ort of the Trustees and Accounts for the Year to 31 March 2024 for AID TO THE BALKANS UK AZB Charitable Inco rated O anisation REGISTERED CHARITY NUMBER: 1168468
AID TO THE BALKANS UK A2B Contents of the Financial Ststements for the Year to 31 March 2024 Page Report of the Trustees Ito6 Independent Examinerfs Report Receipts and Payments Account and Statement of Assets Notes to the Receipts and Payments Account 9tolO
AID TO THE BALKANS UK Re rt of the Trustees for the Year to 31 March 2024 The Trustees present their report and accounts for the year ended 31 March 2024. This report is presented in accordance with the Charities Act 2011. The Accounts a prepared on the receipts and payments basis. REFERENCE AND ADMINISTRATIVE DEfAIIS Registered Charity number 1168468 Principal address Elm House Drink5tone Road Hessett Bury St Edmunds Suffolk IP30 9AU Trustees The charity trustees are appointed as and when appropriate by the body of trustees in office. The trustees who served during the period and those currently in office are: Dr Sam Whitmarsh Mr David Ayrton Mr Mark Appleby (resigned 6th December 2023). Ms Tracey Bishop Mr Andrew Davies Chairperson Treasurer STRucfuRE, GOVERNAN AND MANAGEMEMr Governing document The Charity is a Charitable Incorporated Organisation (CIO) governed according to the Constitution dated Ilth November 2015. The overall management and control of the charity rests with the individual members of the Board of Trustees who meet in accordance with the Constitution which requires the presence of at least two or, if the number of trustees is greater, a third of its memberstoform a quorum. The Board mayappoint a Chairperson and revoke such appointment at any time. All business is decided by a simple majority, each trustee having one vote. In the event of an equality of votes, the Chairperson of the meeting has a second or casting vote. Recrultment and appointment of new trustses Charity trustees are elected the body of trustee5 by a resolution at a properly convened meeting and serrfe for a term of three years. Trustees retiring at the end of their terni are eligible for reappointment. In selecting potential candidates for appointment as trustee. the charity trustees must have regard to the Skills, knowledge and experience of individuals to ensure their suitability to administer the CIO. There shall be a minimum of three tru5tee5 and there is no maximum. There are currently four trustees. Voluntary staff The charity benefits from the services provided by volunteers. Voluntary help is not valued for the purposes of the financial statements. Other advisors Bank: CAF Bank Ltd, 25 Kin85 Hill Avenue. Kings Hill, West Mallinsi Kent, ME194JQ Independent Examiner: Derek Gadd, 30 Conyers Way. Great Barton, Bury St Edmunds, Suffolk IP312SW Page I
AID TO THE BALKANS UK A2B Re ort of the Trustees for the Year to 31 March 2024 STRucfuRE, GOVERNANCE AND MANAGEMEKr 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. The trustees have in place policies addressing the main operational risk areas, including that regarding data protection, and they aim to use best practice. An appropriate level of funds will be maintained to help mitigate the main financial risks. OBJEcfivES AND ACTIVITIES Objectives and aims A2B is an organisation that works to 'Lift Dignity and Restore Hope, amongst the most vulnerable members of society in Albania. By meeting both immediate and longer-term need through a range of activities in Health, Education, Livelihoods and Protection, we aim to help people lift themselves out of the cycle of poverty. A2B is based on Christian values and principles, believing that true human development seek5 to address all areas of a person's life, physically, economically, emotionally and spiritually. The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. ACHIEVEMENT AND PERFORMANCE Charitable activities - legal The Charitable Incorporated Organisation wa5 set up to take forward the work of Aid to the Balkans Forward Trust (A2B), which operated as an unincorporated charity (Registered with the Charity Commission 10770881 since 1999. On l April 2017, the assets of the old charity were transferred to this new body and it started to operate from that date. Charitsble activities- operational Overview of Charitable Partnerships and Collaborations AID TO THE BALKANS (UK) proudly dedicates its resources to SUPPOrt A2B Albania, our affiliated partner in Albania. This partnership enables us to deliver impactful programs to vulnerable communities with the indispensable support from collaborating organisations. including: Foodbank Albania, FSCI UK, PARI TEC GMBH- Germany, AMOS Foundation- Gemiany. GAIN International- Swiss and iSTEP- Swiss, Nova College CIOS Haarlem Hoofddorp- Holland, World