CHARITY NUMBER: 1064838 ## CATRIONA HARGREAVES CHARITABLE TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 CATRIONA HARGREAVES CHARITABLE TRUST |**Contents**|**Page**| |---|---| |Legal and Administrative Information|1| |Report of the Trustees|2 to 7| |Report of the Independent Examiner|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Notes forming part of the Financial Statements|11 to 13| CATRIONA HARGREAVES CHARITABLE TRUST ## LEGAL AND ADMINISTRATIVE DETAILS ## FOR THE YEAR ENDED 5 APRIL 2024 The Catriona Hargreaves Charitable Trust is constituted by Deed of Trust and is a registered charity No 1064838. ## TRUSTEES Trustees during the year: Mrs M Barrett Mrs D Bride (Chairman) Mrs T Dobing (Secretary) Fr P Kish Mr B Lerwill Mr J R Owens Mrs C A Stanford Mr P Stevens ## REGISTERED OFFICE Brandenbury Oast Collier Street Tonbridge Kent TN12 9RH ## REGISTERED NUMBER 1064838 ## INDEPENDENT EXAMINER T Lane Director in M N Jenks & Co Limited Chartered Accountants 72 Commercial Road Paddock Wood Tonbridge Kent TN12 6DP ## BANKERS National Westminster bank plc Maidstone 3 High Street Maidstone Kent ME14 1XU 1 CATRIONA HARGREAVES CHARITABLE TRUST ## TRUSTEES' REPORT ## FOR THE YEAR ENDED 5 APRIL 2024 The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 5 April 2024. Legal and administrative information set out on page 1 forms part of this report. ## RECRUITMENT AND APPOINTMENT OF TRUSTEES In selecting persons to be appointed trustees, the trustees take into account the benefits of appointing a person who through residence, occupation, employment or otherwise has special knowledge of the area of benefit or who is otherwise able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objects or the management of the trust. In 2023/24 we made no changes to our group of trustees. ## OBJECTIVES AND ACTIVITIES The main object of the Trust is to provide small grants which make a big difference to alleviate suffering from chronic disease and poverty, to people who would otherwise not receive that relief. During the year the Trust has continued to receive donations and to distribute them to the causes commensurate with the aims. The trustees have had due regard to guidance published by the Charities Commission on public benefit in deciding what activities the Charity should undertake. During the year the Trust has continued to receive donations and to distribute them to the causes for which it was set up thus meeting the public benefit requirement. ## PUBLIC BENEFIT The Trustees have had due regard for the Charity Commission’s Public Benefit guidance. ## ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW During the year 6 April 2023 to 5 April 2024, the Catriona Hargreaves Charitable Trust donated **£36,540** to the following causes: |Date|Organisation|Project Description|Our
Reference|Grant
Given| |---|---|---|---|---| |May 2023|Society for
Community
Development
Project (SCDP)|Tamilnadu, India
Turkey rearing to create a sustainable income to
support them to meet medical costs of palliative
care for 25 women affected by HIV in two villages
of Attur Block of Salem District.
The women were trained in animal husbandry, &
supported to breed the turkeys & to use & sell the
meat & eggs. This enabled them to earn a
sustainable living to support their 75 children &
family members to access nutrition & ongoing
medical care.|230302|£2,000| 2 ## CATRIONA HARGREAVES CHARITABLE TRUST ## TRUSTEES' REPORT ## FOR THE YEAR ENDED 5 APRIL 2024 |Date|Organisation|Project Description|Our
Reference|Grant
Given| |---|---|---|---|---| |May 2023|Sahara Advocates
of Change|Loho Basic Schools, Duong Basic Schools and
Duong Community, Nadowli-Kaleo District, Upper
West Region, Ghana
Project providing materials and teaching 257 girls
to sew their own reusable sanitary products, and
to promote them remaining in education. The
group also learnt sexual hygiene management and
sexual reproductive health and rights.|230308|£1,500| |May 2023|LEPRA- Leprosy
Charity|India
Support for our trusted partners who meet the
needs of people affected by leprosy through
prevention, diagnosis, disability aids and mental
health support.||£2,000| |June
2023|Skilling for Rural
Communities
(SRUCO)|Bwatale Community Hospital
Uganda
In June 2023, SRUCO worked with their local
community to instal two 10,000 litre water tanks for
the hospital. The grant from CHCT paid for the
tanks, rain gutter, gutter clips, sand, stones, and
cement. Bricks and labour were provided by
volunteers in the community.|230304|£1,500| |Sept 2023|Centre for
Community
Development
(CENCUDER)|Cameroon
Installation of a solar power plant at the Barmin
health clinic to improve the care that can be
provided. Until then, this clinic had no reliable
electricity supply nor generator, and in rural areas
like Barmin, about 21% of households have
access to electricity.|230601|£2,700| |Sept 2023|Youth and Women
for Social
Empowerment
(YWSOEE)|Wakiso District, Uganda
Support for a community based organisation in
Nkonkonjeru cell, Kyengera town council, to
construct a pit latrine at Aspire High School. The
project enabled a wing of latrines for girls, and a
second one for boys, including incineration for
menstrual waste.
