REGISTERED CHARITY NUMBER: 1171935
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
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 2023
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Report of the Trustees |
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to |
4 |
Independent Examiner's Report |
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5 |
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Statement of Financial Activities |
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6 |
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Balance Sheet |
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7 |
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Notes to the Financial Statements |
8 |
to |
12 |
Detailed Statement of Financial Activities |
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13 |
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FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2023.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.
Theobjectivestobeachievedbyactingasacommunicationshubbetweenmemberorganisationsand donors
fortheprocurementofequipment,materialsandfunds,bypromotingtheworkofmember organisations,
facilitatingpartnershipsandjointprojectswhereappropriateanddevelopmentofbestpracticeguidance 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 2023
ACHIEVEMENT AND PERFORMANCE
Charitable activities
LFB continued to second a member of staff to FIRE AID full-time (Andy Young).
FIRE AID recruited a social media expert seconded from Scrumptious consultancy. (Beth Wright).
5xnewTrusteeswererecruited(CameronBlack,JaneEason,HeatherJones,AndrewLedgerton-Lynch and
Mehrban Sadiq).
1 x new Chair recruited (David O'Neill).
1 x Vice Chair recruited (Claire Hoyland).
AndyYoungsetupaWiseBankaccountwhichallowsFIREAIDmemberstohaveapaymentcardand to
make online transactions. Cameron Black was added onto banking as signatory.
AndyYoungbeganworkonnewFIREAIDwebsite.Buildingonthe'donations'pageaddedduring2022 and
video content added throughout 2023
A JustGiving page was set up for FIRE AID projects in Ukraine and Nepal.
FIREAIDcontinuedtoreceivecorporatefundingfromMSASafety($30,000).Agreementapproved in
December 2023 for MSA to continue corporate donation of $30,000 for the next 3 years.
FIREAIDalsoreceivedmatchfundingfromtheEuropeanBankforReconstructionandDevelopment (EBRD).
ThisincomeisspecificallyallocatedtoSERAfordeliveryof2x4x4trucksand1,500setsofPPEwhich were
delivered in June and November retrospectively.
FIREAIDcontinuedtoleadonequipmentdonationstoUkraineinpartnershipwithFIA,HOand NFCC.
Deliveringafurtherconvoyof25vehiclesandseparatedonationofwaterrescueequipmentandboats in
response to the Kakhovka Dam disaster.
AswellasrespondingtotheUkrainecrisisFIREAIDmembershavedeliveredprojectsinGhana, Macedonia,
the Philippines, the Gambia, Nepal, Lebanon, Zimbabwe, the Maldives and Cape Verde.
EquipmentdonationsreceivedfromScottishFRS,HampshireFRS,SouthWalesFRS,MerseysideFRS, Tyne
andWearFRS,AvonFRS,StaffordshireFRS,CumbriaFRS,NorthWalesFRS,WestYorkshireFRS, North
Yorkshire FRS, MSA safety.
FIREAIDbroughttogethervolunteersfromOperationFlorian,LFB,SESHAAandWFStodeliver equipment
donations in multiple projects.
FIREAIDattendedinternationalmeetingsinPolandwithHeadofStateEmergencyServiceofUkraine and
Polish FRS to discuss our international collaboration.
FIREAIDranajointcarwashcampaignwithFireFightersCharitytoraisefundstobringUkrainian fire
fighters to the UK for rehabilitation. £4,000 raised for FIRE AID with match £4,000 going to FFC.
FIRE AID attended international conference in Germany alongside member Operation Florian.
FIREAIDalsoattended2meetingsoftheAPPGFireGrouptopromoteitsworkandrequestgovernment core
funding.
FIREAIDledonanew'AssetDisposalPolicy'forFRS.MeetingwithFireMinistertodiscussarrangedfor early
2024.
FIRE AID Vice Chair attended 3 UNRSC meetings.
Page 2
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
FIREAIDanditsmembersfeaturedonBBCBreakfast,andvariouslocalBBCnewsoutlets;Kent, Northwest
andSouthWalestonameafew.MentionedonEurovisionstagefollowingtheUkraineequipment donations
coincidingwithEurovisioninLiverpool(hostedonbehalfofUkraine).FeaturedonThisMorningand several
local ITV outlets.
HeldafundraisingeventinpartnershipwithFIAandAnglocoduringEmergencyServicesShow in
Birmingham raising £2,400.
AttendedmeetingswithFrenchcustomstocontinueinternationalcooperationandmaintain great
relationships built over the last 3 years.
