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2024-04-30-accounts

THE GRASSROOTS TRUST ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024

P KITTLE FFA FIPA FFTA Finacial Accountant

THE GRASSROOTS TRUST

TRUSTEES M Price – Chairman R Anderson 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 2024

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 2300 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 have 19 locations with each location having between 35 and 550 sponsored children. We also 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 porridge scheme has positively impacted many people that have been left impoverished through recent global price rises in grain and other food. The porridge is given to all without question and this has resulted in many grandparents, who are often long-term carers, coming along with their children and getting the vital nutrition that they need.

Grassroots continues to fund Dr Frank and his team of doctors to give basic GP level medical care to the sponsored children. They also give us ongoing advice on the best way to do medical things in Tanzania and intervene themselves in emergencies. Many children remain healthy and do not need to see the doctor. Others are not so fortunate. Very sadly, this year we have seen some very nasty road accidents, hit and runs, where sponsored children have been injured. Medical treatment is not free in Tanzania and extreme injury or treatment for long-term chronic disease can be quite expensive. The Grassroots doctors work so hard and usually manage to make the money go a long way. Following their advice Grassroots takes out a special health insurance for those children with complex medical needs. This allows for treatment and consultant costs, even covering existing medical conditions.

A great innovation this year has been increased training and provision for those who need help with their vision or eyes. John Adams, who has visited Tanzania many times as part of our regular teams, has recently retired as an ophthalmologist. In October he joined the team but came with the aim of training the Grassroots medics. He brought with him the training materials and donated his own kit, including high quality diagnostic equipment. So, the Grassroots medical centre continues to grow in its usefulness and expertise.

During the year we had four trips, a teaching and business trip in May when our Sharon Anson (one of our executive officers) and teachers from Rowledge School, Farnham visited. Sharon met with many of the workers and volunteers and the teachers spent a week in Pambogo School. In July a team of sixth formers from Bishop Luffa School, Chichester visited, and, amongst other activities, they made beds from scratch for children who would otherwise have slept on the floor, which is often just compressed damp earth. In October a team went out to help the Tanzanians with the interviewing process of all the sponsored children and young adults. 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. This team were visited for the 4[th] time in March by our other executive officer, Hugo Anson, who delivered important safeguarding training for them.

Page 2

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2024

Most important decision regarding the work, are made by Richard Mwasala, in conjunction with the Tanzanian purchasing committee and Sharon Anson. 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. Many of our supporters like being able to send gifts to their sponsored children (and others) through our alternative gift shop on our website; this facility is available for all our sponsorship projects.

Whilst most of the sponsorship comes through the UK, 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 42,000 Euros in sponsorship and support for the work. (http://grassroots.org.uk/tanzania)

Kenya:

The “Good Neighbours” project headed up by our Kenyan friend George Kibe in Juda, in the 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. The children, who go to local government schools, have been able to attend educational sessions in the church building, receiving nutritious food at the same time. Sharon Anson, Andy Myall (our treasurer) and one of our trustees Stuart Boreham visited the project in April 2024 and were able to commission more food parcels to be given to the children, as well as film a short documentary outlining where we are helping the young people go after finishing their schooling. (http://grassroots.org.uk/kenya)

The April 2024 team also visited the 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. The children at Watu have especially enjoyed receiving the extra support in the last year of more reading books from one particular UK donor.

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. (http://grassroots.org.uk/romania)

We continue to be able to support 190 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 in May 2023 and we were able to meet the new Benita team for the first time, and travel with them to the children’s homes to meet them and their families.

