Charity registration 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 2025

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Secretary
Charity number
Company number
Registered office
Independent examiner
SM Shah - Chair
AK Edgar-Cole
N Changela
J Turton
D Smith
L Flaxman
1076768
03646579
1st Floor
The Pavilion
56 Rosslyn Crescent
Harrow
Middlesex
United Kingdom
HA1 2SZ
Matthew Webb
Azets Audit Services
Woodlands Court
Truro Business Park
Truro
Cornwall
United Kingdom
TR4 9NH
(Appointed 5 June 2024)
(Appointed 11 July 2024)

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
CONTENTS
Trustees' report
Page
1-4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7 - 8
Notes to the financial statements
9-17

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report and financial statements for the year ended 31 March 2025.
Shaddai Charitable Trust, Charity No 9/IV/1, to ESCT India) for the purposes of company law, are responsible 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 suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
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 for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts
and comply 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 the UK and Republic of Ireland (FRS 102)" (as amended for
accounting periods commencing from 1 January 2019).
Charitable Objectives
The UK Charity was established in 1997. The Charity's Mission Statement is defined in its Memorandum and
Articles of Association:
1) The relief of poverty and sickness of children in India
2) The advancement of education of young people of India
3) The relief of sickness among the population of India by providing or assisting in healthcare.
To achieve the above-mentioned objects the Charity receives funding from monthly sponsorship and general
anda dumbain inding children in new built or renovated houses, Day Centres, and Schools in Goa, Karnataka
Public Benefit
In planning our activities, we have kept in mind the Charity Commission's guidance on public benefit and have
ollowed this guidance to demonstrate the charitable aims are for public benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
- 1-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Partner Agencies
The Charity currently achieves its objectives through grant making to one Partner Agency, El Shaddai Charitable
Trust, registration no 9/IV/1 a Charitable Society registered in Mapusa, Goa, India in 1996. The Charity is a Non-
Governmental, Non-Political Organisation.
Communications and reporting systems between the UK and our Partner Agency are working well and UK
Trustees continue to visit and monitor projects regularly. This past year, three Trustees and the UK Office Co-
ordinator have visited India.
Achievements and Performance
The UK funding continues to provide the following services through its Partner Agency:-
• Purpose living accommodation, meals and medical care for vulnerable and disadvantaged children in new
built or renovated houses and Day Shelters/Centres in Goa.
vocational education for slum dwellers.
• Funding to Project Partners through ESCT India to operate community Centres in Goa, Karnataka and
Mumbai in India.
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 continues to provide
meals, food parcels and medical assistance to many who need this help.
ES India provides a daily feeding programme for the constant number of hungry people in the communities. We
are so grateful for generous donations from supporters who have been pivotal in the funding of the feeding
programme.
Children's Homes
ESCT has five children's homes in operation: Rainbow House, House of Kathleen, House of Norma, Victory
elter homeless men where there are currently 19 men residing. House of Hope is a shelter for homeles
omen and 7 are housed there at present. In Rena's Home in Mumbai, a further 5 women are house
Accommodation is usually in large old-style Goan properties with grounds suitable for games. They usually
- 2-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Day Care Centres
Currently, our Day and Community Centres are: Asha Deep in Panjim, Ashraya Community Centre in Vasco,
Albert's Good News Community Centre in Margao, Little Acorns in Calangute, Stepping Stones in Margao,
Tremara in Chimbel and Sylvia's House Community Centre in Vasco.
These provide drop-in centres for any child in need throughout the day. The shelters act as safe havens for
children, providing them with security, food, washing facilities, new clothing, basic, non-formal education anc
counselling. Approximately 50% of children in the Day Centres are funded to attend local state-run schools.
An extra dimension to the work of the Shelters is that of the Field Workers who work in the surrounding slur
reas with the most vulnerable children. They attend to minor medical problems, give basic teaching and refe
children to the Day Centres who, if necessary, may then be accommodated in a residential home. During the
year, Field Workers have spent time on additional feeding projects within the slums.
ESCT India took on a new outside project, the Rene Project, in February 2022, in Badlapur, Navi, Mumbai,
aiming to fight 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, with 20 children residing in Rena Home.
Education
As well as providing living accommodation, meals and medical care, the educational needs of the children are
also taken care of, in the purpose-built Shanti Niketan School. There are 281 El Shaddai Academy students, 201
children from our homes plus 80 day scholars.
Financial Review
The results are as set out in the attached accounts.
Grant Making Policy
The Trustees consider Grant Making an effective means of delivering aid using local partners, ESCT India who
has access to facilities, expertise, staff, and other resources in the field, and they may be better placed to deliver
aid speedily and effectively.
We have established a continuous review process of our Partner Agency for its track record in their field, financial
transparency and operational capability.
Our Grant Making Programme is reviewed each year.
Reserves Policy
The Charity aims to hold free reserves of approximately £55,000, which equates to three months' grant making
for our Partner Agency's charitable activities.
As at 31 March 2025 free reserves (excluding fixed assets and designated funds) were £107,702 (2024 restated:
£68,722), which is above the target level.
Financial Risks - Project Running Costs
All funding sent by the UK to our Partner Agency, ESCT India, is issued 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 the
charity in India and the UK charity expenses.
We have lost some sponsors, partly due to age and financial restraints, but are gaining new sponsors. ESCT
India will only embark on projects that are funded.
- 3-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for Future Periods
highlight the need for sustainability of our current projects. The Trustees whole-heartedly recognise that they are
responsible for the maintenance and integrity of the Charity.
The Charity was established to support ESCT India. The trustees consider grant making to ESCT India as an
effective means of delivering aid. Over the decades, ESCT India has established facilities, developed expertise
and has staff and resources in Goa including children of EL Shaddai who are now adults and playing their part in
society and assisting ESCT India in its goals.
Structure, Governance and Management
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial statements were:
SM Shah - Chair
AK Edgar-Cole
N Changela
J Turton
D Smith
R Bealing
M Care
(Appointed 5 June 2024)
(Resigned 31 July 2024)
(Resigned 11 July 2024)
Appointment of Trustees
In recent years, persons who have played a significant role in supporting the charity along with its objectives and
possess the requisite skills along with an enhanced DBS clearance, have been invited to become a Trustee.
Organisational Structure and Governance
The Registered Charity (Charity No. 1076768) is a Company Limited by Guarantee (Company No. 03646579)
and is governed by its Memorandum and Articles of Association. The Charity is managed by a Board of Trustees
who are responsible for setting and implementing policies and are assisted by the Company Secretary and UK
Every member of the Charitable company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a
member, or within one year after he or she ceases to be a member.
Risk Management Process and Review
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 clearly identified
and attributed to either ESCT UK or our partner agency. These risks areas include topics such as Governance,
Operational, Financial and compliance with UK Laws and Regulations. Following risk identification, a Risk
Management Review is then completed for each specific risk area.
The Trustees' report was approved by the Board
of Trustees.
S M Shah - Chair
Trustee
Dated:
25/09/2025
- 4-

