The Karen Hilltribes Trust ANNUAL REPORT & ACCOUNTS
1st October 2022 - 30th September 2023
Annual Report & Financial Statements | Year ending 30th September 2023
COMPANY & CHARITY INFORMATION
Registered Company Number 04484077 (England & Wales)
Registered Charity Number 1093548 Tower House Business Centre Registered Office Fishergate, York, YO10 4UA United Kingdom Trustees B Wiggan - Chair of Trustees J Ballantine - Secretary J Delaney R Ellis J Heelham C Shampine D Shurman H Bilton (resigned 26th February 2024) J Monaghan (resigned 26th February 2024) B Smith (resigned 26th February 2024) T A Y Wright (resigned 26th February 2024) Independent Examiner Susan Seaman, BA FCA CIOT Sagars Accountants Ltd Gresham House, 5-7 St Pauls Street Leeds, LS1 2JG, United Kingdom Director Summereen Khan
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Annual Report & Financial Statements | Year ending 30th September 2023
CONTENTS
Trustees’ Annual Report - Year Ended 30 September 2023
| Chair’s Statement | 5 |
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| Our Mission, Vision & Impact | 6 – 8 |
| Achievements & Performance | 9 – 15 |
| Structure, Governance & Management | 16 – 21 |
| Financial review | 22 – 23 |
| Statement of the Trustees’ Responsibilities | 24 |
| Independent Examiners Report | 27 |
| Statement of Financial Activities | 28 |
| Statement of Financial Position | 29 |
| Notes to the Financial Statements | 30 – 37 |
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Annual Report & Financial Statements | Year ending 30th September 2023
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Annual Report & Financial Statements | Year ending 30th September 2023
Chair’s Statement
Dr Beth Wiggan Chair of Trustees
would describe this past year 2022/2023 as a year of settling. After the dramatic changes and shifts of recent years, we have been finding some new steadiness and I creating pathways to further and future stability.
Our new Director, and myself as the new Chair, have this year settled into our roles and really got to grips with the main challenges currently facing the organisation. That said, we have continued to push forward: This year, we have adopted a new 5 year operational strategy, restructured the Board of Trustees to best support KHT, trialled new water filters to find the best way to secure clean water for villagers, secured the support of a
THIS YEAR, WE HAVE ADOPTED A NEW 5 YEAR OPERATIONAL STRATEGY, RESTRUCTURED
THE BOARD OF TRUSTEES TO BEST SUPPORT KHT, TRIALLED NEW WATER FILTERS TO FIND THE BEST WAY TO SECURE CLEAN WATER
FOR VILLAGERS, SECURED THE SUPPORT OF A NUMBER OF NEW MAJOR DONORS, IMPLEMENTED A NEW INTEGRATED PROGRAMME OF HOLISTIC MULTI-PROJECT SUPPORT IN 3 VILLAGES, AND INTRODUCED NEW ELEMENTS TO OUR PROGRAMMES SUCH AS DE-WORMING, HYGIENE EDUCATION AND FIRST AID TRAINING.
number of new major donors, implemented a new integrated programme of holistic multiproject support in 3 villages, and introduced new elements to our programmes such as de-worming, hygiene education and first aid training. This is all alongside solidifying our ‘business as usual’ achievements in our core activities by constructing 7 water sanitation and hygiene (WASH) systems and 6 flood resistant irrigation systems, and supporting hundreds of young people via our Access to Education initiatives.
It’s great to have seen our volunteer
programme start to settle too, with volunteers back playing a key role in some projects, and I look forward to that extending to our other
programmes next year. Whilst the global economic landscape is challenging for small organisations like ours, I’m proud of the considerable fundraising achievements this year and feel confident in our plans for the coming year. This report shows that we have continued to make outstanding use of the funds we raise.
As always, thanks must go to our generous donors, fantastic staff, motivated volunteers and engaged communities, without whom we could not report here that we have again successfully met our goals to enhance community health, secure sustainable livelihoods, and increase access to education for our Karen beneficiaries.
Our new strategy means that 2023/2024 looks set to be a year of growth, in many forms, as we continue to work towards a secure future for the Karen communities of Northern Thailand.
Dr Beth Wiggan Chair of Trustees
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Annual Report & Financial Statements | Year ending 30th September 2023
OUR MISSION, VISION & IMPACT
The Karen Hill Tribes Trust (KHT) is a communityled organisation that has been working with marginalised Thai-Karen communities in Northern Thailand for the past three decades. The Karen are one of the largest ethnic minority groups in Thailand, with most communities
residing in low resource, rural and mountainous areas of Northern Thailand. By taking a holistic approach to the complex socio-economic issues at hand, KHT aims to achieve sustainable change by empowering communities to improve their own lives.
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Vision
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Mission
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Goals
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OUR VISION
A secure future for the Karen communities of Northern Thailand.
OUR MISSION
To partner with Karen communities to improve their health, livelihoods, and access to education.
OUR GOALS
To enhance community health by improving sanitation, hygiene, and access to safe water. To secure sustainable livelihoods through increased food security & income generation. To increase access to education for children and young adults to improve their opportunities.
OUR APPROACH
KHT’s approach begins and ends with the Karen People of Northern Thailand. As one of the few organisations operating across the Mae Hong Son Province, KHT works in an integrated and sustainable manner to improve the lives of marginalised indigenous Thai-Karen communities.
The KHT works in three main areas: Community Health, Sustainable Livelihoods and Access to Education. As such, our projects support immediate, short term and long term needs of the Karen, and we work with local communities with a key priority being their dignity and betterment
This unique approach is based on the expressed needs of target communities and involves their local knowledge in all stages of our projects, including design, implementation, maintenance, and evaluation. Projects are focussed on promoting self-reliance leading to improved well-being, whilst helping Karen communities retain their unique identity and culture. Not only does this approach guarantee projects have a positive impact, but also supports community ownership and long-term sustainability.