India:

There are now 312 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 team of seven were able to visit in January 2024, they interviewed the children with the help of Indian translators and visited a number of interesting tourist sites in Chennai and the local surrounding area. Hugo Anson also visited in October 2023 when he delivered safeguarding training to the workers and volunteers. Kevin and Deborah’s daughter, Diane, a qualified social worker, was able to rewrite the policy for the local context and translate everything into the local Tamil language. (http://grassroots.org.uk/india)

Page 3

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2024

Zambia:

Our sponsorship programme in Zambia, connects with five churches around Ndola and with the Kabushi Entrepreneurship and Vocational Training Centre (KEVTC). We have 200 children sponsored along similar lines as our Tanzanian project. Sharon was able to visit in August 2023 with Bethany Rawding (our trainee trustee) and they connected well with the Zambian team on the ground as they worked alongside the Zambian workers and volunteers interviewing the children. Sharon also visited in December 2023 to support the uniform distribution and spend more time with Patricia who runs the sponsorship programme. (https://www.grassroots.org.uk/zambia/)

In the last year Zambia has experienced a severe famine which has raised food prices and meant some food has had to be rationed. As a result of an appeal amongst our Zambian supporters, we were able to provide extra support to purchase food for those that really need it.

Kyrgyzstan:

Irina Trofimova of “Children of Tien Sham” started the sponsorship programme three years ago. It is run along similar lines to the project in Romania. Sharon Anson was able to visit the project again in March 2024 and interview the children and she was impressed by the organisation, though dismayed by the poverty and the bitter winter cold. We continue to support 60 children and are on the lookout for more sponsors, however, the world’s political situation has made the future of this project a little unclear. Irina, her husband Dima and their 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 visited the work in March 2024 and we were able to pass on a grant for the SAWA scheme for blind people from the Soutter Trust.

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.

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.

Malawi:

Les and Kathie Craske are UK citizens with permanent residency in Malawi. 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 balance sheet shows a surplus on the year of £23,000 but this is mainly down to the gift aid claims being processed faster by the UK government than in previous years! Nevertheless, we are comfortable as a trust that we will be able to meet our commitments in the next year.

Page 4

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2024

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.

Our trustees meet regularly, online and in person, and are a very supportive and prayerful bunch with great insight and wisdom.

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: 22[nd] August 2024

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 2024, 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: 23[rd] August 2024

Page 6

THE GRASSROOTS TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2024

Unrestricted Restricted TOTAL FUNDS
Funds Funds 2024 2023
Notes £ £ £ £
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 2 182,680 281,185 463,865 440,494
Activities for generating funds 3 867 - 867 522
Income from investments 4 6,051 - 6,051 2,664
_____ ______
TOTAL INCOMING RESOURCES 189,598 281,185 470,783 443,680
_____ ______
RESOURCES EXPENDED
Charitable Activities 5 169,802 276,320 446,122 495,384
Governance Costs 6 900 - 900 900
_____ ______
TOTAL RESOURCES EXPENDED 170,702 276,320 447,022 496,284
_____ ______
NET MOVEMENT IN FUNDS 18,896 4,865 23,761 (52,604)
BEFORE TRANSFERS
Transfers (3,956) 3,956 - -
____ _____
NET MOVEMENTS IN FUNDS 14,940 8,821 23,761 (52,604)
FOR THE YEAR
Balances brought forward
At 1st May 2023 131,728 120,300 252,028 304,632
Corrections 133 11 144 -
BALANCES CARRIED FORWARD _____ ______
At 30th April 2024 146,801 129,132 275,933 252,028
_____ ______

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

Page 7

THE GRASSROOTS TRUST

BALANCE SHEET – 30TH APRIL 2024

Notes 2024 2023
£ £ £ £
FIXED ASSETS 7 - -
CURRENT ASSETS
Cash at bank and in hand 276,833 252,928
Debtors 8 - -
______ ______
276,833 252,928
LIABILITIES
Amounts falling due within one year 9 900 900
___ ___
NET CURRENT ASSETS 275,933 252,028
______ ______
NET ASSETS 275,933 252,028
______ ______
FUNDS
Unrestricted 146,801 131,728
Restricted 129,132 120,200
______ ______
275,933 252,028
______ ______

