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2022-12-31-accounts

Amor Europe CIO

Trustees’ Annual Report and Financial Statement Dec 31, 2022

bringing transformation with young people in challenging places

June 2023 v.2b (publish)

CIO registered in England & Wales charity nr. 1176567

Contents

SECTION
PAGE		 SECTION
PAGE
Our Vision ............................................................................................ 3
Highlighting our Impact in 2022 ........................................................... 3
Key Contacts ........................................................................................ 4
Trustees Annual Report — inc. Director’s Report............. 5
Fulfilling our Aims ................................................................................ 6
• EQUIP • PURE • BUILD • HELP
Founding Principles .............................................................................. 8
• Our Vision, Passion, Ethos • Our Values • Our Culture • Public Benefit
Review of Activities in 2022 .................................................................. 9
HELP 9
• Emergency Response Special Project • Afghan Crisis • Ukraine War
EQUIP 9
• Partnerships for Children’s Worker Training Abroad • Volunteer Development
Overseas • Volunteer Development in the UK • Resource Development
PURE 11
• Water Filtration for Households • Expeditions • Burkina Faso Scouts
BUILD 13
• House Building Expeditions • Restore Hope
Quotes ............................................................................................... 14
• What They Say
Operational Matters ........................................................................... 15
• Safeguarding • Awareness Raising • Rebrand
People ................................................................................................ 17
• Trustees • Hub Team • Engine Room
Governance ........................................................................................ 17
• Teams and their Relationships • Risk Management
Plans .................................................................................................. 19
• Progress of Plans for 2022 • Future Plans in 2023
Financial Review and Reserves Policy ................................................. 20
Statement of Trustees Responsibilities ............................................... 20
Financial Statements................................................................ 21
Independent Examiner’s Report ......................................................... 27

Page 2 of 28

Our Vision

For the next generation to gain the rights that God has freely granted to every human being, to attain the fullness that God intends for them as good citizens of this world, and of the world to come.

Highlighting our Impact in 2022

We train workers who We enable families to We engage young people serve children and young thrive through clean water. and adults in building people. homes. We were able to re–open our We were able to commence our We were able to reopen our overseas training expeditions overseas water filter distribution overseas building expeditions operations from February 28 as expeditions operations from operations from February 28 as the covid–19 pandemic February 28 as the covid–19 the covid–19 pandemic restrictions eased. pandemic restrictions eased. restrictions eased. • Uganda: • the Gambia: • Mexico: — 6 Ugandan trainers coached. — 2 expeditions with total of 37 — 2 house building teams with — 68 children’s workers trained. participants distributed 400 total of 39 participants built 2 filters. houses for families in Tijuana. • Sri Lanka: — new sponsorship scheme — pilot house building expedition — 4 Sri Lankan trainers coached. enabled 150 filter sponsorships. for 13 men built one house for a — 43 youth workers trained. family in Sonora. • Burkina Faso: • Burundi: — 400 filters distributed through • South Africa: — 36 children’s workers trained. the Scouts. — 1 house building team with total — 6 Scout leaders trained. of 44 participants built 2 houses for • Myanmar: families in a township near — 40 children’s workers trained. Johannesburg. — 52 NGO workers trained. • Kenya: • Burkina Faso: — 1 house building team with 14 — 38 children’s workers trained. participants built 2 houses for — 60 youth leaders trained. families, and a guest house for a local NGO.

• Myanmar: — 40 children’s workers trained. — 52 NGO workers trained. • Burkina Faso: — 38 children’s workers trained. — 60 youth leaders trained. • the Gambia: — 35 children’s workers trained.

Page 3 of 28

Key Contacts

Correspondence & Media

Correspondence Address Cornerstone Centre, Castle Hill Avenue, FOLKESTONE, CT19 5NW Phone 07931 301 701 Email « jfudge@amor.org » Web « amoreurope.org » Social « facebook.com/amoreurope »

Legal & Administrative

Charity Name Amor Europe CIO Registered Charity Number 1176567 Registered Office Cornerstone Centre, Castle Hill Avenue, FOLKESTONE, CT20 2QR Trustees Molly Fowlie (Chair) Harley Wykes (Vice Chair) Gayla Congdon Paul Stanfield Mark Staveley Bankers Metro Bank, 35–37 North Street, GUILDFORD, GU1 4TE HSBC (Protected Trust Services Air Travel) 19 Minster Street, SALISBURY, SP1 1TE Independent Examiner Gavin Kibble MBE, ACMA Mozaic Innovate Ltd. 1 Kineton Road, COVENTRY, CV2 3NR Solicitors Moore Barlow, the Oriel, Sydenham Road, GUILDFORD, GU1 3SR

