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2023-12-31-accounts

Amor Europe CIO

Trustees’ Annual Report and Financial Statement Dec 31, 2023

bringing transformation with young people in challenging places

March 2024 v.1f (final)

CIO registered in England & Wales charity nr. 1176567

Contents

SECTION
PAGE
Our Vision ............................................................................................ 3
Highlighting our Impact in 2022 ........................................................... 3
Key Contacts ........................................................................................ 4
Trustees Annual Report
— incorporating 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

EQUIP

PURE

• Water Filtration for Households • Expeditions • Project Amor Dignity • Filter Sponsorship BUILD • House Building Expeditions Quotes ................................................................................................ 13 • What They Say Operational Matters ........................................................................... 14 • Safeguarding • Awareness Raising • Spiritual Development People ............................................................................................... 16 • Trustees • Hub Team • Engine Room Governance ....................................................................................... 16 • Management Team and their Relationships • Risk Management Plans .................................................................................................. 18 • Progress of Plans for 2023 • Future Plans in 2024 • Statement of Trustees Responsibilities Financial Statements ................................................................ 20 Independent Examiner’s Report ......................................................... 26

Page 2 of 26

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 2023

We train workers who serve children and young people.

We enable families to thrive through safe water, good hygiene and sanitation.

We engage young people and adults in building homes.

Ten EQUIP Global Trainers were in action this year.

• Rwanda:

Our PURE team set 320 families (0ver 1200 individuals) free from water–borne diseases.

20 expedition participants distributed clean water filters to 201 families.

Our BUILD team continues to provide much needed homes that keep families together.

800 toothbrushes and tubes of toothpaste distributed.

• Burundi:

• Myanmar:

50 reuseable feminine hygiene packs distributed.

local women enabled to launch a sustainable feminine hygiene business.

• Rwanda:

119 filters sponsored and deployed to families.

Page 3 of 26

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 Gayla Congdon Harley Wykes Molly Fowlie (Chair) Paul Stanfield Mark Staveley Founding President Peter Jeffrey Bankers Metro Bank 35–37 North Street, GUILDFORD, GU1 4TE HSBC (Protected Trust Services Air Travel) 19 Minster Street, SALISBURY, SP1 1TE Independent Examiner Canon Gavin Kibble MBE Mozaic Innovate Limited 1 Kineton Road, Wyken, COVENTRY, CV2 3NR Solicitors Moore Barlow the Oriel, Sydenham Road, GUILDFORD, GU1 3SR

Page 4 of 26

Trustees’ Annual Report incorporating the Director’s Report

Introduction

Amor Europe registered with the Charity Commission on January 8, 2018. The CIO is founded on a Christian ethos, the principles on which it operates issue from 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 health interventions that include water filters, training in their sustainable use, hygiene, and sanitation awareness.

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

  4. Providing food aid to people experiencing hunger, usually as a result of extreme events.

The Trustees present their report and financial statements for the period to 31/12/2023.

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 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.

Page 5 of 26

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.

Page 6 of 26

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, brings high costs to families when they have to buy medicines, and sadly causes death.

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

This is achieved through our proven holistic 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.

Page 7 of 26

4. HELP

As a response to the Covid–19 pandemic and its devastating effects on those already marginalised by poverty we intentionally raised funds to feed hungry children and families.

We have continued this approach, dedicating 50% of our annual fundraising initiative to hunger– related poverty relief, mainly 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, as an act of gratitude and thanksgiving to God.

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.

  1. Integrity

  2. Prayerfulness

  3. Humility

  4. Inclusivity

  5. Generosity

  6. Fun

  7. Excellence 8. Care

Page 8 of 26

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.

Review of Activities in 2023

HELP

Emergency Response Special Project

— to meet needs arising from disasters affecting our partners

Displaced Families in Burkina Faso

We allocated half of the proceeds of our annual “Big Walk” sponsorship event, to a special fund set up for the provision of food to 70 hungry families displaced by Islamist extremist violence in Burkina Faso, though our trusted partner Dorcas Centre based in Laffiabougou near Bobo Dioulasso.

