Registered number: 04484077
Charity number: 1093548
THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the Company, its Trustees and advisers
Chairman's statement
Trustees, report
Trustees. responsibilities statement
Independent examinerfs report
Statement of financial activities
3-12
13
14-15
16
Balance sheet
17
Notes to the financlal ststements
18-30

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees
B Wiggan (Resigned 17 November 2024)
J D Ballantine
J P Monaghan (Resigned 19 December 2023)
H Bilton (Resigned 27 June 2024>
R Ellis
C Shampine
J Heelham
B Smith (Resigned 26 February 2024)
J Delaney
T A Y Wright (Resigned 26 February 2024)
D Shurman
H R Robson (Appointed 26 February 2024)
M V Jenkins {Appointed 27 June 2024)
E W Holroyd Pearce (Appointed 27 June 2024)
Company reglstered
number
04484077
Charlty reglstered
number
1093548
Registared office
Tower House Business Centre
Fishergate
York
Y0104UA
Indepéndént Examiner
Susan Seaman, BA, FCA, CIOT
AAB Audit & Accountancy Limited
Gresham House
5-7 St Pauls Street
Leeds
LS1 2JG
Page 1

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The chairman presents his statement for the year.
The Karen Hill Tribes Trust continued to have a huge impact on the Karen communities of Northem Thailand
during the year 2023124, with our 5 year operational stralegy making gains in improving the outreach and impact
of the interventions, whilst also improving the organisation's efficiency.
With the support of a number of donors we were able to support neady 1,500 people with water and sanitation
facilities, including filters to ensure that the water is fully suitable for drinking. We helped over 1.200 Karen
villagers with flood resistant irrigation systems, supporting their ability to grow crops benefiting their families
throughout the year. We were also able to support hundreds of children and budding students with access to
education activities including continuation of the bus routes, meal support, and university scholarships.
During the year the impact of climate change became acutely evident, with flooding and landslides devastating
o Karen villages. With the rapid help of our fantastic donors and the quick action of our staff and trustees, KHT
were able to support with the immediate necessities, such as food and water, and continue to support these
communities for the foreseeable future. The resilience of both KHT as an organisation and the Karen
communities was clearly visible during this period, and the organisation will continue to work on improving the
strength and resilience of Karen populations through monitoring and learning from our interventions.
Of course this can only be done through the support of our generous donors and committed staff. The economic
landscape continues lo look challenging, and we thank each and every donor for their commitment in improving
Karen lives through enhanced community health, securing sustainable livelihoods and an increased access to
education. KHT continues to make great strides, and we feel optimistic and hopeful in our plans for the future.
Co-chairman
Date.. 9 June 2025
Page 2

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees Report
The Karen Hill Tribes Trust (KHT) is a community-led organisation that has been working with marginalised Thai-
Karen communities in Northem 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.
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 and 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 Northem Thailand. As one of the few organisations
operating across the Mae Hong Son Province, KHT works in a holistic and sustainable manner to improve the
lives of marginalised indigenous Thai-Karen communities.
KHT works in three main areas: Community Health, Sustsinable 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 tsrget communities and involves their local knowledge
in all stages of our projects, including design, implementstion, maintenance, and evaluation. Projects are
focused 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.
KHT'S Impact to Date:
Transformed health and well-being for over 51,100 people through providing cleaner drinking water, improved
sanitation facilities and hygiene education.
Allowed 19,500 farmers to secure agriculture as a sustainable livelihood through the construction of flood-
resistant irrigation systems
Increased access to education for over 16,000 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 2023-2024
Ac￿sS to Education
20 Villages served by bus routes transporting 344 children.
251 children and 7 schools supported for meals.
31 vocational and university scholarship students supported. with 19 students graduating in 2024.
658 students and their teachers treated with dewom)ing medication.
200 students benefiting from STEM equipment across three schools.
Page 3

