CharKty registration number 1073795
MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

MISSIONAIUES OF CHARITY OF MOTHER TERESA OF CALcITfTA
TRUST
LEGALAND ADMINISTRATIVE INFORMATION
Trnstees
Sr M Imelda
SrAncilla Mari¢
Sr M Mariani
Sr H Incs
(Appoinied I l June 2023)
(Ap￿t￿ted 7 November 20231
Charity Thumbtr
1073795
Fri￿cIpal address
177 Brdvington Ro
London
W9 3AR
Awditor
Richard Place l￿b50n Serviccs Limiicd
Ground Floor
1- 7 Station Ro
Crdwl¢y
West Swex
RHIO IHr

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
cowrENTS
Pgge
Trustees, re￿rt
Statement of trustees, reS￿nsIbilItieS
Independent auditoffs rep)rt
St&ement of financial Èctiviti&s
10- li
Balance sheet
12
Ststement of c&qh flows
13
Noles to the financiat statemcnts
14-22

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
TRUSTEES, REPORT
FOR THE YE4R ENDED 31 DECEMBER 2023
The ITr￿¢¢5 pr¢5ent their annual rep)rt a)d finaJJcial stat¢rnents for the Y￿ ended 31 December 2023.
The financiat statements hav¢ been prepared in accordance with the aGcounting w)licAes set out in note I to the financia]
ststements ond comply with thc charity's deetl the Charities A￿ 2011 and 'Accounling and Reporting by Charities:
StateEnent of Recomrnended Practice applicable to tharlties preparing their accounts in accordance with th¢ Financi
Reporttng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l JanuRry 2019).
Objectives and xetivitits
The main objects of the charity ar¢:
l. The relÉef of poverty.
2. Where applicable. the advancement of reltEiO
3. The advan¢ement of education.
4. The relief of the old and sicL
5. General Ch￿l￿ble work ivherever such work is oeeded throughout the world.
The Chartty undertakes various activities to achieve its main objectives:
- The relief of povety through 50up kitchens. hostels for homeless men and wom¢n, ntght soup runs. gro¢erie$
provided for faJnilies every we¢L distribution of clothing and toilctries.
- WheTe applicable. the advancement of Tcligion through catechdic21 progr¥mm¢s for children and adults.
- The relief of the old and the sick through visits at hnme and to hospits]s.
- CFeneral charitsble WOTL such a4 summer schemes for children and youth clubs and visits kn families.
Public bellefrt
We have referyed to the guidelines In the ChaTity Commission's gener￿ guidan¢e on Public Benefit when
reviewing our aims and objcctives in planning our firture aetiViti¢s. In particular. the trustees consider how
pla[￿ed activities will contribute to the aim5 and obje¢tives they have seL
page I

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YE4R EIVDED 31 DECEMBER 2023
AchieVeMe￿ts and perforniaDC¢
The Sisters are increasingly working wÉth refugees.
tn addition. monie5 have been sent either via the European main office in Rome or Via India to supwjrt overso8
projects in Asi& AfrÉc& South Ameri￿ and Eastern Europe. This monty ts used in:
- medical dispenwtes. mobile clintcs and Icpm5ariums:
- hom¢3 for the dytJJ& urphanages. home5 and hostcls for the homcles& fe&Jing e£ntr¢s and soup kitcheng;
- slum schools. typing and gu+'ing cla55es.
The charity does not undertake any fundraising acttvities.
To better explain the activttics ofthe Chartty. herewith are the statiSti¢5 of our activities for 2023:
- dry ntliong dtgtributed to fomiliu and iJidÈviduaTs In need (l J brdnch houses)." 1357 Tations
- mea]s served in the soup kit¢hen (9 branch house51: 58.213 rneaIs
- mealslsnacks Served on the Street or at the door." 569 mekls
- Hostel$ for homeless menlwomen (5 brdnch houses)
- persons admitted durtng the year.. 372 Fersons
- persons discharged during the year.. 351 Fwons
- persons at preseni st4ying with ils-. 69 persotL*
The Sisters organised a number of Othings for familTes. childreJL the elderly the home1¢￿ and also caEried
out many social visits during the year=
family visiting.. 958 families
shut-ins Ytsiting- 10?8 persoAS
- a nursing hornes: 198 persons
?-1 hospitals= 114 patients
- 2 Prison.. 405 Person
- streetslpark visiting.. 880 persons
- monetary relief givcn.. 333 persons
Pre
aration for the recc
tion of the saffimcnts
- Baptism= 10 p¢rsons
- Confession.. 257 person5
- First Holy Communion.. 78 p¢r50rk8
- Confirn]ation.' 16 persons
- First Confession= 8 I persons
-Anointing of the sick.. 4 person
The Sisters rdn a number of Catechism ¢entres throughout the year. 4 of those were for the Cgtechises of th¢
Good Shcpherd uiiended by 94 cMIdrw 10 sunday schools for children att¢nded by 148 thildren: 3 Public
schools attedned by 250 children and 5 Summer camps were attended by 19) childreD. ￿50 I Catechism for
adults were attended by 29 persons and 21 group pilgrimages M'ere anended by 1,150 persons.
The siste￿ continue their work for children aDd adults by:
- 3 rosary group5 for 40 m¢mb¢TS:
8 prayer group for 9? person5-
- 2 bible study groups for 47 persons"
14 retreat group for 610 persons"
- 5 adordtion groups for 40 persons;
- 4 groups of Holy Mass for 99 pusons"
- Holy Comrnunion taken 10 the Sick and Housebound for 44 perso
- Consereation of familie$ to the sacred heart for 28 families"
- Families ¢onsecNed to the Imrnaculate HeartlDivinc Mercy for 169 perso
- Pilgrirn Statue of Our Lady brought to families and House Blessings for 376 fatnilies:
- Lay Missionaries of Charity and l Thirst Movement: 4 groups for 3) pe￿ID$
page ?

