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2023-04-30-accounts

THE GRASSROOTS TRUST ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2023

P KITTLE FFA FIPA FFTA Finacial Accountant

THE GRASSROOTS TRUST

TRUSTEES M Price – Chairman R Anderson Mrs K Hedges (resigned 21[st] May 2022) R Sweatman S Boreham J Walker Rev C Corley EXECUTIVE OFFICERS Hugo and Sharon Anson TREASURER AND SECRETARY A Myall REGISTERED ADDRESS: 8 Meadow Way Rowledge Farnham Surrey GU10 4DY

CHARITY REGISTRATION NUMBER 1060034 (England & Wales) SC046121 (Scotland) INDEPENDENT EXAMINER P Kittle FFA FIPA FFTA 37 Fraser Close Chelmsford Essex CM2 OTD

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CONTENTS

PAGES

1 - 4 Trustees’ Report 5 Independent Examiners Report 6 Statement of Financial Activities 7 Balance Sheet 8- 14 Notes to the Accounts

Page 1

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2023

The Objects

To advance the Christian Gospel in accordance with the statement of faith set out in the schedule appended to the Charity’s declaration of Trust dated 20[th] December 1996 and to relieve poverty, sickness and distress throughout the world. There is no ambition to advance Grassroots as such, but only to advance the whole gospel, alleviating poverty and demonstrating Jesus to the world.

Achievements, descriptions of our activities and major incidences during the year

Tanzania:

The sponsorship programme based in Mbeya, for what Grassroots is best known and run in conjunction with our Tanzanian partner organisation: “Grassroots Trust Fund of Tanzania”, has continued throughout the year. As a Trust, we endeavour to work alongside passionate faithful locals on the ground who care about the places where God has placed them. This is especially the case in Tanzania, where over 80 volunteers and part-time staff help serve poor children and families on a weekly and sometimes daily basis. Between them they provide over 3000 meals a week for the 2400 children on the sponsorship programme and others. They also serve in many other ways, motivated by love, compassion and the ambition to be like Jesus to their community. We now have 19 locations with each location having between 27 and 550 sponsored children. We then have more locations where we currently operate the “free porridge for all” scheme and the “Together” community scheme encouraging income generation through communities working together. The younger children in the sponsorship scheme are given milk every day before they go to school, as well as the weekly nutritious meal for all the sponsored children. There are two committed doctors who provide medical services and support all the sponsored children as part of their sponsorship. We give out extra support to the children with HIV, helping them get the medication that they need as well as the better nutrition that is vital.

During the year we had two successful trips, a business trip in May when our Sharon Anson (one of our executive officers) and Andy Myall (our Treasurer) visited, having meetings with many of the workers and volunteers and they were able to check the financial records. In October a team went out to help the Tanzanians with the interview process that they had run whilst overseas visiting was off limits during the height of the pandemic. The work goes on 52 weeks of the year, and the director of the work in Tanzania, Richard Mwaswala, regularly sends back photos and video of the work that goes on, so it shows to our UK supporters what it really is: a team of Tanzanians serving their neighbours. Alongside Sharon and the Tanzanian purchasing committee, Richard makes policy decisions to drive the project forward. This has included more work on safer toilets and building more cookhouses (with chimneys).

An increasing complication for Richard and Sharon (in particular) to work out is how to support the young adults as they come to the end of their school education. Each person’s case is considered prayerfully, taking into account many factors, including not wanting to over-reach what we have the means for. As a result of the sponsorship many very able young people have been able to pursue careers only offered to those educated at university, whilst others have been given access to apprenticeships.

In the UK, some sponsors have come and gone, but most stay for many years. Around half of our income and expenditure as a trust is Tanzania-related, either given specifically for projects within Tanzania, or in an unrestricted manner to support the costs of the work wherever they occur. We do not overtly advertise the work in the UK, but we do have many key supporters who promote the work, finding new sponsors in their churches, workplaces and families. Many people also continue to sponsor through Benita in Romania, who successfully transfer the money they raise directly to Tanzania under the management of our team in the UK. This year they were able to transfer over 36,000 Euros in sponsorship and support for the work.