In total we raised and donated £3350 for this purpose.

EQUIP

New Training Materials

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.

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.

During 2023 we circulated the new materials in editable formats to enable our partners to translate them. We then embarked on a series of expeditions, working alongside our partners to deliver Courses 1 and Course 2 in as many places as we could schedule. Course 3 will feature heavily in our 2024 programme of training events with partners.

Page 9 of 26

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

We currently have in place partnerships with:

Children’s Worker Training in 2023

Since 2021 we have sponsored a Network Coordinator in Sri Lanka . In 2023 we worked alongside the indigenous team led by the Coordinator and delivered training in a new location for them and in the capital Columbo. In all our team trained 75 children’s workers.

In the Gambia we ran training for 35 children’s workers alongside our partner, and saw their new network come into place as five locals stepped up to lead it.

In India we worked with a long–term partner and delivered training in two locations in Gujarat State.

We returned to Burundi , training a national children’s work network newly formed in 2022. Some 50 participants fed back that the concepts of sustainability and safeguarding were new to them.

In Rwanda we commenced a partnership with a team exploring children’s work as their next national impact project. Here, 30 children’s workers from various faiths and denominations received training

In Myanmar we were privileged to work with a minority people group, training 27 participants. A further training course, run by those based in the region on our behalf trained a another 20 very courageous children’s workers.

In Sierra Leone we renewed a partnership unvisited since before the pandemic, training 28 children’s workers.

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. Our Global Partnerships 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. Three new Global Trainers travelled for the first time in 2023.

Page 10 of 26

Train the Trainers

In order to multiply the impact of UK based trainers we have embarked on a programme of training and recognising EQUIP trainers based outside the UK. In order to accelerate this we have developed a new ‘Train the Trainers’ course in 2023, ready for roll–out with partners in 2024. It has been requested in Burkina Faso, Burundi, the Gambia, Myanmar, Sri Lanka, and India.

PURE

Water Filtration for Households

We have a partnership with Sawyer International « sawyer.com » to supply “point one” 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 or protozoa can pass through the filters. Accurate data from multiple countries indicate that they eliminate water–borne disease, reduce costs for families, and improve attendance rates at school and employment.

Expeditions

In November 2023, a 20–person expedition delivered 201 WaSH interventions in the Gambia. Preparation and debriefing for this included three ‘WELL’ experience days, two before the expedition and one subsequent to it. This new initiative greatly improved the experience for expedition participants and increased its impact on their development as global citizens.

In addition to the WaSH interventions the expedition team distributed 800 toothbrushes with toothpaste. The team also deployed 50 washable sanitary pads for women in one village and enabled local women to launch a sustainable business for supply of similar items by means of a sewing machine, resources for local materials, and provision of sewing patterns.

Project Amor Dignity

As part of the November 2023 expedition PURE launched the PAD Project. This raises awareness and funds for feminine hygiene interventions. The project commenced in 2023 with a pilot intervention programme embedded within the expedition to the Gambia in November (see above).

Filter Sponsorship

We have developed a sponsorship project, enabling individuals to sponsor filters. The sponsorship amount of £60 covers the cost the filter, transportation, installation 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 gets the filter, a baseline data report on health prior to installation, then 2–week, 8–week, 6–month and random updates to 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 its use from the family concerned.

Page 11 of 26

In 2023 we have distributed 123 sponsored filters in the Gambia. The filters are shipped to our partner who arranges distribution, installation, training and support to families and collecting impact data.

Flourishing Life in the Gambia

Combining both expeditions and sponsorships, we have deployed 836 filters in the Gambia — 324 of them in 2023 — releasing around 5000 people from water–borne diseases.

One essential aspect of PURE WaSH interventions is the collection of impact data, enabling the efficacy of the programme (or lack of it) to be available for scrutiny and analysis. The diagrams below present the very positive picture of our programme as assessed at the end of 2022.

