Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-311216442022-09-01falseNo description of principal activity332023-08-31 10336438 2022-09-01 2023-08-31 10336438 2021-09-01 2022-08-31 10336438 2023-08-31 10336438 2022-08-31 10336438 2022-09-01 10336438 2021-09-01 10336438 c:RegisteredOffice 2022-09-01 2023-08-31 10336438 d:CurrentFinancialInstruments 2023-08-31 10336438 d:CurrentFinancialInstruments 2022-08-31 10336438 c:FRS102 2022-09-01 2023-08-31 10336438 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10336438 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10336438 b:Trustee1 2022-09-01 2023-08-31 10336438 b:Trustee2 2022-09-01 2023-08-31 10336438 b:Trustee3 2022-09-01 2023-08-31 10336438 b:TotalEndowmentFunds 2022-09-01 2023-08-31 10336438 b:TotalEndowmentFunds 2023-08-31 10336438 b:TotalEndowmentFunds 2022-08-31 10336438 c:ChiefExecutive 2022-09-01 2023-08-31 10336438 b:TotalUnrestrictedFunds 2023-08-31 10336438 b:TotalUnrestrictedFunds 2022-08-31 10336438 b:TotalRestrictedIncomeFunds 2023-08-31 10336438 b:TotalRestrictedIncomeFunds 2022-08-31 10336438 c:FullAccounts 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure

Registered number: 10336438










RELIEF AID LOGISTICS
(A company limited by guarantee)







UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the Company, its Trustees and advisers
1
Trustees' report
2 - 4
Statement of financial activities
5
Balance sheet
6 - 7
Notes to the financial statements
8 - 11

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2023


Trustees
Jonathan Cook (appointed 18 August 2016)
Jessica Norman (appointed 11 October 2016)
Gerald Ackroyd (appointed 17 March 2020, resigned 31 December 2022)

Company registered number
10336438

Charity registered number
Pending

Registered office
4 Priory Park
Mills Road
Aylesford
Kent
ME20 7PP

Chief executive officer
George Cook

Page 1

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their annual report together with the financial statements of the charity Company for the  1 September 2022 to 31 August 2023The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Relief Aid Logistics, a charitable company limited by guarantee number 10336438 incorporated on 18 August 2016, is a follow on of Relief Aid Logistics, a charitable trust number 1042912 established by a trust deed dated 5 December 1994 and registered with the Charity Commission on 19 December 1994. The original trust was active during the Bosnia war, providing logistics and groupage for other small charities sending aid to the area. Relief Aid Logistics responds to emergencies, when it is activated; otherwise it minimises its costs by using volunteers and lying dormant until called upon.
 

Objectives and activities
 

l Policies and objectives
 

For or towards the general benefit of the public in such manner as may be charitable and in particular but not so as to limit the generalities of the foregoing to provide suitable buildings primarily in the United Kingdom for the provision of standby warehouse and transhipment facilities for the collection storage and onward delivery of relief supplies by relief charities and subject to such changes as the trustees shall from time to time determine.
And, in particular but not so as to limit the generalities of the foregoing to provide suitable buildings primarily in the United Kingdom for the provision of standby premises facilities and services to protect the public in the event of a disaster or emergency subject to such charges as the trustees shall in their absolute discretion determine.
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
 

Achievements and performance
 

l Main achievements of the Company
 

The Charity was dormant during the year.
 

Financial review
 

l Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 
Page 2

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
 
Financial review (continued)


l Principal funding
 

• Income
In the year to 31 August 2023 the Charity received donations totalling £600 (2022: £ Nil). 
• Expenditure
Expenditure was £1,816 (2022: £1,816) and so £586 has been taken from reserves carried forward. 
• Reserves
Reserves comprise predominately of £22 cash in the charity’s bank account.
 
 

Structure, governance and management
 

l Constitution
 

Relief Aid Logistics is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association which was replaced by Special Resolution on 17 March 2020.
 

l Methods of appointment or election of Trustees
 

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
 

Members' liability
 

The Members of the Company guarantee to contribute an amount not exceeding £10 to the assets of the Company in the event of winding up.
 

