Charity reglstratlon number 1076768
Company registration number 03646579 (England and Wales)
EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
IiiThThii
*ADECSBYR*
2311012024
COMPANIES HOUSE
A17
#107

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$ts••
Smshah
A K EdgaT-Cole
N Changela
J Turton
{Appoinled 2 September 2023)
{Appoinled 2 September 2023)
S•crelary
Ms L Flaxman
{Appoinled 5 June 2024)
Charity number
1076788
Company number
03646579
R•gl8t•red offlce
1 st Floor
The Pavilion
56 Rosslyn Ciescent
Harrow
Middlesex
United Kingdom
HA12SZ
Indep•nd•nt oxamln•r
Azets
20 Western Road
Launceston
Cornwall
United Kingdom
PL15 78A

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
TNstees' report
Independent examine￿6 Teport
Statement of financlal aclivities
Balance sheel
Notes to the financial statements
8-14

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their report and financial statemenls for the year ended 31 March 2024.
The Trustees, who are also Directors of El Shaddai Charitable Trust Ltd , UK company no.. 03646579 , charity
number 1076768 {This document will abbreviate the UK entity to ESCT UK and abbreviate the India Charity '. El
Shaddai Charitable Trust, Charily No 911V11, to ESCT India) for the purposes of company law, are Tesponsible for
preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United
Kingdom Generally Accepted Accounting. In preparing the financial statements the Trustees should..
select 5uilable accounting policies and apply Ihem consistently.,
make judgements and estimates that are reasonable and prudent:
prepare the financial slalements on the going concem basis unless it is inappropriate lo presume Ihat the
charitable company will conllnue in operatlon.
The Trustees are responsible for keeping pioper accounting records which dlsdose with reasonable accuracy al
any time the financial position of the charitable company and which enable them to ensure that the financial
statements comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charitable company and hence lor taklng
asonable steps for the prevenlion and detection of fraud and other irregularities.
The accounts have been prepared In accordance.wllh Ihe accounting policies sel out in note 110 the accounts
and comply with the Charity's governing document, the Companies Act 2006 and "Accounting and Reporting by
Charities.. Statement of Recommended Pradi¢e applicable to ¢harilies preparing their a¢¢ounls in a¢¢ordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). (as amended for
accounting periods commencing Irom 1 January 2016)
Charftable oblectlves
The UK Charity was established in 1997. The Charrty's Mission Stalement Is defined in 118 Memorandum and
Articles of Association:
1) The relief of poverty and sickness of children in India
2) The advancemenl of educalion of young people of Indla
3) The relief ol sickness among the population ol India by providing or assisting in healthcare.
To achleve the above-mentioned objed$ the Charlty receives funding from monthly $ponsorshlp and 98neral
donations; also through fundraising activities Carried out by the UK Co- Founder, Truslees, UK Office
Coordinator. Volunteers. and Donors. This funding is the basis of grants which are made to our Partner Agency in
India. ESCT India which promdes living accommodation, meals and medical care for vulnerable and
disadvantaged young children in new built or renovated houses and Day Cenlres in Goa and other States in
South India.
Public Benefit
In planning our activities, we have kept In mlnd Ihe Charity Commission's guidance on public benefrt and have
followed this guidance lo demonstrate the charitable aims are for public benefrt.
The Truslees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Partner agencies
The Charity currently achieves Its objectlves through grant maklng to one Partner Agency, El Shaddal Charllable
Trust. registration no 911V11 a Charitable Society registered in Mapusa, Goa, India in 1996. The Charity is a Non-
Govemmental, Non-Political Organisalion.
Communications and reporting systems be￿en the UK and our Partner Agency are working well and UK
Trustees continue to visit and monitor projects at least annually. There was a gap when it was not possible for
visits during the Covid years. but tsvo trustees have been able lo visrt India once again since then.