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 of the financial statements of EL Shaddai Charitable Trust Limited (the
Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006
Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of
Independent examiner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute
of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
3
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination; or
4
he financial statements have not been prepared in accordance with the methods and principles of th
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
I have no concerns 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 the financial statements to be reached.
However we feel it necessary to draw attention to the paragraph in the Trustees Report under the heading financial
risk. The UK Trustees have in place various procedures to assist with the control of expenditure in Goa, which
includes evidencing of expenses. However it should be noted that inevitably responsibility for spending in Goa lies
with the Trustees of ESCT Goa and the UK Trustees can only rely on reports of evidence of this spending provided
to them.
Matthew Webb
MättheW Webb, F3 5 08:55:07 GMT+1)
Azets Audit Services
Woodlands Court
Truro Business Park
Truro
Cornwall
TR4 9NH
United Kingdom
Dated: 26/09/2025
- 5-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total
2025
Unrestricted Restricted
funds
funds
2024
2024
as restated as restated
Total
2024
Notes
Income from:
Donations and
legacies
Other trading
activities
Investments
Total income
Expenditure on:
Charitable activities
2
3
4
5
Gross transfers
between funds
Net income/(expenditure)
for the year/
Net movement in funds
Fund balances at 1 April
2024
Fund balances at 31
March 2025
190,163
1,171
1,202
192,536
87,167
-
105,369
69,404
174,773
143,940
:
143,940
176,260
-
(32,320)
40,629
8,309
334,103
1,171
1,202
336,476
263,427
-
73,049
110,033
183,082
69,182
1,068
407
70,657
36,812
10,063
43,908
25,496
69,404
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
156,980
:
156,980
177,149
(10,063)
(30,232)
70,861
40,629
226,162
1,068
11068
407
227,637
213,961
-
13,676
96,357
110,033
These Com pries Act 2 activities also complies with the requirements for an income and expenditure account
- 6-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT 31 MARCH 2025
2025
Fixed assets
Tangible assets
Current assets
Debtors_
Cash at bank and in hand
Creditors: amounts falling due within
one year
Net current assets
Total assets less current liabilities
Income funds
Restricted funds - general
Unrestricted funds
Designated funds:
S Redford legacy fund
Anderton Foundation
General unrestricted funds
Notes
11
12
518
13
20,427
220,728
241,155
(58,591)
182,564
183,082
14
8,309
15
39,659
26,894
66,553
108,220
174,773
183,082
- 7 -
2024
as restated
682
13,211
98,180
111,391
(2,040)
109,351
110,033
40,629
69,404
69,404
110,033

