2021-12-31-accounts

Malarchi Pooncholai Trust Registration number: 1092994

Annual Report 2021

Aims, objectives and achievements.

The Trust aims to lift children, who are either orphans or in the care of a lone parent, in the Tirunelveli District of Tamil Nadu in South India, out of dire poverty through the provision of regular financial, care, educational and medical support.

One hundred and thirteen children of school and college age, received monthly financial support, a monthly hygiene parcel, clothing and educational equipment. They receive medical support when needed. The support, which was heavily increased both in financial and practical terms such as food and items of hygiene due to the pandemic, continued throughout the year with a decision being made to permanently increase the financial support.

Attendance at school and college resumed gradually throughout the year.

Representatives of the UK trustees were unable to visit due to travelling restrictions resulting from the pandemic and various lockdowns.

The already audited India accounts were received by email on time and scrutinised. They were found to be reasonable and accurate and were accepted by the UK Trustees

Children - Developments and activities.

Children returned to education with the years ten and twelve youngsters able to sit their final exams.

The children, along with their lone parents, were able to meet in groups for food and discussions and also, as usual, received clothing, blankets and gifts. Unusually, this was without the presence of any UK trustees. There was a further meeting at the beginning of the school year when the children received their educational equipment for the academic year.

Staff

There was an increase in staff. An additional fieldworker, Esakkimuthu, who was brought up, from the age of three, in our Children’s Home, Pooncholai, joined the staff as a fieldworker. With the increase in the numbers of children being supported he was a welcome addition. Another part-time clerk, Muthukumari, was engaged. She has IT skills and is being trained to keep the daybook and the accounts, making the regular engagement of an accountant superfluous to requirements. One of her tasks will be to prepare the accounts ready for the auditor. A cook/carer has also been engaged to prepare food for a group of elderly people who are entirely without family support.

Both of our well-established Indian colleagues, who are fieldworkers, continue to do a first-class job continuing to maintain contact with our families and the children’s schools and colleges, delivering the monthly money, food and hygiene parcels.

Mr Prabakaran, continues to support every area of the Trust’s work. The parents of our children greatly trust and respect him and his advice, which is honest, sound and expert. It is he who completes and returns what are sometimes highly complex forms to the State and Central Governments. Regular approval (FCRA certificate) from Central Government for NGOs to receive funding from abroad has to be sought and given. Clearly, without the funding from the Malarchi Pooncholai Trust UK, the work in India would not be possible. Additionally, further obligatory regulations, around banking and scrutiny of procedures and accounting, are not infrequently imposed and they can be complex and demand a high knowledge of written English. Without Mr Prabakaran’s support and excellent written English, it is very unlikely that we would be able to negotiate and surmount these difficulties and we are deeply indebted to him for his, very willingly given, hard work on behalf of the Trust, the value of which, I stress, cannot be overestimated.

The Impact of the Pandemic.

Some extremely poor elderly people who live alone and without assistance in Reddiyarpatti, the village of our headquarters, were included as recipients of the monthly food and hygiene packages during lockdowns. This support was greatly valued and made such a difference to recipients that it was decided to continue it although changing the focus to four extremely deprived pariah hamlets. Cooked daily food is given, served in the area of preparation or, in the case of serious mobility issues, delivered to the dwellings of the recipients. A cook/carer has been

engaged specifically for this work. Thirteen elderly people are currently benefiting.

Toilets construction

None of the homes of our children contained either inside or outside toilets and, apart from those who live in the slums, where they have shared toilet facilities, they have had no alternative but to use surrounding scrub areas instead. It was decided, wherever possible, to install toilets in or to the side of our children’s dwellings. Additionally, where there were serious mobility problems, it was decided to extend this project to some of the elderly people supported by the Trust. To date, forty-six toilets have been completed.

Visits to homes

Visits to the homes of our children by UK Trustees were not, due to the pandemic, possible this year.

Funding

Because of a further generous legacy, the Trust is in the very fortunate position of being able to extend its work without any difficulties, whilst retaining sufficient funding for unforeseen eventualities during the next year and beyond.

Carol Evans Chairperson

Consolidated accounts(Account 1 and account 2)	Consolidated accounts(Account 1 and account 2)
Section A Receipts and Payments
A1 Receipts	Unrestricted	Restricted	Endowment fu	Total funds
Donations and legacies	200,000	-	-	200,000
Interest on deposit accounts	2,949	-	-	2,949
Subtotal 202,949 - - 202,949
A2 Asset and investment sales
None - - - -
A3 Payments	Unrestricted	Restricted	Endowment fu	Total
Transfers to India	43,104	0	0	43,104
Postage	210	0	0	210
Package to India	151	0	0	151
Claim	736	0	0	736
Bank charges	105	0	0	105
Subtotal 44,306 - - 44,306
A4 Asset and investmentpurchases
None - - - -
Summary
Totalpayments 44,306 - - 44,306
Net of receipts/(payments) 202,949 - - 202,949
A5 Transfers between funds
A6 Cash funds lastyear end 169,561 - - 169,561 Cash funds thisyear end 328,204 - - 328,204
Section B Statement of assets and liabilities at the end of theperiod
	Unrestricted	Restricted	Endowment fu	Total
B1 Cash funds 328,204 - - 328,204 B2 Other monetary assets - - - - B3 Investment assets - - - - B4 Assets retained for the charity’s own use - - - - B5 Liabilities - - - -

