Aid Care Training and Supplies Trust
(ACTS Trust)
Financial Statements
For the Year Ended 31[st] March 2021
Charity Commission Registration Number 1021042
Aid Care Training and Supplies Trust
Information
Date of Registration 18/05/1993 Charity Registered Number 1021042 Trustees Mr John C W Kennard (Chair) Mrs Ruth L Brown Mr Christopher Cobbett Mr Bruce Keen Principal Office 75 Stonehurst Road, Worthing, BN1 3 1NJ Bankers Lloyds Bank PLC, 41 South Street, W o rthing, BN11 3AU Independent Examiner Ms N Love 32, BN14 7ER
Aid Care Training and Supplies Trust
Report of the Trustees for the year Ended 31[st] March 2021
ACTS is a Charitable Trust constitut e d under a Trust Deed dated 25[th] April 1993. The po w er of appointing new or additional trustees is vested in t h e Trustees.
Principle Objectives
The objectives of the charity are:
The advancement of the Christian f a ith in the United Kingdom and overseas; religious a n d other education; the relief of the aged, poor, sick and di s abled. The trust supports projects in Eastern Europe, Africa and India and the UK in pursuit of its objectives.
Achievements and Performance
Acts achieves its objectives by making donations to partners and partner organisations w hose work falls within the scope of the Acts objectives.
This was a difficult year worldwide a s the Covid pandemic hit. The trustees maintained c ommunication with partners in Africa, India, Nepal, Ro m ania and here in the UK to find out how best Acts could support them.
Acts was able to support 3 partner o rganisations in Kolkata, India as they reached out to communities throughout the pandemic and in the aftermath of a devastating cyclone which hit in Apr i l 2021. Often working with local authorities, these organi s ations were able to provide food and other essential s to those in most need, as well as continuing drug an d alcohol rehabilitation and education programmes as pandemic regulations allowed.
Acts also supported financially the m edical work of Bethany Hospital in Mumbai and rur a l India.
Acts continued supporting its partners in Nepal, providing the balance of promised funding towards a building which will benefit the local commu n ity.
Acts also provided funds to the Lu w ero Community Project in Uganda which provides h o using, education and healthcare for those living in the c o mmunity as well as running a farm.
Two orphanages in Romania which Acts has had a long term relationship with were also supported financially.
In the UK, Acts made a donation to Dalesdown (Children WorldWide), which provides tr a ining for working with children and summer camps for children and youn people. This help offset the lack of in c ome due to the pandemic and lockdown.
The trustees keep in close contact w ith partners and organisations who receive financial donations and receive regular reports and updates. No visits were made to partner organisations during the ye a r to 31st March 2021, due to the Covid pandemic.
Disbursement of funds
During the year, the Trustees have d isbursed funds which have assisted in the following:
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Education for children livi n g in slums in Kolkata, India via 3 partner organisatio n s.
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Work with addicts and children living on station platforms and the running of 2 children’s homes, through the work of Emm a nuel Ministries Calcutta and its sister NGOs.
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Provision of food and prac t ical necessities to communities in Kolkata badly imp a cted by Covid lockdowns and by cyclone damage
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On-going medical services of Bethany Hospital as it dealt with Covid in Mumbai and rural India.
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Provision of a building for t he local community of one of our partners in Nepal.
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Funds to help with the running of various community projects at Luwero in Uganda.
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Provision of childcare at o r phanages in Romania.
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Funds to help with the running costs of Dalesdown (Children Worldwide) to hel p offset the lack of income caused by the pan d emic
Serious Incidents
The Trustees recognise their respo n sibility to report serious incidents to the Charity Co m mission. There were no such incidents during the year.
Financial Review
Acts currently disburse funds by m a king grants from monies held in its bank account an d on the basis that there is no long-term commitment to any one project. Therefore there is no medium or long-term financial commitment.
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Aid Care Training and Supplies Trust
Independent Examiner’s Report
I report to the trustees on my exa m ination of the accounts of Aid Care Training and Sup p lies Trust, Charity Number 1021042 (“the Trust”) for t he year ended 31st March 2021.
Respective Responsibilities of Trustees and Examiner
The charity trustees are responsibl e for the preparation of the accounts in accordance w ith the requirements of the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities A ct 2011 and that an Independent Examination is needed.
