Charity no. 1176033 

## **citizenAID** 

# **Report and Unaudited Financial Statements 31 March 2021** 



## **citizenAID** 

## **Reference and administrative details** 

|**For theyear ended 31 March 2021**|**For theyear ended 31 March 2021**||
|---|---|---|
|**Charity number**|1176033||
|**Registered office and**|The Workspace||
|**operational address**|All Saints Road||
||Wolverhampton||
||WV2 1EL||
|**Trustees**|The trustees who served during the year and up to the date of this report||
||were as follows:||
||Nigel Barraclough|appointed 11 Dec 2020|
||Steven Bray|appointed 11 Dec 2020|
||Matthew Fernley||
||Aurelie Hay-David|appointed 14 June 2021|
||Timothy Hodgetts|Chair until 1 April 2021|
||Andrew Ormerod|appointed 11 Dec 2020|
||Sir Keith Porter||
||Andrew Thurgood|Chair from 1 April 2021|
|**Bankers**|Unity Bank||
||PO Box 7193||
||Planetary Road||
||Willenhall||
||WV1 9DG||
|**Professional advisors**|Stone King LLP||
||13 Queen Square||
||Bath||
||BA1 2HJ||
|**Independent examiners**|Godfrey Wilson Limited||
||Chartered accountants and statutory auditors||
||5th Floor Mariner House||
||62 Prince Street||
||Bristol||
||BS1 4QD||



1 



## **citizenAID** 

## **Report of the Trustees** 

## **For the year ended 31 March 2021** 

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's governing document and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019). 

## **Structure, governance and management** 

citizenAID is a Charitable Incorporated Organisation (CIO) and is the sole shareholder of the subsidiary company, citizenAID Ltd. 

Three of the eight trustees are senior clinicians, with a long career friendship and established professional relationship in developing novel education principles and national training solutions in the field of pre-hospital emergency care (both civilian and military). These trustees have extensive experience dealing with major trauma, and specifically injuries from conflict and combat. They share a philanthropic desire to spread this understanding for wider public benefit. New trustees have been appointed and have strengthened our access to competencies that the existing trustees either do not have the capacity to deliver or are specifically required to enhance the existing team. 

The non-clinical trustees provide wider support to the charity in the following manner: 

- financial and strategic expertise; 

- sales and marketing expertise; and 

- on-line learning expertise. 

## Staff 

The charity employs an operations manager to coordinate the day-to-day activities of citizenAID. A bookkeeper provides part time support to routine financial management, and the charity has part time support to manage its social media communications. 

## Volunteers 

citizenAID has a network of volunteer ambassadors (ad hominem). These are individuals with expertise in pre-hospital emergency care or aspects of public resilience, or who, through personal experience, hold a particularly strong advocacy for the charity’s cause. They are appointed after due diligence. Functionally, they are regional or organisational champions for the charity with the expectation of being able to contribute a positive strategic effect. There is no specific ceiling on the number of ambassadors. 

citizenAID has appointed Volunteer Instructors (VI’s), who are given access to free electronic training materials to pass on the core messages of the charity within their community at a local level. These VI’s are appointed after due diligence, following an open opportunity advertised on social media (noncompetitive, as there is no ceiling to the number of VI’s). 

## **Objectives and activities** 

## Charitable objects 

The advancement of health and saving of lives for the public benefit by such means as the trustees think fit and, but not exclusively by: 

1. Providing free to access information, outlining a simple, logical system of immediate actions designed to guide the public to react safely, to pass effective messages to the emergency services, to prioritise the injured and to give lifesaving first aid, known as the citizenAID pocket guide; and 

2 



## **citizenAID** 

## **Report of the Trustees** 

## **For the year ended 31 March 2021** 

2. Providing training and education on life saving first aid techniques in mass casualty situations, learning from the experiences of military and civilian clinicians. 