Page 4 of 28

Trustees’ Annual Report incorporating the Director’s Report

Introduction

Amor Europe was registered with the Charity Commission on January 8, 2018. The CIO is founded on a Christian ethos, and the principles on which it operates issue from the Christian faith, authentically expressed.

The vision for the Charity proceeds from its desire to be good news to children, enabling them to flourish through experiencing beautiful actions by the global church and those mobilised by it. At this stage in our development these actions include:

  1. Educating church leaders in respecting and meeting the next generation’s needs and adjusting the way they interact, to children’s needs and preferences.

  2. Providing families with clean water filters that are genuinely effective, long– lasting, removing the horrific consequences of drinking dirty water.

  3. Providing appropriate homes in which children’s families can care for them where this is not otherwise attainable without benevolent help.

The Trustees present their report and financial statements for the period to 31/12/2022.

The Charity is a CIO and governed by its Constitution.

Our Charitable Objectives

The charitable objects of Amor Europe are:

  1. The prevention or relief of poverty by providing: grants, items, and services to individuals in need and/or charities or other organisations working to prevent or relieve poverty.

  2. To help young people advance in life through:

  3. a. the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; and

  4. b. providing support and activities which develop their skills, capacities, and capabilities to enable them to participate in society as mature and responsible individuals.

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Fulfilling Our Aims

To assist the achievement of these objects, we aim to bring impact among the next generation in four distinct but related strategic ways.

1. EQUIP

We equip workers who serve children and young people. Uniquely placed, through long–established and field–tested operations first developed under Urban Saints , our EQUIP programme provides skills training for effective children’s work to church leaders, community leaders, and also to other Non–Governmental or Community Based Organisation volunteers, working in challenging places.

Our children’s worker courses include basic safeguarding, intelligent discipline strategies, innovative approaches, engagement, and working to high standards. We encourage the establishment of quality, inclusive, community–building youth and children’s work. This is a significant factor in building community cohesion.

We believe that by enabling children’s workers to adequately, imaginatively, and appropriately teach about Jesus, they provide children with the opportunity to follow him, and to flourish spiritually and socially by doing so.

2. PURE

According to UNICEF, every two minutes a child aged under 5 years dies due to diarrhoea. Water– borne disease is a significant cause of children not attending school, of adults unable to attend work, and also a significant cost to families when they have to buy medicines.

Page 6 of 28

PURE puts safe, clean drinking water into the mouths of children and families, in the name of Jesus.

This is achieved through our experience and proven intervention, a combination of:

3. BUILD

In the UK and Europe, we enable young people to work alongside community–minded adults in overseas expeditions to build houses for families trapped in marginal environments by poverty.

On our BUILD expeditions, houses built in sustainable vernacular architecture meet the needs of families facing destitution, releasing them from housing poverty, and keeping them together. Those who participate develop significantly in citizenship values and enhanced self–esteem, gain social and practical skills, and are more motivated to serve in their own communities on returning home.

4. HELP

In 2020, as a response to the Covid–19 pandemic and its devastating effects on those already marginalised by poverty we assessed our various partners’ situations with regard to the hunger needs surrounding their locations.

In 2021 and 2022 we continued this approach, dedicating 50% of our annual fund raising initiative to pandemic and disaster poverty relief, mainly hunger–related through our trusted partners. We also enabled supporters to give directly to this cause rather than sharing their donation with Amor Europe.

HELP has become a permanent part of Amor Europe, responding to crises affecting our partners’ locations as they arise from year to year.

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Founding Principles

Our Vision, Passion, and Ethos

We are inspired towards this: for the next generation to gain the rights that God has freely granted to every human being, that they might attain the fullness of all that God intends for them as good citizens of this world, and of the world which is to come.

We are motivated to do this: to bring people together to make Jesus visible. In all our planning and work, our conversations and relationships, we seek to live by the Spirit of Jesus Christ, exhibiting Christ–like character and bearing the fruit of the Holy Spirit, promoting justice, righteousness, and peace in the communities with whom we connect, bringing Glory to God our Heavenly Father.

