OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Administration
Details
Administration
Details
Annual Report
Independent
Examiner's
Report
Charity Statement ofFinancial Activities
Charity Balance Sheet
Notes tothe Accounts

Members ofthe Trustee Board Members ofthe Trustee Board John Pontin OBE -Chair
lan Roderick
Robert Brown(apl+hied 22nd July 2021)
Karen Mrwgan OBE(retired 22nd July 2021)
Chris Home
(retired 22nd
July 2021)
Ihgistered Charity number 1043572
Registered Company number 03010221(company
Rmited by guarantee)
Registered 0$ce Unit 7The Stable Courtyard
Leigh Court Busness Centre
Abbois Leigh
Bristol BS83RA
Advisers:
Solicitors Bates Wells and Braithwaite
2-6 Cannon Street
London
EC4M 6YH
Bankers HSBC Bank pic
PO Box120
49Com Street
Bnsiol
BS997PP
Chrislopher R Brown Ud
Tiddy Lodge
8Bellevue Road
Clevedon, BS21 7NR
The Converging
World
Annual Report forthe year ended 31March 2522
The Board oftrustees present their report and unaudited
financial statanienls
forthe year ended 31 March 2022.
The refeees and adminisbafie
Nformabon set out on the prerious page forms part ofthis report
The iinanc'al
statemerfis
comply with cunent satuuuoy
requiremerfis,
the Memorandisn
and Arfides of Association and the
Charifias Sbitement ofRecommended
Pracfice in accordance wilh the Financial Reporbng
Sbrndard 102.
Abns and objectbres
The~objecgww are to relieve poverty and disbess and to promote sustainabh
devidopment
forthe benelit
ofthe public by:
The preservafion,
conservafion
and pnriacfion ofthe envimnment
and the prudent use of
natural resources.
The relief ofpoverty and the knprovement
ofconditions oflife among socially and
ecrmomrcafiy
drsadv8nlag8d
crgllllufsbes;
and
Hl.
Thepromo'
ofsustainairie
means ofachieing economic growth and regenerafion.
In semng these obiecb' esthe Trustees have regard tothe Charly Commissions
general guidance on
public benefit and the Trustees have complied wilh their duly in the Charily Act2011.The Trustees ensure that plans
are in line wiN the haarifitbrie objects and aims.
Overall investment
and charity expeiufdure
on key programme ttuittes
Toachieve 58 vision, the primary focus of The Converging
World isto invest in wind turbines
in India wilh a useful
life af20years ormore, as this boN enatries itto direcgy achieve oblecfies
I and ill as ousned above and by using
an ekunent ofthe profils generated
ihererom for social projieh, toachieve objecfive II.
The programme
nriated investmenls
have aho been used to successfully
bufid apresence and business
in India,
that, as well as having the ability todevehp and acquire enewatbrie
energy assets, has aho created jobs and
capacily bufit a team that prwides asset management
services tothe~energy market.
This programme
wm return
profris from the business back tothe Charily
in the form ofan ongoing income abeam that wfil be spent on
caigabe acfivifies in support ofachieving
our objech.
This appmach
is in avoidance
with the Charity Convnission's
guidance,
with the investment
in wind turbines
being
treated asProgianvne
Ririated Invesbnents.
prugrarmne
Related (Social) bnrestments
The wind farms instafied have generated
more than 163million kWh and avoided more than 158,000tonnes ofC02to March 2022(2021:156milieu kWh
and 'I51,051 tonnes ofCO2). Forevery green kWh generate
in india we avoid amund four Smes as much carbon aswe woirid byneratirg
the sarre kWh
the UK. Forevery F1spent on enewatbrie
enwgy in India, the emri~
impact isgreater and furthers our aims and chaNabh objeds to protect the
envlforvllent
and Us8 esouucess prudenfiy.
Eco-meloralion
The COVID-19 pandemic has had ahuge impact on those woridng
in rural India. The charity has conbnued to provide support to our partners who have been
able losecure the livelihoods oflocals invdved
in the project ensure that gwse indrvidiuds
have been able to continue to support their families.
Thmugh the campaign "Ihe Forest the SizeofAnywhere'
(which aims tomake the stotafi 'rm ofNe bupics tangitrie by equabng redoralm
tothe size
ofspecific area, carbon eniision ortrees per person), The Converging
World has raised furlher funds to plant afurther 1,500saplings and support
the maintenance
ofthese saplings through
iheir first crucial 2years ofIge.
Addiiionaly,
the charity has also engaged
with difierent oopoiabw toeducala their sbrif on the role of~in mee5ng Ne global carbon
Nature based sokriions can be one ofthe most impactkri acbvibes foraddressing
poverty and dimate change. Reforestation ahe restees and
goals.
enriches
biodiversky,
water management
and has many other local and global beness.
The charily confinuis to provide ils carbon cacriaauor asaresource tocorporales and individuals
afiosring
individisds
tocakulate their travel carbon forriprint
and babince these emissios Nrough either Ne~ofcarbon credfis orthrough forest hablbit sstwafio .

