2020-12-31-accounts - Fire Aid And International Development

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REGISTERED CHARITY NUMBER: 1171935

`REPORT OF THE TRUSTEES AND`

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020

`FOR`

`FIRE AID & INTERNATIONAL DEVELOPMENT CIO`

Gibbons Mannington & Phipps LLP
Chartered Accountants

82 High Street
Tenterden
Kent
TN30 6JG

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020`

	`Page`	`Page`	`Page`
`Report of the Trustees`	`1`	`to`	`3`
`Independent Examiner's Report`		`4`
`Statement of Financial Activities`		`5`
`Balance Sheet`		`6`
`Notes to the Financial Statements`	`7`	`to`	`11`
`Detailed Statement of Financial Activities`		`12`

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 DECEMBER 2020`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2020.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Topromoteefficientcosteffectiveandwhereappropriate,coordinateddeliveryofemergency services
aid.Including,butnotexclusively,provisionofequipment,trainingandservicedevelopmentadvice to
helpmoreeffectivelyreducelossoflifeandinjuriesworldwidedueto,butnotexclusively,fire, accidents
and disasters.

Theobjectivestobeachievedbyactingasacommunicationhubbetweenmemberorganisations and
doneesfortheprocurementofequipment,materialsandfunds,bypromotingtheworkof member
organisations,facilitatepartnershipsandjointprojectswhereappropriateanddevelopmentof best
practice guidance for the delivery of emergency services aid.

`Public benefit`

TheTrusteeshavepaiddueregardtotheCharityCommissionguidanceonpublicbenefitwhen planning
the charities activities.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

FIRE AID have recruited 5 new FIRE AID members and FIRE AID currently have 35 members.

London Fire Brigade have seconded a member of staff to FIRE AID part time to assist with admin duties.

Inearly2020,FIREAIDdonated1fireappliancefromBuckinghamshireFire&RescueService through
our database to the Ukraine..

Equipment donations were paused from April 2020 due to COVID-19 safety restrictions.

All overseas projects were restricted due to COVID-19 safety restrictions in April 2020.

Fundraising events were cancelled due to COVID-19 safety restrictions.

EmergencyServicesShowandFIREAID'sannualconferencewerecancelledduetoCOVID-19 safety
restrictions.

FIRE AID has 297 newsletter subscriptions.

FIRE AID have received over 7,000 website hits.

FIRE AID now have 1,358 twitter followers.

During2020,FIREAIDsecuredadonationfromHolmatro,andcontinuedtoreceivecorefundingfrom the
FIA Foundation and EASST.

Page 1

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020`

`Charitable Activities - continued`

FIREAIDwasrepresentedat5onlineeventsandthe3rdGlobalMinisterialConferenceonRoadSafety in
Stockholm where FIRE AID Deputy Chair spoke at the post crash response seminar.

FIRE AID attended 3 online UNRSC meetings.

Inlate2020FIREAIDwasabletodeliverover1,000setsofPPEdividedbetweenUkraineand the
Philippines.

FIREAIDhascontinuedremoteprojectsreviewingthepost-crashsystemsinTajikistan,Lebanon, Egypt
and Kyrgyzstan.

FIRE AID has continued work with the FCDO on reviewing fire safety materials used in refugee camps.

`FINANCIAL REVIEW`

`Financial position`

FIRE AID has core funding from the FIA Foundation, EASST and the Asian Fire Service Association (AFSA).

Project specific funding is secured separately by member organisations

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesan unincorporated
charity.

`Recruitment and appointment of new members`

FullmembershipoftheCIOisopentonotforprofitorganisationsinvolvedindelivering emergency
servicesaidandwhoareinterestedinfurtheringitspurposes,andwhobyapplyingformembership, has
indicatedhis,heroritsagreementtobecomeamemberandacceptanceofthedutyofmembersas set
out in the constitution.

Affiliate membership is open to UK and international companies and other organisationa.