The main activities undertaken to meet this purpose are: 

- To create public preparedness through an accessible smartphone app and Pocket Guide; 

- To enhance public preparedness through materials to assist in citizenAID familiarisation; 

- To deliver accredited training for higher risk audiences; 

- To enable internationalisation for wider public health benefit; 

- To measure the impact of the initiative and adapt to changing needs; 

- To develop novel treatment and training devices that are cost effective for a public audience; and 

- ▪ To create low-cost, effective individual and collective branded equipment to be immediately available at the scene providing a stop the bleed solution where none previously existed. 

citizenAID delivers public benefit in accordance with the Charity Commission’s guidance on charitable purposes in the following ways: 

- The advancement of education is delivered through freely available electronic information which is designed to support the development of individual capabilities, competences, skills and understanding; 

- Free offerings: 

   - an app 

   - a website 

   - explainer videos 

   - slide-based teaching material; 

- Products for purchase: 

   - a paper Pocket Guide 

   - a collection of children’s books; 

- The advancement of health or the saving of lives: citizenAID provides specific knowledge and understanding on how the public can save lives after a deliberate attack, whilst waiting for the emergency services. This includes best evidence-based first aid guidelines and development of low-cost public equipment to improve accessibility to life-saving interventions in the immediate aftermath of an attack; and 

- The advancement of citizenship or community development: citizenAID is freely accessible by all citizens to broadly enhance public resilience. 

## **Achievements and performance** citizenAID & Manchester Arena bombing enquiry 

citizenAID’s then-Chair of Trustees, Brigadier General Tim Hodgetts, gave evidence on 1 March 2021, on day 68 of the Inquiry. A full transcript is available. In advance of the oral evidence, Timothy Hodgetts provided written evidence that detailed the clinical and academic literature underpinning the concepts and treatment guidelines within the citizenAID system. This evidence draws on the serial innovation of the citizenAID authors to advance pre-hospital immediate care education and practice, to re-set the treatment paradigm for the severely injured, and to develop an international systematic approach to managing multiple casualties. In his evidence, Timothy Hodgetts was guided through his experience of progressively transforming combat casualty care outcomes within the military environment over the last 25 years and specifically provided the evidence to support the use of tourniquets to prevent avoidable death from limb bleeding, and the resistance to changing the prevailing false narrative that tourniquets should not be used. 

3 



## **citizenAID** 

## **Report of the Trustees** 

## **For the year ended 31 March 2021** 

## Partnership working with St John Ambulance 

citizenAID is looking to develop a partnership with St John Ambulance to further extend its ability to communicate its key messages. The following principles have been set out as targets to aim for during 2021/22: 

- Collaborate on furthering the aims of both organisations by including citizenAID course content in appropriate current SJA courses and qualifications that SJA delivers both face-to-face, as part of a blended course and self-directed online courses; 

- Work together to include citizenAID course content into future SJA products including new courses, qualifications, and digital products; 

- Work together in the production and sale of life saving kits; and 

- Work together on areas of mutual and beneficial interest. 

## 6 new volunteers 

- Joe Brooks; 

- Christopher Green; 

- Jake Lander; 

- Mike Love; 

- Richard Newton; and 

- Shan Veillard-Thomas. 

## Website redevelopment 

The website maintains a sound presence with no outages during the 2020-2021. The online store continues to provide as steady stream of income to citizenAID. Both elements are designed and managed by one of the trustees (Andrew Thurgood pro bono). 

## citizenAID and Trauma Care 

One of the trustees (Andrew Thurgood) of citizenAID was able to present to Trauma Care through one of its regular on-line webinars promoting citizenAID. This was hugely successful and generated lots of interest for the charity. 

## Joint working with Tytek Medical 

Product development has been a key strategy and is vital to support the aims of the charity. Together with Matt Eccles from Tytek Medical UK, several new and innovative products are now available through our on-line store. The main objectives being to produce good quality and appropriate products at affordable cost to the public as part of our charitable aims to empower the public to save lives. 

## 2 new suppliers of citizenAID products 

- Tytek Medical Products; and 

- JAX First Aid. 

## Registered supplier with Savills and Trafford Centre 

The process to register citizenAID as a supplier started in March 2021 and was completed June 2021. 

Police Scotland’s continual roll out of our educational material 

Police Scotland have been very active in schools across their region and have placed a number of orders for our book Moggy’s Coming. Total orders to date, 120 copies, of which 80 were sold in the year ending March 2021. 

4 



## **citizenAID** 

## **Report of the Trustees** 

## **For the year ended 31 March 2021** 

## Partnership working with Denmark and Nordic First Aid, Marion Frederiksen 

Marion Frederiksen has been an avid supporter of citizenAID for a number of years, initially when she worked as a procurement manager for a large First Aid supplier in Denmark. In 2020 she set up her own company, Nordic First Aid, concentrating on both products and training. Marion continues to support citizenAID and has placed several orders for our TK+. 

