Arthur McCluskey Foundation - Charities report - 20.2
Arthur McCluskey Foundation - Charities report - 20.2
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 30 September 2020 |
for |
| ARTHUR MCCLUSKEY FOUNDATION |
ARTHUR MCCLUSKEY FOUNDATION |
Contents of the Financial Statements |
for the Year Ended 30 September 2020 |
Page |
Reference and Administrative Details | 1 |
Report of the Trustees | 2 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 | to | 7 |
Notes to the Financial Statements | 8 | to | 14 |
ARTHUR MCCLUSKEY FOUNDATION |
Reference and Administrative Details |
for the Year Ended 30 September 2020 |
Trustees |
Company secretary | P Henry |
Registered office |
Registered company number |
Registered charity number | 20103194 (Ireland) |
Independent examiner | PKW Accountancy Ltd |
Second Floor |
1 Church Square |
Leighton Buzzard |
Bedfordshire |
LU7 1AE |
ARTHUR MCCLUSKEY FOUNDATION (REGISTERED NUMBER: SC273801) |
Report of the Trustees |
for the Year Ended 30 September 2020 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
Objectives and activities |
Objectives and aims |
| The objectives of the charity are to relieve poverty, advance education and promote the health of people in Bosnia Herzegovina who are victims of war, drug or human right abuse. |
| The UK directors and supporters hope to continue to raise funds for all the projects as outlined in the accounts. We encourage other people to organise fund raising events on our behalf - with limited success! Three concerts planned in Bosnia Herzegovina could not proceed this year due to our cancelled travel plans. |
Public benefit |
| The directors confirm that they have complied with the duty in the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit (Charities and Public Benefit). |
Volunteers |
| There are six directors who do 20 hours approximately per week. |
Achievement and performance |
| The directors are most grateful to our generous donors without whom we could not achieve so much. |
| The pandemic challenge lead to four appeals which are outlined in the funds note. Mother's Village Orphanage, Prosthetic Limb Clinic, Cenacolo Community and Mother Krispina Women's Refuge have benefited from the generosity of our donors. |
| A concert in Medjugorje in October 2019 raised £5,774 (€6,471) which was restricted and used for house refurbishment for Karamatic, Kljucanin and Rasic families. Three concerts planned for 2020 had to be cancelled due to the pandemic. |
Financial review |
Financial position |
We have raised £283,241 (€311,525) during the year of which £115,415 (€126,940) was raised in Ireland. UK Gift Aid claims raised £7,745 (€8,518) and tax relief on the donations in Ireland raised £9,956 (€10,950). Standing Orders, legacy, donations and fundraising campaigns account for the rest. |
Total restricted income used during the year totalled £260,872 (€286,922).Total expenditure for the year was £316,080 (€347,643). |
Since October 2007, the directors personally cover all expenses so that 100% of all donations reach the projects in Bosnia Herzegovina. No director receives a salary or claims expenses and all directors contribute generously to the funds. |
Reserves policy |
| The charity's policy is to hold enough reserves for the day-to-day running of the charity only. As at 30 September 2020 the charity held free reserves totalling £139,728.This is due to our policy to set aside funds for each student's full degree course at university as well as a two year reserve in relation to poor families. |
Future plans |
The charity directors hope to find donors and Trusts who have an interest in helping the people of Bosnia Herzegovina. We will continue to use social media as it has proved very useful during the pandemic. Articles about our work to various magazines and websites have resulted in donations. |
Our efforts will continue to help the poor of Bosnia Herzegovina. We are always shocked by what we see when we visit poor families. The extreme poverty is a knock-on effect of the 1992 - 1995 war, high emigration and the current unemployment levels of over 35%. |
ARTHUR MCCLUSKEY FOUNDATION (REGISTERED NUMBER: SC273801) |
Report of the Trustees |
for the Year Ended 30 September 2020 |
Structure, governance and management |
Governing document |
The organisation is charitable company limited by guarantee, incorporated on 24 September 2004 and registered as a charity on 25 November 2004. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute such amounts as may be required not exceeding £1. |
Recruitment and appointment of Management Committee |
