Annual Report and Financial Statements for the Year Ended 31 March 2025
Aid International Development
Charity registration number: 1154665
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
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 13 |
AID INTERNATIONAL DEVELOPMENT
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
Mark Lloydbottom FCA Mark Rich FCCA Bob Hamer Bsc Lisemelo Phororo CMGR, MCMI Clive Jenkins
Chief Executive Officer Bob Hamer Bsc Charity Registration 1154665 Number Principal Office 67 Beauchamp Avenue Midsomer Norton Radstock BA3 4FW Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 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 2025.
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
During 2024-2025 the primary focus of the charity was to raise funds for charity. 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:
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Raising funds from volunteers and fundraising activities such as sponsored events
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SMILES Child Sponsorship Scheme to raise funds for children’s projects in the areas
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where we work
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Providing project directors with finance for the support of their relief of the poor
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Supporting volunteers who travel at their own cost to provide labour in support of the
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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.
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.
Page 2
AID INTERNATIONAL DEVELOPMENT
TRUSTEES' REPORT (CONTINUED)
Throughout this year Aid International has worked tirelessly to alleviate poverty and to provide vital infrastructure in each of the countries where we work namely India, Zambia, Mozambique, the Philippines, Rwanda and the UK. 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.
Plans for future periods
In 2025-2026 Aid International has a full programme for a wide range of fundraising activities, including the London Marathon, the Bath Half Marathon, and a host of other events to be agreed with Life Church Bath to support the charitable work they support. We have agreed with the London Marathon to take four Golden Bond places each year for the next four years starting in April 2026. It is hoped to resume Mission trips to India during 2026.
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 ministries they support:
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Calvary Prayer Tower and their projects in Vijayawada, India
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Fra Neale’s projects in the Philippines - these works have been supported by Life
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Church Bath for many years
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Tutela Africa in Mozambique
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Shenge Children’s Foundation in Rwanda
We are committed to supporting the on-going projects detailed above which we trust will continue for many years to come.
Financial review
We are extremely pleased to report that during the current year, the total amount donated to other charities and good causes since we started in 2000 has now exceeded £1 million pounds - thank you to all our volunteers and supporters who have helped us achieve this amazing figure.
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.
Going concern
After making appropriate 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 basis in preparing the financial statements.
Page 3
AID INTERNATIONAL DEVELOPMENT
TRUSTEES' REPORT (CONTINUED)
Statement of Responsibilities
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 Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 18 December 2025 and signed on its behalf by:
......................................... Mark Lloydbottom FCA Trustee
Page 4
AID INTERNATIONAL DEVELOPMENT
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AID INTERNATIONAL DEVELOPMENT
I report to the trustees on my examination of the accounts of Aid International Development for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity 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:
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accounting records were not kept in respect of Aid International Development as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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 FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
18 December 2025
Page 5
AID INTERNATIONAL DEVELOPMENT
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 11,719 Investment income 3 15 Total income 11,734 Expenditure on: Charitable activities 4 14,518 Total expenditure 14,518 Net (expenditure)/income (2,784) Net movement in funds (2,784) Reconciliation of funds Total funds brought forward 8,444 Total funds carried forward 9 5,660 |
Restricted funds £ 3,060 - 3,060 3,060 3,060 - - - - |
Total 2025 £ 14,779 15 14,794 17,578 17,578 (2,784) (2,784) 8,444 5,660 |
Total 2024 £ 29,292 21 |
|---|---|---|---|
| 29,313 | |||
| 25,948 | |||
| 25,948 | |||
| 3,365 | |||
| 3,365 5,079 |
|||
| 8,444 |
The notes on pages 8 to 13 form an integral part of these financial statements. Page 6
AID INTERNATIONAL DEVELOPMENT
BALANCE SHEET AS AT 31 MARCH 2025
| Note Current assets Debtors 7 Cash at bank and in hand Creditors: Amounts falling due within one year 8 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 9 |
2025 £ 2,482 3,790 6,272 (612) 5,660 5,660 5,660 |
2024 £ 371 8,673 |
|---|---|---|
| 9,044 (600) |
||
| 8,444 | ||
| 8,444 | ||
| 8,444 |
The financial statements on pages 6 to 13 were approved by the trustees, and authorised for issue on 18 December 2025 and signed on their behalf by:
......................................... Mark Lloydbottom FCA Trustee
The notes on pages 8 to 13 form an integral part of these financial statements. Page 7
AID INTERNATIONAL DEVELOPMENT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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. 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 note(s) to these accounts.
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 2025 (CONTINUED)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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 charity 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 discretion in furtherance of the objectives of the charity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 9
AID INTERNATIONAL DEVELOPMENT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)
2 Income from donations and legacies
| Unrestricted funds General £ Donations and legacies; Donations 9,447 Gift aid reclaimed 2,272 11,719 3 Investment income Unrestricted funds General £ Interest receivable and similar income; Interest receivable on bank deposits 15 4 Expenditure on charitable activities Unrestricted funds Note General £ Telephone 294 Stationery 154 Travel 83 Bank charges 60 Independent examination 612 Grant funding of activities 5 13,315 14,518 |
Restricted funds £ 3,060 - 3,060 Restricted funds £ - Restricted funds £ - - - - - 3,060 3,060 |
Total 2025 £ 12,507 2,272 14,779 Total 2025 £ 15 Total 2025 £ 294 154 83 60 612 16,375 17,578 |
Total 2024 £ 24,877 4,415 |
|---|---|---|---|
| 29,292 | |||
| Total 2024 £ 21 |
|||
| Total 2024 £ 275 123 140 60 600 24,750 |
|||
| 25,948 |
Page 10
AID INTERNATIONAL DEVELOPMENT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)
5 Grant-making
Analysis of grants
Grants to institutions 2025 2024 £ £ Grants 16,375 24,750
6 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.
The only payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
7 Debtors
| Prepayments Accrued income 8 Creditors: amounts falling due within one year Accruals |
2025 £ 2,400 82 2,482 2025 £ 612 |
2024 £ - 371 |
|---|---|---|
| 371 | ||
| 2024 £ 600 |
Page 11
AID INTERNATIONAL DEVELOPMENT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)
| 9 Funds Unrestricted funds General General Funds Restricted funds Sponsorship fund Total funds Unrestricted funds General General Funds Restricted funds Sponsorship fund Total funds |
Balance at 1 April 2024 £ 8,444 - 8,444 Balance at 1 April 2023 £ 5,079 - 5,079 |
Incoming resources £ 11,734 3,060 14,794 Incoming resources £ 16,563 12,750 29,313 |
Resources expended £ (14,518) (3,060) (17,578) Resources expended £ (13,198) (12,750) (25,948) |
Balance at 31 March 2025 £ 5,660 - |
|---|---|---|---|---|
| 5,660 | ||||
| Balance at 31 March 2024 £ 8,444 - |
||||
| 8,444 |
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AID INTERNATIONAL DEVELOPMENT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)
10 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 6,272 (612) 5,660 Unrestricted funds General £ 9,044 (600) 8,444 |
Restricted funds £ - - - Restricted funds £ - - - |
Total funds at 31 March 2025 £ 6,272 (612) |
|---|---|---|---|
| 5,660 | |||
| Total funds at 31 March 2024 £ 9,044 (600) |
|||
| 8,444 |
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