Our Values

All of our core staff and volunteers subscribe to our values, which are expressed as:

As a Christian charity we are committed to seeing young people develop mentally, emotionally, spiritually, physically, and socially, to become the very best they can be. In a world troubled by injustice towards children, we empower people to make a difference.

Transformed people transform places. Our vision is all about bringing transformation with young people in challenging places.

Our Culture

In our six years of development we have been able to identify the following qualities which carry our values in clearly identifiable behaviours that we expect to demonstrate.

Public Benefit

We have reviewed our aims and objectives, and the KPIs that arise from them, against the advice contained in the Charity Commission’s general guidance on public benefit. In reviewing our activities to date, and those we have planned for the year ahead, we have again taken the Charity Commission’s guidance into account. Our work targets communities where young people are liable to exploitation, destitution, abuse, ill health, or radicalisation as a result of poverty. We are pleased to report that we have been able to bring significant benefit to children and young people, as detailed in the following review of activities for the year.

Page 8 of 28

Review of Activities in 2022

HELP

Emergency Response Special Project

— to meet needs arising from disasters affecting our partners

Afghan Crisis

We allocated half of the proceeds of our annual “Walk the World” sponsorship event, to a special fund set up for the provision of food to hungry families in Afghanistan, through our trustworthy partners (names withheld as this is a public document). In addition, we invited supporters to contribute independently of the event.

The disaster affecting Afghanistan arises from the withdrawal of Western aid agencies and security support from alliance forces following the accession to power of the Taliban. The suffering of the people as a result of some of the decisions of this regime has been distressing to observe. Our partners support schools, pay teachers, and directly feed hungry people.

In total we raised and donated £4,490 for direct poverty alleviation in Afghanistan.

We followed the advice received in training delivered by the Charities Commission in 2019 regarding international transfer routes for finance and reporting requirements.

Ukraine War

We were asked to coordinate a delivery of aid from a partner charity (linked to our Moldova partner) to Moldova, where there was a refugee crisis and a food shortage. We put together a team involving Love Moldova , Feed the Hungry , Zeo Church Moldova , and AGI Logistics (a commercial company based in Folkestone who contributed expertise gratis).

This team sent two full articulated lorries of aid from the UK, fully documented and reported to the Moldova Govt, distributed free at the point of need in the Ungheni area.

EQUIP

Partnerships for Children’s Worker Training Abroad

Our training activities abroad are developed through partnership with local NGOs or churches. We base our partnerships on shared values. Every partnership follows our process towards establishing formal working agreements, and the nature of our work means that we have to rely on recommendations, references, and common sense in assessing potential partners. Most new partnerships arise from existing relationships, often long established between the overseas partner and our team members in other charitable contexts.

Page 9 of 28

We currently have in place partnerships with:

In 2021 we began sponsorship of a Network Coordinator in Sri Lanka . In 2022 we worked alongside the indigenous team led by the Coordinator and validated their training credentials.

In Uganda we coached six local trainers and 68 children’s workers, running two training courses with Ugandan trainers from partner Smile , accrediting six Smile trainers after training and coaching them.

We took Ugandan trainers into Burundi to work alongside our international trainers from the UK in a new initiative with AVC , a Swiss–based organisation seeking to develop holistic youth development. We trained 36 youth workers and established the basis for formal partnership.

In Myanmar we ran two initiatives. One in support of a network of churches committed to developing excellent work with children. The other training an NGO running missions to reach out to villages traumatised by conflict, specifically improving their work with children.

In Burkina Faso we ran training for 38 pastors in a church network in the West, and for 60 Scout leaders in the capital. The Scouts came from regions around the whole country including parts affected by terrorist violence.

In the Gambia we ran training for 35 children’s workers alongside our partner.

Volunteer Development Overseas

We have very capable trainers based in Uganda, Laos, Thailand, Burkina Faso, Sri Lanka, and Togo. We expect to add Indian volunteers in 2023.

Volunteer Development in the UK

Volunteer recruitment and development follows a process established over ten years or more. Recommended practitioners experience an orientation weekend, and then may apply to join the team. If successful, and following DBS checks and taking up of references, they join an experienced team leader on a training trip abroad. The EQUIP Lead takes responsibility for briefing, debriefing, and assessing volunteers including team leaders, who also make assessments of the volunteers in their care. Formal feedback from all team members and partners is taken.