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and Perfornlance
The UK funding Continues to provide the following services Ihrough its Partner Agency:_
Purpose living accommodation, meals and medical care for vulnerable and disadvantaged children in new
built or renovated houses and Day Shetterslcentres in Goa.
Education in a purpos&built school for ESCT India children, funds for local slum children to attend
neighbouring schools and funds for ESCT India senior children to receive further education in Goa,
vocational education for slum dwellers,
Funding lo Project Partners through ESCT India to operate community Centres in other States in Indla.
Due lo the pandemic, the past few years have been very uncertain and anxious for El Shaddai in India. Despite
the many difficullies, including sorne of Ihe children and slaff being victims of Covid. ESCT India has had to re-
adjust to a post-covid world. Work continues in the homes and school and various day centres and shelters.
People in the slums are cared for by our field staff and El Shaddai ¢onlinues to provide meals. food parcels and
medical assistance to many who need this help.
ES India provides a dally feeding programme for the constant number ol hungry people In the communrtles. We
are so grateful for generous donations from supporters who have been plvol81 in the funding of the feeding
programme.
Chlldren's Homes
ESCT has five children's homes in operalion.. Rainbow House. House of Kathleen. House of Norma, Viclory
House and Shekinah House. Total number of children staying in the homes 1$ 204. Vema House is being used lo
shelter homeless men wheie Ihere are currently 19 men residing. House of Hope is a shelter for homeless
women and 10 are housed there at present. Accommodation is usually in large old-style Goan properties with
giounds suitable for games. They usually consist of a main room used for different functions (meals, watching
dormitory sleeping accommodatlon, toilets and shower blocks, office and storerooms, etc. Staff is employed
by ÉSCT India,. Size of staff team vaTles dependlng on size of home. There Is IndependenUSemi-Independenl
Accommodation for senior boys and girls.
Day Carn Centr•$
Curfentty, our Day and Community Cent￿3 are.. Asha Deep In Panlim. Ashraya Community Centre in Vasco,
Albert's Good News Community Centre in Margao, Little Acorns in Calangute, Slepping Stones in Margao.
Tremara in Chimbel and Sylvia's House Community Cenlre in Vasco.
These provide drop-in centres for any child in need Ihroughout the day. The 5hefters act as safe havens for
Children, ptoviding them with securlly, food. washlng facilities, new clolhlng, basic, non- formal educallon and
counselling. Approximately 50•A of children in the Day Centres are funded to attend local slate-run schools.
An extra dimension to the work of the Shelter5 15 thal of Ihe Field VVorkeTS who work in the surrounding slum
areas with the most vulnerable children. They attend lo minor medical problems, give baslc teaching and refer
children to the Day Centres who, if necessary, may then be accomrnodaled in a residential home. During the
year. Fleld Workers have spent time on additional feeding projects within the slums.
ESCT India look on a new outside project, the Rene Projecl, in February 2022. in Turbh&Navi, Mumbai, aiming
to fighl against child prostitution in the red-light district. Two of our staff members are engaged in counselling the
women and their families in these areas, wbth 19 children residing in Rena Home.
Educatlon
As well as providing living accornmodation, meals and medical e2re, the educational needs of the children are
also taken care of, in the purpose-built Shanli Niketan School. There are 265 El Shaddai Academy students, 175
children from our homes plus 90 day scholars.

