REGISTERED CHARITY NUMBER: 1171935
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022
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|
Page |
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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 |
12 |
Detailed Statement of Financial Activities |
|
13 |
|
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2022.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
FinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1 January
2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Topromoteefficientcosteffectiveandwhereappropriate,coordinateddeliveryofemergencyservices aid.
Including,butnotexclusively,provisionofequipment,trainingandservicedevelopmentadvicetohelp more
effectively reduce loss of life and injuries worldwide due to, but not exclusively, fire, accidents and disasters.
Theobjectivestobeachievedbyactingasacommunicationhubbetweenmemberorganisationsand donees
fortheprocurementofequipment,materialsandfunds,bypromotingtheworkofmember organisations,
facilitatepartnershipsandjointprojectswhereappropriateanddevelopmentofbestpracticeguidance for
the delivery of emergency services aid.
Public benefit
TheTrusteeshavepaiddueregardtotheCharityCommissionguidanceonpublicbenefitwhenplanning the
charities activities.
Page 1
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENT AND PERFORMANCE
Charitable activities
FIRE AID currently have 36 members.
LFB continued to second a member of staff to FIRE AID part-time (Andy Young).
AWiseBankaccountwasopenedwhichallowsFIREAIDmemberstohaveapaymentcardandto make
online transactions.
Andy Young made significant improvements to the FIRE AID website which includes a 'Donations' page.
AJustGivingpagewassetupforFIREAIDin2022whichallowedthecharitytoraisesignificantfundsfor the
Ukraine response.
Majorfundraisingeventsin2022includedaHouseofCommonslunchandanabseilchallenge. Combined
these raised over £11,000.
FIREAIDcontinuedtoreceivecorporatefundingfromMSASafetywhichhasbeenusedtocoversomeof the
coordinators salary.
FIREAIDalsoreceivedmatchfundingfromtheEuropeanBankforReconstructionandDevelopment (EBRD).
This income is specifically allocate to the on-going aid FIRE AID's members are providing in Ukraine.
AswellasrespondingtotheUkrainecrisisFIREAIDmembershavedeliveredprojectsinGhana, Macedonia,
Nepal, Lebanon and Cape Verde.
InFebruary2022theUKfireservice(NFCC),UKHomeOffice,FireIndustryAssociationalongsideFIRE AID
started a partnership to deliver urgent aid to Ukraine.
InMarch2022thefirstaidconvoyof22vehicleswasdeliveredtoPolandforonwarddonationto Ukraine.
TheconvoywasthelargestconvoyoffireandrescueaideversentfromtheUKanditinvolved members;
EASST,OperationFlorian,KentFRS,NFCC,LFB,UKROandSESHAA.Followingthesethreefurther convoys
were delivered during 2022 donating a total of 70 vehicles and over 40,000 items of vital equipment.
InJune2022FIREAIDwelcomedinternationalpartnersfromPoland,Germany,FranceandUkraine to
LondonandhostedameetingwiththeHomeSecretaryandFireMinister.AnMoUwassignedbetween all
parties to support on-going convoys and aid missions to firefighters in Ukraine.
Alongside these donations SERA donated 13 vehicles and 4 lorries of equipment to Ukraine 2022.
TheunitedUkraineresponsemeantFIREAIDhavereceivedequipmentdonationsfromnewFRSsuch as
Northumberland FRS and North Wales FRS.
MSASafetyalsodonatedover$400,000worthofnewBreathingApparatustoUkraineandthisdonation was
facilitated by FIRE AID.
FIREAIDattendedtheNFCCNationalConferenceandFIAyearlyconferencetodiscusstheshared aid
delivered to Ukraine.
FIREAIDalsoattended2meetingsoftheAPPGFireGrouptopromoteitsworkandrequestgovernment core
funding.
FIREAIDrecruitedanewPatron(BobBlackmanMP)whoisleadingtheAPPGfiregroupto request
governmentfunding.SeverallettersfromMPsoftheAPPGhavebeensenttoTheHomeSectaryand Fire
Minister in support of core funds.