Race- USA, YWAM. Many initiatives that A2B Albania implements would not be viable without the extensive support from these partners. As the principal supporter of A2B Albania. AID TO THE BALKANS (UK) collaborates closely on various projects. Together, we work to provide vital assistance and servi$ across communitie5, Wlth Specific highlights detailed throughout this report. Fundraising and Donor Engagement We continue to champion fundraising efforts in support of A2B Albania, aiming to expand awareness of the essential programs and initiatives. These projects positively irnpact approximately 500 vulnerable individuals weekly. Through both electronic and written communications, we maintain engagement with our donors, sharing updates and fostering connections that allow us to further extend our outreach and assistsnce. Page 2
AID TO THE BALKANS UK A2B Re ort of the Trustees for the Year to 31 March 2024 Project Portfolio: Key Initiatives and Impact l. Multidisciplinary Social Centers (MSCS) The charity operates three multidisciplinary social centS {MSCs), two in Elbasan and one in Peqin. These centres provide various forms of aid. including hot meals, education. and social services to underprivileged community members. Bread of Life MSC (Elbasan): Serving approximately 75 elderly individuals with daily hot meals during every day from 9.00 - 14.(Kl this ntre provides a safe space for social interaction and food assistance is provided at home for those in need. Kindergarten Programs: Each centre operates a kindergarten, offering early childhood education, meals, and supportive services for children facing socio*conomic hardships. These programs also include after-school clubs, promoting awareness on preventing child exploitation, violence, and trafficking. Community Support: The centres are instrumental in encouraging impoverished families to prioritize education fortheir children, even as financial strains might otherwise lead to children working or begging. 2. Foodbank Project AID TO THE BALKANS {UK) collaborates with Foodbank Albania, positioning A2B a5 the distribution hub for food aid in Elbasan and neighbouring areas. During this operational year, over I,(K)O individuaSs received essential food supplies. One dedicated staff memberoversees the project, ensuring efficient delivery to those in critical need across the Elbasan prefecture. 3. Famlly Link Project The Family Link Project connects UK sponsors with 30-35 families in Albania who face severe poverty. This program provides consistent food parcels and financial aid for rent, medical expenses, and educational support. Most beneficiaries are referred by social sep415 and lack othermeansof support due to family crises or the loss of a primary income provider. A2B also facilitates access to essential government benefits and offers parenting workshops, job placement assistance, and support with educational expenses for children. Case Study: the °Selimi° family The Selimi family were referred to A2B by social services due to severe poverty and mental health challenges. When A2B workers first met the family, the frle youngest children were alone. as the parents, both facing mental health issues, had left the home. The oldest boy, around 9 or 10, was in charge of the others, greeted A2B staff with joy despite his limited verbal skills, communicating mostly through sounds and gestures. As he grows, he faces frustration with his inability to communicate effectively, which sometimes leads to aggression-a challenge in a crowded home where all siblings share a single room. The famil(s living conditions were poor. with sparse, worn-out furniture and unsafe electrical wiring. A2B lobbied the local government on behalf of the family for over a year to provide appropriate support for the family and to make essential repairs, eventua51y Succeeding in securing basic electrical improvements and plastering. Oncethese were completed, A2B provided new fumiture. beds. chairs, and essential kitchen items, helping the family learn how to use and maintain them. Two months later, A2B returned to find the home in disarray, with litter and uncleaned surfaces. Despite the challenges, some improvements were visible, such as a cleared garden area and a reliable water supply. Supporting this family requires long term support. A2B has since organised a regular work team to assist this family in maintaining cleanliness and learning essential life skills, hopingthat sustained supportcan help them build a safer, healthier home environment. 4. House of Opportunity The House of Opportunity offers vulnerable young adults. often at risk of trafficklng. a safe environment as they transition from State care to independence. This project provides life ski115 training, counsel1in& employment support, and secure housing with on-site guidance from house parents. Despite recent challenges, the project ha5 5uccessfulty continued to operate, helping these young individua15 build brighter futures. Page 3
