Gospel for Tribals Social Services Society TIA India Hope Report and Financial Statements Year Ended 30th November 2021 Registered Charity Number 1107428 Contents Pago Report of the Trustees 3-6 Independent Examiner's Report 7-8 Sialement of Financial AclNilies {Induding Income and Expenditure Account) Balance Sheet 10 Notes to the Accounts 11-12 Delailed Income and Expendrture Account 13 Gospel for Tribals Soclal Ser¥lces Society Report of the Trustees Year ended 30th Novernbèr 2021 Reference and Admini$tratiVo Inforniatlon Charlty Gospel fof Tribals Social Services Society Working tille India Hope Charity registration No. 1107428 Registered Charity address 10 North Lane Nailsea Bristol BS48 3UG Trustees H Dianne Flowers N L Morgan G Flowers Bankers Natwesl Clevedon Bristol Ulster Bank Newry Co Down BT34 5PT Accountants Bond Accounlanls 4 Anglesea House 13 Elton Road Clevedon BS21 7RF Gospel for Tribals Social Services Society {India Hopg) Report of the Trustges Year ended 30th Novomber 2021 (continued) Structure. Gov•rnan¢e and Management Govorning Document The charity was established under a Trust Deed dated December 3. 2004 arKI registered wilh the Charity Commission on December 29, 2004. Rècruitment and Appointment of Trustees The Trust Deed slates there must be al least three trustees. Trustees are apwinted for a period of 5 years and in selecting individuals for appointmenl the existing Eruslees musl have regard lo their skills, knowledge and experience needed for the effective adminislralion of the charity. The chanty is also supported by Mrs Thelma McKnighl based in Northern Ireland. Risk Management. The Iruslees have examined the major Str￿e9￿ business and operational risks vthich the charTty faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen their risks. Aims and Objectives for the Publlc Benefit The charity's objectives as set out in the Trust Deed are.. the relief of tx)verty and sickness Ihe preservation and proteclion of health Ihe advancement of the Christian Religion the support of such olhef charitable wrpK)ses as the trustees may from time to time decide The Iruslees confirm that they have referred to the guidan￿ contained in the Charity Commission's gerwal guidance on public benefit when reviewing the charity's aims and objectives and in ￿annIng fvture activrties. Activitles The charity raises funds in the Unrted Kiriglorn. (Great Brilain and N￿heM Ireland) lo support the work carried out by Gospel for Tribals Soci81 Service5 Society IGTSSSI a Christian Volunteer Organisalion re9islered and operating in India. The activities of the operation In India is lo look after over 6.000 orphan and needy children by providing them with a home lo live ill, food and an education. The charity also looks after 26 leper colonies providing much needed medical assistance and food to the most vulnerable. Villages benefit from having water wells installed lo provide clear funning water lo the village. The charity provides support the provision of vocational training with its Technical and Nursing schools and Bible colleges. Pastor Jacob. who runs the charity in India, visits England and Northern Ireland annually. He visits those churches and organisalions which are involved in donating financial grfls and spon50ring orphans or lepers. He gives updates on where the money is spent i.e. food, clothing and education for the orphans who are in 26 orphanages. There are several schools and colleges built to supwrt the orphan's education run by qualified teachers and in addition Pastor Jacob has started over 520 village churches. 11 is Pastor Jacob's aim to ensure that the charity can be as self- sufficient as possible, and he Is working hard with his team to further develop the production of their own food including running a ch￿ke￿ farni. Several UK supporters have spent time in IrKlw observing the setup and verty'ng where the funds donated are being spent. The Iruslees have information packs which can be given lo anyone interested in swnsoring a child from £5.00 to £20.00 per month according lo how much Ihey can afford. The sponsor is given a photograph and details about the child, name, date of birth, any siblings and which orphanage the chil(J is in. Every six months reports are sent from Pastor Jacob In India lo the swnsor giving updates on child's pAlucalional prcrfJress In exams together with an up- lo-dale photo. Also every two lo three months Pastor Jacob emails a full report on the activtties of the charity i.e. free medir31 camps, new school