| The Directors of the company are also charity Trustees for the purposes of charity law. At each AGM, one-third of the directors are subject to retirement by rotation. The retiring director can be re-appointed if not being replaced. When recruiting and appointing members of the Management Committee, a broad range of skills and competencies are looked for. An interest in the wellbeing of the people of and in raising funds for Bosnia Herzegovina is essential. |
Risk management |
| The Directors have carried out a review of the major risks to the charity and confirm that they have established systems to mitigate them. |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
(Incorporating an Income and Expenditure Account) |
Arthur McCluskey Foundation |
I report on the accounts for the year ended 30 September 2020 set out on pages five to fourteen. |
The charity's trustees 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. The charity's trustees consider that the audit requirement of Regulation 10(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 the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with 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 to 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. |
Paul K West |
FCA |
PKW Accountancy Ltd |
Second Floor |
1 Church Square |
Leighton Buzzard |
Bedfordshire |
LU7 1AE |
20 November 2020 |
ARTHUR MCCLUSKEY FOUNDATION |
Statement of Financial Activities |
(Incorporating an Income and Expenditure Account) |
for the Year Ended 30 September 2020 |
30.9.20 | 30.9.19 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
Income and endowments from |
Donations and legacies | 2 |
Other trading activities | 3 |
Total |
Expenditure on |
Raising funds |
Charitable activities | 4 |
Child Sponsorship | - | 1,095 | 1,095 | 1,692 |
Family Homes | 14,626 | 51,151 | 65,777 | 75,641 |
Family Support | 6,648 | 3,653 | 10,301 | 12,871 |
Cenacolo Community | 2,672 | 61,497 | 64,169 | - |
Parish support | 1,109 | - | 1,109 | - |
Women's Refuge Centre | 12 | 47,087 | 47,099 | - |
Total |
NET INCOME/(EXPENDITURE) | ( | ) | ( | ) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 173,005 |
ARTHUR MCCLUSKEY FOUNDATION (REGISTERED NUMBER: SC273801) |
Balance Sheet |
30 September 2020 |
30.9.20 | 30.9.19 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
Current assets |
Debtors | 7 |
Cash at bank |
Creditors |
Amounts falling due within one year | 8 | ( | ) | ( | ) | ( | ) |
Net current assets |
Total assets less current liabilities |
NET ASSETS |
Funds | 9 |
Unrestricted funds | 139,728 | 172,713 |
Restricted funds | 292 |
Total funds | 173,005 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2020. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2020 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
ARTHUR MCCLUSKEY FOUNDATION (REGISTERED NUMBER: SC273801) |
Balance Sheet - continued |
30 September 2020 |
These financial statements have been prepared in accordance with the provisions applicable to small charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements |
for the Year Ended 30 September 2020 |
1. | Accounting policies |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
2. | Donations and legacies |
30.9.20 | 30.9.19 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Donations | 14,624 | 205,328 |
Gift aid | 7,745 | - |
Legacies | - | 24,997 |
22,369 | 230,325 |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2020 |
2. | Donations and legacies - continued |
Restricted Funds | 30.9.20 | 30.9.19 |
£ | £ |
Mother's Village Orphanage | 38,609 | 2,853 |
Kindergarten School | 320 | 1,763 |
St Luke's Home Care | 500 | 1,462 |
Prosthetic Limbs | 26,290 | 3,024 |
Educational Support | 5,997 | 2,736 |
Child Sponsorship | 1,095 | 1,692 |
Family Support | 3,553 | 3,548 |
Family Homes | 45,377 | 13,198 |
Cenacolo Community | 61,497 | - |
Women's Refuge Centre | 47,087 | - |
230,325 | 30,276 |
3. | Other trading activities |
30.9.20 | 30.9.19 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Fundraising events | - | 30,547 |
Restricted funds |
30.9.20 | 30.9.19 |
£ | £ |
Mother's Village Orphanage | 15 | 2,834 |
Kindergarten School | - | - |
St Luke's Home Care | - | - |
Prosthetic Limbs | 24,658 | 1,916 |
Educational Support | - | - |
Child Sponsorship | - | - |
Family Support | 100 | - |
Family Homes | 5,774 | - |
30,547 | 4,750 |
4. | Charitable activities costs |
Direct |
Costs |
£ |
Mother's Village Orphanage | 38,186 |
Kindergarten School | 948 |
St Luke's Home Care | 500 |
Prosthetic Limbs | 60,095 |
Educational Support | 26,801 |
Child Sponsorship | 1,095 |
Family Homes | 65,777 |
Family Support | 10,301 |
Cenacolo Community | 64,169 |
Parish support | 1,109 |
Women's Refuge Centre | 47,099 |
