The Christine Witcutt Memorial Fund. Report and Accounts for the Year Ended 30 June 2017

Transcription

1 Report and Accounts for the Year Ended 30 June 2017 Scottish Charity Reference SC

2 Report and Accounts For the Year Ended 30 June 2017 Contents Page Reference and Administrative Information 2 Report of the Trustees 3-5 Report of the Independent Examiner 6 Statement of Receipts and Payments 7 Statement of Balances 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 & Special advisors: Jean Horsburgh (Treasurer) Averil McHaffie (Hon. Secretary) Alison Closs (Special Needs Advisor) Ruth Bayne (Special Needs Advisor) Martyn Rouse (Special Needs Advisor) Anne Bruce (Special Needs Advisor) Independent Examiner: John G. Norman, C.A. Accountants: John G. Norman Ltd 122 Giles Street Leith Edinburgh EH6 6BZ Bankers: Bank of Scotland plc 43 Comely Bank Edinburgh EH4 1AF - 2 -

4 Report of the Trustees For the Year to 30 June 2017 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. Since 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. It is a source of some satisfaction and pride that the Bosnian authorities have unanimously praised the Centre, and consider it worthy of funding in their still straitened circumstances; and of course, it is pleasing to record that the agreement has been honoured. 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. This service was originally operated by the Association of Parents of Mentally Retarded Children of Canton Sarajevo, but this arrangement was terminated in Following discussions with special needs experts, the Steering Committee in Sarajevo recommended that the Outreach Service should in the future be managed by, and to some extent integrated with, the Vladimir Nazor Centre: and that it should be known as the Christine Witcutt Home Visiting Service. Accordingly, a contract was awarded to the Vladimir Nazor Center to run the service from 2007 and contracts have continued to be awarded every two years to the current one, which runs for the two years to 30 June 2018 at 25,000 per year. After the death of Majudin Djudja, Director of the Vladimir Nazor Centre, in January 2008, a new director was appointed, Professor Zulfo Ahmetovic. He has continued the administration of the Christine Witcutt Home Visiting Service, making appointments of staff as necessary. Activities during the current reporting period July 2016 to June 2017 Director Zulfo Ahmetovic continued to organise the staffing and management of the Home Visiting Service. His term as Principal ended in Summer 2017, since when the acting Principal has been Marsudin Kadic. During this year the number of children was 23, helped by 13 part-time staff (including the co-ordinator and the clerical administrator Amra Saletovic), 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 took place 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 and staff. We are gratified at the reports of considerable improvement in many of the children as a result of the dedicated work of the Centre staff

5 Report of the Trustees For the Year to 30 June 2017 (continued) Objectives and Review of Activities (continued) Activities during the current reporting period July 2016 to June 2017 (continued) In August 2016 the Christine Witcutt Centre was visited by Nicola Sturgeon, First Minister of Scotland, who was very impressed. Subsequently she used her official Christmas Card to raise funds for four charities, one of which was the Christine Witcutt Fund. We are grateful for her interest and for the extra funding we have subsequently received. In September 2016 some of the Committee visited Sarajevo (at their own expense) to celebrate the 15th Anniversary of the start of the Christine Witcutt Fund activities in Sarajevo and to sign the Christine Witcutt Home Visiting Service Contract for We also made arrangements for Alison Closs and Professor Martyn Rouse to do further assessment later in September We were pleased that some additional and very welcome support for the Christine Witcutt Centre was given by a Winter Fundraising Fair arranged by the spouses of ambassadors in various embassies in Sarajevo including Caroline Ferguson, wife of the British Ambassador. The British Ambassador spoke at the Celebration on 16 September 2016, and his wife commented:...for me the Christine Witcutt centre embodies something so positive coming out of something so horrendous: the war and Christine's death. And I must say each time I go to the centre I find it incredibly uplifting the joy and kindness that surrounds the place is just amazing. When Professor Martyn Rouse and Alson Closs visited in September 2016 they were impressed by the dedication, expertise and caring of the staff. The recipients of our Home Visiting service expressed deep appreciation. It was still felt (as on previous visits) that more needed to be done in improving pre-oral communication, and plans were put in place for a study/training visit to Zagreb in cooperation with the Mali Dom centre there. Ruth Bayne and Anne Bruce took part in this, along with staff from Mali Dom and The Christine Witcutt Home Visiting Service. This took place with Witcutt Home Visiting staff going to Zagreb and in turn staff from Zagreb visiting Sarajevo. Funding was provided by the Christine Witcutt Fund. Further training has been continued, and we feel this connection with Zagreb has been most worthwhile and will hopefully produce an improvement in non-verbal and pre-oral communication. We appreciate the expertise and time freely donated by our special needs experts in Britain, including the donation by them of their personal travel expenses to Sarajevo and back. Child Protection Measures were implemented and written into the Contract. These were specified by the Christadelphian Meal-a-Day Fund, and we added extra information about its application in Special Needs situations (provided by Ruth Bayne and Carol Robbie, Head Teacher of Beattlie Special School, West Lothian). Shoeboxes and Special Needs Equipment Shoeboxes, craft equipment, stationery, clothes, some household equipment, and wheelchairs were again prepared during this period and finally delivered by David Reeks and Jaap Prins, using the EDA lorry, in May These were distributed to the Vladimir Nazor School, the Christine Witcutt Centre, the Christine Witcutt Home Visiting Service, the Osnovna Skola Dzemaludin Causevic, Novi Grad, Sarajevo, the Drin Institute in Fojnica, Carpe Diem group in Sarajevo and a self-help disability group I mi se budimo as well as two schools in Kljuc