Until the project was complete, the school lacked
sufficient latrines meaning that boys and girls were
using the same facilities, which lacked any doors
or privacy, and was at risk of physically collapsing.
Rather than use latrines, children were relieving
themselves on open land, contributing to poor
hygiene and risks of typhoid, cholera, and
dysentery.|230605|£1,700| 3 CATRIONA HARGREAVES CHARITABLE TRUST ## TRUSTEES' REPORT ## FOR THE YEAR ENDED 5 APRIL 2024 |Oct 2023|Sahara Advocates
of Change|4 schools in Upper West region, Ghana.
Project providing materials and teaching 400 girls
and 93 teachers to sew reusable sanitary
products, and to promote them remaining in
education. The group also learnt sexual hygiene
management and sexual reproductive health and
rights.|230902|£2,000| |---|---|---|---|---| |Nov 2023|Youth & Women
Initiative for
Sustainable
Development
(YWISD)|Kampala, Uganda
Installation of a solar power system for Bulaga
Community Hospital. The hospital chosen for the
project serves 5 villages with nearly 37,000
people, with 26,000 of them being women and
girls. Prior to the solar installation, the hospital had
no access to electricity, and this seriously
undermined the services available during
difficulties, and especially at night. This solvable
problem had been resulting in the tragic death of
25-40 babies and 20-35 pregnant women each
year.|230903|£1,600| |Dec 2023|Sisters of
Immaculate Heart
of Mary|Village in Isiolo, Nairobi, Kenya
Replacement of a 10,000-litre water tank brought
down in storms.|231101|£1,800| |Dec 2023|The Mustard Seed
Project|Kenya
Grant given during ‘the Big Give’ who pledged to
double our grant.
In 2022, Kenya’s government said that all 12–14-
year-olds had to leave primary school and go to
secondary school, but there were no new schools
or classrooms to accommodate them. The
government then revised their decision, saying
that some primary schools could keep their 12- to
15-year-olds if they could provide a Junior
Secondary School section. Mustard Seed
fundraised to provide a feeding programme for
their poorest students, and to ensure their school
meets government requirements, including
providing a playground.||£2,040| |Dec 2023|Concord Trust|Tamilnadu, India
To dig a bore hole in Kil Kalpattu Village, where
locals had been on a hunger strike, demanding
drinking water.|231003|£2,000| |Jan 2024|Grameenavikasa
Seva Sangam|Thippalur Village, Andhra Pradesh, India
To provide a tailoring training programme for Dalit
women who are reportedly the most oppressed
group, and face a ‘triple burden’ of gender bias,
caste discrimination and economic deprivation.
They are often displaced and pushed into forced
and/or bonded slavery including prostitution and
trafficking.|230603|£2,000| 4 ## CATRIONA HARGREAVES CHARITABLE TRUST ## TRUSTEES' REPORT ## FOR THE YEAR ENDED 5 APRIL 2024 |Jan 2024|Rwenzori United
Group|Kasese District
Kampala, Uganda
Project providing materials and teaching girls to
sew reusable sanitary products.|231004|£2,000| |---|---|---|---|---| |Jan 2024|Divine Relief Aid
Outreach
Organization|Northern Malawi
Clean Water for Chipunga Village
The community group obtained almost £500 from
their local community, as well as local
contributions to labour, security, and materials.
The project attracted a donation from the
American Embassy to build a reservoir, enabling
the installation of a piped water system, which will
reduce the shortfall of water in times of drought,
and enabling filtration to ensure the water is clean.|230901|£3,000| |Jan 2024|Jacaranda UK
Foundation|Malawi
Physiotherapy to aid disabled orphans in the
Jacaranda School for Orphans.|231105|£1,000| |Jan 2024|Foundation for
Development R.A.
FIDRA|Alidi, Uganda
To implement a Tuberculosis (TB) community test
and treat satellite clinic in Uganda, where TB is a
leading cause of death after malaria. It is still very
difficult to find those suffering with it, and because
of their severe social stigmatization, sufferers
continue to hide away, living by themselves in
remote huts or at the back of family yards.