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnan¢lal R•vl•w
The results are as set out in the attached accounts.
Grant Maklng Pollcy
The Trustees consider Grant Making an effective means of delivering aid using local partners. Local partners
have access lo facilities, expertise, staff andlor other reSoUr￿S in the field, and they may be better placed to
deliver aid speedily and effectively.
We are able to review our Partner Agency for its track record in their field, financial transparency and operational
Capability.
Our Grant Making Programme is reviewed each year.
Res•rves Policy
The Charity aims to hold free reserves of approxlmately £55,000, which equates to three months, granl maklng
for our Partner Agancy's charltable actlvlties.
Flnancial rlsks - Project Running Costs
All fundlng sent by the UK to our Partner Agency, ESCT India. is 18su8d In two parts - Restricted Funds and
General Funds. The UK Office has put in place procedures to ensure Restricted Funds are used for the exact
purposed intended, which includes evidencing. General funds Currently contribute to the running costs of Ihe
charity in India and the UK charity expenses. Our income from Direct Debits decreased from £145,092 in 20181
19 10 £142,794 In 2019120. in 2020121, £149,807. For 2021122 Ihe amount was £149.529.93 and for 2022r23 the
total was £136,943.48. For 2023-24 the total was £133,888.48
We have lost some sponsors. partly due to age and financial restraints, but are gaining new spon$ors. The
pandemi¢ had an effect on the donation$ we Tecelved, however, donatlons and fundraising activities are
beginning to increase.
Plan8 for Futur• P•rlod•
The Trustees are well aware that we must use the resources we have wisely, effectively and efficiently on behalf
of our donors and sponsors. Our grant making is carried out Ihrough only one Partner Agency. We try lo cement
trust be￿een us and our donors and sponsors by producing good quality reporting and up to date financial
reporting. We wish to highlight the need for suslainabilily of otjr current projects. The Trustees whole-heartedly
recognise that they are responsible for the maintenance and integrity of the Charity.
On 13 May 2023, Lynne Flaxman was appointed as the new Office Coordinator. The lease of the office In
Holsworthy was cancelled on 30th June 2023 and the registered address was transfèrred to Harrow.

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure• govemance and management
The Trustees. who are also the dirèctors for the purpose of Company law, and who sepied during the year and up
to the dale of Signatu￿ of the financial slalements were..
F D Linley
(Resigned 2 Sepiember 2023)
R Bealing
(Resigned 31 July 2024)
M Care
(Resigned 31 July 2024)
Dr C Cottrell
(Resigned 2 September 2023)
Smshah
A K Edgar-cole
N Changela
J Turton
(Appointed 2 September 2023)
(Appointed 2 September 2023)
Appointment of Trustee8
In Tecent years, persons who have played a signlficant role In supporting the Charliy along with Il's oblecllves and
possess the requisite s￿'11S along with an enhanced DBS clearance, have been inwted to become a Trustee.
Organlsatlon•l Stru¢tur• and Gov•man¢•
The Reglslered Charlly (Charity No. 1076768) 18 8 Company Limited by Guarantee (Company No. 03646579>
and is govemed by ils Memorandum and Articles of Association. The Charity is managed by a Board ol Trustees
who are responsible for setting and implementing policies and are assisted by the Company Secrelary and UK
Office c￿Ordinat0r.
Rlsk Management Process and R•vl•w
The Trustees of ESCT UK undertake a routine analysis of all the risk areas relevant to the organisation. A
specific procedure is implemented for the identification and management of risk. The risks are cleatly identified
and attribLrted to either ESCT UK or our partner agency. These risks areas include topics such as Govemance,
Operatlonal, Financial and compliancè with UK Laws and Regulations. Following risk idenllficalion, a Rlsk
Management Review is then completed for each specific risk area.
The Trustees. report was approved by Ihe Board
of Trustees.
Smshah
Trustee
Dated: ....

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EL SHADDAI CHARITABLE TRUST LIMITED
I report to the Trustees on my examination ol the financial statements of EL Shaddai Charitable Trust Limited (the
Charity) for the year ended 31 March 2024.
Responslbllities and basis of report
As the TTUStees of the Charity (and also ils direciors for the purposes of company law) you are responsible for the
preparation of the ffinancial statements in accordance with the requirements of the Companies Act 2006 (the 2006
Act).
Having satisfied myself that the finanaal statements of the Charity are not required lo be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charily's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Acl>. In carrying out my
examination I have followed all the applicable Oireclions given by the Charity Commission under section 145{5){b)
ofthe 2011 Act.
Ind•pend•nt •xamln•rf• Statement
I have completed my examination. l Confirm that no matters have come to my attention in Connection with the
examination giving me cause lo believe that in any material resp8Ct'.
accounting records were not kept in resped of the Charity as requirod by section 388 of the 2006 Ad; or
the financial statements do not accord with those records; or
the financial slatemenls do not comply with the a¢￿untIng requirements of section 396 of the 2006 Act olher
Ihan any requirement that the accounts give a true and fair view which is not a matter considered as part of an
Independent examinalion., or
Ihe financlal statements have not been prepared In accordance with the methods and principles ol the
Statement of Recommended Practice for accounting and reporting by charilies applicable lo charities
preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102>.
I have no concems and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of Ihe financial statements to be reached.
However wè feel il necessary to draw attention to the paragraph in the Trustees Report under the heading financial
risk. The UK Trustees have in place various procedures lo assist with the conlrol of expenditure in Goa, which
include5 evidencing of expenses. However it should be noted Ihat inevilably responsibility for spending in Goa lies
with the Trustees of ESCT Goa and the UK Truslees can only rely on raport$ of evidence ol this spending provided
lo them.
Mrs Elizabeth Smith
ACA FCCA CTA
A2els
20 Western Road
Launceston
Cornwall
PL15 7BA
Dated: 17 October 2024

