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2025-04-30-accounts

THE GRASSROOTS TRUST ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

THE GRASSROOTS TRUST

TRUSTEES M Price – Chairman R Anderson R Sweatman S Boreham J Walker Rev C Corley B Rawding (appointed 22[nd] June 2024) 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 C Pardoe FCA 37 Fraser Close Chelmsford Essex CM2 0TD

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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 2025

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. The local Grassroots team in each location, know each child, they know their family, they know their name.

We now have 20 locations with each location having between 20 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 the weakening of the Tanzanian currency. 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 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. 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.

During the year we had three 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.

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.

Page 2

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2025

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 35,000 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 177 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. The regular porridge programme continues twice a week too, and allcomers, regardless of age or status are fed. Andy Myall (our treasurer) visited the project in April 2025 and was well looked after, amid the severe thunderstorms, as the children and their carers were interviewed. (http://grassroots.org.uk/kenya)

Andy also visited the Watu Wa Maana Street Children’s Centre in Ruiru, where we sponsor 23 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, and we have been able to help fund, the rehabilitation of the boys and girls into society taking place as they mature into adults.

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 2024 and we were able to meet the new Benita team, and travel with them to the children’s homes to meet them and their families. (http://grassroots.org.uk/romania)

India:

There are now 322 children from the Dalit caste who live around the Cooum river in 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), supported by Grassroots’ sponsors. They are provided with food, medical care and extra educational support as well as shoes and important school equipment.

A UK team were able to visit in January 2025, when they interviewed the children with the help of Indian translators. Kevin and Deborah’s daughter, Diane, a qualified social worker, has rewritten the safeguarding policy for the local context and translated everything into the local Tamil language. (http://grassroots.org.uk/india)

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 2024 with Sara-Jane Barron and they connected well with the Zambian team on the ground as they worked alongside the Zambian workers and volunteers interviewing the children. (https://www.grassroots.org.uk/zambia/)

In the last couple of years 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 again to purchase food for those that really need it.

Page 3

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2025

Kyrgyzstan:

The sponsorship programme started four years ago. It is run along similar lines to the project in Romania. 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 and it has become harder to get the support out to Kyrgyzstan. Our partners 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. Sadly, the leader of this work, Adel, died suddenly this year and this rocked his family and the work. Hugo Anson was able to visit in November 2024 and pray with the community. We continue to support individuals within the Suez region trying to make a difference for the poor in the community, regardless of their religion or background.

Send:

Sharon Anson was contacted this year to ask whether we would be willing to help in a new way. There are many (female) prisoners being released back into UK society with nothing and not a lot of hope. Since November 2024 we have been providing an essentials and goody bag to these ladies leaving Send prison in Surrey. Around 10 bags are distributed on a monthly basis and have been well received by the ex-prisoners and prison warders alike.

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:

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.

One of our key UK people was diagnosed with serious illness in March 2025. This has affected Grassroots in many ways. We were unable to visit Kyrgyzstan in May 2025 and we’ve needed to readjust other trips and some of our administration with trustees and others stepping up to some extent. Our partners around the world and the UK have been so supportive in prayer and other ways, we are so grateful to be partners with them at this time.

Page 4

THE GRASSROOTS TRUST TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH APRIL 2025

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 £55,571, this is just the second time in the last 6 years we have finished with a surplus (if you discount the fact that the UK government sped up the process of gift aid claims last year). Sterling has been strong through the year and whilst we promise to send the entirety of sponsorship money to support children, many of our other commitments are based on the local currency and this has meant we have sent less in some transfers. The trustees have discussed our surplus and we are working hard to find the right places to support. We do not want to waste the resources the given to us simply as we have a surplus this year.

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. 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 between 33% and 50% of our turnover in our unrestricted funds, as our reserves. This was a decision made in our trustees meeting in March 2025 and we aim to review this policy, along with our other important policies at least every 3 years. 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: 23.8.25

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 2025, 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

C Pardoe FCA Chartered Accountant 37 Fraser Close Chelmsford Essex CM 2 0TD Date: 26.8.25

Page 6

THE GRASSROOTS TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2025

Unrestricted Restricted TOTAL FUNDS
Funds Funds 2025 2024
Notes £ £ £ £
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 2 187,837 289,957 477,794 463,865
Activities for generating funds 3 626 - 626 867
Income from investments 4 7,582 - 7,582 6,051
_____ ______
TOTAL INCOMING RESOURCES 196,045 289,957 486,002 470,783
_____ ______
RESOURCES EXPENDED
Charitable Activities 5 155,304 274,125 429,429 446,122
Governance Costs 6 1,122 - 1,122 900
_____ ______
TOTAL RESOURCES EXPENDED 156,426 274,125 430,551 447,022
_____ ______
NET MOVEMENT IN FUNDS 39,619 15,832 55,451 23,761
BEFORE TRANSFERS
Transfers (1,500) 1,500 - -
____ _____
NET MOVEMENTS IN FUNDS 38,119 17,332 55,451 23,761
FOR THE YEAR
Balances brought forward
At 1st May 2024 146,801 129,132 275,933 252,028
Corrections - - 144
BALANCES CARRIED FORWARD _____ ______
At 30th April 2025 184,920 146,464 331,384 275,933
_____ ______