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
TRUSTEES, REPORT (CoNT￿￿D)
FOR THE TrEAR EIVDED 31 DECEMBER 2023
Southwark
This community haq a temwjrdry night sh¢lter for hom¢less men. They F¢gan to accommod&¢ up to 20 mcn
this year. They provide Nio meals a da) for the mej) as well &8 for their basic necessities. run a soup
kitchen three day5 a week providing 13.752 cooked meals. As well as take car¢ of the spiritua] needs of the p)or
Such as proving opportuntties for the reception of tbc sacrdmcnts and days of prayer. thcy go out vi*itins. They
visit familip.g. ghut-ing 2nd thosc in 1105vits￿ and the nursll￿ homes. The) a]so visii the tx)or/drug addicts in the
parks and provided rnonetary relief for 9 pcrsoD& visiting the families. they bring the Pilgrim Statue of
Mary.
This conm]unity runs a sollp kit¢hen two day5 a week prnv1di￿ 3.890 meals. As they do not a hostel they
ar¢ able to go Dut and do more visiting. A marn ap)stolate is providing the Pilgrim Ststue or Mary to families
being visited 11861. The Si.%t&rs pick up children aDd adults fur the Holy Ma$5 each week and bring Holy
Communion to the sick and elderly. Th¢y also teach Catechtsm in the lo￿ parish (55 ehildrenl a
5LtTnrner progrdTnme for the childrcn. The Sisters visit the ho5pitsI, familie& shut-ios and persons in the parL
They provide the opportunity for our poor pcople to take a bath and have a new set of clothes. This Ye￿ they
provided monetary relief for 24 peTsoDS. They pmvide thy rnt&ons throughout the year tt> those who come io the
Live
This communtty runs a hostel accommodating up to ten men at a ttme. They pmvide meals a dav and
for the b2sic needs of the residents. They also have a soup kitchen that provides a cooked meal to 3,494 persons.
The Sisters prepar¢ dry rdtions to 142 families and a rneavsnack to those who come to the door. They visit
hospitals. nursing homes. families and 5hut-ins. The Sisters teach C&echism to adu]ts and provide Good
Shepherd Catcch¢sis for chtldr¢n (39) throughout the year.
Fioalleial revie
The Statelnent of FinanciaI Activlties on page 10 shows net income of £1.088.849 (202?: net expenditure of
£72.807). A150 shown on page I l thc UK charity ha8 been able to contrfftbute £406.i71 {20a? _ £20.1)00) lo the
worldwide activittes of the Missionarics of Charity.
The Constitutions of the Order stste 'w¢ will depend on donatiotLS in cash or in kind and 'we wi]1 not worry
about tomorrow, but live the piesent moment intensely with complete tTUSt in C￿d,. Hen¢< frce reserves in
excess of immedi￿¢ needs are forw￿ to Rome on a six monthly basis.
The fErture plans for thc charity involve cwing oj) the good work. they are doing in the communÈtics that th¢y currently
serve.
page i

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2023
Strucknrel governance and m#Dage]nent
The ch￿lty controlled by its governing do¢umenL a deed of trusi and co￿￿ltuteS on unincorporated charity.
The trnst¢es who s¢rved duTing the year and up to the date of s]wt￿e ofthe financial statements w¢rc:
Sr M Lhanta]
Sr M Imelda
SrAncilla Marie
Sr Mary Siella
Sr M Mariani
(Resigned I l June ?023)
(ApW)1Dt￿ I l June 2023)
The ttppointments arc tu br conflnncd & the charity's Annua] Gencral Meeting. Changes in appointments may
taLe place either * a me¢ting of which minutes are taken or by the Regionai Sup¢rior Si￿1ng a forni of
appointment.
Risk mallagtmtnt
The trustees have examined the major strategic. business and operational risk5 which the chartty faceg. A fvll
risk rcgi5tci lJ<th Ixxn pmduced and Is teing reviewed annvally to ensure system5 are in pl&e lo mitigatr the
risks identified.
A major risk identified was the safety and security of the sisters in their work environm¢nL this has been
mitigated by means of carrying out full asse55ments of kneftciaTies before being accepted into hostels. The
charity also complies with Health and Safety Regulations and has local council checks carried out under its
Houses tn Multiple Occupation Licence.
The charity's accounting and recording procedu￿5 are dictated by its Mother House in Calcutta A Bursar
within each House is Th)mil￿ted and she is responsible for the day lo day nuthing of the charity together with
the Hous¢ Superior.
On l May 2000 the charity took over the assets and liabilitics of the charity 'Missionaries of Charity,,
registration number 262578 which ha5 sin¢e been removed from the Charity Commission register.
This charity is now mort commonly kJ￿￿n as th¢ 'Missionari¢s of Ckwity,.
The charity h&8 taken on the responsibility for aIl operations of another charity. 'Co-WOTkers of Mother Teresa,.
This ch￿lty was set up under a cotLstitirtion dated ?2 June 1999 but was removed from the Charity Cojnmission
register in 2000. when il caTn¢ under the management of this charity. All funds collected by them are sent direct
to the UK hcad office in Bravington Rood and are accounted for by this Ch￿ity amd are subject io the same
ruwjcial cnntrol.
The ￿￿e¢s, report was approved by the B0￿d of TnL£tees.
Srm Imeld
Tnjstee
Dated..

