Aid Care Training and Supplies Trust
(ACTS Trust)
Financial Statements
For the Year Ended 31[st] March 2025
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 2025
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 Asia 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. During the year, the trustees worked with and supported partners in Romania, Uganda, Nepal and India.
Acts supported four partner organisations in India as they continued their work among the most disadvantaged and marginalised communities. These organisations run programmes which include formal and informal education, rehabilitation from addiction, health clinics including support for people who are HIV positive, day care for children and shelters for the homeless.
One of our partner organisations in India has been running a school in a rural area, about 3 hours travel from Kolkata. The school is preparing to apply for government accreditation so that it can run standard national approved exams. This process involves capital expenditure as well as on-going running costs and, following an appeal to Acts, the trustees were pleased to support this project with a donation to help meet current costs and to set aside a further £14,000 for future costs towards accreditation. Furthermore, Acts’ donors have given the trust specific donations for this project. The trustees have been kept informed on progress made at the school with regular update reports including photographs of capital works carried out.
Another of Acts’ partner organisations in India set up a new programme which provides day-care for children. This project gives the children attending a safe space and enables their adult carers to work and so provide for their families. The programme includes giving the children nutritious food, hygiene education and tuition as well as fun and games. The trustees are pleased to have continued supporting this organisation with financial donations this year.
During the year, the chair of trustees (John) was able to visit both Romania and Uganda.
In Romania, he spent time at the orphanage which was the project that lead to Acts Trust being established. Due to new regulations the home can now only accommodate half the previous number of children and has therefore had its local authority subsidy halved. John was able to report back positively to the trustees on both the capital work carried out, which the trust has donated to, as well as the on-going day-to-day work of this and a second orphanage supported financially by Acts.
In Uganda, John spent time at the Luwero, another project which Acts has supported over many years.
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The report to the trustees from this visit demonstrated the impact and value of the work the trust has donated to.
During the year, the trustees maintained close contact with, and received report from, partners and organisations who received financial donations but who we were not able to visit during the year.
Disbursement of funds
This year the trustees have disbursed funds which have assisted in the following:
-
Education for disadvantaged children in India including funds to assist a school in acquiring government accreditation.
-
Rehabilitation work with addicts.
-
Practical day-care and support for vulnerable children and their families.
-
Training and work opportunities for women living in vulnerable circumstances.
-
Health care support, including HIV, for marginalised communities in India.
-
Provision of funds for two orphanages in Romania.
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 registered with Recycle 4 Charity and Benefact this year.
The trust disburses 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.
However, the trustees have set aside £14,000 from restricted funds which were donated for work with children. This amount is ring-fenced for helping Kolkata City Mission achieve government accreditation for Manthano Modern School.
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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 2025.
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: 12th January 2026
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 2025
| Note | Unrestricted Restricted | Unrestricted Restricted | 2025 | Unrestricted Restricted | Unrestricted Restricted 2024 |
|
|---|---|---|---|---|---|---|
| Funds Funds | Funds Funds | Total | Funds Funds | Total | ||
| £ £ |
£ | £ | £ £ | £ | ||
| INCOMING RESOURCES | ||||||