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Annual Report & Financial Statements | Year ending 30th September 2023
KHT’s Impact to Date
Transformed health and well-being for over 48,000 people through providing cleaner drinking water, improved sanitation facilities and hygiene education.
Allowed 16,696 farmers to secure agriculture as a sustainable livelihood through the construction of flood-resistant irrigation systems
Increased access to education for 16,271 children and young adults through the provision of school meals, transport and accommodation, and higher education scholarships.
*KHT revised its beneficiary figures in 2023, utilising its new database and checking historical data. There is a slight decrease in direct beneficiary figures in large part because KHT can account for individuals being beneficiaries of multiple projects.
KEY ACHIEVEMENTS IN 2022-2023
WASH
IRRIGATION
ACCESS TO EDUCATION
Gravity Fed Water Systems and Sanitation facilities constructed for 7 villages and supporting 1534 people .
Construction of Flood Resistant Irrigation Systems in 6 villages , directly helping 2730 people , and more indirect beneficiaries.
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17 Villages served by bus routes transporting 428 children
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297 kids & 6 schools supported for meals
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46 vocational & university scholarship students supported
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454 students & 52 teachers treated with deworming medication
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Held a reunion event for our higher education scholarship students.
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Annual Report & Financial Statements | Year ending 30th September 2023
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Annual Report & Financial Statements | Year ending 30th September 2023
ACHIEVEMENTS & PERFORMANCE
In the last 12 months, KHT has supported upwards of 5,000 Karen people in Northern Thailand through its charitable activities. Whilst KHT continues to face challenges related to weather, accessing villages and rising material costs, the charity has managed to achieve its goals to support as many villages as possible
and provide reliable support improved health, improved livelihoods and support Karen children and youth accessing education. The charity continues to improve its administrative processes, internal operations and liaising with other organisations and groups for best practice and support.
TRANSFORMING COMMUNITY HEALTH THROUGH WATER, SANITATION AND HYGIENE
Ongoing poverty as well as the climate and remoteness of villages means that the Karen face water poverty and poor access to sanitation and hygiene facilities (WASH). With the seasons impacting the availability of water and the possibility of water borne disease, the reliance on unsafe water for drinking, cooking and bathing is often unavoidable for the Karen. Communicable diseases such as typhoid, cholera, parasites and diarrhoea have an impact on both immediate health, livelihoods and even life expectancies. KHT’s WASH projects aim to address this lack of access for the Karen and bring cleaner water and sanitation facilities to forgotten and marginalised villages. Our team also provide hygiene education and work closely with the communities to set up Water Committees to maintain systems and ensure there is community buy-in and empowerment.
A 2020 study by Sudsandee et al. found that many unprotected water sources used by hilltribes were contaminated by faeces and harmful bacteria. There is also growing concern of chemical contamination as people use chemical fertilisers.
After a comprehensive evaluation of our WASH programme, KHT implemented slow sand filters into our WASH systems. In the reporting period, KHT installed 4 slow sand filters and we have been working with the communities to ensure they are able to provide the right support. As such we have revisited sites, supported maintenance, and will continue to monitor via water testing. As a precaution, KHT has encouraged communities to boil water under the biological layers grow in the filters and in case of overflow. KHT will also trial other filters and work to provide the most suitable solution for villages.
In 2022-2023, KHT:
- [Constructed WASH systems in 7 villages, including building latrines and providing hygiene ] education
[Installed 3 different types of filters to trial new ways to support cleaner water ]
[Provided first aid training and first aid kits across 2 villages]
[Continued water testing and monitoring and evaluation]
[Sent staff on training courses related to household water management and slow sand filters]
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Annual Report & Financial Statements | Year ending 30th September 2023
KHT’S WASH EVALUATION:
A refugee influx due to fighting in Myanmar led to one KHT project being left incomplete in terms of the second filter. KHT will return to the village when possible and has advise the families to boil their drinking water. KHT’s rapid sand filter was installed and cleans the water or debris and sediment.
KHT’s 2021-2022 evaluation pointed to the positive impact of our WASH systems, and we are continuing to collect data to ensure we can evaluate the new aspects of our programme. Our WASH Programme impacted the following UN Sustainable Development Goals
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Annual Report & Financial Statements | Year ending 30th September 2023
SECURING SUSTAINABLE LIVELIHOODS THROUGH FLOOD-RESISTANT IRRIGATION SYSTEMS
Despite Thailand’s middle-income status, wealth disparity is huge, and Thailand has the highest income inequality rate in East Asia. As reported by the World Bank in 2020, 6.8% of Thailand’s population live below the international poverty life of $2.15 dollars per day.
Most of these impoverished people are from rural communities and the poverty rate in Mae Hong Son is estimated as 34%, compared to 11% being the national average. Current and exact data on household incomes is difficult to find, however rural households are often earning only 68% of what urban households can earn. The impact of the Covid-19 Pandemic has also led to increased poverty and marginalised communities are struggling to recover.
The Karen earn their subsistence and livelihoods overwhelmingly through farming and are a rural
and isolated community. In times of climate crisis, this leaves them vulnerable to seasonal shifts that cause flooding, dry seasons, and limited access to support to address these. KHT’s research shows that at least 50% of villagers do not produce enough rice to last them throughout the year, leaving them food insecure for many months.
KHT’s Flood Resistant Irrigation Systems (FRIS) are a simple, durable, and appropriate solution for Karen farmers. The FRIS ensures that water is directed safely to farmland, so it can be used all year-round. As shown in our 2020-2021 Livelihoods Evaluation, the FRIS improved use of farmland, household incomes and reduced food insecurity. The systems can last up to 20 years and KHT have built 106 of these across Mae Hong Son to date.
In 2022-2023, KHT:
- Constructed 6 FRIS systems, supporting 2732 Karen people as well as indirectly benefiting other villages and local markets
OUR WORK SUPPORTS THE FOLLOWING UN SUSTAINABLE DEVELOPMENT GOALS
During the year, KHT has also invested time into researching how to support farmers more via training and links to other organisations. This includes liaising with other groups in Thailand working on improved farming practices including organic farming and seed saving. KHT will continue to work to understand what is best and most needed by Karen communities and how we can implement new components to our existing project.
