REGISTERED CHARITY NUMBER: 1171935
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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 2025
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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 12
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FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2025.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.
Theobjectivestobeachievedbyactingasacommunicationshubbetweenmemberorganisations and
donorsfortheprocurementofequipment,materialsandfunds,bypromotingtheworkof member
organisations,facilitatingpartnershipsandjointprojectswhereappropriateanddevelopmentof 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 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
LFBcommittedtothefull-timesecondmentofBenDotchinwhowillbecomethecharity's Operations
Manager.
Moved to an employment model, employing first employee.
Found a new warehouse in Sittingbourne, Kent.
Recruiting 2 new trustees.
FIREAIDcontinuedtoleadonequipmentdonationsacrosstheUK.Equipmentdonationsduring 2025
were delivered to Ukraine, Nepal, Ghana, Kenya, Pakistan and Morocco.
3 international training deployments were delivered; 2 in Nepal and 1 in Ukraine.
A strategy developed.
OurworkinUkrainegrewthroughout2025withanotherlarge-scaleconvoyof30vehiclesand thousands
of pieces of equipment being delivered in partnership with FIA, HO and NFCC.
Outside of this supported 2 other smaller convoys to Ukraine.
LaunchedourBraveMindsprogrammewhichprovidesfree,confidentialmentalhealthsupport to
ukrainian fire fighters delivered via a grant from the FIA Foundation.
ThepartnershipwithDubaiCivilDefencegrewwiththecharitywasinvitedtoDubaiinJanuaryto present
the joint project with DCD.
A successful fundraising event in the House of Lords raised just over £4,000.
Received corporation donations from various companies totalling £42,900.
FormedanewrelationshipwithdonorTellusthroughwhichthecharitywilldeliver34x4vehicles to
Ukraine in early 2026.
Corporate donation secured from North Fire Ltd to support FA insurance costs.
AttendingEmergencyservicesshow,DBTWarsaweventforrebuildingUkraine,UNRoad Safety
Ministerial meeting in Morocco.
3 more Regional champions recruited.
FINANCIAL REVIEW
Financial position
Reserves are shown in note 11 of the accounts.
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.
Page 2
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
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 organisations.
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
90B Sunningvale Avenue
Westerham
Kent
TN16 3TT
Trustees
D O'Neill MBE (Chair)
Mrs J Eason
I Greenman
M Sadiq
Ms H Jones
A Ledgerton-Lynch- resigned July 2025
C Black
M Fleckney
Ms E Le Moigne- appointed 20.06.25
Ms K Glen Holmes- appointed 20.06.25
Staff
Mrs C Hoyland- Head of Partnerships and Development (from 15.08.25)
B Dotchin- Coordinator seconded from London Fire Brigade
Independent Examiner
Abigail Page
CTA ACA
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
Page 3
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Approved by order of the board of trustees on 24 June 2026 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 2025.
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
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalisted body.
IcanconfirmthatIamqualifiedtoundertaketheexaminationbecauseIamaregisteredmemberof CTA
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
25 June 2026
Page 5
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
64,323
Investment income
2
314
Total
64,637
EXPENDITURE ON
Raising funds
3
25,445
Charitable activities
Dubair Environmental Impact
-
Other
61,428
Total
86,873
NET INCOME/(EXPENDITURE)
(22,236)
Transfers between funds
8
202
Net movement in funds
(22,034)
RECONCILIATION OF FUNDS
Total funds brought forward
112,396
TOTAL FUNDS CARRIED FORWARD
90,362 |
Restricted
funds
£
233,063
-
233,063
-
-
198,689
198,689
34,374
(202)
34,172
98,354
132,526 |
2025
Total
funds
£
297,386
314
297,700
25,445
-
260,117
285,562
12,138
-
12,138
210,750
222,888 |
2024
Total
funds
£
571,694
339 |
|
|
|
572,033 |
|
|
|
46,948
292,000
135,118 |
|
|
|
474,066 |
|
|
|
97,967
- |
|
|
|
97,967
112,783 |
|
|
|
210,750 |
The notes form part of these financial statements
Page 6
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
BALANCE SHEET
31 DECEMBER 2025
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
91,905
CREDITORS
Amounts falling due within one year
7
(1,543)
NET CURRENT ASSETS
90,362
TOTAL ASSETS LESS CURRENT
LIABILITIES
90,362
NET ASSETS
90,362
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
funds
£
132,526
-
132,526
132,526
132,526 |
2025
Total
funds
£
224,431
(1,543)
222,888
222,888
222,888
90,362
132,526
222,888 |
2024
Total
funds
£
211,950
(1,200)
210,750
210,750
210,750
112,396
98,354
210,750 |
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
24 June 2026 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
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
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.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charity's
pensionschemearechargedtotheStatementofFinancialActivitiesintheperiodtowhich they
relate.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
2025 |
2024 |
|
£ |
£ |
Bank account interest |
314 |
339 |
continued...
