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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 269655

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

FOR

MIRIAM DEAN REFUGEE TRUST FUND

Banks & Co Limited Chartered Certified Accountants 1 Carnegie Road Newbury Berkshire RG14 5DJ

MIRIAM DEAN REFUGEE TRUST FUND

CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 December 2020

Page Page Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14

MIRIAM DEAN REFUGEE TRUST FUND

REPORT OF THE TRUSTEES For The Year Ended 31 December 2020

The Trustees of the Miriam Dean Refugee Trust Fund (Miriam Dean Fund or the Fund) present their report with the Unaudited Financial Statements of the charity for the year ended 31 December 2020. 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 2015).

OBJECTIVES AND ACTIVITIES

Mission Statement

The Trustees feel that the Fund's guiding principle is well expressed in our strap-line ' Reaching out to the world's poorest ' which we believe, effectively encapsulates our mission statement. We aim to do what we can to benefit some of the poorest people and communities in the world, wherever we find them.

Given that we are only a comparatively small charity, we accept the limited difference that we can make to such a broadly defined group of potential beneficiaries. Nevertheless, the partners and projects that we support are selected because we believe that the beneficiaries are indeed among the world's poorest - and that the money we send will make a real difference to the well-being of the few that we are able to reach. We feel this echoes Miriam's response when visiting Germany in 1947: she later wrote that she had felt moved "to lift just a tiny corner in this vast weight of suffering".

Public benefit

In deciding on grants to be made each year, both for annual maintenance and for one-off items, the Trustees have regard to the Charity Commission's general guidance on public benefit and the prevention and relief of poverty. We also ensure that all grants made are in line with our charitable objects and the provisions of our Trust Deed. Whilst some of our partners are Christian organisations, we assure ourselves that they serve the poor and disadvantaged in their areas irrespective of race, sexual orientation, religion, creed, age or gender and avoid evangelisation or attempted conversion.

Page 1

MIRIAM DEAN REFUGEE TRUST FUND

REPORT OF THE TRUSTEES For The Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Grantmaking

Our policies and commitments in respect of grant-making are described below. Applying those in the early part of the year (grants are generally made in April), brought the planning figure for grants in 2020 to £148k, similar to the previous year. The accounts show that the cost of grants (actually sent including transfer fees) totalled just under £138k (see note 5 of accounts). Whilst this may seem counter-intuitive in a year ravaged by the COVID-19 pandemic, our partners made few additional requests as discussed below.

In 2020 we supported the following partners with Annual Maintenance Grants (AMGs):

AMGs are made in support of known programmes which have been seen on visits by the trustees and change little from year to year. Several partners made contact to indicate that they would not be able to deliver what they had planned because of the pandemic. They sought agreement to use some of the resources to respond to the new needs of their communities (in many cases for basic subsistence) in countering the effects of COVID-19; of course, we gave this agreement.

One-off grants have also been made to pay for:

These grants were sent in April, and as with the AMGs, the effects of COVID meant that some of these were re-designated.

ACHIEVEMENT AND PERFORMANCE

Like very many organisations, the pandemic seriously affected the normal activities the trustees would have undertaken; no visits to supporters within the UK were possible. Most trustees' meetings were held virtually. We did publish and distribute our re-branded newsletter, and sufficient progress was made to enable our website to be re-launched in January 2021.

Happily, the planned trip to Kenya and South Africa was able to take place in February before travel restrictions were imposed. Two trustees held discussions with and saw the work of CODI and L&FN; a very valuable time. In the latter part of the year we should have been planning a visit to south India in early 2021; video calls are being scheduled to provide some limited interaction.

Page 2

MIRIAM DEAN REFUGEE TRUST FUND

REPORT OF THE TRUSTEES For The Year Ended 31 December 2020

FINANCIAL REVIEW

Within our overall arrangements, the Trustees operate a single restricted fund; Christopher's Fund was established to support annual maintenance at the Holy Cross Special School, Mannackanad which it continues to do.