Page 12 of 26

BUILD

House Building Expeditions

In 2023 we took 26 people overseas to build a home in Tijuana Mexico

The family receiving their new home had unfortunately lost their previous home to a house fire. One team member created a beautiful mural of a dove on the smoke–blackened wall of their neighbour’s property to remind the family of God’s love and peace.

Quotes

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

What They Say…

— Mexico BUILD participants 2023 — Ali & Mark, Bristol.

Page 13 of 26

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.

Our Safeguarding Lead and Safeguarding Trustee both undertook 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 developed and adopted a Safeguarding Statement and 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, for each event or expedition. We developed safeguarding and health & safety training courses tailored for use with and by all our teams. These are delivered online and in person with records kept verifying that each expedition participant has been trained.

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. We were able to make a donation of £2,500 to the SCWA Coalition in 2023.

Awareness Raising

the Big Walk

Throughout June 2023 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 ran Big Walk events in Folkestone, Herne Bay, Snowdonia, the Lake District, and Southampton. Together these events raised £6700 enabling us to donate £3350 to Aid to Burkina in order for them to provide food for 70 families displaced by Islamist violence against pastors and their families in Burkina Faso.

Page 14 of 26

Families in Burkina Faso receive food aid purchased with funds from the Big Walk

Conversation & Celebration

We held our Conversation & Celebration Weekend at Lydiard House in Swindon in September 2023. This event included a celebration dinner which included the Mexico BUILD team (enjoying their debriefing weekend nearby) giving excellent feedback on their experience.

A total of 28 people attended residentially and 45 joined us for the dinner.

Spiritual Development

the RIVER

As part of awareness raising, Amor Europe offers “the RIVER”…

About the RIVER: The RIVER is a four–day spiritual retreat which aims to refresh and encourage people in their personal faith. The ministry of Amor Europe depends upon the authentic spiritual relationship between individuals and the Living God — recognised and worshiped by Christians. The RIVER experience enables Amor Europe to articulate and share spiritual life with those seeking to connect with God.

The RIVER in 2023: The River began hosting four–day retreats at Wellwick House, Wendover — a conference and retreat house. Wellwick House has made considerable adjustments to its premises to facilitate the RIVER and serves beautifully as the key venue for the development of this initiative. In total, seven River retreats were run in 2023.

The RIVER in 2024: Eight retreats are planned in the UK and Ireland, with two more scheduled for locations in Africa.

the ROAD Less Travelled

In 2023 we began to build a team to enable each person that connects with Amor Europe to intentionally choose pathways of continuous spiritual development.

Page 15 of 26

The team will create and or signpost resources, courses, and opportunities that those serving with Amor Europe can opt for in order to develop spiritually.

The Road Less Travelled team will commence its work in 2024.

People

We introduce here those who make everything happen.

Trustees

The Trustees who served throughout 2023 are listed on the Key Contact page at the top of this report. We are grateful to them for all their valuable contributions.

Molly Fowlie has led the team as Chairman in 2022 and has overseen a review of recruitment, risk register and all policies and been influential in Amor Europe’s development of a culture of care.

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.

In 2024 we welcome two new Trustees Jon Wilson, and Joey Little.

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, overseen by the Hub Team 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 16 of 26

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

Management Team and their Relationships

The trustees delegate day–to–day management of the trust to John Fudge (the CEO) and the Hub Team. The relationships are demonstrated in the Team Relationships diagram.

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

Each Trustee has oversight of specific parts of the register and the policies that help govern it. All policies have been reviewed and refreshed in Q4 of 2023.

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 17 of 26

Plans

Progress of Plans for 2023

We are on track with policy implementation.

Online Safeguarding and Heath & Safety training courses built. All participants on expeditions in 2023 completed online training.

Existing and new partners greatly appreciated the new materials, delivered in seven countries.

Course developed ready for delivery in 2024 in Sri Lanka, Burundi, Burkina Faso, and the Gambia.

Course run in January 2023 with four participants, three of whom delivered training in 2023.

We have received funding to go ahead with the initial stages of this project.

Grace Foundation has opted for a justice project with us in Belfast in 2024.