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unr•strfcted Re8tri¢t•d
funds
funds
2023
2023
Tolal
2024
2023
Notes
In
me from:
Donations and
legacies
Other trading
activities
Inveslmenls
26,096
200.066
226.162
21.404
199.539
220,943
1.068
1,068
407
2,835
2.835
173
407
173
Total income
26,503
201,134
227,837
21,577
202,374
223,951
ndl
uro
Charitable activities
36,812
177,149
213,981
31,160
143,042
174,202
N•t {outgolng)Ilncomlng
resourc08 before
tran$f•rs
(10,309)
23.985
13,676
(9,583>
59.332
49,749
Gross transfers
between funds
10,063
(10.063)
Net (expendlturellln¢omo
for the yearl
Net movement In funds
1246)
13,922
13,676
{9,583)
59,332
49,749
Fund balances at 1 Aprll
2023
13.691
82.666
96.357
23,274
23,334
46,608
Fund balan¢0$ at 31
March 2024
13.445
96.588
110,033
13,891
82,666
96,357
The statement of financial activitie$ includes all gains and losses recognlsed in the year.
All income and expendlture derive from conts'nuing aclivitles.
The slalement of financial activities also ¢omplie$ with the requirements for an income and expenditure account
under the Companies Act 2006.

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
682
Current assets
Debtors
Cash at bank and in hand
12
13,211
98,179
98,307
111.390
98,307
Credltors: amounts falllng due wlthln
one year
13
{2,040)
<1,950)
Net current assets
109,350
96,357
Total a88•ts 1088 current Ilabllltl•8
110,032
96,357
Income funds
Reslricled funds
Unrestricted funds
14
96,588
13,445
82,668
13,691
110,033
98,357
The company is entitled to the exemption from the audit requirement cor)tained in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directofs acknowledge their responsibilities for complying with the requlrements of the Companles Act 2006
with respecl to accounting records and the preparation of financial statements.
The members have not requlred th8 company lo obtaln an audit of Its financlal statements for the year In questlon
in accordance with section 476.
These financial statements have been prepared In accordance with the provisions applicable to companies subje
lo the Small companies regime.
The financial statements were approved by the Trustees on 20 September 2024
Smshah
Trustee
Company Registration No. 03646579

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
A¢countSng pollcles
Charlty Informatlon
EL Shaddai Charitable Trust Limited is a private company Ilmited by guarantee incorporated In England and
INales. The registered office is 1st Floor. The Pavilion. 56 Rosslyn Crescent. Harrow. Middlesex, HA1 2SZ.
United Kingdom.
1.1 Accountlng conv•ntlon
The accounts have been prepared In accordance with the Charity's governing document, the Companies Act
2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK
and Republi¢ ol Ireland (FRS 102)° (as amended for accounting periods comrnencing from 1 January 2016).
The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 nol lo prepare a Stat8menl of Cash Flows.
The financial slatemenls are prepared In sterllng, which 1$ the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
1.2 Going conc•m
At the lime ol approving the financial statement8, the Trustees have a r8a$onable 8xpeclalion that the Charity
has adequate rèsources to continue in operational exi$lence for the foreseeable future. Thus the Trustees
continue to adopt the going concem basis of accounling in preparing the financial statements.
1.3 Charltable fund•
Unrestrl¢ted funds are available for use at the discretlon of the Trustees In fvrtherance of IhelT charitable
objectives.
Restricted fund5 are subject lo specific conditions by donors as to how they may be used. The purposes and
uses of the restrlcted funds are set out in the not8S to the financial stalemenls.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any perfomiance conditions hav8 been
met, the 8mounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognlsed once the Charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations ￿ceiVed under Gift Aid or deeds of covenant is recognised al the time of the donation.
Legacies are recognised on receipt or othepwise if the Charrty has been notified of an impending distribution,
the amount is known, and receipt is expected. If ihe amount is not known. the legacy is treated as a
contingent asset.
1.S Exponditur•
All expenditure is re¢ognised on an a¢cruals basis as a liabilty occurs and there is a legal or constructive
obligation committing the charity to pay out the expenditure. Expenditure indudes VAT that cannot be fully
recovered and is reported as part of the expenditure lo which it relates.
Fundralslng costs comprise specific costs associaled with attracting the volunlary income.
Grants are recognised in the accounts on payment when the commitment is made.