Page 8
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
3. RAISING FUNDS
Raising donations and legacies
Event costs
Support costs |
2025
£
13,714
11,731
25,445 |
2024
£
13,576
33,372 |
|
|
46,948 |
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2025 nor
for the year ended 31 December 2024.
Trustees' expenses
Trusteesreceivedreimbursementofexpensesduringtheyear.Theaggregateamountof these
expenses was £1,173 (2025: £nil).
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
|
2025 |
2024 |
Administrative |
1 |
- |
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
56,431
Investment income
339
Total
56,770
EXPENDITURE ON
Raising funds
46,948
Charitable activities
Dubair Environmental Impact
-
Other
3,736
Total
50,684
NET INCOME
6,086
RECONCILIATION OF FUNDS
Total funds brought forward
106,310 |
Restricted
funds
£
515,263
-
515,263
-
292,000
131,382
423,382
91,881
6,473 |
Total
funds
£
571,694
339 |
|
|
572,033 |
|
|
46,948
292,000
135,118 |
|
|
474,066 |
|
|
97,967
112,783 |
continued...
Page 9
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD
112,396
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
Net
movement
At 1/1/25
in funds
£
£
Unrestricted funds
General fund
112,396
(22,236)
Restricted funds
Ukraine
38,890
35,082
Dubai Civil Defence
56,494
357
Nepal
2,768
(1,065)
Ghana
202
-
98,354
34,374
TOTAL FUNDS
210,750
12,138
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
64,637
Restricted funds
Ukraine
230,206
Dubai Civil Defence
357
Nepal
2,500
233,063
TOTAL FUNDS
297,700 |
|
|
|
|
|
continued...
Page 10
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Ukraine
Dubai Civil Defence
Nepal
Ghana
TOTAL FUNDS |
At 1/1/24
£
106,310
6,473
-
-
-
6,473
112,783 |
Net
movement
in funds
£
6,086
32,417
56,494
2,768
202
91,881
97,967 |
At
31/12/24
£
112,396
38,890
56,494
2,768
202
98,354
210,750 |
|
|
|
|
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Ukraine
Dubai Civil Defence
Nepal
Ghana
TOTAL FUNDS |
Incoming
resources
£
56,770
153,047
353,494
7,222
1,500
515,263
572,033 |
Resources
expended
£
(50,684)
(120,630)
(297,000)
(4,454)
(1,298)
(423,382)
(474,066) |
Movement
in funds
£
6,086
32,417
56,494
2,768
202
91,881
97,967 |
|
|
|
|
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 1/1/24
£
106,310
6,473
-
-
-
6,473
112,783 |
Net
movement
in funds
£
(16,150)
67,499
56,851
1,703
202
126,255
110,105 |
Transfers
between
funds
£
202
-
-
-
(202)
(202)
- |
At
31/12/25
£
90,362
73,972
56,851
1,703
-
132,526
222,888 |
|
|
|
|
|
continued...
Page 11
FIRE AID & INTERNATIONAL DEVELOPMENT CIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
8. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
Restricted funds
Ukraine
Dubai Civil Defence
Nepal
Ghana
TOTAL FUNDS |
Incoming
resources
£
121,407
383,253
353,851
9,722
1,500
748,326
869,733 |
Resources
expended
£
(137,557)
(315,754)
(297,000)
(8,019)
(1,298)
(622,071)
(759,628) |
Movement
in funds
£
(16,150)
67,499
56,851
1,703
202
126,255
110,105 |
|
|
|
|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
10. 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.
11. OUTSTANDING GUARANTEES/SECURED DEBTS
Thetrusteesconfirm,inaccordancewiththeCharitableIncorporatedOrganisation (General)
Regulations2012,thatattheyearendtheCIOdidnothaveanyoutstandingguaranteesto third
parties nor any debts secured on assets of the CIO.
Page 12