Positive and progressive negotiations with Tim Bryant, Thailand and First Aid Training Bangkok Development is ongoing within country with links being developed between various organisations in Thailand. The pandemic has impacted upon the speed of this development but not stopped it. 

## Joint working with Wigan Council in relation to educational material and public awareness 

John Harding, Councillor at Wigan Council, has been following the progress of the Manchester Arena Enquiry and was impressed with Tim Hodgetts presentation. John was aware of citizenAID prior to the presentation and had contacted us earlier in the year. He is keen to introduce the principles of citizenAID across all schools in the Wigan area. Going forward we are in discussion in relation to a Public Safety Event, where citizenAID will be invited to promote the App and product ranges to the general public. Discussions are continuing and it is envisaged that a full programme of events will take place 2021/22. 

- Advisory Counter Terrorism Awareness & Mobilisation, Counter Terrorism Policing 

The business premises of public and private sector organisations are ideally suited to locating equipment in areas to which the public have access. These first aid kits, for use by any person regardless of their level of training, supports the treatment of life-threatening injuries and will significantly enhance an organisation's first aid preparedness, increase the first aid resilience amongst the public and ultimately, improve the survivability of a person with life threatening injuries. 

citizenAID was approached to work collaboratively with the Counter Terrorism Awareness & Mobilisation, Counter Terrorism Policing and develop generic public messaging package around this equipment. A great deal of work was put in place to develop the material and we have been successful in influencing this major piece of national work. 

## **Corporate support** 

1. WaterJel – WaterJel continue to support citizenAID, but this was being reviewed due to a corporate restructuring. We are extremely grateful for their long support for the charity; 

2. Mayer Brown LLP – We continue to be enormously grateful to the legal team from Mayer Brown LLP which is advising citizenAID Ltd on negotiations to disengage from citizenAID North America. They are working on a pro-bono basis and their contribution for the financial year would have amounted to over US$100,000; 

3. Emergency Services Show – We thank the event organisers for their kind support in providing a stand to citizenAID. Enabling citizenAID Ltd to trade and support the charity; 

4. Clarion Events – Our thanks go to David Townsend of Clarion Events, who have and continue to support citizenAID by providing free exhibition space at their Expo event in London; and 

5. Trauma Care – Again very grateful for the support Trauma Care offer citizenAID in providing a free stand at their events. 

5 



## **citizenAID** 

## **Report of the Trustees** 

## **For the year ended 31 March 2021** 

## **Financial review** 

The charity recorded total income of £26,010 for the financial year ending 31 March 2021. Once again, we were indebted to the support of Water-Jel Technologies, which was a major contributor. We would also like to acknowledge the ongoing support of Mayer Brown LLP which agreed to act on our behalf on a pro-bono basis to negotiate regarding a licensing matter. 

Expenses for the year totalled £31,902 giving an operating loss of £5,892. Given the impacts of the pandemic, we were able to lower our overheads by giving up our office space, which helped to lower outgoings for the period. 

Our Tourni-Key PLUS product continued to sell well during the year but issues associated with the pandemic and its impact on supply chains raised the cost structure and delayed the launch of the rest of our equipment range. Nevertheless, subsequent to the period, we were able to successfully launch the Station and Pouch products. 

We are still feeling the impact of Covid-19 on our sales, although with the new product launches, citizenAID Ltd has signed a number of material product supply contracts for FY22 which should provide enough funds to support the charity’s work in the near term. 

We plan to continue to keep costs at a minimum and will not embark on any major projects until such time as operating conditions improve. 

## **Going concern** 

Given the ongoing effects of the COVID-19 pandemic on the charity, the trustees have considered the impact of this issue on the charity’s current and future financial position. The charity holds unrestricted cash of £17,509 at the end of the period. Going forward, the trustees believe that the bulk of income for the charity will be derived from donations from citizenAID Ltd, which will be possible given the recent demand for our equipment range. They therefore consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been prepared on the going concern basis. 

## **Risk statement** 

The board of trustees regularly reviews major risks to which the charity is exposed. Where appropriate, systems are put in place to mitigate these risks. 