`Duty of Trustees and members`

ThecharitytrusteesaretomanagetheaffairsoftheCIOandmayforthatpurposeexerciseallpowers of
the CIO.

Thereshouldbenolessthan2normorethan7electedtrusteesandthereshouldbe1exofficio trustee
(chair) and not more than 5 nominated trustees.

ItisthedutyofeachmemberoftheCIOtoexercisehisorherpowersasamemberoftheCIOinthe way
he or she decides in good faith would be most likely to further the purposes of the CIO.

`Decision making`

DecisionsofmembersoftheCIOmaybetakeneitherbyvoteatageneralmeetingorby written
resolution.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

21 Silver Hill
Tenterden
Kent
TN30 6NE

Page 2

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 DECEMBER 2020`

`Trustees`

Mrs E MacLennan
R Morley- resigned 29.06.20
S Apter
A Brown- resigned 29.06.20
G Bennett
A Wilson- appointed 29.06.20
M Pitney- appointed 29.06.20
Chairman (Ex-officio)
J Fitzpatrick

`Staff`

Mrs C Hoyland- Coordinator
D Cook- Part time Coordinator (previously)
A Young- Part time Coordinator (current)

`Independent Examiner`

Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

Approved by order of the board of trustees on 11 May 2021 and signed on its behalf by:

Mrs E Maclennan - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`Independent examiner's report to the trustees of Fire Aid & International Development CIO`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofFireAid& International
Development CIO (the Trust) for the year ended 31 December 2020.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention 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 Trust 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 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.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Abigail Page
CTA ACA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

11 May 2021

Page 4

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020`

`Unrestricted` `Restricted` `fund` `fund` `Notes` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `3,151` `805` `Other trading activities` `2` `-` `-` `Total` `3,151` `805` `EXPENDITURE ON` `Raising funds` `3` `684` `-` `Other` `300` `-` `Total` `984` `-` `NET INCOME` `2,167` `805` `RECONCILIATION OF FUNDS` `Total funds brought forward` `30,475` `1,881` `TOTAL FUNDS CARRIED FORWARD` `32,642` `2,686`	`2020` `Total` `funds` `£` `3,956` `-` `3,956` `684` `300` `984` `2,972` `32,356` `35,328`	`2019` `Total` `funds` `£` `33,217` `994`
		`34,211` `11,416` `5,948`
		`17,364`
		`16,847` `15,509`
		`32,356`

The notes form part of these financial statements

Page 5

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`BALANCE SHEET`

`31 DECEMBER 2020`

`Unrestricted` `Restricted` `fund` `fund` `Notes` `£` `£` `CURRENT ASSETS` `Cash at bank` `32,942` `2,686` `CREDITORS` `Amounts falling due within one year` `6` `(300)` `-` `NET CURRENT ASSETS` `32,642` `2,686` `TOTAL ASSETS LESS CURRENT` `LIABILITIES` `32,642` `2,686` `NET ASSETS` `32,642` `2,686` `FUNDS` `7` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`2020` `Total` `funds` `£` `35,628` `(300)` `35,328` `35,328` `35,328` `32,642` `2,686` `35,328`	`2019` `Total` `funds` `£` `32,656` `(300)` `32,356` `32,356` `32,356` `30,475` `1,881` `32,356`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
11 May 2021 and were signed on its behalf by:

E Maclennan - Trustee

The notes form part of these financial statements

Page 6

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

`2. OTHER TRADING ACTIVITIES`

`3.`

`Fundraising events` `RAISING FUNDS` `Raising donations and legacies` `Event costs` `Support costs`		`2020` `£` `-` `2020` `£` `-` `684` `684`		`2019` `£` `994`
				`2019` `£` `2,259` `9,157`
			`11,416`

continued...

Page 7

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2020 nor
for the year ended 31 December 2019.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31December2020norforthe year
ended 31 December 2019.

