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2021-12-31-accounts

Trustees’ Annual Report & Financial Statements for the period 1 January 2021 to 31 December 2021

Objectives and Activities ............................................................................................................... 2 Achievements and Performance ................................................................................................... 2 Financial Review ............................................................................................................................ 3 Structure, Governance and Management .................................................................................... 4 Statement of Financial Accounts .................................................................................................. 6 Balance Sheet ................................................................................................................................ 7 Notes to the Financial Statements ................................................................................................ 8

The Association for Cooperation and Transformation (UK) Charity registration number: 1171731

Trustees’ Annual Report, 2021

Objectives and Activities

Purposes of the charity

The Association for Cooperation and Transformation (UK) (known as “ACT (UK)”) has the following purposes set out in its constitution:

In furtherance of the Christian principles, the Object of the CIO is, for the public benefit, the relief of those in need by reason of financial hardship, ill-health, disability, unemployment, war or natural disaster and such other social or economic disadvantage, including (but not limited to) such persons living in North Africa.

The charity’s main activities

The charity seeks to inform and to raise funding for humanitarian and development projects in North Africa through:

The charity also seeks to network with other charities in order to publicise the needs of North Africa and to look for recruits to engage in such work.

Working for the public benefit

In the Charity’s involvement in these projects and in all its activities, the Trustees have had full regard to the guidance issued by the Charity Commission as to the public benefit.

Grant-making

ACT (UK) has a grant-making policy, mandating the trustees to apply the funds of the charity at their discretion and in accordance with the charitable purposes and objectives of the charity. Specific clauses relate to:

Achievements and Performance

Main achievements this year

A decision was taken at the Trustees meeting on 5 March 2021 that the Charity’s operations would need to be limited in the current year. This was because:

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Trustees’ Annual Report, 2021

It was therefore decided to continue to operate the Charity in accordance with its legal obligations and its Constitution, but not to seek to expand its activities.

Existing regular funding was received and processed and Trustee meetings continued; policies and procedures were updated as required, and all other administrative matters of the charity were attended to.

Performance against fundraising objectives

The Charity has an objective in normal times of raising around £10,000 each year. It was not expected to be able to meet this target in 2021. However, a significant gift for a rural development project, as detailed in our financial statements, enabled the Charity comfortably to exceed this goal.

Financial Review

The charity’s position at the end of the period

ACT (UK) was solvent and had cash reserves at the end of the financial year, despite not having engaged in any significant fund-raising activity. The trustees recognised their responsibilities in accordance with applicable law and regulation, and had prepared financial statements accordingly, being satisfied that they give a true and fair view of the state of affairs of the charity, and the incoming resources and application of those resources, including the income and expenditure, of the charity for the reporting period.

Reserves

Policy

The charity has no paid staff or premises. A sum is held against any unforeseen financial risks or possible legal costs. An updated investments and reserves policy was agreed in October 2019.

The charity holds as a minimum a reserve of £2,000, this having been judged by the trustees to be a suitable minimum amount, considering the potential demands on the charity.

Ongoing concern

The trustees have no concerns about the charity continuing as a going concern for the forthcoming period.

Principal source of funds

The charity seeks funds from:

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Trustees’ Annual Report, 2021

Structure, Governance and Management

Structure

ACT (UK) is a Charitable Incorporated Organisation and has a CIO Foundation Constitution.

Governance and Management

According to the Constitution, new Trustees are appointed by the existing Trustees at a properly constituted meeting. This is done with regard to the skills and experience needed by the Board of Trustees to ensure the successful functioning of the Charity.

Trustees

The Charity is governed and managed by five Trustees. There have been no changes to the Trustees in the current year. The trustees managing the charity are:

Dates served
Trustee name Office (if notfor wholeyear)
Howard Jones Chair
Martin Lawson Treasurer
Ismay Green Safeguarding Officer
Stephen Green
Janet Jones

There are no corporate trustees, and no trustees hold title to any property belonging to the charity.

Relationships with others

ACT (UK) is linked by a Memorandum of Understanding with ACT, a charity registered in Sweden and Tunisia. ACT works in association with a wide range of government departments and charities in Tunisia and provides local expertise in the use of project funds. ACT (UK) retains full control of which projects it chooses to fund and receives monitoring feedback concerning the use of funds and the achievement of project goals.

No funds are held as custodian trustees on behalf of others.