We remain committed to using 100% of the money given by children’s sponsors for the support of the children. We also continue to see the benefit of taking people and volunteers to help interview the children and gather data for the sponsors. The first young person trip since before the pandemic is planned for Bishop Luffa School pupils in July 2023. (http://grassroots.org.uk/tanzania)

Page 2

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2023

Kenya:

The “Good Neighbours” project headed up by our Kenyan friend George Kibe in the former rock mining district of Theta is run along the same lines as our main Tanzania project, where we are looking at helping the children in this poor area to get healthier, fed, clothed and educated. We have now almost completed the process of attempting to move the children out of the private “Judah Excellence school” onto other local government schools. The children have been able to attend educational sessions in the church building, receiving nutritious food at the same time. They also attend on Saturdays for fun and fellowship together too. Our executive officers, Sharon and Hugo Anson visited the project in April 2023 and were very encouraged by the developments in the work, especially the sense of togetherness.

We remain involved with Watu Wa Maana Street Children’s Centre, in Ruiru, where we sponsor 24 children. The centre works hard at providing a caring and secure environment for children who have had to endure many extreme problems in their young lives, and they are often asked by the local authorities to take on specific children. At the same time, they remain committed to the rehabilitation of the boys and girls into society taking place as they mature into adults. Sharon and Hugo Anson were able to visit and interview the children in April 2023 and work on bringing the centre’s safeguarding and other policies up to date. (http://grassroots.org.uk/kenya)

Romania:

This year, Iacob Murza, the Romanian who leads the building project, was also able to use funds to help families whose properties needed work as well as co-ordinate Romanian volunteers to build another house for a family in dire need of one. (http://grassroots.org.uk/romania)

We continue to be able to support 198 children in partnership with Benita, a Romanian social-care organisation. The children receive everything they need to attend school (such as uniform and equipment), a medical certificate and a place at a Christian summer camp. A small team went to meet and interview the children for the first time since the pandemic in September 2022 and we were able to meet the new Benita team for the first time. We then planned, with Benita, to bring forward the 2023 trip to May.

India:

There are now 310 children from the Dalit caste who live around the open sewers of the city of Chennai and who come to a homework club run by Kevin and Deborah Kamalraj and the team of Sovereign King Ministries (SKM) and supported by Grassroots’ sponsors. They are provided with food, medical care and extra educational support as well as shoes and important school equipment.

A small team of three were able to visit for the first time in 3 years in early 2023 and we have subsequently been able to get the information out on the sponsored children to our patient sponsors who have been waiting throughout the pandemic. The team were encouraged at the progress of the work, (despite the lack of visits) as well as the development of the SKM safeguarding policy. (http://grassroots.org.uk/india)

Zambia:

In 2020 we started a sponsorship programme in Zambia, connecting with five churches around Ndola and with the Kabushi Entrepreneurship and Vocational Training Centre (KEVTC). This has continued this year and increased to 200 children by the end of our financial year. It is run along similar lines as our Tanzanian project and is intertwined with the “Raising Families” project, which works with churches to enable them to help the poorest families in the local area. The welcome that teams from the UK receive in Ndola is immense and it is a shame that we have had a few visits, for various reasons, cancelled during the course of the pandemic. Thankfully, Hugo Anson, was able to visit in August 2022 and interview the children in their 5 locations. (https://www.grassroots.org.uk/zambia/)

Page 3

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2023

Kyrgyzstan:

We invited our friend, Irina Trofimova of “Children of Tien Sham”, to start the sponsorship programme two years ago. It is run along similar lines to the project in Romania. Sharon Anson was able to visit the project again in March 2023 and interview the children and she was very impressed by the organisation, though dismayed by the poverty. By the end of this financial year we were supporting 60 children and on the lookout for more sponsors for these children. Irina, and her friend Chinara, work with both the Kyrgyz and Russian speaking people (http://www.grassroots.org.uk/kyrgyzstan/)

Egypt :

Grassroots have continued to support an Egyptian Anglican church who are serving their community, helping the poor where it is needed and providing a micro-finance initiative. We are also supporting individuals within the Suez region trying to make a difference for the poor in the community, regardless of their religion or background. Hugo Anson, along with our friend Alan Cutting, visited for the first time in 3 years in December 2022.

Prayer Everywhere:

After two years of being unable to travel, Hugo Anson, with the support of Grassroots, joined a prayer walk with friends in the Summer of 2022 in North Macedonia and Albania and he continues to support churches in countries around the world in prayer, often through internet meetings.

