Charlty number- 211231
SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND-
EMERGENCY RELIEF FUND
UNAUDITED
TRUSTEES. REPORT AND FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
CONTENTS
Page
Relfrrenco and Administratlvo Detalls of the Charlty, Its Trustaes and Advisers
Trustees, Report
Independant Examiner's Report
Statèment of Flnanclal A¢tivities
Balance Shègt
Notes to the Flnanclal Statemènt8
8-13

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
REFERENCEAND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEESANDADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustee5
Jenifer McFarlane
Carol Lindsay Green
Gwynn8th Hilary O'Rourke
Christine Corless
Kale Belinis DL
Charlty reglstered
number
211231
Prlnclpal offl¢e
Beckwilh House Second Floor
1 Wellinglon Road North
Sioekport
Cheshire
SK4 1AF
A¢¢ountant8
Vivien Cross
Vivien Cross AcGounlancy Servlces Llmiled
Bracken Clough
Start Lane
Whaley Bridge
Derbyshire
SK23 78R
Bankars
Nalwesl Sio¢kport
Underbank Hall
10 Great Underbank
Stockport
Cheshlre
SK1 1LL
Page 1

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Tnjstees present their annual report together with the financial slalements of the Charity for the year 1 April
2024 10 31 March 2025.
structuro, gov•rnance and management
The Emergency Relief Fund of Soroptimisl International Great Britain and Ireland ISIGBII is an unlncorporated
associallon and was registered as a charity, No 211231, on 15 November 1963. The document aulhorlsing the
establlshmenl of the Fund wa$ in the minutes of the Executive Committee of SIGBI of 1 and 2 July 1955.
The Presldenl Elect, Finance Director and Programrne Director of SIG81 Ltd are three of the f5ve Iruslees with
the remainlng two be￿ng elected from th8 SIGBI mombership.
The Tnjstees meet when a 5Jggeslion for support has been received In order lo consider that application.
Publlc bonofit
The trustees ¢onfirm that Ihoy have Gomplied wllh Ihg requlrements of section 17 of the Charities Act 2011 10
have due regard lo the public benefit guidance publlshed by the Charity Commlssion for England and Wales.
Objgctlves and aGtlvltles
The maln oblecl of the charlly is the rellef of peoples involved In natural and manmade dlsaslers throughout the
world.
Individual members. Clubs, Reglons, Nallonal Assoelallons or Networks of SIGBI car¢ suggest that funds are
provided lor particular 811uallons. The Trustees then eonsider the approprlaleness of the recomm8ndalion and,
where applicable, the amount of the grant.
The operating protocol for the Fund delalls the approv6d charilles lo which funds will be fO￿arded,. in excepllonal
¢irGumslances, where ther8 are no charities worklng in the affected are8, funds may be channelled lo a
Soroplimisl club.
The Gharity will contlnu$ lo respond to suggestions made by members of SIGBI as and when they arise.
AGhlovements and porfomiance
During the year the following grants were made..
DEC Middle East Appeal- £2,OCwJ
Tru5sell Trust- £1.000
Care International Myanmar Earthquake Appeal - £2.000
Page 2

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Finan¢ial rgvlew
A 8ummery of the results for the year Is giv@n on page 6 During the year, income re¢eived from donations,
legacies and investments was £34,17412024.. £8,888).
Expenditure during the year increased in comparison with the previous year as more grants were made. Reserves
at the year end stand at £201,89912024.. £177.995).
. Re¥erve8 poIIcy
Since the charity Is reactive lo suggestions for assistance and aid the trustees have agre8d lo maintain any non-
investment reserves in cash in order lo be able lo respond quickly.
The level of investments is to be malnlalned as far 88 PO85ible as these Investments product the greater parl of
the charity's Income in any year.
b. Golng concern
After making appropriate enquiries. the Trusloes have a reasonable expectation that the Charity ha5 adequate
resources lo continuo in operaliori81 exlslenco for the fore$eeable future, For this rèason, they continue lo adopl
Ihe golng concern basis in preparing the financlal slalemenls. Further details regarding the adoption of the golng
oncern basis can be found In the accounllng policie5.
Statement of Trustees, respon¥lbllltl•8
The Twslees are responslb18 for preparing the Trustees, Report and the financlal statement5 In accordance wllh
appllcable law and Unlled Kingdom Accounting Standards (United Klngdom Generally Accepted Ac¢ounllng
Praclicel.
The law applicable lo charilles In England & Wales requlres the Tru51egs lo prepa￿ financlal slalemenls for each
flnancial year which give a true and fair view of the slate of affairs of tho Charity and of115 incoming re80ur¢es
and application of resources, includin9 115 income and expenditure, for that period. In preparing these flnan¢ial
Stalemenls, the Tru$le9$ are required lo..
select suilable accounting pollcles ané then apply them con51slenlly',
observe the methods and prlnciples of the Charitie8 SORP IFRS 102}',
make judgfflernls and accounllng estimates that are rea80nable and prud8nl,'
Stale whether appllcable UK Accounting Standards IFRS 102} have been followed, subject lo any
material departures disclosed and explained in the financial stalemenls.,
prepare the financial slalemenls on the going concern basi$ unless it18 inapproprlale lo presume that the
Charity will continue in busines5.
The Trustees are responslble fot keeplng adequate accounting records that are sufficient lo show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the financial slalemenls comply with the Charities Act 2011, the Charity IAccounls
and Reports) Regulations 2008 and the provisions of the Trust dee(l. They are also responsible for safeguarding
the assets ofthe Charity and h&n¢e for taking reasonable steps for the prevenllon and detection of fraud and other
irregularities.
Page 3