AID TO THE BALIWIS UK A2B Re ort of the Trustees for the Year to 31 March 2024 Case Study: Ledio's story. Ledio grew up in an environment marked by poverty, corruption, and the pervasive influence of criminals in his community. Llke many in similar circumstances, he sought an escape and, as a teenager, began experimenting with drugs, influenced by local gangs. This dangerous path led to a near-fatal overdose, and only after an emergency intervention was he resuscitated. During his recovery, Ledio made a profound decision to turn his life around and nevertake drugs again. Local authorities, social seniices brought Ledio's situation to the attention of A2B, which extended him an invitation to join the House of Opportunity (HOP) in Elbasan. He, he found a safe environment away from past influences and began learning the skills needed to build an independent life. Coming from a background with limited education and no exposure to modern amenities like washing machines, cookers, or even shower, Ledio faced a steep learning curve. But with the guidance and 5UPPOrt of the HOP community, he gradually adapted to his new life. At HOP, Ledio enrolled in a vocational course in electrical work. He dedicated himself fully to his studies and successfully achieved his electrician certification. With this qualification. Ledio secured a job in firana, the capital of Albania. He has since moved out of the HOP and now rents an apartment with his cousin, continuing his journey as an apprentice electrician with aspirations of becoming fully qualified. Ledio remains closely connected to the House of Opportunity. often visiting to see his friends and mentors. Reflecting on his transformative experience. he shares, "This is my home- my family that changed my life. 5. Children's Camps In August 2023, A2B continued its traditional month-long children's camp, welcoming over 100 participants. These camps offer diverse activities such as sports, crafts. and educational workshops. Parents of participants were also engaged through evening sessions on positive parentin& Strengthening family bonds and emphasizing the importance of education. 6. Additional Support Initiatives Smaller projects continued to address urgent needs, including funding for medical expenses, and supporting participation in regional training events. One notsble actNity included sending representatives to a conference in Moldova, where A2B exchanged insights with other NGOS, continuing to develop the network with FSCI and connected charities. 7. istep The istep project organises computer Cou5 for children and young people. These courses are held twice a year in Albania, with a team of 6-8 professionals from Switterland. Throughout the year, this face-to-face training is followed up through the provision of online sessions every other week. istep also provides all the necessary materials, including computers. photocopiers. video projectors, and various other equipment to support the learning process. 8. AMOS Delivers high-quality goods to those in need, transporting them from Gemiany by truck. These goods, which include refrigerators. washing machines, beds. and mattresses, are distributed free of charge to poor families through our various projects. Page 4
AID TO THE BALKANS UK A2B Re ort of the Trustees for the Year to 31 Marth 2024 Staffing in Albania AID TO THE BALKANS (UK) supports the employment of dedicated staff in Albania to maintain and expand the organization's reach and effectiveness: 6 Teachers S Cooks 2 Social Workers 3 Cleaners 3 House Parents 2 Directors/Managers Volunteers from local youth groups and churches Trustees and Leadership in the UK Board of Trustees Sam Whitmarsh- Chair David Ayrton- Treasurer Andrew Davie5 Tracey Bishop Mark Appleby resigned as a trustee in December 2023. The trustees express their heartfelt thanks to Mark for his dedication and contributions over the past year. Though he is stepping down from his role as a trustee, Mark will continue to support A2B in new ways. Looking Forward We extend our deep gratitude to each supporter and partner who makes our work possible. AID TO THE BALKANS (UK) looks forward to the coming year, confident that our collective efforts will continue to make a difference in the lives of vulnerable communities in Albania. FINANCIAL REVIEW Aid to the Balkans UK {A2B) is a grant funding organisation to its partner charity in Albania, A2B Albania; this has been the case for the entire year to 31 March 2024. Giving and other income received to fund A2B's work duringthe