AMURT UK
A N N U A L R E P O R T & A C C O U N T S 2 0 2 1 - 2 0 2 2
About AMURT UK
Ananda Marga Universal Relief Team (AMURT) UK works with communities to relieve the immediate suffering of those affected by disaster and crises and helps them move on with their lives. Current projects serve vulnerable communities to:
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•Relieve food poverty (involving food upcycling)
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•Promote healthy food/lifestyle choices
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•Find other services that they might need to support them
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•Engage, train, upskill and coordinate volunteers to promote mental health & wellbeing
We believe every individual has the right to having their basic needs satisfied such as nourishment and being treated with respect regardless of race, gender or social status.
To do this, we work with local communities in Hackney and Camden, London, to relieve immediate suffering by delivering projects focused on food and feeding the homeless, the elderly, vulnerable people on low incomes and with children. With the help of local volunteers, AMURT has been preparing and distributing good quality, nutritious meals for homeless and food poverty affected beneficiaries in London for over 10 years through its London Feeding Programme (LFP). Since the COVID19 pandemic and now with the cost of living crisis AMURT nutritious meal service service has seen a big increase in demand. AMURT has received funds to increase the number of meals prepared and distributed, which now total 28,250 meals since April 2020. We also run a health-food store, Food for All, in Stoke Newington; its profits are used to support our help for vulnerable and homeless beneficiaries.
Internationally we partner with other AMURT chapters, to respond to the specific needs and challenges of their local areas.
BACKGROUND
AMURT (Ananda Marga Universal Relief Team) is one of the few private voluntary organisations of Third World origin, being founded in India in 1965. Its original objective was to help meet the needs of those affected by disasters that regularly hit the Indian sub-continent. Over the years AMURT has established teams in thirty four countries, creating a network that can meet development and disaster needs in many parts of the world.
In 1985 the global AMURT organisation broadened its goals to include long-term development and in 1986 AMURT was established in the UK.
AMURTEL was formed in 1975 as a sister organisation to respond specifically to the problems faced by women and children. AMURTEL is managed by women and initiates programmes that raise the standard of health and education of women and their children. The programmes also permit women to gain greater selfdetermination and economic independence.
References and administration
Charity name: AMURT UK
| Other name charity | Ananda Marga Universal Relief Team |
|---|---|
| is known by: | |
| Registered Charity | |
| number: | 327216 |
| Principal Address: | 3A Cazenove Road, London, N16 6PA |
| Trustees: | Anthony E Lovage_Chair_ |
| Pierre Boyde_Treasurer_ | |
| Jeff Reiter | |
| Grace Collins | |
| P Elizabeth Driscoll | |
| Chief Executive: | Position currently vacant |
| Other senior | Natasha Horn (Fundraiser) |
| workers: | Luis Ventura (London Programme |
| Manager) |
Welcome from our Chair
2022 saw the beginning of the cost of living crisis which has put a huge strain on people already stretched to their limit and also charities like ours which are having to keep up with an increased demand for services at the same time as an increased competition for funding.
We noticed a big shift in the types of beneficiaries we were supporting over 2022. During 2021 the vast majority of our beneficiaries were homeless people but from the beginning of 2022 there was an increase in elderly people, people on low incomes or on benefits who had housing but were struggling financially due to the increase in energy and fuel prices.
We have been fortunate to have a steady stream of committed volunteers in who have taken the changes this year in their stride and continue to come rain or shine to prepare and distribute meals to our grateful beneficiaries.
We have continued to work out of a small kitchen in our headquarters throughout 2022 but are now in the process of looking for a new kitchen to be able to produce more meals.
We anticipate that demand will continue to grow in 2023 and are working on ways to make our projects more financially sustainable by diversifying our funding which is looking promising.
We are forever grateful to our wonderful volunteers and generous donors who make what we do possible. May 2023 be fruitful for all.
G O V I N D A L O V A G E
AMURT UK Chair
Our financial year in numbers
These figures include UK and international projects:
Produced and delivered 16,995 nutritious meals to homeless and vulnerable people in London
Produced and delivered 2,030 2,030 nutrient and protein dense energy balls to vulnerable people experiencing food poverty in London.
1500 undernourished children had their health positively impacted by 1,500 spirulina supplementation and homeopathic treatment in Kenya
3,200 babies were born at AMURT Assisted Health 3,200 Centres in Nigeria
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AMURTEL Greece provided 2,021 private midwifery and lactation appointments to pregnant refugee women in 2022
2,021
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Other
Trading UK Projects
1%
11% 7%
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Salaries
23%
18,750
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0 year. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL INCOME : £279,316 TOTAL EXPENDITURE : £216,680
What we do in the UK: London Feeding Pro gramme
AMURT UK helps to reduce food poverty amongst the homeless and vulnerable children, families and households in Camden, Hackney and Islington.
In 2022 AMURT prepared 16,995 warm nutritious meals and 2030 protein and nutrient dense snacks – Vita Bites - serving over 7795 homeless and vulnerable people as well as people that started being severely affected by the current poverty crisis in London. AMURT activities are almost exclusively run by dedicated volunteers. In 2022, 930 volunteer shifts by over 150 volunteers were filled making up over 2600 hours of volunteer time.
In 2022 AMURT activities included a hot nutritious 25,000 vegetarian meal service, distribution of warm clothes and bedding over the winter months, Christmas treats, and production of 18,750 protein dense snacks distributed to beneficiaries who have difficulty accessing healthy affordable food. We also began setting up a 12,500 signposting service for those struggling during the cost-of-living crisis.
12,500 FIGURE 1. signposting service for those struggling during the cost-of-living crisis. According to Wikipedia, an annual report is a In 2022 we continued working out of our 6,250 comprehensive report on a headquarters in Cazenove Road which has a small company's activities kitchen, but we have developed some very throughout the preceding efficient ways of preparing and cooking with the 0 year. help of all our wonderful volunteers. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Since the beginning of 2022 we started noticing a slow increase in the number of meals taken by beneficiaries, at a time when the economic crisis was not in the news headlines. This happened alongside a shift in the type of beneficiaries we served. During 2021 the vast majority of our beneficiaries were homeless people but from the beginning of 2022 there was an increase in elderly people, people on low incomes or on benefits who had housing but were struggling financially due to the increase in energy and fuel prices. When we talked with them, we understood that the food we were providing was becoming increasingly important and a necessary respite.
