Gospel for Tribals Social Services Society T/A India Hope
Report and Financial Statements
Year Ended 30[th] November 2022
Registered Charity Number 1107428
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Contents
| Page | |
|---|---|
| Report of the Trustees | 3-6 |
| Independent Examiner’s Report | 7-8 |
| Statement of Financial Activities | |
| (Including Income and Expenditure Account) | 9 |
| Balance Sheet | 10 |
| Notes to the Accounts | 11-12 |
| Detailed Income and Expenditure Account | 13 |
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Gospel for Tribals Social Services Society
Report of the Trustees
Year ended 30[th] November 2022
Reference and Administrative Information
Charity
Gospel for Tribals Social Services Society Working title 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
Natwest Clevedon Bristol
Ulster Bank Newry Co Down BT34 5PT
Accountants
Bond Accountants 4 Anglesea House 13 Elton Road Clevedon BS21 7RF
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Gospel for Tribals Social Services Society (India Hope)
Report of the Trustees Year ended 30[th] November 2022 (continued)
Structure, Governance and Management
Governing Document
The charity was established under a Trust Deed dated December 3, 2004, and registered with the Charity Commission on December 29, 2004.
Recruitment and Appointment of Trustees
The Trust Deed states there must be at least three trustees. Trustees are appointed for a period of 5 years and in selecting individuals for appointment the existing trustees must have regard to their skills, knowledge and experience needed for the effective administration of the charity. The charity is also supported by Mrs Thelma McKnight based in Northern Ireland.
Risk Management.
The trustees have examined the major strategic business and operational risks which the charity 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 Public Benefit
The charity’s objectives as set out in the Trust Deed are:
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the relief of poverty and sickness
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the preservation and protection of health
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the advancement of the Christian Religion
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the support of such other charitable purposes as the trustees may from time to time decide
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.
Activities
The charity raises funds in the United Kingdom, (Great Britain and Northern Ireland) to support the work carried out by Gospel for Tribals Social Services Society (GTSSS) a Christian Volunteer Organisation registered and operating in India. The activities of the operation in India are to look after over 10,000 orphan and needy children by providing them with a home to live in, food and an education. The charity run over 26 orphanages and looks after 26 leper colonies providing much needed medical assistance and food to the most vulnerable. Villages benefit from having water wells installed to provide clear running water to the village. The charity provides support through 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 as often as he can, and he visits those churches and organisations which are involved in donating financial gifts and sponsoring orphans or lepers. There are regular updates via email reports, video calls, Facebook, and WhatsApp on where the money is spent i.e., food, clothing and education for the orphans.
There are several schools and colleges built to support the orphan’s education run by qualified teachers and in addition Pastor Jacob has started over 520 village churches. It 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 chicken farm.
Several UK supporters have spent time in India observing the setup and verifying where the funds donated are being spent.
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The trustees have information packs which can be given to anyone interested in sponsoring a child from £20 to £30.00 per month according to how much they can afford. The sponsor is given a photograph and details about the child, name, date of birth, any siblings and which orphanage the child is in. Regular reports are sent from Pastor Jacob in India to the sponsor giving updates on the child’s educational progress in exams together with an up-to-date photo.
A charity shop in Northern Ireland, Seek and Find, 18 Mary Street, Newry Co Down is operated by Mrs McKnight on behalf of the charity. The net incoming resources from the shop’s activities after salary and running expenses are passed to the charity and included in its annual accounts.
The aims of the charity for the financial year ending Nov 23 are to build a 3-storey hospital aimed at helping the poorest people and run by the charity trained nurses. It is hoped that the first floor can be opened in 2023.
Financial Review
Net income received for the year amounted to £6,107 leaving restricted funds to be carried forward of £72,613.
Reserves
The Trustees endeavour to donate all funds raised to India and therefore consider a specific reserves policy is not required.
Plans for Future Periods
It is envisioned that the trustees will continue to support the work of Pastor Jacob of GTSSS of India for the foreseeable future.
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Gospel for Tribals Social Services Society (India Hope)
Report of the Trustees Year Ended 30[th] November 2022
Responsibilities of the Trustees
The trustees are responsible for the preparation of accounts for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing the accounts the trustees are required to: -
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Select suitable accounting policies and apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the account.
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Prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable that the accounts comply with the Charities Act 1993. 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.
Signed on behalf of the Trustees.
Name Nancy Morgan Date: 27.09.2023
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Section A Independent Examiner’s Report
Report to the trustees/ members of
Gospel for Tribals Social Service Society (India Hope)
On accounts for the year 30 November 2022 Charity no 1107428 ended (if any)
Pages 1-13
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The
charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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• to state whether matters have come to my attention.
Basis of independent examiner’s statement
- My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a 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 items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence 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 the report is limited to those matters set out in the statement below.