In mobilising self–funded volunteer Global Trainers, the charity maximises its impact while minimising operating costs. The personal development benefits to volunteers are significant, and the interaction with their networks of supporters creates excellent community engagement with our partners.

Two new Global Trainers travelled for the first time in 2022.

Resource Development

We have taken a strategic decision for the public good to licence all our published materials under a Creative Commons Attribution–ShareAlike International Licence. This enables our partners to be creative in adapting resources to their local context without concerns of infringing copyright.

Page 10 of 28

Training is written to be replicable, and is delivered in most contexts to and through Christian NGOs or church and community networks. An important part of our ethos is the development of authentic Christ–like spirituality — peace–creating, loving, and generous in nature. To this end we now include five devotional focus moments in each of our three training courses, and have published 15 devotional sessions for this.

Our new suite of resources was published in October 2022 and has the following components:

New modules authored for this publication include Creation Care, Prayer, and Justice.

PURE

Water Filtration for Households

We have a partnership with Sawyer International « sawyer.com » to supply “PointOne” filters for clean water. Once installed and the householder trained in their care, the filters have demonstrated efficacy for millions of gallons without the need for replacement parts. No harmful bacteria can pass through the filters and accurate data from multiple countries indicate that they eliminate water borne disease, reduce costs for families, and improve attendance rates at school and employment.

Filter Sponsorship

At the end of 2021 we developed a sponsorship project, enabling individuals to sponsor filters. The sponsorship amount of £60 covers the cost the filter, transportation, installation and after care, and reporting.

Sponsors receive a frameable certificate of sponsorship, detailing how the filter works and why it is needed. They also receive photo of the family that receives the filter, a baseline data report on health prior to installation, then six–week, six–month and random updates the health data. The reporting enables the sponsor to see exactly what difference the filter has made, for whom and exactly where. All data is collected with permission regarding use from the family concerned.

150 filters were sponsored by December 2022, and the data flows to sponsors worked relatively seamlessly, enabling sponsors to see a picture of their sponsored families, health and finance data relating to water, and medicine purchases.

Expeditions

In 2021 we designed and advertised our first PURE expedition. We identified the Gambia , a nation with which we have excellent existing links, and as a place where contaminated surface water is routinely consumed by families. We plan to take a pilot team of around 20 people to the Gambia to install 200 filters, releasing around 1000 people from water poverty.

Page 11 of 28

Conversations online towards partnership with SOW have been undertaken, and concrete plans for the expedition, planned for Easter 2022 are in place.

The pilot PURE expedition will be used to develop a PURE Expeditions strategy. This will enable an increasing number of volunteers to bring transformation to families.

We have maintained strong friendship with the Evangelical Scouts of Burkina Faso through the year, having cancelled our training visit and pilot filter installation project planned for March 21, 2020. This visit will be rescheduled for when travel restrictions ease sufficiently for it to be undertaken safely.

Our plan is to work in partnership with the Scouts to enable groups to equip their members’ families with water filters. We will utilise the data from the first installations to strengthen funding bids for significant investors.

Burkina Faso Scouts

We obtained funding of $15,000 USD and $10,000 USD respectively for one project in Burkina Faso. This project enabled the training of youth leaders in effective youth work, and in the installation and care of 400 water filters and 800 buckets to 400 families whose children attended Scouts groups.

The full report on the project is available here http://e.pc.cd/o7NotalK and a summary of the key data is shown in the diagrams here.

The green sector is that relating to “no symptoms” of health issues. This improves significantly in the eight weeks after the family begin using their water filter.

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Measured at two weeks and eight weeks after the family begin using their water filter, the dramatic improvement in health and positive impact on school attendance and working life can be clearly seen.

BUILD

House Building Expeditions

The charity opened a Trust Bank account with Protected Trust Services (PTS) in 2018, applied for and gained ATOL status in April 2019, and took its first package tours overseas in July 2019. All aspects of running a package tour operation, compliant with UK regulations are in place.

We renewed our ATOL licence in 2022 without difficulty.

In 2022 we took 96 people overseas to build seven homes as follows:

Page 13 of 28

The men followed a programme of personal development including awe and wonder experiences and times of personal reflection.