From the beginning of 2022 to approximately September/October 2022 the majority of our beneficiaries were not aware of the support the government were providing and had difficulties accessing it. In response, we increased the number of meals we distributed and we also doubled the size of the meals so that one container could stretch for a longer amount of time. This benefited both our homeless beneficiaries who were receiving less donations on the street from the public and our ‘new beneficiaries’ who could store the food and eat it over a few days. We also started creating a signposting service to help beneficiaries reach the existing financial support from the government and other services they may need such as housing, benefits, health and financial management. 25,000
Towards the end of the year as temperatures plummeted, we also started distributing warm clothes and bedding, toiletries and Christmas 18,750 presents. The bedding and clothes were especially gratefully received as many beneficiaries were struggling to keep their homes warm or keep 12,500 themselves warm on the streets. We distributed 582 warm clothes items, including many warm winter coats and 33 sleeping bags and duvets. 6,250
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Vita Bites became its own social enterprise at the end of 2021 and we have spent 2022 developing the product, including new flavours, the marketing and 0 building our customer base. It has been a slow year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec as we have had a lot of change of staff, but we feel confident that activity will increase in 2023.
What we do in the UK: Food for All, London
Not-for-profit vegan health food shop Food for All has served the people of Hackney since 1976. Committed to assisting the local community to achieve optimum health and wellbeing via natural means we stock more than 250 therapeutic/culinary herbs and tinctures. The broad product range includes whole foods , superfoods, dry and fresh goods, supplements, body care and household products. Food for All supports new ethical entrepreneurs and stocks locally made artisan products such as soaps, shea butter, preserves and ferments.
The store is renowned for its helpful and knowledgable staff, unique community atmosphere and diverse customer base – some of whom have been shopping at the shop for nearly four decades! It is common to find staff and customers engaged in lively conversation swapping tips about nutrition, health care and local news.
Since the pandemic Food for All has become a community focal point for essential household items and nutritional and immune support and advice.
Profits from Food for All go to AMURT charitable activities.
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Location: Food for All, 3 Cazenove Road, Stoke Newington, London, N16 6PA 25,000
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International projects we work with: AMURTEL Greece
93% women said looking after their child improved after attending sessions with AMURTEL Greece
30 women are supported every week through AMURTEL Greece's outreach programme
180 women a month attend group sessions at AMURTEL centre in Athens. Subjects include infant nutrition, GBV, peer-2power, newborn and toddler care
84% of women said they were able to better take care of their health after attending sessions with AMURTEL Greece
AMURTEL Greece provided 2,021 private midwifery and lactation appointments in 2022
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65% women said they made
friends with other women by
71% of women attended a minimum of
attending sessions with
4ANC appointments during their
AMURTEL Greece
pregnancy
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AMURTEL Greece
At AMURTEL Greece, we believe all mothers have the right and the capacity to maintain or restore their health, well-being, dignity and selfdetermination. We believe that all infants have the right to be protected and cared for in order to foster optimum health and development. For highly vulnerable refugee and migrant populations, these rights are all too often unattainable.
The services we offer aim to mitigate the long term effects of crises on refugee and migrant infants and their mothers by supporting women to be the best possible mothers they can be and thus give their infants the best possible start in life. We do this by creating safe women’s spaces where mothers can have access to midwifery care during pregnancy and postpartum, gain knowledge about infant care and women’s reproductive health, receive support and support each other and make friendships to decrease the often debilitating effects of isolation and loneliness. A few of the other services we provide 25,000 are counselling and support in response to gender-based violence, art therapy support, mother and baby yoga and also outreach services 18,750 where we visit women in shelters, camps and their homes etc. in order to provide postpartum care for mothers and infants and also case management for particular needs women may 12,500 have.
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One thing that almost all the women have in 6,250 common, regardless of where they hail from, is pride in motherhood. Being a mother is a primary personal and social role which defines them, both 0 individually and in society. Most of the women Jan Feb Mar Apr May Jun Jul Aug Sep agree that they were raised mainly to be mothers and this brings them much joy and a sense of
fulfilment. The shared commonality of motherhood at AMURTEL allows them to gradually open up and be willing to discuss, or at least think about, a variety of topics, even sensitive ones such as sexuality, gender based cultural roles, abuse, and human rights. AMURTEL's aim is that women will become stronger through knowledge, making friends and finding themselves part of a community of mothers.
AMURTEL is the only woman-to-woman center of this type in Athens. All our programs follow the WHO/UNICEF guidelines. Specifically, our midwifery model of antenatal/postnatal care for Infant and Young Child Feeding (IYCF) follows the WHO/UNICEF guidelines.
Breaking free from cultural taboos is enormously empowering and not only encourages women to take charge of their health in an informed and empowered way, but also gives them courage to address concerns in other parts of their lives in a direct and forthright manner.
AMURTEL’s programs provide a powerful and effective approach for mothers to gain proficiency in infant health care, thus allowing the innate bond between mother and infant to flourish.
All of this reinforces the importance of AMURTEL Greece and why we are necessary in this space. 25,000 That is, to fill the void in the healthcare system with our support and services which all underline the importance of the health and wellbeing of our 18,750 women and babies.