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
STATEMENT OF TRUSTEES, RESPONSIBILfTIES
FOR THE YE4R EIVDED 31 DECEMBER 2023
The trustees are responsible for Prep￿Ing the Trustees. Rew)rt and the financial statements in accordance with appli(xbl¢ law
and Untted Kingdom Accounting stand￿d$ (United Kingdom Generally AcceptedAccounting Prnctice).
The law applicable io charities in England and Wates requires th¢ Insiees to prepare fin8rAcia] statements for ¢ach financia] year
which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of Tesoure¢s
of the ¢harity for thatyear.
In prep￿ing these financial statements. the truste¢s arr required to:
- $el¢ct suitable ac¢ouniing ￿lIcIeS and then apply them consistent]y'
- observ¢ the methods and principles in th¢ Charities SORP.
. make judgcm¢nts and e￿lm￿¢S that are rea90nable and prudcni
- State whether applicable accounting staTthrts have been followe￿ subject to any material departLftt disclosed and explatn¢d
in the financia] SNements' and
- pr¢pare the fman¢ial statements on the going concern basis unless it ts inapwriate to Pffsume that the charity will continue
in operdtio
The trustces are regwnsible for keeping sufficient accounting records disclose with reasonable accury ￿ any time the
f]nancial position of the ch￿lty and cnable them to ensure that the financial statements comply with the Charities Act 2011. the
ChaTity IAccoLmts and Reports) Regulations 2008 and the provision5 of the trust deed. They are a]so responsible for
safeguarding the assets of the charity and hence for tsking re&8onabl¢ steps for the prevention and detection of fraud and other
irregul￿1tieS.
page i

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF MtSSIONARIES OF CHARITY OF MOTHER TERISA OF
CALCUTTA TRUST
Opinion
We have audited the fInancia] statem¢nts of Missionaries of Charity of Mother Te￿ of Calcutta Trust (the 'charity') for the
year ended 31 December 202) which comprtse the statement of fin￿la1 activities. th¢ balance sheeL the ststement of cash
flows and notes to the financihl staternen￿ includirkg significant accouMing policies. The financial reporting framework that
has be¢n applied in their prcparation is applicable law and United Kingdom A¢countinE Stsndards. including Financia]
Reporting Standard 102 The Financial Reporting Siothrd opplicubk ip? ihe UK and Republic of Ireland (United Kingdom
Genernlly AeceptedAccounting PTactic¢).
In our opiniorn the fnancial statements..
give a true and fair view of th- stafr of th¢ chtirity's affairs &8 at 31 December 2023 and of its incoming re50urce5 aod
application of resource5: foT the year then ended;
have been properly prcpar¢d in wjrdance with United Kingdom Genern]lyAccepted ACco￿]ng Practice. and
have been prepared in accorda21¢e with the requtrements of the CharitiesA¢t 2011.
Basis for opinion
We conducted ow audit in accordancc with Intcrnationa] Standards on Auditing (UK) (ISAS (UK)) applicable law. Our
resptrnsibilities under those standards Bre further describ¢d in the Auditor's respoTuibilities for ihe oudil tsf the finoncial
siatements section of our repoTL We att inderthdent of the charity in accordance with the ¢thical requirementg that are relevant
to our audit of the f2nancial stsi-ments in the UL Incl￿ding the FRC s Ethical Standard. and we h&Ye fu]fJlled our other ethical
reswnyibiliries in accordance with these reqU1￿Ments. Wc believe that th¢ audtt e￿idenCe we have obtained is 5uffi¢ient md
appropriate to provide a b&sis for our opinio
Couclusions relating to going conce
In auditing thc financial statements. we have concluded the Lty¢ of the going c{Jr￿ basis of accounting in the
PTepar•tion of thc financial statements is appropriat
Based on the work we have perftsrnied. we have not identified any rnateri￿ uncertainties Telating to evenis or conditions that.
individually or collectively. may ¢ast si￿[fiCant doubt on the charity's ability to C4)nlinue as a gotng concern foI a period of at
least twelve months frorn wh¢n the financial statements are authoriS￿l for issue.
0￿ responsibilities and the r¢sponsibAlities of the tnjstees with respect to going coneern are des¢Tibed in the r¢levant se¢tion5
f this reporL
Other informatio
The other inforn]ation comprises th¢ Inforni￿lOn included in th¢ annual re[￿ othcr than thc financia] statements and our
auditoy's rewrt thereon. The trustees ￿ resw)n5ible for thc other tnforn]ation contsined within the antLua] report. Our opinion
on the financia] statements di>es Jx>t cover the other infomation and we do not express any forni of assurance conclusion
theyeon. Our responsibility is to read the other infomiation and in (k)ing so, con5id¢r whcthu the other infomiation is
rnaterially inconsistcnt with the financiat statements or our knowledge obtiined in the course of the aLTdit, or otherwise appe8Js
to be rnateriallv misstst¢d. If we identify such material ineonsistencics or appamjt mater1￿ m?S$lateEnents. we ue r4uir¢d to
determine whether this gives rise tts a ￿￿ter[& mi55latement in the fmanciat statrments themselves. If. based on the work we
hav¢ perfonned, we conclude that thete is amatcrta] misstsiement of this othu inforniation. we are required to report facL
We have wthing to rq)ort in thTS re￿d.
matte￿ on which we are required to report by exceptioll
W¢ have nothing to report in r¢spect of the follow'ing matters in relation ￿ whtch the Charities (A￿OUnts and Reports)
Regulatickns 2008 require us lo report tts you if. in our opinion..
the inforniation given in the finaJ]cial ststements is inconsistent Èn any mateTial Tespect WTth the tntstces. report: or
sutTic2ent accounting records have not been kepl: or
the financial statements not in agr¢ement with the accounting records: or
we have not rece2ved the informatton and ¢xplanations wc require foT our audiL
page 6