This team addressed justice issues of period poverty, clothing poverty, hunger, and apartheid. In addition to building homes, they sponsored sports kits and distributed warm hoodies donated by Urban Saints.

The team worked Kenyan partner PURSUE in support of widows and outcasts, removed jiggers from the feet of children and built two mud huts (locally appropriate homes) for families in need of poverty.

Restore Hope

We ran a Peace line project in Belfast for 10 university-aged students and leaders. Working with Youth Initiatives, the team did some youth work, some gardening, and refurbished a youth centre.

The team looked at the challenges faced in Belfast relating to community tension.

Quotes

We include here quotes from people who have benefited from our EQUIP, PURE, and BUILD initiatives in various locations.

What They Say…

Page 14 of 28

The last thing that made me happy is about what he can do for somebody who faces discrimination and bullying, looking at the example of Jesus.

— Samuel Mpanda, Bujumbura, Burundi.

Operational Matters

Safeguarding

Amor Europe recognises the importance of safeguarding in its work with children, young people, and vulnerable adults. We follow the requirements of UK legislation in relation to vulnerable adults, children and young people, and the best practice standards advice of ThirtyoneEight , an established charity committed to assisting churches and Christian organisations with safeguarding, with whom we have taken membership. Our own team members are all required to take safeguarding training, and we also assist in the development of safeguarding training with our partners overseas.

We developed and adopted a Safeguarding Statement and agreed upon a mandatory code of practice in 2020. We have designed a Code of Conduct detailing the code of practice and reporting mechanisms for safeguarding. Code of Conduct pocket guides are issued to all our adult volunteers, prior to each event or expedition. We have developed safeguarding training units for use with and by all our teams. These were published and distributed in Q1 and Q2 of 2022 prior to any teams being deployed.

Our Safeguarding Lead and Safeguarding Trustee have both undertaken training to level 3 and 4 in 2022. The nature of exposure of our teams to risk and cross–cultural complications means that we need both specialist and general knowledge in delivering our culture of care.

We are collaborators with Stop Child Witch Accusations , a coalition of charities committed to the elimination of child abuse linked to faith and belief. The coalition participates in an experts’ working group, recognised by and consulting with UNESCO .

Our Health & Safety Coordinator took and achieved an accredited Health & Safety for Managers course in 2022, and we updated our Health & Safety training for expedition teams, achieving delivery of training to all participants.

In 2023 we expect to develop online training and make it compulsory for all expedition participants prior to travelling. In addition, all expedition participants will receive a safety briefing at the start of their trip.

Page 15 of 28

Awareness Raising

Throughout June 2022 we further developed “Walk the World” our fundraising and awareness event by inviting friends to organise a ‘Big Walk’ in which a group walked a significant distance together. We saw over 100 people walk with us and raise funds for Amor Europe.

The event raised £8,674 of which £4,490 was passed on to our partners in Afghanistan for poverty relief as detailed in ‘HELP’ above. In the four years of Walk the World events we have now walked 7/8 of the circumference of globe, and would hope to complete the entire journey around the world in steps in June 2023.

We held a Celebration and Conversation Weekend at Lydiard House in Swindon in September 2022. This event gathered the EQUIP and BUILD teams for refresher briefings. This event included a celebration dinner involving a live link to partners in Moldova and Lebanon. 30 people attended residentially and a total of 44 joined us for the dinner.

Rebrand

In 2022 we underwent a rebrand of the charity. We retained the name Amor Europe and the colour scheme, but changed the look and feel of the logo to be more representative of the mix of initiatives with which we are engaged. It is also generally in line with other Amor entities around the world (Mexico, South Africa, USA), though each of these is a separate organisation to Amor Europe.

The new logo represents a community seen from above – an urban map, with the central block in the form of a Mexican Amor home, with a heart representative of God’s heart for children in the centre of that block.

The new branding was appreciatively received by our stakeholders, there was no negative feedback.

In addition to the overall brand logo, our icons for the four initiatives of the charity were enhanced. Each comes in four variants, yet they are instantly recognisable by their common theme using open hands and are distinguished by their primary colours.

Page 16 of 28

People

We introduce here those who make everything happen.

Trustees

The Trustees who served throughout 2022 are listed on the Key Contact page at the top of this report. We are grateful to them for all their valuable contributions.