2023 was a year in which environmental factors greatly impacted KHT’s work. Unpredictable rainfall in the dry season, flash floods and landslides cause the KHT team delays and additional expenses. During the rainy season, a violent flood led to KHT’s FRIS being destroyed along with a bridge and government dam. This was a rare occurrence in the village and the first time a FRIS has sustained irrevocable damage. KHT will return to the village once flooding subsides to understand what support is needed. The village does have another KHT FRIS, which is reassuring for the villagers.
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Annual Report & Financial Statements | Year ending 30th September 2023
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Annual Report & Financial Statements | Year ending 30th September 2023
ACCESS TO EDUCATION FOR MARGINALISED KAREN CHILDREN AND YOUTH
KHT has continues to support access to education for Karen children via school buses, school meals for dormitory students and student scholarships. The cost of living continues to impact families and the education of children is impacted when parents are struggling to manage all the needs of a family. It is estimated that only 19% of children from the poorest quintiles complete upper secondary school, whilst 76% of children from richer quintiles do.
The national average to complete upper secondary school is 47%, although most children do complete primary education. There is a lack of data on access to education for the Karen, leaving many children to fall through the gaps. The remoteness of villages means many children cannot safely travel to school, and sickness and poverty also hinder their attendance. KHT has also noted the relationship between health and access to education.
The Deworming Project was implemented after requests from local primary schools. KHT consulted with the schools, medical experts and completed research on the efficacy and methods of deworming. The project was well received, and the charity has received calls to continue it and include more schools. KHT is currently completing endline surveys for the schools to improve any future implementation.
IN THIS FINANCIAL YEAR, KHT:
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Funded 17 bus routes that serve more than 428 children so ensure they can safely travel to and from school.
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Supported 6 schools with funds for school meals, so children unable to travel home are well fed and can afford to stay at school.
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Sponsored 46 university and vocational students with scholarships to help them continue their higher education.
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- Provided deworming medication to 454 students and 52 teachers across 7 schools.
OUR WORK SUPPORTS THE FOLLOWING UN SUSTAINABLE DEVELOPMENT GOALS:
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GENDER QUALITY REDUCED
EQUALITY EDUCATION INEQUALITIES
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Annual Report & Financial Statements | Year ending 30th September 2023
KHT’S HOLISTIC PROGRAMME:
KHT’s projects provide a foundational level of support and development for Karen villages. In line with our commitment to providing the support requested by villages, KHT aimed to complete ‘holistic’ or ‘integrated’ interventions of more than one KHT project. In 2023, KHT began this integrated approach, and 3 villages have benefited from more than one project. KHT has learned much from this new approach and will be implementing more projects like this in the coming year, according to donor requests. KHT also understands this approach is not always relevant or possible in all villages and has adapted what is does to best support the villages.
CASE STUDY: THE VILLAGE THAT COULDN’T GROW RICE
The village of Ban Mae La Ngew is home to 237 people and due to ongoing water scarcity, the village had been unable to grow rice for 5 years. This left many villagers growing corn to earn an income and having to use their incomes to buy rice to feed themselves. KHT provided the village with a WASH system, including latrines as well as a flood resistant irrigation system to further support their rice growing and improve crop diversity. KHT also provided 3 students from the village with scholarships to complete vocational studies. Ensuring Karen youth have a path to employment via vocational qualifications will support poverty reduction in the long term. Mr Pathuhae is a resident in Mae La Ngew, where he lives with his wife. He has lived in the village since he was born and is a farmer. He was unable to attend school because there was no school, road or electricity when he was growing up.
“In the past we carried water with bamboo from the river and it would take half the day. We had to wash ourselves and our clothes in the river too.
Eventually as roads were built the town also received a water system from the local government. However, this system is now many years old and there is a water shortage, especially in the dry season. For the farmers in the village, these last few years have been very difficult. There have been floods that have means they cannot grow rice. Without rice, the incomes in the village have lessened and poverty has increased.
We are so happy with your help. The villagers will now have water for drinking and using in our farming. It will help us live better lives. We are a harmonious village, and we help each other, and this is something I am proud of.
As Karen we are given less opportunities and slower than others because we are so far from everything, but you have come to help us.” Although the road to the village is still a dirt road and this makes it difficult for villagers to travel and access services, improving the crop diversity, health and income generation in the village will go a long way towards improving lives.
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Annual Report & Financial Statements | Year ending 30th September 2023
STRUCTURE, GOVERNANCE & MANAGEMENT
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the Charity for the year ended 30 September 2023.
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006
Recruitment & appointment
of new trustees
Up to 12 trustees are appointed to the board on a three-year rotational basis. As of September 2023, there are 11 trustees on the board. Trustees are recruited by the Board of Trustees based on nominations from existing trustees. The Board of Trustees seeks to ensure a mix of skills and diversity and selects each trustee according to their skills or interest.
Induction and training of new trustees
Before being formally appointed, all trustees are provided with appropriate information to ensure that they have a good understanding of the roles and responsibilities of a trustee, the charity itself and its target beneficiaries. This includes, but is not limited to, the Essential Trustee Guide from the Charity Commission, the Charity Commission’s web-pages on “Public Benefit”, and the Charity’s governing document, strategic plan, recent annual reports, M&E/impact reports, meeting minutes, and Board Basics & Becoming a Trustee Policy document.
Organisational structure
The Board of Trustees are collectively responsible for ensuring that the Charity is effectively and responsibly governed and that it delivers its charitable objectives for the public benefit. All trustees give their
time freely and do not receive remuneration or other benefits for their role. KHT has a trustee indemnity insurance policy in place that covers the Trustees and Charity up to £250,000.