Annual Report forthe year ended 31March 2022 (continued)
GDPR
The charity
aintains asafeguarding
agreement for staff, vrNuideers,
contradors, bustees and pariners. Itregeds
the ctsnglss vafues ard what gre onfniiadfcn
deems as rnrarxxqNalde
cnnductio ersnee grat ag ksgvkfuafs
behave Ma nnnewr ttsdhonors
gre~~,bansfsnerrcy, unct&me„innnnigon,
cogabordfon and
Inspect
Stahunent ofTrustees' Responsibilities
The buslees (who are aho directors of The Converging
World forthe purposes ofCompany
Iaw) aie responsible
forpapering
gre Trustees' Report and Ihe gnancbd statenrerNs
fottosdng apfi'cable bnv and United Kingdom
Aocornding~(TbeUnbed Igngdcm~Auepl& Acrxnarling
PracSce).
Comparry
krw requires the trustees toprepare gnancial statenrerds fereacli gnanckd year which gwea Ireeand
fair view ofthe state ofthe affairs ofthe charitatde
company
and ofthe incoming resources and application of
esources, induding
the income and expenditure,
ofthe charitable company forthat period.
In papering these
inancial statenients
Ihe tnstees are required to:
-srdectsutatde
acrxnndtng
pogcies and then apply them oorrsishnigy„.
-obsene gre~and~inlre Charittes SORP;
—make judgenrerds
and stknates that are reasonatNe
and prudent;
-state whether applicatNe
UK Accounting
Standards
have been followed, subject to any material
departures
disdosed
and explained
in the financial statemenls;
and
-prepare the accounts on the going concern basis
urdess kis inappropriate
Iopresume that the
cfsngsbh company wig cordbne Mbusiness
The Irustees ae resfnrrwibfe forkeepng~axountirsf reconfsgndrgsctose ah~de
~a\ any bme Ihe lnancial
posibon ofOre charitaINe
commpany
and enatde them toensure gist lhe
inancial statements
comply with the Companies Act 2006. They are also responsible
for safeguarding
the
assets ofihe haritatde
company and hence for taking reasonable steps forthe peention
and deteci'on of
fraud and otherkregularities.
~rnnbrns
ofhce Berwxf
The directors/hustees
who served during the year are set out brdow:
John Pontin OBE - Chair
lan Rodenck
Robert Bream(appall&
22nd July 2021)
Karen Morgan QBE —~Chir~22nd July 2921)
Chris Borne (Relied 22nd July 2021)
Members oflhe haritatNe
company guarantee to contribute an amount not
xceeding f:1togre assets ofthe
hhargatde
cnrspany
Mtheeeet ofneeding ap. Thefohd rnsnber af such guaranhres
at31March 2022was
three
(202lI -forx/).
This report has been prepared
in acconiance with the Shriement ofRecommended
Practice - Accoungng
and
Reporting
by Charities and in accordance with the special Owvisons ofthe Companies
Act2006 relating to small
enbbes.

Restrkted 2022
~undsf Total
E
Income from:
Donations
Socialheresies
Other~~
4,818 8,716 13,534 11,786
%44P
Total income 95,255 8,716 103,971 102,223
2
2,4
(3~
(43,498)
(4,993) pgi5J
(48+1)
@45)
(57/28)
51,625
Transfer between funds
Net nawessesk etfsstds 41PQi
ReconcTration offunds
Balance brought forward at 1 April 2021 2,314,415 16,887 2,331,302 2489,936
~at31~2922 2PIR%7 2PS1IPe2
The notes on pages 8to 13form part ofthese accounts.
Fixed Assets
Social Investments
Garnet
Assets
Deblors 735,424 677,528
Cash at bank and in hand 6,493 13,772
741/1T 691,300
10 ($41,6N} (8N,100}
Net Current Assets 100,249 (109,800)
Creditors:
amounts
falhng due @76,626} (120/02}
aller nare 8ran rwe year
NetAssds
Income funds
Restricted Funds 13 16,887
Unrestricted
Frsrds
13 2+14/15
The Comverging
Wodd
NefieeOeAccaaksfierSe
ewrfirrd31 Sach2N2
The fofiowing accounting
policies have been appfied consistently
in deafing wilh items which are considered
material
in relabon to
the charitable
company's
accounts.
The charitatfie company
is the parent undertaking
ofa small group and
not required
by the Companies
Act 2006or the
Charities Act to prepare group accounts. These financial statements
therefore present information
about the company as
an
indivkkufi
enlity and ret about ils group.
TheT~~~are no~uncerfiairifies~fike abfifiy offike~kr~asa~
The Onvergng
World meals fire definitio ofapubfic benefit enfity under FRS102. Assets and fiabWies are inifiafiy recogrmd
at historical cost or transaction
value unless otherwise stated in the ndevant
accounting
policy note.