In October our former Chair of Trustees Peter Jeffrey accepted the lifetime position of ‘Founding President’ and Molly Fowlie became our new Chair.

Trustee Recruitment: Potential Trustees are sought to bring specific skills identified and needed by the Board. After preliminary discussion with the Chair the individual is invited to read the core documents of the Charity, and the Trustee Framework, which outlines the role, competences, and characteristics of a Trustee of Amor Europe.

We welcomed Mark Staveley to join the Trustees in 2022.

Hub Team

Executive responsibility for operating the Charity is delegated by the Trustees to the Hub Team. Every member of the Hub Team has responsibility for delivering a significant part of the Charity’s work and functioning. The Hub Team is led by the CEO but each member, including the CEO serves the others much as the three persons of God serve one another in mutual honour.

The Hub Team contains those who facilitate the other teams: the Engine Room taking care of the operational matters; EQUIP overseeing our Global Training programme; BUILD overseeing our home building and hope building expeditions and sponsorships; and PURE overseeing clean water and hygiene expeditions, projects and sponsorships.

Our Hub Team is formed of two full–time workers, one part–time worker and four contractor– consultants on an hourly basis.

Engine Room

Our support services currently include our Finance Lead and DBS Administrator, and our email circulars and postal mailings have design input from our Resources Lead. All these services are overseen by the Hub Lead.

Governance

The Board of Trustees has responsibility for directing and controlling the affairs of the trust. There are board meetings four times a year to:

Page 17 of 28

We have developed a Board Plan that gives order to the CIO’s progress and monitoring throughout the year through accountability and responsibility processes.

Teams and their Relationships

The Trustees delegate day–to–day management of the trust to John Fudge (the CEO) and the Hub Team. Here’s a schematic view of our key relationships.

TEAM RELATIONSHIPS

Remuneration and pay levels for the key management personnel and within the trust generally are determined by the Trustees having regard to organisations of a similar size and nature.

Risk Management

In 2022 Trustees, along with assistance from the CEO compiled their Risk Register. The CEO undertook training in this subject with Global Connections. Each Trustee has oversight of specific parts of the register and the policies that help govern it.

Trustees manage the key risks of the Charity by regular review of CEO reports against the Board’s risk management protocols, and by reviewing all KPIs, which are RAG (red–amber–green) designated.

At the operational level, all expeditions and associated events and activities undergo a full risk assessment and approval process prior to being launched. These are actively reviewed in response to changing circumstances.

Page 18 of 28

Plans

Progress of Plans for 2022

This was delivered on time and seamlessly included in expedition preparations.

Two PURE expeditions were successfully completed in 2022.

Completed as planned.

Belfast mission completed. This will be offered as a model to schools in the future.

One new Trustee recruited. Board review completed.

We are on track with policy implementation.

Future Plans in 2023

Page 19 of 28

Financial Review and Reserves Policy

Monthly Financial Status

Ongoing operational costs are around £ 9,000 per month. And we can rely on regular income (committed Standing Orders) in excess of £ 5,000 per month (including GiftAid). This leaves a deficit of around £ 4,000 per month, which is met from other sources of income (trusts, activities, ad–hoc donations, and such).

Reserves Target

Our Reserves Policy sets out the objective to hold sufficient funds to cover the deficit of a minimum of three months’ worth (and a maximum of six months’ worth) of operational costs. This currently puts the intended lower limit of our reserves at £ 12,000.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees report and financial statements in accordance with applicable law and regulations.

Approved by the board and signed on its behalf by:

Molly Fowlie

Chair.

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Financial Statements

Accounts for Amor Europe, a CIO registered with the Charity Commission (no. 117656) from 1 January 2022 to the end of the financial year on 31 December 2022.