The Trustees, together with the Director, meet three times a year to discuss and determine strategic, financial, and operational requirements, with the annual general meeting (AGM) being held in January each year. Following a full review of the Board of Trustees by the Chair in 2023, 3 new trustee sub-committees were introduced to support KHT staff in the key areas of Governance and Risk, Programmes, and Fundraising. These subcommittees also involve some additional external expert support, for example via a Professional Advisory Board for Programmes, and fundraising mentorship. These recent changes will be embedded, and their impact will start to be felt in 2023/2024.
Summereen Khan was appointed as Director in July 2022 and has been working with the Board of Trustees and staff to lead daily operations, ensure legal requirements, and the charitable objects of KHT are met. The Director reports to the Board of Trustees in the UK and is responsible for ensuring that the charity achieves its mission through key performance indicators agreed by the Trustees.
All of the charity’s other employees and volunteers report directly to the Director. KHT delivers its charitable objectives in Northern Thailand in partnership with a Thai registered foundation, the Foundation for Karen Hilltribes in Thailand (KHTF). Collectively, the Charity’s team is based across locations
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Annual Report & Financial Statements | Year ending 30th September 2023
in the UK and Khun Yuam, Thailand. In the UK, the Charity’s team includes the Director, Fundraising Manager, Programmes Officer and Finance Administrator. Although York is KHT’s base and a registered office address is held for postal services, the Charity does not operate a physical office and all UK employees work remotely. Together, the main responsibility of the UK charity is to raise funds, maintain robust financial systems, distribute communications, provide oversight and management on all charitable activities and work with the UK-based Board of Trustees to ensure good governance. In Thailand, KHTF maintains a small office in Khun Yuam, which coordinates the implementation of all the charity’s projects. Nine Thai-Karen staff are based in this office. The Thai-Karen staff lead all project activities and Thai administration. The UK team have travelled to Thailand to support KHT’s operations this year. Direct visits and time spent in Mae Hong Son is vital to ensure projects are performing as needed and also important for ongoing fundraising efforts. The Director’s visits are also part of supporting the development of the Thai-Karen team and the implementation and evaluation of the charity’s projects through their expertise and technical skills. Oversight and ensuring better reporting for trustees and donors and is also an important benefit to extended visits to Mae Hong Son. KHT extends invites to its donors to Mae Hong Son and one key donor was able to visit projects in November 2022 to meet with our local team.
Related parties
The Foundation for Karen Hilltribes in Thailand (KHTF) was established under Thai law in Bangkok by representatives of KHT in December 2002 (Registered in Thailand by Permit 242/2525). KHTF has its own Board of Trustees and employees and works in partnership with KHT according to a mutually agreed Memorandum of Understanding (MoU) which defines the relationship between the two entities. Accounts for KHTF are registered and
submitted under Thai law and are incorporated into KHT’s financial statements. Although it is a separate legal entity, KHTF has identical aims to KHT and the two entities work in close partnership towards a common vision and mission. To achieve these shared goals, KHT organises operations and fundraising from the UK, where its financial centre is based, whilst KHTF acts as the implementing arm that delivers activities.
Risk management
The Board of Trustees and Director of KHT believe that sound risk management is integral to both good management and good governance practice, and ultimately to the sustainability and success of the charity. Risk management is therefore an integral part of the charity’s decision-making process and is incorporated within all strategic and operational planning. KHT manages its exposure to risk through a robust risk management framework, which ensures the charity is able to identify, assess and respond to risks that it may face when conducting activities.
The framework is based on guidance published by the Charity Commission in “Charities and risk management (CC26)” and focuses on assessing six key areas of risk: Governance, Operational, Financial, External, Compliance (law or regulation), and Safeguarding - safeguarding was recently highlighted as its own category of risk to ensure KHT is upholding the best possible safeguarding standards across the Charity. Although a culture of effective risk management is promoted at all levels of the charity, the implementation and adherence to the risk framework is overseen by the Director and Board of Trustees. The Board of Trustees Risk Management Sub-Committee holds risk management meetings three times a year to review and update the risk management framework. Any risks identified as major or extreme are then reported to the full Board of Trustees at Trustees’ meetings for discussion before appropriate action is then taken to reduce the risk.
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KHT Organisational Strategy 2023-2028:
In 2023, KHT approved a 5-year strategy to take over from the interim strategy implemented in 2022. This strategy was developed by the new Director in collaboration with the trustees and the aim to is review the key indicators annually and ensure the charity is on track for its larger goals. The key goals are below and will be monitored and evaluated based on measurable indicators.
1 KHT 2 KHT HAS A IMPROVES ITS DEFINED AND ADMINISTRATIVE EFFICIENT & OPERATIONAL GOVERNANCE AND PRACTICES ORGANISATIONAL INCLUDING DATA, CULTURE SOFTWARE & HR
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KHT’S FUNDRAISING KHT’S PROJECTS STREAM IS DEMONSTRATE CONSISTENT, EFFICACY AND CONSOLIDATED SUSTAINABILITY AND DIVERSE
OBJECTIVES & ACTIVITIES
History
KHT was first registered as a charity in 1989 to address the lack of clean water in Karen villages, under the name Mae Phon Karen Hill Tribes Trust (Charity number 800796). The charity was formed through a partnership with current Karen Manager Wichien Bunrachaisavan (Salahae) and a former British diplomat working in Thailand. By working with Karen communities, cleaner water systems were designed and put in place to provide a source of life-changing access to cleaner water. In response to the expressed needs of the Karen, the work of KHT has now expanded into the areas of livelihoods and education with the aim to support the Karen in building a more sustainable future. Over time, KHT continues to adapt and improve its programmes and has expanded its community health programme into supporting improvements in sanitation and hygiene, in addition to its traditional focus on cleaner water. To aid this mission, a strong link with the UK was formed. This has resulted in over 400 volunteers travelling to Thailand to help construct cleaner water systems and teach English in Karen schools. In 1999, a fundraising office was opened in York and the charity was re-registered under the name The Karen Hill Tribes Trust in 2002 by
Penelope Worsley, the mother of a former volunteer. After over 30 years Salahae continues to lead the work in Thailand, supported by a team of nine Karen staff who fully involve the local community to ensure projects promote self-help and sustainability. To date, over £5.5 million has been raised for projects which have helped improve the lives of tens of thousands of Karen people living in Northern Thailand.