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `Restricted` `fund` `fund` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `22,179` `11,038` `Other trading activities` `994` `-` `Total` `23,173` `11,038` `EXPENDITURE ON` `Raising funds` `2,259` `9,157` `Other` `5,948` `-` `Total` `8,207` `9,157` `NET INCOME` `14,966` `1,881` `RECONCILIATION OF FUNDS` `Total funds brought forward` `15,509` `-` `TOTAL FUNDS CARRIED FORWARD` `30,475` `1,881`	`Total` `funds` `£` `33,217` `994`
	`34,211` `11,416` `5,948`
	`17,364`
	`16,847` `15,509`
	`32,356`

continued...

Page 8

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020`

`6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

Other creditors
7.
MOVEMENT IN FUNDS
At 1/1/20
£
Unrestricted funds
General fund
30,475
Restricted funds
Restricted fund
1,881
TOTAL FUNDS
32,356
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
3,151
Restricted funds
Restricted fund
805
TOTAL FUNDS
3,956
Comparatives for movement in funds
At 1/1/19
£
Unrestricted funds
General fund
15,509
Restricted funds
Restricted fund
-
TOTAL FUNDS
15,509 2020
2019
£
£
300
300
Net
movement
At
in funds
31/12/20
£
£
2,167
32,642
805
2,686
2,972
35,328
Resources
Movement
expended
in funds
£
£
(984)
2,167
-
805
(984)
2,972
Net
movement
At
in funds
31/12/19
£
£
14,966
30,475
1,881
1,881
16,847
32,356

continued...

Page 9

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020`

`7. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `23,173` `(8,207)` `14,966` `11,038` `(9,157)` `1,881` `34,211` `(17,364)` `16,847`

A current year 12 months and prior year 12 months combined position is as follows:

				`Net`
				`movement`	`At`
	`At 1/1/19`			`in funds`	`31/12/20`
		`£`		`£`	`£`
`Unrestricted funds`
`General fund`	`15,509`			`17,133`	`32,642`
`Restricted funds`
`Restricted fund`			`-`	`2,686`	`2,686`
`TOTAL FUNDS`	`15,509`			`19,819`	`35,328`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`26,324`	`(9,191)`	`17,133`
`Restricted funds`
`Restricted fund`	`11,843`	`(9,157)`	`2,686`
`TOTAL FUNDS`	`38,167`	`(18,348)`	`19,819`

continued...

Page 10

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020`

`8. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 December 2020.

`9. LIABILITY OF MEMBERS TO CONTRIBUTE TO THE ASSETS OF THE CIO ON A WINDING UP`

IftheCIOiswoundup,themembersoftheCIOhavenoliabilitytocontributetoitsassetsand no
personal responsibility for settling its debts or liabilities.

`10. OUTSTANDING GUARANTEES/SECURED DEBTS`

Thetrusteesconfirm,inaccordancewiththeCharitableIncorporatedOrganisation (General)
Regulations2012,thatattheyearendtheCIOdidnothaveanyoutstandingguaranteesto third
parties nor any debts secured on assets of the CIO.

Page 11

FIRE AID & INTERNATIONAL DEVELOPMENT CIO

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020`

`INCOME AND ENDOWMENTS` `Donations and legacies` `Donations` `Other trading activities` `Fundraising events` `Total incoming resources` `EXPENDITURE` `Raising donations and legacies` `Event costs` `Support costs` `Management` `Sundries` `Meeting costs` `Travel and postage` `Project costs` `Website costs` `Finance` `Bank charges` `Governance costs` `Accountancy and legal fees` `Total resources expended` `Net income`	`2020` `£` `3,956` `-` `3,956` `-` `100` `144` `19` `-` `360` `623` `61` `300` `984` `2,972`	`2019` `£` `33,217` `994`
		`34,211` `2,259` `-` `168` `-` `9,157` `5,414`
		`14,739` `66` `300`
		`17,364`
		`16,847`

This page does not form part of the statutory financial statements

Page 12