The Trustees aim to ensure that adequate funds are held to ensure that the charitable activities of the Fund can continue for the future. We consider the reserves to be sufficient to enable the Fund to continue sending grants to our partners and others, at about the level achieved this year, for the next twelve months and for at least a decade ahead.

We operate two formal policies regarding our funds. Firstly, all legacies received are credited to a Reserve (LR) which is to be spent within an approximately 7-year period; ie. ~15% of the LR will be spent each year. Secondly, many of our partners need annual grants principally to pay loyal staff who deliver services to their communities. Our policy is that an AMG, once made to a partner, is guaranteed at the same cash level for two further years (1+2); we believe this offers the partner the necessary stability to plan activities.

The new bank account with Charities Aid Foundation (CAF Cash) has operated satisfactorily; main grants were paid using its overseas currency routing capability.

After a somewhat exceptional previous year, financial performance in 2020 was more in line with recent times. Investment income was surprisingly strong: around double our expenses despite those being rather higher - reflecting the visit and re-branding.

Summary

Income Expenditure
Donations (inc. Gift
Aid) £68k Grants £138k
Legacies £22k Expenses £9k
Investment income £19k
Total £109k Total £147k

(The summary above is presented in rounded cash terms and may not align completely with the formal accounts which follow.)

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Fund is controlled by its governing document, a deed of trust, and is an unincorporated charity.

Recruitment and appointment of new trustees

Current Trustees are permitted to recruit and appoint like-minded individuals to become trustees of the Charity. The decision to appoint is at the discretion of the current Trustees.

Management

The Fund has no paid staff, no accommodation and no fixed outgoings.

Whilst all expenses are reimbursed and the cost of travelling is paid by the Fund, all of the work involved in administering the Fund is undertaken by the five Trustees without remuneration. All of the Fund's expenses are more than covered by income from funds retained in accordance with the policies described above. The Trustees feel that this enables us to justifiably claim that we send overseas everything given by supporters ( 'every penny given goes' ).

Risk management

All Trustees acknowledge that we have a duty to identify and review the risks to which the Fund is exposed, and we ensure appropriate controls are in place to provide reasonable assurance against fraud and error. We take out suitable insurance to provide further protection against such risks. It is a guiding principle that trustees visit our partners (except those in receipt of small amounts) every couple of years.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

269655

Page 3

MIRIAM DEAN REFUGEE TRUST FUND

REPORT OF THE TRUSTEES For The Year Ended 31 December 2020

Principal address

Hidden House 3 Ladwell Close Newbury Berkshire RG14 6PJ

Trustees

Jenny Buchanan Robert Buchanan Andy Moore Sheila Moore Laura Buchanan

The working name used in all our activities is the Miriam Dean Fund ("the Fund") .

Independent Examiner

RML Taylor FCCA Banks & Co Limited Chartered Certified Accountants 1 Carnegie Road Newbury Berkshire RG14 5DJ Approved by order of the board of trustees on ............................................. 7 Sep 21 and signed on its behalf by:

....................................................... Andy Moore - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MIRIAM DEAN REFUGEE TRUST FUND

Independent examiner's report to the trustees of Miriam Dean Refugee Trust Fund

I report to the charity trustees on my examination of the accounts of Miriam Dean Refugee Trust Fund (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts 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 accounts to be reached.

RML Taylor FCCA Banks & Co Limited Chartered Certified Accountants 1 Carnegie Road Newbury Berkshire RG14 5DJ Date: .............................................

Page 5

MIRIAM DEAN REFUGEE TRUST FUND

STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 December 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
90,071
Investment income
2
18,231
Other income
-
Total
108,302
EXPENDITURE ON
Charitable activities
Charitable activity
110,895
Other
7,807
Total
118,702
Net gains on investments
13,840
NET INCOME/(EXPENDITURE)
3,440
RECONCILIATION OF FUNDS
Total funds brought forward
535,815
TOTAL FUNDS CARRIED FORWARD
539,255
Restricted
fund
£
-
369
-
369
10,598
-
10,598
-
(10,229)
36,912
26,683
2020
Total
funds
£
90,071
18,600
-
108,671
121,493
7,807
129,300
13,840
(6,789)
572,727
565,938
2019
Total
funds
£
144,759
16,057
3,400
164,216
124,465
5,942
130,407
33,184
66,993
505,734
572,727