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Securing Livelihoods
Construction of Flood Resistant Irrigation Systems in 6 villages. directly helping 1248 people, and more
indirect beneficiaries.
141 villagers receiving livelihoods training.
Improving Community Health
Gravity Fed Water Systems and Sanitation facilities constructed for 7 villages and supporting 1493 people.
779 villagers receiving First Aid training and kits for home use.
Emergency Response..
Supported over 700 villagers across two villages impacted by devastating flooding and landslides.
Provided over 2000kg of rice, 500 blankets and other items such as dry food, clothes and hygiene supplies
to impacted families.
Provided temporary piped water systems to both villages to ensure a consistent water supply.
ACHIEVEMENTS AND PERFORMANCE
In the last 12 months, KHT has supported upwards of 4,600 Karen people in Northern Thailand through its
charitable activities. KHT also faced several challenges during the year, including natural disasters impacting our
projects and destroying villages. We also faced a reduced team due to staff resignations and ongoing challenges
related to weather, access to villages and funding.
KHT completed four of its scheduled 'lntegrated' projects during this financial year (providing all three
interventions per village), as well as adding new elements to our projects and trialling two new water filters. We
responded to an emergency caused by flooding and landslides promptly and to the satisfaction of the villages
and our donors.
The charity continues to improve its administrative processes, internal operations and liasing with other
organisations and groups for best practice and support.
Below is a summary of our main charitable achievements and activities in the past 12 months:
Transforming Community Health Through Water. Sanitation and Hygiene
Water poverty remains a concern for Karen communities across Mae Hong Son. The remoteness of villages,
poverty and environmental factors continue to have a detrimental effect on access to clean water and adequate
sanitation for the Karen. Water is scarcer during the dry season, whilst water sources may face the risk of
contamination during the rainy season. The Karen continue to be reliant on unsafe water for drinking, cooking
and bathing, increasing the risk to health from typhoid. cholera, parasites and diarrhoea. 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 con￿rn of chemical contamination as people use chemical fertilisers.
Water poverty has a demonstrable short and long term impact on the health, livelihoods and growth of
communities. KHT'S water and sanitation 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. During this financial year, KHT also provided First Aid training and
kits to villages to further improve community health.
Ongoing and comprehensive evaluation of our Health programme led KHT to trial new filters during this year.
Both filters work at the community level and require minimal maintenance for the community. KHT continues to
revisit sites, support the Water Committees and monitor how well these filters have been working. Overall, it has
been a positive experien￿, with water tests showing no E.Coli contamination and excellent feedback from the
villages.
Page 4

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
In 2023-2024, KHT:
Constructed Water Systems in 7 villages. built over 140 latrines and provided hygiene education.
Installed 3 different types of filters to support access to safer water.
Provided first aid training and first aid kits across 4 villages
Continued water testing and monitoring and evaluation.
KHT'S 2021-2022 evaluation pointed to the positive impact of our water systems, and we are continuing to collect
data to ensure we can evaluate the new aspects of our programme. Initial analysis of our surveys continues to
highlight a positive trend be￿een improved health and KHT'S Water Systems being present in villages.
Our Health Programme impacted the following UN Sustainable Development Goals
EWLI
AMDWM
10
Securlng Sustalnable Llvellhoods Through Flood Reslstant Irrlgatlon Systems
Thailand's wealth gap is the largest in Southeast Asia. Whilst the country has achieved impressive economic
gains, more than 2.3 million people are still classified as 'poor' and living on less than $2.15 per day. Income
inequality continues to impact people and many communities are slruggling with the rising cost of living.
Most of these impoverished people are from rural communities and the poverty rate in Mae Hong Son is
estimated as 340/0, 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 680/0 of what urban households can earn.
The Karen earn their subsistence and livelihoods overwhelmingly through farming and are a rural and isolated
community. In times of climate crises, 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 500/0 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 112 of these across Mae Hong Son to
date.
Page 5