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES 0FMISSIONAR￿s OF CHARITY OF MOTHER TERESA OF
CALCUTTA TRUST
Resptynsibilitits of trnstees
As explained more fijlly in the ststement of t￿￿, rcsponsibilities. the trustees are reswnsible for the preparation of the
financial statemenls and for being S&isfied that they give a true and fair view. and for such intemal control as the trustees
determine is necessary to enable the preparaiion of financiat Statements that are fre¢ from materia] misstatcmenL whether due to
fraud or error. In preparing the financiai stktements. the tnMe¢s are re￿￿￿n￿]b]e for assessins thc chaJJty'J ¢ibility io contmue &
a 8¢Jin8 iL)llLern. diselosm& &8 applTcable. matter5 related to going Gonccm and using the going concern basis of accounting
unless the trustees ¢itheT intend to ceasc OP¢Taiions. orhave no realistic alternative but to do so.
Auditor's responsibilities for the Audit •f the fjnancial ststemeuts
We hAve been appointed &s auditor under section 144 of the Charitie5 Act 2011 and rew)rt in aC￿rdance with the Act and
relevant regulations made or having effect thereund¢r.
Our objective5 are to obtain reawnable a5SLtr¥J)ce aFx)ut whether the fEnancial st&cments as a whole are free from material
misstatem¢nt. whether due to fraud or ern)r. and to issue an auditovs rew)rt that includcs our opinion. Reasonable assurance is a
high level of a8surance but is not a gu8rnt¢e that an audit conducted in at￿rda1)e2 with ISA5 (UK) will always detect a
material misstatement when it exists. Misstatements can ￿lse from frdud or crKor and are Considered materiat if. individually or
in the aggregate. they ¢ould reawnably b¢ exp¢cted to influence the economic decisions of users tsken on the basis of these
financiat staternents.
Irregularities. including frauiL are instrnces of non-compliancc with laws and regul*ions. The objectives of our audit ￿e to
obtain sufficient appropriate audit cvidence regarding compliance with laws and rcgulations that have a direct effect on the
deterniination of material amounts and disclosures in the fujancaai ststanents. to perform audit PTocedures io hclp identify
instances of non<ompliance with other laws and regulations that may have a materia] effect on the financiat .£tstp.rnents. 2nd to
respond appropriately to id¢ntified or suspcctfX] tLlTrll-complian¢e with laws and regulalions identified durtng the audTL
In relation lo fraud. the Obje￿]veS of our audit arc to identifv and assess the risk of matertal misstatemeni of the financial
ststements due io fraud. to obtain sufficienl appropriate audil eyidcnce ￿83rdIng the assessed risks of material misststements
due to fraud through designing and iMplem￿ting appropriate res￿)nseS and to respond appropriately to fraud OT suspected
fraud identified duTing th¢ audiL
However it is the primary responsibtlity of ]nanagemenL with th¢ ovez5igbt of those ¢harg¢d witb governanc< to ensure that the
entity's opemions are cOndu￿ed in accordanc¢ with the provisions of laws and r¢gulattons and for the prevention and detection
of fraud.
In identifying and assessing the risks of material misststemcni in respect of irregulariiies: including fraud. the audit engagement
team made enquiries of managemenc and those charged with governanc< regarding th¢ procedures relating to identifyin&
evaluating and complying wit￿.
laws and regulations whether th¢y were &w￿e of any instances of non-compltance"
dete¢ting and responding to the risks of I￿￿d and whether thry have knowledge of any actt]aI, suspecfrd or alleged
fraud:
the intcrnai controls established to mitigate risks related to fraud or non-compliance with laws and regulations:
As a r¢sult of these procedures we consider the rn0￿ significaut laws and regulatiOll5 that havc a direct impa¢t on the financial
statements are FRS 102. Charities Act 2011 and the Charities State￿ent of Reconunended Practice. We performed audit
procedures to detect non-complignce, which mav bavc a material impact on the financial staternents. These included reviewing
financial statemeni disclosures and ¢valualing advice received from external advisoES. There were no Significant laws and
regulations we deemed as having an indirect impact on the finan¢iaJ statem¢nts.
page 7

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MISSIO.NARIES OF CHARITY OF MOTHER TERESA OF
CALCUTTA TRUST
The audil engagcment teaTn identified the risk of management override of contro15 as the area where the financial statements
were most susceptible to materi2] missratement du¢ TO fraud Audit procedures p¢rfoThned included but were not limited to
testing manual joumaI entries aEEd oth¢r adjusimcnts ond evaluating the rationatc itt reknion to any si￿]rICan¢ unusua]
transactions and tra[￿CtIonS erLtered into olltside of the norn]aI course of busines&
As a I￿ge portion of income is received through Icga¢ies. the audit engagem¢nt leam have highlighted complet¢ness of income
ag an arca of SI￿1r7Cant risk Audit procedure5 perfom)td included but were not limiteLT to. agreeing the ba]ance in the accounts
compared to the l¢£acy amount as w the fina] documentatron.
A further description of our yesponsibilities is at?ilable on the Financial Reporting Council's websit¢ ai.. httpsjlwww.frc.o￿.Ukl
auditorsresponsibilities. This description fomis part of our audil0rf5 re￿)TL
Other matter5
Your attention is drawn to th¢ fact that the charity has preFared financiat stat¢ments in a£cordan¢e with "Accounting and
Reporting by Charities: Siatetnent of Recottunended practi￿ applicablc to charities preptiring thetr accounts in accordance with
the Financia] Rworting Standard applicable in the UK and Republic of I￿land (FRS 102)" (as amended) in preference to the
Accounting and Re[￿rtIng by Charities." Statem¢nt of Rccommended Prdctice 2ssued on l Apyil 2005 whi¢h is referred to in the
extsnt regulations but hag now been withdrawn.
Thig has been done in order for the financiat statements to provide a and fair view in accordan¢e with cutrent Genern]ly
A¢eeptcd Accounting Practic
page 8