year amounted to £64,243 (2023: £103,610). Whilst this a significant reduction year on year, the leve5 of income received is in line with the average in prior years. Gift Aid tax relief is a principal element of the CharlS income. and the amount received during the year, £11,690, represents 22% of totsl donations (2023: 14%). Grant funding to A2B Albania reduced by around 7.5% to £72,877 (2023: £78.795) including some £20,877 granted for specific purposes (2023: £19,712). As against that, the Albanian Lek has strengthened against Sterling by around 6% during the year providing an exchange rate gain on funding forthe work of A2B Albania. A2B UK have reviewed funding after the balance sheet date and the Charitys core funding commttment to A2B Albania has been met. Giving to the Family Link programme and associated family support amounted to £14,636 (inclusive of Gift Aid). Some £5,581 was also received to part fund Another Life Centre in Peqin, Albania. Other appeals and restricted receipts comprised £625 given to 5UPPOrt the Bread of Life Centre and £69 for the House of Opportunity Project. The analysis of those funds is shown at note 5 to the accounts. All such giving is granted to A2B Albania, without deduttion, the month after receipt. There was an unrestricted fvnd deficit for the year of £9,028 and a restricted fund surplus of £34. On 31" March 2024, the Charity's funds comprised those on deposit in the UK. being£21,754. Of this, restricted funds comprised £2,162 including £5(K) held on account atthe year end and paid to A2B Albania in April 2024, more fully described under note 6 to the accounts. No funds were in deficit. Page 5
AID TO THE BALKANS UK Re ort of the Trustees for the Year to 31 March 2024 Reserves policy The trustees, policy on reserves is to maintain cash and bank deposits sufficient to meet short term requirements. On 31 March 2024, the unrestricted fund balance covered just under 4.5 month's average core funding grant to A2B Albania. STATEMENT OF TRusfEES' RESPONSIBIUTIES Charity legislation require5 trustees to prepare accounts for each financial year. The trustees are also responsible for maintaining adequate accounting records. for safeguarding the assets of the Charity and for preventing and detecting fraud and other irregularitie5. The trustees declare that they approved the Trustees Report on 27 November 2024. For and on behalf of the Board of Trustees: Dr Sam Whitmarsh - Chairman Trustee Page 6
AID TO THE BALKANS UK A2B Inde endent examiner's re ort to the trustees of Aid to The Balkans UK A2B nth 1168468 I report on the accounts of Aid to the Balkans UK {A2B) for the year ended 31 March 2024, which are set out on pages 8 to 10. Respective responsibilities of trustees and exarniner The charity'5 trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the ACV). The charitys trustees consider that an audit is not required forthis year under section 144 of the 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 appltcable Directions given by the Charity Commission (under section 145(5)Ib) of the Act, and to state whether particular matters have come to my attention Basls of Independent examinerfs statement My examination was conducted in accordance with general 01ctiOnS given by the Charity Commi55ion. 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 whetherthe accounts present a 'true and fairf view, and the report is limited to those matters set out in the statement below. Independent examiner's ststement In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Charities Act or the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. DerekGadd 30 Conyers Way. Gt. Barton Bury St Edmunds Suffolk IP312SW Date: 29 - 11 024 Page 7
Aid to the Balkans UK (A2B) {re8iStered charity no. 1168468) Receipts and Payments Account and Statement of Assets For the year ended 31 Mar¢h 2024 2024 Unrestricted Restricted fund5 funds-note 5 2023 Total fund5 Total funds Recelpts Voluntory income Donations and gifts reiVed in the UK Interest.. UK bank accounts Note5 34,343 17.730 52,073 90.801 133 Other income Refund of Income Tax (Gift Aid) 8,509 3,181 11.690 12,676 Total receipts 43.332 20,911 64,243 103,610 Payments Dirert charitGble expenditure Grant funding: A2B Albania 52,000 2077 72.877 78,795 Other ¢7dministrative expenses in UK Bank charges Travel expenses Staff development 360 397 971 500 1,868 360 360 Total payments 52.360 20.877 73.237 80,663 Excess receipts/{payments) Transfer between funds {9,028) 18.994) 22.947 Net (payments) after transfers {9,028) 18,994 22.947 Reconciliation ot tund balances Total balance5 brought forward at i April 2023 Net Ipayrnents) after transfers 8aSance on Agency account at 31 March 2024 Fund balances carried forward at 31 March 2024 28,620 (9.028) 1,628 34 5(X) 2,162 30.248 18.994) 5(K) 21,754 7.301 22,947 19.592 30,248 Statement of assets UK bank balances 19.592 2.162 21.754 30,248 30,248 21,754 The accounts and notes on pagesS-10 were approved on 27 November 2024 and signed on behalf of the trustees by-. Mr D Ayrton Trnstee
