## **Aid Care Training and Supplies Trust**
## **(ACTS Trust)**
## **Financial Statements**
**For the Year Ended 31[st] March 2023**
**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, BN13 1NJ **Bankers** Lloyds Bank PLC, 41 South Street, Worthing, 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 2023**
ACTS is a Charitable Trust constituted under a Trust Deed dated 25[th] April 1993. The power of appointing new or additional trustees is vested in the Trustees.
## **Principle Objectives**
The objectives of the charity are:
The advancement of the Christian faith in the United Kingdom and overseas; religious and other education; the relief of the aged, poor, sick and disabled. 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 whose work falls within the scope of the Acts objectives.
The trustees continued to work with and support our partners in Romania and India.
Acts was able to offer support to 3 partner organisations in Kolkata, India as they continued their work among the most disadvantaged and marginalised communities.
The chair of trustees visited the orphanages in Romania supported by the trust. Having heard his report, the trustees agreed to fund much needed refurbishment works at both orphanages.
This year Acts supported a local Sussex organisation which provides practical items and food to local people in need. In addition, Acts were able to offer support to three UK charities for their work in various regions of Europe and the near East. These charities work with displaced people and Acts’ support focussed on relief work in Ukraine, and regions affected by earthquakes in Turkey and Syria.
During the year, Acts received 2 substantial legacies totalling £69,518. The trustees are endeavouring to ensure these funds are disbursed to projects of special interest to the donors. Therefore the capital works at the Romanian orphanages has been funded by one of these legacies.
The trustees keep in close contact with partners and organisations who receive financial donations and receive regular reports and updates.
## **Disbursement of funds**
During the year, the Trustees have disbursed funds which have assisted in the following:
- Education for disadvantaged children in Kolkata, India.
- Work with addicts and with children living on station platforms in Kolkata
- The running of 2 children’s homes, through the work of Emmanuel Ministries Calcutta and its sister NGOs.
- Health care support, including HIV, for marginalised communities in India.
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- A donation towards humanitarian relief work in Ukraine.
- Provision of funds for capital work to improve two orphanages in Romania.
- Donations towards humanitarian relief work in Turkey and Syria.
- Provision of practical items and food to people in need in Sussex, UK
## **Serious Incidents**
The Trustees recognise their responsibility to report serious incidents to the Charity Commission. There were no such incidents during the year.
## **Financial Review**
Acts currently disburse funds by making grants from monies held in its bank account and 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 examination of the accounts of Aid Care Training and Supplies Trust, Charity Number 1021042 (“the Trust”) for the year ended 31st March 2023.
## **Respective Responsibilities of Trustees and Examiner**
The charity trustees are responsible for the preparation of the accounts in accordance with 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 Act 2011 and that an Independent Examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the Charities Act
- Follow the procedures laid down in the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act
-State whether particular matters have come to my attention
## **Basis of Report**
I report in respect of my examination of the Trust’s accounts carried out in accordance with the applicable Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes the consideration of unusual items or disclosures in the accounts and seeks explanation from the trustees concerning any such matters. The procedures undertaken do not provide all that would be required in an audit, and consequently, the report is limited to the matters set out in the statement below.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Signed:** N Love
**Date:** 18th December 2023
**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 2023**
|_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**
**2023**
**Unrestricted Restricted**
**2022**
**Funds Funds**
**Total**
**Funds Funds**
**Total**
**£**
**£**
**£**
**£ £**
**£**
**90,756 6,500**
**97,256**
28,017 29,575 57,592
**40,281 14,334**
**54,615**
9,212 20,743 29,955
180 1,325
1,505 100 218 318
**40,461 15,569 56,129**
9,312 20,961 30,273
**50,295 ( 9,159) 41,136**18,705 8,614 27,319
41,056**52,609 93,665**
22,351 43,995 66,346
**91,351 43,450 134,801**
41,056 52,609 93,665|
|---|---|
||
|
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## **Aid Care Training and Supplies Trust**
## **Balance Sheet as at 31[st] March 2023**
|_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**
**2023**
**Unrestricted Restricted**
**2022**
**Funds Funds**
**Total**
**Funds Funds**
**Total**
**£**
**£**
**£**
**£ £**
**£**
**91,451 43,450**
**134,901**41,156 52,609 93,765
**91,451 43,450**
**134,901**41,156 52,609 93,765
**100**
**100**100
100
**91,351 43,450**
**134,801**41,056 52,609
93,665|
|---|---|
||
**91,351 43,450**
**134,801**41.056 52,609 93,665
**43,450 43,450**
52,609 52,609
**91,351**
**91,351**41,056
41,056|
||
**91,351 43,450 134,801**41,056 52,609 93,665|
The Financial Statements on pages 4 to 7 were approved by the Trustees and signed on their behalf
Signed: Ruth L Brown (Trustee)
Date: 18th December 2023
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## **Aid Care Training and Supplies Trust**
## **Notes to the Accounts for the Year Ended 31[st] March 2023**
## **1. Accounting Policies**
## **1.1 Accounting Convention**
The accounts are prepared under the 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 foreign currency transactions during the year by using the exchange rate applicable at the date of transaction. Monetary assets and liabilities held at the balance sheet date have been translated by using the rate applicable at that date. Any differences on exchange have been charged to the Statement of Financial Activities as Charitable Activities.
## **1.3 Gift Aid Receipts**
Receipts from HMRC are only recorded in the accounts when monies are received.
## **2. Accruals**
Included in Accruals and in Management and Administration costs were
Accountancy and Independent Examination
|**2023**|2022|
|---|---|
|**£**|£|
|**100**|100|
## **3. Public Benefit**
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the charity has achieved this are provided in the trustees’ report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
## **4. Reserves Policy**
Because the Charity employs no staff, does not rent premises and relies upon public subscription in order to fund home and overseas philanthropic ventures the trustees have considered against tying up unnecessary funds into any general or specific reserves other than to ring fence restricted donations which are disbursed only to the areas for which they were given.
## **5. Trustees and Other Related Parties**
During the year £540 was received from trustees (2022: £940). Travel costs of £1,325 were paid to trustees during the year.
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## **Aid Care Training and Supplies Trust**
## **Notes to the Accounts for the Year ended 31[st] March 2023**
|**6. Income**
**Restricted income**
**India**
**Dehradun**
**Jaynie's Children Home**
**Emmanuel Ministries Calcutta**
**General**
**Uganda - Luwero**
**Europe**
**Unrestricted income**
**7. Charitable activities expended**
**Project Costs Europe**
**Romania**
**United Kingdom**
**Project Costs - Africa and Asia**
**Uganda**
**Kenya**
**India**
**Emmanuel Ministries Calcutta**
**Kolkata City Mission**
**Christian Social Services**|60
-
4,390
1,500|**2023**
**£**
**5,950**
**-**
**550**
**90,756**|2022
£
60
1,605
18,190
3,200|
|---|---|---|---|
||**20,000**
**3,000**
**4,615**||23,055
5,200
1,320
28,017|
|||**97,256**|57,592|
|||**16,000**
**11,000**
**-**
**27,615**|4,000
-
6,000
1,220
15,620
3,115|
|||**54,615**|29,955|
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