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Approved by order of the members of the board of Trustees and signed on Ihelr behalf by..
G.H. O'Rourke
(Chair of Trustees)
Date..
gHttQcyoV
Page 4

SOROPTIMIST INTERNATIONAL GREATBRITAIN AND IRELAND- EMERGENCY RELIEF FUND
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examlngr's Report to the Trustees of Soroptirnist International Groat Britain and
Ireland - Emèrgèncy Rellef Fund {'the Charlty'l
I report lo the Charity Tnjslees on my examination of the accounts of the Charity for the year ended 31 March
2025 which are set out on page8 6 10 13.
Responslbllltleg and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts In accordance with the
requirements of the Charilies Act 20111'lhe 2011 Acl'l.
I feporl in respect ol my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrylng out my 6xaminalion I have followed the applicable Directions given by the Charity Commission under
section 145{SKbl of the 2011 Act.
Independent Examlnèr'8 Statement
I have completed my examination. l Gonflrm that no mallers have come lo my attenllon In connecllon wllh the
examinallon giving me cause lo believe that in any malerlal respect..
a¢counllng records were not kept in respect of the CharSty as required by section 130 of the 2011 Act., or
the accounts do not accord wllh those records,. or
the accounts do r￿1 ¢omply with the applicable requirements coneerning the form and ¢onlenl of accounts
sel out in tho Charities (Accounts and Reports) Regulations 2008 other than any requirement Ihal the
accounts glve a 'lrue and falr. view which is not a maller consider8d as parl of an independent examination.
I have concerns and have come across no other mallers In connection wllh the examinallon lo which attenllon
should be drawn in this report in order lo enable a proper understanding of the accounts to be rea¢hed.
This report is made solely lo the Charity's Tru51ees, as a body. in accordance wllh Part 4 01 the Charities
IAccoLtnls and Reports) Regulations 2008. My work has been undertaken so that I mlghi slate lo the Charlly's
Trustees those mallers l am requlred lo slate to them In an Independent Examiner's Report and for no other
purpose. To the fullest exlenl permllled by law, I do not accept or assume responsibility lo anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
Dated. ￿."1.. 2r."L?
Vlvlen Cross BA (Hons) FCA
Vlvl&n Cross Accountancy Services Limited
Chartered Accountants
Bracken Clough
Start Lane
Whaley Bridge
Derbyshire
SK23 7BR
Page 5

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrfcted
funds
2025
Totsl
funds
2025
Total
fvnds
2024
Note
Income from..
Donations and legacies
Investment5
Total Income
30.146
30,146
4,028
4,583
4,305
8,888
Expendlture on:
Charltable activitie8
5,000
5,000
2,000
Administr8llv6 c0518
1,737
1,737
1,691
Total èxpenditure
Net movoment In funds before other
rècognlsed gainsl{losses)
27,437
27,437
5,197
Other rocognlsed galnsllloss88)
13.533) 13,533)
9,052
Net movement In funds
23,904
23.904
14,249
Reconclllatlon of funds
Total funds brought forward
N61 movement in funds
177,995
23,904
177,995
23,904
163, 746
14,249
Total funds carrlod forward
201,899 201,899
177,995
Tha Slalemenl of FinanGial Acllvlties Includgs all gains and108ses ￿cOgnISed In the year.
Thg notes on pages 8 to 13 form part of those financial stalemenls.
Page 6

SOROPTIMIST INTERNATIONALGREATBRITAIN AND IRELAND- EMERGENCY RELIEF FUND
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets
Investments
138,807
142,340
138,807
142.340
Current assots
Debtors
Cash al bank and In hand
10
2.379
61,737
887
35, 799
84.116
36,686
Creéilors.. amounts falllng due within one
year
11
11,0241
(1,031)
Net curront asset8
63.092
35.655
Total a88•ts1oJs current Ilabllltlos
201.899
177.995
Total nat a$sot8
201.899
177.995
Charlty funds
Restricted funds
Unrestricted lunds
12
12
201,899
177,995
201,899
177.995
The financlal slalemenls were approved and authorised for issue by the Trustees and slgned on their behalf by..
G.H. O'Rourké
(Chalr of Trustèes)
Dale..
A Voioojn.
i&1 11202
The notes on pages 810 13 form part of these financial slalements.
Page 7

