**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:
- financial and strategic expertise;
- sales and marketing expertise; and
- legal and ethical expertise.
## 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:
- 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 deliver Stop the Bleed training;
- 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.
## **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:
- 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;
3
## **citizenAID**
## **Trustees’ report - continued For the year ended 31 March 2024**
## **Public Benefit Statement (continued)**
- Products and training for purchase:
- a paper Pocket Guide
- a collection of children’s educational books
- Tourni-KEY Plus
- PAcT Kits
- Stop the Bleed Kits
- Level 2 citizenAID training course
- citizenAID virtual training course
- 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
## **Review of Activities**
citizenAID attended several events to promote the charity.
- i) Emergency Service Show, Birmingham
- ii) Health and Safety/Security Show, Birmingham
- iii) Trauma Care Conference, Staffordshire.
- iv) Coventry Paramedics Expo
- v) Pro-Trainings Conference, Colchester and Birmingham
- vi) Counter Terrorist Conferences, Coventry, Wolverhampton and Stone, Staffs.
## **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:
- a) Facebook
- b) Twitter
- c) LinkedIn
- d) Instagram
- e) Threads
- f) BlueSky
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
- a. Stop the Bleed products
- b. CitizenAID on line training
## **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:**
- a) Crest Medical
- b) Eureka Medical
- c) First Aid for Less
- d) Lichfield Council
- e) Sheffield Council
## **SAFER ROADS**
- a) Initial discussions with the agency to adapt the citizenAID app into a road users guide in relation to road collisions where there are life threatening injuries or multiple casualties.
- b) This is a long-term project and will continue into 2024/25.
## **STOP THE BLEED DAY**
- a) Proposal from one of our Trustees, Nigel Barraclough, for a national Stop the Bleed Day initiative with citizenAID taking the lead in awareness and training opportunities. This was in collaboration with Manchester City Councils Violent Reduction Unit. 2024 saw the charity training over 2500 students across 15 schools
- b) A video directed at children aged 11 to 13 years relating to dealing with catastrophic bleeds and how to control by packing, pressure, and the use of an improvised Tourniquet is now available.
- c) Further Stop The Bleed Days were rolled out across the West Midlands during 2024. These were done in collaboration with West Midlands Ambulance Service University NHS Foundation Trust. These were very successful, and over 500 people were trained during 2024. More events will be rolled out across the West Midlands region during 2025.
- d) Working with South Wales Rotary Club to cascade Stop the Bleed training in schools
5
## **citizenAID**
## **Trustees’ report - continued For the year ended 31 March 2024**
## **Review of activities (continued)**
## **MILTON KEYNES**
- a) In conjunction with Joseph McMahon from Pink Punters Night Club, Matthew John from My Milton Keynes and Jason Fathers, father of stab victim Jay Fathers in relation to promoting citizenAID within the city of Milton Keynes and providing training and equipment to all sectors of the community
## **ADVISORY - COUNTER TERRORISM AWARENESS & MOBILISATION, COUNTER TERRORISM POLICING**
- a) 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 organisations first aid preparedness, increase the first aid resilience amongst the public and ultimately, improve the survivability of a person with life threatening injuries.
- b) citizenAID was approached to work collaboratively with the Counter Terrorism Awareness & Mobilisation, Counter Terrorism Policing and develop a 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.
## **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**
- a) Police Scotland’s continual roll out of our educational material
- b) Police Scotland continue to support the school's education initiative across the region.
## **UKRAINE**
a) Again in 2024, two citizenAID Ambassadors provided training to paramedics in the use of our Tournikey.
## **CORPORATE SUPPORT**
- a) Qualsafe, Bradford, West Yorkshire
- b) Protrainings, Colchester, Essex
- c) Nineteen Group, NEC Birmingham
- d) Trauma Care
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:
- 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.
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**
- 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.
## **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**
- As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **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|
|---|---|---|---|---|---|---|
- **3 Expenditure on raising funds**
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.
- **7 Trustees and Key management personnel remuneration, benefits and expenses** The key management personnel of the charity comprise the trustees. The trustees were not paid or received any other benefits from employment with the charity in the period. No charity trustee received payment for professional or other services supplied to the charity.
## **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