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 25/09/2025
Such
S M Shah - Chair
Trustee
Company registration number 03646579
- 8 -

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
Charity information
EL Shaddai Charitable Trust Limited is a private company limited by guarantee incorporated in England and
Wales. The registered office is 1st Floor, The Pavilion, 56 Rosslyn Crescent, Harrow, Middlesex, HA1 2SZ,
United Kingdom.
1.1 Accounting convention
1.2
Companies Act 2006, FRS
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
Prior period adjustment
The financial statements have been restated to incorporate the impact of a misclassification of income in prior
periods. £44,154 was incorrectly classified as restricted income in the prior year. A further £11,825 was
incorrectly classified as restricted income in earlier years.
The effect of the reclassification is to reclassify
£44,134 from restricted income to unrestricted income during the year ended 31 March 2024. Opening
unrestricted funds and opening restricted funds at 1 April 2023 have increased/decreased respectively by
£11,805.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
The Trustees
are not aware of material uncertainties which may cause doubt on the charity's ability to
continue as a going concern
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.5 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
- 9-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified
the donation, unless performance conditions require deferral of the amount. Income tax recoverable
elation to donations received under Gift Aid or deeds of covenant is recoanised at the time of the donatio
Any Gift Aid claimed on restricted donations is classified as unrestricted and is used to fund any fees/
deductions from the donation platform, as well as the UK head office costs.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.6 Expenditure
All expenditure is recognised on an accruals basis as a liability occurs and there is a legal or constructive
obligation committing the charity to pay out the expenditure. Expenditure includes VAT that cannot be fully
recovered and is reported as part of the expenditure to which it relates.
Fundraising costs comprise specific costs associated with attracting the voluntary income.
Costs of generating funds are those costs incurred in trading activities that raise funds.
Grants are recognised in the accounts on payment when the commitment is made.
Governance costs include those incurred in the the governance of the charity and its assets and are primarily
associated with constitutional and statutory requirements.
1.7 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation
and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Fixtures, fittings & equipment
straight line over 4 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recoanised in the statement of financial activities
1.8
Impairment of fixed assets
At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in the
Statement of Financial Activities.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
- 10 -

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
1.10 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12
'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.11 Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Corporation Tax Act 2010
and the Income Tax Act 2007. Accordingly there is no taxation charge in these accounts.
- 11 -

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Donations and legacies
Unrestricted
funds
2025
Donations and gifts
Donations and gifts
Donations
Legacies
Gift aid
190,163
53,078
111,554
25,531
190,163
- 12-
Restricted
funds
general
2025
143,940
143,940
143,940
Total
2025
334,103
197,018
111,554
25,531
334,103
Unrestricted
Restricted
funds
funds
general
2024
2024
as restated
as restated
69,182
156,980
69,182
156,980
69,182
156,980
Total
2024
226,162
226,162
226,162