Ugandan hospitals screening and treating TB is
counted on one hand, and most victims either do
not know they exist or cannot afford to get to them.|240101|£2,000| |Jan 2024|S.D.K.F.|Kampala, Uganda
Purchasing of a year of food items (maize flour,
beans) for orphans and impoverished school
children at Divine Academy Junior and Nursery
school. The school services the slums in Kampala,
providing over 164 meals each day.|240102|£2,000| |Feb 2024|Skilling for Rural
Communities|Kampala, Uganda
To construct a deep water well for 4 villages,
serving 3500 women and children, with clean
water and sanitation.|240201|£1,700| |Feb 2024|Darudefo Charcoal
Fuel Project|Kasanga B Village, Kasese, Uganda
This grant helped the group to start a scheme for
compressing recycled agro-waste (including
paper, cardboard, and organic waste) into
smokeless charcoal briquette or pellet fuel. This
would overcome women with HIV/AIDS and their
families having no sustainable source of fuel for
cooking. This would also be an income generating
activity for the women.|231203|£2,000| |**TOTAL GRANTS GIVEN**|||**£ 36,540**|| 5 CATRIONA HARGREAVES CHARITABLE TRUST ## TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2024 ## RESERVES POLICY We as Trustees do not feel we need to reserve money in the account as we do not have any overheads. Our policy is to spend the money as we see fit on deserving causes that fit our criteria. ## RISK REVIEW The Trustees have conducted their own review of the major risks to which the Charity is exposed and systems have been established to mitigate those risks. The procedures are periodically reviewed to ensure that they still meet the needs of the Charity. 6 CATRIONA HARGREAVES CHARITABLE TRUST ## TRUSTEES' REPORT ## FOR THE YEAR ENDED 5 APRIL 2024 ## STATEMENT OF TRUSTEES RESPONSIBILITIES Charity Law requires the Trustees to prepare in respect of each financial year of the Charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Secretary of State. In preparing those financial statements the Trustees are required to: - a) Select suitable accounting policies and then apply them consistently; - b) Make judgements and estimates that are reasonable and prudent; - c) State whether the policies adopted are in accordance with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; - d) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. Signed on behalf of the Board of Trustees: I approve these accounts and confirm that I have made available all relevant records and information for their preparation. APPROVED: MRS D BRIDE Dated: 20 November 2024 7 REPORT OF THE INDEPENDENT EXAMINER ## TO THE TRUSTEES OF CATRIONA HARGREAVES CHARITABLE TRUST I have reported on the financial statements for the year ended 5 April 2024 set out on pages 9 to 13 which have been prepared under the historical cost convention and the accounting policies set out on page 11. ## RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT 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 section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 145 of the 2011 Act); - to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention. ## BASIS OF INDEPENDENT EXAMINERS' REPORT My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. ## INDEPENDENT EXAMINERS' STATEMENT In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with s130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met, or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 20 November 2024 72 Commercial Road Paddock Wood, Tonbridge, Kent T Lane Director in M N Jenks & Co Limited Chartered Accountants 8 CATRIONA HARGREAVES CHARITABLE TRUST ## STATEMENT OF FINANCIAL ACTIVITIES ## FOR THE YEAR ENDED 5 APRIL 2024 |Income
Donations and Legacies:
Donations and Gifts
Legacies
Investment Income - Bank (UK)
Income from Other Trading Activities
Fundraising Income
Total Incoming Resources
Expenditure
Expenditure on Charitable Activities
Total Resources Expended (Note 2)
Net Income (Expenditure) for the Year
Reconciliation of Funds:
Fund balances brought forward at 6 April 2023
Fund balances carried forward at 5 April 2024|Unrestricted
Funds
2024

£
27,640
10,050
37,690
311
2,163
40,164
36,102
36,102
4,062
27,018
£ 31,080|Restricted
Funds
2024
£
1,200
-
1,200
-
-
1,200
1,200
1,200
-
-
£ -
£|Total
Funds
2024
£
28,840
10,050
38,890
311
2,163
41,364
37,302
37,302
4,062
27,018
31,080
£||Total
Fund
2023
£
13,662
-
13,662
40
58
13,760
15,173
15,173
(1,413)
28,431
