## The Association of Delia's Friends Report and Accounts Year ended 31 March 2023 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk THE ASSOCIATION OF DELIA'S FRIENDS LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023 ADDRESS FOR CORRESPONDENCE 416 Ashingdon Road Rochlord SS4 3EW GOVERNING DOCUMENT CIO Constitution dated October 2019 CHARITY REGISTRATION NUMBER 1186091 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY Alina Bourke David Conway Sonia Newland Janel Pardo Soliz BANKERS Metro Bank PLC ACCOUNTANT Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX Page 1 Pages 2-4 Page 5 Page 6 Page 7 Page 8 Legal and Adminislralive Details Trustees, Report Accountant Report Receipts and Payments Account Statement ol Assets & Liabilities Notes to the Accounts Page 1 THE ASSOCIATION OF DELIA'S FRIENDS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2023. Obje¢t$ of the ¢harlty The charity is governed by a constitution and is constituted as a charitable incorporated organisation. The charills principal objects, as set out in its governing document, are.. al to relieve poverty, sickness and distress amongst children in Romania mainly, but not exclusively bl to advance the Christian faith in Romania mainly, but not exclusively. Revlew of the eharlty's maln a¢tlvltles and a¢hlevements To further the above objects and vision, the charity's main activities and achievements were as follows.. al Through another charity we work wth, volunteers travelled lo Barlad and bought food, nappies, toothpaste, soap, wipes, sweets and presents, lor a number ol orphanage children and families who were struggling to survive and feed their children. It is hoped that other charities will continue to support these families and others in the area. Through this charity we also helped them repair and restore one of the families. old cob-built shacks otherwise they would have been homeless and have to live on the street. bl Since we formed the charity we have been able lo pay the rent for the first space we had, and now a larger space, for the day cenlre. We started with two children and we now have forty two attending al different sessions on ditterenl days throughout the week. The children have special needs and other disabilities and are between two and fifteen years of age. Without the centre there would be nowhere for these children lo go but stay al home being looked after by their families. This is due lo these children being classed as outside the educational system because of their special needs and disabilities. The centre provides a meal and snacks lor the children who attend, some ol whom will not have any other food in the day so we have been able to provide food for three months as well. cl We worked with Salvation Army Romania and donated funds lo them lo help them purchase food, clothes, necessities and more lor their people and volunteers to give lo families who came over the border from Ukraine to help them survive after losing everything. This was mainly women and children as the men had to stay behind and light. dl In preparation for Christmas, we raised and sent funds lo Salvation Army Romania for their Angel Tree Appeal which provides clothes, food and toys for under privileged children in the towns and villages in Romania. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. Financial review During the year income increased by £2,200, to £10,300, and expenditure increased by £1,400, to £10,000. As a result the cash held by the charity increased by £300, 10 £14,100, 01 which all is unreslricled and Can be used lor any charitable purpose. Page 2 Re$erve$ poll¢y The Trustees have determined that the charity should aim lo hold unreslricled cash of no less than £7,000 so that the charity Could continue lo operate should income and l or expenditure were to vary adversely. At the year end the charity held mainly unreslri¢led cash of £14,100 and the charity is complying with ils reserve policy, holding additional funds lor the main purpose ol paying lor the yearly rental of the Delia's Friends day centre. COVID-19 Prior lo Covid 19 the trustees travelled to