J
Ni
and
sources ofesfimafion
gvese~,fhe Trustees have had fiomakejr~de,~and assurvfirfions
fifefishet fihe
of~and~~efasMfis,~,~aed errpeedfiuie. The~arid~
aesresfiifikvvs me~orr~eefieekuirre5 and~~~fihat me~fiube~imdei the
ckrxsnsfaices,
the resufis ofwhich form the basis ofmaking the~about carrying values ofassets and fiabfifiies
and are not readily apparent
from other sources. Actual results may dfifer from these estimates. The judgements,
estimates and assumptions
which have a significant
risk ofmatenat adjustment
to the carrying
amount ofassels and
liabilities are:
Investment
in subsidiaries
-assessnmt
ofrisk ofmaterial~LThe fkectors consider no impairment
in
investment
values is necessary, based on managemenfs
ssessment ofcurrent circumstances
and future plans.
The Directors cffire~omparies
in the UK and india ae
ommilled toepending
fim Group opeabons
and tomeet
a~of~'new~~fhe nuit five years. Biswordd erredrfe a~ofprcfifis twck fefihe~aed
fucfihei~erfo gre kN3g fierre.
13 in Presentation
A balance due from subsidiary, .CW Renewable
Energy Umited, has been reclassified
from Investments
(fixed assets) to Debtors
(current assets}. This has been
nsidered
to more accurately refiect the nature ofthe debt due.
This hasM impact on the Statement of Financial Activities oron balance sheet net assets.
Comiiaifit Status
The company is limited by guarantee.
In the event ofthe company
being wound
up, the liability
in respect ofthe guarantee
is
limited toEt per member ofthe company. The company has charitable status and is registered
by the Charity Commission
in
England
and Wake with number 1043572.
Income received
in advance ofpovision ofaspecified service is deferred
untfi crileria for income recognibon are met.
1.6 Interest receivatfie
kdenat on funds kmt togie ubekkaary~is inrduded
when~and ihe amcunt can be~refiably
by fihe~iSis irsdcwe uia~fofihe iuarr~.
The Converging
World
The Converging
World
Notns iothe Accounts for the
ear ended 31Natch 2022
rnrcfpai nccrnnrfing
pofidan {crnrgnnnrf}
Fund Arxelnfing
Urnsstrtcted
fiards nra~firrasn afthn~of!heT~in~ofthn~~ofthn
charity. Restricted funds may only be appfied for parficular
purposes
wilhin the objects, as specified by gre donors
ofthat fund. Funds are transfened
from restricted to unrestricted
funds once the coitions have been satisfied or
when resrictions
have been removed or amended
by the original donor.
Irrecoveratfe
VAT is charged as a cost against the activity fix which the expenditure
was incuned.
Support costs are ihose funchons
grat assist ihe work ofthe chanlabe
company
but not direcfiy undertake
hariitatfie
activities.
These costs have been afiocated behansn lhe costofraising funds and expsrrrfitrae
on haririabte
acfhiifies on the~basis:
Governance costs, which are induded
within the support costs ofcharitable aclilies, indude
all these costs associated with meeting
the constitutional
and statutory
requireinents
ofthe Charity and indude the audit fees and costs linked tothe strategic
management
ofthe Charity.
1.10 Donated Services
The charity welcomes,
and beneIs greatly from, contribufions
oftime and experfise from ohhnteem.
As itcannot be
in~~and in fnn wlr gva SQRP,fihsi ccnfirgarthxs
fiagre~isauf~in
fiha~of~
Rxed Assets
Fixed assets are staled atcost less accumulated
depreciation.
Depreciation
is provided
against fixed assets, other than
land, at the folkwing
straight
line rates to refiect both ihe anficipated
useful lives and estimated
residual values:
The Company's
Computer
and Oflice equipment
assels had been fully written down as at31 March 2022 and 31 March 2021.
~and~arn~~tbn~hasn~~~~apasfnverif
fihafnN
~~ingsa~of~bra gid party andi the~rhrnfia sefif'egin~cmr be~a.
estimated
reTiabty. Creditors and provisions
are normally
recognised
at their etfiemennt
amount atter afiowing for any
trade discounts due.
1.13
Taxahon
The company is a registered
charity and it is considered
that there is no liability to corporation tax.
1.15 Financial
Instruments
The~only has~~and~~ofahinrf fihaf~as basic~
Basic~irvrfisxnenfis
ana~~ali~value ard suthsaraasngy~all grsiri~
vahrn wit the~ofbank fixrns which nra ssfrmrpmnpy~nt~conf using fhn~

1' 4rt03 4rt931'
XVN 32P9l
2,775 13/75
Total un esrictsd expendgure 3,855 48,491 60,857
Support Cosh 2022 2021
Total Total
Servfce hund agreement
CNherotgce and ahiisfrÃve cosh
Tuned mal srdrsishnue
Governance
5,000
4+%
'Isa
Insura res 860
2,875 2,768
Reshtidsd eqrenrRare-6uuds
pufahte
2022 2021
Total Tolal
Grant funding
was pmvided tothe following
organisations during the year.
PHRC Rangng (BxHeshr~ prugrarsm)