SOROPTIMIST INTERNATIONALGREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General Informatlon
The charity Is a public benefit enlily and a registèred charity In England and Wales and is unlncorporaled.
The address of the principal office Is 2nd Floor Beckwilh House, 1 Wellinglon Road North, Stockport,
Cheshire, SK4 1AF.
AcGountlng poli¢ies
2.1 8asls of preparation of flnanclal statements
Th& financial slalements have been prepared in aGcordance with the Charitie8 SORP {FRS 102)
Accoullling ané Reporting by Chari1Ses'. Slalemenl of Recommended Practice applicable lo charilies
preparing their aceounls in accordance with the Financial Reportlng Standard applicable In the UK
and Republic of Ireland IFRS 102} leffeclive 1 January 2019}, the Financial Reportlng Standard
appllcable in the UK and RepLtblic of Ireland IFRS 1021 and the Charllles A¢t 2011.
Emergency Relief Fund of Soropllmisl International Great Britain and Ireland {SIGBII meets the
(Jefinilion of a public benefit enllly under FRS 102. Assets and liablllties are initially recognised at
hlslorical cost or transaction value unless otherwise slated Sn the relevant a¢counling pollcy.
2.2 Golng conc•rn
The financlal $18lements have been prepared on a golng concern basls which assumes an ability to
continue operating for the foreseeable lulure. The Trustees have concluded that they are confident
that the charity will continue as a going concern should income be adversely aff￿led by
unforeseeable cir¢umslances. Wllh free reserves of £201,899 {2024'. £177,995} held by the Gharily,
cash of £61,737 12024.. £35,799) and investments of £138,807 12024.. £142,340), which can be
liquidated anylim8, the charity can continue lo operat& al Ils current level of a¢livity.
2.3 Incom8
All Income is recognised once the Charity has enlillemenl lo the income.11 1$ probable that the Income
wlll be received and Ihg amount of income receivable can be measured reliably.
Income from donallons or grants Is recognised when there is eviéence of enlillemgrl lo the gifl. receipt
Is probable and the amount can be measured rellably.
Legacy Incomo is recognisod when receipt is probable, and enlillemenl Is established.
Income from donated goods 1$ measured al the falr value of the goods unless this is Impraclical to
measure reliably, in which case the value is derived from the cost lo the donor or the eslimaled resale
value. Donated facilities and services arg recognlsed in the accounts when received if the value ¢an
be reliably measured. No amounts are included for the contribution of general volunteers.
Income from eonlracls for the supply of services Is recognised with the dellvery of the contracted
service. Thls is classified as unreslricled funds unless there is a contractual requirement for it lo be
spent on a particular purpose and returned if unspent. in which case il is recognised 2$ reslricled.
Page 8

SOROPTIMISTINTERNATIONALGREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR TrIE YEAR ENDED 31 MARCH 2025
Accountlng policies Icontlnuedl
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit
lo a third party, il is probable that a transfer of economic benefits will be requlred in selllement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The ¢osts
of each activity a￿ made up of the lolal of direct costs and shared costs, includlng support ¢osls
involved in undertaking each aclivily. Direct ¢osts attributable to a single activity are allocated directly
to that activity.
Expenditure on charitable acllvities is inCur￿d on directly undertaking the acllvlties which fL¢rlher the
Charity's objecllves, as well as any associated support costs.
All expenditure is incluslve of Irrecoverable VAT.
2.5 Inv88tm8nts
Flxed asset investments are a form of financlal instrument and are initially recognised al their
Iran$a¢lton cost and Subsequently measured al falr value al the Balance Sheet dale, unle55 the value
cannot be measured rellably in which case it is measured al cost less impairment, Inveslm6nl gains
and losses. whether realised or unrealised, are Gombined and pr8$enled as 'GainsllLos$esl on
inve8lmen15' In the Slatemanl of Financial Aclivilies.
2.6 0obtor8
Trade and other debtors are recognlsed al the settlement amount after any trade dis¢ounl offered.
Prepayments are valued al tho amount pr&pald nel of any Irade di$coursls due.
2.7 Cash at bank and In hand
Cash al bank ar¢d in hand include5 cash and shorl-term highly liquld Inveslrnenls with a short maturity
of three months or less from tho dale of acquisilion or opening of the deposit or similar account.
2.8 Llabllitlos and provlslon8
Liabilities are recognlsed when there is an obligation al the Balance Sheet dale as a result of a past
evonl, il 15 probable that a transfer of economiG benefit will be required in 5elUemenl, an(i the amount
of the settlement can be estimated reliably.
Liabilities are recognlseé at the amount that the Charity anlicipales11 will pay lo sellle the debt or the
amount it has received as advanced payments for the goods or servlces11 must provide.
Provislon$ are measured at the best estimate of the amounts required to sellle the obligation. Where
the effect of the lime value of money is material. the provision is based on the present value of those
amounts, discounlod at the pre.lax discount rale that reflects the risks specifi¢ lo the liability. The
unwinding of the discount Is recognised in the Slalemenl of Financial Aclivllies as a finance cost.
2.9 Flnancial instruments
The Charity only has financlal assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial Instrumen15 are initially recognised at transaction value and subsequently
measured al their selllemenl value with the exception of bank loans whlch are subsequently
measured at amortised cost using the effective interest method.
Page 9

