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REGISTERED CHARITY NUMBER: 1199809
UKRAINE RELIEF AID
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
Cox Costello & Horne Chartered Accountants and Tax Advisors Batchworth Lock House 99 Church Street, Rickmansworth WD3 1JJ
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UKRAINE RELIEF AID
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Chairman's Report | 2 | ||
| Report of the Trustees | 3 | to | 8 |
| Statement of Trustees' Responsibilities | 9 | ||
| Independent Examiner's Report | 10 | ||
| Statement of Financial Activities | 11 | ||
| Statement of Financial Position | 12 | ||
| Notes to the Financial Statements | 13 | to | 16 |
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UKRAINE RELIEF AID
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2024
TRUSTEES A Young M G R Edwards J D A Cummins PRINCIPAL ADDRESS Castlepoint Unit Z, East Mall Castle Lane West Bournemouth BH8 9UW REGISTERED CHARITY NUMBER 1199809 INDEPENDENT EXAMINER Cox Costello & Horne Chartered Accountants and Tax Advisors Batchworth Lock House 99 Church Street, Rickmansworth WD3 1JJ CHIEF EXECUTIVE OFFICER Karol Swiacki
The Charity's web site address is https://www.ukrainerelief.org.uk/about
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UKRAINE RELIEF AID
CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 JULY 2024
The charity continued its work providing humanitarian aid to Ukrainian living across Ukraine but particularly in the South and East where the impact of the war has been significant. The humanitarian aid focused on basic essentials for living including food, bedding, first aid and medical items.
The charity was able to provide aid for Ukrainians of each age group from babies where baby formula, nappies, food etc were provided through to providing wheelchairs and medicines for the elderly. The charity received many thousands of photographs and videos from those receiving the aid to verify the aid had reached the intended recipients. The charity was able to have tight oversight of the supply chain right from the warehouse in Bournemouth through to the villages and towns where the aid was finally delivered.
Over the course of the year the Charity's Chief Executive Officer Karol Swiacki ("CEO") and Trustees visited Ukraine to perform due diligence on our partners in Ukraine to ensure they were operating in the required way ensuring all necessary laws and regulations were being followed. The CEO was successful in building excellent working relationships with suppliers of warehousing and transportation services to ensure the charity could meet its objective.
Substantial donations of PPE equipment were also received and the Charity transported these to hospitals in Ukraine. Other donations were received from churches, community groups as well as members of the public including substantial donations from JP Morgan Bank, AFCB Community Sports Trusts, Richard Adlem MBE..
The Charity also received substantial support from Castlepoint Bournemouth which allowed the charity to have use of warehousing and loading bay facilities. In addition to donations raised in the UK, Ukraine Relief Aid established a relationship with a US based 501c (3) charity called Ukraine Freedom Fund that allowed US donations to be received and this is a growing source of financial support for Ukraine Relief Aid.
Over the year the Trustees increased again the focus on supporting children in Ukraine who are being particularly impacted by the war. The charity was able to provide sports and other equipment to a number of schools and strong relationships have been built which will allow further collaboration in the future
The Trustees recognise that the Ukraine/Russia conflict has started is likely to continue for the foreseeable future and that the charity has to position itself to provide support for the longer term and this inevitably means additional funding will be required.
The CEO and Trustees would like to thank the volunteers, partners all donors and other stakeholders that have allowed Ukraine Relief to have a successful year. The Charity looks forward to continuing its support for the people of Ukraine.
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UKRAINE RELIEF AID
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The trustees present their report and the financial statements of Ukraine Aid Relief ("URA")for the period ended 31 July 2024, which have been prepared in accordance with the Charities Statement of Recommended Practice {Charities SOAP (FRS 102) and Financial Reporting Standard 102 (FRS 102).
The charity was established as a Charitable Incorporated Organisation under the Charity Commission with model governing documents.
The charity trustees for the purposes of charity law are known as members of the Board of Trustees.
The members of the Board of Trustees are elected to serve for a period of three years after which they must step down and may be re-elected at the next Annual General Meeting.
A broad skill set is represented on the Board of Trustees, including experts in finance, IT, medical research and business. This board has been constituted in order to provide the professional and technical expertise required to ensure accountability for and efficiency in URA's work.
