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2024-11-30-accounts

CHARITY REGISTRATION NUMBER 1114708

HEART OF ASIA

INDEPENDENTLY EXAMINED

RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE YEAR ENDED

30 NOVEMBER 2024

HEART OF ASIA

FOR THE YEAR ENDED 30 NOVEMBER 2024

CONTENTS

Page
Trustees' Annual Report 1 - 2
Independent Examiner's Report 3
Receipts and Payments Account 4
Statement of Assets and Liabilities 5
Notes 6

HEART OF ASIA

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 30 NOVEMBER 2024

CHARITY REGISTRATION NUMBER 1114708

The charity’s principal address is: The Old Swan, Alfrick, near Worcester, WR6 5UY

Chairperson: Diane Barker

Names of the charity trustees:

Diane Barker Lesley Rhodes Birgit Kotschi Claire McDonald Valerie Smith

Structure, governance and management

The charity is constituted as a Charitable Incorporated Organisation (CIO).

Governing document: Memorandum and articles of association incorporated 12 November 2003 as amended by special resolution 4 September 2005, converted to Charitable Incorporated Organisation (CIO) - governing document 15 March 2019. New trustees are elected by the board of existing trustees.

Objectives and activities

The objects of the charity continue to be the relief of sickness, the preservation of health and the promotion and advance of education in Asia.

The trustees of Heart of Asia monitored the implementation and progress of funding projects supported during the year and discussed possible future funding projects.

The main activities during the year, to further the charity's purposes for public benefit, was the continued funding in rural China of an orphanage in Yushu (Tibetan: Jyekundo) caring for children orphaned by the 2010 Yushu earthquake. Heart of Asia is now the main funder of the orphanage, providing 75% of the funds needed to sustain the children until they graduate from school and to keep the home going as a base for them until they finish college or University.

In 2016 Heart of Asia initiated a pilot project enabling two nomad families, living in a Chinese Resettlement village, to return to nomad life in the Yilhung area by funding two starter herds of Yak. Heart of Asia continued to support the project during the year with four more families receiving help. The trustees confirm that they have had regard to the Charity Commission's guidance on public benefit.

Achievement and performance

Heart of Asia continues to support the Yushu orphanage. The annual picnic continues to take place and is a great success.

During the year grants totalling £27,345 were given to the orphanage which was sufficient, along with funding from other sources, to cover expenses. There were no calls for extra funding for the orphanage in the year.

Page 1

HEART OF ASIA

TRUSTEES' ANNUAL REPORT CONTINUED

FOR THE YEAR ENDED 30 NOVEMBER 2024

CHARITY REGISTRATION NUMBER 1114708

Thirty-four families have been helped under the Return to Nomad Life project since its start in 2016.

During the year £37,054 was given to cover the purchase of Dri, staff wages, transport costs and canvas tents.

The charity continues to find it challenging to get money into Tibet. Money continues to be sent through overseas friends of the charity.

Financial Review

Heart of Asia received donations from individuals and small organisations. Accumulated reserves and donations received during the year were expended according to decisions made by the trustees in line with the charity's objectives. The reserve policy of the charity is to only hold sufficient funds to honour financial commitments made to specific projects which span over several years. There were no material commitments to specific projects in this and the preceding accounting period. As at 30 November 2024 the charity has unrestricted funds of £12,839 (£14,201 - 2023).

The trustees declare that they approved the trustee’s report above.

Birgit Kotschi - Trustee

Date: 23 May 2025

Page 2

HEART OF ASIA

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 30 NOVEMBER 2024

CHARITY REGISTRATION NUMBER 1114708

Independent examiner’s report to the trustees of Heart of Asia

I report to the trustees on my examination of the accounts of Heart of Asia for the year ended 30 November 2024.

Responsibilities and basis of report

As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records.

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.

Date: 6 August 2025

V. R. Andreae FCA 57A Chilkwell Street Glastonbury Somerset BA6 8DE

Page 3

HEART OF ASIA

FOR THE YEAR ENDED 30 NOVEMBER 2024

RECEIPTS AND PAYMENTS ACCOUNTS

Receipts
Donations
Gift Aid
Bank interest
Total Receipts
Payments
Charitable expenditure
Stationery, postage, IT and sundries
Bank charges
Independent examiner's fee
Travel
Sub total
Asset and investment purchases
Office equipment
Sub total
Total payments
Net receipts (payments) for the period
Cash funds last year end
Cash funds this year end
Unrestricted
funds
2024
£
63,841
228
387
64,456
65,231
425
162
-
-
65,818
-
-
65,818
(1,362)
14,201
12,839
Restricted
funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds
2024
£
63,841
228
387
64,456
65,231
425
162
-
-
65,818
-
-
65,818
(1,362)
14,201
12,839
Last year
2023
£
68,219
334
191
68,744
107,183
550
427
400
3,166
111,726
-
-
111,726
(42,982)
57,183
14,201

Page 4

HEART OF ASIA

STATEMENT OF ASSETS AND LIABILITIES

AT THE END OF 30 NOVEMBER 2023

Cash Funds
Bank accounts
Total Receipts
Assets retained for the
charity's own use
Office equipment
Unrestricted
funds
2024
£
12,839
12,839
-
-
Restricted
funds
2024
£
-
-
-
-
Total funds
2024
£
12,839
12,839
-
-
Last year
2023
£
14,201
14,201
-
-

Birgit Kotschi

On behalf of all the trustees of Heart of Asia Date: 23 May 2025

Page 5

HEART OF ASIA

FOR THE YEAR ENDED 30 NOVEMBER 2024

NOTES

1. Particulars of any guarantees given by the CIO

There are no potential liabilities under any guarantee outstanding at the date of the statement of assets and liabilities.

2. Particulars of any debt outstanding

There is no debt outstanding at the date of the statement of assets and liabilities which is owed by the CIO and which is secured by an express charge on any of the assets of the CIO.

Page 6