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Other trading activities
4
Fundraising events
Investments
5
Interest receivable
Charitable activities
Depreciation and impairment
Premises and administration costs
Website costs including just giving fees
Grant funding of activities (see note 6)
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds - general
- 13-
Unrestricted Unrestricted
funds
funds
2025
2024
as restated
1,171
1,068
Unrestricted Unrestricted
funds
funds
2025
2024
1,202
407
Charitable Charitable
activities
activities
2025
2024
€
248
19,745
235
20,228
238,710
4,489
263,427
87,167
176,260
263,427
227
15,551
391
16,169
192,300
5,492
213,961
36,812
177,149
213,961

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6
Grants payable
El Shaddai Charitable Trust (India) restricted
El Shaddai Charitable Trust (India) unrestricted
El Shaddai Charitable Trust (India) designated
Charitable Charitable
activities
activities
2025
2024
€
176,260
192,300
17,450
45,000
238,710
192,300
-
7
Support costs
Support Governance
costs
€
costs
€
2025
2024
Legal and professional
Accountancy including independent examination
Insurance
:
-
-
Analysed between
Charitable activities
-
219
3,089
1,181
4,489
4,489
219
3,089
1,181
4,489
4,489
217
4,200
1,075
5,492
5,492
8
9
Trustees
Expenses incurred by trustees in relation to the performance of their duties on behalf of the charity have been
reimbursed at cost, which includes 4 (2024: 3) trustees total travel costs of £1,593 (2024: £1,875).
A Edgar-Cole's mobile phone contract of £52 for the year (2024: Enil) was paid by the Charity.
Employees
The charity does not have any employees. The UK Office Coordinator invoices the charity for her time at
agreed rates.
10 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
- 14 -

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
Fixtures, fittings & equipment
909
84
993
227
248
475
518
682
12 Debtors
Amounts falling due within one year:
Prepayments and accrued income
2025
20,427
2024
13,211
13 Creditors: amounts falling due within one year
Accruals and deferred income
2025
58,591
2024
€
2,040
- 15-

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
1Api1 2024
as restated
Incoming
Resources
Transfers
resources
expended
as restated
Balance at
1 April 2024
as restated
Movement in funds
Incoming
Resources
Balance at
resources
expended 31 March 2025
Community and Educational project
70,861
156,980
(177,149)
(10,063)
40,629
143,940
(176,260)
8,309
Purpose of Restricted Funds
To provide accommodation for children, usually in large old-style Goan properties, consisting of a main room used for different functions (meals, recreation), dormitory
accommodation, shower blocks, kitchen, office etc with 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 security, food, washing facilities, new clothing, and basic non-formal education and counselling. 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 previously
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 to benefit fully from an education.
To run a number of projects for local communities both in urban and village areas.
To provide medical facilities.
To provide vehicles for use by the charity.
- 16 -

EL SHADDAI CHARITABLE TRUST LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes:
Movement
in funds
Incoming
resources
€
Balance at
1 April 2024
Movement in funds
Incoming
resources
Balance at
Repented 31 Maran 025
S Redford legacy fund
Anderton Foundation
Collins Family Trust
-
39,659
26,894
45,000
111,553
:
(45,000)
(45,000)
39,659
26,894
-
66,553
Purpose of Designated Funds
The charity often receives large donations and legacies which are sometimes designated by the donor for
specific projects. Where the funds received are not specifically designated the trustees earmark the funds for
current or future building projects where the donor, legator or benefactor can be suitable acknowledged by a
permanent plaque.
16 Analysis of net assets between funds
Unrestricted
fund
2025
Restricted
fund
2025
Fund balances at 31
March 2025 are
represented by:
Tangible assets
Current assets/(liabilities)
518
174,255
174,773
8,309
8,309
Total Unrestricted
Restricted
2025
fund
2024
fund
2024
as restated
as restated
€
€
518
182,564
183,082
682
68,722
69,404
40,629
40,629
Total
2024
€
682
109,351
110,033
17
18
Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
Company limited by guarantee
or she ceases to be a member. The company is incorporated in England & Wales.
- 17-