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2024-03-31-accounts

Charity registration number: 1176033

citizenAID

REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 31 March 2024

citizenAID

Contents

Page
Legal and administrative information 1
Trustees' report 2 - 8
Accountant’s report 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12 – 15

citizenAID

Legal and administrative information For the year ended 31 March 2024

Charity number

1176033

Trustees

Steven Bray (Interim Chair) Nigel Barraclough Matthew Fernley Aurelie Hay-David Timothy Hodgetts Prof Sir Keith Porter Andrew Thurgood Resigned 10/10/2024 Matthew Cooke Appointed 20/05/2024

Principal address

The Workspace All Saints Road Wolverhampton WV2 1EL

Accountants

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

Bankers

Unity Bank PO Box 7193 Planetary Road Willenhall WV1 9DG

1

citizenAID

Trustees’ report For the year ended 31 March 2024

The Trustees of the charity have pleasure in submitting their report and the financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Structure, governance and management

citizenAID is a Charitable Incorporated Organisation registered with the Charity Commission on 30 November 2017, registration number 1176033, 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. One new trustee has been appointed during the current year, and this has 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. It is our aim to recruit more non-clinical trustees during 2025, particularly people who work in education, including schools, academies, universities and youth groups.

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

Staff

The charity employs an Operations Manager to coordinate the day-to-day activities of citizenAID. This equates to 24 paid hours per week. A bookkeeper provides part time support to routine financial management. The charity has recently enlisted the support of a part-time Fundraiser, with results anticipated in Q1 of 2025.

Volunteers

citizenAID has a network of volunteer ambassadors (ad hominem). These are usually 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 (non- competitive, as there is no ceiling to the number of VI’s).

2

citizenAID

Trustees’ report

For the year ended 31 March 2024

Charitable Aims and Objectives

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

  3. To provide free training and education to school aged children in techniques to ‘Stop The Bleed’. This differs to Point 2 as often there is just one patient who has been stabbed or suffering from catastrophic bleeding. We believe school aged children can make a big difference to the outcome of these patients.

The main activities undertaken to meet these purposes are:

Public Benefit Statement

The trustees have complied with their duty as laid out in Section 4 of Chapter 1 of the Charities Act 2011 to have due regard to public benefit guidance and delivers public benefit in accordance with the Charity Commission’s guidance on charitable purposes in the following ways:

3

citizenAID

Trustees’ report - continued For the year ended 31 March 2024

Public Benefit Statement (continued)

Review of Activities

citizenAID attended several events to promote the charity.

WEBSITE

The website maintains a sound presence with no outages during the year 2023-2024. The

online store continues to provide a steady stream of income to citizenAID.

Both elements are designed and managed by one of the trustee (Steven Bray , pro bono).

SOCIAL MEDIA

Continues to be managed by one of the trustee ( Steven Bray , pro bono), focusing on the following platforms:

4

citizenAID

Trustees’ report - continued For the year ended 31 March 2024

Review of activities (continued)

New range of citizenAID products has been launched in the year, including

citizenAID APP

The app has been updated with new graphics and information at a cost of £10,714.

citizenAID CIO also became a registered supplier with the following partners:

SAFER ROADS

STOP THE BLEED DAY

5

citizenAID

Trustees’ report - continued For the year ended 31 March 2024

Review of activities (continued)

MILTON KEYNES

ADVISORY - COUNTER TERRORISM AWARENESS & MOBILISATION, COUNTER TERRORISM POLICING

BLACK COUNTRY VIOLENT REDUCTION TEAMS (Wolverhampton, Dudley, Sandwell, Walsall)

Working with the above organisations to promote Stop the Bleed training to both Schools and the general public.

POLICE SCOTLAND

UKRAINE

a) Again in 2024, two citizenAID Ambassadors provided training to paramedics in the use of our Tournikey.

CORPORATE SUPPORT

6

citizenAID

Trustees’ report - continued For the year ended 31 March 2024

Financial Review

The charity recorded total income of £22,080 for the financial year ending 31 March 2024. The main contributor was citizenAID Ltd which made a substantial donation to the charity. Expenses for the year totaled £31,744, with a net movement in funds of £9,694 at the end of the year. In citizenAID Ltd, of which citizen AID is the sole shareholder, £10,714 was spent on upgrading and development of the app.

200 Moggy’s Coming Books were distributed free of charge to schools and organization’s across the UK at a value of £2,000

Our citizenAID Ltd trading subsidiary continued to perform well in FY24. We are hopeful to realise a continued increase in sales in FY25 and joint venture discussions with a number of entities should help us to achieve that.

We plan to continue to try to keep costs for the charity at a minimum and build up our reserves of cash in order to successfully fund operations for the future.

