REGISTERED CHARITY NUMBER: 1171935
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024
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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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Cash Flow Statement |
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8 |
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Notes to the Cash Flow Statement |
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9 |
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Notes to the Financial Statements |
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15 |
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2024.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 2024
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
LFB continued committed to replace Andy Young through the full-time secondment of Ben Dotchin.
New website launched built by Andy Young.
FIREAIDcontinuedtoreceivecorporatefundingfromMSASafety(£30,000).Agreementapprovedin 2024
for MSA to continue corporate donation of £30,000 for the next 3 years.
FIREAIDcontinuedtoleadonequipmentdonationsacrosstheUK.Equipmentdonationsduring2024 were
delivered to Ukraine, Nepal, The Gambia, Ghana, Kenya, Tanzania, Zimbabwe and the Philippines.
OurworkinUkrainegrewthroughout2024withanotherlarge-scaleconvoyof29vehiclesandthousands of
piecesofequipmentbeingdeliveredinpartnershipwithFIA,HOandNFCC.Deliveringafurtherconvoyof 29
vehicles.
LaunchedourdocumentaryfilmonourworkinUkraineandheld2filmscreeningsthroughgrant funding
from the FIA Foundation.
Hosted senior members of the State Emergency Service of Ukraine in London.
OurpartnersdeliveredtrainingprogrammesinZimbabwe,Pakistan,Nepal,Macedonia,TheGambia and
Ghana.
ThepartnershipwithDubaiCivilDefencegrewwiththedonationof3newwildfirevehiclestoMorocco, Kenya
and Ghana.
Handover events held in Ghana for the vehicle. Others to follow in 2025.
A Successful fundraising event in the House of Lords raised just over £4,000.
DFDS donated the cost of the ferries for convoy 7 to FIRE AID resulting in a £6,000 donation.
Received corporation donations from various companies totally £4,500.
FIRE AID Vice Chair attended 2 UNRSC meetings, one in person in New York.
Attended AFOA conference, NR Training centre opening, ESS 2025.
FIRE AID, Dubai Civil Defence and Angloco won Collaboration of the Year at Excellence in Fire Awards.
10 Regional champions recruited.
Treasurer recruited.
Disciplinary and expenses policy written.
Agreement to engage with a consultant 2 days a week to work on FIRE AID development.
Agreement to engage with bid writer on an add hoc basis.
FINANCIAL REVIEW Financial position
FIRE AID has core funding from MSA Safety.
Project specific funding is secured separately by member organisations.
Page 2
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1171935
Principal address
90B Sunningvale Avenue
Westerham
Kent
TN16 3TT
Trustees
Mrs J Eason
I Greenman
M Sadiq
Ms H Jones
A Ledgerton-Lynch- resigned July 2025
C Black
M Fleckney- appointed 22.10.24
Chair / Vice Chair (Ex-officio)
D O'Neill MBE(Chair)
Mrs C Hoyland(Vice Chair)
Staff
A Young- Coordinator seconded from London Fire Brigade (resigned in 2024)
B Dotchin- Coordinator seconded from London Fire Brigade (appointed in 2024)
Page 3
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
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 8 August 2025 and signed on its behalf by:
M W Fleckney - 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 2024.
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
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody. I
canconfirmthatIamqualifiedtoundertaketheexaminationbecauseIamaregisteredmemberofCTA ACA
which is one of the listed bodies.
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
8 August 2025
Page 5
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
56,431
Investment income
3
339
Total
56,770
EXPENDITURE ON
Raising funds
4
46,948
Charitable activities
5
Scottish Emergency
-
Dubair Environmental Impact
-
Other
3,736
Total
50,684
NET INCOME
6,086
RECONCILIATION OF FUNDS
Total funds brought forward
106,310
TOTAL FUNDS CARRIED FORWARD
112,396 |
Restricted
funds
£
515,263
-
515,263
-
-
292,000
131,382
423,382
91,881
6,473
98,354 |
2024
Total
funds
£
571,694
339
572,033
46,948
-
292,000
135,118
474,066
97,967
112,783
210,750 |
2023
Total
funds
£
143,045
213 |
|
|
|
143,258 |
|
|
|
115,974
18,000
-
522 |
|
|
|
134,496 |
|
|
|
8,762
104,021 |
|
|
|
112,783 |
The notes form part of these financial statements
Page 6
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
BALANCE SHEET 31 DECEMBER 2024
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
113,596
CREDITORS
Amounts falling due within one year
10
(1,200)
NET CURRENT ASSETS
112,396
TOTAL ASSETS LESS CURRENT
LIABILITIES
112,396
NET ASSETS
112,396
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
funds
£
98,354
-
98,354
98,354
98,354 |
2024
Total
funds
£
211,950
(1,200)
210,750
210,750
210,750
112,396
98,354
210,750 |
2023
Total
funds
£
113,305
(522)
112,783
112,783
112,783
106,310
6,473
112,783 |
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon8August 2025
and were signed on its behalf by:
M W Fleckney - Trustee
The notes form part of these financial statements
Page 7
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period |
2024
£
98,306
98,306
339
339
98,645
113,305
211,950 |
2023
£
8,567 |
|
|
8,567 |
|
|
213 |
|
|
213 |
|
|
|
|
|
8,780
104,525 |
|
|
113,305 |
The notes form part of these financial statements
Page 8
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
1. |
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM |
OPERATING ACTIVITIES |
OPERATING ACTIVITIES |
|
|
2024 |
2023 |
|
|
£ |
£ |
|
Net income for the reporting period (as per the Statement of |
|
|
|
Financial Activities) |
97,967 |
8,762 |
|
Adjustments for: |
|
|
|
Interest received |
(339) |
(213) |
|
Increase in creditors |
678 |
18 |
|
Net cash provided by operations |
98,306 |
8,567 |
2.ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank
Total |
At 1/1/24
£
113,305
113,305
113,305 |
Cash flow
At 31/12/24
£
£
98,645
211,950
98,645
211,950
98,645
211,950 |
|
|
|
The notes form part of these financial statements
Page 9
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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. DONATIONS AND LEGACIES
DONATIONS AND LEGACIES |
|
|
|
2024 |
2023 |
|
£ |
£ |
Donations |
571,694 |
143,045 |
continued...
