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2023-05-31-accounts

Charity number: 1159972

Burma Aid

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 May 2023

Burma Aid Contents Page For the year ended 31 May 2023

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

Burma Aid Report of the Trustees

For the year ended 31 May 2023

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 May 2023. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Burma Aid Charity registration number 1159972 Principal address 33 Dynevor Road London N16 0DL

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Esoof Akhoon Soyip Akhoon Rehan Vahed Independent examiners Accentor Associates Limited 639 Green Lanes London N8 0RE

Approved by the Board of Trustees and signed on its behalf by

.............................................................................

1 of 9

Burma Aid

Independent Examiners Report to the Trustees

For the year ended 31 May 2023

I report to the trustees on my examination of the accounts of the charity for the year ended 31 May 2023.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity'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 examiners statement

I have completed my examination. I confirm that no 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 the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable 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.

M Ahson FCA

Accentor Associates Limited 639 Green Lanes London N8 0RE

2 of 9

Burma Aid Statement of Financial Activities For the year ended 31 May 2023

Notes
Income and endowments from:
Donations and legacies
2
Total
Expenditure on:
Raising funds
3
Charitable activities
4/5
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
116,372
116,372
(1,563)
(101,074)
(102,637)
13,735
35,616
49,351
2022
£
83,004
83,004
(3,106)
(84,522)
(87,628)
(4,624)
40,240
35,616

3 of 9

Burma Aid Statement of Financial Position As at 31 May 2023

Notes
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
9
Total funds
£
2023
49,351
49,351
49,351
49,351
49,351
49,351
49,351
£
2022
35,616
35,616
35,616
35,616
35,616
35,616
35,616

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

0

4 of 9

For the year ended 31 May 2023

Burma Aid Notes to the Financial Statements

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Burma Aid 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 note(s).

Going concern

2. Income from donations and legacies

Unrestricted funds
Donations received
2022
2023
£
£
83,004
116,372
83,004
116,372

3. Expenditure on generating donations and legacies

Unrestricted funds
Support costs
2023
£
1,563
1,563
2022
£
3,106
3,106

4. Costs of charitable activities by fund type

2023 2022
£ £
Unrestricted funds
Activity 1 100,574 84,122
Support costs 500 400
101,074 84,522

5 of 9

Burma Aid Notes to the Financial Statements Continued For the year ended 31 May 2023

5. Costs of charitable activities by activity type

Activities undertaken directly
Activity 1
Accountancy fees
Donation
Hospital support
Rohingya support
Hand pump support
Qurbani
Education support
Emergency support
Housing support
Flood Relief Support
Activity 10
nalysis of support costs
Voluntary Income
Management
IT
Telephone
Governance costs
2023
£
500
3,000
7,000
33,169
23,180
-
8,565
-
5,010
20,650
101,074
101,074
2023
£
1,200
-
363
500
2,063
2022
£
400
-
7,500
24,358
29,453
1,600
12,420
1,891
6,900
-
84,522
84,522
2022
£
-
2,670
436
400
3,506

6. Analysis of support costs

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

Accountancy fees

2023 2022
£ £
500 400

6 of 9

Burma Aid Notes to the Financial Statements Continued

For the year ended 31 May 2023

8. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

9. Movement in funds

Unrestricted Funds

General
General
General Fund
Unrestricted Funds - Previous year
General
General
General Fund
Analysis of net assets between funds
Unrestricted funds
General
General
General Fund
Balance at
01/06/2022
£
1
35,615
35,616
Balance at
01/06/2021
£
-
40,240
40,240
Incoming
resources
£
-
116,372
116,372
Incoming
resources
£
-
83,004
83,004
Outgoing
resources
Balance at
31/05/2023
£
£
-
1
(102,637)
49,350
(102,637)
49,351
Outgoing
resources
Balance at
31/05/2022
£
£
1
1
(87,629)
35,615
(87,628)
35,616
Net current
assets /
(liabilities)
Net Assets
£
£
1
1
49,350
49,350
Balance at
31/05/2023
£
1
49,350
49,351
Balance at
31/05/2022
£
1
35,615
35,616
49,351
49,351

10. Analysis of net assets between funds

7 of 9

Burma Aid Notes to the Financial Statements Continued

For the year ended 31 May 2023

Previous year
Unrestricted funds
General
General
General Fund
Net current
assets /
(liabilities)
Net Assets
£
£
1
1
35,615
35,615
35,616
35,616

8 of 9

Burma Aid Detailed Statement of Financial Activities

For the year ended 31 May 2023

2023 2022
£ £
INCOME AND ENDOWMENT
Donations and legacies
Donations 116,372 83,004
116,372 83,004
Total incoming resources 116,372 83,004
EXPENDITURE
Charitable activities
Cost of direct charitable activity (Activity 1) (100,574) (84,122)
(100,574) (84,122)
SUPPORT COSTS
Management
Management (1,200) -
(1,200) -
IT
IT - (2,670)
- (2,670)
Telephone
Telephone (363) (436)
(363) (436)
Governance costs
Governance costs (Activity 1) (500) (400)
(500) (400)
Total resources expended (102,637) (87,628)
Net Income 13,735 (4,624)

9 of 9 This page does not form part of the statutory financial statements