unrforms bought, water wells built, ice for the lepers given. new bicycles bought elc. which is accompanied by several photos of the activities taking place. This email is forwarded to all sponsors with thanks. A charity shop in Northem Ireland, Seek and Find, 18 Mary Street, Newry Co Down is operated by Mrs McKnighl on behalf of the charity. The nel incoming resources from the shop's activities after salary and running expenses are passed lo the charity and included in ils annual accounts. Financial Review Nel income received for the year amounled to 431.960 leaving restrthd funds to be carried fomard of £66,506 Reserves The Truslees endeavour lo donale all funds raised to India and therefore consider a specrfic reserves policy is not required. Plans for Future Periods It is envisioned that the Irustees will continue lo support the work of Pastor Jacob of GTSSS of India for the foreseeable future. Gospel for Tribals Social S¢rvi¢es Society (India Hope) Rèport of the Trustees Yèar Ended 30th November 2021 Responslbllltles of the Trustees The trustees are responsible for the preparation of accounts for each financial year give a true and fair view of the charity's financial activities during the year and of ils financial posibon al the erHI of the year. In preparing the accounts the tru51ees are required lo.. _ Select surtable accounting policies and apply them consistently Make iudgemenls and estimates that are reasonable arKI prudent State whether applicable accounting standards and statements of recommended practice have been followed subject lo any departures disdosed arNJ explained in Ihe accounl Prepare the accounts on a going Concern basis unless rt is inap5Kopriale to presume that the charity will continue business The trustees are responsible for keeping proper accounting rec(Kds which disdose with reasonable accuracy al any lime the financial position of the charity and lo enable that the accounts comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and ￿nce fix taking reasonable steps for the prevention and detection of fraud and other irregularities Signed on behalf of the Trustees Name Helen Diane Flowers Dale-. Jq_9- 2G22 Section A Independent Examinor's Report Report to the trusteesl members of Gospel for Tribals Swal Seryice Society (Ind￿ Hope) On accounts for the year ended 30 November 2021 Charity no Irf any) 1107428 Pages 1-13 Respectlvo r•sponsib51ities The charivs Iruslees are responsille for the preparation of the accounts. The of trustees and examinor charity's Iruslees consider thal an audit is not required for this year under section 144 of the Chanties Acl 2011 (the Charities Act) and that an independent examination bs needed. It is my responsibilty to.. examine the &counts under section 145 of the Charities Act, lo follow the procedures laid down in the general Directions given by the Charity Commission lunder section 14515Xbl of the Charities Act. and lo stale whether matters have ujme lo my attention. Basls of Independent My examinalKJn was carried out in acc¥)ftlance with general Directions given by the examiner's statement Chanty Commission. An exarninalion indudes 8 review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual rtems or disclosures In the accounts and seeking explanations from Ihe trustees Con￿rning any such matters. The procedures undertaken do not proV￿e all the evKJence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fair view and Ihe report is limited to those rnatters sel out in the statement below. Independent examiner's statement In connectwjn with my examination. rK* matter has eome to my attention 1. Which gives me reasonable cause lo believe that in. any material fespect. the requirements a. To keep accounting records in accordance with section 130 of the Charities Act and b. To Pfepare accounts which account with the accounting records and comply with the accounting requirements of the Charities Acl have rnl been met. 2. To vhbich, in my opinion, attention shcrfjld be drawn in order lo enable a proper understanding of the accounts lo be reached Signed Date.. 29-c9~ 2021 Name.. Ruth Bond Relevant professional qUalif￿110n$ MAAT Address Flat 4 Anglesea House 13 Elton Road Clevedon BS21 7RF Gospel for Tribals Soclal Services Society Ilndia Hope) SLitomont of Flnancial Activities {IncludiMo Income and Expendituro Account) Ygar 8nded 30th November 2021 Rgstricted 2021 2020 Funds Incoming Rgsources Incomlng Resources from Generated Funds Voluniary Income Activities for Generating Fund5 Charity Shop