AMURTEL Greece is the only grassroots NGO 12,500 FIGURE 1. concentrating their work exclusively on refugee and migrant mothers and babies. That is, the According to Wikipedia, an entire perinatal period. Additionally, we care for annual report is a toddlers up to 2-3 years of age as many of our 6,250 comprehensive report on a mothers have more than one child - responding company's activities to the gap in humanitarian care for this throughout the preceding particularly vulnerable group. 0 year. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
A young woman got married at a very young age in her home country. Lets call her Layla to protect her identity. Layla lived in a conservative town and soon after she became pregnant. At that point, her husband decided to leave for Greece, leaving her alone while she was pregnant. After much pressure, the family convinced Layla’s husband that she too should move to Europe so the family could be together. Layla moved to Greece and reunited with her husband in a refugee camp on one of the islands. Soon after, she became pregnant a second time. After learning his wife was pregnant again, her husband up and disappeared, leaving Layla alone with no financial support and knowing not a thing about the new host country. Layla decided to leave the island as she had some friends living in Athens. She hoped that by finding them, she might be able to find work and expedite her asylum process.
However, Layla was too ashamed to admit her husband had abandoned her and thus, her friends assumed that she had left her husband voluntarily on the island. It is taboo in her culture to leave one’s husband and therefore Layla was refused help. As a result, Layla ended up on the streets with her child. Fortunately, some women from a hostel found Layla and gave her and her child shelter in exchange for cleaning and babysitting work. She then discovered AMURTEL. We found her a lawyer to process her asylum papers whilst monitoring her pregnancy and providing for the needs of her child. Layla was so grateful for the care and support she received that she named her second child after a member of the AMURTEL Staff.
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Nigeria is the country where nearly 20% of all global maternal deaths happen
The lifetime risk of a Nigerian woman dying during pregnancy, childbirth, postpartum or postabortion is 1 in 22, in contrast to the lifetime risk in developed countries estimated at 1 in 4900
World Health Organisation
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AMURT Nigeria
AMURT Nigeria started work in S.E. Nigeria in 2010 due to its extremely high Maternal Mortality Rate: 1000 deaths in every 100,000 live births.
Most Primary Health Centres (PHCs) in these rural areas are run by the government, based on a centralized management system. They tend to deteriorate from lack of investment, are chronically understaffed, have erratic opening hours and experience low patronage due to the lack of confidence in and disconnect between the community and the PHC’s. As a result, most women prefer to give birth at home and take their sick children to local herbalists and chemists (Patented Medical Vendors) who often misuse artificial Oxytocin to induce labour, which can result in uterine rupture and sometimes fetal death. Many pregnant women don’t have access to comprehensive antenatal care and if they do, highrisk cases are rarely followed up.
AMURT Nigeria has developed a decentralized model of addressing the primary and maternal 25,000 healthcare needs of neglected remote rural populations, putting community participation at the centre of its strategy. The model demands that 18,750 the community initiate, manage and take ownership of the project in partnership with the government. It has been developed over 13 years 12,500 of daily presence in villages.
12,500 FIGURE 1. of daily presence in villages. According to Wikipedia, an In 2022, AMURT prioritized strengthening the annual report is a health centers to build self -reliance and ensure a 6,250 comprehensive report on a long-term benefit for the communities. Through company's activities tight financial management, the 10 AMURT-assisted throughout the preceding facilities now pay over 120 staff, in addition to 0 year. operating expenses and maintenance. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
The four emergency obstetric referral centers carried out 324 cesarean sections, while AMURT supported 31 at the Federal Teaching Hospital. AMURT sponsored 132 pediatric surgeries in the health centers and another 25 at the Federal Teaching Hospital.
The Adolescent Sexual & Reproductive Health program reached over 2500 teenagers, as the program was extended to Ebonyi LGA. 118 more women were empowered to start their own businesses, taking the total to over 600. We opened a new health center at Aguotu, in Ishielu LGA, in partnership with Rotary and the community, and completed the renovations at Ephuenyim Health Center. We passed 26000 births since we started.
Following are some highlights of the extensive services AMURT Nigeria provides. Saving Lives at Birth:
AMURT’s primary goal is to reduce maternal and child mortality. One way we achieve this is by making emergency obstetric services accessible and affordable for the rural population. The four AMURT assisted CEmONC (Comprehensive Emergency Obstetric and Newborn Care Centers) had a growing impact in 2022 with 324 cesarean sections done in the health centers. 94% of these were emergencies, saving women from the risky and time consuming referral to a distant hospital.
In addition, AMURT supported 66 high-risk obstetric referrals to the Federal Teaching Hospital in 25,000 Abakaliki, resulting in an additional 31 cesarean sections. The neo-natal mortality reduced from 1.4 % in 2021 to 0.9 % in 2022. 18,750
Safe Motherhood
The number of deliveries in 2022 was 3200, with 48 % coming from outside the project area. Item 12,500 FIGURE 1. Amagu Health Center was the most improved with a According to Wikipedia, an 26 % increase in the number of births since 2021. annual report is a Only 1.7% of total births were referred to the 6,250 comprehensive report on a tertiary hospital due to serious complications. The company's activities average ratio for facility birth vs. home birth in the throughout the preceding AMURT project was 76 %, led by Offia Oji and 0 year. Elugwu Ettam health centers with a 92 % delivery Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec rate in their health centers.
Engaging with Youth on Reproductive Health:
In 2022, AMURT’s Adolescent Sexual and Reproductive Health Unit expanded from four to six project areas. The two new project areas are Uloanwu and Ohagelode. The activities reached over 2500 young people with messages on substance abuse, sexual abstinence, harmful traditional practices (female genital mutilation and child marriage) and sexual abuse.
Family planning: A Key to Family Health Well balanced counseling strategies, and consistent and persistent messaging have been key in AMURT’s family planning team’s success in increasing the uptake of modern contraceptive methods in our project areas. Through village sensitizations and during immunization days and ante-natal days at the health center, the family planning team has raised awareness of the massive benefits of family planning and the easy ways to manage minor side effects. As a result, we see more women inquiring about the family planning options available in the health centers.