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
In 2023-2024, KHT:
Constructed 6 FRIS systems, supporting 1248 Karen people as well as indirectly benefiting other villages
and local markets.
KHT provided livelihoods training for 141 people on the subject of natural pesticides and caring for crops.
Our work supports the following UN Sustainable Development Goals
POVEATY
MUNGER
13
(((
Vlllages Faclng Devastation: KHT'S Emergency Response
2024 was a year in which environmental factors greatly impacted KHT'S work. Forest fires during the dry season
aused delays in our work whilst floods and landslides devastated some of our beneficiary communities.
In August 2024, Ban Kophee faced a flash flood whilst Ban Mae La Ka Tai was hit with an unexpected landslide.
KHT'S water systems were destroyed in both villages (with some salvageable components). The impact of these
natural disasters on Karen villagers means they not only lose access to ne￿ssItieS but they are also left more
vulnerable by the impact on their livelihoods. With rice fields damaged or flooded and rice granaries washed
away, food insecurity has grown. Many people lost valuable possessions and equipment that they had spent
years saving to buy.
KHT responded to this emergency by..
Setting up an emergency appeal across all our plattomis to communicate the needs.
Supporting over 700 villagers across the villages.
Providing rice, blankets and other items such as dry food, clothes and hygiene supplies to impacted families.
Partnering with The Ford Fund, who not only provided funding but also supported the distribution of aid.
Providing temporary piped water systems to both villages to ensure a consistent water supply.
Planning to provide new W ASH systems to both villages once the villages have been successfully relocated
and established in the coming year.
Case Study:
Mr Pornsriworakorn lives with his family in Ban Kophee and was there when a devastating flood destroyed many
homes, destroyed KHT'S water system (built in 2015), washed away rice granaries and damaged the rice fields.
"l am 50 years old and I live with my wife, my three children, a daughter in law and my grandson. After the
flooding and landslide, nothing is normal for us. Our rice granary was destroyed in the flood. We worked so hard
to harvest it and now it is all gone. Our home was flooded and we have lost our possessions, and I have no way
to buy things my family needs right now.lt was not easy to build my home, and in one moment everyihing is
gone. All the hard work and money we spent to improve our lives has been washed away.1 also lost money that
we were saving and kept at home. I was hoping to buy a truck one day to help me with my farming as l am
getting older. My family are all living in the school and we worry there will be more disasters. We can't access our
rice field but the ri￿ is still there and hopefully we can grow and harvest again soon. l also have a corn field and
l am worried the flooding will mean we can't access the field or it is damaged. Selling corn is one way I can earn
some money, but everything is uncertain right now! l am worried for my family. It is myjob to feed them and I feel
like we will never have enough rice now. I don't worry about myself but I worry about them..
KHT supported Mr Pornsriworakorn through the provision of emergency supplies including food, blankets.
drinking water and ri￿. This allowed him and other families to recover from the disaster without worrying about
hunger and provided relief in a time of devastation. KHT will also be supporting the village of Ban Kophee by
installing a clean water system and building latrines for the people impacted by the flooding.
Page 6

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Access to Education for Marginalised Karen Children and Youth
Supporting Karen children and youth is a vital step in ending the 'povety trap, for Karen communities. KHT
continued providing Karen children with safe transport to school, school meals for dormitories and scholarships
for higher education in this financial year.
There is a lack of data on access to education for Karen children, however as they tend to be from poorer
communities, they are also less likely to complete upper secondary school and therefore move into higher
education. 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 be￿een health, incomes and access
to education. Our 'lntegrated' programme provided all three projects to 4 villages, and we hope this will provide a
foundation of development that will be especially beneficial to the younger generations in these villages.
In this financial year, KHT:
Funded 20 bus routes that serve more than 344 children so ensure they can safely travel to and from school.
Supported 7 schools with funds for school meals, so children unable to travel home are well fed and can
afford to stay at school.
Sponsored 31 university and vocational students with scholarships and helped 19 of these students to
graduate.
Provided deworming medication to 658 students and teachers across 6 schools.
Provided Science and Technology equipment for 3 schools, serving over 200 students.
Our work supports the following UN Sustainable Development Goals..
GENOER
EQUALITY
UALITY
DLICATIOII
REDLICEO
114EQiIAUTIE5
KHT'S Integrated 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 Completed 3 of these villages in the last
financial year, and was able to complete another 4 more in this financial year.
By providing all three interventions within the village, KHT were able to spend more time with communities.
understand their needs, provide supplemental support such as training and First Aid kits, as well as improve our
own Monitoring and Evaluation practices.
KHT continues to learn from this approach and once the monitoring is completed for these villages, we hope the
information gained will provide further insight on how best to support communities in more innovative and
comprehensive ways.
Page 7