We believe assessing the quality of the work being undertaken with URA funding, the competence of local partners; and the financial integrity of the programmes are the most appropriate ways for Trustees to ensure the accountability of URA's work.
The key management personnel of the charity as listed on Page 1 are in charge of directing, controlling, running and operating the charity on a day-to-day basis. The pay and remuneration of the Chief Executive Officer is reviewed annually by the Board of Trustees.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity was set up to provide relief supplies in any area, region or country in the world for Ukrainian people, who are suffering hardship or distress by reason of their lack of food, clothing, shelter or medical supplies of all kinds either due to war. Prior to Ukraine Relief Aid charity being created, the CEO and a number of volunteers were actively engaged in supporting Ukraine from day 1 of the full scale invasion of Ukraine by Russia in February 2022. This work was made possible by the use of a vacant unit at Castlepoint Centre in Bournemouth, UK. The Charity was established to formalise and continue this work.
The charity undertakes this either by direct action or by supporting other charities which are registered in England and Wales or organisations which have charitable purposes in accordance with the law in England and Wales
The charity's objectives did not change in the period.
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UKRAINE RELIEF AID
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
OBJECTIVES AND ACTIVITIES Significant activities
In its second year of operation, the Charity has significantly expanded both its reach and capacity, building on the strong foundations established during its first year. This period marked a year of growth, strategic development, and deepened impact in our mission to support communities affected by the war in Ukraine.
A major milestone during the year was the establishment of a central transportation and logistics hub at Castlepoint, Bournemouth. This facility became the operational heart of our aid programme, enabling the efficient collection, sorting, and dispatch of tonnes of humanitarian aid. The hub played a critical role in coordinating the flow of supplies from across the UK to communities in urgent need throughout Ukraine.
This logistical centre also became a focal point for volunteer engagement and community involvement, demonstrating the collective spirit that underpins our work. Thanks to the dedication of our supporters, partners, and volunteers, we were able to scale our operations and deliver aid more effectively and consistently.
Children are the future
Amid the ongoing war in Ukraine, the physical and mental health of children has been severely affected. Our initiative is founded on a simple yet powerful goal: to reach children living through war and provide them with moments of normalcy and joy. By supplying and distributing sports equipment and creative materials, we aim to offer children opportunities to experience teamwork, well-being, and the therapeutic power of play - even if only for a moment.
During our visits, we witnessed the profound impact the conflict is having on children's lives. These early efforts enabled us to support thousands of children and confirmed the urgent need for this mission. Many schools in Ukraine are currently unable to provide even the most basic equipment for sports, arts, and recreational activities.
In response, we have delivered essential sports gear, games, and creative supplies to schools and institutions in need - allowing children not only to stay active, but also to reconnect with each other, express themselves, and momentarily escape the trauma of war. Importantly, our support extends to all children, including those with disabilities, ensuring that no one is left behind.
This initiative is quickly becoming a symbol of international solidarity and concern for the future of Ukrainian children. By promoting both physical activity and emotional resilience, we are helping to build healthier, more hopeful communities.
The schools and institutions we have supported so far include: Gymnasium Szeptytskyi No. 2 Dnipro Orphanage Bucha Lyceum No. 3 Pavlohrad School No. 4 Gymnasium No. 2, Chernobyl Bucha Gymnasium No. 8 Havrylivka Gymnasium No. 12 ...and many more.
We remain committed to expanding our reach and continuing to invest in the well-being of Ukraine's children - because their future is worth protecting.
Main partners: Inter Sport International, Head2Toe, JWSport, FootballKitsDirect.com
We supported 33,000 children with sports equipment.
Shoebox Appeal
Shoebox Appeal for Ukrainian children has become one of the most inspiring chapters in our organisation's history. What began as a simple act of kindness evolved into a powerful display of solidarity, with support pouring in from across the United Kingdom.
This year( second time), thanks to the extraordinary generosity of local communities, businesses, and volunteers, we successfully prepared and delivered over 5,000 shoeboxes filled with gifts, essentials, and heartfelt messages. Each box carried more than just presents-it carried a message of hope, love, and unity to children whose lives have been disrupted by war.