Charity Objectives
KHT was formally established in 2002 to benefit the Karen people of Northern Thailand. In the financial year ending 30th September 2023, the Board of Trustees have been able to continue working towards achieving its objectives.
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To improve the health, livelihoods, and access to education of Karen Communities in Northern Thailand.
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Any other charitable purpose for the benefit of the Karen communities of Northern Thailand
Public benefit
All the Charity’s aims, activities and achievements in the year ending 30th September 2023 are set out in this report and have been undertaken to further KHT’s charitable purposes for the public benefit.
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The Board of Trustees confirm that they have complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission, and that they have referred to this guidance and the Charity Commission general guidance on public benefit when reviewing the Charity’s aims, objects and in deciding what activities the Charity should undertake. KHT can also confirm that it has policies and procedures in place to protect people involved with the Charity, including complaints handling, conflicts of interest, risk management, safeguarding vulnerable beneficiaries, and volunteer management policies. In the financial year ending 30th September 2023, no safeguarding concerns were reported to KHT or its partner foundation.
Fundraising Activities
The majority of KHT’s funding is derived from grants made by trusts and foundations. KHT works with the Give 2 Asia Platform, as well as CAF to ensure we can receive funding from
the US and from Europe. In addition to this, KHT has several loyal individual donors that support our projects through unrestricted donations.
The Director and Fundraising Manager work to find new avenues of funding, both from institutions and individuals and in 2022-2023, KHT was able to secure grants from 4 new grant giving institutions, as well as continuing to strengthen its relationship with current and past donors.
In 2022-2023, KHT held an online challenge raising more than £1000 and sent out calls to donate via its Christmas and Easter Newsletters, as well as the monthly online newsletter. KHT also partnered with two hostel organisations working in Thailand, which held special events for the charity and will also provide their customers with information on our volunteering programme. In addition to this, KHT held its annual ‘Jungle Trek’ in December 2022, which involved 16 participants and fundraised more than £15,000.
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Annual Report & Financial Statements | Year ending 30th September 2023
Volunteers
In the past 12 months, KHT has been able to welcome two teaching volunteers as well as a group of 26 volunteers to support our July wash project.
KHT utilised social media and previous links with schools to help recruit volunteers. We hope to continue increasing volunteers in the coming year.
As in pre-Covid times, KHT aims to welcome both short-term teaching and water project volunteers to Thailand each year. Teaching volunteers spend 3 months teaching English in local schools, whilst water volunteers support the construction of water systems in remote Karen villages. KHT is grateful to its volunteers for continuing to support the charity in various ways and volunteers remain a vital part of our work and contribution.
KHT remains focused on meeting international standards, improving its monitoring and evaluation and on ensuring adaptability and flexibility in how it implements its projects and what its own goals are. A new strategy has been adopted by the trustees, as of June 2023, and this will help guide the charity for the next 5 years. Looking ahead to the 2023-2024 year, KHT aims to work in line with its new strategy and continue its important with in earnest. The year is shaping up to be an exciting time for project development, building recognition and improving operations. KHT aims to continue to support the Karen in achieving their basic human rights to water, education and livelihoods and to make the Karen people more visible to the world.
Plans for the Future Period
Following the disruption and challenges of the past 2 years cause by the Covid-19 Pandemic, KHT has managed to complete more projects in this year than the previous. This is in part to have a full complement of staff, the ability to travel to Mae Hong Son and positive outcomes with regards to fundraising efforts.
The past 12 months have also come with challenges, both internal and external. New aspects introduced as a result of extensive project evaluations and improving the capacity of the charity has led to a period of adjustment, we the charity amends administrative and operational processes. KHT is required to work within local regulations and restrictions, which can also lead to challenges and obstacles, alongside the unpredictability and operational impact of the weather and physical environment. KHT has also noted a shrinking of opportunities to achieve grants and support, which has led to more focus on community fundraising and strengthening links with long term donors. Ensuring KHT can lengthen its fundraising runway and reach more new donors, individual and institutional, is vital for our plans in the coming year.
KHT remains focused on meeting international standards, improving its monitoring and evaluation and on ensuring adaptability and flexibility in how it implements its projects and what its own goals are. A new strategy has been adopted by the trustees, as of June 2023, and this will help guide the charity for the next 5 years.
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Annual Report & Financial Statements | Year ending 30th September 2023
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Annual Report & Financial Statements | Year ending 30th September 2023
FINANCIAL REVIEW
Analysis of Income 2022/23
Donations & Legacies (33%) Thailand Projects (66%) Other Trading Activities & Investment Income (1%)
As of 30th September 2023, KHT held funds totalling £125,998. Income for the year ending 30th September 2023 totalled £347,315 and expenditure totalled £397,991, creating a deficit of £50,676 in the year. Of the income received, £133,528 was unrestricted and £213,786 was restricted. Charitable spend made up 83% of the expenditure, 10% was expended on support costs and just 7% on raising funds.
Analysis of Expenditure 2022/23
Charitable Activities (70%) Support Costs (23%) Raising Funds (7%)
KHT has also received donations and grant funding from a number of other donors who have requested to remain anonymous. These Financial Statements reflect the UK-generated income of KHT and include funds that are raised in Thailand. For operational reasons, funds raised in Thailand are processed through The Foundation for Karen Hilltribes in Thailand (KHTF).
Principal funding sources Income is
generated from donations, grants, events and volunteers. Specific major grants have been received from:
Lloyd George Asia Foundation
Christadelphian-Meal-a-Day Asian Pacific Ltd.