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Structure, Governance and 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 2024.
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 2024, there were
10 trustees on the board, with one further trustee retiring in November 2024. 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 infomiation 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 webpages on "Public Benefit", and the Charitls governing document, strategic plan, recent
annual reports, M&Elimpact reports, meeting minutes. and Board Basics & Becoming a Trustee Policy
document.
Organlsatlonal 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 IAGM) being held in February 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 Govemance and Risk, Programmes, and Fundraising. These
sub-committees also involve some additional extemal expert support, for example via a Professional Advisory
Board for Programmes, and fundraising mentorship. The impact of these committees has been to provide more
support to the Director and improve governan￿.
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 perfomiance 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 in the UK and Khun
Yuam, Thailand. In the UK, the Charivs team includes the Director, Fundraising Manager, Programmes Officer
and Finance Administrator. Although York is KHT'S registered office address 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 sysiems. distribute communicalions, 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 Offi￿ in Khun Yuam, which coordinates the implementation of all the
charity's projects. Nine Thai-Karen staff are based in this offi￿. The Thai-Karen staff lead all project activities
and Thai administration.
Page 8

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Director has regularty 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 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
September 2024 to meet with our local team and support aid distribution.
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 24212525). 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 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 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.
Rlsk management
The 8oard of Trustees and Director of KHT believe that sound risk management is integral to both good
management and good govemance practice, and ultimately to the sustainability and success of the charity. Risk
management is therefore an integral part of the chariVs 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 can 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.
KHT Organlsatlonal 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 Irustees 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.
KHT has a defined and efficient govemance and organisational culture
2. KHT improves its administralive and operational practices including data, software, and HR
3. KHT'S projects demonstrate efficacy and sustainability
4. KHT'S fundraising stream is consistent, consolidaled, and diverse
Page 9

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Objectives and 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 £5.7 million has been
raised for projects which have helped improve the lives of tens of thousands of Karen people living in Northern
Thailand.
Charlty Objectlves
KHT was formally established in 2002 to benefit the Karen people of Northem Thailand. In the financial year
ending 30th September 2024, the Board of Trustees have been able to continue working towards achieving its
objectives.
To improve the health, livelihoods, and access to education of Karen Communities in Northern Thailand.
. 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 2024 are set out in this
report and have been undertaken to further KHT'S charitable purposes for the public benefit. 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 2024, no safeguarding concems were reported to KHT or its partner
foundation.
Fundraislng Activities
The majority of KHT'S funding is derived from grants made by trusts and foundations. KHT works with the Myriad
USA 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 2023-2024, 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 2023-2024, KHT held an Emergency online appeal raising more than £4000 and sent out calls to donate via its
Christmas and Easter Newsletters, as well as the monthly online newsletter. Our ongoing and regular
campaigning raised more than £22,000 in the year. In addition to this, KHT held its annual 'Jungle Trek, in
January 2024, which involved 13 participants and fundraised more than £13,000.
Volunteers
In the past 12 months, KHT has been able to welcome one teaching volunteer. two water volunteers and a group
of 22 volunteers to support our July water system construction project.
Page 10