The appeal brought together a wide network of supporters, including the BCP community in Dorset and Hampshire, West Sussex residents, HAF GB, Lush GB, JP Morgan, The Silver Crane Company Ltd,JW Sport, Head 2 Toe, Children Fundation, Organix, Lions Club, Gosport Community and more. Their contributions-both material and moral-helped create thousands of moments of joy across Ukraine.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
UKRAINE RELIEF AID
OBJECTIVES AND ACTIVITIES
In December, Karol (CEO) and trustee Alastair travelled to Ukraine to oversee the distribution of the boxes, which included gifts delivered directly to schools, orphanages, and community centres. These personal visits reinforced the message of international support and human connection. Witnessing children's smiles and their excitement upon receiving the shoeboxes was a deeply moving experience, reminding us of the simple yet profound impact of collective compassion.
This success was made possible by the amazing spirit of community and the dedicated work of our volunteers, both in the UK and Ukraine. From packing and logistics to translation and coordination, your time, energy, and care ensured the success of this initiative.
The Shoebox Appeal is more than a seasonal effort-it is a symbol of what we can achieve when we come together with empathy and purpose. We remain committed to continuing this vital work, knowing that each act of kindness contributes to a more hopeful future for Ukraine's children.
Emergency Food Relief
In its second year of operation, Ukraine Relief has continued to respond to the ongoing humanitarian crisis in Ukraine with unwavering commitment. One of our key areas of focus has been the delivery of emergency food supplies to communities impacted by the war.
Over the past year, we have delivered more than 2000 tonnes of essential food aid across Ukraine. These supplies - including staple goods, long-life items, and specialised nutrition - have helped support vulnerable children, families, and displaced people in some of the hardest-hit regions.
This achievement has been made possible thanks to the extraordinary support of our partners and donors. We are deeply grateful to:
Tesco Organix KindEnglishMan Silver Crane Ltd Pharos Energy Richard Adlem Hope for Food The Urgent Food Supplies community And thousands of individual supporters.
As we mark the Charity's second year, this work stands as a testament to the power of collective action. With each delivery, we are not only providing food - we are offering reassurance, dignity, and hope to those enduring the unimaginable. We look ahead with determination to continue this work for as long as it is needed.
Bags of Love
Now in its second year, the Bags of Love project has grown into one of Ukraine Relief's most impactful and emotionally resonant initiatives. Designed to bring comfort, dignity, and emotional support to Ukrainian children and families enduring the trauma of war, the project continues to demonstrate the power of collective kindness.
Over the past year, with the incredible commitment of volunteers and the unbreakable spirit of community across the UK and beyond, we have packed and delivered more than 10,000 Bags of Love. Each bag is carefully assembled to meet the needs of its recipient - typically including hygiene essentials, clothing, school supplies, comforting items such as blankets or soft toys, and often a handwritten note or drawing to uplift the spirit.
These care packages are distributed through a trusted network of partner organisations, shelters, hospitals, and community outreach programs, ensuring they reach those who need them most. With special attention given to children and mothers, the project not only offers practical support but also reminds recipients that they are seen, valued, and not alone.
Local businesses, community groups, and individual supporters have played a crucial role in making this project a success, offering donations, space, time, and encouragement. Their contributions have expanded the project's reach and strengthened its message of solidarity.
Beyond distribution, Bags of Love has also become a platform for awareness and advocacy. Through community events and educational campaigns, the project continues to shine a light on the lived realities of those affected by the conflict in Ukraine.
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UKRAINE RELIEF AID
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
OBJECTIVES AND ACTIVITIES
Generators for Ukraine
In addition to our ongoing humanitarian aid efforts, we were fortunate to receive generous support from Warner Bros. and Wyre Forest. Through their incredible contributions, we were able to deliver large generators to critical locations in Ukraine, including Krivyi Rih and Zhytomyr, where reliable power sources are essential for communities and institutions grappling with the consequences of war.
In addition to these larger units, we also provided smaller generators to a variety of schools, community centres, and local institutions, ensuring that people in affected areas can continue their daily activities, access essential services, and maintain some semblance of normalcy amidst the ongoing crisis.