Fighting Malnutrition - The Silent Killer In 2022, AMURT’s health education department continued to prioritize the fight against malnutrition. In many rural villages malnourished children are a common sight. Poverty in the rural areas is one cause, but ignorance plays an even greater role. Many of the children are left to survive largely on starchy foods. The parents do not know how to combine locally available foods to create complete proteins. The AMURT health education team taught parentsin many villages how to use locally available foods for a nutritionally balanced
Ambulance Services Save Lives
In rural Nigeria, transport is hard to find. Therefore, AMURT operates a subsidized emergency transport service for 10 health centers. Seven ambulances with full time standby drivers are based in the rural health centers and deployed exclusively for patient transport. With the upgrade of AMURTassisted health centers to emergency obstetric care centers, the number of obstetric referrals to the Federal Teaching Hospital in Abakaliki has reduced from 226 in 2018 to only 66 in 2022.
Emergency intervention:
RAPID RESPONSE TO CHOLERA OUTBREAK Working closely with the Ebonyi State Department of Epidemiology, AMURT responded to a series of cholera outbreaks in Ikwo, Izzi, Onitsha, Afikpo North,Ohaukwu, and Ishielu local governments. Led by Medical Director Dr. Omogo, the AMURT team responded promptly with doctors, lab scientists and health educators. Many lives have been saved through rehydration of critical cases and the provision of timely guidance and support on how to contain the spread.
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International projects we work with: Kenya Spirulina Nutrition Project
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underweight. . .
UNICEF
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Kenya Spirulina Nutrition Project
The primary goal of the Spirulina Nutrition Project (SNP) is to end malnutrition and address the dietary and nutritional needs of vulnerable children and mothers through the use of spirulina.
The SNP has found spirulina to be highly effective in impacting the health of children, often with remarkable results. A small daily dose of spirulina dramatically impacts on the micro-nutrient absorption in the body. Within weeks, noticeable changes can be seen in the children’s growth, weight and psycho-social behaviour. Several recent studies have demonstrated the immune enhancing properties of spirulina also.
SNP believes in self-reliant community health and sustainability. It grows its own spirulina at its farm located in Kambimawe village.
In 2022 SNP continued to produce very high quality spirulina which has greatly benefited the local community. The farm produces an average of 12kgs of fresh spirulina every month. Most of 25,000 which is given to the children that flock to the project often having travelled great distances.
This year, due to limited resources most of the 18,750 mobile clinics have shut down and instead children come to our permanent clinics. The advantage of this is that it is possible to see patients more 12,500 regularly which is working well and adult beneficiaries are now also coming for treatment.
12,500 FIGURE 1. regularly which is working well and adult beneficiaries are now also coming for treatment. According to Wikipedia, an annual report is a During 2022, over 1500 children and over 600 6,250 comprehensive report on a adults benefitted from spirulina because of health company's activities conditions, ranging from anemia, malnutrition and throughout the preceding emaciation due to underlying medical conditions 0 year. such as HIV, diabetes, rheumatoid arthritis, etc. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Treatment given is normally a combination of homeopathy and spirulina.
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Malnutrition
Malnutrition is a serious medical condition marked by a deficiency of energy, essential proteins, fats and vitamins and minerals in a diet. Malnourishment impacts all levels of a child’s present well being and future prospects. In the short term it leads to decreased immunity, making them more susceptible to infectious diseases. This can lead to, for example, poor attendance at school and poor concentration when they can attend. In the longer term it impacts on their physiological and cognitive development, which in turn affects their future productivity and potential.
Malnutrition is the most recognizable and perhaps most outward FIGURE 1. consequence of poverty in children. The United Nations FAO (Food and Agricultural Organization) recognises that hunger is not just the According to Wikipedia, an scarcity of food but also the inability of individuals to access what is annual report is a referred to as nutritious food. Most families in Sub-Saharan Africa, comprehensive report on a Kenya included, cannot afford a balanced diet more than twice a company's activities week, which is one of the main reasons these vulnerable throughout the preceding 0 communities are experiencing such endemic malnutrition. year.
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Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec SNP has found spirulina supplementation to provide a positive solution as it is easy to produce locally and highly nutritious.
Jeremiah was brought to us by his grandmother who lives with him. He The SNP has found spirulina to be had a big problem of constipation, he would strain and often cry trying to highly effective in impacting the health of pass stools. His appetite was very diminished and he was very children, often with remarkable results. malnourished. He looked as if he was 5 yrs! After doing tests it was A small daily dose of spirulina discovered he had many cysts of amoeba, He was given homeopathic dramatically impact on the micro-nutrient treatment and spirulina. When he went back after 3 weeks Jeremiah had absorption in the body. Within weeks, greatly improved. He was no longer constipated and his appetite had noticeable changes can be seen in the improved. He also looked much stronger. He continued to attend the children’s growth, weight and psycho- clinic and after 2 months using homeopathic remedies and spirulina he social behaviour. Several recent studies was very heathy and had gained a lot more weight have demonstrated the immune
enhancing properties of spirulina also.
SNP believes in self-reliant community health and sustainability. SNP grows its own spirulina at it's farm located in Kambimawe village where there is also a large Free Children’s Community (FCC) project. The support from AMURT was meant to stabilize a
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International Disaster relief
AMURT UK has supported several international disaster relief efforts in 2021-22 including work in Haiti, Kenya, India and Philippines. The largest contribution however has gone towards AMURT's response to the war in Ukraine where AMURT has been very active providing training to first responders in psychosocial support.
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Additional details on objectives and activities
Volunteers:
We are very grateful for the contribution made by our volunteers! The London programmes are run almost entirely by volunteers.
Surplus:
Any surplus funds which are not needed for activities are placed on deposit to earn interest.
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Structure, governance and management
Description of Charity’s Trusts
Type of Governing Document : How the Charity is Constituted : Trustee Selection Methods :
Trust Deed Dated 9th July 1986 Trust By resolution of a quorum of the trustees recorded in the minutes
Additional Governance Issues
All Trustees give their time voluntarily and receive no other consideration or benefits.
AMURT UK works closely with AMURT Global.
AMURT’s global coordinating office is based in the US. At times of humanitarian disaster international AMURT chapters liaise with this office to find out how to best support the AMURT chapter closest to where the disaster has occurred. This support may come in the form of fundraising, sending experts or additional volunteers.