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MtSSIONARIES OF CHARITY OF MOTHER TERESA OF
CALcirrTA TRUST
Use of our report
This report is made solely to the charity"s trustees. as a body. in accoTdance with part 4 of the Charities (Accounts and Reports)
Regulations 2008. Our audit worL- has becn undertaken so that we might state to the charttys trustee5 thos¢ matters we are
required to stste to them in an audiloFs rewrt and for no otherpu4)ose. To the ￿lIest ext¢nt pern]itted by law. we do not accept
or assume r¢sponsibility to anJ'on¢ other than th¢ charity and the ¢harity"s trusttrs as a body. foT our audit worL for this r¢porL
or for the opinions we have fonned.
Ricbard P14ee Dobson Seryites LiDyitid
Ch*rtered AccDuDtants
StstutoryAuditor
Ground Floor
1- 7 Ststion Road
Crawley
West Susscx
RHIO IHT
Richard Place Dobson Services Limited are eligiTr)le for appoinknu)t as auditor of the ¢harity by virtu¢ of its eligibility for
appointment as auditor ofa ￿rnpany under section 1212 of the Companies Act 2006.
page 9

MISSIONARIES OF CHARTfY OF MOTHER TERESA OF CALCUTTA
TRUST
STATEMENT OF FINANCIALACTIvrrIES
INCLUDING INCOTrtE AND EXPENDITURE ACCOUNT
FOR THE YE4R ENDED 31 DECEMBER 2025
Current flnancial year
Uknrtstritted UDrestricted Restricted
fuDds
funds
nd5
general
2023
Totsl
T•tal
2023
2023
Notes
2023
2022
Intome from:
Donations and legacie5
Investrnenis
Other income
2.176.168
17.923
21.667
5.506
2.181,674
598.798
2.900
14,179
21,667
Totsl income
2,21i.758
5,)06
2,221,264
615.877
enditsre on:
Ch￿Ilable activitie5
Religious servi¢es
Overseas (JDnations
725.844
401,065
725.844
406,571
668,684
20.000
5506
Total charitable expenditure
j,1?6.￿}9
5.506
-131415
688,684
Net i4comel(expendithre) f•r the yearl
Net movement in funds
1.088.849
1.088.849
{72,807)
Fund baiarLces at l January 2023
1.087.455
4.486.943
5.574,398
5.647,20)
Fund ba14Dees at 31 De¢ember2023
2.176.304
4.486.943
6.663,247
5,i74.398
The statement of financial activities includes Ail sains and losses re¢ognised in the year.
The statem¢Thi of financial activities itL¢lude$ a]1 gains and losses Tccognised in th¢ year. All incojne and expendittsre derive
from continuing a￿1VItIes.
page 10

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
STATEIIIENT OF FINANCJALACTIVITIES (cowfINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YE4R ENDED 31 DECEMBER 2023
Prior finallcial year
Unrtstritted UnTrstrtrted Restricted
funds
fuDd5
funds
general
2022
Totsl
2022
2022
ltttome from
Dtsnations and legacies
Investments
Other income
No
2022
591.134
2.9(KJ
14.179
7.664
598,798
2.900
14.179
Total income
608213
7,664
615,877
enditure on:
Charitable actii'ities
Religious services
Overse&8 donations
668.684
12.336
668,684
20,000
7.664
Total charitable expendÉtu
681.020
7,664
688,684
Net ineome/(expenditsre) for the yearl
Net movement in funds
(71807)
(72,8071
Fund ba]ance9 ￿ l January 2022
.160.262
4.486,943
5.647.205
FuDd balatt¢es at 31 Decembtr 2022
.087.455
4.486.943
5.574.398
page 11

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
BALANCE SHEET
ASAT31 DECEMBER 2023
2023
Notes
2022
Fixed assets
Tangible assets
12
4.564.000
4,575.132
CurreDt assets
D¢btors
C&sh at bank and in hand
13
199.041
1.996.954
71,012
954.908
CreditOTS: amouots falling due withill on¢
year
2.125.995
14
1.025.920
(26.748)
(26.fi54)
Net currejat assets
2.099.247
999.266
Total assets le&s current liabi]ih&s
6.663.247
5.574.398
The funds nf thp th2rity
Unrestricted funds- general
Unrestricted fi￿d$- Des]￿lated fimds
16
2.176.304
4.486.943
1.087.45i
4.486,943
6.663.247
5.574.398
The financiat statements were appmved by the trustees OD ......... ..... .
Sr M Imelda
Trust¢e
page 12

MISSIONARIES OF CHAIUTY OF MOTHER TERESA OF CALCUTTA
TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Notes
2022
Cash flow5 from operating aetivities
Cash gcnerated from operations
19
1.004.842
51.152
Investing *cttvities
Purchase of tangible r￿ed assets
Inve$th)ent incomc re¢eived
(50.7191
17.923
(127258)
2.900
NÈt cash llsed illvesting activities
(32.796)
(124.358)
Net used in fmaDeiDg activÈtits
Net Inc￿aSe/[deC￿a$t} in casb and ￿sh equiYal¢Dts
972.IM6
(73.206)
Cash and cash equivaIeDi$ at beginning ofy¢ar
954.908
1.028.114
Cash tgsh equivaltDts at ¢nd of yv4r
1,926.954
954.908
page 13