Randal Charitable Foundation
King Baudouin Foundation
Scott Bader Foundation
The Karen Hilltribes Trust / Page 22
Annual Report & Financial Statements | Year ending 30th September 2023
Fundraising
KHT would not be able to carry out its work without its dedicated supporters and is therefore committed to achieving the highest standard in fundraising. KHT does this by ensuring it abides by the Code of Fundraising Practice, set by the Fundraising Regulator, in all fundraising activities that it conducts. KHT is also committed to protecting privacy and will process personal data in accordance with the General Data Protection Act 2018 and its Privacy and Data Protection Policy. Personal details will always be kept safe and secure and will only be used by us or those who work for us. We promise never to share or rent personal details to third parties for marketing purposes.
Investment policy & objectives
There are no current restrictions on investment. Any investments are held on interest earning deposit at the bank for ease of access and minimal risk of loss.
Reserves policy
Total funds held by the Charity at year end were £125,998, of which £68,640 were restricted and not available for general purposes of the Charity. The Charity’s reserves level is calculated using major/ catastrophic risks highlighted in the Charity’s detailed risk management framework. The current level of unrestricted reserves is set at a range of £55,000 to £65,000.
This is calculated as the total amount of funds required to:
-
Safeguard unrestricted budgeted operations for a minimum period of three months in the event of unforeseen circumstances or events;
-
Mitigate an unexpected fluctuation in exchange rates; and
-
Manage the loss of key personnel.
The Charity held unrestricted funds of £57,358 which is within its reserves policy at year end.
Reserves are regularly monitored by the Treasurer and Director and reviewed annually
by the Board of Trustees. KHT expects its unrestricted reserves level to reduce to £40,000 in the 2023/24 financial year.
As a result, unrestricted reserves are budgeted to be outside the range calculated above at 30th September 2023, however the 2023/24 budget has been prepared on a cautious basis particularly in terms of budgeted income to be received from various fund-raising activities. Furthermore, there are also plans to develop external fund-raising activities by making the Fund-Raising Officer a full – time role and by forming a trustee fundraising subcommittee to assist with fund raising.
It is hoped that these initiatives will help to reduce the budgeted shortfall in unrestricted funds in the long term.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
----- Start of picture text -----
£397,991
£347,315
Total Income Total Expenditure
----- End of picture text -----
The Karen Hilltribes Trust / Page 23
Annual Report & Financial Statements | Year ending 30th September 2023
STATEMENT OF THE TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law, regulations and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law in England and Wales requires Trustees to prepare financial statements for each financial year which give a true and fair representation of the state of affairs of the Charity and of the application of resources, including the income and expenditure, of the Charity for the period. In preparing these accounts, the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgments and accounting estimates that are reasonable and prudent;
-
Mollow applicable United Kingdom Accounting Standards and the Charities Statement of Recommended Practice (SORP), disclosing and explaining any departures in the Accounts; and
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable Company will continue to operate.
The Trustees are responsible for keeping sufficient accounting records that accurately disclose the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Companies Act 2006, the applicable Charities (Accounts and Reports) Regulations and the provisions applicable to companies entitled to the small companies exemption. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees’ annual report was approved and signed on behalf of the Board of Trustees by:
Dr. Beth Wiggan - Chair of Trustees
26 February 2024
Date of Approval
The Karen Hilltribes Trust / Page 24
Annual Report & Financial Statements | Year ending 30th September 2023
COMPANY REGISTRATION NUMBER: 04484077 CHARITY REGISTRATION NUMBER: 1093548
The Karen Hill Tribes Trust
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2023
The Karen Hilltribes Trust / Page 25
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2023
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 2 |
| Independent examiner's report to the trustees | 27 |
| Statement of financial activities (including income and expenditure account) | 28 |
| Statement of financial position | 29 |
| Notes to the financial statements | 30-37 |
The Karen Hilltribes Trust / Page 26
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of The Karen Hill Tribes Trust
Year ended 30 September 2023
I report to the trustees on my examination of the financial statements of The Karen Hill Tribes Trust ('the charity') for the year ended 30 September 2023.
Responsibilities and basis of report
As the trustees of the company (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 accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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 the Institute of Chartered Accountants in England and Wales (ICAEW), 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:
-
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
-
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
-
the financial statements have not been prepared in accordance with the methods and principles of the 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 accounts to be reached.
Susan Seaman, BA FCA CIOT Sagars Accountants Ltd
Independent Examiner
Gresham House 5-7 St Paul's Street Leeds LS1 2JG
26 February 2024
The Karen Hilltribes Trust / Page 27
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 30 September 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Restricted funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 114,090 | – | 114,090 | 61,732 |
| Thailand projects | 6 | 15,780 | 213,786 | 229,567 | 258,102 |
| Other trading activities | 7 | 3,295 | – | 3,295 | 4,720 |
| Investment income | 8 | 363 | – | 363 | 277 |
| ------------------------------ | ------------------------------ | ------------------------------ | ------------------------------ | ||
| Total income | 133,528 | 213,786 | 347,315 | 324,831 | |
| ============================== | ============================== | ============================== | ============================== | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Raising funds | 9 | 29,059 | – | 29,059 | 22,313 |
| Thailand projects | 10,11 | 114,761 | 254,170 | 368,932 | 302,102 |
| ------------------------------ | ------------------------------ | ------------------------------ | ------------------------------ | ||
| Total expenditure | 143,820 | 254,170 | 397,991 | 324,415 | |
| ============================== | ============================== | ============================== | ============================== | ||
| ------------------------------ | ------------------------------ | ------------------------------ | ------------------------------ | ||
| Net (expenditure)/income and net movement | |||||
| in funds | (10,292) | (40,384) |
(50,676) | 416 | |
| ============================== | ============================== | ============================== | ============================== | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 67,650 | 109,024 | 176,674 | 176,258 | |
| ------------------------------ | ------------------------------ | ------------------------------ | ------------------------------ | ||
| Total funds carried forward | 57,358 | 68,640 | 125,998 | 176,674 | |
| ============================== | ============================== | ============================== | ============================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Karen Hilltribes Trust / Page 28
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Statement of Financial Position
30 September 2023
| 30 September 2023 | |||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 17 | 166 | 299 | ||
| Current assets | |||||
| Debtors | 18 | 1,973 | 2,584 | ||
| Cash at bank and in hand | 129,825 | 180,475 | |||
| ------------------------------ | ------------------------------ | ||||
| 131,798 | 183,059 | ||||
| Creditors:amounts falling due within | |||||
| one year | 19 | 5,966 | 6,684 | ||
| ------------------------------ | ------------------------------ | ||||
| Net current assets | 125,832 | 176,375 | |||
| ------------------------------ | ------------------------------ | ||||
| Total assets less current liabilities | 125,998 | 176,674 | |||
| ------------------------------ | ------------------------------ | ||||
| Net assets | 125,998 | 176,674 | |||
| ============================== | ============================== | ||||
| Funds of the charity | |||||
| Restricted funds | 68,640 | 109,024 | |||
| Unrestricted funds | 57,358 | 67,650 | |||
| ------------------------------ | ------------------------------ | ||||
| Total charity funds | 21 | 125,998 | 176,674 | ||
| ============================== | ============================== |
For the year ending 30 September 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
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;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on …………, and are signed on 26/02/24 behalf of the board by:
B Wiggan Trustee
The notes on pages 30 to 37 form part of these financial statements.