Statement of Financial Activities for the year ended 31[st] December, 2022

Note
Income from:
Donations and Legacies
2
Charitable Activities
3
Income from investments
Total income
Expenditure
Raising Funds
Charitable Activities
4		 Unrestricted
Funds
2022
£
106,883
200,403
-
307,286
441
303,634		 Restricted
Funds
2022
£
29,791
68,724
-
98,515
-
96,866		 Total
Funds
2022
£
136,674
269,127
-
405,801
441
400,500		 Unrestricted
Funds
2021
£
115,862
9,137
-
124,999
-
122,766		 Restricted
Funds
2021
£
-
14,701
-
14,701
-
4,360		 Total
Funds
2021
£
115,862
23,838
-
139,701
-
127,126
Other
5		 8,430 - 8,430 9,585 - 9,585
Total expenditure
Excess of income over expenditure
Transfer between funds
12
Net movement in funds
Opening balance funds as at 1st January
12
Closingbalance funds as at31st December
12		 312,504
(5,218)
8,063
2,845
22,378
25,222		 96,866
1,649
(8,063)
(6,413)
10,341
3,927		 409,370
(3,569)
-
(3,569)
32,719
29,150		 132,351
(7,351)
-
(7,351)
29,729
22,378		 4,360
10,341
-
10,341
-
10,341		 136,711
**2,990 **
-
2,990
29,729
32,719

The statement of financial activities includes all gains and losses recognised during the year. All income and expenditure derive from continuing activities.

The notes on the following pages form part of these financial statements.

Page 21 of 28

Balance Sheet as at 31[st] December, 2022

Fixed Assets
Current Assets
Cash at bank and in hand
Debtors
7
Total Current Assets
Current Liabilities falling due <1 year		 £
28,335
4,072
 202 £
£
-
36,512
-
32,407
2
202		 £
£
-
36,512
-
32,407
2
202		 £
-
1
36,512
Sundrycreditors
8		 3,257 3,793
Total Current Liabilities
Net Current Assets		 3,257
29,150		 3,793
32,719
Net Assets 29,150 32,719
Income Funds
Unrestricted Funds
Restricted Funds
Total Funds		 25,222
3,927		 22,378
10,341
29,150
32,719

Approved by the Trustees by:

----- Start of picture text -----
______
----- End of picture text -----

Molly Fowlie (Chair)

date: 13 / 06 / 2023

Page 22 of 28

Notes to the Financial Statements for the year ended 31st December 2022

1 Accounting Policies

The organisation has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements 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 Statement of Recommended Practice for organisations applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the organisation. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted are set out below:

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the organisation has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the organisation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the organisation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, accounts and deposits held with banks, other short–term liquid investments with original maturities of three months or less, and bank overdrafts.

1.7 Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Page 23 of 28

Notes to the Financial Statements for the year ended 31st December 2022 (continued)

2 Donations and Legacies Unrestricted
Funds
2022
£		 Restricted
Funds
2022
£		 Total
Funds
2022
£		 Unrestricted
Funds
2021
£		 Unrestricted
Funds
2021
£		 Restricted
Funds
2021
£		 Restricted
Funds
2021
£		 Total
Funds
2021
£
General Donations
Fundraising		 82,489
8,093		 -
-		 82,489
8,093		 74,642
8,808		 -
-		 74,642
8,808
Grants
Tax recovered on giving
3 Income from Charitable Activities
PURE Filters / Trip Income
BUILD Trips
River		 -
16,300
106,883
-
193,721
2,437		 29,791
-
29,791
68,724
-
-		 29,791
16,300
136,674
68,724
193,721
2,437		 20,541
11,871
115,862
-
4,445
-		 -
-		 20,541
11,871
- 115,862
13,803
898
-		 13,803
5,320
-
Annual Celebration 4,245 - 4,245 4,212 - 4,212
Training -
200,403		 -
68,724		 -
269,127		 480 -
14,701		 480
9,137 14,701 23,815
4 Expenditure on Charitable Activities
Wages and Salaries
Activity Expenses
Consultancy
Gambia Trip
Water Filters (Burkina Faso)
Water Filters
Build Trips
River
Materials
GV Costs
Donations to partners in need
Annual Celebration
Insurance
Training
5 Other
Salary Costs
Staff Training
Administration Costs
Accounting Services
Trustee Expenses
Team Meetings
DBS
Bank & Currency Charges
Independent Examination
Carbon Offset		 78,125
1,047
13,993
-
-
-
173,019
2,100
6,663
12,504
7,883
5,330
2,971
-
303,634
-
-
1,816
3,907
143
731
1,079
143
450
162
8,430		 -
-
-
65,911
25,507
5,448
-
-
-
-
-
-
-
-
96,866
-
-
-
-
-
-
-
-
-
-		 78,125
1,047
13,993
65,911
25,507
5,448
173,019
2,100
6,663
12,504
7,883
5,330
2,971
-
400,500
-
-
1,816
3,907
143
731
1,079
143
450
162
8,430		 76,204
2,888
12,887
-
-
-
4,909
-
3,894
15,431
4,404
1,424
725
122,766
-
-
4,191
2,862
200
1,960
166
156
50
-
9,585		 -
-
-
-
-
1,860
2,000
-
-
-
-
500
-
-
4,360
-
-
-
-
-
-
-
-
-		 76,204
2,888
12,887
-
-
1,860
6,909
-
3,894
-
15,431
4,904
1,424
725
127,126
4,191
2,862
200
1,960
166
156
50
-
9,585