27,018| |---|---|---|---|---|---| ||||||| ||||||| ||||||| |||£|||| ||||||| ||||||| The notes set out on pages 11 to 13 form an integral part of these financial statements. 9 CATRIONA HARGREAVES CHARITABLE TRUST CHARITY NUMBER: 1064838 ## BALANCE SHEET ## 5 APRIL 2024 |CURRENT ASSETS
Debtors
Cash at Bank and in Hand
Liabilities: Amounts falling due within
one year - Other Creditors
NET ASSETS
CAPITAL AND RESERVES
Unrestricted Fund (page 9)
Restricted Funds (page 9)
Total Funds|Notes
2024
2023
£
£
4
1,398
1,873
30,138
26,002
31,536
27,875
(456)
(857)
£ 31,080
£ 27,018
31,080
27,018
-
-
£ 31,080
£ 27,018| |---|---| ## Signed on behalf of the Board of Trustees: We approve these accounts and confirm that we have made available all relevant records and information for their preparation. ## APPROVED: MRS M BARRETT ## APPROVED: MRS D BRIDE Statements were approved on: 20 November 2024 The notes set out on pages 11 to 13 form an integral part of these financial statements. 10 CATRIONA HARGREAVES CHARITABLE TRUST ## NOTES TO THE FINANCIAL STATEMENTS ## 5 APRIL 2024 ## 1 ACCOUNTING POLICIES The principal accounting policies adopted are as follows: ## (a) Basis of Accounting These financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity constitutes a public benefit entity as defined by FRS102. ## (b) Value Added Tax The Charity is not registered for VAT purposes and all costs are inclusive of VAT. ## (c) Resources Expended and Basis of Allocation of Costs - Expenditure is included when incurred. Donations payable are charged in the accounts when made. ## (d) Income Recognition Items of income are recognised and included in the accounts when all of the following criteria are met: - The Charity has entitlement to the funds; - any performance conditions attached to the item(s) of income have been met or are fully within the control of the Charity; - there is sufficient certainty that receipt of the income is considered probable; and - the amount can be measured reliably. For legacies, entitlement is taken as the earlier of: - the date on which the Charity is aware that probate has been granted; - the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made; or - when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. ## (e) Funds Accounting Funds held by the Trust are: _Unrestricted general funds_ - these are funds, which can be used in accordance with the charitable objects at the discretion of the Trustees. _Designated funds_ - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects. _Restricted funds_ - these are funds that can only be used for particular restricted purposes within the objects of the Trust. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 11 ## CATRIONA HARGREAVES CHARITABLE TRUST ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## 5 APRIL 2024 |2
3
4|TOTAL RESOURCES EXPENDED
2024
£
Grants made (Note 3)
36,540
Support Costs – Bank Charges
255
Support Costs – Printing
50
Independent Examiner's Fees (Governance)
457
£ 37,302
£
The Charity had no employees during the year.
GRANTS MADE TO INSTITUTIONS
Grants were made as follows:
Skilling for Rural Communities, Uganda
3,200
SDKF Uganda
2,000
Bombay Leprosy Project
-
Society for Community Development Project
2,000
Wamba Community Trust Kenya
-
Sisters of the Immaculate Heart Kenya
1,800
FIDRA Uganda
2,000
Mustard Seed Kenya
2,040
Cencuder Cameroon
2,700
Sahara Advocates of Change Ghana
3,500
Concord Trust
2,000
Women and Child Development Trust - India
-
LEPRA Leprosy Charity
2,000
ALALA Water Well Tanzania
-
Youth and Women for Social Empowerment
1,700
Youth and Women Initiative for Sustainable Development
1,600
Grameenavikasa Seva Sangam, India
2,000
Rwenzori United Group, Uganda
2,000
Divine Relief Aid, Northern Malawi
3,000
Jacaranda UK
1,000
Darudefo, Uganda
2,000
£ 36,540
£
DEBTORS
Income Tax Recoverable
1,398
Other Debtors
-
£ 1,398|2023
£
14,600
90
45
438
15,173
-
2,000
2,000
-
1,000
-
2,000
1,000
-
500
2,000
2,000
-
2,100
-
-
-
-
-
-
-
14,600
1,873
-
£ 1,873| |---|---|---| 12 CATRIONA HARGREAVES CHARITABLE TRUST ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## 5 APRIL 2024 ## 5 TRUSTEES' EXPENSES No remuneration was paid, and no expenses were reimbursed, to Trustees during the year. |6|MOVEMENT IN
FUNDS
General Funds
Unrestricted Funds||Balance at
06.04.2023
£
27,018
-|Incoming
Resources
£
40,164
1,200|
Expenditure
£
(36,102)
(1,200)|Transfers
£
( - )
( - )|Balance at
05.04.2024
£
31,080
-
£ 31,080| |---|---|---|---|---|---|---|---| ||||£ 27,018|£ 41,364
|£ (37,302)
|£ ( - )
|| No designated Funds have been set aside by the Trustees. ## 8 CAPITAL COMMITMENTS At 5 April 2024 there were commitments totalling £Nil (2023 - £Nil) to other charities. 13