Administrative details

Charity name The Association for Cooperation and Transformation (UK) Other name the charity uses ACT (UK) Registered charity number 1171731 Charity's principal address 3, Overbrook Great Ayton North Yorkshire TS9 6NX

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Trustees’ Annual Report, 2021

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees:

----- Start of picture text -----
Signature:
. . “I
Full name: Howard Robert Ralph Jones Martin David Geoffrey Lawson
Position: Chair Treasurer
Date: 27 October 2022 27 October 2022
----- End of picture text -----

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Financial Statements, 2021

Statement of Financial Accounts

(Including summary income and expenditure account) For the year ended 31[st] December 2021

Restricted Restricted
Unrestricted Unrestricted income Endowment Prior year
Recommended categories by activity funds funds funds Total funds funds
£ £ £ £ £
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies 12,803 1,322 - 14,124 30,836
Charitable activities - - - - -
Other trading activities 47 - - 47 1,054
Investments - - - - -
Separate material item of income - - - - -
Other - - - - -
Total 12,849 1,322 - 14,171 31,890
Expenditure (Notes 6)
Expenditure on:
Raising funds 10 19 - 29 312
Charitable activities: - - - - -
- Grants to ACT (International) 10,800 - 10,800 28,056
Separate material expense item
Other 95 - - 95 430
Total 105 10,819 - 10,925 28,798
Net income/(expenditure) before tax for the
reporting period 12,744 - 9,498
-		 - 3,246 3,092
Tax payable - - - - -
Net income/(expenditure) after tax before
investment gains/(losses) 12,744 - 9,498
-		 - 3,246 3,092
Net gains/(losses) on
investments - - - - -
Net income/(expenditure) 12,744 - 9,498
-		 - 3,246 3,092
Extraordinary items - - - -
Gains and losses on revaluation of fixed assets
for the charity’s own use
Other recognised gains/(losses):
Transfers between funds		 -
-		 -
-		 -
-		 -
-		 -
-
Other gains/(losses) - - - - -
Net movement in funds 12,744 - 9,498
-		 - 3,246 3,092
Reconciliation of funds:
Total funds brought forward 4,872 - - 4,872 1,780
Total funds carried forward 17,616 - 9,498
-		 - 8,118 4,872

All activities relate to continuing activities. The notes on the following pages form part of these financial statements.

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Financial Statements, 2021

Balance Sheet

As at 31[st] December 2021

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Restricted| |Unrestricted|income|Endowment|Total this|Total last| |funds|funds|funds|year|year| |£|£|£|£|£| |Fixed assets|F01|F02|F03|F04|F05| |Intangible assets (Note 15)|- - -|-|-| |Tangible assets (Note 14)|- - -|-|-| |Heritage assets (Note 16)|- - -|-|-| |Investments (Note 17)|- - - -|-| |Total fixed assets|- - -|-|-| |Current assets| |Stocks (Note 18)|- - -|-|-| |Debtors (Note 19)|2,824 - - 2,824|2,819| |Investments (Note 17.4)|- -|-|-| |Cash at bank and in hand (Note 24)|8,386 - -|8,386|5,146| |Total current assets|11,211 - -|11,211|7,965| |Creditors: amounts falling due within one| |year (Note 20)|- - - -|18| |Net current assets/(liabilities)|11,211 - -|11,211|7,947| |a| |Total assets less current liabilities|11,211 - -|11,211|7,947| |a| |Creditors: amounts falling due after one| |year (Note 20)|- - - -|-| |Provisions for liabilities|- - -|-|-| |Total net assets or liabilities|11,211 - - 11,211|7,947| |ee|ee| |Funds of the Charity| |Endowment funds (Note 27)|-|-|-| |Restricted income funds (Note 27)|-|-|-| |Unrestricted funds|11,211|- 11,211|7,947| |Revaluation reserve|-| |Fair value reserve| |Total funds|11,211 - - 11,211|7,947|

----- End of picture text -----

Signed by two trustees on behalf of all the trustees.

Date of approval 27[th] October 2022.

~~ee~~ Howard Jones, Chair Martin Lawson, Treasurer

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Financial Statements, 2021

Notes to the Financial Statements

Note 1 – Basis of Preparation

Basis of accounting

These accounts 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.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The charity has sufficient income from general donations to support its own costs and meets the trustees' requirements for it to be considered a going concern.