FINANCIAL REVIEW
Financial position
FIRE AID has core funding from 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 ofTrustees 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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1171935
Principal address
Crowborough Community Fire Station
Beacon Road
Crowborough
East Sussex
TN6 1AF
Page 3
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Mrs E MacLennan-resigned 24.07.23
G Bennett-resigned 24.07.23
A Wilson-resigned 01.01.23
Mrs J Eason
I Greenman
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
Chair / Vice Chair (Ex-officio)
J Fitzpatrick- resigned 24.07.23 (Chair)
D O'Neill MBE- appointed 24.07.23 (Chair)
Mrs C Hoyland- appointed 24.07.23 (Vice Chair)
Staff
A Young-Full time Coordinator
Independent Examiner
Abigail Page
CTA ACA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
Approved by order of the board of trustees on 10 April 2024 and signed on its behalf
by:
Mrs C Hoyland - Vice Chair
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 2023.
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
10 April 2024
Page 5
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59,207
Investment income
2
213
Total
59,420
EXPENDITURE ON
Raising funds
3
21,295
Charitable activities
Scottish Emergency
18,000
Other
522
Total
39,817
NET INCOME/(EXPENDITURE)
19,603
RECONCILIATION OF FUNDS
Total funds brought forward
86,707
TOTAL FUNDS CARRIED FORWARD
106,310 |
Restricted
fund
£
83,838
-
83,838
94,679
-
-
94,679
(10,841)
17,314
6,473 |
2023
Total
funds
£
143,045
213
143,258
115,974
18,000
522
134,496
8,762
104,021
112,783 |
2022
Total
funds
£
133,054
- |
|
|
|
133,054 |
|
|
|
66,770
-
504 |
|
|
|
67,274 |
|
|
|
65,780
38,241 |
|
|
|
104,021 |
The notes form part of these financial statements
Page 6
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
BALANCE SHEET 31 DECEMBER 2023
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
106,832
CREDITORS
Amounts falling due within one year
6
(522)
NET CURRENT ASSETS
106,310
TOTAL ASSETS LESS CURRENT
LIABILITIES
106,310
NET ASSETS
106,310
FUNDS
7
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
fund
£
6,473
-
6,473
6,473
6,473 |
2023
Total
funds
£
113,305
(522)
112,783
112,783
112,783
106,310
6,473
112,783 |
2022
Total
funds
£
104,525
(504)
104,021
104,021
104,021
86,707
17,314
104,021 |
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ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon10April 2024
and were signed on its behalf by:
Mrs C Hoyland - Vice Chair
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 2023
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.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
|
2023 |
2022 |
|
|
£ |
£ |
|
Bank account interest |
213 |
|
- |
continued...
Page 8
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
3. RAISING FUNDS
Raising donations and legacies
Event costs
Support costs |
2023
£
529
115,445
115,974 |
2022
£
8,430
58,340 |
|
|
66,770 |
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023nor for
the year ended 31 December 2022.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2023norfortheyear ended
31 December 2022.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
64,888
EXPENDITURE ON
Raising funds
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 |
Total
funds
£
133,054 |
|
|
66,770
504 |
|
|
67,274 |
|
|
65,780
38,241 |
|
|
104,021 |
continued...
Page 9
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
7.
MOVEMENT IN FUNDS
At 1/1/23
£
Unrestricted funds
General fund
86,707
Restricted funds
Restricted fund
17,314
TOTAL FUNDS
104,021
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
59,420
Restricted funds
Restricted fund
83,838
TOTAL FUNDS
143,258
Comparatives for movement in funds
At 1/1/22
£
Unrestricted funds
General fund
31,122
Restricted funds
Restricted fund
7,119
TOTAL FUNDS
38,241 |
2023
£
522
Net
movement
in funds
£
19,603
(10,841)
8,762
Resources
expended
£
(39,817)
(94,679)
(134,496)
Net
movement
in funds
£
55,585
10,195
65,780 |
2022
£
504
At
31/12/23
£
106,310
6,473
112,783
Movement
in funds
£
19,603
(10,841)
8,762
At
31/12/22
£
86,707
17,314
104,021 |
|
|
|
continued...
Page 10
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
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
£
64,888
68,166
133,054 |
Resources
expended
£
(9,303)
(57,971)
(67,274) |
Movement
in funds
£
55,585
10,195
65,780 |
|
|
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS |
At 1/1/22
£
31,122
7,119
38,241 |
Net
movement
in funds
£
75,188
(646)
74,542 |
At
31/12/23
£
106,310
6,473
112,783 |
|
|
|
|
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS |
Incoming
resources
£
124,308
152,004
276,312 |
Resources
expended
£
(49,120)
(152,650)
(201,770) |
Movement
in funds
£
75,188
(646)
74,542 |
|
|
|
|
continued...
Page 11
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
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 12
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Bank account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Event costs
Charitable activities
Grants to institutions
Support costs
Management
Travel and postage
Project costs
Website costs
Co-ordinator Salary
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net income |
2023
£
143,045
213
143,258
529
18,000
685
94,679
432
19,583
115,379
66
522
134,496
8,762 |
2022
£
133,054
- |
|
|
133,054
8,430
-
216
57,971
-
- |
|
|
58,187
153
504 |
|
|
67,274 |
|
|
65,780 |
This page does not form part of the statutory financial statements
Page 13