Page 18 of 26

The Road Less Travelled project was conceived in 2023, with Joey Little taking leadership of the team which will commence activities in 2024.

Future Plans in 2024

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 (to March 2024).

Page 19 of 26

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 2023.

Statement of Financial Activities for the year ended 31[st] December, 2023

Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Unrestricted
Funds
2022
Restricted
Funds
2022
Total
Funds
2022
Note £
£
£
£
£
£
Income from:
Donations and Legacies
2		 178,749
33,421
212,170
106,883
29,791
136,674
Charitable Activities
3		 98,883
12,118
111,002
200,403
68,724
269,127
Income from investments
4		 20
–
20
–
–
–
Total Income 277,652
45,540
323,191
307,286
98,515
405,801
Expenditure
Raising Funds 750
750
441
–
441
Charitable Activities
5		 219,013
10,706
229,720
303,634
96,866
400,500
Other
6		 13,281
–
13,281
8,430
–
8,430
Total Expenditure 233,044
10,706
243,751
312,505
96,866
409,371
Excess of income
over expenditure		 44,608
34,833
79,441
(5,219)
1,649
(3,570)
Transfer between funds
13		 –
–
–
8,063
(8,063)
–
Net movement in funds 44,608
34,833
79,441
2,844
(6,414)
(3,570)
Opening balance funds
at 1st January
13		 25,223
3,927
29,150
22,379
10,341
32,720
Closing balance funds
at31st December
13		 69,831
38,760
108,591
25,223
3,927
**29,150 **

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 20 of 26

Balance Sheet as at 31[st] December 2023

lance Sheet as at 31st December 2023 lance Sheet as at 31st December 2023 lance Sheet as at 31st December 2023
2023
2		 022
£ £
£		 £
Current Assets
Cash at bank and in hand
114,360		 28,335
Debtors
8
5,998		 4,072
Total Current Assets 120,358 32,407
Current Liabilities falling due <1 year
Sundrycreditors
9		 11,767 3,257
Total Current Liabilities 11,767 3,257
Net Current Assets 108,591 29,150
Net Assets **108,591 ** **29,150 **
Income Funds
Unrestricted Funds
13
69,831		 25,223
Restricted Funds
13
38,760		 3,927
Total Funds **108,591 ** **29,150 **

Approved by the Trustees by:

Harley Wykes

Chair (from March 2024)

date: 04 / 03 / 2024

Page 21 of 26

Notes to the Financial Statements for the year ended 31[st] December 2023

1 Accounting Policies

1.1 The financial statements have been prepared in accordance with the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to organisations preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The organisation is a Public Benefit Entity as defined by FRS 102.

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 22 of 26

Notes to the Financial Statements for the year ended 31[st] December 2023 (continued)

Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022
£
£
£
£
2
Donations and Legacies
General Donations 158,772
3,421
162,193
82,489
Fundraising 6,558
–
6,558
8,093
Grants –
30,000
30,000
29,791
Tax recovered ongiving 13,419
–
13,419
16,301
178,749
33,421
212,170
136,674
3
Income from Charitable Activities
PURE Filters / Trip Income 39,255
12,118
51,373
68,724
Annual Celebration 3,767
–
3,767
4,245
Training 724
–
724
Build Trips 55,137
–
55,137
193,721
River –
–
2,437
98,883 12,118 111,002 269,127
4
Income from Investments
Bank/BuildingSocietyInterest 20
–
20
–
20
–
20
–
5
Expenditure on Charitable Activities
Wages and Salaries 87,865
–
87,865
78,125
Activity Expenses 2,791
–
2,791
1,047
Consultancy 8,754
–
8,754
13,993
Gambia Trip 28,288
–
28,288
65,911
Water Filters (Burkina Faso) –
6,250
6,250
25,507
Water Filters –
4,456
4,456
5,448
Build Trips 48,910
–
48,910
173,019
River –
–
–
2,100
Materials 1,942
–
1,942
6,663
GV Costs 19,967
–
19,967
12,504
Donations to partners in need 13,206
–
13,206
7,883
Annual Celebration 5,455
–
5,455
5,330
Insurance 1,386
–
1,386
2,970
Training 450
–
450
–
219,013 10,706 229,720 400,500

