```
REGISTERED CHARITY NUMBER: 1171935
```
## **`REPORT OF THE TRUSTEES AND`**
```
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
```
## **`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 2021`**
||**`Page`**|**`Page`**|**`Page`**|
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`4`|
|**`Independent Examiner's Report`**||`5`||
|**`Statement of Financial Activities`**||`6`||
|**`Balance Sheet`**||`7`||
|**`Notes to the Financial Statements`**|`8`|`to`|`11`|
|**`Detailed Statement of Financial Activities`**||`12`||
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2021.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.
```
```
Page 1
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021`**
## **`ACHIEVEMENT AND PERFORMANCE`**
## **`Charitable activities`**
```
FIRE AID currently have 35 members.
```
```
LondonFireBrigadecontinuedtosecondamemberofstafftoFIREAIDparttimetoassistwith admin
duties. Andy Young is now leading on the FIRE AID website, database and Google Ads grant.
```
```
Throughout2021,equipmentdonationsstartedagainpost-Covid.Inearly2021,fivefireappliances were
donatedfromSouthWalesFireandRescueServiceviaFIREAID'sdatabase.Twowereallocated to
Operation Florian for Zimbabwe and two were allocated to SERA for Moldova.
```
```
InOctober2021KentFireandRescueServicedonatedsixfireappliancestoFIREAID,which were
specifically allocated to Ukraine through members SERA and EASST.
```
```
Scottish Fire and Rescue Service donated 2,000 sets of PPE, which were delivered to Ukraine via SERA.
```
```
NewequipmentdonationshavealsobeenreceivedfromMidandWestWales,HampshireFireand Rescue
Service, Guernsey Fire and Rescue Service and Scottish Fire and Rescue Service during 2021.
```
```
Overseas projects were limited during 2021 due to funding and COVID travel restrictions.
```
```
However,FIREAIDwasabletosendsixfireappliancestoUkrainealongsidealorryofequipmentin its
biggestsingleconvoytodate.TheprojectbroughttogetherSteeringCommitteemembersEASST, SERA,
KentFireandRescueService,LondonFireandRescueService,BlythswoodCareandUKROtodeliver a
successful project.
```
```
FIREAIDcompleteditsremoteprojectsreviewingthepost-crashsystemsinTajikistan,Lebanon, Egypt
andKyrgyzstan.Thisincludedhigh-levelroundtablemeetingsinTajikistan,Lebanonand Kyrgyzstan.
With follow up potential for further equipment donations and training with Operation Florian in Lebanon.
```
```
WFSdeliveredremotetrainingtofireandrescuepersonnelinLebanon.Goodrelationshipshave been
builtwiththeLebaneseFireservicewithpotentialfundingcomingfromvariousRotaryClubstodeliver a
larger project in 2022.
```
```
Operation Florian delivered equipment to the Philippines, Zimbabwe and Macedonia during 2021.
```
```
SARAID responded to the earthquake in Haiti during August 2021.
```
```
UKRO held a successful National Challenge in Newcastle.
```
```
WRO held their first virtual World Challenge, which was a success.
```
```
FundraisingeventswerecancelledduetoCOVID-19safetyrestrictions.However,FIREAIDdidattend the
FIA AGM where £500 was raised. With a further £1,500 expected from the FIA in April 2022.
```
```
FIREAIDattendedtheEmergencyServicesShowwithmembers,OperationFlorian,SESHAA,Kent Fire
andRescueService,EASSTandWFSattendingtogether.SpecialthankstoMikePitneyandRon Morley
for organising this.
```
```
Attended 3 UNRSC meetings.
```
```
Spoke at the UN Sustainable Transport Conference on post-crash response.
```
```
Became members of the Global Alliance for NGO’s for Road Safety and spoke at their training event on
Advocacy.
```
```
Increased newsletter subscription to 292.
```
```
FIRE AID’s website received over 5,500 views.
```
```
Increased Twitter followers to 1,568.