Changes in the period and in prior periods

The accounts present a true and fair view and no changes have been made to the accounting policies.

No changes to accounting estimates have occurred in the reporting period.

No material prior year errors have been identified in the reporting period.

Note 2 – Accounting Policies

Income

Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources; or it is more likely than not that the trustees will receive the resources; or the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included in the SoFA when the general income recognition criteria are met. The charity has not received any government grants in the reporting period.

The charity did not receive any government grants in the reporting period.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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Financial Statements, 2021

Membership subscriptions received in the nature of a gift are recognised as Donations.

No material item of deferred income has been included in the accounts.

Note 3 – Analysis of income

Restricted
Unrestricte
d funds
Analysis of income		 income
funds
Endowmen
t funds
Total funds		 Prior year
£ £
Donations and Donations andgifts
1,628 12,122 - 13,750 27,811
~~a~~
legacies: Gift Aid
120 - - 120 2,758
~~CC~~
Legacies
- - - - -		 - - - - - - - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
~~ee~~
~~es ee~~
which are in substance donations
255 - - 255 270		 255 - - 255 270 255 - - 255 270
Donatedgoods,facilities and services
- - - - -
~~CC~~
Other
- - - - -
~~a~~
Total 2,003 12,122 - 14
~~a~~		 2,003 12,122 - 14,124 30,839
~~a~~
~~ee~~
Other trading Sale of items in online shop
activities: 47 - - 47 1 47 - - 47 1 47 - - 47 1,054
- - - - - - - - - - - - - - -
- - - - - - - - - - - - - - -
Other
- - - - -		 - - - - - - - - - -
Total 47 - - 47 - - 47 1 47 1,054
TOTAL INCOME 2,049 12
~~a~~		 049 12,122 - 14,171 31 171 31,892

Sums denominated in foreign currency have been converted at source, by our payment processor, using the rate available to them. All foreign donations have been received and accounted for in Sterling.

Note 6 – Analysis of expenditure

Analysis
Expenditure on raisingfunds:		 Unrestricted
funds		 Unrestricted
Restricted
income
funds		 Endowme
nt funds		 Total funds
Unrestricte
d funds
£		 Restricted
income
funds		 Endowment
funds		 Endowment
Total funds
£
Incurred seeking donations
~~po~~
~~po~~		 6 19 - 25 5 291 - 296
~~po~~		 6 19 - 25 5 291 - 296
~~po~~		 6 19 - 25 5 291 - 296
~~po~~		 6 19 - 25 5 291 - 296
~~po~~		 6 19 - 25 5 291 - 296
~~po~~		 6 19 - 25 5 291 - 296
~~po~~		 6 19 - 25 5 291 - 296
~~po~~
Incurred seeking legacies
~~po~~		 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Incurred seeking grants
~~po~~		 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Operating membership schemes and social
lotteries
~~ee~~		 4 - - 4 4 - - 4
~~ee~~		 4 - - 4 4 - - 4
~~ee~~		 4 - - 4 4 - - 4
~~ee~~		 4 - - 4 4 - - 4
~~ee~~		 4 - - 4 4 - - 4
~~ee~~		 4 - - 4 4 - - 4
~~ee~~		 4 - - 4 4 - - 4
~~ee~~
Staging fundraising events
~~ee~~
~~po~~		 - - - - - - - -
~~ee~~		 - - - - - - - -
~~ee~~		 - - - - - - - -
~~ee~~		 - - - - - - - -
~~ee~~		 - - - - - - - -
~~ee~~		 - - - - - - - -
~~ee~~		 - - - - - - - -
~~ee~~
Fudraising agents
~~po~~		 - - - - - - - - - - - - - - - -
~~ee~~		 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Operating charity shops
~~po~~
~~es~~		 - - - - 12 - - 12
~~es~~		 - - - - 12 - - 12
~~es~~
~~ee~~		 - - - - 12 - - 12
~~es~~		 - - - - 12 - - 12
~~es~~		 - - - - 12 - - 12
~~es~~		 - - - - 12 - - 12
~~es~~		 - - - - 12 - - 12
~~es~~
Total expenditure on raising funds 10 19 - 29 21 291 - 312 10 19 - 29 21 291 - 312
~~ee~~		 10 19 - 29 21 291 - 312 10 19 - 29 21 291 - 312 10 19 - 29 21 291 - 312 10 19 - 29 21 291 - 312 10 19 - 29 21 291 - 312