MISSIONARIES OF CIIARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YE4R ENDED 31 DECEMBER 2023
Atcountillg policies
Charity inforniatio
Missionaries of Charity. of Mothcr Te￿sa of Calcutta 1% a charity set up under a twst de¢d and registered with the
Charities Commission in England and Wales.
1.1 AttountiNg tonvention
The financial slatem¢nts have been prepared in accordan¢e with 1h¢ charity's goveming docurnenL the Chariiies Act
2011, FRS 102 "The Financial Rwrting stand￿ appli(able in the UK and Republic of lTelan￿ I'FRS 102") and the
Charities SORP "Accounting and RetKJrting by Charities: s￿ernent of Rtcomrnended Pn¢tice applicable to ¢hartties
preparing their accounts in accoIdance with thc Financial Rcporting Standard applicable in the UK and Republi¢ of
Ireland (FRS 102) (effective l January ?019). The charity is a Public Benefit Entity as defined by FRS 102.
The fitiancial statem¢nts haye departed from the Charities IAccounts and Reports) Regulation$ 2008 only to the ¢xt¢nt
required to provide a true and fair view. This departure has involv¢d following the Ststement of Recommended Practice
for charities applying FRS 102 rather than thB version of the Statement of Recommended P￿l¢e which is r¢ferred to in
the Regulations but which since been withdraw
Thc financial statements ar¢ prepared in Sterli￿ which is the fimctional curren¢y of the charity. Monetary ajllounts in
th¢se financial St￿eMents are rounikd to the ntrdf¢st £.
The financial stateTnenis hav¢ been prepared under the historical c05t cOnvL￿tion. The principal accounling rx)licies
opted ar set out below.
12 Gtsimg coneeT
At the ti]ne of approving the finomcial stat¢rnen￿ the trustees have a reasonable expectatton that thc ch￿lty has adequate
r¢50urc¢$ to contitkue in operational &¥i5tence for the foreseeable f￿￿Te. Thus the twstee5 conlitlue to adopt the going
Concern basis of ac£ountitiB in preparing the fll]anc&a] Statements.
1.3 Charitsble funds
Unrestricted fimds cay) be used in ac¢oTdan¢e with the charitsble objective5 at the discretion of the knJstr¢s.
DesTgnat¢d funds ar¢ unrestricted funds earn)arked by the Trustees for parti￿lar PLllPo￿S.
Restrictrd funds can only be used for particul￿ restricted purtx)scs withij) the objects of th¢ charity.
R¢stri¢tion$ ￿lse when Specified by the donor OT M'hen fimd5 are raised for ptirticulat restrtctcd purwJs¢s.
Furth¢r explanatron of the nat(ue aJMI purpose of each fijnd is i])olvded in the ￿teS to the finRncial
statements.
1.4 Income
All income is recognised in the Statement of FinanciaI A¢tivities once the charity has entitl¢ment to the
fun(ts. i( is probable that the income will be rec¢ived and thc amount can bc m¢asured reliably.
Donations and 5imil2r incoming resourcts ￿ iJ)¢ludcd in the y￿￿ itl which they are receivable: which És
when the charity b¢come5 entitIed to the resource.
Legacy gtfts are Tecognised on ac￿ by case basis following thc granting of probate when th" athninistrétor
l executOT for the estste has cornrnu%Jicaied in writing Erf)th the amount and setttement date. tn the event that
the gift is in the forn) of an assei other than cash or a financial &qset tradcd on a recogttised srock" excbange:
recognitior* is subject 10 the va]ue of the beiftg rcliabl). with a thgree of re&sonabl¢ accwary
and the tit]e to the asset being transf¢rred to the charity.
page 14

MISSIONAIUES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTIhlJED)
FOR THE YE4R ENDED 31 DECEJMBER 2023
Aecounting politi*s
(Continued)
The ¢harity is donated a largc a￿OUnt of food stuff #nd vario￿ other consumables during the year from well
wishers who ￿SiSt the chariry. in conlinuing its ch￿itable work& it is not possible io I'alue the arnount of
non cash donations ieccived and accordingly thes¢ do]wtions in ajt Th)t included in the fuJancÉal
stalcments.
Income from inves(ments whRch comprises interest receivable is included in th¢ Stst¢ment of Financiat
Activities.
1.5 Expenditure
Liabilities are re¢ognised as expendilwe a$ 500n as there 15 a legal or con5tntctive obligation committing th¢
charity io that expenditure, Lt is probable that a traLffer of ¢conomic benefits will b¢ required irl settlement
and the a￿ount of the obligation can be rn￿￿red reliably. Expenditwe is ￿cOunted for on an accruals basis
and bcen classified under headings that aggregate all cost related io the (ztegory.. Where costs catllx)t be
directly attributed to pani¢ular }￿IngS they have been a]located to activities on a basis consistent W'ith the
use of resource&
Religious services expendtiure r¢lat¢s to the cost of serving th¢ community.
Overseas proj¢ct expenditu￿ relates to montes sent over5ea8 to b¢ SFent on specific charitsble projec
Support Costs are thos¢ funthions that assist the work of the charity but do Dot directty undertake cknitable
activities. Supp)n costs include audit fecs. bank charges and legal fec& Thcse costs have been allocated
between the different charitsble aciivities. The bases on which support costs have be¢n atlocated are set out
in JK>te 6.
1.6 Taogibl¢ fixed assets
Tangible fixed 1%sets are iDittaIly measured at cost aThJ subsequently measured at cost or va]uation, net of depreci&ion
and any itnpairrnent loss&%.
Land and buildings att shown at cost and have not been revalued. Tangible fixed assets otheT than fre¢hold
land are stated at costs less depreciation. No depreciation is Cha￿ed on frtthold propertv &8 the estimated
residua] Value exceeds the cost and any depTeciaiion Ch￿ would be immaterial.
The tnJste¢$ have a capitslisation wlicy of£500.
Freehold property
Fixttwes, fittiEIES & equipment
fotor vehicles
Iyo straight IiDe
15Yo reducing baIan¢e
254/D Teducing balance
Thc gain or l(>ss arising on the dispo￿ of an asset is detern)ined ￿ the diff¢rence between the sa]c proceEds and thc
C8rrying value of the asseL and is Tecognised in the ststement of finwial a¢tivitte
1.7 Impairnient Df ftt¢d a$sets
At each reporting end date. the th￿lty reviews the caTry'ing amounts of its tangible ass¢ts to deieuniy)e whether there is
any indication that those assets haTr'e sufFered an irnpairnient loss. If ￿Y such indication exists, the recoverable amount of
the ass¢t 15 estIn￿ted in order io detern)ine the cxtent of the irnpainll¢nt loss (if any).
1.8 Cash and casb ¢q￿1Valents
Cash at bank" and cash in hand in¢lu(ks c&sh and gknrt lern] highty liquid investmetLts with a short maturity
of three months or less from the date of opening the dep05il or Similar accounL
page 15