The notes form part of these financial statements

Page 6

MIRIAM DEAN REFUGEE TRUST FUND

BALANCE SHEET 31 December 2020

Notes
FIXED ASSETS
Investments
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
10
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
Restricted
fund
fund
£
£
569,405
-
9,562
-
133,870
26,683
143,432
26,683
(87,630)
-
55,802
26,683
625,207
26,683
(85,952)
-
539,255
26,683
2020
Total
funds
£
569,405
9,562
160,553
170,115
(87,630)
82,485
651,890
(85,952)
565,938
539,255
26,683
565,938
2019
Total
funds
£
555,566
12,605
195,882
208,487
(100,756)
107,731
663,297
(90,570)
572,727
535,815
36,912
572,727

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 7 Sep 21

............................................. Andy Moore - Trustee

The notes form part of these financial statements

Page 7

MIRIAM DEAN REFUGEE TRUST FUND

NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2020

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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Assets are recognised as soon as it is probable that future economic benefit associated with the item will flow to the Trust and the item has a cost value that 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.

Grant commitments in respect of subsequent years, that have been agreed by trustees and advised to the recipients, are accrued using the sterling equivalent of the grant committed in local currency, using the rate in force at the year end.

Any change to the rate at the time of the payment of the grant is recognised and reported as a realised gain or loss in the year of payment.

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.

Investments

The investment in CAF non managed portfolio is stated as a fixed asset investment on the basis that it represents surplus funds which are invested for use after more than one year. The Trustees consider this to be a more representative display. Investments are held at market value.

continued...

Page 8

MIRIAM DEAN REFUGEE TRUST FUND

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2020

2. INVESTMENT INCOME

2020 2019
£ £
Deposit account interest 533 718
Bond income 18,067 15,339
18,600 16,057

3. INDEPENDENT EXAMINERS REMUNERATION

Fees payable to the Charity's Independent Examiners were as follows:


2020
2019
£ £
Accounts production 960 960
Independent examination 720 720
1,680 1,680

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

Expenses are reimbursed to Trustees where the cost is wholly and exclusively incurred on behalf of the Trust.

During the year:

Mr and Mrs A G Moore incurred expenses totalling £4,462 (2019: £934) relating to travel & accommodation, post & stationery and other costs.

Mrs J Buchanan incurred expenses totalling £nil (2019: £60) relating to travel & accommodation and post & stationery.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 31 DECEMBER 2019

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
144,759
Investment income
15,579
Other income
3,400
Total
163,738
EXPENDITURE ON
Charitable activities
Charitable activity
113,161
Other
5,942
Total
119,103
Net gains on investments
33,184
NET INCOME/(EXPENDITURE)
77,819
Restricted
fund
£
-
478
-
478
11,304
-
11,304
-
(10,826)
Total
funds
£
144,759
16,057
3,400
164,216
124,465
5,942
130,407
33,184
66,993

continued...

Page 9

MIRIAM DEAN REFUGEE TRUST FUND

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2020

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 31 DECEMBER 2019 - continued

Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward
457,996
TOTAL FUNDS CARRIED FORWARD
535,815
Restricted
fund
£
47,738
36,912
Total
funds
£
505,734
572,727

6. GRANTS PAYABLE

The grant commitment accrual has decreased by £16,134 when comparing commitments for 2020 & 2021 with 2019 & 2020, as stated in the accounts for the year ended 31 December 2020.

Analysis of grants remitted:

£
South India
Jeevan Jyothi Hospice
28,408
Rural Area Development Trust 28,624
AHM Trust 26,773
DEEPAM 10,742
Holy Cross Special School- Mannakanad 16,956
North India
Tibetan Homes Foundation
1,036
South Africa
Loaves and Fishes Network
11,000
Kenya
CODI (formerly Rowswanic), Nairobi
14,088
Total grants paid 137,627
Decrease in committed grants
payable
(16,134 )
Total 121,493

7. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1 January 2020 555,566
Revaluations 13,839
At 31 December 2020 569,405
NET BOOK VALUE
At 31 December 2020 569,405
At 31 December 2019 555,566

There were no investment assets outside the UK.