The Karen Hilltribes Trust / Page 29
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2023
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Tower House Business Centre, Fishergate, York, YO10 4UA.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The charity qualifies as a small charity as defined in SORP FRS 102 and as such advantage has been taken to not include a cash flow within the financial statements.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Details of these judgements are set out in the accounting policies.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
The Karen Hilltribes Trust / Page 30
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Wages costs are apportioned between charitable activities, raising funds, and support costs as appropriate.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The Karen Hilltribes Trust / Page 31
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Fixtures and fittings | - | 33% straight line |
|---|---|---|
| Motor vehicles | - | 25% reducing balance |
| Equipment | - | 33% straight line |
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
Contributions are charged to the statement of Financial Activities in the period to which they relate.
4. Limited by guarantee
The charity is governed by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
5. Donations and legacies
| Donations and legacies | ||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2023 | Funds | 2022 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 106,902 | 106,902 | 45,851 | 45,851 |
| Gift Aid | 5,166 | 5,166 | 15,881 | 15,881 |
The Karen Hilltribes Trust / Page 32
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
| 5. | Donations and legacies (continued) | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Legacies | |||||
| Legacies Income | 2,022 | 2,022 | – | – | |
| ------------------------------ | ------------------------------ | -------------------------- | -------------------------- | ||
| 114,090 | 114,090 | 61,732 | 61,732 | ||
| ============================== | ============================== | ========================== | ========================== | ||
| 6. | Thailand projects | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Thailand projects | 15,780 | 213,786 | 229,567 | ||
| ========================== | ============================== | ============================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Thailand projects | 888 | 257,214 | 258,102 | ||
| ============= | ============================== | ============================== | |||
| 7. | Other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Fundraising events | 3,295 | 3,295 | 4,720 | 4,720 | |
| ===================== | ===================== | ===================== | ===================== | ||
| 8. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Deposit account interest | 363 | 363 | 277 | 277 | |
| ============= | ============= | ============= | ============= | ||
| 9. | Raising funds | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Costs of raising funds | 29,059 | 29,059 | 22,313 | 22,313 | |
| ========================== | ========================== | ========================== | ========================== |
The Karen Hilltribes Trust / Page 33
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
10. Charitable activities costs
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Direct costs | 75,339 | 254,170 | 329,509 | ||
| Support costs | 39,422 | – | 39,423 | ||
| ------------------------------ | ------------------------------ | ------------------------------ | |||
| 114,761 | 254,170 | 368,932 | |||
| ============================== | ============================== | ============================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Direct costs | 41,408 | 227,133 | 268,541 | ||
| Support costs | 33,561 | – | 33,561 | ||
| -------------------------- | ------------------------------ | ------------------------------ | |||
| 74,969 | 227,133 | 302,102 | |||
| ========================== | ============================== | ============================== | |||
| 11. | Charitable activities costs | ||||
| Activities | |||||
| undertaken | Support | Total funds | Total fund | ||
| directly | costs | 2023 | 2022 | ||
| £ | £ | £ | £ | ||
| Direct costs | 329,509 | 39,423 | 368,932 | 302,102 | |
| ============================== | ========================== | ============================== | ============================== | ||
| 12. | Analysis of support costs | ||||
| Management | |||||
| costs | Total 2023 | Total 2022 | |||
| £ | £ | £ | |||
| Finance costs | 5,206 | 5,206 | (2,388) | ||
| Governance costs | 25,519 | 25,519 | 23,911 | ||
| Management costs | 8,698 | 8,698 | 12,038 | ||
| -------------------------- | -------------------------- | -------------------------- | |||
| 39,423 | 39,423 | 33,561 | |||
| ========================== | ========================== | ========================== | |||
| 13. | Net (expenditure)/income | ||||
| Net (expenditure)/income is stated after charging/(crediting): | |||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 133 | 85 | |||
| ============= | ============= | ||||
| 14. | Independent examination fees | ||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 3,060 | 2,820 | |||
| Other financial services | 9,072 | 9,072 | |||
| -------------------------- | -------------------------- | ||||
| 12,132 | 11,892 | ||||
| ========================== | ========================== |
The Karen Hilltribes Trust / Page 34
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 88,708 | 78,245 |
| Employer contributions to pension plans | 3,124 | 1,794 |
| -------------------------- | -------------------------- | |
| 91,832 | 80,039 | |
| ========================== | ========================== | |
| The average head count of employees during the year was 4 (2022: 4). The average number of full-time | equivalen | |
| employees during the year is analysed as follows: | ||
| 2023 | 2022 | |
| No. | No. | |
| Charitable activities | 3 | 3 |
| Administration and support | 1 | 1 |
| ------------- | ------------- | |
| 4 | 4 | |
| ============= | ============= |
The average head count of employees during the year was 4 (2022: 4). The average number of full-time equivalent employees during the year is analysed as follows:
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
16. Trustee remuneration and expenses
There was no trustees' remuneration paid in the year (2022 - £nil).