Barlad, Romania every three months to assess the needs and support required and lo arrange support and donations lo the poor, sick and needy families. The Chairman returned on 26th February 2020 which is the last visit we have been able to do due to the travel restrictions here and there and illness ol some of the Iruslees. Like most charities and companies we have been working remotely with face lime, zoom elc and have been maintaining our usual support and running ol the day centre. We are hoping lo retum during 2023 to maintain our regular visits. Future propo$als We propose lo continue funding the rent of Delia's Friends day centre and to help the children to gel their medical needs dealt with where possible. This involves locating and meeting paediatric specialists in the specified fields lo help the Children. We are also looking to help another charity who houses five young people who live in a house together like a family with carers so they Can have a normal family life. We are looking to send some items over again bul are exploring the best way so borders and taxes do not present problems like previously. We are also looking to work closer with Salvation Army in Romania who are working with street children and homeless families and also refugees from Ukraine who are coming to settle in Romania. Governance Responsibility lor setting policy and lor making operating decisions rest with the Iruslees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a senior management team led by the Chairman, David Conway. New trustees are recruited and appointed by the existing Iruslees, by a majority vote. Organi$ational $tru¢ture The Charity has appointed different trustees with specific tasks and we have regular meetings to come together to listen lo the specific tasks of each trustee. Relationships with other charities and related partie$ We work closely with a number of other Charities working in Romania with orphanages, hospitals, children's homes and day ¢enlres and much more. In this way we can all help each other to help as one where the real need is. Risk Statement The charity is exposed to various risks be they operational, financial or reputational. The trustees review the charity's a¢livilies regularly lo identify significant risks and, where possible, they lake appropriate measures to miligale those risks. The charity also belongs to Thirty One Eight who are an independent Christian safeguarding Charity ollering a complete safeguarding solution. All the organisalions we partner with are fully checked by us to ensure all safeguarding procedures are in place and have been followed. Page 3 Re$ponsibilltle$ of tru$tee$ Charity law requires us as Trustees to prepare financial statements lor each accounting year which record the receipts and payments of the charity lor the year. We are responsible lor keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the charity and enable us lo ensure that the financial statements comply th the Charities Act 2011. We also have a responsibility lo safeguard the assets ol the charity and lo lake reasonable steps to prevent fraud or any other irregularities. Approval This report was approved by the trustees and signed on their behalf by.. David Conway Date= 15 September 2023 Page 4 ACCOUNTANT'S REPORT ON THE FINANCIAL STATEMENTS OF AN UNAUDITED CHARITY Accounlanl's Report to the Trustees on the Preparation ol the Unaudited Statutory Awounls ol The Association ol Delia's Friends lor the year ended 31 March 2023. In order to assist you to lulfil your duties under the Charities Act 2011, we have prepared lor your approval the accounts of the charity lor the year ended 31 March 2023, as set out on pages 6 10 8. from the accounting records and from information and explanations you have given us. This report is made solely lo the Trustees ol the charity, as a body, in accordance with the terms ol our engagement letter. Our work has been undertaken solely to prepare lor your approval the awounls of the charity and slate those matters that we have agreed to stale lo the Trustees of the charity. To the fullest exlenl permitted by law, we do not accept or assume responsibility lo anyone other than the charity and ils Trustees as a body for our work or for this report. 