```
```
Page 2
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021`**
```
Securedit’sbiggestdonationyetfromMSASafety.Thisrelationshiphasbeenagreedfora3-year basis.
SteeringCommitteemembersagreedthedonationof£23,000wouldbesenttoEASSTtopart-cover the
salaryoftheCoordinator.AsaresultacontractandgrantwasagreedbetweenEASSTandFIREAID for
the exchange of this donation.
```
```
Published 3 external articles.
```
## **`FINANCIAL REVIEW`**
## **`Financial position`**
```
FIRE AID has core funding from EASST and MSA Safety.
```
```
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`**
```
1171935
```
## **`Principal address`**
```
21 Silver Hill
Tenterden
Kent
TN30 6NE
```
```
Page 3
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021`**
## **`Trustees`**
```
Mrs E MacLennan
S Apter
G Bennett
A Wilson
M Pitney
```
## **`Chairman (Ex-officio)`**
```
J Fitzpatrick
```
## **`Staff`**
```
Mrs C Hoyland- Coordinator
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 25 February 2022 and signed on its behalf by:
```
```
Mrs E Maclennan - Trustee
```
```
Page 4
```
```
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 2021.
```
## **`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
```
```
25 February 2022
```
```
Page 5
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021`**
|`Unrestricted`
`Restricted`
`fund`
`fund`
`Notes`
`£`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`9`**
**`31,230`**
**`EXPENDITURE ON`**
`Raising funds`
`2`
**`1,229`**
**`26,797`**
`Other`
**`300`**
**`-`**
**`Total`**
**`1,529`**
**`26,797`**
**`NET INCOME/(EXPENDITURE)`**
**`(1,520)`**
**`4,433`**
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
**`32,642`**
**`2,686`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`31,122`**
**`7,119`**|**`2021`**
**`Total`**
**`funds`**
**`£`**
**`31,239`**
**`28,026`**
**`300`**
**`28,326`**
**`2,913`**
**`35,328`**
**`38,241`**|`2020`
`Total`
`funds`
_`£`_
`3,956`
`684`
`300`|
|---|---|---|
|||`984`|
|||`2,972`
`32,356`|
|||`35,328`|
```
The notes form part of these financial statements
```
```
Page 6
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`BALANCE SHEET`**
## **`31 DECEMBER 2021`**
|`Unrestricted`
`Restricted`
`fund`
`fund`
`Notes`
`£`
`£`
**`CURRENT ASSETS`**
`Cash at bank`
**`31,422`**
**`7,119`**
**`CREDITORS`**
`Amounts falling due within one year`
`5`
**`(300)`**
**`-`**
**`NET CURRENT ASSETS`**
**`31,122`**
**`7,119`**
**`TOTAL ASSETS LESS CURRENT`**
**`LIABILITIES`**
**`31,122`**
**`7,119`**
**`NET ASSETS`**
**`31,122`**
**`7,119`**
**`FUNDS`**
`6`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|**`2021`**
**`Total`**
**`funds`**
**`£`**
**`38,541`**
**`(300)`**
**`38,241`**
**`38,241`**
**`38,241`**
**`31,122`**
**`7,119`**
**`38,241`**|_`2020`_
_`Total`_
_`funds`_
_`£`_
_`35,628`_
_`(300)`_
_`35,328`_
_`35,328`_
_`35,328`_
`32,642`
`2,686`
`35,328`|
|---|---|---|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
25 February 2022 and were signed on its behalf by:
```
```
E Maclennan - Trustee
```
```
The notes form part of these financial statements
```
```
Page 7
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
```
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
```
## **`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. RAISING FUNDS`**
## **`Raising donations and legacies`**
|`Event costs`
`Support costs`|**`2021`**
**`£`**
**`686`**
**`27,340`**
**`28,026`**|_`2020`_
_`£`_
_`-`_
_`684`_|
|---|---|---|
|||_`684`_|
## **`3. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2021 nor
for the year ended 31 December 2020.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31December2021norforthe year
ended 31 December 2020.