6 Report of the Trustees For the Year to 30 June 2017 (continued) Financial Review and Reserves Policy The accounts have been prepared on a receipts and payments basis as permitted for smaller Scottish charities. A total of 35,995 was received from donations and fund raising during the year, as analysed in note 3 to the accounts. Once again the Christadelphian Church Meal-a-day fund was the major donor with a contribution of 26,000. We are deeply grateful to all our funders and donors those listed in note 3 to the accounts and many individuals for their essential support to the running of the service. In addition we were very pleased to receive a legacy of 29,592 this year from the estate of Miss Dorothy F. Fairlie, which will enable us to extend our support to the project by funding some staff development. Expenditure during the year amounted to 30,775 and included 22,996 paid out in direct support of the outreach service, 1,811 for travel costs to Sarajevo to monitor the service and 5,000 paid to Edinburgh Direct Aid to repay a loan granted in a previous year. The current agreement with the Vladimir Nazor Centre to provide funds for implementation of the home visiting service in Sarajevo runs till 30 June 2018, at a rate of 25,000 per annum and it is anticipated that a further agreement will be signed. There was a net gain of 63 on currency exchange rates due to fluctuations between the euro and the sterling. Overall there were net receipts of 34,898 in the year, resulting in funds of 68,374 carried forward. With these funds, and those promised by the Meal-a-day fund, we will be able to continue our support of the Outreach Service for some time to come. 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 at least one year ahead. Signed on behalf of the Trustees: Ian McHaffie 30 March 2018 Trustee - 5 -

7 Report of the Independent Examiner To the Trustees of The Christine Witcutt Memorial Fund I report on the accounts of the Christine Witcutt Memorial Fund for the year ended 30 June 2017 set out on pages 7 to 10. Respective responsibilities of the trustees and the 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 2006 (as amended). The charity trustees consider that the audit requirement of Regulation l0(1) (d) 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 9 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: 30 March 2018 John G. Norman Ltd Chartered Accountants 122 Giles Street Leith Edinburgh EH6 6BZ - 6 -

8 Statement of Receipts and Payments For the Year Ended 30 June 2017 Unrestricted Funds Receipts: Note Donations and fund-raising 3 35,995 38,141 Legacy 29,592 - Deposit interest received Net gain on exchange rates (euro bank account) Total receipts 65,673 38,596 Payments: Charitable Activities: Special needs education support 4 22,996 14,898 Aid supplies & delivery costs 968 2,050 Travel & other administrative expenditure 1, Repayment of loan to Edinburgh Direct Aid 5,000 - Total payments 30,775 17,781 Net receipts in year 34,898 20,815 The notes on pages 9 to 10 form part of these financial statements

9 Statement of Balances at 30 June 2017 Unrestricted Funds Funds reconciliation: Note Total funds at 1 July ,476 12,661 Net receipts in year 34,898 20,815 Total funds at 30 June ,374 33,476 Balances: Sterling bank account 65,706 31,204 Euro bank account 3,171 3,108 Balance due (to) Edinburgh Direct Aid 5 (503) (836) Total balances at 30 June ,374 33,476 The accounts on pages 7 to 10 were approved by the trustees on 30 March 2018 and are signed on their behalf by: Ian McHaffie 30 March 2018 Trustee The notes on pages 9 to 10 form part of these financial statements

10 Notes to the Accounts For the Year Ended 30 June Basis of Accounting The accounts have been prepared on a receipts and payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The comparative figures were previously on an accruals basis and have been restated on a receipts and payments basis. 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 receipts and payments for the year. 2 Nature and purpose of funds Unrestricted funds can be used in furtherance of any of the charitable objects at the discretion of the trustees. All funds are unrestricted. 3 Donations & fund raising Christadelphian Meal-a-Day Fund 26,000 25,000 Christadelphian Samaritan Fund 2,000 4,000 Whitegates Children's Trust 2,000 1,500 Mary Erskine & Daniel Stewarts Junior School - shoeboxes 1,090 1,040 Other donations & fund-raising (including gift aid) 4,905 6,601 35,995 38,141 4 Special needs education support Grants to Vladimir Nazor Centre 22,775 14,704 Educational materials ,996 14,

11 Notes to the Accounts (continued) 5 Related party transactions - Edinburgh Direct Aid 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 received income of 32,085 and paid expenditure of 25,775 on behalf of CWMF, and net funds of 978 were transferred from EDA to CWMF, resulting in a balance of 503 due to EDA at the year-end (previous year balance 836 due to EDA). A loan of 5,000 was also repaid to EDA during the year. 6 Trustees' remuneration and expenses No remuneration was paid to trustees or other members of the steering committee during the year. Expenses of 1,679 in total were reimbursed to two members of the steering group during the year for travel expenses and educational materials. 7 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