Grft Aid 336.515 297,882 17,551 17,536 40,820 HMRC JRS Grant 3.379 3,527 HMRC Covid Community Grant Bank Interest Received 15.884 Total Incoming Resourcgs 373 329 Rosources Expended Cost of Gen•rating Funds Charity Shop Charitable Activities 18.315 19.302 386,974 272,830 Governance Costs Total Resources Expended 292 132 Nel for the year -31.960 67,636 Total Funds Bought Forward Total Funds ca￿led Forward The statement of financial activities includes all gains aTKI losses recognised in the year. All incoming resources and resources expended derive from continuing operations. Gospel for Tribals Social Services Society Ilndla Hope) Balance Sheet Year ended 30th November 2021 Notes 2021 2020 Current Assets Cash al Bank HMRC Gift Aid 57.646 40.820 Debtors 98,466 Creditors.. Amount falling due within one year Accruals Total Net Assets 66.506 98,466 Restricted Funds 98.466 Total Funds 66.506 98,466 The accounts were approved by the Trustees on 2W September 2022 arKJ were signed on their behalf by dDlbrf(S Helen Diane Flowers io Gospel for Trlbals Soclal Servlces Soclety (India Hope) Notes to the Ac¢ounts Year ended 30th November 2021 Accountlng PoSicles Accounting Convgntion The accounts are prepared under the hisloricrfil cost convention ar￿ in accordance with the applicable accounting standards. In preparing the accounts, the charity follows best practice as sel out in the Stalernenl of Recofflmended Practice ISORPI 'Accounting and Reporting by Charities. issued in Marth 2005. Fund Accounting Unrestricted funds are available for use al the discretion of Irustees in furtherance of the general objectives of the charity. Reslricled fund5 are subjected lo restrictions on ￿1r expenditure imposed by the donor or through the terms of an appeal. Incoming Resourus All incoming resources are included in Ihe stslemenl of financial activities when the charity is enlilled lo the inc0￿e and the afflount can be qUantIf￿d with reasonable accuracy. The following specrfic poltcies are applied lo categories of income.. - Voluntary income is receFved by way of donalions and grfts 2nd is included in full in the stalement of Financial Activities when receivable. The value of services provided by volunteers has not been irtluded in these accounts. Investment income is induded when receNalle Incoming resources from charitable trading activity are ￿lUnted for when eamed. li Gospel for Trlbals Social Servlces Sociely Ilndia Hopo) Notes to the Accounts Year ended 30th Novgmbgr 2021 continue Rgsources Expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is rewrted as part of the expenditure lo which it relates. Costs of generating funds comprise the costs asS￿l41ed with attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for ils beneficiaries. 11 indudes both cosls that can be all￿ated directly lo such activities and those costs of an indirect nature necessary lo support them. Govemance costs indude those costs assceiated with meeting the conslilulional and slalulory requirements of the charity and include the accountancy fees and cosls linked to the strategic management of the charity. I costs are allocated betsveen the expenditure Cal￿rieS of SOFA on a basis designed to reflect the use of the resource. Costs relating lo an activty are allocated direcdy, others are apportioned on an appropriate basis. Inforniation r8garding trustaes and gmployees The trustees received no remuneration during this period. The average number of people employed by the charity, in the charity shop. during Ihe period was one. Debtors 2021 2020 Grft aid Other debtors 40.820 40,820 Restricted Funds At tkcember 1. 2020 Incoming Resources Resour￿$ Expended Transfers Be￿een Funds 373,329 405.289 At 30 November 2021 12 Gospel for Trlbals Social Seréices Society Ilndia Hope) Detailed Income and Expenditure A¢counl Year ended 30th November 2021 Totsl Total 2021 2020 Incoming Resources: Donations 336,515 297,882 40.820 Gift Aid HMRC JRS Grant 3,379 15.884 3,527 HMRC Covid Communty Grant Bank Interest R￿1Ved Activit￿S for Generating Fund5". Charity Shop. Shop Takings Recycling Total Incomin9 resources 15,527 15,729 2.024 1,807 373.329 359.768 Resources Expended. Costs of Gfjnerating Funds. Shop Running Expenses. Salary & Nl 14,534 15,580 Rent 2,560 390 1,600 Insurance Ublities 670 538 Repairs & Mainl Charty concert 161 1,240 Charitable Activities Costs dIreC￿Y allocated to Activities- donations 386,974 272,830 Govemance costs Total Resources Expended 405.289 292,132 Net {Outgoing1 I Incomlng 131,960} 67,636 13