Peru :

The “Hope and Song to Freedom” (HSF) project supports ladies who are either in prison (many of whom have been subject to human rights abuses) or recently released. The women in prison are given nutritious food, nappies, medication and a bible study when they are visited every Wednesday. Unfortunately, these visits have not happened through the coronavirus lockdown.

For the recently released, the project provides help with paperwork, life after prison and secure, temporary accommodation. The leader of project in Peru, Miriam Brena Torres has twice visited the UK to promote the work. She was hosted by the UK HSF leaders: Liz and Andy Lake. (http://hopesongfreedom.org.uk/)

Malawi:

Les and Kathie Craske moved out to Malawi in May 2011 and have permanent residency. They have set up a Malawian charity: “Chifona Trust” and we pass on the funds raised by UK supporters, most of whom are friends from their days when they lived in Norfolk. The SKILL Development Centre for deaf students, remains open and Les and Kathie continue to support the other people they have promised to, with support from their friends and others who give through Grassroots.

Business:

The charity is in good financial condition with the number of standing orders staying stable despite many people’s worries over the cost of living. The downturn in the UK economy in the summer of 2022 and the dramatic fall in sterling, made it more expensive for us to send support overseas, but thankfully we had the funds to cover our commitments. With the upturn in the number of trips this year we have spent more than in previous years, especially with the build up in some restricted funds now being able to be spent. As such we are comfortable as a trust even though our balance sheet shows £52,000 more expenditure than income this year.

Hugo and Sharon Anson, the original founders of the Grassroots Trust, remain Executive officers and are paid through the PAYE scheme for the work they do, which varies according to need. They are supported by Andy Myall who continues to work part-time as a finance manager/administrator and Ruth Raj who works on data inputting for the sponsorship schemes.

Page 4

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2023

Our trustees meet regularly, online and in person, and are a very supportive and prayerful bunch with great insight and wisdom. During the year our last remaining founding trustee, Karen Hedges, decided the time was right for her to step down after over 25 years of service. We thanked Karen for everything she had given, in Jesus’ name.

Risk Management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide insurance cover and reasonable policies are in place to provide assurance against fraud and error. The Trustees consider Risk Management an important part of their role, regularly reviewing and managing areas of potential risk. All our policies and procedures are regularly reviewed and updated.

Public Benefit

The Trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission. They have referred to the guidance in the Charity Commission’s general guidance on Public Benefit when reviewing the Trust’s aims and objectives and in planning future activities as demonstrated above.

Related party transactions:

During the year Ruth Raj (employee and daughter of the trustee Stuart Boreham) continued to work for the part-time trust when she is needed.

Reserves policy:

We are committed to paying for our sponsorship and worker commitment in our seven main projects as well as for our workers in the UK. Six months of necessary commitments in Tanzania amounts to approximately £60,000. In addition, 6 months of sponsorship and bills in the other projects amount to a further £25,000. Most of the money for these bills are raised and come out of restricted funds, however in order to meet our obligations we endeavour to make sure that we have always at least £85,000 in our unrestricted funds, as our reserves. We aim to keep some of our (yet to be used) restricted funds in a higher interest account or bond, however, should all the restricted funds require money at the same time, the money is there to be used. Grassroots restricted funds never run into the red.

We are also aware that the economic situation could get worse quite quickly and so we aim to ensure we do not keep more than £85,000 in any one financial institution.

Mark Price Chairman

Date: 17[th] June 2023

Page 5

INDEPENDENT EXAMINER'S REPORT TO

THE TRUSTEES OF GRASSROOTS TRUST

This report on the accounts of the trustees for the year ended 30th April 2022, which are set out on pages 6 to 14, is in respect of an examination carried out under Section 145 of the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Respective responsibilities of the trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts; The charity’s trustees consider that an audit is not required for this year under section144 of the Charities Act 2011 (The Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with general directions given by the Charity Commissioner. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Respect, requirements

to keep accounting records in accordance with Section 130 of the Charities Act; and

to prepare accounts which accord with accounting records and comply with the accounting requirements of the Charities Act have not been met; or

P Kittle FFA FIPA FFTA Financial Accountant 37 Fraser Close Chelmsford Essex CM2 OTD Date: 19[th] October 2023