| Donations | 6 | 38,324 23,766 | 38,324 23,766 | 62,090 | 23,794 23,475 47,269 | 23,794 23,475 47,269 |
| RESOURCES EXPENDED | ||||||
| Charitable Activities | 7 | 41,596 14,502 56,098 | 41,596 14,502 56,098 | 41,596 14,502 56,09824,630 30,166 54,796 | 24,630 30,166 54,796 | 24,630 30,166 54,796 |
| Management & Administration | 100 | 221 | 321100 2,144 2,244 | 100 2,144 2,244 | 100 2,144 2,244 | |
| Total Expenditure | 41,696 14,723 56,419 | 41,696 14,723 56,419 | 41,696 14,723 56,419 | 24,730 32,310 57,040 | 24,730 32,310 57,040 | |
| Net Movement in Funds | (3,372) 9,043 5,671 | (3,372) 9,043 5,671 | (3,372) 9,043 5,671 | (3,372) 9,043 5,671(936) (8,835) (9,771) | (936) (8,835) (9,771) | |
| Fund balances b/fwd | 90,415 34,615 125,030 | 90,415 34,615 125,030 | 90,415 34,615 125,030 | 91,351 43,450 134,801 | 43,450 134,801 | |
| Fund balances c/fwd | 87,043 43,658 130,701 | 87,043 43,658 130,701 | 87,043 43,658 130,701 | 90,415 34,615 125,030 | 90,415 34,615 125,030 |
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Aid Care Training and Supplies Trust
Balance Sheet as at 31[st] March 2025
| Note | Unrestricted Restricted | Unrestricted Restricted | 2025 | Unrestricted Restricted | Unrestricted Restricted | Unrestricted Restricted 2024 |
|
|---|---|---|---|---|---|---|---|
| Funds Funds | Funds Funds | Total | Funds Funds | Funds Funds | Total | ||
| £ £ |
£ | £ | £ £ | £ £ | £ | ||
| Current Assets | |||||||
| Cash at Bank and In Hand | 87,143 43,658 130,801 | 87,143 43,658 130,801 | 87,143 43,658 130,801 | 90,758 34,615 125,373 | 90,758 34,615 125,373 | 90,758 34,615 125,373 | |
| Total Current Assets | 87,143 43,658 130,801 | 87,143 43,658 130,801 | 87,143 43,658 130,801 | 90,758 34,615 125,373 | 90,758 34,615 125,373 | 90,758 34,615 125,373 | |
| Current Liabilities | |||||||
| Accruals | 2 | 100 | 100 | 100343 | 343 | 343 | 343 |
| Net Current Assets | 87,043 43,658 130,701 | 87,043 43,658 130,701 | 87,043 43,658 130,701 | 90,415 34,615 125,030 | 90,415 34,615 125,030 | 90,415 34,615 125,030 | |
| Total Assets less Current Liabilities | 87,043 43,658 130,701 | 87,043 43,658 130,701 | 87,043 43,658 130,701 | 87,043 43,658 130,70190,415 34,615 125,030 | 90,415 34,615 125,030 | 90,415 34,615 125,030 | |
| Funds of the Charity | |||||||
| Restricted Income Funds | 43,658 43,658 | 43,658 43,658 | 43,658 43,658 | 34,615 34,615 | 34,615 34,615 | 34,615 34,615 | |
| Unrestricted Income Funds | Unrestricted Income Funds | 87,043 | 87,04390,415 | 90,415 | 90,415 | 90,415 | |
| Total Charity Funds | 87,043 43,658 130.701 | 87,043 43,658 130.701 | 87,043 43,658 130.701 | 87,043 43,658 130.70190,415 34,615 125,030 | 90,415 34,615 125,030 | 90,415 34,615 125,030 |
The Financial Statements on pages 4 to 7 were approved by the Trustees and signed o n their behalf
Signed: Ruth L Brown (Trustee)
Date: 12[th] January 2026
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Aid Care Training and Supplies Trust
Notes to the Accounts for the Year Ended 31[st] March 2025
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 were Accountancy and independent Examination:
| 2025 | 2024 |
|---|---|
| £ | £ |
| 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 donations of £1,120 were received from trustees (2024: £550). No travel expenses were paid to trustees during the year (2024: £2,089)
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Aid Care Training and Supplies Trust
Notes to the Accounts for the Year ended 31[st] March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| 6. Income | ||
| Restricted income | ||
| India | ||
| Dehradun | 60 60 |
60 |
| Kolkata City Mission | 9,760 6,350 |
6,350 |
| Christian Social Services | 750 750 |
750 |
| Emmanuel Ministries Calcutta | 8,421 15,304 |
15,304 |
| 18,991 |
22,464 | |
| Uganda - Luwero | 815 708 |
708 |
| Europe Fund | 3,960 303 |
303 |
| Unrestricted income | 38,324 23 |
23,794 |
| 62,090 |
47,269 | |
| 7. Charitable activities expended | ||
| Project Costs Europe | ||
| Romania | 6,598 3,378 |
3,378 |
| Project Costs - Africa and Asia | ||
| Uganda | - 10,000 |
10,000 |
| Tanzania | - 500 |
500 |
| Nepal | 1,500 - |
- |
| India | ||
| Yafe House | 1,500 - |
- |
| Emmanuel Ministries Calcutta | 26,000 30,075 |
30,075 |
| Dehradun | - 243 |
243 |
| Kolkata City Mission | 19,000 9,100 |
9,100 |
| Christian Social Services | 1,500 1,500 |
1,500 |
| 48,000 | ||
| 56,098 54 |
54,796 |
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