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

Page 7

THE GRASSROOTS TRUST

BALANCE SHEET – 30TH APRIL 2025

Notes 2025 2024
£ £ £ £
FIXED ASSETS 7 - -
CURRENT ASSETS
Cash at bank and in hand 332,404 276,833
Debtors 8 - -
______ ______
332,404 276,833
LIABILITIES
Amounts falling due within one year 9 1,020 900
___ ___
NET CURRENT ASSETS 331,384 275,933
______ ______
NET ASSETS 331,402 275,933
______ ______
FUNDS
Unrestricted 184,920 146,801
Restricted 146,464 129,132
______ ______
331,384 275,933
______ ______

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

M Price Chairman

Date of Approval: 23.8.25

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

Page 8

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2025

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 2025

(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 2025

(Continued)

2. VOLUNTARY INCOME

2. VOLUNTARY INCOME
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2025 2024
£ £ £ £
Gifts and donations 141,367 272,924 414,291 354,435
Gift Aid 46,470 15,033 61,503 109,430
Legacies and bequests - 2,000 2,000 -
_______ ______
Total Voluntary Income 187,837 289,957 477,794 463,865

3. ACTIVITIES FOR THE GENERATION OF FUNDS:

Funds generated by:
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2025 2024
£ £ £ £
Merchandise 626 - 626 867
_____ ____
4. INCOME FROM INVESTMENTS
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2025 2024
£ £ £ £
Bank interest 7,582 - 7,582 6,051
_____ ____

Page 11

THE GRASSROOTS TRUST

NOTES TO THE FINANCIAL STATEMENTS – 30TH APRIL 2025

5. CHARITABLE ACTIVITIES

. CHARITABLE ACTIVITIES
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2025 2024
£ £
Grants and gifts to individuals 41,419 257,072 298,491 309,451
Grants and gifts to institutions and charities 8,880 10,185 19,075 18,421
Payroll 82,816 1,840 84,656 85,751
Travelling 13,845 3,390 17,235 22,369
Small equipment and repairs 2,072 146 2,218 2,092
Printing, postage & stationery 1,778 84 1,862 2,036
Insurance 3,333 - 3,333 3,310
Professional fees 52 - 52 123
Telephone and utilities - - - -
Bank charges 1,099 1,408 2,507 2,569
Depreciation - - - -
________ ______
155,304 274,125 429,429 446,122
________ ______
6. GOVERNANCE COSTS
Independent review 1,120 - 1,120 900
________ ______
TOTAL RESOURCES USED 156,426 274,125 430,551 447,022
________ ______

The number of employees at the end of the year was 4 (2024: 4) No employee received more than £50,000 in emoluments during the year (2024: Nil)

Trustee remuneration and expenses:

No trustees were remunerated during the year.

Related party transactions:

£3,056.70 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 2025

(Continued)

7. FIXED ASSETS

None

8 . DEBTORS:
None
9 . CREDITORS:
amounts falling due within one year
Accruals
2025
£
-

2025
£
1,020
2024
£
-

2024
£
900

Page 13

THE GRASSROOTS TRUST

RESTRICTED FUNDS YEAR ENDED 30TH APRIL 2025

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 30.4.24
Balances at 30.4.25
TANZANIA
£
158,271
-
_
158,271
_
143,121
7,923
-
2,222
-
47
149
_
153,462
_
4,809
-
_
4,809
39,516
_

44,325
___
KENYA
£
24,710
-
_
24,709
_
21,861
1,200
-
-
-
7
77
_
23,145
_
1,564
-
_
1,564
31,244
_
32,808
____
ROMANIA
£
27,451
-
___
27,451
__
23,632
962
575
-
-
10
13
_
25,191
_
2,260
-
_
2,260
28,910
_
31,170
____
INDIA
OTHER
FUNDS
£
£
47.332
32,194
-
-
__
47,332
32,194
__

46,845
21,613
-
100
1,265
-
975
193
146
-
7
13
1,127
42
__
50,365
21,962
__

(3,033)
10,232
-
1,500
__
(3,033)
11,732
18,114
11,348
__

15,081
23,480
____
TOTAL
£
289,957
-
__
289,957
_
257,072
10,185
1,840
3,390
146
84
1,408

274,125

15,832
1,500
__
17,332
129,132
__
146,464
____

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:


Latvia
U.S.A
Australia
Hungary
Germany
Romania
Greece
Tanzania
Spain
Netherlands
Canada
France
Japan
Denmark
TOTAL FROM OVERSEAS
£
2,743
1,987
940
829
716
204
161
136
126
88
44
44
44
42
8,104

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 189,137
India 47,964
Romania 27,047
Kenya 23,341
Zambia 17,652
Egypt 10,319
Kyrgyzstan 3,418
Malawi 2,400
Peru 950
___
TOTAL SPENT OVERSEAS 322,228
___