```
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`**
**----- Start of picture text -----**
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
**----- End of picture text -----**
```
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
```