```
```
continued...
```
```
Page 8
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021`**
|**`4.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
`Unrestricted`
`fund`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`3,151`
**`EXPENDITURE ON`**
`Raising funds`
`684`
`Other`
`300`
**`Total`**
`984`
**`NET INCOME`**
`2,167`
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
`30,475`
**`TOTAL FUNDS CARRIED FORWARD`**
`32,642`
**`5.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other creditors`
**`6.`**
**`MOVEMENT IN FUNDS`**
`At 1/1/21`
`£`
**`Unrestricted funds`**
`General fund`
**`32,642`**
**`Restricted funds`**
`Restricted fund`
**`2,686`**
**`TOTAL FUNDS`**
**`35,328`**|`Restricted`
`fund`
`£`
`805`
`-`
`-`
`-`
`805`
`1,881`
`2,686`
**`2021`**
**`£`**
**`300`**
`Net`
`movement`
`in funds`
`£`
**`(1,520)`**
**`4,433`**
**`2,913`**|`Total`
`funds`
_`£`_
`3,956`
`684`
`300`
`984`
`2,972`
`32,356`
`35,328`
_`2020`_
_`£`_
_`300`_
`At`
`31/12/21`
`£`
**`31,122`**
**`7,119`**
**`38,241`**|`Total`
`funds`
_`£`_
`3,956`
`684`
`300`|
|---|---|---|---|
||||`984`|
||||`2,972`
`32,356`|
||||`35,328`|
```
continued...
```
```
Page 9
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021`**
## **`6. MOVEMENT IN FUNDS - continued`**
```
Net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted fund`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
**`9`**
**`31,230`**
**`31,239`**
`At 1/1/20`
`£`
`30,475`
`1,881`
`32,356`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
**`(1,529)`**
**`(1,520)`**
**`(26,797)`**
**`4,433`**
**`(28,326)`**
**`2,913`**
`Net`
`movement`
`At`
`in funds`
`31/12/20`
`£`
`£`
`2,167`
`32,642`
`805`
`2,686`
`2,972`
`35,328`|
|---|---|---|
```
Comparative net movement in funds, included in the above are as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`3,151`|`(984)`|`2,167`|
|**`Restricted funds`**||||
|`Restricted fund`|`805`|`-`|`805`|
|**`TOTAL FUNDS`**|`3,956`|`(984)`|`2,972`|
```
continued...
```
```
Page 10
```
```
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021`**
## **`6. MOVEMENT IN FUNDS - continued`**
```
A current year 12 months and prior year 12 months combined position is as follows:
```
||||`Net`||
|---|---|---|---|---|
||||`movement`|`At`|
||`At 1/1/20`||`in funds`|`31/12/21`|
|||`£`|`£`|`£`|
|**`Unrestricted funds`**|||||
|`General fund`|`30,475`||`647`|`31,122`|
|**`Restricted funds`**|||||
|`Restricted fund`||`1,881`|`5,238`|`7,119`|
|**`TOTAL FUNDS`**|`32,356`||`5,885`|`38,241`|
```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted fund`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`3,160`
`(2,513)`
`647`
`32,035`
`(26,797)`
`5,238`
`35,195`
`(29,310)`
`5,885`|
|---|---|
## **`7. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 December 2021.
```
## **`8. 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.
```
## **`9. 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 2021`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
**`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`**|`2021`
`£`
**`31,239`**
**`31,239`**
**`686`**
**`-`**
**`82`**
**`-`**
**`26,797`**
**`360`**
**`27,239`**
**`101`**
**`300`**
**`28,326`**
**`2,913`**|`2020`
_`£`_
`3,956`|
|---|---|---|
|||`3,956`
`-`
`100`
`144`
`19`
`-`
`360`|
|||`623`
`61`
`300`|
|||`984`|
|||`2,972`|
```
This page does not form part of the statutory financial statements
```
```
Page 12
```