Going concern

The trustees continue to consider the impact of geopolitical issues (the energy crisis, inflationary pressures, and potential recession) on the charity’s current and future financial position. The charity held unrestricted cash of £10,014 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, and subsequent to the period, further donations have been made. The trustees 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.

Reserves policy

The total unrestricted reserves held as at 31 March 2024 was £39,847 (2023: £49,541). Unrestricted cash reserves held as at 31 March 2024 were £10,014 which equates to operating costs of approximately three months.

The reserves policy is to have sufficient reserves to cover operating costs for a period of one year. Reserve funds are reviewed at each trustee meeting as part of the financial reporting process.

Reserve funds do not include restricted funds, which will be maintained and accounted for in accordance with the appropriate regulations and only used for the purposes for which they are provided.

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.

7

citizenAID

Trustees’ report - continued For the year ended 31 March 2024

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:

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.

This report was approved by the Board of Trustees on 17/01/2025 and signed on its behalf by:

NAME Steven Bray POSITION Trustee and Interim Chair

8

Chartered Accountants' report to the trustees on the preparation of the unaudited statutory accounts of citizenAID , which is a Charitable Incorporated Organisation, for the year ended 31 March 2024

In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the accounts of citizenAID for the year ended 31 March 2024 which comprise

the Statement of Financial Activities (incorporating the Income and Expenditure Account), the Balance Sheet and the related notes from the charity's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulationsstandards-and-guidance.

This report is made solely to the trustees of citizenAID, as a body, in accordance with the terms of our engagement letter dated 06/02/2024. Our work has been undertaken solely to prepare for your approval the accounts of citizenAID and state those matters that we have agreed to state to the trustees of citizenAID, as a body, in this report in accordance with ICAEW Technical Release 08/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than citizenAID and its trustees, as a body, for our work or for this report.

You have approved the financial information for the year ended 31 March 2024 and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation. You consider that citizenAID is exempt from the statutory audit requirement or independent examination requirement for the year.

We have not been instructed to carry out an audit or independent examination of the accounts of citizenAID. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

Seven Hills Accountants Limited Chartered Accountants 57 Burton Street Sheffield S6 2HH

Date 24/01/2025

9

citizenAID

Statement of financial activities

(incorporating the income and expenditure account) for the year ended 31 March 2024

Notes
Income from:
Grants and donations
2
Fundraising events
Other income
Total income
Expenditure on:
Raising funds
3
Charitable activities
4
Total expenditure
Net income/(expenditure)
Transfers
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
22,050
-
30
22,080
4,063
27,711
31,774
(9,694)
-
(9,694)
49,541
39,847		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 2024
Total
£
22,050
-
30
22,080
4,063
27,711
31,774
(9,694)
-
(9,694)
49,541
39,847		 Unrestricted
funds
£
46,793
-
32
46,825
3,976
28,199
32,175
14,650
(2,225)
12,425
37,116
49,541		 Restricted
funds
£
-
39,092
-
39,092
-
41,317
41,317
(2,225)
2,225
-
-
-		 2023
Total
£
46,793
39,092
32
85,917
3,976
69,516
73,492
12,425
-
12,425
37,116
49,541

The statement of financial activities includes all gains and losses recognised in the period. All of the charity's operations are classed as continuing.

The accompanying accounting policies and notes form an integral part of the financial statements.

10

citizenAID

Balance Sheet As at 31 March 2024

Notes
Fixed assets
Investments
9
Total fixed assets
Current assets
Debtors
10
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Total net assets
Represented By
FUNDS
Unrestricted funds
Restricted funds
12
Total charity funds
13		 2024
£
100
100
32,270
10,014
42,284
(2,537)
39,747
39,847
39,847
39,847
-
39,847		 2023
£
100
100
42,349
9,751
52,100
(2,659)
49,441
49,541
49,541
49,541
-
49,541

Approved by the board of trustees on 17/01/2025 and signed on its behalf by:

Steven Bray Trustee and Interim Chair

The accompanying accounting policies and notes form an integral part of the financial statements.

11

citizenAID Notes to the Accounts for the year ended 31 March 2024

1 Accounting Policies

a Basis of preparation

citizenAID is a Charitable Incorporated Organisation registered with the Charities commission in England and Wales on 30 November 2017 (registered number: 1176033) In the event that the charity is sound up liability in respect of the guarantee is £nil per member of the charity. The principal address is given in the company information on page 1 of these financial statements.

The accounts (financial statements) have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been

The charity meets the definition of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the charity.