INVESTMENT IN SUBSIDARY
AMURT owns ninety-nine £1 ordinary shares in Food For All (London) Ltd, constituting a 99% shareholding. All shares in Food For All Ltd. are fully paid up and allotted. No dividend was paid. There was no change in the value of the shares in the year.
The activities of Food For All Ltd., which trades as a whole-food retailer, are entirely separate from those of AMURT. Its accounts have not been consolidated into the accounts of AMURT as its activities are unrelated to those of the Trust.
Profits from Food For All Ltd. are covenanted to the Trust, this amounted to £30,802 in this financial year.
The accounts of Food For All Ltd. are audited as per the requirements of the Companies Act 1985/2006.
Financial Review
Brief Statement on the Charity’s Policy on Reserves:
AMURT UK’s cash reserve policy is to keep £10,000. This amount is necessary to: service any unexpected, emergency expenses for AMURT UK projects including the London feeding program and to respond quickly to international emergency appeals if funds are needed before AMURT UK can deliver a fundraising campaign
Details of Any Funds Not Applicable. Materially in Deficit:
Declaration
The Trustees declare that they have approved the trustees report above.
Name: Pierre Boyde Date: 30.07.23 Position: Treasurer
Name: Govinda Lovage Date: 30.07.23 Position: Chair
| Charity Name AMURT UK | Charity Name AMURT UK | Charity Name AMURT UK | Charity No (if any) |
327216 | |
|---|---|---|---|---|---|
| Annualaccountsforthe period | |||||
| Period start date | Nov-21 | To | Period end date |
Oct-22 |
Section A Statement of financial activities
| Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 1 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
|---|---|---|---|---|---|
| 269,164 | 9,971 | - | 279,135 | 160,810 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | ||
| - | - | - | - | - | |
| 181 | - | - | 181 | 133 | |
| 269,345 | 9,971 | - | 279,316 | 160,943 | |
| 10,978 | - | - | 10,978 | 22,428 | |
| 202,156 | 3,546 | - | 205,702 | 109,461 | |
| - | - | - | 18,000 | ||
| - | - | - | - | - | |
| 213,134 | 3,546 | - | 216,680 | 149,889 | |
| 56,211 | 6,425 | - | 62,636 | 11,054 | |
| - | - | - | - | - | |
| 56,211 | 6,425 | - | 62,636 | 11,054 | |
| - | - | - | - | ||
| 43,836 | 43,836 - |
- | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 100,047 | 37,411 - |
- | 62,636 | 11,054 | |
| 58,876 | 43,836 | - | 102,712 | 91,658 | |
| 158,923 | 6,425 | - | 165,348 | 102,712 | |
Section B Balance sheet
| Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees |
Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21 |
Unrestricted funds £ F01 |
Restricted income funds £ F02 |
Endowment funds Total this year £ £ F03 F04 |
Endowment funds Total this year £ £ F03 F04 |
Total last year £ F05 |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 158,923 | 6,425 | - | 165,348 | 102,712 | ||
| 158,923 | 6,425 | - | 165,348 | 102,712 | ||
| - | - | - | - | - | ||
| 158,923 | 6,425 | - | 165,348 | 102,712 | ||
| 158,923 | 6,425 | - | 165,348 | 102,712 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 158,923 | 6,425 | - | 165,348 | 102,712 | ||
| - | - | - | ||||
| - | - | 43,836 | ||||
| 158,923 | 6,425 | - | 165,348 | 58,876 | ||
| - | ||||||
| 158,923 | 6,425 | - | 165,348 | 102,712 | ||
| Signature | Print Name | Date of approval dd/mm/yyyy |
||||
| Treasurer | 29.8.23 | |||||
CC17a (Excel)
29/08/2023
2
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
-
the Statement of Recommended Practice: Accounting and Reporting by Charities
-
• and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
-
• and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
-
-Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
| Yes No |
| * -Tick as appropriate | * -Tick as appropriate |
|---|---|---|---|
| Please disclose | : | ||
| (i) the nature of | the chan | ge in accounting policy; | Not applicable |
| (ii) the reasons provides more r and |
why appl eliable a |
ying the new accounting policy nd more relevant information; |
Not applicable |
| (iii) the amount in the current p the aggregate a periods before t |
of the ad eriod, eac mount of hose pre |
justment for each line affected h prior period presented and the adjustment relating to sented, 3.44 FRS 102 SORP. |
Not applicable |
1.4 Changes to accounting estimates
| No changes to a | ccounting | estimates have occurred in the reporting period (3.46 FRS 102 SORP). | estimates have occurred in the reporting period (3.46 FRS 102 SORP). |
|---|---|---|---|
| Yes No |
| * -Tick as appropriate | |
| Please disclose | : | ||
| (i) the nature of | any chan | ges; | Not applicable |
| (ii) the effect of assets and liabi |
the chan lities for t |
ge on income and expense or he current period; and |
Not applicable |
| (iii) where pract more future per |
icable, th iods. |
e effect of the change in one or | Not applicable |
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
| Yes No Please disclose |
| * -Tick as appropriate | * -Tick as appropriate |
|---|---|---|---|
| : | |||
| (i) the nature of | the prior | period error; | Not applicable |
| (ii) for each prio amount of the c affected; and |
r period orrection |
presented in the accounts, the for each account line item |
Not applicable |
| (iii) the amount earliest prior pe |
of the co riod pres |
rrection at the beginning of the ented in the accounts. |
Not applicable |
CC17a (Excel)
29/08/2023
3
Section C Notes to the accounts
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated
CC17a (Excel)
29/08/2023
4
Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Mbhi biti hih i b th iht t b i th These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
|---|---|---|---|
| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | | ||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
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| | |||
| Yes No N/a |
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described Volunteer help in the trustees’ annual report. Income from interest, This is included in the accounts when receipt is probable and the amount receivable can royalties and dividends be measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions and Legacies. Membership subscriptions which gives a member the right to buy services or other
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
| | |||
|---|---|---|---|
| Yes | No | N/a |
|
| Yes | No | N/a |
|
| Yes | No | N/a | |
| | |||
| Yes | No | N/a |
|
| Yes | No | N/a | |
| | |||
| Yes | No | N/a |
|
| Yes |
No | N/a | |
| Yes |
No | N/a | |
| Yes | No | N/a | |
| | |||
| Yes | No | N/a |
|
| Yes | No | N/a |
|
| Yes |
No | N/a | |
| Yes | No | N/a | |
| | |||
| Yes | No | N/a | |
| | |||
| Yes | No | N/a | |
| | |||
| Yes | No | N/a | |
| | |||
| Yes | No | N/a | |
| | |||
| Yes | No | N/a | |
| | |||
| Yes | No | N/a | |
| | |||
| et | Yes | No | N/a |
| | |||
| value | Yes | No | N/a |
| | |||
| Yes | No | N/a | |
| ontract. | |
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year.