Page 2
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Members, Operation Florian delivered equipment to the Philippines, Macedonia and Ukraine during 2022.
UKRO held a successful National Challenge in West Midlands.
FIREAIDattendedtheEmergencyServicesShowwithmembers,OperationFlorian,SESHAA,Kent FRS,
EASST and WFS attending together. Special thanks to Mike Pitney and Ron Morley for organising this.
FIREAIDsharedaspeakingslotattheEmergencyServiceShowwiththeNFCCandFIAtodiscussthe joint
aid response to Ukraine.
FIRE AID Vice Chair attended 3 UNRSC meetings.
FIRE AID Vice Chair spoke at the UN Sustainable Transport Conference on post-crash response.
FIRE AID was mentioned as a case study of excellence in the UK Security and Defence exports yearly report.
IncreasedTwitterfollowersto2,546.Tweetimpressionsroseto750kduringthefirst3Ukraine convoys
(March - May 2022).
FIREAIDanditsmembersfeaturedonBBCBreakfast,andvariouslocalBBCnewsoutlets;WestSussex and
Manchester to name a few.
EASSTandtheNFCCcreatedapromotionalvideoforFIREAIDforthe1stUkraineconvoywhich features
FIRE AID members Operation Florian, Kent FRS, EASST, LFB and NFCC as well as UKISAR.
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
FullmembershipoftheCIOisopentonotforprofitorganisationsinvolvedindeliveringemergency services
aidandwhoareinterestedinfurtheringitspurposes,andwhobyapplyingformembership,has indicated
his,heroritsagreementtobecomeamemberandacceptanceofthedutyofmembersassetoutin the
constitution.
Affiliate membership is open to UK and international companies and other organisationa.
Duty of Trustees and members
ThecharitytrusteesaretomanagetheaffairsoftheCIOandmayforthatpurposeexerciseallpowersof the
CIO.
Thereshouldbenolessthan2normorethan7electedtrusteesandthereshouldbe1exofficio trustee
(chair) and not more than 5 nominated trustees.
ItisthedutyofeachmemberoftheCIOtoexercisehisorherpowersasamemberoftheCIOintheway he
or she decides in good faith would be most likely to further the purposes of the CIO.
Decision making
Decisions of members of the CIO may be taken either by vote at a general meeting or by written resolution.
Page 3
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1171935
Principal address
21 Silver Hill
Tenterden
Kent
TN30 6NE
Trustees |
|
Mrs E MacLennan |
- resigned 24.07.23 |
S Apter |
- resigned 01.03.22 |
G Bennett |
- resigned 24.07.23 |
A Wilson |
- resigned 01.01.23 |
M Pitney |
- resigned 10.06.22 |
Mrs J Eason |
- appointed 20.10.22 |
I Greenman |
- appointed 10.06.22 |
M Sadiq |
- appointed 24.07.23 |
Ms H Jones |
- appointed 24.07.23 |
A Ledgerton-Lynch |
- appointed 24.07.23 |
C Black |
- appointed 17.07.23 |
Chairman (Ex-officio) |
|
J Fitzpatrick |
- resigned 24.07.23 |
D O'Neill MBE |
- appointed 24.07.23 |
Staff |
|
Mrs C Hoyland |
- Coordinator / Deputy Chair |
A Young |
- Part time Coordinator |
Independent Examiner
CTA ACA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
Approved by order of the board of trustees on 26 October 2023 and signed on its behalf by:
A Ledgerton-Lynch - 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 2022.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActand in
carryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommission 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
26 October 2023
Page 5
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
64,888
EXPENDITURE ON
Raising funds
2
8,799
Other
504
Total
9,303
NET INCOME
55,585
RECONCILIATION OF FUNDS
Total funds brought forward
31,122
TOTAL FUNDS CARRIED FORWARD
86,707 |
Restricted
fund
£
68,166
57,971
-
57,971
10,195
7,119
17,314 |
2022
Total
funds
£
133,054
66,770
504
67,274
65,780
38,241
104,021 |
2021
Total
funds
£
31,239 |
|
|
|
28,026
300 |
|
|
|
28,326 |
|
|
|
2,913
35,328 |
|
|
|
38,241 |
The notes form part of these financial statements
Page 6