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
KHT utilised social media and previous links with schools to help recruit volunteers. We hope to continue
increasing volunteers in the coming year.
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.
Plans for the Future Period
KHT has seen many challenges and changes over the last year. however the charity has continued to complete
its planned projects and improve its work in Thailand.
The past 12 months have seen environmental disasters. staff and Board changes as well as narrowing funding
climate. This has impacted how KHT works and how the charity will continue its 5-year strategic plan. The
trustees have worked to improve governan￿ and operations through specific committees. With changes to the
board of trustees, including the retirement of many long serving trustees, there will be further changes, however
KHT has a good foundation to build on in terms of utilising the trustees and supporting the Director and team.
The ongoing shrinking of opportunities to achieve grants and find new donors continues to be a concern. The
coming year will see more focus on finding new donor institutions, improving the engagement with current
donors and finding new avenues of funding including corporate partnerships.
Looking ahead to the 2024-2025 year, KHT aims to continue achieving the aims of its strategy whilst adapting to
changes in the organisation. The year will be a time of gr0￿h, challenges and success in supporting our
beneficiaries. KHT remains focused on empowering the Karen and building solidarity with them amongst new
audiences.
FINANCIAL REVIEW
As of 30th September 2024, KHT held funds totaling £225,712 (FYE 2023: £125,998). Income for the year
ending 30th September 2024 totalled £467,361 (FYE 2023.. £347,315) and expenditure totalled £367,647 IFYE
2023.. £397,991), creating a surplus of £99,714 (FYE 2023..£50,676 deficit) in the year. Of the income received,
£137,684 (FYE 2023..£133,5281 as unrestricted and £329,677 (FYE 2023.. £213,786) was restricted. Charitable
spend made up 80 % of the expenditure. 11 % was expended on support costs and just 9 % on raising funds.
Principal funding sources Income is generated from donations. grants, events and volunteers. Specific major
grants have been received from..
The Ford Fund
The Jan and Oscar Foundation
The Jephcott Charitable Trust
The Souter Charitable Trust
WF Southall Trust
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).
Page11

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Fundraising
KHT would not be able to cary 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 aC￿sS and minimal risk of loss.
Reserves policy
Total funds held by the Charity at year end were £225,712 (FYE 2023 £125,998), of which £164,662 (FYE 2023
£68,640) were restricted and not available for general purposes of the Charity- The Charity's reserves level is
calculated using majorlcatsstrophic risks highlighted in the Charitys 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
circumstsnces or events;
Mitigate an unexpected fluctuation in exchange rates; and
Manage the loss of key personnel.
The Charity held unrestricted funds of £61,050 (FYE 2023.. £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 £44.000 in the 2024125 financial year.
As a result, unrestricted reserves are budgeted to be outside the range calculated above at 30th September
2024, however the 2024125 budget has been prepared on a cautious basis particularly in terms of budgeted
income to be received from various fund-raising activities. Furthemore, 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 tem.
Approved by order of the members of the board of Trustees and signed on their behalf by..
J Heelham
Date.. 9 June 2025
Page 12

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trustees {who are also the directors of the Company for the purposes of company law) are responsible for
preparing the Trustees. report and the financial statements in accordan￿ with applicable law and United
Kingdom Accounting Stsndards (United Kingdom Generally A¢￿pted Accounting Practi￿>.
Company law requires the Trustees to prepare financial statements for each financial year. Under company law.
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the Company and of its incoming reSoUr￿S and application of resources, including
its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP {FRS 102}',
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Companls transactions and disclose with reasonable accuracy at any time the financial position of the
Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on its behalf by:
J Heelham
Date.. 9 June 20259 June 2025
Page 13

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Independent Examiner's Report to the Trustees of The Karen Hill Tribes Trust I'the Company.)
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 30
September 2024.
Responsibilities and Basis of Report
As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'l.
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 Company's
accounts 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)Ib) of the 2011 Act.
Independent Examiner's Statement
Since the Companys 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 l am qualified to undertake the examination because l am a member
of Institute of Chartered Accountsnts 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..
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,.
or
the accounts do not accord with those records., or
the accounts 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 fairf view which is not a matter considered as part of
an independent examination., or
the accounts 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.
Page 14

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
This report is made solely to the Companvs Trustees, as a body, in accordance with Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's
Trustees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Company and the Companls Trustees as a body, for my work or for this report.
Signed:
Dated: 9 June 2025
Susan Seaman BA FCA CIOT
AAB Audit & Accountancy Limited
Gresham House
5-7 St Pauls Street
Leeds
LS12JG
Page 15