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
Icontlnued)
1.6 Tangible fixed assets
Tangible fixed assets are inltlally measured al cost and subsequently measured at cost or valuatlon, net of
depreciation and any impaimient losses.
Oepreciation is reco9nised so as to write off the cost or valuation ol assets le55 their residual values over their
Useful lives on the following bases..
Fixtures. frttings & equipment
Straight line over 4 years
The galn or loss arislng on the disposal of an asset Is determined as the difference between Ihe sale proceeds
and Ihe carrying value of the asset, and is re¢ognised in the statement of financial adivities.
1.7 Impaimient of fixed assets
Al each reporting end dale, the Charty reviews the carrylng amounts of its tanglble assels to determine
whether there is any indicallon that thosé assèts have suffered an impairment loss. If any such IndiGalion
exists, the recoverable amount of the asset is estimated In order to delermine the extent of the impaiment
loss (if any>.
1.8 Cash and ¢a•h equlval•nts
Cash and cash equivalents include cash in hand, deposit$ held at call with banks, olher short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shr)wn
within borrowings in current liabilities.
1.9 Flnan¢lal In8truments
The Charity has elected to apply the provislons of Sectlon 11 'Baslc Flnancial Inslruments, and Section 12
'Olher Finan¢ial Inslrumenls Issues, of FRS 102 to all of its financial instrumenls.
Flnancial instruments are recognised in Ihe Charlty's balance sheet when Ihe Charity becomes party to Ihe
contractual provislons of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
Ihere is a legally enforceable right to sel off the recognised amounls and there is an inlenlion to settle on a net
basls or to realise the assel and settle Ihe liability simultaneously.
Baslc financial a$5ets
Basic financial asset5, which Include debtors and ca$h and bank balances. are initialty rneasu￿d al
Iransadion price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement conslitules a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rale of interest. Financial assets
dassified as receivable within one year are nol amortised.
Baslc flnan¢ial liabllltles
Basic financial liabilities. induding creditors and bank loans are initially r•¢o9nised at transaction prlce unless
Ihe arrangement constitutes a financing transadion. where the debl instwmenl is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities ¢lassified as payable
wilhin one year are not amortised.
Oebt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or Se￿ICe5 that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al
Iransaction price and subsequently measured at amortised cost using the effective interest method.

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng poli¢l•$
Icontlnued)
Derecognition of financial liabilities
Financial liabilities are derecognised when Ihe ChariV$ contractual obllgalion8 explfe or are discharged or
cancelled.
1.10 Taxatlon
The charity's activitles fall wilhln the exemptions afforded by the provisions of the Corporatlon Tax Act 2010
and the Income Tax Act 2007. A¢cordin9ly there is no taxation charge in these accounts.
Donatlons and legacle8
Unrn$trlcted R•$tricl•d
fund$
funds
Total
2024
2024
2024
Donations and glfts
26,096
200,068
226,162
For th* year ¢nd•d 31 Mar¢h 2023
21,404
199,539
220,943
Other tradlng actlvllles
Regtrlctod Restricted
fund$
lund$
2024
2023
Fundraislng events
1,068
2,835
Investments
Unr¢$lri¢t•d Unr•strlcted
fund8
funds
2024
2023
Inlerest receivable
407
173
10-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Charitabl? Charitable
activities
activities
2024
2023
Depreciation and impainnent
Premises and adminislration cosls
lfilebsite costs including just giving fees
227
15.551
391
12.816
391
16,169
13.207
Grant funding of activitie5 (see note 6)
Share of govemance costs (see note 7)
192,300
5,492
156,232
4,783
213,961
174,202
Analysis by fund
Unreslricled funds
Restricted furKIs
36.812
177,149
31.180
143,042
213.981
174,202
Grants payablè
Charitsblè Charitable
activltle8
a¢tivltle•
2024
2023
Grants to Institutions..
Other
192,300
156,232
11