Column1 Column2 Column3 Column4 Column5 Column6	Column1 Column2 Column3 Column4 Column5 Column6	Column1 Column2 Column3 Column4 Column5 Column6	Column1 Column2 Column3 Column4 Column5 Column6	Column1 Column2 Column3 Column4 Column5 Column6	Column1 Column2 Column3 Column4 Column5 Column6
Malarchi Pooncholai Trust
	Registration number 109 2994
UK accounts 01/01/2021-31/12/2021
Account 1
Openingbalance at 01/01/2021 6,517
	Receipts	Notes	Payments	Notes
January 320 410 Transfers to India
February	250		10	postage
245 Claim
March	20,000	From Acc 2	6,085	Transfer to India
270 15 Bank charge
April	310		151	Parcel to India
May 410 186 Claim
			210	Transfer to India
June 200,000 Bequest 919 Transfer to India * See Note 1 below
	310		919	Transfer to India	* See Note 1 below
460 Transfer to India * See Note 1 below
			200,000	Transfer to account 2
101 Transfer to India
			15	Bank charge
July 300 1,323 Transfer to India
			3,976	Transfer to India
15 Bank charge
			2	Postage
88 Postage
August	250		5,960	Transfer to India
15 Bank charge
			3	Postage
310 Transfer to India
September	230		6,130	Transfer to India
15 Bank charge
October	6,000	From Acc 2	5,965	Transfer to India
85 15 Bank charge
November	10,000	From Acc 2	10,339	Transfer to India
75 15 Bank charge
			2	Postage
December 115 58 Postage
			305	Claim
3 postage
			46	postage
245,443 244,306
Balance 31/12/21	1,136

Column1 Column2 Column3 Column4 Column5	Column1 Column2 Column3 Column4 Column5	Column1 Column2 Column3 Column4 Column5	Column1 Column2 Column3 Column4 Column5	Column1 Column2 Column3 Column4 Column5
Account 2
Openingbalance	163,044
Receipts Notes Payments Notes
January	2
February 1
March	1		20,000	To account 1
April 1
May	1
June 1
	200,000	From account 1
July 2
August	3
September 3
October	3		6,000	To account 1
November 3
December	3		10,000	To account 1
200,024 36,000
Openingbalance	163,044
363,068
Balance 31/12/21	327,068

Note 1

Pandemic lockdowns in India were maintained extremely strictly. The general population was not allowed to travel and those caught doing so were harshly punished. Employment completely stopped for our children’s lone mothers and they, and some elderly people cared for by the Trust, quickly ran out of the basic necessities of life. Children were in serious danger of becoming malnourished and sick. The bank from which the staff normally collect funds, some distance away from our headquarters, was closed for business. The only way to get accessible funds to the Trust in India was to send £500 in rupees to each of five employees’ personal accounts held in local banks, from the personal account of the chairman of the UK Trust since the UK bank account is structured to transfer money only to the India Trust account and also to the chairman of the UK Trust for administration purposes. Funds sent by the chairman was paid back immediately as shown in the account. The decision to take this emergency action was taken unanimously by the UK Trustees.

Carol Evans Chairperson Ellen Downey Treasurer

Independent examlnerfs report to the trustees of Malarchi PooDcholai Trus( reglstratlon number 1092994 The following is my report on the accounts of the Trust for the year ended 31 December 2021. As the independent examiner I have undertaken the following tasks Examination of the accounts. as detailed under sertion 145 of the 2011 Charlties Act Followed the procedures laid down in the Beneral dirertions given by the Charity Commisslon under sertion 145151 Ib} of the 2011 Act Noted any particular matters that may have come to my attention My examination was carried out in acC￿rdan￿ with the general directions given by the Charity Commission. The examination included a review of the accounting records kept by the charity and . comparison of the accounts with those records. The ￿vIeW did not cover the procedures necessary to provide a full audit of the accounts and consequently no opinion is given as to whether the accounts present a true and fair view. In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respW the following requirements have not been met. To keep accountin8 records in accordance with section 130 of the 2011 Att To prepare accounts which accord with the accounting records and comply wfth the accounting requirements of the 2011 Act. Dr. Jonathan Burton Senior Consultant, Microsoft The Cedars, Virtoria Road, Llanwrtyd Wells Powys. LD5 4SY. 15 August 2022