The Christine Witcutt Memorial Fund. Report and Accounts for the Year Ended 30 June 2015

Transcription

1 Report and Accounts for the Year Ended 30 June 2015 Scottish Charity Reference SC

2 Report and Accounts For the Year Ended 30 June 2015 Contents Page Reference and Administrative Information 2 Report of the Trustees 3-5 Report of the Independent Examiner 6 Statement of Financial Activities 7 Balance Sheet 8 Notes to the Accounts

3 Reference and Administrative Information Scottish Charity Number: SC Registered Address 29 Starbank Road Edinburgh EH5 3BY. Trustees & Steering Committee The day-to-day governance of the society is carried out by a steering committee of trustees and others currently comprising: Trustees: Alan Witcutt Ian McHaffie Denis Rutovitz George McNeill Jeanne Bell (Patron and trustee) (Chair & trustee) (Vice chair and trustee) (Trustee) (Trustee) Other members of Steering Committee: Jean Horsburgh (Treasurer) Averil McHaffie (Hon. Secretary) Alison Closs (Special Needs Advisor) Ruth Bayne (Special Needs Advisor) Independent Examiner: John G. Norman, C.A. Accountants: John G.Norman Ltd The Courtyard 38 Coatfield Lane Edinburgh EH6 6BE Bankers: Bank of Scotland plc 43 Comely Bank Edinburgh EH4 1AF - 2 -

4 Report of the Trustees For the Year to 30 June 2015 The trustees are pleased to present their report and the accounts for the year to 30 June Structure and Governance The Christine Witcutt Memorial Fund is a charitable trust founded by a trust deed registered on 17 June Prior to the Fund s constitution as an independent charity it formed a restricted fund of Edinburgh Direct Aid, a separate Scottish Charity. The day to day governance and management of the trust is carried out by a steering committee of trustees and others, who are elected at the AGM or appointed by the existing trustees. Further reference and administrative information, including the names of the trustees and committee members, is shown on page 2. Objectives and Review of Activities The aim of the trust is to relieve distress amongst disadvantaged children in Sarajevo and in doing so create a memorial to the late Christine Witcutt (an Edinburgh Direct Aid volunteer killed delivering aid to Sarajevo in 1993). In furtherance of this aim, until end 2006, the trust funded the running costs of the Christine Witcutt Day Centre for children with special needs in Sarajevo in partnership with the Vladimir Nazor Special Needs Centre in Sarajevo. From January 2007 the Centre has been supported by Canton Sarajevo and other official and private sources. This is in accord with an agreement reached before the Centre was opened in 2001, which specified that the funding would be taken over by the municipality and associated institutions after 5 years. However, although the Bosnian authorities have continued to provide funds, the level at which they are doing so has reduced progressively and is now only about 20% of that of From its inception in 2001, there was associated with the Centre a domiciliary visiting service providing counselling, physiotherapy, and other assistance to children with disabilities not able to attend the Centre. From 2006 this has been known as the Christine Witcutt Home Visiting Service, and is managed by, and to some extent integrated with, the Vladimir Nazor Centre. A contract was awarded to the Vladimir Nazor Center to run the service in 2007 and 2008, costed at 20,000 per year. This contract was renewed for , , , and again for The current level is 25,000 per year. Activities during the current reporting period July 2014 to June 2015 Director Zulfo Ahmetovic continued to organise the staffing and management of the Home Visiting Service. During this year the number of children was 23, helped by 13 part-time staff including the coordinator, Amra Saletovic and the clerical administrator, some of whom were permanent members of staff of the Vladimir Nazor Centre. Individual adapted programs were carried out according to the capabilities and needs of each child and were evaluated every 6 months. Periodic visits to the Christine Witcutt Centre were planned for some children, providing them with a unique opportunity to leave their homes at least for a few hours in the week and participate in therapies needing specialist equipment. Monitoring and Advocacy Alison Closs and Ruth Bayne, our advisors on Special Needs Education, visited Sarajevo, both to further observe the work of the outreach service and to discuss future funding options with the relevant government ministries and others. They reported favourably on their observations of the Service, emphasising the good work that was being done by the therapists who make the home visits and how helpful these visits are, not only to the pupils involved but also to their carers. It is a very valuable and unique service which is much needed in Sarajevo