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Govemanco
costs
costs
2024Support costs Govemance
costs
2023
Legal and professional
Accountancy
Insurance
217
4,200
1.075
217
4,200
1,075
238
3,558
967
238
3,558
987
5.492
5.492
4,763
4,763
Analysed between
Charitable activille8
5,492
5,492
4,763
4,783
TruJte•$
Expenses incurred by Irustees in relation lo the perfomiance of their duties on behalf of the ¢harily have been
reimbursed at cost.
employ•
The average monthly number of employees during the year was..
2024
Numb•r
2023
Numb•r
Total
There were no employees whose annual remuneration was more than £80.000.
10 Taxatlon
The charrty is exempl from lax on income and gains falling within section 505 of the Taxes Acl 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to tts charitable objeds.
12-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Tangible fixed assets
Flxturns. flttlng$ & •qulpmont
Cost
At 1 April 2023
Additions
Disposa18
20,117
909
{20,117)
At 31 March 2024
909
D•pr•¢iatlon •nd Impalrni•nt
At 1 April 2023
Depreciation charged in the year
Elirninated In respecl of disposals
20,117
227
(20,117)
At 31 March 2024
227
Carrylng amount
At 31 March 2024
682
12 Debtors
2024
2023
Amounts falllng due wlthln on• y•ar:
Prepayments and accrued income
13.211
13 Credltors: amounts falling due wlthln one year
2024
2023
Arxwals and deferred income
2.040
1,950
13-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Restrlcted funds
The income funds of the charity include restricted funds ¢omprl$lng the following unexpended balances ol
donations and grants held on trust for spe¢ifi¢ purposes:
Movement In funds
Incomln9
R•sourcwJ
r•sourc•s
•xponded
8414n¢• at
l Aprll 2023
Tr•n•f•
Balanc• at
31 March 2024
Restricted Funds
82,666
201.134
177,149
(10,063)
96,588
Purpose of Restrlcted Funds
To provide accommodation for children, usualty in large old-slyle Goan properties, consisting of a main room
used for different functions {meals. re¢realion), dormitory acLommodation, shower blocks. kitchen, offic8 et¢
wilh lockers available for many children.
To provide shelter for children during the night and a drop in centre for any child in need during the day. The
shelters act as a safe haven for children, providing them with s8curity, food. washing facilities, new clothing.
and basic non-fomial education and counseling. Those children In greatest need are then able to Stay the
night.
To provide cottages that can accommodate groups of 8.10 children in generally shared rooms (2-3 boys per
room). They are intended for boys who have prevlously lived in ESCT Children's Homes and allow them the
opportunity to move into semi-independent accommodation.
To provide support to a number of projects to ensure children are able lo benefit fvlly from an education.
To run a number of projects for local communities both In urban and village areas.
To provide medical facilities.
To provide vehlcles for use by the charity.
15 Analy$l$ of net a$$ets between funds
Unrestricted Re51ri¢ted
lund
fund
2024
2024
Total Unrostrlcted Restrlcted
fund
fund
2023
2023
Total
2024
2023
Fund balances at 31
March 2024 are
represented by:
Tangible assets
Current assetsl(liabililies)
682
12,762
682
109.350
96.588
8,059
88,298
96,357
13,444
96.588
110.032
8,059
88,298
96,357
16 Related party transa¢tions
There were no disGlosable Telated party transaction$ during the year {2023- none).
14-