The delivery of these generators has not only provided practical support but has also been a beacon of hope for communities facing immense challenges
Dnieper Orphanage
In its second year, Ukraine Relief has continued to provide steadfast support to the Dnipropetrovsk Boarding House, an orphanage that cares for over 200 children and young adults with Autism and Cerebral Palsy. The ongoing challenges faced by these children, especially amidst the war, have been met with compassion and dedication.
This year, with the generous support of our community, we were able to make significant improvements to the living conditions at the orphanage. We provided additional beds, chest of drawers and wardrobes, to ensure that each resident has a comfortable and safe place to sleep, conforming to high medical and comfort standards.
In addition, a large TV set was donated to offer entertainment and comfort to the children, helping them enjoy moments of normalcy and joy in a difficult time.
During the Christmas season, the orphanage residents were given special treatment, ensuring they felt the warmth and spirit of the holidays. Thanks to the efforts of our team and supporters, they received not only gifts but also the much-needed general help that continues to make a difference in their daily lives.
Empowering Young People Through Charity
In its second year, the Charity proudly provided Duke of Edinburgh (DofE) Award participants with the opportunity to fulfil their volunteering requirements by engaging directly with our mission. This initiative allowed young people to gain practical experience in the charity sector while making a tangible contribution to the lives of those affected by the ongoing crisis in Ukraine.
By opening our doors to students completing their DofE charity experience, we offered them the chance to research and understand the vital work we do, as well as to participate in everyday tasks that are crucial to the Charity's operations. Whether assisting with packing and sorting aid, organising events, or helping with fundraising activities, these young individuals gained firsthand knowledge of the challenges faced by those in conflict zones and the difference that community-driven efforts can make.
Sports Hall Renovation
Renovation of Gymnasium No. 71 in Kryvyi Rih
Ukraine Relief began the renovation of Gymnasium No. 71 Sport Hall in Kryvyi Rih, a city under constant threat but filled with resilient communities determined to maintain normal life. Despite the conflict, children continue attending school, often in challenging conditions.
The school's sports hall lacked proper heating, making it unusable during the cold months. Recognising the role of physical activity in supporting children's well-being, the charity funded the renovation of the heating system, allowing the space to be used safely year-round.
Ukraine Relief is now committed to supporting the full renovation of the sports hall over the next two years, ensuring students have a safe, warm, and active environment as part of their education.
English Language Support
To support Ukrainians settling in the UK, Ukraine Relief has offered weekly English language sessions, led by Malcolm, a dedicated university lecturer. His commitment has provided participants with not only essential language skills but also confidence and a sense of community.
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UKRAINE RELIEF AID
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
OBJECTIVES AND ACTIVITIES
These sessions play a vital role in helping individuals integrate, gain independence, and build a better future in their new environment.
Volunteer Engagement and Community Outreach
Throughout the year, Ukraine Relief volunteers have actively represented the charity at events such as the Annual Air Show, Christmas Market, Wimborne Christmas Market, and local Craft fairs. These gatherings have been key in raising awareness and connecting with the community.
Volunteers also organised collections and fundraising activities during these events, helping to support our ongoing work. Their commitment continues to be a driving force behind the charity's visibility and impact.
Humanitarian Medical Aid
Ukraine Relief continued to deliver vital humanitarian medical aid to hospitals, care homes, and individuals in urgent need across Ukraine. Thanks to generous partners such as Limbcare, we were able to donate a prosthetic limb, giving someone the chance to regain mobility and dignity. With the ongoing support of Dorset Nursing Supplies, local GP surgeries, care homes, and hospitals, we also sent medical equipment, supplies, and essential medicines directly to where they are most needed.
Particular focus was placed on supporting the most vulnerable children and adults living with disabilities, ensuring they receive equipment that allows them to live with comfort and dignity despite the challenges of war. In recognition of our continued efforts, Ukraine Relief was honoured to be named an official ambassador by one of the hospitals we support - a meaningful symbol of trust and partnership.
Public benefit
The Charity's Trustees have complied with their duty under Section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charities Commission when reviewing the Trust's aims and objectives and in planning future activities whether in the nature of incoming or outgoing resources.
Volunteers
The Charity has had hundreds of volunteers over the last year to help primarily with accepting, sorting and packing donations in the Castlepoint warehouse ready to be transported by HGV to Ukraine. Over 350 HGVs and vans with approximately 5,000 tonnes of humanitarian aid have been sent between the period of the war starting and the end of July 2024.