316,080 |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2020 |
4. | Charitable activities costs - continued |
All administration costs which amounted to £3,186 (€3,504) were paid by the directors of the charity. This amount included accountancy fees, bank charges and website management costs. All other expenses - stationery, postage, office supplies etc were paid by the trustees allowing every penny we receive to be used for the poor of Bosnia Herzegovina. |
5. | Trustees' remuneration and benefits |
| There were no trustees' remuneration or other benefits for the year ended 30 September 2020 nor for the year ended 30 September 2019. |
Trustees' expenses |
| There were no trustees' expenses paid for the year ended 30 September 2020 nor for the year ended 30 September 2019. |
6. | Comparatives for the statement of financial activities |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
Income and endowments from |
Donations and legacies |
Other trading activities |
Total |
Expenditure on |
Raising funds |
Charitable activities |
- | 1,462 |
Child Sponsorship | - | 1,692 | 1,692 |
Family Homes | - | 75,641 | 75,641 |
Family Support | - | 12,871 | 12,871 |
Total |
NET INCOME/(EXPENDITURE) | ( | ) |
Transfers between funds | (96,919 | ) | 96,919 | - |
Net movement in funds | ( | ) |
Reconciliation of funds |
Total funds brought forward | 153,715 | 1,496 |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2020 |
6. | Comparatives for the statement of financial activities - continued |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
Total funds carried forward | 172,713 | 292 | 173,005 |
7. | Debtors: amounts falling due within one year |
30.9.20 | 30.9.19 |
£ | £ |
Prepayments and other debtors | 5,048 | 4,699 |
8. | Creditors: amounts falling due within one year |
30.9.20 | 30.9.19 |
£ | £ |
Other creditors and accruals |
9. | Movement in funds |
Net |
At | movement | At |
1.10.19 | in funds | 30.9.20 |
£ | £ | £ |
Unrestricted funds |
General fund | 172,713 | (32,985 | ) | 139,728 |
Restricted funds |
Mother's Village Orphanage | - | 438 | 438 |
Kindergarten School | 292 | (292 | ) | - |
146 |
TOTAL FUNDS | (32,839 | ) | 140,166 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 22,369 | (55,354 | ) | (32,985 | ) |
Restricted funds |
Mother's Village Orphanage | 38,624 | (38,186 | ) | 438 |
Kindergarten School | 320 | (612 | ) | (292 | ) |
St Luke's Home Care | 500 | (500 | ) | - |
Prosthetic Limbs | 50,948 | (50,948 | ) | - |
Educational Support | 5,997 | (5,997 | ) | - |
Child Sponsorship | 1,095 | (1,095 | ) | - |
Family Support | 3,653 | (3,653 | ) | - |
Family Homes | 51,151 | (51,151 | ) | - |
Women's Refuge Centre | 47,087 | (47,087 | ) | - |
Cenacolo Community | 61,497 | (61,497 | ) | - |
( | ) | 146 |
TOTAL FUNDS | ( | ) | (32,839 | ) |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2020 |
9. | Movement in funds - continued |
Comparatives for movement in funds |
Net | Transfers |
At | movement | between | At |
1.10.18 | in funds | funds | 30.9.19 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 153,715 | 115,917 | (96,919 | ) | 172,713 |
Restricted funds |
Mother's Village Orphanage | 1,280 | (1,939 | ) | 659 | - |
Kindergarten School | 216 | 76 | - | 292 |
Prosthetic Limbs | - | (6,305 | ) | 6,305 | - |
Educational Support | - | (18,189 | ) | 18,189 | - |
Family Support | - | (9,323 | ) | 9,323 | - |
Family Homes | - | (62,443 | ) | 62,443 | - |
1,496 | (98,123 | ) | 96,919 | 292 |
TOTAL FUNDS | 155,211 | 17,794 | - | 173,005 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 116,313 | (396 | ) | 115,917 |
Restricted funds |
Mother's Village Orphanage | 5,687 | (7,626 | ) | (1,939 | ) |
Kindergarten School | 1,763 | (1,687 | ) | 76 |
St Luke's Home Care | 1,462 | (1,462 | ) | - |
Prosthetic Limbs | 4,940 | (11,245 | ) | (6,305 | ) |
Educational Support | 2,736 | (20,925 | ) | (18,189 | ) |
Child Sponsorship | 1,692 | (1,692 | ) | - |
Family Support | 3,548 | (12,871 | ) | (9,323 | ) |
Family Homes | 13,198 | (75,641 | ) | (62,443 | ) |
35,026 | (133,149 | ) | (98,123 | ) |
TOTAL FUNDS | 151,339 | (133,545 | ) | 17,794 |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2020 |
9. | Movement in funds - continued |
A current year 12 months and prior year 12 months combined position is as follows: |
Net | Transfers |
At | movement | between | At |
1.10.18 | in funds | funds | 30.9.20 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 153,715 | 82,932 | (96,919 | ) | 139,728 |
Restricted funds |
Mother's Village Orphanage | 1,280 | (1,501 | ) | 659 | 438 |
Kindergarten School | 216 | (216 | ) | - | - |
Prosthetic Limbs | - | (6,305 | ) | 6,305 | - |