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
BALANCE SHEET 31 DECEMBER 2022
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
87,211
CREDITORS
Amounts falling due within one year
5
(504)
NET CURRENT ASSETS
86,707
TOTAL ASSETS LESS CURRENT
LIABILITIES
86,707
NET ASSETS
86,707
FUNDS
6
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
fund
£
17,314
-
17,314
17,314
17,314 |
2022
Total
funds
£
104,525
(504)
104,021
104,021
104,021
86,707
17,314
104,021 |
2021
Total
funds
£
38,541
(300)
38,241
38,241
38,241
31,122
7,119
38,241 |
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
26 October 2023 and were signed on its behalf by:
A Ledgerton-Lynch - 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 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102) (effective
1January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicable in
theUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshave been
prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey 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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
2. RAISING FUNDS
Raising donations and legacies
Event costs
Support costs |
2022
£
8,430
58,340
66,770 |
2021
£
686
27,340 |
|
|
28,026 |
continued...
Page 8
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022nor for
the year ended 31 December 2021.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2022norfortheyear ended
31 December 2021.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
9
31,230
EXPENDITURE ON
Raising funds
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 |
Total
funds
£
31,239 |
|
28,026
300 |
|
28,326 |
|
2,913
35,328 |
|
38,241 |
continued...
Page 9
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
6.
MOVEMENT IN FUNDS
At 1/1/22
£
Unrestricted funds
General fund
31,122
Restricted funds
Restricted fund
7,119
TOTAL FUNDS
38,241
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
64,888
Restricted funds
Restricted fund
68,166
TOTAL FUNDS
133,054
Comparatives for movement in funds
At 1/1/21
£
Unrestricted funds
General fund
32,642
Restricted funds
Restricted fund
2,686
TOTAL FUNDS
35,328 |
|
2022
£
504
Net
movement
in funds
£
55,585
10,195
65,780
Resources
expended
£
(9,303)
(57,971)
(67,274)
Net
movement
in funds
£
(1,520)
4,433
2,913 |
2021
£
300
At
31/12/22
£
86,707
17,314
104,021
Movement
in funds
£
55,585
10,195
65,780
At
31/12/21
£
31,122
7,119
38,241 |
|
|
|
|
|
|
|
|
continued...
Page 10
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
9 |
(1,529) |
(1,520) |
Restricted funds |
|
|
|
Restricted fund |
31,230 |
(26,797) |
4,433 |
TOTAL FUNDS |
31,239 |
(28,326) |
2,913 |
A current year 12 months and prior year 12 months combined position is as follows:
|
|
|
Net |
|
|
|
|
movement |
At |
|
At 1/1/21 |
|
in funds |
31/12/22 |
|
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
|
General fund |
32,642 |
|
54,065 |
86,707 |
Restricted funds |
|
|
|
|
Restricted fund |
|
2,686 |
14,628 |
17,314 |
TOTAL FUNDS |
35,328 |
|
68,693 |
104,021 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS |
Incoming
resources
£
64,897
99,396
164,293 |
Resources
expended
£
(10,832)
(84,768)
(95,600) |
Movement
in funds
£
54,065
14,628
68,693 |
|
|
|
|
continued...
Page 11
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2022.
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 12
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Total incoming resources
EXPENDITURE
Raising donations and legacies
Event costs
Support costs
Management
Meeting costs
Travel and postage
Project costs
Website costs
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net income |
2022
£
133,054
133,054
8,430
-
216
57,971
-
58,187
153
504
67,274
65,780 |
2021
£
31,239 |
|
|
31,239
686
82
-
26,797
360 |
|
|
27,239
101
300 |
|
|
28,326 |
|
|
2,913 |
This page does not form part of the statutory financial statements
Page 13