FINANCIAL REVIEW
Investment policy and objectives
Under the constitution, the charity has the power to make any investments that the Trustees see fit.
Reserves policy
Ukraine Relief Aid's policy is to maintain unrestricted funds sufficient to cover 4 months' operating expenses which has been the case throughout the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT Statement of fundraising practice
In accordance with the charities (Protection and Social Investment) Act 2016, the following statement outlines the fundraising practice for the Ukraine Relief Aid in the year.
In current year there were no failures to comply with the Fundraising Regulator's code of practice. Ukraine Relief Aid does not sell or swap data with other charities or organisations or make any cold telephone calls to the general public.
In the year Ukraine Relief Aid did not contact services for any professional fundraisers as defined by section 58 of the Charities Act 1992. During the course of the year the Charity received no complaints about our fundraising practice in response to any of our fundraising direct mailings that were sent out
. The Charity does not engage in persistent or intrusive fundraising practices with any of our supporters, including vulnerable people. Where vulnerable people or those acting on their behalf request to cease communications, we act on their wishes.
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UKRAINE RELIEF AID
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024
Approved by order of the board of trustees on 18 May 2025 and signed on its behalf by:
A Young - Trustee
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UKRAINE RELIEF AID
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 JULY 2024
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UKRAINE RELIEF AID
Independent examiner's report to the trustees of UKRAINE RELIEF AID
I report to the trustees on my examination of the financial statements of the Ukraine Relief UK ('the charity') for the period 31 July 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position and related notes.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
As permitted by Direction 2, issued by the Charity Commission the firm for which I work has provided the charitable company with bookkeeping services during the period ended 31 July 2024. As a consequence I have followed the requirement of the FRC's Ethical Standard when undertaking this assignment.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached
Michael F Cox FCA
Cox Costello & Horne Chartered Accountants and Tax Advisors Batchworth Lock House 99 Church Street, Rickmansworth WD3 1JJ
18 May 2025
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UKRAINE RELIEF AID
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024
| Year Ended 31.7.24 Ukraine Unrestricted Humanitarian Total fund Relief funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies - 186,253 186,253 Other trading activities 2 - 4,160 4,160 Total - 190,413 190,413 EXPENDITURE ON Raising funds - 1,757 1,757 Charitable activities Ukraine Relief - 175,288 175,288 Other - 1,152 1,152 Total - 178,197 178,197 NET INCOME - 12,216 12,216 RECONCILIATION OF FUNDS Total funds brought forward - 45,897 45,897 TOTAL FUNDS CARRIED FORWARD - 58,113 58,113 |
Period 27.7.22 to 31.7.23 Total funds £ 166,968 8,878 |
|---|---|
| 175,846 | |
| 9,263 119,186 1,500 |
|
| 129,949 | |
| 45,897 - |
|
| 45,897 |
The notes form part of these financial statements
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UKRAINE RELIEF AID
STATEMENT OF FINANCIAL POSITION 31 JULY 2024
| 31.7.24 | 31.7.23 | ||||
|---|---|---|---|---|---|
| Ukraine | |||||
| Unrestricted | Humanitarian | Total | Total | ||
| fund | Relief | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 6 | - | 11,697 | 11,697 | - |
| CURRENT ASSETS | |||||
| Debtors | 7 | - | - | - | 6,498 |
| Cash at bank | - | 49,962 | 49,962 | 41,600 | |
| - | 49,962 | 49,962 | 48,098 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 8 | - | (3,546) | (3,546) | (2,201) |
| NET CURRENT ASSETS | - | 46,416 | 46,416 | 45,897 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | - | 58,113 | 58,113 | 45,897 | |
| NET ASSETS | - | 58,113 | 58,113 | 45,897 | |
| FUNDS | 9 | ||||
| Restricted funds | 58,113 | 45,897 | |||
| TOTAL FUNDS | 58,113 | 45,897 |
The financial statements were approved by the Board of Trustees and authorised for issue on 18 May 2025 and were signed on its behalf by:
A Young - Trustee
J D A Cummins - Trustee
The notes form part of these financial statements
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
UKRAINE RELIEF AID
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| Period | ||
| 27.7.22 | ||
| Year Ended | to | |
| 31.7.24 | 31.7.23 | |
| £ | £ | |
| Fundraising events | - | 6,945 |
| Shop income | 4,160 | 1,933 |
| 4,160 | 8,878 |
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
UKRAINE RELIEF AID
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the period ended 31 July 2023.