## **Covid-19 impact** 

The COVID-19 pandemic and the reaction to it has caused numerous operational issues for the charity, including: 

- The ability to fundraise, including events being postponed or direct debits/memberships cancelled by donors; 

- Access to beneficiaries/conferences with social-distancing measures in place; 

- An increase in demand from beneficiaries; and 

- ▪ Staff sickness and absences. 

citizenAID has maintained a steady course through the first year of the pandemic. Social-distancing measures have inevitably had a knock-on effect on both maintaining effective governance and internal controls within citizenAID. We have ensured that through regular communication via videoconferencing software we have been able to support all areas. 

6 



## **citizenAID** 

## **Report of the Trustees** 

## **For the year ended 31 March 2021** 

## **Statement of responsibilities of the trustees** 

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and accounting estimates that are reasonable and prudent; 

- ▪ state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Members of the charity have no liability to contribute to the assets of the charity and no personal responsibility for settling its debts and liabilities in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. 

## **Independent examiners** 

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity. 

Approved by the trustees on 14 December 2021 and signed on their behalf by 


Andrew Thurgood (Chair) 

7 



## **Independent examiner's report** 

## **To the trustees of** 

## **citizenAID** 

I report to the trustees on my examination of the accounts of citizenAID (the CIO) for the year ended 31 March 2021, which are set out on pages 10 to 19. 

## **Responsibilities and basis of report** 

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention 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 CIO 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. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


## Date: 14 December 2021 **Laura Richards ACA Member of the ICAEW** 

For and on behalf of: 

## **Godfrey Wilson Limited** 

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD 

8 



## **citizenAID** 

## **Statement of financial activities** 

## **For the year ended 31 March 2021** 

|Note<br>**Income from:**<br>Donations<br>3<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>**Total expenditure**<br>5<br>**Net income / (expenditure)**<br>Transfers between funds<br>**Net movement in funds**<br>6<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**|Restricted<br>Unrestricted<br>£<br>£<br>-<br>26,010<br>-<br>26,010<br>-<br>3,824<br>-<br>28,078<br>-<br>31,902<br>-<br>(5,892)<br>-<br>-<br>-<br>(5,892)<br>-<br>43,253<br>-<br>37,361|**2021**<br>**Total**<br>**£**<br>**26,010**<br>**26,010**<br>**3,824**<br>**28,078**<br>**31,902**<br>**(5,892)**<br>**-**<br>**(5,892)**<br>**43,253**<br>**37,361**|2020<br>Total<br>£<br>26,213|
|---|---|---|---|
||||26,213|
||||6,194<br>30,515|
||||36,709|
||||(10,496)<br>-|
||||(10,496)<br>53,749|
||||43,253|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts. 

9 



## **citizenAID** 

## **Balance sheet** 

## **As at 31 March 2021** 

|Note<br>**Fixed assets**<br>Investments<br>9<br>**Current assets**<br>Debtors<br>10<br>Cash at bank and in hand<br>**Liabilities**<br>Creditors: amounts falling due within 1 year<br>11<br>**Net current assets**<br>**Net assets**<br>12<br>**Funds**<br>13<br>Restricted funds<br>Unrestricted funds:<br>General funds<br>**Total charity funds**|**£**<br>**22,278**<br>**17,509**<br>**39,787**<br>**2,526**|**2021**<br>**£**<br>**100**<br>**37,261**<br>**37,361**<br>**-**<br>**37,361**<br>**37,361**|2020<br>£<br>100<br>22,189<br>23,393|
|---|---|---|---|
||||45,582<br>2,429|
||||43,153|
||||43,253|
||||-<br>43,253|
||||43,253|



Approved by the trustees on 14 December 2021 and signed on their behalf by 


Andrew Thurgood (Chair) 

10 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

## **1. Accounting policies** 

## **a) Basis of preparation** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

citizenAID meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. 

The charity has a wholly owned trading subsidiary, citizenAID Limited. In accordance with section 139 of the Charities Act 2011, the charity has taken advantage of the exemption to prepare consolidated accounts. 

## **b) Going concern basis of accounting** 

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. However, the COVID-19 pandemic has had a profound impact on the global economy, and has in turn affected the charity. The trustees have considered the impact of this issue on the charity’s current and future financial position. The charity holds unrestricted, general reserves of £37,361 of which £17,509 is held in cash. The trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. 

## **c) Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

## **d) Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank. 

## **e) Funds accounting** 

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. 