Page 23 of 26

Notes to the Financial Statements for the year ended 31[st] December 2023 (continued)

6
Other		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022		 Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022
£
£
£
£
Administration Costs 3,744
–
3,744
1,816
Accounting Services 4,362
–
4,362
3,907
Trustee Expenses 149
–
149
143
Team Meetings 1,143
–
1,143
731
DBS 573
–
573
1,079
Bank & Currency Charges 110
–
110
142
Independent Examination 400
–
400
450
Carbon Offset 2,800
–
2,800
162
13,281 – 13,281 **8,430 **
2023
2022
£
£
81,886
72,750
2,534
2,046
3,445
3,328
87,865
78,124
2023
2022
7
Staff Costs		 £
£
Salary 81,886
72,750
Employers NI 2,534
2,046
Employers Pension 3,445
3,328
87,865
78,124

The average monthly headcount was 3 staff (2022: 3 staff) and the average monthly full–time equivalent headcount (including part–time staff) was 2.2 (2022: 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 £ nil were incurred during the year (2022: £ 143). No charity trustee received payment for professional or other services supplied to the charity during the year (2022 : £ nil).

2023
2022		 2023
2022
8
Debtors		 £
£
Amounts falling due within one year
Trade Debtors 2,323
–
Prepayments 3,675
4,072
5,998
4,072
2023
2022
9
Creditors		 £
£
Amounts falling due within one year
Trade Creditors 2,389
1,310
Accruals and deferred income 7,412
400
H M Revenue & Customs 1,965
1,547
11,767 3,257

Page 24 of 26

Notes to the Financial Statements for the year ended 31[st] December 2023 (continued)

10 Related Party Transactions

There were no related party transactions during the year (2022 : nil)

11 Guarantees

There were no guarantees given by the charity where any potential liability was outstanding at the 31[st] December 2023 (2022: nil)

12 Capital Commitments

There were no material capital commitments at the 31[st] December 2023 (2022: nil)

Balance as at Balance as at Balance as at
13: Movement of Funds 01/01/2022
Income		 Expenditure
Transfers
01/01/2023		 Income
Expenditure		 31/12/2023
£
£		 £
£
£		 £
£		 £
Restricted Funds
PURE Filters –
5,760		 (1,832)
–
3,927		 8,979
(4,456)		 8,450
Gambia Trip 11,943
62,964		 (65,911)
(8,996)
–		 1,500
–		 1,500
Build Trips (1,102)
–		 –
1,102
–		 –
–		 –
Annual Celebration (500)
–		 –
500
–		 –
–		 –
Burkina Faso Filters
Project –
29,791		 (29,122)
(669)
–		 –
–		 –
Dignity Project –
–		 –
–
–		 3,938 3,938
APW Project –
–		 –
–
–		 3,951 3,951
Burkina Faso Small
Business Model –
–		 –
–
–		 15,421 15,421
PURE Support 2024 –
–		 –
–
–		 3,000 3,000
Gambia Building Project –
–		 –
–
–		 6,250
(6,250)		 –
Rwanda Pilot Project –
–		 –
–
–		 2,500 2,500
Total Restricted Funds 10,341
98,515		 (96,866)
(8,063)
3,927		 45,540
(10,706)		 38,760
Unrestricted Funds 22,378
307,286		 (312,504)
8,063
25,223		 277,652
(233,044)		 69,831
Total Funds 32,719 405,801 (409,370) –
**29,150 **		 **323,191 **
(243,751)		 **108,591 **

Note 13: Movement of Funds (continued) — Description of Restricted Funds

Page 25 of 26

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 2023 which are set out on page 20 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:

have not been met; or

Gavin Kibble MBE, ACMA

Mozaic Innovate Ltd 1 Kineton Road, Coventry CV2 3NR

28th February, 2024

Page 26 of 26