MISSIONARIES OF CHARITY OF MOTHER TERISA OF CALCUTTA
TRUST
NOTES TO THE FINIINCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 DECE£llBER 2023
Accoknntillg policies
(Continued)
1.9 Fioancial instrnments
The charity only h&8 financia] assets aT￿ firwic1￿ liabilities of a kind qua]ify as basi¢ fi]wKiè]
instrurnents.
Basic financial instruments aTe initially T¢cO￿]ISed at trans&tion valuc and subsequently
measured at th¢ir sett]emcnt v￿U¢.
Basicfintmciol ¢wets
Other debtors 2TuI prepayments ￿e recognised at the senlem¢nt ￿0[￿t due aft¢T any trade discount is oifered.
Credirors are recognised where the charity ha8 a present obligation resulting from a past event that will
probably result in the tratjsfer of fvnds to a third part). and the amount due to %ctt]¢ thE obligation can be
mea9ured or estimated reliabty. Creditors alt norn)alty rewgnis¢d at their settlement amount after attowing
for an>. discounts due.
Derecognilion off
Financi& liabilities are derecognis¢d wh¢n the charity's Contractu￿ obligations expire or arc discharg¢d OF canc¢lletl
l.lil Taxation
The charity is eX￿)pt from t&K on its ¢harttable activjties.
l.ll Foreign exchange
Transactions in cwrenci¢s oth¢r than T￿t￿li1 sterling are recorded at tELe Tatrs of exchange preyatling at th¢ dates of the
transactions. At each re￿}rtIng end date: monetary &$5ets and liabiliti￿ that are denomitLated in foreign currencies are
retranslated at the rates prevailing on the Iewrting end date. GaiRb and losses arising on translation in the pEriDd are
included in profit or loss.
Critical #ceouoting estimates and jJJdgtments
The preparation Df the financial statements requir￿ trustees to make judgements. estiujates and assumptio
that affect the arnounts reported for assets and liabilities as at the baIal￿¢ sheet date and the amounts
rcported for income and expenditure dLtring the year. How'ever. the aature of estitnalion means that actual
out¢omes could diffey frorn those estimat¢5.
The main judgements and accouniing estimates included in th¢ accounts are:
The ¢stitnated residtthl value of freehold pwerty is a)nsidered to bc in exces5 of cost therefore depTeciatiou
is not charg¢d on frcchold propety.
Donations and legacies
fuJJds
gtLepAI
2023
Total v￿es￿leted Restricted
fUl￿S
fund
generaI
hnds
Total
21123
21123
2022
2022
?022
Donations and gift atd
Legacies Teceiv¥ble
315.369
1,860,799
506
5,(K)O
315.875
1.865.799
364.051
227.083
364.051
234.747
7,664
2.176.168
5.506
2,181.674
591.134
598,798
page 16

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMENTS (coNfINUED)
FOR THE YEAR EM)ED 31 DECEMBER 2023
Incorne from tnvtstmtDts
Unrestricted UDrestrieted
nds
funds
2023
2022
Interest receivable
17,923
2,900
Other iDCOme
UDrestrfftcted Ullrestrieted
funds
nds
2023
2022
Royaltics
RehRtes
10,700
10.967
2.567
11,612
21,667
14,179
page 17

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMENfs (CONTINUED)
FOR THE ￿EAR ENDED 31 DECEMBER 2023
Charitable activities
Religious
servicts
2023
Over5eAs
donations
2023
Totsl
2023
Rtligious
services
Overseas
donatioD5
Totsl
2022
2022
2022
Dcpreciation and impairment
Rates and water
Insurdncc
Light and heat
Telephone
Po3tQ8c and 5tatioI
Medi¢al
Food and household
Clothing
Chartty relief payments
Funera] chaTges
General expens&8
Repairs and Matntenance
Fuel and Travcl expens¢$
Overseas donations
61.851
40,363
26.070
22.342
9,475
11.933
9,196
210.?83
IIJ05
18.289
173
123.074
19.767
120.34)
61.851
40,363
26.070
22.342
9.475
11.933
9,196
210.283
11,305
18289
173
123.014
19.767
120.343
406.571
65.193
37.176
24288
15.109
10.291
12.972
65,193
37.176
24.288
15,109
10,291
12.972
13,637
180.643
11.198
30,164
8.994
64.138
30,679
130.318
20.000
180.643
11.198
30.164
8.994
64.138
30.679
130.318
406.571
20.000
684.464
406,i71
1.091.035
634.800
20.￿0
654.800
Share of support C05t5 (see
note 7)
Share tsf governance costs (see
notc 7)
1.721
1,721
1.189
1,189
39.659
39.659
32.695
31695
725,844
406.571
1.132,415
668.684
20.000
688,684
ADalysis by futtd
UnTestri￿ed funds- geneTrl
Restricted funds
725.844
401.065
5.)06
1.126.909
5,506
668.684
12.336
7.664
681.020
7,664
725.844
406,i71
,132.415
608.684
20.uu
688,684
page 18