Page 3

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees on 7 March 2024 and signed on their behalf by:
 




Jonathan Cook
(Trustee)
Page 4

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2023


Unrestricted funds
2023
Total
funds
2023
Total
funds
2022
Note
        £
        £
        £

Income from:






Donations and legacies

3

600

600

-
 
Total income
600
600
-
Expenditure on:






Charitable activities

4

1,186

1,186

1,816
 
Total expenditure
1,186
1,186
1,816

Net movement in funds
  
(586)
(586)
(1,816)

Reconciliation of funds:

  




Total funds brought forward

  

608

608

2,424
 
Net movement in funds

  

(586)

(586)

(1,816)
 
Total funds carried forward
  
22
22
608

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 11 form part of these financial statements.

Page 5

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
REGISTERED NUMBER: 10336438

 
 
BALANCE SHEET
AS AT 31 AUGUST 2023


2023
2022
Note
£
£

Fixed assets
  

  
-
-

Current assets
  

Cash at bank and in hand
  
22
697

  
22
697

Creditors: amounts falling due within one year
 7 
-
(89)

Net current assets 
  
 
 
22
 
 
608

Total assets less current liabilities
  
22
608

Net assets excluding pension asset 
  
22
608

Total net assets 
  
22
608


Charity funds
  

Restricted funds
 9 
-
-

Unrestricted funds
 9 
22
608

Total funds
  
22
608

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 07 March 2024 and signed on their behalf by:

Page 6

 
RELIEF AID LOGISTICS
 
(A company limited by guarantee)
REGISTERED NUMBER: 10336438

 
 
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023




Jonathan Cook
(Trustee)

The notes on pages 8 to 11 form part of these financial statements.

Page 7

 
RELIEF AID LOGISTICS

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Relief Aid Logistics was setup on 18 August 2016 as a charitable company limited by guarantee without share capital and incorporated and domiciled in England. The address of the registered office is 4 Priory Park, Mills Road, Aylesford, Kent, ME20 7PP.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Relief Aid Logistics meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 8

 
RELIEF AID LOGISTICS

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)


2.5

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

  
2.6

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
2.7

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.


3.

Income from donations and legacies




Unrestricted funds
2023
Total
funds
2023
Total
funds
2022
        £
        £
        £
 


 
Donations

600

600

-
 


4.

Analysis of expenditure on charitable activities


Summary by fund type




Unrestricted funds
2023
Total
2023
Total
2022
        £
        £
        £




Direct costs

1,186

1,186

1,816
 

Page 9

 
RELIEF AID LOGISTICS

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

5.

Analysis of expenditure by activities




Support costs
2023
Total
funds
2023
Total
funds
2022
        £
        £
        £




Direct costs

1,186

1,186

1,816
 



6.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the year ended 31 August 2023, no Trustee expenses have been incurred (2022 - £NIL).


7.



Creditors: Amounts falling due within one year


2023
2022
£
£


Trade creditors
-
89


8.



Financial instruments


2023
2022
£
£

Financial assets

Financial assets measured at fair value through income and expenditure
22
697


Financial assets measured at fair value through income and expenditure comprise cash balances.

Page 10

 
RELIEF AID LOGISTICS

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

9.

Statement of funds


Statement of funds - current year

Balance at 1 September 2022
£
Income
£
Expenditure
£
Balance at 31 August 2023
£

Unrestricted funds





Reserves

608

600

(1,186)

22
 


10.

Summary of funds


Summary of funds - current year

Balance at 1 September 2022
£
 
Income
£
 
Expenditure
£
 
Balance at 31 August 2023
£
 
General funds

608

600

(1,186)

22
 


11.

Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds
2023
Total
funds
2023
        £
        £


Current assets

22

22

Total 


22
22




12.


Related party transactions


The Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Company at 31 August 2023.

Page 11