Page 6

THE GRASSROOTS TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2023

Unrestricted Restricted TOTAL FUNDS
Funds Funds 2023 2022
Notes £ £ £ £
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 2 148,909 291,585 440,494 445,061
Activities for generating funds 3 522 - 522 685
Income from investments 4 2,664 - 2,664 1,220
_____ ______
TOTAL INCOMING RESOURCES 152,095 291,585 443,680 446,966
_____ ______
RESOURCES EXPENDED
Charitable Activities 5 166,529 328,855 495,384 468,463
Governance Costs 6 900 - 900 675
_____ ______
TOTAL RESOURCES EXPENDED 167,429 328,855 496,284 469,138
_____ ______
NET MOVEMENT IN FUNDS (15,334) (37,270) (52,604) (22,172)
BEFORE TRANSFERS
Transfers (1,780) 1,780 - -
____ _____
NET MOVEMENTS IN FUNDS (17,114) (35,490) (52,604) (22,172)
FOR THE YEAR
Balances brought forward
At 1st May 2022 148,842 155,790 304,632 326,804
BALANCES CARRIED FORWARD _____ ______
At 30th April 2023 131,728 120,300 252,028 304,632
_____ ______

The notes on pages 8 to 14 form part of these accounts.

Page 7

THE GRASSROOTS TRUST

BALANCE SHEET – 30TH APRIL 2023

Notes 2023 2022
£ £ £ £
FIXED ASSETS 7 - -
CURRENT ASSETS
Cash at bank and in hand 252,928 305,307
Debtors 8 - -
______ ______
252,928 305,307
LIABILITIES
Amounts falling due within one year 9 900 675
___ ___
NET CURRENT ASSETS 252,028 304,632
______ ______
NET ASSETS 252,028 304,632
______ ______
FUNDS
Unrestricted 131,728 148,842
Restricted 120,300 155,790
______ ______
252,028 304,632
______ ______

Approved by the Committee of Trustees and signed on its behalf by:

M Price Chairman

Date of Approval: 17[th] June 2023

The notes on pages 8 to 14 form part of these accounts.

Page 8

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2023

1. PRINCIPAL ACCOUNTING POLICIES OF THE GRASSROOTS TRUST

The financial statements have been prepared under historical cost convention and in accordance with the Financial Reporting Standard for Small Entities (effective January 2007), the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ issued in March 2005 (SORP 2005) and the Charities Act 1993.

The principal accounting policies of the Trust are set out below.

Fund accounting

The Trust's general reserves consist of reserves which the Trust may use for its purpose at its own discretion.

The Trust's restricted funds are those on the use of which the donor has imposed restrictions, which are legally binding.

Income

General income relates to transactions, which are unallocated to departmental activities.

Interest, rental and dividend income is credited when receivable to income and expenditure account.

All voluntary income is included in the financial statements on receipt.

Restricted income is credited to the restricted fund balance on receipt. Expenditure fulfilling the restrictions is charged against the restricted fund on an accruals basis.

Donations under gift aid plus the associated income tax recovery are recognised as income when received.

Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement.

Intangible income is valued and included in income to the extent that it represents goods or services, which would otherwise be purchased. An equivalent amount is charged as expenditure. Voluntary help is not included as income.

Page 9

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2023

(Continued)

Fixed assets and depreciation

Fixed assets are included in financial statements at historical cost less depreciation.

Donated assets are recognised in financial statements on receipt.

Depreciation is calculated to write down the cost of all tangible fixed assets (other than freehold property) over their expected useful economic lives. The periods or rates generally applicable are:

Leasehold property and improvements - Over the remaining life of the lease Motor vehicles - 4 years reducing balance Computer equipment - 3 years reducing balance Fixtures and fittings - 5 to 10 years reducing balance

Stock

Stock is stated at the lower of cost and net realisable value.

Taxation

The Trust has charitable status and is afforded the tax exemptions set out in the Income and Corporation Taxes Act 1988.

Foreign currencies

Income received from overseas in foreign currencies is translated at the rate of exchange ruling at the transaction date. Similarly, for payments made.