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Independent examiner's slalement In connection with my exarnination. matter has come to my allenlion 1. Which gives me reasonable cause lo believe that in. any material rospecl. lh8 requirements To keep accounling records in accordance with section 130 of the Charities Acl and b. To prepare accounts whh account vAlh the a¢counllng r¢¢tyds and COMIY wlth the aCuntIng requiromgnts of tho Charrt¢es Act have not been mel, crf 2. To which, in my opinion. attenlK)n should be drawn In order to enable a prop8r uTrJerstarKling of the a¢¢cvnls to be reached Slgn8d Dalo: 97-9-2023 Name: Rulh Bond Relevant professlonal qualifts¥ons MAAT Aldres8 Flat 4 Ang18sea House 13 Elton Ro Clevedon BS217RF
Gospel for Tribals Social Services Society (India Hope)
Statement of Financial Activities (Including Income and Expenditure Account)
Year ended 30[th] November 2022
| Restricted Funds 2022 Incoming Resources £ £ Incoming Resources from Generated Funds Voluntary Income 337,458 Activities for Generating Funds - - Charity Shop Gift Aid 22,514 19,289 HMRC JRS Grant HMRC Covid Community Grant 0 0 Bank Interest Received 2 Total Incoming Resources 379,263 Resources Expended Cost of Generating Funds Charity Shop 19.956 Charitable Activities 353,200 Governance Costs - Total Resources Expended 373,156 Net for the year 6,107 Total Funds Bought Forward 66,506 Total Funds Carried Forward 72,613 |
2021 £ 336,515 - 17,551 3,379 15,884 0 373,329 18,315 386,974 - 405,289 -31,960 98,466 66,506 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing operations.
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Gospel for Tribals Social Services Society (India Hope)
Balance Sheet
| Year ended 30th November 2022 | |||||
|---|---|---|---|---|---|
| Notes | 2022 | 2021 | |||
| £ | £ | ||||
| Current Assets | |||||
| Cash at Bank | 72,613 | 66,506 | |||
| HMRC Gift Aid | |||||
| Debtors |
3 | 72,613 | 66,506 | ||
| Creditors: Amount falling due within one year | |||||
| Accruals | |||||
| Total Net Assets | 72,613 | 66,506 | |||
| Restricted Funds |
4 | 72,613 | 66,506 | ||
| Total Funds | 72,613 | 66,506 |
The accounts were approved by the Trustees on 26[th] September 2023 and were signed on their behalf by.
Nancy Morgan Trustee
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Gospel for Tribals Social Services Society (India Hope)
Notes to the Accounts
Year ended 30[th] November 2022
1 Accounting Policies
Accounting Convention
The accounts are prepared under the historical cost convention and in accordance with the applicable accounting standards. In preparing the accounts, the charity follows best practice as set out in the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income: -
Voluntary income is received by way of donations and gifts and is included in full in the statement of Financial Activities when receivable.
The value of services provided by volunteers has not been included in these accounts.
Investment income is included when receivable
Incoming resources from charitable trading activity are accounted for when earned.
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Gospel for Tribals Social Services Society (India Hope)
Notes to the Accounts
Year ended 30[th] November 2022
continued
Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated 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 its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to an activity are allocated directly, others are apportioned on an appropriate basis.
2. Information regarding trustees and employees
The trustees received no remuneration during this period. The average number of people employed by the charity, in the charity shop, during the period was one.
3.
| Debtors | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Gift aid | ||
| Other debtors | 0 |
0 |
4. Restricted Funds
| At December 1, 2021 | 66,506 |
|---|---|
| Incoming Resources | 379,263 |
| Resources Expended | 373,156 |
| Transfers Between Funds | |
| At 30 November 2022 | 72,613 |
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Gospel for Tribals Social Services Society (India Hope)
Detailed Income and Expenditure Account
| Year ended 30th November 2022 | |||
|---|---|---|---|
| Notes | Total | Total | |
| £ | £ | ||
| 2022 | 2021 | ||
| Incoming Resources: | |||
| Donations | 337,458 | 336,515 | |
| Gift Aid | 19,289 | ||
| HMRC JRS Grant | - | 3,379 | |
| HMRC Covid Community Grant | - | 15,884 | |
| Bank Interest Received | 2 | ||
| Activities for Generating Funds: | |||
| Charity Shop: | |||
| Shop Takings | 20,866 | 15,527 | |
| Recycling | 1,648 | 2,024 | |
| Total Incoming resources | 379,263 | 373,329 | |
| Resources Expended. Costs of Generating | |||
| Funds. Shop Running Expenses. | |||
| Salary & NI | 14,993 | 14,534 | |
| Rent | 3,840 | 2,560 | |
| Insurance | 416 | 390 | |
| Utilities | 707 | 670 | |
| Repairs & Maint | 0 | 161 | |
| Charitable Activities | |||
| Costs directly allocated to | |||
| Activities - donations | 353,200 | 386,974 | |
| Governance costs | 0 | 0 | |
| Total Resources Expended | |||
| Net (Outgoing) / Incoming | |||
| 373,156 | 405,289 | ||
| 6,107 | (31,960) |
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