5 Report of the Trustees For the Year to 30 June 2015 Objectives and Review of Activities (continued) Monitoring and Advocacy (continued) They were also able to arrange a number of visits to responsible officials, the objectives being: 1. to present the conclusions of the survey of the shortfall in meeting requirements of special needs children in Sarajevo, which had been funded by CWF and carried out by Prof Lejla Kafedzic. (Children and Young People with Severe/Complex Disabilities and Medical Conditions Excluded from the Educational System of the Sarajevo Canton ); 2. to remind ministries of their UN, EU and national legal responsibilities for the education and care of children with disabilities; 3. to draw attention to the contribution made by the Christine Witcutt Home Visiting Service and to the fact that CWF would not be able to continue their funding indefinitely; 4. to explore other alternative/additional sources of funding for the CW Centre and the Home Visiting Service. Meetings took place, including with the: 1. State Ministry of Refugees & Human Rights, Saliha Duderia (Ministry senior representative to EU s IPA Delegation) & Milena Juric (Expert Adviser in Children s Rights); 2. Sarajevo Canton Minister for Education, Dr Elvir Kazazovic; 3. State Ministry of Civil Affairs, Angelina Pudar (Head of Dept. of Support for BiH Participation in EU Programes [including IPA] in the Ministry of Civil Affairs) and Miroslava Vidosavljevic, representative of State Minister for Education who assists planning & co-ordination of EU-funded education projects (including IPA). Progress was not spectacular! but the team felt that the authorities concerned were at least more aware of the general position and of the eventual need to take over or substitute for the present CWF-funded service. Canton authorities agreed that provision of services needed to be much improved but the practical issue was that there was less and less money to do this. They also discussed with the wife of the British Ambassador the contributions made by expatriate and international groups in Sarajevo, and indicated our appreciation of their continued support for the Christine Witcutt Centre. Shoeboxes and Special Needs Equipment Presentation boxes of small practical gifts for children, craft equipment and special needs equipment were again prepared during this period and driven to Sarajevo by Jim Harkins and David Reeks, using the EDA lorry, in August These were distributed to the Vladimir Nazor School, the Christine Witcutt Centre, the Christine Witcutt Home Visiting Service, the Osnovna Skola Dzemaludin Causevic in Sarajevo and the Drin Institute in Fojnica, with a delivery also to beneficiaries in Kljuc (Denis Rutovitz accompanying). Financial and social support was provided by members and friends of Edinburgh Direct Aid, The Christadelphian Meal-a-Day Fund, The Whitegates Children s Trust, donations from church collections, The Mary Erskine School and Daniel Stewart s/melville College and West Lothian Council

6 Report of the Trustees For the Year to 30 June 2015 Objectives and Review of Activities (continued) Financial Review and Reserves Policy A total of 24,423 was received from donations and fund raising during the year. Once again the Christadelphian Church Meal-a-day fund was a major donor with a contribution of 10,000. A grant of 5,000 was received from Edinburgh Direct Aid and 3,705 was raised from a Knitathon fund-raiser. We are deeply grateful to all our funders and donors those listed in note 2 to the accounts and many individuals. Resources expended during the year amounted to 20,872 and included 18,826 paid out in direct support of the outreach service and 1,554 for aid delivery costs. The current agreement with the Vladimir Nazor Centre to provide funds for implementation of the home visiting service in Sarajevo runs till 30 June 2016, at a rate of 25,000 per annum. Overall there was a net increase in funds of 3,555 in the year, resulting in funds of 12,661 carried forward. We are confident that with these funds, and those promised by the Meal-a-day fund, we will be able to satisfy our side of the contract with the Outreach Service. Generally, all funds are paid out in grants within one year of receiving income and overheads are minimal. Hence a longer-term reserves policy is not relevant though the aim is always to hold sufficient funds to cover grant commitments for one year ahead. Signed on behalf of the Trustees: Ian McHaffie Date: 21/1/2016 Trustee - 5 -

