Annual Report and Financial Statements for the Year Ended 31 March 2021 ## Aid International Development Charity registration number: 1154665 Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF ## **AID INTERNATIONAL DEVELOPMENT** ## **Contents** |Reference and Administrative Details|1| |---|---| |Trustees' Report|2 to 4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Financial Statements|8 to 12| ## **AID INTERNATIONAL DEVELOPMENT** ## **Reference and Administrative Details** **Trustees** Mark Lloydbottom, FCA Mark Rich, FCCA Bob Hamer, Bsc Henry Lea, Bsc (appointed 24 August 2020) Lisemelo Phororo, CMGR, MCMI (appointed 5 August 2021) **Principal Office** 67 Beauchamp Avenue Midsomer Norton Radstock BA3 4FW **Charity Registration** 1154665 **Number Independent Examiner** G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF **Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Page 1 ## **AID INTERNATIONAL DEVELOPMENT** ## **Trustees' Report** The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021. ## **Structure, governance and management** ## _**Nature of governing document**_ Aid International Development is a registered Charitable Incorporated Organisation (CIO), number 1154665. ## _**Recruitment and appointment of trustees**_ The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution. ## _**Risk management**_ The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. ## **Objectives and activities** ## _**Objects and aims**_ The principal objects of the charity are, in accordance with Christian principles for the public benefit, the prevention and/or relief of poverty in particular (but without limitation) by providing financial assistance and other forms of support for the poor and sick principally (but not exclusively) in India, Zambia, Mozambique, Guatemala, The Phillippines and Rwanda. During 2020-2021 the primary focus of the charity was to raise funds for charity. Unfortunately, the onset of Covid-19 has prevented us from taking any volunteer teams to India and Mozambique this year although we do aim to continue this as soon as it is safe to do so. The strategies to enable the charity to achieve this objective include the registration of volunteers who undertake to raise funds to cover their own travel and support costs while also raising contributions to fund the work undertaken in all of the countries visited. Our focus is: - Raising funds from volunteers and fundraising activities such as sponsored events - SMILES Child Sponsorship Scheme to raise funds for children’s projects in the areas - where we work - Providing project directors with finance for the support of their relief of the poor - Supporting volunteers who travel at their own cost to provide labour in support of the - investment in infrastructure ## _**Public benefit**_ The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 2 ## **AID INTERNATIONAL DEVELOPMENT** ## **Trustees' Report** ## **Achievements and performance** ## _**Review of activities**_ We work closely with Calvary Prayer Tower in India, Africa Enterprise Trust in Zambia, Tutela Africa in Mozambique and Shenge Children’s Foundation in Rwanda. We regularly send Build/Mission Teams to these areas to support the poor. Throughout this year Aid International has worked tirelessl to alleviate poverty and to provide vital infrastructure in each of the countries where we work namely India, Zambia, Mozambique, UK, the Philippines, Burundi and Rwanda. We work with local team leaders who provide us with the local know-how and network in order to ensure that funds raised are used to maximum advantage. The charity and its programmes are interdenominational and appropriate for all denominations and branches of the Christian Church. Building on the success of our first Holy Land Tour in September 2017, we organized a second tour in October 2018 to many of the key historic sites in the Bible. It was again a great success, and we were aiming to do it again in 2020, however the Covid-19 pandemic has seriously curtailed taking teams abroad since March 2020. It has also affected our fundraising in the UK, and we are looking at creative ways of supporting the partners we are privileged to work with. We will also be working closely with Life Church Bath to raise much needed funds for the five ministries they support: - Calvary Prayer Tower and their projects in Vijayawada, India - Fra Neale’s projects in the Philippines - these works have been supported by Life - Church Bath for many years - Every Life - Serve Africa - Tutela Africa We are committed to supporting the on-going projects detailed above despite the difficulties associated with Covid-19 and it is pleasing to report that the total donated to charities in 2020-2021 was the same as in 2019-2020. ## **Financial review** The trustees consider the financial performance of the charity to be stable and the continuation of donations and funds raised from volunteers has made it viable. We are not complacent, and we are confident that we can administer the funds we receive. There were no paid employees, the work of the charity being managed and developed by two full time unpaid founding directors. Income comes from volunteers raising funds to support their role as volunteer workers and funds raised from participation in fundraising events. ## **Plans for future periods** In 2021-2022 Aid International has a full programme for a wide range of fundraising activities, including the London Marathon and occasional quiz evenings. Page 3 AID INTERNATIONAL DEVELOPMENT Trustees, Report Golng concern After making appmpriate enquiries. the trustees have a reasonable expectation that the charity has adequate resources to continue In operational existence for the foreseeable future. For this reason they continue to adopt the going concern basls In preparing the flnancial statements. Statement of Trustees, Responslbllltles The trustees are responsible for preparing the trustees, report and the financial statements In accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practlce) and appllcable Saw and regulatlons. The law applicable to charlties requlres the trustees to prepare financial statements for each financial year vihlch give a true and fair vlehv of the state of affalrs of the charlty and of the incoming resources and application of resources of the charity for that period. In p￿paring these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and prlnclples In the Charltles SORP; make Judgements and estlmates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explalned In the financial statements- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will contlnue In buslness. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any tlme the financial positlon of the charity and enable them to ensure that the financial statements comply wlth the Charlties Att 2011. the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trLtstees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detertion of fraud and other irregularities. The annual report was approved by the trustees of the charity on 20 January 2022 and signed on its behalf by: Mark Lloydbottom Trustee Page 4 ## **AID INTERNATIONAL DEVELOPMENT** ## **Independent Examiner's Report to the trustees of Aid International Development** I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 6 to 12. ## **Respective responsibilities of trustees and examiner** As the charity’s trustees of Aid International Development you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Aid International Development's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of Aid International Development as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ...................................... G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF 20 January 2022 Page 5 ## **AID INTERNATIONAL DEVELOPMENT** ## **Statement of Financial Activities for the Year Ended 31 March 2021** |**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
23,946
**Expenditure on:**
Charitable activities
3
24,886
Total expenditure
24,886
Net
(expenditure)/income
(940)
Net movement in funds
(940)
**Reconciliation of funds**
Total funds brought
forward
3,674
Total funds carried
forward
8
2,734|**Restricted**
**funds**
**£**
9,277
9,277
9,277
-
-
-
-|**Total**
**2021**
**£**
33,223
34,163
34,163
(940)
(940)
3,674
2,734|**Total**
**2020**
**£**
46,359
43,352| |---|---|---|---| ||||43,352| ||||3,007| ||||3,007
667| ||||3,674| The notes on pages 8 to 12 form an integral part of these financial statements. Page 6 AID INTERNATIONAL DEVELOPMENT Balance Sheet s at 31 March 2021 2021 2020 Current assets Debtors Cash at bank and In hand 12 3,214 4,154 480 Credltors: Amounts falllng due wlthln on¢ year N•t a•60ts 480 Funds of the ¢harlty: Unrestricted Income funds Unrestricted funds Total fund• The flnanclal statements on pages 6 to 12 were approved by the tru5tee5, and authorised for issue on 20 January 2022 and signed on their behalf by.. Mark Lloydbottom Trustee The notes on pages 8 to 12 form an integral part of these financlal statements. Page 7 ## **AID INTERNATIONAL DEVELOPMENT** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **1 Accounting policies** ## **Statement of compliance** The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Basis of preparation** Aid International Development meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Income and endowments** Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. ## _**Donations and legacies**_ Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. ## _**Charitable activities**_ 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. Page 8 ## **AID INTERNATIONAL DEVELOPMENT** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## _**Grant provisions**_ Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. ## **Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Liabilities** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. ## **2 Income from donations and legacies** |Donations and legacies;
Donations|**Unrestricted**
**funds**
**General**
**£**
23,946
23,946|**Restricted**
**funds**
**£**
9,277
9,277|**Total**
**2021**
**£**
33,223
33,223|**Total**
**2020**
**£**
46,359| |---|---|---|---|---| |||||46,359| Page 9 ## **AID INTERNATIONAL DEVELOPMENT** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **3 Expenditure on charitable activities** |**Note**
Events
Telephone
Stationery
Postage
Travel
Bank charges
Sundry
Independent
examination
Grant funding of
activities
4|**Unrestricted**
**funds**
**General**
**£**
140
318
118
-
154
69
-
480
23,607
24,886|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
9,277
9,277|**Total**
**2021**
**£**
140
318
118
-
154
69
-
480
32,884
34,163|**Total**
**2020**
**£**
8,360
393
359
14
448
60
223
480
33,015| |---|---|---|---|---| |||||43,352| ## **4 Grant-making** ## **Analysis of grants** Grants |**Grants to **|**institutions**| |---|---| |**2021**|**2020**| |**£**|**£**| |32,884|33,015| ## **5 Trustees remuneration and expenses** No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. ## **6 Debtors** |||**2021**||**2020**|| |---|---|---|---|---|---| |||**£**||**£**|| |Accrued|income||-||12| Page 10 ## **AID INTERNATIONAL DEVELOPMENT** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **7 Creditors: amounts falling due within one year** |Accruals
**8 Funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Sponsorship fund
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Sponsorship fund
**Total funds**|**2021**
**£**
**2020**
**£**
480
480
**Balance at**
**1 April**
**2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at**
**31 March**
**2021**
**£**
3,674
23,946
(24,886)
2,734
-
9,277
(9,277)
-
3,674
33,223
(34,163)
2,734
**Balance**
**at 1 April**
**2019**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance**
**at 31**
**March**
**2020**
**£**
667
25,681
(480)
(22,194)
3,674
-
20,678
(42,872)
22,194
-
667
46,359
(43,352)
-
3,674|**2020**
**£**
480|**2020**
**£**
480| |---|---|---|---| |||**Balance at**
**31 March**
**2021**
**£**
2,734
-|| ||||2,734| ||||**Balance**
**at 31**
**March**
**2020**
**£**
3,674
-| ||||3,674| Page 11 ## **AID INTERNATIONAL DEVELOPMENT** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **9 Analysis of net assets between funds** |**9 Analysis of net assets between funds**||| |---|---|---| |Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
3,214
(480)
2,734
**Unrestricted**
**funds**
**General**
**£**
4,154
(480)
3,674|**Total funds**
**at 31**
**March**
**2021**
**£**
3,214
(480)| |||2,734| |||**Total funds**
**at 31**
**March**
**2020**
**£**
4,154
(480)| |||3,674| Page 12