It is my responsibility to:
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Examine the accounts under secti o n 145 of the Charities Act
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Follow the procedures laid down in the applicable Directions given by the Charity Com m ission (under section 145(5)(b) of the Charities Act
-State whether particular matters h ave come to my attention
Basis of Report
I report in respect of my examinati o n of the Trust’s accounts carried out in accordance w ith the applicable Directions given by the Charity Co m mission. An examination includes a review of the ac c ounting records kept by the charity and a comparison of the accounts presented with these records. It also in c ludes the consideration of unusual items or disclosures in the accounts and seeks explanation fro m the trustees concerning any such matters. The p rocedures undertaken do not provide all that would b e required in an audit, and consequently, the repor t is limited to the matters set out in the statement be l ow.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my a ttention in connection with the examination which gives m e cause to believe that in, any material respect:
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accounting records were n o t kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
I have no concerns and have come a cross no other matters in connection with the exam i nation to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: N Love
Date: 27th January 2022
Address: 32, BN14 7ER
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Aid Care Training and Supplies Trust
Statement of Financial Activities for the year Ended 31[st] March 2021
| Note INCOMING RESOURCES Donations 6 RESOURCES EXPENDED Charitable Activities 7 Management & Administration Total Expenditure Net Movement in Funds Fund balances b/fwd Fund balances c/fwd |
Unrestricted Restricted 2021 Unrestricted Restr Funds Funds Total Funds Fun £ £ £ £ £ 49,714 39,564 89,27815,738 48, 52,573 51,195 103,76810,163 46,9 100 321 421 2002 52,673 51,516 104,18910,363 47, (2,959) (11,952) (14,911)5,375 1 25,31055,947 81,257 19,935 54 22,351 43,995 66,34625,310 55 icted 2020 ds Total £ 696 64,434 57 57,110 15 415 162 57,525 ,534 6,909 ,413 74,348 ,947 81,257 |
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Aid Care Training and Supplies Trust
Balance Sheet as at 31[st] March 2021
| Note Current Assets Cash at Bank and In Hand Total Current Assets Current Liabilities Accruals 2 Net Current Assets Total Assets less Current Liabilities Funds of the Charity Restricted Income Funds Unrestricted Income Funds Total Charity Funds |
Unrestricted Restricted 2021 Unrestricted Restr Funds Funds Total Funds Fund £ £ £ £ £ 22,451 43,995 66,446 25,410 55,94 25,410 55,94 100 100100 22,351 43,995 66,346 25,310 55,94 22,351 43,995 66.34625,310 55,947 43,995 43,995 55,9 22,351 22,35125,310 22,351 43,995 66,34625,310 55,94 icted 2020 s Total £ 7 81,357 7 81,357 100 7 81,257 81,257 47 55,947 25.310 7 81,257 |
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The Financial Statements on pages 4 to 7 were approved by the Trustees and signed on their behalf
Signed: Ruth L Brown (Truste e Date: 27th January 2022
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Aid Care Training and Supplies Trust
Notes to the Accounts for the Year Ended 31[st] March 2021
1. Accounting Policies
1.1 Accounting Convention
The accounts are prepared under t he historical cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice on accounting by Charities.
1.2 Foreign Currency Transactions
The Charity has accounted for its f oreign currency transactions during the year by usin g the exchange rate applicable at the date of transacti o n. Monetary assets and liabilities held at the balanc e sheet date have been translated by using the rate applicable at that date. Any differences on exchange have b een charged to the Statement of Financial Activities a s Charitable Activities.
1.3 Gift Aid Receipts
Receipts from HMRC are only rec o rded in the accounts when monies are received.
2. Accruals
Included in Accruals and in Mana g ement and Administration costs were
Accountancy and Independent Ex a mination
| 2021 | 2020 |
|---|---|
| £ | £ |
| 100 | 100 |
3. Public Benefit
The charity acknowledges it's req u irement to demonstrate clearly that it must have ch a ritable purposes or 'aims' that are for the public benefit. Details of how the charity has achiev e d this are provided in the trustees report. T h e trustees confirm that they have paid due regard t o the Charity Commission guidance on public b e nefit before deciding what activities the charity sho u ld undertake.
4. Reserves Policy
Because the Charity employs no s t aff and does not rent premises and relies upon publi c subscription in order to fund hom e and overseas philanthropic ventures the trustees have considered against tying up u nnecessary funds into any general or specific reserv e s other than to ring fence restricte d donations which are disbursed only to the areas for which they were given.
5. Trustees and Other Related Parties
During the year £1,490 was receiv e d from trustees (2020: £768). No costs were paid to trustees du r ing the year.
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Aid Care Training and Supplies Trust
Notes to the Accounts for the Year ended 31[st] March 2021
| 6. Income Restricted income India Dehradun Jaynie's Children Home Emmanuel Ministries Calcu Pandemic Relief Cyclone Relief General Nepal Uganda Europe Unrestricted income 7. Charitable activities expended Project Costs – Europe UK Romania Project Costs - Africa and Asia Uganda Nepal Tanzania India Emmanuel Ministries Calcu Jaynie's Children's Home Kolkata City Mission Momentum Bethany Hospital Compassion Service India tta tta |
60 1,835 13,700 4,765 11,810 40 |
2021 £ 32,210 - 1,150 6,204 49,714 |
2020 £ 55 2,605 13,740 - - 4,495 |
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| 41,265 - 6,181 5,000 20,000 1,000 |
20,895 20,000 4,020 3,781 15,738 |
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| 89,278 | 64,434 | ||
| 10,000 3,822 - 15,000 1,500 73,446 103,768 |
500 3,010 5,000 5,000 - 22,600 15,000 3,000 3,000 - - |
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| 57,110 |
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