11 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

## **1. Accounting policies (continued)** 

## **f) Expenditure and irrecoverable VAT** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **g) Allocation of support and governance costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of direct costs, as follows: 

||**2021**|2020|
|---|---|---|
|Raising funds|**12.0%**|16.9%|
|Charitable activities|**88.0%**|83.1%|



## **h) Investments** 

Investments in the trading subsidiary are measured at cost less impairment. 

## **i) Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **j) Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **k) Creditors** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **l) Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## **m) Accounting estimates and key judgements** 

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

12 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

## **1. Accounting policies (continued)** 

## **m) Accounting estimates and key judgements (continued)** 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. 

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements. 

## **2. Prior period comparatives: statement of financial activities** 

|**Income from:**<br>Donations<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>**Total expenditure**<br>**Net income / (expenditure)**<br>Transfers between funds<br>**Net movement in funds**<br>**3.**<br>**Income from donations**<br>**Grants > £5,000:**<br>Water Jel Europe LLP<br>**Donations:**<br>Other donations<br>**Total income from donations**|Restricted<br>£<br>£<br>-<br>26,213<br>-<br>26,213<br>4,254<br>1,940<br>13,668<br>16,847<br>17,922<br>18,787<br>(17,922)<br>7,426<br>539<br>(539)<br>(17,383)<br>6,887<br>Restricted<br>£<br>£<br>-<br>26,000<br>-<br>10<br>-<br>26,010<br>Unrestricted<br>Unrestricted|**2020**<br>**Total**<br>**£**<br>**26,213**|
|---|---|---|
|||**26,213**|
|||**6,194**<br>**30,515**|
|||**36,709**|
|||**(10,496)**<br>**-**|
|||**(10,496)**|
|||**2021**<br>**Total**<br>**£**<br>**26,000**<br>**10**|
|||**26,010**|



13 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

|**3.**<br>**Income from donations (continued)**<br>**Prior period comparative**<br>**Grants > £5,000:**<br>Water Jel Europe LLP<br>**Donations:**<br>Birmingham student event<br>Gifts in kind *<br>**Total income from donations**|Restricted<br>£<br>£<br>-<br>24,000<br>-<br>113<br>-<br>2,100<br>-<br>26,213<br>Unrestricted|**2020**<br>**Total**<br>**£**<br>**24,000**<br>**113**<br>**2,100**|
|---|---|---|
|||**26,213**|



* Gifts in kind comprise donated event stand hire. 

## **4. Government grants** 

The charity did not receive any government grants in this or the prior period of accounts. 

14 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

## **5. Total expenditure** 

|**Total expenditure**|||
|---|---|---|
|Raising<br>funds<br>£<br>Accountancy and bookkeeping<br>-<br>Bank charges<br>-<br>Merchandise and awareness raising<br>-<br>PR and marketing<br>-<br>Staff costs (note 8)<br>2,097<br>Software costs<br>-<br>Rent and office costs<br>-<br>**Sub-total**<br>2,097<br>Allocation of support and governance costs<br>1,727<br>**Total expenditure**<br>**3,824**<br>Total governance costs were £1,800 (2020: £2,040).<br>**Prior period comparative**<br>Raising<br>funds<br>£<br>Accountancy and bookkeeping<br>-<br>Bank charges<br>-<br>Merchandise and awareness raising<br>-<br>PR and marketing<br>-<br>Staff costs (note 8)<br>3,568<br>Software costs<br>-<br>Rent and office costs<br>-<br>Travel<br>-<br>Legal fees<br>-<br>**Sub-total**<br>3,568<br>Allocation of support and governance costs<br>2,626<br>**Total expenditure**<br>**6,194**|Charitable<br>activities<br>£<br>£<br>-<br>3,681<br>-<br>140<br>180<br>-<br>540<br>1,260<br>14,681<br>4,195<br>-<br>237<br>-<br>4,891<br>15,401<br>14,404<br>12,677<br>(14,404)<br>**28,078**<br>**-**<br>Charitable<br>activities<br>£<br>£<br>-<br>3,799<br>-<br>72<br>4,085<br>-<br>577<br>1,346<br>10,702<br>3,568<br>-<br>239<br>-<br>5,660<br>2,211<br>552<br>-<br>330<br>17,575<br>15,566<br>12,940<br>(15,566)<br>**30,515**<br>**-**<br>Support and<br>governance<br>costs<br>Support and<br>governance<br>costs|**2021**<br>**Total**<br>**£**<br>**3,681**<br>**140**<br>**180**<br>**1,800**<br>**20,973**<br>**237**<br>**4,891**|
|||**31,902**<br>-|
|||**31,902**|
|||**2020**<br>**Total**<br>**£**<br>**3,799**<br>**72**<br>**4,085**<br>**1,923**<br>**17,838**<br>**239**<br>**5,660**<br>**2,763**<br>**330**|
|||**36,709**<br>**-**|
|||**36,709**|