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles {continuedl
2.10 Fund 8¢Gountlng
General funds are L¢nreslri¢led funds which are available for use al the discretion of the Trustees in
furtherance of the gener21 objectives of the Charity and which have not been designated for other
purposes.
Investment income. gain5 and losses are allocated lo the appropriale fund.
Incom• from donatlons and legacles
Unrestrlcted
funds
2025
Total
funds
2025
Tol81
funds
2024
Levies
Glfl Aid
Logacies
OlheT donations
2,109
311
25,127
2.599
30,146
2,109
311
25,127
2,599
2,238
259
2.086
Invè8tment Incom¢
Unr•$trScted
funds
2025
Total
funds
2025
rotsl
funés
2024
Investment Income
4,028
4.028
4,305
Expendlture on ralslng fund8
Unre8trlct
fund8
2025
Total
fund8
2025
Totsl
funds
2024
Investment expenses
Accounlancy fee
Bank charg&s
1,407
330
1,407
330
1,371
320
1,737
1.737
7,691
Analysls of expenditure on charltable actlvltles
Summary by fund type
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Benevolent grants
5,000
5,000
2,000
Page10

SOROPTIMIST INTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
7. Independent examlnèrfs remuneratlon
The independent examinels remun8ration amounts lo an independent examiner fee of £330 {2024- £320).
8. Tru8tees' remuneration and exp•nsès
Durlng tho year, no Trustees received any remuneration or other benefits {2024- £NIL).
During th8 year tr￿ed 31 March 2025, no Trustee expenses have been incurred (2024- £NIL).
Flxed asset Invostment¥
Llsted
Investmènts
Cost or valuatlon
Al 1 April 2024
Revaluations
142,340
13,533)
At 31 March 2025
138.807
At 31 March 2024
142,340
10. Debtors
2025
2024
Ouèwlthln one year
Other debtors
2,379
887
11. Credltors: Amount8 falling due wlthln on¢ yoar
2025
2024
Accruals and deferred income
1,024
1,031
Page11

SOROPTIMISTINTERNATIONAL GREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12.
Statement offund8
Statement of fund8 - current year
Balance at 1
April 2024
Balance at
31 March
2025
Galnsl
(L055es)
Income
Expendlturè
General funds
177,995 34.174
16.737}
{3,533}
201,899
Statement of funds - prior
yèar
Balance 8t I
April
2023
Balance 81
31 March
2024
Gains/
(Losses)
Income
Expenditure
General funds
163,746
8,888
{3,69tJ
9,052
177,995
13. Analys18 of net a88et$ b•tween fund¥
Analysls of not a88èts betweèn funds . currant yèar
Unrostrlctgd
Funds
2025
Total
fund8
2025
Flxed asset Inv8slrnents
Current assets
138,807
138,807
64,116
64,116
Cr&dilors due within one year
Total
201,899
201,899
Analysls of nél a$$ets botweon fund8~ prlor yaar
Unre8trlcted
funds
2024
Total
fund8
2024
Fixed asset investments
Current assets
142,340
142,340
36,686
36,686
1,031
177 995
Creditor5 due within one y8ar
Total
177,995
Page12

SOROPTIMISTINTERNATIONALGREAT BRITAIN AND IRELAND- EMERGENCY RELIEF FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14.
R•lated party transactlons
The charity has a very close relationship with Soroplimisl International Great Britain and Ireland ISIGBII
Limited which nominates all of the trustees and managemenl committee.
Soroptimisl Inlernglional Great Britain and Ireland ISIGBII Limited collects levies, payable by the menibers
on behalf of the Charity. During the year the amounts collect6d and received from Soroplimi81 International
Great Britsin and Ireland ISIGBI) Llmiled lolalled £4,30712024'. £4,324). Al the balance sheet dale a lolal
of £2,110 {2024: 6281 was from Soroplimist International Great Britain and Ireland {SIGBII Limited.
No tru51ees re￿1Ve￿ any remuneralion or other benefits directly or indirectly from th¢ charity. No other
payment5 have been made lo the Iruslees in the year.
Page 13