2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance and support Governance costs comprise all costs involving public accountability of the charity and its costs compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance service or output to be provided, such grants are only recognised in the SoFA once the conditions recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised.
Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per instruments paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5
| Yes | No | N/a | |||
|---|---|---|---|---|---|
| They are valued at cost. | | ||||
| Heritage assets | The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and |
Yes | No | N/a | |
| maintained principally for their contribution to knowledge and culture. The depreciation | | ||||
| rates and methods used as disclosed in note 9.6.1.4. | |||||
| Yes | No | N/a | |||
| They are valued at cost. | | ||||
| Investments | Fixed asset investments in quoted shares, traded bonds and similar investments are | ||||
| valued at initially at cost and subsequently at fair value (their market value) at the year | Yes | No | N/a | ||
| end. The same treatment is applied to unlisted investments unless fair value cannot be | | ||||
| measured reliably in which case it is measured at cost less impairment. | |||||
| Investments held for resale or pending their sale and cash and cash equivalents with a | Yes | No | N/a | ||
| maturity date of less than 1 year are treated as current asset investments | | ||||
| Stocks and work in | Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net | Yes | No | N/a | |
| progress | realisable value. | | |||
| Goods or services provided as part of a charitable activity are measured at net realisable | value | Yes | No | N/a | |
| based on the service potential provided by items of stock. | | ||||
| Yes | No | N/a | |||
| Work in progress is valued at cost less any foreseeable loss that is likely to occur on the | contract. | |
| Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
|---|---|---|---|
| | |||
| Yes No N/a |
|||
| | |||
| Yes No N/a |
|||
| |
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Note 3 Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income |
|---|---|---|---|---|---|---|
| Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts 265,396 9,971 - 275,367 157,442 Gift Aid 3,726- -3,726 3,331 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 269,122 9,971 - 279,093 160,773 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 42 - - 4237 Dividend income - - - - - Rental and leasingincome - - - - - Other 181 - - 181 133 Total 223 - - 223170 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 269,345 9,971 - 279,316 160,943 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities: |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis |
|||||
| Donations andgifts | 265,396 | 9,971 | - | 275,367 | 157,442 | |
| Gift Aid | 3,726 | - | - | 3,726 | 3,331 | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other charities |
- | - | - | - | - | |
| Membership subscriptions and sponsorships which are in substance donations |
- | - | - | - | ||
| Donatedgoods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 269,122 | 9,971 | - | 279,093 | 160,773 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | 42 | - | - | 42 | 37 | |
| Dividend income | - | - | - | - | - | |
| Rental and leasingincome | - | - | - | - | - | |
| Other | 181 | - | - | 181 | 133 | |
| Total | 223 | - | - | 223 | 170 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held for charity's own use |
- | - | - | - | - | |
| Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual propertyrights |
- | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 269,345 | 9,971 | - | 279,316 | 160,943 | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
£105,637 was stated as restricted income in 2021 accounts. Note this amount was reviewed during 2022 as unrestricted income. |
|||||
| Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. |
||||||
| N/A | ||||||
| N/A | ||||||
| Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) CC17a (Excel) |
N/A ~~58~~ |
29/08/2023
CC17a (Excell 69 2910812023
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| Analysis Expenditure on raising funds: |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
|---|---|---|---|---|---|---|---|---|
| Incurred seeking donations | 10,978 | - | - | 10,978 | 22,428 | - | - | 22,428 |
| Incurred seeking legacies | - | - | - | - | - | - | - | - |
| Incurred seeking grants | - | - | - | - | - | |||
| Operating membership schemes and social lotteries |
- | - | - | - | - | |||
| Staging fundraising events | - | - | - | - | - | |||
| Fudraising agents | - | - | - | - | - | |||
| Operating charity shops | - | - | - | - | - | |||
| Operating a trading company undertaking non-charitable trading activity |
- | - | - | - | - | |||
| Advertising, marketing, direct mail and publicity |
840 | - | - | 840 | 527 | - | - | 527 |
| Start up costs incurred in generating new source of future income |
- | - | - | - | - | - | - | - |
| Database development costs | - | - | - | - | - | - | - | - |
| Other trading activities | - | - | - | - | - | |||
| Investment management costs: | - | - | - | - | - | |||
| Portfolio management costs | - | - | - | - | - | - | - | - |
| Cost of obtaining investment advice | 3,000 | - | - | 3,000 | - | - | - | - |
| Investment administration costs | - | - | - | - | - | - | - | - |
| Intellectual property licencing costs | - | - | - | - | - | - | - | - |
| Rent collection, property repairs and maintenance charges |
1,511 | - | 1,511 | 1,023 | - | 1,023 | ||
| - | - | - | - | - | - | - | - | |
| Total expenditure on raising funds | 16,329 | - | - | 16,329 | 22,955 | 1,023 | - | 23,978 |
| Expenditure on charitable activities: | ||||||||
| - | - | - | - | - | - | - | - | |
| Total expenditure | 196,805 | 3,546 | - | 200,351 | 2,778 | 105,133 | - | 107,911 |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total expenditure on charitable activities |
196,805 | 3,546 | - | 200,351 | 2,778 | 105,133 | - | 107,911 |
| Separate material item of expense | ||||||||
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total | - | - | - | - | - | - | - | - |
| Other | ||||||||
| - | - | - | - | - | - | - | - | |
| Purchase of Van (**not held on Balance Sheet) |
- |
- | - | - | 18,000 | - | - | 18,000 |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total other expenditure TOTAL EXPENDITURE |
- | - | - | - | 18,000 | - | - | 18,000 |
