any miscellaneous expenses that may arise.
## **FUTURE PLANS**
The charity plans to continue the activities outlined above in the forthcoming year subject to satisfactory funding arrangements.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
The board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.
## **Organisational structure**
This report covers the period of operation of the charity from 1st March, 2020 to 28th February 2021. The Trustees meet on a regular basis, either in person or electronically, to review the work of the charity and to plan for future development of its ministry. The day-to-day operational management of the charity rests with Matthew Hillier. The day-to-day administration, including contact with donors and handling correspondence, rests with Ian Mears.
## **Wider network**
The charity maintains close associations with its partner organisations overseas: Christian Mission International Aid (Australia); Asociatia CMIAID Siret (Romania) and A O CMIAID Moldova. Although we partner with these organisations the trustees are solely responsible for the operation of this charity.
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## **CMIAID**
## **TRUSTEES REPORT (Continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **Related parties**
Both Mr Ian Mears and Mrs Marylon Cross are trustees of Christian Outreach to the Handicapped, which is a periodic supporter of CMIAID. Mrs Marylon Cross is also a trustee of Chapter Two, who provide the office space for the registered office of CMIAID. Mr Ian Mears is also a trustee of the Foreign Missionary Fund.
## **Trustees' Responsibilities**
The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to:
**i)** Select suitable accounting policies and apply them consistently
**ii)** Make judgements and estimates that are reasonable and prudent
**iii)** Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on …....... 31st December, 2021………………………………………………………………………………………… Signed on their behalf by Trustee, …………………………………………………………………………………………………………………………………
Printed Name: M. Hillier
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## **CMIAID**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28TH FEBRUARY 2021**
|||Unrestricted|Designated|Restricted|**TOTAL**|**TOTAL**|
|---|---|---|---|---|---|---|
||**Notes**|Funds|Funds|Funds|**2020/21**|**2019/20**|
|||£|£|£|£|£|
|**INCOMING RESOURCES**|||||||
|**Incoming Resources from Generated Funds**|||||||
|Donations & Legacies|**3a**|219,246|-|-|219,246|205,067|
|Charitable Activities|**3b**|2,860|-|-|2,860|10,200|
|Investment Income|**3c**|-|-|-|-|-|
|Other Incoming Resources|**3d**|605|-|-|605|-|
|**TOTAL INCOMING RESOURCES**||**222,711**|**-**|**-**|**222,711**|**215,267**|
|**RESOURCES EXPENDED**|||||||
|**Cost of Generating Funds**|||||||
|Costs of Charitable Activities|**4a**|198,737|-|-|198,737|209,128|
|Governance Costs|**4b**|2,497|-|-|2,497|4,257|
|**TOTAL RESOURCES EXPENDED**||**201,234**|**-**|**-**|**201,234**|**213,385**|
|**NET INCOMING/(OUTGOING) RESOURCES**||**21,476**|**-**|**-**|**21,476**|**1,882**|
|Total Funds Brought Forward||100|-|-|100|(1,783)|
|Transfers Between Funds||-|-|-|-|-|
|**TOTAL FUNDS CARRIED FORWARD**||**21,576**|**-**|**-**|**21,576**|**100**|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 10 to 15 form part of these financial statements.
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## **CMIAID**
## **BALANCE SHEET**
## **AS AT 28TH FEBRUARY 2021**
|**Note**
**Fixed Assets**
Tangible Assets
**2**
**Current Assets**
Debtors & Prepayments
**9**
Cash at Bank and in Hand
**8**
**Total Current Assets**
**Creditors:**due within one year
**10**
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**NET ASSETS**
**Funds of the Charity**
General Funds
Designated Funds
**5**
Restricted Funds
**6**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**28-Feb-21**
**28-Feb-20**
£
£
**£**
**£**
-
-
-
-
21,258
-
21,258
-
1,428
-
1,428
1,342|
|---|---|
||**22,686**
**-**
**22,686**
**1,342**|
||1,110
-
1,110
1,242
21,576
-
21,576
100|
||**21,576**
**-**
**21,576**
**100**|
||**21,576**
**-**
**21,576**
**100**|
||21,576
-
21,576
21,576
-
-
-
-
-
-
-
-|
||**21,576**
**-**
**21,576**
**21,576**|
Approved by the Trustees on,…………31st December, 2021………………………………………………………………………………………… Signed on their behalf by Trustee, …………………………………………………………………………………………………………………………………
Printed Name: M. Hillier
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## **CMIAID**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The 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. 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 UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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## **CMIAID**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **1. ACCOUNTING POLICIES (Continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Support Costs**_
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capital employed, staff costs by the time spent and other costs by their usage.