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

M Price Chairman

Date of Approval: 22[nd] August 2024

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

Page 8

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2024

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 2024

(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 2024

(Continued)

2. VOLUNTARY INCOME

2. VOLUNTARY INCOME
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2024 2023
£ £ £ £
Gifts and donations 94,849 259,586 354,435 376,512
Gift Aid 87,831 21,599 109,430 63,982
Legacies and bequests - - - -
_______ ______
Total Voluntary Income 182,680 281,185 463,865 440,494

3. ACTIVITIES FOR THE GENERATION

OF FUNDS:

Funds generated by:
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2024 2023
£ £ £ £
Merchandise 867 - 867 522
_____ ____
4. INCOME FROM INVESTMENTS
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2024 2023
£ £ £ £
Bank interest 6,051 - 6,051 2,664
_____ ____

Page 11

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2024

5. CHARITABLE ACTIVITIES

. CHARITABLE ACTIVITIES
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2024 2023
£ £
Grants and gifts to individuals 52,540 256,911 309,451 352,658
Grants and gifts to institutions and charities 5,363 13,058 18,421 31,329
Payroll 84,486 1,265 85,751 83,244
Travelling 18,430 3,939 22,369 19,521
Small equipment and repairs 2,092 - 2,092 2,025
Printing, postage & stationery 2,031 5 2,036 1,724
Insurance 3,310 - 3,310 3,096
Professional fees 123 - 123 61
Telephone and utilities - - - -
Bank charges 1,427 1,142 2,569 1,726
Depreciation - - - -
________ ______
169,802 276,320 446,122 495,384
________ ______
6. GOVERNANCE COSTS
Independent review 900 - 900 900
________ ______
TOTAL RESOURCES USED 170,702 276,320 447,022 496,284
________ ______

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:

£2,644.90 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 2024

(Continued)

7. FIXED ASSETS

None

8 . DEBTORS:
None
9 . CREDITORS:
amounts falling due within one year
Accruals
2024
£
-

2024
£
900
2023
£
-

2023
£
900

Page 13

THE GRASSROOTS TRUST

RESTRICTED FUNDS YEAR ENDED 30TH APRIL 2024

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 30.4.23
Corrections
Balances at 30.4.24
TANZANIA
£
147,066
-
_
147,066
_
139,556
2,345
-
2,187
-
-
140
_
144,228
_
2,838
1,956
_
4,794
34,683
39
_

39,516
___
KENYA
£
26,813
-
_
26,813
_
20,192
1,200
230
1,501
-
-
89
_
23,212
_
3,601
-
_
3,601
27,643
_
31,244
____
ROMANIA
£
31,087
-
___
31,087
__
22,754
1,500
-
251
-
5
19
_
24,529
_
6,558
-
_
6,558
22,352
_
28,910
____
INDIA
OTHER
FUNDS
£
£
44,355
31,864
-
-
__
44,355
31,864
__

45,297
29,112
7,363
650
1,035
-
-
-
-
-
-
-
781
113
__
54,476
29,875
__

(10,121)
1,989
-
2,000
__
(10,121)
3,989
28,186
7,436
49
(77)
__

18,114
11,348
____
TOTAL
£
281,185
-
__
281,185
_
256,911
13,058
1,265
3,939
-
5
1,142

276,320

4,865
3,956
__
8,821
120,300
11
__
129,132
____

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 comes from the UK but during the year it has also come from individuals and churches from the following countries:

ollowing countries:
£
Latvia 6,651
U.S.A 4,350
Australia 978
Germany 698
Greece 159
Spain 126
Canada 44
France 42
Denmark 42
Netherlands 42
Japan 42
_
TOTAL FROM OVERSEAS 13,174

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 184,675
India 59,374
Romania 27,133
Zambia 24,154
Kenya 23,627
Egypt 12,080
Kyrgyzstan 12,026
Malawi 3,650
Peru 3,380
___
TOTAL SPENT OVERSEAS 350,099
___