| 213,134 | 3,546 | - | 216,680 | 43,733 | 106,156 | - | 149,889 |
CC17a (Excel)
29/08/2023
60
Other information:
Analysis of expenditure on charitable activities
| Analysis of expenditure on charitable | activities | activities | activities | activities | ||||
|---|---|---|---|---|---|---|---|---|
| Thisyear | Lastyear | |||||||
| Activity or programme | Activities undertaken directly |
Grant funding of activities |
Support Costs |
Total this year |
Activities undertaken directly |
Grant funding of activities |
Support Costs |
Total last year |
| £ | £ | £ | £ | £ | £ | £ | £ | |
| London FeedingProgram | 50,923 | - | - | 50,923 | - | - | - | - |
| See N13 | - | - | - | - | - | - | - | - |
| - | - | - | - | - | - | - | - | |
| Total | 50,923 | - | - | 50,923 | - | - | - | - |
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Section C Notes to the accounts (cont)
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
| Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary item |
Description | This year Last year £ £ |
This year Last year £ £ |
|---|---|---|---|
| Puchase of Van (value written down to zero in 2022) | - | 18,000 | |
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| s | - | 18,000 |
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Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - |
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Section C Notes to the accounts (cont)
Note 11 Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs (NB all workers are consultants / not staff)
| This year: Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| £ 10,978 to 1 contractor of Food for All ltd. |
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:
£ 10,978 to 1 contractor of Food for All ltd.
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
£10,000 to 1 contractor of Food for all Ltd.
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 |
Nil | Nil |
|---|---|---|
| Band | Number of employees | |
| This year - |
Last year - |
|
| £60,000 to £69,999 | ||
| £70,000 to £79,999 | - | - |
| £80,000 to £89,999 | - | - |
| £90,000 to £99,999 | - | - |
| £100,000 to £109,999 | - | - |
| Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. |
||
| Thisyear | Lastyear | |
| £ | £ | |
| - | - |
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11.2 Average head count in the year The parts of the charity in which the employees work
| This year Number |
Last year Number |
|
|---|---|---|
| Fundraising | - | - |
| Charitable Activities | - | - |
| Governance | - | - |
| Other | - | - |
| Total | - | - |
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
| Please explain the nature of the payment Please state the legal authority or reason for making the payment |
This year | |
|---|---|---|
| Last year | ||
| This year | ||
| Last year |
| Please state the amount of the payment (or value of any waiver of a right to an asset) |
Thisyear | Lastyear |
|---|---|---|
| £ - |
£ - |
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11.4 Redundancy payments
Please complete if any redundancy or termination payment is made in the period.
| The nature of the payment (cash, asset etc.) Total amount of payment Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date |
Thisyear | Lastyear |
|---|---|---|
| £ - |
£ - |
|
| Thisyear | Lastyear | |
| £ - |
£ - |
|
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Section C Notes to the accounts (cont)
Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
12.1 Please complete this note if a defined contribution pension scheme is operated.
| Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense |
Thisyear | Lastyear |
|---|---|---|
| £ - |
£ | |
| - | ||
12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.
Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.
Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different
12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details
Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details
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Section C Notes to the accounts (cont)
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
| Analysis | Grants to institutions |
Grants to individuals | Support costs | Total |
|---|---|---|---|---|
| £ | £ | |||
| AMURT Nigeria | 44,285.00 | - | Nil | 44,285.00 |
| AMURT Greece | 4,443.00 | - | Nil | 4,443.00 |
| AMURT Haiti | 820.00 | - | Nil | 820.00 |
| AMURT Ukraine | 31,930.00 | Nil | 31,930.00 | |
| Tonrak School Thailand | 17,844.00 | Nil | 17,844.00 | |
| AMURT India | 21,000.00 | Nil | 21,000.00 | |
| AMURT Kenya | 11,710.00 | Nil | 11,710.00 | |
| AMURT Philiipines | 3,705.00 | Nil | 3,705.00 | |
| - | - | Nil | - | |
| Total | 135,737 | - | - | 135,737 |
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
| My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. |
Yes | Please provide details of charity's URL. |
|---|---|---|
| No | Provide details below |
| Names of institution | Names of institution | Purpose | Total amount of grantspaid £ |
|---|---|---|---|
| AMURT Nigeria | Emergency maternity care in remote rural | 44,285 | |
| AMURT Greece | Maternity care for refugees | 4,443 | |
| AMURT Haiti | Emergency Relief | 820 | |
| AMURT Ukraine | Emergency Relief following Russian Invasion | 31,930 | |
| Tonrak School Thailand | Schooling and homes for Burmese Orhpans and child refugees |
17,844 | |
| AMURT India | Poverty Relief | 21,000 | |
| AMURT Kenya | Feeding Programs and poverty relief | 11,710 | |
| AMURT Philiipines | Emergency Relief | 3,705 | |
| - | |||
| - | |||
| TOTAL GRANTS PAID Other unanalysed grants Total grants to institutions in reporting period |
135,737 | ||
| - | |||
| 135,737 |
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Last year:
13.3 Analysis of grants paid (included in cost of charitable activities)
| Analysis | Grants to institutions |
Grants to individuals | Support costs £ |
Total £ |
|---|---|---|---|---|
| AMURT Nigeria | 3,500.00 | - | - | 3,500.00 |
| AMURT Greece | 4,552.00 | 4,552.00 | ||
| AMURT Haiti | 2,000.00 | 2,000.00 | ||
| AMURT lebanon | 4,135.00 | 4,135.00 | ||
| Tonrak School Thailand and Baan Unrak Thailand |
12,666.00 | 12,666.00 | ||
| AMURT India | 5,591.00 | 5,591.00 | ||
| AMURT Kenya | 3,500.00 | - | - | 3,500.00 |
| AMURT Ghana | 2,000.00 | - | - | 2,000.00 |
| - | - | - | - | |
| Total | 37,944 | - | - | 37,944 |
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.4 Grants made to institutions
Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Provide details No below
| Names of institution | Names of institution | Purpose | Total amount of grantspaid £ |