7 Report of the Independent Examiner To the Trustees of The Christine Witcutt Memorial Fund I report on the financial statements for the year ended 30 June 2015 set out on pages 7 to 10. Respective responsibilities of the Management Committee and examiner The trustees of the charity are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations The charity trustees consider that the audit requirement of Regulation l0(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. John G Norman CA Date: 21/1/2016 John G. Norman Ltd Chartered Accountants 38 Coatfield Lane Edinburgh EH6 6BE - 6 -

8 Statement of Financial Activities For the Year Ended 30 June 2015 Unrestricted Funds Incoming Resources: Note Incoming Resources from generated funds: Voluntary income: Donations and fund-raising 2 24,423 20,855 Investment income: Deposit interest received 4 7 Total Incoming Resources 24,427 20,862 Resources Expended Charitable Activities: Special needs education support 18,826 26,487 Aid supplies & delivery costs 1, Administrative expenditure Governance costs: Accountancy & independent examination Other resources expended: Net loss on exchange rates Total Resources Expended 3 20,872 28,083 Net incoming / (outgoing) resources 3,555 (7,221) Net movement in funds 3,555 (7,221) Balances brought forward 9,106 16,327 Balances carried forward 12,661 9,106 The notes on pages 9 to 10 form part of these financial statements

9 Balance Sheet at 30 June 2015 Current assets Note Cash at bank 12,758 9,528 12,758 9,528 Creditors due within one year Net current assets 12,661 9,106 Net Assets 12,661 9,106 Funds: Unrestricted funds 5 12,661 9,106 Total Funds 12,661 9,106 The accounts on pages 7 to 10 were approved by the trustees on 21/1/2016 and are signed on their behalf by: Trustee Ian McHaffie Date: 21/1/2016 The notes on pages 9 to 10 form part of these financial statements

10 Notes to the Accounts For the Year Ended 30 June Accounting Policies Basis of Accounting The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and the Statement of Recommended Practice Accounting and Reporting by Charities issued in Incoming resources Income from donations and fund-raising, including gift aid, is recognised in the year of receipt. Resources expended Resources expended are accounted for on the accruals basis. Grants to beneficiaries are recognised when payable in accordance with a signed agreement or decision of the trustees. Governance costs are those associated with the general running of the charity, rather than the charitable activity, and include such items as preparation and examination of the annual accounts. Taxation The Trust is a registered charitable body and is exempt from corporation tax on its charitable activities. The Trust is not registered for VAT and expenditure includes VAT where appropriate. Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net incoming or outgoing resources for the year. 2 Donations & fund raising Christadelphian Meal-a-Day Fund 10,000 15,000 Edinburgh Direct Aid 5,000 - Whitegates Charitable Trust 1,000 1,500 Edinburgh Christadelphian Church 1, Mary Erskine & Daniel Stewarts Junior School - shoeboxes Fund-raising - Knitathon 3,705 - Other donations (including gift aid) 2,393 2,760 24,423 20,855 3 Resources expended Resources expended include the following amount charged: Independent Examiner's remuneration (including VAT): for independent examination (fee waived in 2015) No remuneration or expenses were paid to the trustees during the year

11 Notes to the Accounts (continued) 4 Creditors due within one year Amount due to Edinburgh Direct Aid (see below) Accruals Edinburgh Direct Aid (EDA) is a Scottish charity (ref SC ), which has 2 trustees in common with The Christine Witcutt Memorial Fund (CWMF). During the year EDA collected donations and fundraising income of 4,888 and paid expenditure of 14,296 on behalf of CWMF, and funds of 9,493 were transferred from CWMF to EDA, resulting in a balance of 97 due to EDA at the year-end. 5 Movement on Funds Unrestricted funds: Funds brought forward 9,106 16,327 Net increase / (decrease) in funds in year 3,555 (7,221) Funds carried forward 12,661 9,106 6 Contractual Commitment In accordance with an agreed contract, the charity is committed to providing funds of 25,000 per annum to the Vladimir Nazor Centre for implementation of the home visiting service in Sarajevo for the next financial year to 30 June