Educational Support | - | (18,189 | ) | 18,189 | - |
Family Support | - | (9,323 | ) | 9,323 | - |
Family Homes | - | (62,443 | ) | 62,443 | - |
1,496 | (97,977 | ) | 96,919 | 438 |
TOTAL FUNDS | 155,211 | (15,045 | ) | - | 140,166 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 138,682 | (55,750 | ) | 82,932 |
Restricted funds |
Mother's Village Orphanage | 44,311 | (45,812 | ) | (1,501 | ) |
Kindergarten School | 2,083 | (2,299 | ) | (216 | ) |
St Luke's Home Care | 1,962 | (1,962 | ) | - |
Prosthetic Limbs | 55,888 | (62,193 | ) | (6,305 | ) |
Educational Support | 8,733 | (26,922 | ) | (18,189 | ) |
Child Sponsorship | 2,787 | (2,787 | ) | - |
Family Support | 7,201 | (16,524 | ) | (9,323 | ) |
Family Homes | 64,349 | (126,792 | ) | (62,443 | ) |
Women's Refuge Centre | 47,087 | (47,087 | ) | - |
Cenacolo Community | 61,497 | (61,497 | ) | - |
295,898 | (393,875 | ) | (97,977 | ) |
TOTAL FUNDS | 434,580 | (449,625 | ) | (15,045 | ) |
ARTHUR MCCLUSKEY FOUNDATION |
Notes to the Financial Statements - continued |
for the Year Ended 30 September 2020 |
9. | Movement in funds - continued |
Mother's Village Orphanage: Accommodation at Mother's Village Orphanage is organised in family houses with 7+ children and two carers in each house. The Orphanage needs support for all aspects of life; day-to-day living, clothing, footwear, dental and medical care as well as educational costs. This year, we sent £39,281 (€43,216) all restricted funds, of which £1,095 (€1,198) was sponsorship donations and £24,997 (€27,315) was legacy income from Ian Ainsley's estate. |
Kindergarten at Kiseljak: In this financial year we sent £948 (€1,000) of which £320 (€338) was restricted. |
St Luke's Home Care: We received £500 (€561) in restricted donations for this care in the community project. |
Prosthetic Limbs: We donated £60,095 (€66,539) for prosthetic limbs this year of which £50,948 (€57,192) was restricted. The pandemic caused havoc as the Swiss Miracles Foundation, which funds salaries and building costs had to cancel their Annual Ball due to the coronavirus. A fundraising event in Ireland for the Clinic was cancelled for the same reason We began a campaign of virtual walks / 10,000 steps which was a great success. A donation of £20,000 (€21,916) from a Charitable Trust was hugely appreciated by the Clinic staff and amputee users. |
Educational Support: Our support of university students cost £26,801 (€29,685) this year, of which £5,997 (€6,643) was restricted funds. These young people are good students and we send approximately £1,800 (€2,000) per student per year, depending on circumstances. |
Family Support: We offer support to families in need. The main reasons for their poverty are high unemployment, limited education, limited opportunities and post-traumatic stress disorder. We understand that the welfare system has become very erratic and even the poorest families at times fail to receive the monthly payments of £35 (€40). We are currently helping seven families and sent £10,301 (€11,453) of which £3,653 (€4,062) was restricted funds. |
Family Homes: This year we helped seven families with refurbishment of homes. Some of these people lived in very poor conditions, with no proper roof or insulation to protect them from the extremes of heat and cold. Most of this work was shared with a local charity as together we can achieve more. |
In this financial year we spent £65,777 (€73,251) of which £51,151 (€56,963) was restricted funds. Three of the houses involved new roofs as well as interior renovation. The Kraljevic and Vidacak projects were new builds. For Kralejevic, we funded windows, doors and one bathroom. The Vidacak house was being built by relatives of a poor family with two teenage children with special needs. The pandemic ended their involvement so the house was completed by our builder. |
Cenacolo Community: We were asked to help this community of about 80 people who are recovering from addictions. They rely on providence and due to the lack of pilgrims to Medjugorje, who visit to hear testimonies, they had zero income. Our efforts via social media and the generosity of donors resulted in £64,023 (€69,956) being raised of which £61,497 (€67,196) was restricted. They are hugely grateful. |
Mother Krispina Women's Refuge: This refuge was facing closure with huge debts to utility companies. We were asked to help and to date have sent them £47,099 (€50,574). |
10. | Related party disclosures |
| All of the charity's administration costs, which amounted to £3,186 (€3,504) (2019 - £4,346 (€4,993)) were paid by the trustees of the charity allowing every penny received to be used for the poor of Bosnia Herzegovina. |