Trustees' expenses
During the year Alastair Young, the Chair of the Trustees, was reimbursed for expenses reasonably incurred on behalf of the Charity amounting to £2,251 (2023 - £6,953).
4. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Period | ||
| 27.7.22 | ||
| Year Ended | to | |
| 31.7.24 | 31.7.23 | |
| £ | £ | |
| Wages and salaries | 41,188 | 19,250 |
| Other pension costs | 1,002 | 268 |
| 42,190 | 19,518 | |
| The average monthly number of employees during the year was as follows: | ||
| Period | ||
| 27.7.22 | ||
| Year Ended | to | |
| 31.7.24 | 31.7.23 | |
| Charitable activities | 1 | 1 |
No employees received emoluments in excess of £60,000.
All employee time involved in providing either support to the governance of the charity or support services to charitable activities.
The charity considers its key management personnel comprise the trustees and the Chief Executive Officer. The total employment benefits including employer social security and employer pension contributions of the key management personnel were £42,190 ( 2023 - £19,518).
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Ukraine Unrestricted Humanitarian fund Relief £ £ INCOME AND ENDOWMENTS FROM Donations and legacies - 166,968 Other trading activities - 8,878 Total - 175,846 EXPENDITURE ON Raising funds - 9,263 Charitable activities Ukraine Relief - 119,186 Other - 1,500 Total - 129,949 |
Total funds £ 166,968 8,878 |
|---|---|
| 175,846 | |
| 9,263 119,186 1,500 |
|
| 129,949 |
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UKRAINE RELIEF AID
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Ukraine | Ukraine | ||||
|---|---|---|---|---|---|
| Unrestricted | Humanitarian | Total | |||
| fund | Relief | funds | |||
| £ | £ | £ | |||
| NET INCOME | - | 45,897 | 45,897 | ||
| TOTAL FUNDS CARRIED FORWARD | - | 45,897 | 45,897 | ||
| 6. | TANGIBLE FIXED ASSETS | ||||
| Motor | |||||
| vehicles | |||||
| £ | |||||
| COST | |||||
| Additions | 14,775 | ||||
| DEPRECIATION | |||||
| Charge for year | 3,078 | ||||
| NET BOOK VALUE | |||||
| At 31 July 2024 | 11,697 | ||||
| At 31 July 2023 | - | ||||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.7.24 | 31.7.23 | ||||
| £ | £ | ||||
| Other debtors | - | 6,498 | |||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.7.24 | 31.7.23 | ||||
| £ | £ | ||||
| Taxation and social security | 741 | 545 | |||
| Other creditors | 2,805 | 1,656 | |||
| 3,546 | 2,201 | ||||
| 9. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.8.23 | in funds | 31.7.24 | |||
| £ | £ | £ | |||
| Restricted funds | |||||
| Ukraine Humanitarian Relief | 45,897 | 12,216 | 58,113 | ||
| TOTAL FUNDS | 45,897 | 12,216 | 58,113 |
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UKRAINE RELIEF AID
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Restricted funds Ukraine Humanitarian Relief 190,413 TOTAL FUNDS 190,413 Comparatives for movement in funds Restricted funds Ukraine Humanitarian Relief TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Incoming resources £ Restricted funds Ukraine Humanitarian Relief 175,846 TOTAL FUNDS 175,846 |
Resources Movement expended in funds £ £ (178,197) 12,216 (178,197) 12,216 Net movement At in funds 31.7.23 £ £ 45,897 45,897 45,897 45,897 Resources Movement expended in funds £ £ (129,949) 45,897 (129,949) 45,897 |
Resources Movement expended in funds £ £ (178,197) 12,216 (178,197) 12,216 Net movement At in funds 31.7.23 £ £ 45,897 45,897 45,897 45,897 Resources Movement expended in funds £ £ (129,949) 45,897 (129,949) 45,897 |
|---|---|---|
| 45,897 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
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