## _**Fixed Assets**_
Tangible fixed assets for use by the charity, these are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Change of Accounting Policies and Rules and Methods of Valuation.**_
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance over their estimated useful lives. The rates applied per annum are as follows:
Fixtures, Fittings Equipment 25%
## **2. TANGIBLE FIXED ASSETS**
The Charity held no fixed asset investments during this or the previous financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 28th February 2021: None
28th February 2020: None
11
## **CMIAID**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **3. INCOMING RESOURCES**
|**a) Donations & Legacies**
Gifts, Tithes & Offerings
Gift Aid Tax Recoverable
**b) Charitable Activities**
Workers Support
**c) Investment Income**
Bank Interest
**d) Other Incoming Resources**
Sundry Income|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
£
218,939
-
-
218,939
204,199
306
-
-
306
868|
|---|---|
||**219,246**
**-**
**-**
**219,246**
**205,067**|
||2,860
-
-
2,860
10,200|
||**2,860**
**-**
**-**
**2,860**
**10,200**|
||-
-
-
-
-|
||**-**
**-**
**-**
**-**
**-**|
||605
-
-
605
-|
||**605**
**-**
**-**
**605**
**-**|
12
## **CMIAID**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **4. RESOURCES EXPENDED**
|**a) Costs of Charitable Activities**
Advertising & Publicity
Books & Literature Costs|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
£
996
-
-
996
189
2,568
-
-
2,568
9,186|
|---|---|
|Freight & Shipping Costs
Gifts & Donations
License & Subscriptions
Ministry Expenses
Mission Teams
Motor Vehicle Expenses
Printing, Postage & Stationery
Sundry Expenses
Telephone Costs
Travel & Subsistence
Workers Support
**b) Governance Costs**
Bank & Interest Charges
Insurance Costs
Independent Examiners Fees
Legal & Professional Fees|32,344
-
-
32,344
13,487
33
-
-
33
-
4,503
-
-
4,503
3,009
149,726
-
-
149,726
130,433
-
-
-
-
105
2,678
-
-
2,678
1,023
861
-
-
861
521
659
-
-
659
294
1,542
-
-
1,542
1,042
113
-
-
113
20,753
2,713
-
-
2,713
29,087|
||**198,737**
**-**
**-**
**198,737**
**209,128**|
||729
-
-
729
1,916
-
-
-
-
1,158
1,110
-
-
1,110
1,020
659
-
-
659
162|
||**2,497**
**-**
**-**
**2,497**
**4,257**|
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## **CMIAID**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **5. DESIGNATED FUNDS**
The Charity held no designated funds during this or the previous financial period.
## **6. RESTRICTED FUNDS**
The Charity held no restricted funds during this or the previous financial period.
## **7. NET ASSETS BETWEEN FUNDS**
|Fixed Assets
Net Current Assets|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**28-Feb-21**
**28-Feb-20**
£
£
£
£
-
-
-
-
21,576
-
21,576
100
-|
|---|---|
||**21,576**
**-**
**21,576**
**100**|
## **8. CASH AT BANK AND IN HAND**
|Cash at Bank and in Hand|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**28-Feb-21**
**28-Feb-20**
£
£
**£**
**£**
1,428
-
1,428
1,342|
|---|---|
||**1,428**
**-**
**1,428**
**1,342**|
## **9. DEBTORS AND PREPAYMENTS**
|VAT|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**28-Feb-21**
**28-Feb-20**
£
£
**£**
**£**
21,258
-
21,258
-|
|---|---|
||**21,258**
**-**
**21,258**
**-**|
## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Sundry Creditors
Independent Examiner's Fee|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**28-Feb-21**
**28-Feb-20**
£
£
**£**
**£**
-
-
-
222
1,110
-
1,110
1,020|
|---|---|
||**1,110**
**-**
**1,110**
**1,242**|
14
## **CMIAID**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28TH FEBRUARY 2021**
## **11. STAFF COSTS AND NUMBERS**
The Charity employed no member staff under the PAYE Scheme during this or the previous financial period.
## **12. PAYMENTS TO TRUSTEES AND OTHER RELATED PARTIES**
No payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them. (2019/20: None)
## **13. RISK ASSESSMENT**
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **14. RESERVES POLICY**
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
## **15. PUBLIC BENEFIT**
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
15