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Restricted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
94,458
37,567
4,769
890
94,458
367,244
4,769
890
114,090
229,567
3,295
363
329,677
Total Income
329.677
137,684
467,361
347,315
Expendlture on:
Raising funds
Charitable activities
33,115
105,747
33,115
334,532
29,059
368,932
228.785
Total expendlture
228,785
138,862
367,647
397,991
Net Incomel(expendlture)
Transfers between funds
100,892
(4.870)
(1,178)
4,870
99,714
150,676)
16
Net movement In funds
96,022
3,692
99,714
150,676)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
68,640
96.022
57,358
3,692
125,998
99,714
176,674
150.676)
Total funds carried forward
164,662
61,050
225,712
125,998
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 18 to 30 fom part of these financial statements.
Page 16

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
REGISTERED NUMBER: 04484077
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
2024
2023
Note
Fixed assets
Tangible assets
13
22.795
166
22,795
166
Current assets
Debtors
Cash at b8nk and in h8nd
14
1.655
207,731
1.973
129,825
209.386
131,798
Creditors.. amounts falling due within one
year
15
(6,469)
(5.966)
Net current assets
202,917
125,832
Total assets less current Ilabllltles
225,712
125,998
Total net assets
225,712
125,998
Charity funds
Restricted funds
Unrestricted funds
16
16
164,662
61,050
68,640
57,358
Total funds
225,712
125,998
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
J Heelham
Date.. 9 June 2025
The notes on pages 18 to 30 fonn part of these financial statements.
Page 17

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
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, Y010 4UA.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
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 1021 (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Karen Hill Tribes Trust meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise ststed in the
relevant accounting policy.
2.2 Forelgn currencles
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.
2.3 Judgements and key sources of estlmatlon uncertalnty
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.
2.4 Golng concern
The trustees, having made due and careful enquiry, are of the opinion that the charity has adequate
working capital to execute its operations over the next 12 months. The trustees, therefore, have
made an informed judgement, at the time of approving the financial slatements, that there is a
reasonable expectation that the charity has adequate resources to continue in operational existence
for the foreseeable future.
As a result, the trustees have continued to adopt the going concem basis of accounting in preparing
the annual financial statements.
Page 18

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies (continued)
2.5 Income
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 eviden￿ 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 retumed if unspent, in which case it may be regarded as restricted.
2.6 Expenditure
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 apporkn'oned 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
Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its
charitable purposes and includes costs of all fundraising activilies events and non-charitable trading.
2.7 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Company- this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
Page 19

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies (continued)
2.8 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives. using the straight-line method.
Depreciation is provided on the following basis..
Motor vehicles
Fixtures and fittings
Computer equipment
25 % Reducing balance
33 % Straight line
33 % Straight line
2.9 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.10 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Pensions
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.
2.12 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Page 20

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Donations
88,538
1,000
4,920
88,538
1,000
4,920
Legacies Income
Gift Aid
94,458
94,458
Unrestricted
funds
2023
Total
funds
2023
Donations
Legacies Income
Gift Aid
106,902
2,022
5,166
106,902
2,022
5,166
114,090
114,090
Income from charltable actlvllles
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Thailand Projects
329.677
37,567
367,244
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Thailand Projects
213,787
15,780
229,567
Page 21

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Income from other trading activities
Unrestricted
funds
2024
Total
funds
2024
Fundraising Events
4,769
4,769
Unrestricted
funds
2023
Total
funds
2023
Fundraising Events
3,295
3,295
Investment income
Unrestricted
funds
2024
Total
funds
2024
Deposit Account Interest
890
890
Unrestricted
funds
2023
Total
funds
2023
Deposit Account Interest
363
363
Page 22

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Expenditure on raising funds
Unrestricted
funds
2024
Total
funds
2024
Costs of raising funds
33,115
33,115
Unrestricted
funds
2023
Total
funds
2023
Costs of raising funds
29,059
29,059
Analysis of expenditure on charitable activities
Summary by fund type
Restricted Unrestricted
funds
funds
2024
2024
Total
2024
Thailand Projects
228,785
105,747
334,532
Restricted Unrestricted
funds
funds
2023
2023
Total
2023
Thailand Projects
254.171
114,761
368,932
Page 23