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMENfs (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2023
Support costs allocated to activities
2023
2022
Governance costs
,721
39,659
1.189
32.695
41.380
33.884
Allalysed between:
Charttsblc activities
41.380
33.884
Net movement in fvnd5
2023
2022
The net movement in fimds is afier charginpJ(crediting):
Fees payabl¢ forthe audit of the charitys fiDancia] statements
Depree.iation of owned tanstblc fixed
11.830
65,193
61.851
Trustees
None of the trnstees (or any persons connected with them) received any Temuneration during the year or were reimbursed
any expenses during the year.
The trustecs ate however also members ofthe community. Membo5 of the Com￿unIty are maintsÈned by the ch￿lty and
prcmise& mea]s and other liyiog expenses are patd by the ¢haritv
10 Employees
The charity doe5 not employe¢ any staff
II Txxgtioll
The Charity is exe￿pt from tsxation on its activities be£ause all its income is applied for charitable PUryM)S¢S.
page 19

MISSIONARJES OF CHARrrY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YE4R EIVDED 31 DECEMBER 2023
12
Tangible fjxtd a$5ets
FrtehowfJAtor￿ fittiogs Motorvthitlts
prnptrt). & equipmtnt
Totsi
Cost
At l January 2023
Additions
4.367.519
731.950
50,719
104.819
5.204,?88
50.719
At 31 December 2023
4.367,519
781669
104.819
5255,007
Depreetation and impainnent
At l January 2023
Dep￿CIatiOn Cha￿ in the year
130.576
428.898
53.066
69,682
8.785
629.156
61.851
At 31 December 2023
130,576
481.964
78.467
691,007
Carrying amount
At 31 Decfmber 2023
4236.943
31KI.70i
26.352
4.564.000
At 31 December 2022
4.236,94)
30).052
4.575.1)2
13 Debtors
Awounts f•lling due within on¢ year.
2023
2022
Other d¢￿or$
Prepayments and accrued income
168.915
30.126
44,486
26,526
199.041
71.012
14 Creditors: amounts falling due wRthiD one year
2023
2022
Ac¢rua]s and deferred in¢ome
26.748
26,654
page 20

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL sTATE.Th￿NTS (CONTINUED)
FOR THE Y£4R ENDED 31 DECEMBER 2(J23
15
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust $ubje¢t to
S￿l5r conditions by donors to JK)w they may be u5eiL
Movement ill ￿Trds
Inco4JiDg
Res(ttyr¢t5
Balalltt at
exp¢Bdtd l J*MDary1023
BaJ#D¢t xt
l JaAu#ry 2022
Movemellt hnds
IDCDtDlll¥
Bal#nce at
JI D¢¢Èmber
2023
tipeided
Spe¢ified
donatioJ)s
7,664
(7.664)
5.506
(5,506)
17.664}
5.506
li.506J
Specified donations are those where the donor has Teque5ted the proceeds be transfeThed to a chosen county or
or¥anisation. Such dOn￿lon8 art tran$[err.￿ without delay lo the chosen destiJ]atio
16 Designated fund$
The income funds of the chwtty include the followTng design*&l funds which have been set astde out of unrestricted
funds by the trustees for spccific purp)ses:
MoveJD¢Dt i
ds
Movement ID
ods
ID¢Omimg
T¢SOtsryts
B¥laAce al
l J*nu2ry 2on
Balance 41
resoiiTces l J*llllary 2(123
B¥laDce 4t
31 December
2023
Property fimd
Renovation ￿nd
4.236.943
250.000
4.236.943
250.000
4.236.943
250,000
4.486.943
4,486.943
4.486,943
The Property fund represents the fi]nds ne¢essarily set aside for the ch￿l￿S occupation of the 13nd and buildings.
Th¢ Renovatioj) fimd represents fund5 sei &8id¢ to undenake r¢JKFvation work at the various houses.
Page 21

MISSIONARIES OF CHARITY OF MOTHER TERESA OF CALCUTTA
TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2023
17 Allxlysrs of net assets b¢tweell hDds
Unr¢5trirted DesigD*ttd
funds
ds
2023
2023
Restricted
Dds
2023
Total
2023
Fund bojances Ai 3 1 De¢ember 2023 are represented
by=
Tpngible assets
Curreni assets/{liabilities)
)27.Oi7
1.849.247
4236.943
250,0(N)
4.564,000
2,099,247
2.176.304
4.486.943
6.663.?47
Unrestrtcted Desiwfrd
fimds
funds
2022
2022
Restrtcted
fi￿d$
2022
TotsI
2022
Fund balances ￿ 31 Deccmkr 2022 are Tepre
by..
Tangible assets
Current asset&llliabilities)
338.189
749266
4.236.943
250.000
4.575.132
999,266
1.087.455
4.486.943
5,574,398
18 Related party transxetions
Th¢re w¢re no dis¢losable related party traT￿aCtionS during the year (2022- 1M)n¢).
19 Cash generated from operations
2023
2022
sUTplu￿{defi¢it) for the year
1.088.849
(72.807)
Adjustments for-
Investment income recogntsed in s￿ernent of financiaJ a￿1vItieS
Depreciation and impairment of tangible f2x¢d assets
(17.923)
61.851
(2.900)
65.193
Movements in worktng capitsl:
(Incre2s¢)IdecTease in debwrs
Increase in creditors
(128.029)
94
53,027
8,639
Cash generdted frnm operdtions
1.004.842
51,152
20 Analysis of changes io ￿et T￿ndS
Th¢ charity had rÈo matertat debt dwing the year.
page 22