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 Income

Income is recognised in the SOFA when the charity has entitlement to the funds, any performance conditions attached to the monies have been met, the receipt of the income is probable and its amount can be reliably measured.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised where 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 reliably measured and is not deferred.

c 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.

d Expenditure and liabilities

Expenditure is recognised where an there is a legal or constructive obligation to pay a third party, it is probable that settlement will be required and the amount of the obligation can be reliably measured. All expenditure is reported gross of irrecoverable VAT.

e 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:

2024 2023
Raising funds 12% 12%
Charitable activities 88% 88%

f Investments

Investments in the trading subsidiary are measured at cost less impairment

g Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

h Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade 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.

i Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 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 reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

12

citizenAID Notes to the Accounts - continued for the year ended 31 March 2024

1 Accounting Policies - continued

j Financial instruments

k Fund accounting

Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.

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 either donations which the donor has specified are to be solely used for particular areas of the charity's work or grant income sought for specified activities.

l Taxation

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 value 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.

n Going concern

The financial statements have been prepared on a going concern basis, which the trustees consider appropriate having regard to the current level of unrestricted reserves. The trustees believe that no material uncertainties exist about the charity's ability to continue.

2 Grants and donations

Notes
Donations:
citizenAID Limited
Other donations
Expenditure on raising funds
Fundraising expenses
Staff costs incurred seeking donations
Allocation of support and governance costs
5		 Unrestricted
funds
£
20,000
2,050
22,050
Unrestricted
funds
£
139
2,704
1,220
4,063		 Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-		 2024
Total
£
20,000
2,050
22,050
2024
Total
£
139
2,704
1,220
4,063		 Unrestricted
funds
£
45,953
840
46,793
Unrestricted
funds
£
-
2,633
1,343
3,976		 Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-		 2023
Total
£
45,953
840
46,793
2023
Total
£
-
2,633
1,343
3,976

13

citizenAID Notes to the Accounts - continued for the year ended 31 March 2024

4 Expenditure on charitable activities

Equipment and resources
PR and marketing
Staff costs
6
Travel
Allocation of support and governance costs
5		 Unrestricted
funds
£
-
-
18,928
166
8,617
27,711		 Restricted
Funds
£
-
-
-
-
-
-		 2024
Total
£
-
-
18,928
166
8,617
27,711		 Unrestricted
funds
£
-
120
18,430
125
9,524
28,199		 Restricted
Funds
£
41,317
-
-
-
-
41,317		 2023
Total
£
41,317
120
18,430
125
9,524
69,516

5 Allocation of support and governance costs

Accountancy & bookkeeping
Bank charges
Staff costs
Software costs
Rent and office costs
Travel
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
-
-
2,704
-
-
-
2,704
1,220
3,924		 Charitable
activities
£
-
-
18,928
-
-
166
19,094
8,617
27,711		 Support &
governance
costs
£
2,375
90
5,408
1,084
839
41
9,837
(9,837)
-		 2024
Total
£
2,375
90
27,040
1,084
839
207
31,635
-
31,635
6
Staff costs
Salaries
Employer's National Insurance contributions
Employer's allowance		 2024
£
27,040
2,476
(2,476)
27,040		 2023
£
26,329
2,607
(2,607)
26,329

The average number of employees in the year was 1 (2023: 1). No employee received emoluments of more than £60,000 in either year.

8 Related party transactions

There were no related party transactions during the year (2023: £Nil)

14

citizenAID Notes to the Accounts - continued for the year ended 31 March 2024

9 Investments

100 Ordinary £1 shares in citizenAID Limited 2024
£
100
100		 2023
£
100
100

The investment represents 100% of the issued share capital of citizenAID Limited (company registration number 10315303). The company undertakes non-charitable trading activities of the charity and intends to donate its available profits to the charity.

10 Debtors

Intragroup receivable
Prepayments
Creditors: amounts falling due within one year
Trade creditors
Accruals
Other creditors		 2024
£
31,385
885
32,270
2024
£
75
2,010
452
2,537		 2023
£
41,464
885
42,349
2023
£
711
1,380
568
2,659

11 Creditors: amounts falling due within one year

12 Restricted funds

There we no resticted funds received during the year.

Last year comparatives

Ukraine appeal Balance
b/fwd
£
-
-		 Income
£
39,092
39,092		 Expenditure
£
(41,317)
(41,317)		 Transfers
£
2,225
2,225		 Balance
c/fwd
£
-
-

Ukraine appeal

Fundraising appeal to support citizenAID's work, providing medical aid, tents, shelter and beds to those affected by the ongoing conflict in Ukraine.

13 Analysis of net assets by fund

Fixed assets
Current assets
Creditors: amounts falling due within one year
Prior year
Fixed assets
Current assets
Creditors: amounts falling due within one year		 Unrestricted
Fund
£
100
42,284
(2,537)
39,847
Unrestricted
Fund
£
100
52,100
(2,659)
49,541		 Restricted
Fund
£
-
-
-
-
Restricted
Fund
£
-
-
-
-		 Total
2024
£
100
42,284
(2,537)
39,847
Total
2023
£
100
52,100
(2,659)
49,541

15