17. Tangible fixed assets
| Tangible fixed assets | ||||
|---|---|---|---|---|
| Fixtures and | ||||
| fittings | Motor vehicles | Equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 October 2022 and 30 September 2023 | 167 | 19,961 | 300 | 20,428 |
| ============= | ========================== | ============= | ========================== | |
| Depreciation | ||||
| At 1 October 2022 | 9 | 19,961 | 159 | 20,129 |
| Charge for the year | 56 | – | 77 | 133 |
| ------------- | -------------------------- | ------------- | -------------------------- | |
| At 30 September 2023 | 65 | 19,961 | 236 | 20,262 |
| ============= | ========================== | ============= | ========================== | |
| Carrying amount | ||||
| At 30 September 2023 | 102 | – | 64 | 166 |
| ============= | ========================== | ============= | ========================== | |
| At 30 September 2022 | 158 | – | 141 | 299 |
| ============= | ========================== | ============= | ========================== | |
| Debtors | ||||
| 2023 | 2022 | |||
| £ | £ | |||
| Trade debtors | – | 10 | ||
| Prepayments and accrued income | 1,973 | 2,574 | ||
| --------------------- | --------------------- | |||
| 1,973 | 2,584 | |||
| ===================== | ===================== |
18. Debtors
The Karen Hilltribes Trust / Page 35
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
19. Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Trade creditors | 756 | 1,847 |
| Accruals and deferred income | 3,660 | 3,576 |
| Social security and other taxes | 1,550 | 1,261 |
| --------------------- | --------------------- | |
| 5,966 ===================== |
6,684 ===================== |
20. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,124 (2022: £1,794).
21. Analysis of charitable funds
Unrestricted funds
| At | ||||||
|---|---|---|---|---|---|---|
| At | 30 September | |||||
| 1 | October 2022 | Income | Expenditure | 2023 | ||
| £ | £ | £ | £ | |||
| Unrestricted fund | - General funds | 67,650 | 133,528 | (143,820) | 57,358 | |
| ========================== | ============================== | ============================== | ========================== | |||
| At | ||||||
| At | 30 September | |||||
| 1 | October 2021 | Income | Expenditure | 2022 | ||
| £ | £ | £ | £ | |||
| Unrestricted fund | - General funds | 97,315 | 67,617 | (97,282) | 67,650 | |
| ========================== | ========================== | ========================== | ========================== | |||
| Restricted funds | ||||||
| At | ||||||
| At | 30 September | |||||
| 1 | October 2022 | Income | Expenditure | 2023 | ||
| £ | £ | £ | £ | |||
| Health | 53,607 | 90,417 | (138,870) | 5,154 | ||
| Education | 33,519 | 41,513 | (36,988) | 38,044 | ||
| Livelihood | 21,898 | 66,351 | (78,312) | 9,937 | ||
| Vehicle | – | 15,505 | – | 15,505 | ||
| ------------------------------ | ------------------------------ | ------------------------------ | -------------------------- | |||
| 109,024 | 213,786 | (254,170) | 68,640 | |||
| ============================== | ============================== | ============================== | ========================== | |||
| At | ||||||
| At | 30 September | |||||
| 1 | October 2021 | Income | Expenditure | 2022 | ||
| £ | £ | £ | £ | |||
| Health | 34,411 | 127,032 | (107,836) | 53,607 | ||
| Education | 27,654 | 42,395 | (36,530) | 33,519 | ||
| Livelihood | 16,878 | 87,787 | (82,767) | 21,898 | ||
| Vehicle | – | – | – | – | ||
| -------------------------- | ------------------------------ | ------------------------------ | ------------------------------ | |||
| 78,943 | 257,214 | (227,133) | 109,024 | |||
| ========================== | ============================== | ============================== | ============================== |
The Karen Hilltribes Trust / Page 36
Annual Report & Financial Statements | Year ending 30th September 2023
The Karen Hill Tribes Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
21. Analysis of charitable funds (continued)
The health fund promotes better community health through the delivery of clean water systems and latrine/shower units. The education fund helps children from isolated and marginalised communities complete their education. The livelihood fund aims to safeguard crops and fields from natural hazards. The vehicle fund relates to a grant for the purchase of a new vehicle for the charity's use.
22. Analysis of net assets between funds
| Analysis of net assets between funds | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Tangible fixed assets | 166 | – | 166 |
| Current assets | 63,158 | 68,640 | 131,798 |
| Creditors less than 1 year | (5,966) | – | (5,966) |
| -------------------------- | -------------------------- | ------------------------------ | |
| Net assets | 57,358 | 68,640 | 125,998 |
| ========================== | ========================== | ============================== | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Tangible fixed assets | 299 | – | 299 |
| Current assets | 74,035 | 109,024 | 183,059 |
| Creditors less than 1 year | (6,684) | – | (6,684) |
| -------------------------- | ------------------------------ | ------------------------------ | |
| Net assets | 67,650 ========================== |
109,024 ============================== |
176,674 ============================== |
23. Related parties
The foundation for Karen Hilltribes in Thailand was set up in 2002 with identical aims as The Karen Hill Tribes Trust.
The Karen Hilltribes Trust / Page 37
Contact Us
The Karen Hilltribes Trust
Tower House, Fishergate, York, YO10 4UA | Tel: +44 (0) 1904 373 001 Director: Summereen Khan | director@karenhilltribes.org.uk
UK Registered Charity No. 1093548 | Company No. 04484077 Registered in Thailand by permit 242/2525
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www.karenhilltribes.org.uk