Page 10
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
3.
INVESTMENT INCOME
Bank account interest
4.
RAISING FUNDS
Raising donations and legacies
Event costs
Support costs
5.
CHARITABLE ACTIVITIES COSTS
Dubair Environmental Impact
6.
GRANTS PAYABLE
Scottish Emergency
Dubair Environmental Impact
7.
SUPPORT COSTS
Management
£
Raising donations and legacies
33,300
Other resources expended
133,852
167,152 |
Finance
£
72
-
72 |
2024
£
339
2024
£
13,576
33,372
46,948
2024
£
-
292,000
292,000
Governance
costs
£
-
1,266
1,266 |
|
2023
£
213
2023
£
529
115,445
115,974
Grant
funding of
activities
(see note
6)
£
292,000
2023
£
18,000
-
18,000
Totals
£
33,372
135,118
168,490 |
|
|
|
|
|
continued...
Page 11
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
8. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2024nor for
the year ended 31 December 2023.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2024norfortheyear ended
31 December 2023.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59,207
Investment income
213
Total
59,420
EXPENDITURE ON
Raising funds
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
funds
£
83,838
-
83,838
94,679
-
-
94,679
(10,841)
17,314
6,473 |
Total
funds
£
143,045
213 |
|
|
143,258 |
|
|
115,974
18,000
522 |
|
|
134,496 |
|
|
8,762
104,021 |
|
|
112,783 |
continued...
Page 12
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
11.
MOVEMENT IN FUNDS
At 1/1/24
£
Unrestricted funds
General fund
106,310
Restricted funds
Ukraine
6,473
Dubai Civil Defence
-
Nepal
-
Ghana
-
6,473
TOTAL FUNDS
112,783
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
56,770
Restricted funds
Ukraine
153,047
Dubai Civil Defence
353,494
Nepal
7,222
Ghana
1,500
515,263
TOTAL FUNDS
572,033 |
2024
£
1,200
Net
movement
in funds
£
6,086
32,417
56,494
2,768
202
91,881
97,967
Resources
expended
£
(50,684)
(120,630)
(297,000)
(4,454)
(1,298)
(423,382)
(474,066) |
2023
£
522
At
31/12/24
£
112,396
38,890
56,494
2,768
202
98,354
210,750
Movement
in funds
£
6,086
32,417
56,494
2,768
202
91,881
97,967 |
|
|
|
continued...
Page 13
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Ukraine
TOTAL FUNDS
Comparative net movement in funds, included in the above ar
Unrestricted funds
General fund
Restricted funds
Ukraine
TOTAL FUNDS |
At 1/1/23
£
86,707
17,314
104,021
e as follows:
Incoming
resources
£
59,420
83,838
143,258 |
Net
movement
in funds
£
19,603
(10,841)
8,762
Resources
expended
£
(39,817)
(94,679)
(134,496) |
At
31/12/23
£
106,310
6,473
112,783
Movement
in funds
£
19,603
(10,841)
8,762 |
|
|
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Ukraine
Dubai Civil Defence
Nepal
Ghana
TOTAL FUNDS |
At 1/1/23
£
86,707
17,314
-
-
-
17,314
104,021 |
Net
movement
in funds
£
25,689
21,576
56,494
2,768
202
81,040
106,729 |
At
31/12/24
£
112,396
38,890
56,494
2,768
202
98,354
210,750 |
|
|
|
|
continued...
Page 14
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
11. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
Unrestricted funds
General fund
Restricted funds
Ukraine
Dubai Civil Defence
Nepal
Ghana
TOTAL FUNDS |
Incoming
resources
£
116,190
236,885
353,494
7,222
1,500
599,101
715,291 |
Resources
expended
£
(90,501)
(215,309)
(297,000)
(4,454)
(1,298)
(518,061)
(608,562) |
Movement
in funds
£
25,689
21,576
56,494
2,768
202
81,040
106,729 |
|
|
|
|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
13. 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.
14. OUTSTANDING GUARANTEES/SECURED DEBTS
Thetrusteesconfirm,inaccordancewiththeCharitableIncorporatedOrganisation (General)
Regulations2012,thatattheyearendtheCIOdidnothaveanyoutstandingguaranteesto third
parties nor any debts secured on assets of the CIO.
Page 15