Other information:

Analysis of expenditure on charitable activities

Analysis of expenditure on charitable activities
Thisyear
~~a~~		 Lastyear
~~a~~
Activity or programme
~~po~~		 Activities
undertaken
directly
~~a~~		 Grant
funding of
activities
~~a~~		 Support
Costs
~~a~~		 Total this
year
~~a~~		 Activities
undertaken
directly
~~a~~		 Grant
funding of
activities
~~a~~		 Support
Costs
~~a~~		 Total last
year
~~a~~
~~po~~ £ £ £ £ £ £ £ £
- Grants to ACT(International)
~~po~~
~~a~~		 - 10 - 10,800 - 10 800 - 10 800 - 10,800 - 28 800 - 28 800 - 28,056 - 28 056 - 28 056 - 28,056
Activity2
~~a~~
~~a~~		 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Other
~~a~~
~~a~~
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~		 - - - - - - - -
~~Po~~
Total
~~Po~~		 - 10
~~Po~~		 - 10,800 - 10
~~Po~~		 800 - 10
~~Po~~		 800 - 10,800 - 28
~~Po~~		 800 - 28
~~Po~~		 800 - 28,056 - 28
~~Po~~		 056 - 28
~~Po~~		 056 - 28,056
~~Po~~

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Financial Statements, 2021

Note 13 – Analysis of grants paid

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis Grants to institutions Grants to individuals Grants to institutions Grants to individuals Support costs Total
- Grants to ACT (International) £ £
10,800 - Nil - Nil 10,800.00
Activityorproject 2 - - - - - - - - - - - - - - - -
Activityorproject 3 - - - - - - - - - - - - - - - -
Activityorproject 4 - - - - - - - - - - - - - - - -
Total 10,800 - - 10,800 10,800 - - 10,800 10,800 - - 10,800 10,800 - - 10,800

Last year:

Analysis
Grant to ACT(Int)		 Grants to institutions Grants to individuals
28,056		 Grants to institutions Grants to individuals
- -		 Support costs
£
- -		 Total
£
28,056.00
Activityorproject 2 - - - - - - - - - -
Activityorproject 3 - - - - - - - - - -
Activityorproject 4 - - - - - - - - - -
Total 28,056 - - 28,056 056 - - 28,056 056 - - 28,056 056 - - 28,056

Note 19 – Debtors and pre-payments

Note 19 – Debtors and pre-payments
This year Last year
£ £
Trade debtors - -
Prepayments and accrued income 2,824.2 2 824.2 2,818.6
Other debtors - -
Total 2,824.2 2,818.6 2,824.2 2,818.6

The majority of this (£2,717.5) was the submitted but unpaid HMRC Gift Aid claim for 2020, subsequently received.

Note 20 – Creditors

Note 20 – Creditors
Amounts falling due within Amounts falling due after
one year one year more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - - - - - - - - - - - - - -
Bank loans and overdrafts - - - - - - - - - - - - - - - -
Trade creditors - - - - - - - - - - - - - - - -
Payments received on account for contracts or
performance-related grants - - - - - - - - - - - - - - - -
Accruals and deferred income - - - - - - - - - - - - - - - -
Taxation and social security - - - - - - - - - - - - - - - -
Other creditors - 18 - - - 18 - - - 18 - - - 18 - -
Total - 18 - - - 18 - - - 18 - - - 18 - -

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Financial Statements, 2021

Note 24 – Cash at bank and in hand

Note 24 – Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - - - -
Short term deposits - - - -
Cash at bank and on hand 8,386.3 5,146
Other - - - -
Total 8,386 5,146 8,386 5,146

The trustees recognise their responsibility to distribute funds collected, and have committed to reduce funds through distribution to beneficiaries, to reduce the cash balance to closer to the agreed minimum.

Note 28 – Transactions with trustees and related parties

Remuneration and benefits

In both the current period and the previous period none of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

Expenses

The charity has paid trustees the following expenses for fulfilling their duties:

Type of expenses reimbursed This year Last year
£ £
Travel -
Subsistence - - - -
Accommodation - - - -
Other (please specify): Repayment of other costs paid by trustee 65 18 65 18
- - - -
TOTAL 65 18 65 18

Related party transactions

In both the current period and the previous period none of the trustees, or entities with which they have an interest, have had any significant transactions with the charity.

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