Page 24 of 28

Notes to the Financial Statements for the year ended 31st December 2022 (continued)

2022
2021
6 Staff Costs £
£
Salary
Employers NI
Employers Pension		 72,750
72,861
2,046
2,790
3,328
3,343
78,125
76,204

The average monthly headcount was 3 staff (2021: 3 staff) and the average monthly full-time equivalent headcount (including parttime staff) was 2.2 (2021: 2.2). No employee was paid more than £60,000. The charity contributes to a workplace pension scheme.

The charity’s trustees were not paid or received any other benefit from employment with the charity. Trustees’ expenses of £143 were incurred during the year (2021: £200). No charity trustee received payment for professional or other services supplied to the charity during the year (2021: nil).

2022 2021
**7 ** Debtors £ £
Amounts falling due within one year:
Trade Debtors
Prepayments / Gift Aid		 -
4,072		 -
-
4,072 -
2022 2021
**8 ** Creditors £ £
Amounts falling due within one year:
Trade Creditors
Accruals and deferred income
H.M. Revenue & Customs		 1,310
400
1,547		 2,005
-
1,787
3,257 3,793

9 Related Party Transactions

10 Guarantees

There were no guarantees given by the charity where any potential liability was outstanding at the 31st December 2022 (2021: nil).

11 Capital Commitments

There were no material capital commitments at the 31st December 2022 (2021: nil).

12 Movement of Funds
Balance as at
01/01/2021
Income
Expenditure
Transfers
Balance as at
01/01/2022
Income
Expenditure
Transfers
Balance as at
31/12/2022
£
£
£
£
£
£
£
£
£
Restricted Funds
PURE Filters
-
1,860
(1,860)
-
-
5,760
(1,833)
-
3,927
Burkina Faso Filters Project
-
1,860
(1,860)
-
-
29,791
(29,122)
(669)
-
Gambia Trip
-
11,943
-
-
11,943
62,964
(65,911)
(8,996)
0
Build Trips
-
898
(2,000)
-
(1,102)
-
-
1,102
-
Annual Celebration
-
-
(500)
-
(500)
-
-
500
-
Total Restricted Funds
-
16,562
(6,221)
-
10,341
98,515
(96,866)
(8,063)
3,927
Unrestricted Funds
29,729
124,999
(132,351)
-
22,378
307,286
(312,504)
8,063
25,223
Total Funds
29,729
141,561
(138,571)
-
32,719
405,801
(409,370)
-
29,150

Page 25 of 28

Notes to the Financial Statements for the year ended 31st December 2022 (continued)

Description of Restricted Funds

Pure Filters: A sponsorship programme where, for a fee, a person can buy a water filter to be installed. Training in how to use the filter use is given to the Gambian family receiving it.

Burkina Faso Filters Project: Grants to install water filters in Burkina Faso and train local families how to use them.

Gambia Trip: Funds covering 2 trips to travel to the Gambia to install water filters and meet and interact with local families.

Build Trips: Travel costs associated with a house building project for deprived families in Mexico.

Annual Celebration: Advanced deposit for a gathering of friends and families supporting Amor Europe in 2022.

Page 26 of 28

Independent Examiner’s Report

Independent examiner’s report to the trustees of Amor Europe CIO

I report on the accounts for the year ended 31st December 2022 which are set out on page 21 onwards.

Respective responsibilities of the trustees and the examiner

The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent examiner’s statement

In connection with my examination, no matters have come to my attention:

to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

Gavin Kibble MBE, ACMA

Mozaic Innovate Ltd 1 Kineton Road, Coventry CV2 3NR

21st May, 2023

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