15 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

**6. Net movement in funds** 

This is stated after charging: 

|Trustees' remuneration<br>Trustees' reimbursed expenses<br>Independent examiners' remuneration (including VAT)|**2021**<br>**£**<br>**Nil**<br>**Nil**<br>**1,800**|2020<br>£<br>Nil<br>308<br>2,040|
|---|---|---|



In the prior year, one trustee was reimbursed for travel costs to meetings and conferences. 

## **7. Staff costs and numbers** 

Staff costs were as follows: 

|Salaries and wages|**2021**<br>**£**<br>**20,973**|2020<br>£<br>17,838|
|---|---|---|



The key management personnel of the charity comprise the trustees. The trustees did not receive any remuneration or employee benefits for their role in the current or prior year. 

The average staff head count is one (2020: one). 

## **8. Taxation** 

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

## **9. Investments** 

|100 ordinary £1 shares in citizenAID Limited|**2021**<br>**£**<br>**100**|2020<br>£<br>100|
|---|---|---|



The investment represents 100% of the issued share capital of citizenAID Limited (company registration no. 10315303). The company undertakes non-charitable trading activities for the charity and intends to donate its available profits to the charity. 

16 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

## **10. Debtors** 

|**Debtors**|||
|---|---|---|
|Intragroup receivable<br>Prepayments|**2021**<br>**£**<br>**21,393**<br>**885**<br>**22,278**|2020<br>£<br>21,304<br>885|
|||22,189|



## **11. Creditors : amounts due within 1 year** 

|**Creditors : amounts due within 1 year**|||
|---|---|---|
|Accruals<br>Other creditors<br> **Analysis of net assets between funds**<br>Investments<br>Current assets<br>Current liabilities<br>**Net assets at 31 March 2021**<br>**Prior year comparative**<br>Investments<br>Current assets<br>Current liabilities<br>**Net assets at 31 March 2020**|**2021**<br>**£**<br>**1,800**<br>**726**<br>**2,526**<br>£<br>£<br>-<br>100<br>-<br>39,787<br>-<br>(2,526)<br>**-**<br>**37,361**<br>£<br>£<br>-<br>100<br>-<br>45,582<br>-<br>(2,429)<br>**-**<br>**43,253**<br>Restricted<br>funds<br>Unrestricted<br>funds<br>Restricted<br>funds<br>Unrestricted<br>funds|2020<br>£<br>2,040<br>389|
|||2,429|
|||**Total**<br>**funds**<br>**£**<br>**100**<br>**39,787**<br>**(2,526)**|
|||**37,361**|
|||**Total**<br>**funds**<br>**£**<br>**100**<br>**45,582**<br>**(2,429)**|
|||**43,253**|



## **12. Analysis of net assets between funds** 

17 



## **citizenAID** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2021** 

## **13. Movements in funds** 

All funds in the current year are unrestricted. 

## **Prior year comparative** 

|**Prior year comparative**|||||
|---|---|---|---|---|
|**Restricted funds**<br>The Fore Trust grant<br>**Total restricted funds**<br>**Unrestricted funds**<br>General funds<br>**Total unrestricted funds**<br>**Total funds**|At 1 April<br>2019<br>£<br>17,383<br>17,383<br>36,366<br>36,366<br>53,749|Income<br>£<br>£<br>-<br>(17,922)<br>-<br>(17,922)<br>26,213<br>(18,787)<br>26,213<br>(18,787)<br>26,213<br>(36,709)<br>Expenditure|£<br>**£**<br>539<br>**-**<br>539<br>**-**<br>(539)<br>**43,253**<br>(539)<br>**43,253**<br>-<br>**43,253**<br>Transfers<br>between<br>**At 31 March**<br>**2020**||
|||||**-**|
|||||**43,253**|
|||||**43,253**|
|||||**43,253**|



## **14. Related party transactions** 

There are no related party transactions in the current or prior year. 

18