Aid to the Balkans UK (A2B) (registered charity no. 1168468) Notes to Receipts and Payments Account For the year ended 31 March 2024 l. ACcouNG POUCIES Accounting basis The accounts, including notes thereto, show all funds which are governed by the Charity presented on a cash recelved and paid basis. The accounts are prepared in accordance with the requirements of the Charities Act 2011. The statement of ipts and payments show donated income reiVed and expenditure incurred in the UK. The Trustees do not have opelational over5ite of the overseas charity, A2B Albania Fund accounting Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for specified purposes within the objects of the charity. Restriction5 arise when specified by the donor or when funds are raised for specific purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financlal statements, where applicable. Glft Aid tax refunds are apportioned across funds on an attual basis in accordance with undertying gift aid income. All costs are UK administrative costs and are allocated to the general fund. 2. GRANT FUNDING The trustees do not dlrectly oversee the operational management of charitable activates in Albania having fully ceded the responsibility to the trustees of the sister charity estsblished in that countryi A2B Albania. A2B in the UK have pledged to continue to rdise money and provide on-going grant funding for the core charitable activities and, grant funding shown in the Receipts & Payments account is made wholly to A2B Albania. That charity is subjert to funding terrns and conditions including reporting obligations to A2B UL As part of their due diligence, the trustees re1ve six monthly reports from Albania and visit the projects, when feasible, to ensure monies are being expended in accordan with the purposes for which grants are made. During the year core funding was £4,OLK) per month which helps to finan the Bread of life Centre coverlng Staff and other direct costs. In addition, funding is provided through the Famity Link programme and for Other projetts and specific appeals. The detsils are shown in note 5, restricted funds analysis. 3. GUARANTEES AND SECURED DEBTS The trustees confirm, in accordance with the Charitable Incorporated Organisations (Generdl) Regulations 2012. that at year end the CIO did not have any outstsnding guarantees to third parties nor any debts secured on assets of the CIO. 4. TRusfEES' REMUNERATION AND 8ENEFTfs No trustee was paid remuneration during the year. No expenses were relmbued to trustees during the year (2023.. trovelling expenses of £971 poid to I trusteej . Any expenses that are incurred are wholly for operating CA)sts within the objects of the Charity.
Aid to the Balkans UK (A2B) (registered charity no. 1168468) Notes to Receipts and Payments Account For the year ended 31 March 2024 5. RESTRICTED FUNDS ANALYSIS At tstAprfl 2023 Receipts Fund lincludlng Expenses transfers Gfft Aid) At 31st March 2024 Family Link Programme Centre - Peqin 562 Other specific appeals= House of Opportunwty Bread of Life Centre 1.1 1.228 14,636 5,581 14,764 5,419 Another Life 69 69 625 625 1,628 20,911 20,877 The Family Link Programme supports and encourages financtal and relational links between UK donors and familie5 in need in Albania. Another Life Centre at Peqin. Two strearns of funding a reiVed and granted to Albania: part funding for the Centre as a whole started after initial third-party fvnding ceased: and, on%oing 5UPPOrt to help operate and stsff a kindergarten; a place of safety and earty education for local children. The funding for the klndergarten project aSed during the year. Other spedfic 8ift& Funding for specific operational needs Identified by the managers of A2B Albania or A2B UK Trustees: House of Qpportunity: Gift5 received for the refuge established for young people, run by A2B Albania and mainly funded by third parties. Bread of Life Centre: Gift received speaally for the Bad of Life Cent . AGENCY ACCOUNT During the year an appeal was made d1CtlY by A2B Albania for support for a family in Albania. Whilst Aid to the Balkans (UK) were not directty involved in the appeal, the Chartty was used as a vehicle to transfer monies to A2B Albania by Stewardship, and two tranches of money totslling £5.5(Kl were received towards the end of the financial year. £5,(KM) was trdllsferred in March 2024 and the balance of £5CK) held on account at the year- end was trdnsferred to A2B Albania in April 2024. 10