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Thailand Projects
294,904
39,628
334,532
Activities
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
Thailand Projects
329,509
39,423
368,932
Analysis of support costs
Management
costs
2024
Total
funds
2024
Management costs
Finance costs
Governance costs
8,947
4,399
26,282
8,947
4,399
26,282
39,628
39,628
Management
costs
2023
Total
funds
2023
Management costs
Finance costs
8.698
5,206
25.519
8.698
5,206
25.519
Governance costs
39,423
39,423
Page 24

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
10.
Independent examinerfs remuneration
2024
2023
Fees payable to the Companls independent examiner for the independent
examination of the CompanYs annual accounts
Fees payable to the Companys independent examiner in respect of:
Other services not included above
3,960
3,060
7.560
9,072
11. SLiff costs
2024
2023
Wages and salaries
Contribution to defined contribution pension schemes
77,732
2,691
88,708
3,124
80,423
91,832
The average number of persons employed by the Company during the year was as follows:
2024
No.
2023
No.
Charitable activities
Administration and support
No employee received remuneration amounting to more than £60,000 in either year.
12.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023- £NIL).
During the year ended 30 September 2024, no Trustee expenses have been incurred (2023 - £NIL).
Page 25

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
13.
Tangible fixed assets
Motor Fixtures and
vehicles
fittings
Computer
equipment
Total
Cost or valuatlon
At 1 October 2023
Additions
19,961
25,168
167
300
459
20,428
25,627
At 30 September 2024
45,129
167
759
46,055
Depreclatlon
At 1 October 2023
Charge for the year
19,961
2.797
65
56
236
145
20,262
2,998
At 30 September 2024
22,758
121
381
23,260
Net book value
At 30 September 2024
22,371
46
378
22,795
At 30 September 2023
102
64
166
14. Debtors
2024
2023
Due within one year
Prepayments and accrued income
Tax recoverable
1,296
359
1,973
1,655
1,973
Page 26

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
15. Creditors: Amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Accruals and deferred income
1,512
1,210
3.747
756
1,550
3,660
6,469
5,966
Page 27

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
16. Statement of funds
ststement of funds - current year
Balance at
30
September
2024
Balan￿ at 1
October
2023
Transfers
inlout
Income Expenditure
Unrestricted funds
Unrestricted fund General
funds
57.358
137,684
(138,862)
4,870
61,050
Restrlcted funds
Health
5,154
38,044
9,937
15,505
160,732
,568
83,994
7,161
19.222
(117,603)
(31,823)
(71,882)
(2,796)
(4,681)
48,283
64,789
37,049
Education
Livelihood
Vehicle
W ASH Rectification
15,000
(19.870)
14,541
68,640
329.677
(228,785)
(4,870)
164,662
Total of funds
125,998
467,361
(367,647)
225,712
Page 28

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
16. Statement of funds {continued)
ststement of funds - prior year
Balance at
30
September
2023
Balan￿ at
1 October
2022
Income Expenditure
Unrestricted funds
Unrestricted fund - General funds
67,650
133.528
(143,820)
57,358
Restrlcted funds
Health
53,607
33,519
21,898
90,417
41,513
66,351
15.505
(138,870)
(36,9881
(78,312)
5,154
38,044
9,937
15,505
Education
Livelihood
Vehicle
109.024
213.786
(254.170)
68,640
Total of funds
176.674
347,314
(397.9901
125,998
The health fund promotes better community health through the delivery of clean water systems and
latrinelshower 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 charitls use, as the vehicle
was purchased in the year, a transfer was made from restricted to unrestricted.
The WASH Rectification Fund is to support repairs, filters and improvements for water systems.
17.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
22,795
44,724
(6,469)
22,795
209,386
{6,469)
164,662
Total
164.662
61,050
225,712
Page 29

THE KAREN HILL TRIBES TRUST
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17.
Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior period
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
166
63,158
(5,966)
166
131,798
(5,966)
68,640
Total
68.640
57,358
125,998
18. Penslon commltments
Deflned contrlbutlon plans
The amount recognised in income or expenditure in relation defined contribution plans was £2,69112023:
£3,124).
Page 30