The fixed asset investment relates to a CAF non managed portfolio.

continued...

Page 10

MIRIAM DEAN REFUGEE TRUST FUND

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2020

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020
£
Tax reclaim
8,939
Prepayments
623
9,562
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Trade creditors
-
Accruals and deferred income
1,680
Grant Commitments
85,950
87,630
10.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2020
£
Grant Commitments
85,952
11.
MOVEMENT IN FUNDS
Net
movement
At 1.1.20
in funds
£
£
Unrestricted funds
General fund
535,815
3,440
Restricted funds
Christopher's memorial fund
36,912
(10,229)
TOTAL FUNDS
572,727
(6,789)
Net movement in funds, included in the above are as follows:
Incoming
Resources
Gains and
resources
expended
losses
£
£
£
Unrestricted funds
General fund
108,302
(118,702)
13,840
Restricted funds
Christopher's memorial fund
369
(10,598)
-
TOTAL FUNDS
108,671
(129,300)
13,840

continued...

Page 11

MIRIAM DEAN REFUGEE TRUST FUND

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2020

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.1.19
in funds
£
£
Unrestricted funds
General fund
457,996
77,819
Restricted funds
Christopher's memorial fund
47,738
(10,826)
TOTAL FUNDS
505,734
66,993
Comparative net movement in funds, included in the above are as follows:
At
31.12.19
£
535,815
36,912
572,727
Unrestricted funds
General fund
Restricted funds
Christopher's memorial fund
TOTAL FUNDS
Incoming
resources
£
163,738
478
164,216
Resources
expended
£
(119,103)
(11,304)
(130,407)
Gains and
losses
£
33,184
-
33,184
Movement
in funds
£
77,819
(10,826)
66,993

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.19 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 457,996 81,259 539,255
Restricted funds
Christopher's memorial fund 47,738 (21,055) 26,683
TOTAL FUNDS 505,734 60,204 565,938

continued...

Page 12

MIRIAM DEAN REFUGEE TRUST FUND

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2020

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 272,040 (237,805) 47,024 81,259
Restricted funds
Christopher's memorial fund 847 (21,902) - (21,055)
TOTAL FUNDS 272,887 (259,707) 47,024 60,204

The total unrestricted funds within fixed and current assets of £719,526 is made up as follows:

General
Reserve
Legacies
Reserve
Total
At 1 January 2020 165,768 561,373 727,141
Incoming resources 86,435 21,867 108,302
Resources expended (7,807) - (7,807 )
Grants remitted (78,628) (32,267) (110,895 )
Unrealised gain/(loss) on investment 13,840 - 13,840
Realised gain/(loss) on investment - - -
Resources accrual (11,055) - (11,055 )
At 31 December 2020 168,553 550,973 719,526

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

13. RESTRICTED FUNDS

The Christopher Memorial Fund is to benefit mentally and physical challenged children in Mannakanad South India.

Page 13

MIRIAM DEAN REFUGEE TRUST FUND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 December 2020

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 December 2020
2020 2019
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 59,265 68,117
Gift aid 8,939 12,009
Legacies 21,867 64,633
90,071 144,759
Investment income
Deposit account interest 533 718
Bond income 18,067 15,339
18,600 16,057
Other income
RBS Compensation - 3,400
Total incoming resources 108,671 164,216
EXPENDITURE
Charitable activities
Grants to institutions 121,493 124,465
Support costs
Management
Sundries 5,887 4,262
Finance
Bank charges 240 -
Governance costs
Ind Examiners' remuneration 1,680 1,680
Total resources expended 129,300 130,407
Net (expenditure)/income before
gains and losses (20,629) 33,809
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments - (869)
Net (expenditure)/income (20,629) 32,940

This page does not form part of the statutory financial statements

Page 14