11 is your duty lo ensure that the charity has kept adequate records and lo prepare statutory a¢countS that meet the requirements ol the Charities A¢1 2011 lor the Charity. You consider that the charity is exempt from the slatulory audit requirement lor the year and is eligible lo prepare 'Receipts and Payments, accounts. We have not been instructed lo carry out an audit or review ol the accounts ol the charity. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given lo us and we do not, therefore, express any opinion on the slalutory awounls. Stewardship 1 Lamb's Passage London EC1Y 8AB Dated= 20 September 2023 Page 5 THE ASSOCIATION OF DELIA'S FRIENDS RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 nresirieted Fund General Designated Funds Funds Restricted Funds To 2023 Total 2022 Notes Inconje rece*ts Donations Gitt aid receipts 7.126 1.454 1,235 8,361 1,454 7,760 388 Other 478 478 rolBlrecelpts PaYR￿nts Payments lo charitable aetivilies undertaken directly 708 708 aetivilies undertaken by others 7,944 1,398 9,342 6,979 rolBIpayn￿nts Nel of receipts I Ipaymentsl before Iranslers 285 Transfers between funds 163 Net movemenl in funds 285 285 Cash funds as al last year end eash funds at thls yearend 13.819 14,328 The notes on page 8 form part ol these accounts. Page 6 THE ASSOCIATION OF DELIA'S FRIENDS STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 ￿ACH 2023 Unreslricled Funds General Designated funds funds Reslricled funds Total 2022 2023 A Cash funds Cash al bank wlh immediate access Notice deposits 300 13.804 3(H) 13,804 1.306 12.513 B Other monetary assets Gift aid due lo charity 1.493 1,493 1,493 1,493 1.454 1,454 C Liabilitie5 Falling due wilhin onp year= Fee lor accounts preparation 396 396 396 396 390 390 D Assets retained for charity's own use The charity doe5 not own any a5sels. E Guaranlees and secured debls The charity has not given any guarantees and has not provided its assets as security for any liabilities. The aceounls ￿ere approved by the Iru51ee5 and signed on their behalf dale David Conway 15 September 2023 The notes on page 8 form part ol these aecounl5. Page 7 THE ASSOCIAMON OF DELIA'S FRIENDS NOTES TO THE ACCOLINTS FOR THE YEAR ENDED 31 MARCH %523 1 Accounling polld85 Th& accounls havg bggn ptgpargd on a rgcgpts ar￿ patrThgnts basis ard comprisg a slaToThgnt Ihal shows thg charivs rgcèipts paymgnts. a slatgmgnt T￿1 s￿MarIS￿S charity's assgts and 113bilitigs and rglalgd notgs accounlancy profgssion havg d&te￿ingd that only accounts prwarod In accordancg with aPpI￿a￿ accouThtiry sTa￿a[dS prosgnt a Iru& and fail, vigw a￿. as Ihgsg rocgipts ar￿ paym&Thts accounts mt la￿ canmtl b& ptgpargd In accordar wrth accountlll9 star￿ardS. th8s8 accounls do pres￿1 lar￿ ar8 ￿t Int￿r￿￿d to pr8s8ntl a'tru8 ar￿ fair, vi&w of th& charty's fina￿la1 activrtiés ar￿ slate of aflairs. G8n8tal lUr￿S ai8 UnT88trLtsd knds which ar8 availab￿ at th8 d￿cretion of In of lh8 98n8ral ￿1￿Cliv￿8 lh8 charity- D8signat8d furds compris8 unt￿Str￿téd funds that hav8 b88n sél asid8 by lh8 trust￿ for particular purpos8s ￿esIr1ct8d furds at8 donations are to b séd In aCcorda￿￿1thspeC11￿ I￿Str￿110nS impos8d bydonois.th8y I￿l￿d8 dOnal￿nS r8c8Nédfrom appé& forspgcrfic activili&s 01 pro1￿ts. unr￿lrict￿d Fu￿S G8￿ra1 Desig￿tsd f￿dS funds R￿St￿l￿d FUr￿S Total 2022 2023 2 PayThntsln r8L4tlon toChartt•￿0•rtlvltl￿5 unthrtak8ndlr8ct AdmInistrat￿n. S￿rta￿ offic8cosIs Prof8sS￿￿alf￿8S ar￿ subscwions Govarna￿a 390 708 390 708 1.681 3 G￿t5 and 91tts Pa￿ to others Ddia Fourdation fssion RomaNa ISththnArmyl Good N8ws for ￿o￿anIa 6.504 690 750 7.944 1,398 7.902 690 750 9.342 6.979 TransaEllons wlth r8lat8d partl85 No w8r8 mad&totrUSl￿ or pars[￿S r8laléd toth8m. @Xcwfor wMburs￿￿8￿t0f 8Xp8￿88 paid ￿t0￿be￿of lh8 charty. MowThnt offunds Closin9 balar bala￿8 Paym8nl8 Transf8rs G8￿8r￿f￿rrfl￿ 18.6521 18.6521 RaStrthdfu￿ chi￿ wnsors 110,0501 Childs￿SorShipiS af￿￿[aIsIng m8lhod Ihal h8lps tosupport onlyth8 S￿sOr8dchi￿r@Tr In D8lia% C8nlr8. bth *ol￿rCoMmunrt1És. Pa988