Page 10

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2023

(Continued)

2. VOLUNTARY INCOME

2. VOLUNTARY INCOME
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2023 2022
£ £ £ £
Gifts and donations 104,723 271,789 376,512 384,680
Gift Aid 44,186 19,796 63,982 59,881
Legacies and bequests - - - 500
_______ ______
Total Voluntary Income 148,909 291,585 440,494 445,061

3. ACTIVITIES FOR THE GENERATION

OF FUNDS:

Funds generated by:
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2023 2022
£ £ £ £
Merchandise 522 - 522 685
_____ ____
4. INCOME FROM INVESTMENTS
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2023 2022
£ £ £ £
Bank interest 2,664 - 2,664 1,220
_____ ____

Page 11

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2023

5. CHARITABLE ACTIVITIES

. CHARITABLE ACTIVITIES
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2022 2021
£ £
Grants and gifts to individuals 46,399 306,259 352,658 314,337
Grants and gifts to institutions and charities 9,844 21,485 31,329 53,269
Payroll, fees and expenses 83,129 115 83,244 77,638
Travelling 18,868 653 19,521 13,776
Small equipment and repairs 2,002 23 2,025 2,166
Printing, postage & stationery 1,719 5 1,724 1,670
Insurance 3,096 - 3,096 3,044
Professional fees 61 - 61 349
Telephone and utilities - - - -
Bank charges 1,411 315 1,726 2,214
Depreciation - - - -
________ ______
166,529 328,855 495,384 468,463
________ ______
6. GOVERNANCE COSTS
Independent review 900 - 900 675
________ ______
TOTAL RESOURCES USED 167,429 317,315 496,284 469,138
________ ______

The number of employees at the end of the year was 4 (2022: 4) No employee received more than £50,000 in emoluments during the year (2022: Nil)

Trustee remuneration and expenses:

No trustees were remunerated during the year.

Related party transactions:

£2,576.02 was paid in total as salary to Ruth Raj (daughter of a trustee) for administrative work during the year.

Page 12

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2023

(Continued)

7. FIXED ASSETS

None

8 . DEBTORS:
None
9 . CREDITORS:
amounts falling due within one year
Accruals
2023
£
-

2023
£
900
2022
£
-

2022
£
675

Page 13

THE GRASSROOTS TRUST

RESTRICTED FUNDS YEAR ENDED 30TH APRIL 2023

INCOMING RESOURCES
Voluntary Income
Merchandise
RESOURCES USED
Grants to individuals
Grants to institutions
Payroll
Travelling
Small equipment & repairs
Printing & postage
Bank charges
NET INCOMING
RESOURCES
Transfers
Balances at 30.4.22
Balances at 30.4.23
TANZANIA
£
150,595
-
_
150,595
_
167,017
1,321
-
-
-
-
123
_
168,461
_
(17,866)
1,780
_
(16,086)
50,769
_

34,683
___
KENYA
£
29,108
-
_
29,108
_
20,749
1,216
-
-
-
-
72
_
22,037
_
7,071
-
_
7,071
20,572
_
27,643
____
ROMANIA
£
30,432
-
___
30,432
__
36,275
1,000
-
257
-
-
4
_
37,536
_
(7,104)
-
_
(7,104)
29,456
_
22,352
____
INDIA
OTHER
FUNDS
£
£
54,833
26,617
-
-
__
54,833
26,617
__

49,285
32,933
14,705
3,243
-
115
-
396
23
-
5
-
-
116
__
64,018
36,803
__

(9,185)
(10,186)
-
-
__
(9,185)
(10,186)
37,371
17,622
__

28,186
7,436
____
TOTAL
£
291,585
-
__
291,585
_
306,259
21,485
115
653
23
5
315

328,855

(37,270)
1,780
__
(35,490)
155,790
__
120,300
____

Page 14

THE GRASSROOTS TRUST

MONEY IN FROM OVERSEAS

Grassroots is supported by individuals, schools and churches. However, we do make use of the UK Government’s Gift aid scheme for UK Income taxpayers and the GASD scheme. Most of our income does come from the UK but during the year it has also come from individuals and churches from the following countries:

ollowing countries:
£
U.S.A 3,835
Latvia 3,068
Australia 1,552
Germany 796
Spain 126
Greece 98
Japan 42
France 42
Denmark 42
_
TOTAL FROM OVERSEAS 9,601

MONEY SPENT OVERSEAS

We are a UK charity, but most of our income activity regarding the money which we spend and send is abroad. We are regularly asked to provide this information to the UK government and so have decided to provide this on our annual report. These figures are higher than in the restricted fund figures on page 13 because we spend all our restricted funds in each country as well as some of our unrestricted funds.

£
Tanzania 213,215
India 64,578
Romania 42,812
Kenya 22,181
Zambia 17,699
Kyrgyzstan 12,033
Egypt 10,081
Peru 4,460
Malawi 3,200
North Macedonia 200
___
TOTAL SPENT OVERSEAS 390,459
___