|---|---|---|---|
| AMURT Nigeria | AMURT Nigeria | Emergency maternity care in remote rural |
3,500.00 |
| AMURT Greece | AMURT Greece | ~~areas~~ Maternity care for refugees |
4,552.00 |
| AMURT Haiti | AMURT Haiti | Emergency Relief | 2,000.00 |
| AMURT lebanon | AMURT lebanon | Emergency Relief following port explosion | 4,135.00 |
| Tonrak School Thailand and Baan Unrak Thailand |
and Baan Unrak Thailand |
Schooling and homes for Burmese Orhpans and childrefugees |
12,666.00 |
| AMURT India | AMURT India | Poverty Relief | 5,591.00 |
| AMURT Kenya | AMURT Kenya | Feeding Programs and poverty relief | 3,500.00 |
| AMURT Philiipines | AMURT Ghana | Emergency Relief | 2,000.00 |
| - | |||
| - | |||
| TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants |
37,944 | ||
| - | |||
| 37,944 |
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Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | ||
|---|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year £ |
Last year £ |
| - | - | |
| - | - | |
| 165,348 | 102,712 | |
| - | - | |
| 165,348 | 102,712 |
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Section C Notes to the accounts (cont)
Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions | Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
| Hackney Borough | U | London Feeding Program for homeless persons |
10,000 | 15,000 | -15,000 | - | - | 10,000 |
| Brunswick | U | London Feeding Program for homeless persons |
- | 10,000 | -15,000 | - | - | -5,000 |
| East End Community | U | London Feeding Program for homeless persons |
4,160 | - | -4,160 | - | - | - |
| Awards for All (Big Lottery) | R | 9,971 | -3,546 | 6,425 | ||||
| General Unrestricted Funds | U | 88,552 | 244,345 | -178,974 | - | - | 153,923 | |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | 102,712 | 279,316 | - 216,680 | - | - | 165,348 |
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions |
Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
| Martin Lewis | U | London Feeding Program for homeless persons |
5,000 | - | -5,000 | - | - | - |
| Crisis UK | U | London Feeding Program for homeless persons |
1,000 | - | - 1,000 | - | - | - |
| CityBridgeTrust | U | London Feeding Program for homeless persons |
2,000 | - | - 2,000 | - | - | - |
| Brunswick | U | London Feeding Program for homeless persons |
10,000 | - | - 10,000 | - | - | - |
| East End community | U | London Feeding Program for homeless persons |
5,000 | 9,997 | - 10,837 | - | - | 4,160 |
| HackneyBorough | U | London Feeding Program for homeless persons |
- | 39,978 | - 29,978 | 10,000 | ||
| GeneralOther | U | 68,657 | 110,968 | -91,073 | - | - | 88,552 | |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | 91,657 |
160,943 | - 149,888 | - | - | 102,712 |
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.3 Transfers between funds
This year
| Thisyear | ||
|---|---|---|
| Reason for transfer and where endowment is converted to income, legalpower for its conversion |
Amount | |
| Between unrestricted and restricted funds |
Clarification with management that all restricted funds in 2021 were previously associated with Covid relief. With pandemic over it has been agreed these now held have a generally unrestricted purpose |
43,836 |
| Between endowment and restricted funds |
||
| Between endowment and unrestricted funds |
||
Last year
| Reason for transfer and where endowment is converted to income, legal power for its conversion |
Amount | |
|---|---|---|
| Between unrestricted and restricted funds |
End Year Reconciliation | 16,987 |
| Between endowment and restricted funds |
||
| Between endowment and unrestricted funds |
||
27.4 Designated funds
This year
| Thisyear 27.4 Designated funds |
||
|---|---|---|
| Planned use | Purpose of the designation | Amount |
| Lastyear | ||
| Planned use | Purpose of the designation | Amount |
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Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
28.1 Trustee remuneration and benefits
This year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
TRUE
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| Remuneration | Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | £ | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - |
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
TRUE
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| Remuneration | Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | |||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - |
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
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28.2 Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".
| No trustee expenses have been incurred (True or False) | FALSE | |
|---|---|---|
| Type of expenses reimbursed | This year | Last year |
| £ | £ | |
| Travel | 1,511 | 1,022 |
| Subsistence | - | - |
| Accommodation | - | - |
| Other (please specify): | - | - |
| - | - | |
| TOTAL | 1,511 | 1,022 |
| Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity |
||
| 1 (ONE) |
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
This year
| There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | TRUE | TRUE |
|---|---|---|---|---|---|---|---|
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|
| £ | £ | £ | £ | ||||
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
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Last year
| There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | TRUE | TRUE |
|---|---|---|---|---|---|---|---|
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|
| £ | £ | £ | £ | ||||
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
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Section C Notes to the accounts (cont)
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees AMURT UK
On accounts for the year 31 October 2022 Charity no 327216 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/10/2022.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 2011 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.
Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales (ICAEW).
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
- Please delete the words in the brackets if they do not apply.
Signed: Date: Name: Elizabeth Helen Thomson Relevant professional FCA, CTA qualification(s) or body ICAEW – Membership No. 2235079 inc. Practising Certificate. (if any):
Date: 28/08/2023
1
Oct 2018
IER
Address:
63 Harvey Avenue Durham DH1 5ZB
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Not applicable.
2
Oct 2018
IER