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2023-03-31-accounts

ACTION VILLAGE INDIA

REPORT AND FINANCIAL STATEMENTS

31 MARCH 2023

Company Number: 06110505 Charity Number: 1118845

CONTENTS

TRUSTEES REPORT ............................................................................................................................................. 1 TRUSTEES ....................................................................................................................................................... 1 STRUCTURE, GOVERNANCE AND MANAGEMENT ........................................................................................... 2 Governing Document ................................................................................................................................. 2 Organisational Structure ............................................................................................................................ 2 Appointment and Induction of Trustees, Training and Skills Management ................................................. 2 Risk Policy .................................................................................................................................................. 2 Related Parties ........................................................................................................................................... 2 Public Benefit ............................................................................................................................................. 2 OBJECTIVES AND ACTIVITIES ........................................................................................................................... 3 Charitable Objectives ................................................................................................................................. 3 Charitable Aims .......................................................................................................................................... 3 Charitable Work – Projects ........................................................................................................................ 4 Partner - The Association for Sarva Seva Farms (ASSEFA) .......................................................................... 4 Partner - The Centre for Rural Systems and Development (CRUSADE) ....................................................... 4 Partner - Ekta Parishad (Unity Forum) ....................................................................................................... 4 Partner – EquiDiversity Foundation ........................................................................................................... 5 Solidarity Partner - Lakshmi Ashram .......................................................................................................... 5 Partner - Nav Bharat Jagriti Kendra (NBJK) ................................................................................................ 5 Partner - Regional Centre for Development Cooperation (RCDC) .............................................................. 6 Partnership Solidarity Fund ....................................................................................................................... 6 FINANCIAL REVIEW ......................................................................................................................................... 8 Review of Results ....................................................................................................................................... 8 Reserves Policy .......................................................................................................................................... 8 PLANS FOR FUTURE PERIODS ......................................................................................................................... 9 Overall aims ............................................................................................................................................... 9 STATEMENT OF TRUSTEES’ RESPONSIBILITIES .............................................................................................. 11 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ACTION VILLAGE INDIA ....................................... 12 Responsibilities and Basis of Report ......................................................................................................... 12 Independent Examiner’s Statement ......................................................................................................... 12 STATEMENT OF FINANCIAL ACTIVITIES (incorporating INCOME AND EXPENDITURE ACCOUNT)..................... 13 BALANCE SHEET ............................................................................................................................................... 14 STATEMENT OF CASH FLOWS .......................................................................................................................... 15 NOTES TO THE ACCOUNTS ............................................................................................................................... 16 ACCOUNTING POLICIES ................................................................................................................................ 16 INCOME ....................................................................................................................................................... 19 ANALYSIS OF EXPENDITURE .......................................................................................................................... 20 TRUSTEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES ...................................... 21 NET INCOME/ (EXPENDITURE) ..................................................................................................................... 21 TANGIBLE FIXED ASSETS ............................................................................................................................... 21 INVESTMENTS .............................................................................................................................................. 22 DEBTORS ...................................................................................................................................................... 22 CREDITORS ................................................................................................................................................... 22 ANALYSIS OF NET ASSETS BETWEEN FUNDS ................................................................................................. 23 MOVEMENT IN FUNDS ................................................................................................................................. 23 RELATED PARTIES ......................................................................................................................................... 24 PENSIONS ..................................................................................................................................................... 24

ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

Charity Name: Action Village India Company Number: 06110505 Charity Registration Number: 1118845 Principal & Registered Office: 5 Balls Pond Road London N1 4AX

TRUSTEES

The affairs of the company were managed during 2022/2023 by the elected or co-opted members of the Trustee Board listed below. Together they constitute the Board of Directors of the limited company and trustees of the charity. Specific matters may be delegated to particular committees of the company by resolution of the Trustee Board and in accordance with the company’s Articles.

The following served as trustees during 2022/2023 and to date:

Tracy Adams (Treasurer) Dr. Prabodh Mukul Agarwal

Rose Elizabeth Bradbury (Secretary from 19[th] October 2022) – temporarily stepped down from 20[th] March 2023 – 12[th] July 2023)

Beatrice Crestini Aditya Dilipkumar (Company Secretary from 19[th] October 2022) Elanor Catherine Jackson (Vice-chair) Pallavi Modha Elaine Morrison Theroshene Naidoo Meera Kirankumar Patel Andrew Rutherford (Chair)

Bank: Bank of Scotland London Chief Office PO Box 54873 London SW1Y 5WX Independent Examiner: Chris Wilde A.C.A Chartered Accountant 7 Crondall Lane Farnham GU9 7BG

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The company, Action Village India (AVI), is a company limited by guarantee (no. 06110505). It is also a charity registered in accordance with the Charities Act 2011 (registration no. 1118845).

Organisational Structure

The day-to-day work of the charity was managed by the full time Executive Director (Esther Trienekens), supported by the part-time Communications, Fundraising and Operations Manager (Aneeta Patel). The staff were assisted by the Founder-Advisor (Ivan Nutbrown), the trustees, three interns and other members and longterm supporters. Volunteers supported numerous Action Village India events including the Walk for Women, WOMAD Festival, Darbar Festival, Diwali on the Square and Christmas markets.

Appointment and Induction of Trustees, Training and Skills Management

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association, the trustees have the power to appoint new trustees, who must be re-elected at the following Annual General Meeting.

The Board of Trustees seeks specific skills. Committee members are asked, upon appointment, to complete a skills audit to ensure AVI has access to a wide range of appropriate skills.

AVI provides all trustees with opportunities to learn more about the projects it supports and the issues its partners in India tackle. AVI sponsors its partners to visit the UK to increase awareness of their work. It also runs very successful visits to the partners in India (Partners’ Forums) for trustees and supporters, sends regular news updates on its projects to supporters and holds online meetings between partners and supporters.

The charity’s staff are encouraged to attend relevant training courses. Where a specific training need arises for a trustee, training is made available.

Risk Policy

The Board has undertaken a risk assessment for the charity encompassing all potential areas of risk and are satisfied that the operating systems and procedures are sufficient to meet these risks.

Related Parties

There are no transactions with related parties.

Public Benefit

The trustees have paid due regard to guidance published by the Charity Commission on public benefit.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES

Charitable Objectives

The objects of the Company are given in its Memorandum and Articles, and can be summarised as:

The objects of the charity shall be the alleviation and relief of poverty, hardship and distress arising therefrom to those in need without distinction by:

The Company is empowered to do all proper things in pursuit of these objectives.

Charitable Aims

AVI was established (as Friends of ASSEFA) in 1988 to support the work of ASSEFA (The Association for Sarva Seva Farms) in India. In 1994 it was decided to support four other Indian organisations; CRUSADE, Kerala Gandhi Smarak Nidhi, Lakshmi Ashram and Nav Bharat Jagriti Kendra. In 1997, formally Friends of ASSEFA became Action Village India (AVI) in recognition of its new partnerships.

AVI currently has partnerships with seven partners, mainly inspired by Gandhian principles who work directly with disadvantaged communities in rural India. They promote self-organisation and non-violent change as a means of combating poverty and reducing social, economic and political powerlessness. AVI works towards an India which is just, fair and inclusive, where all people regardless of gender, ethnicity, caste or belief can benefit from the Country’s economic development and lift themselves out of poverty.

AVI operates by raising funds in the UK to support rural development projects that are devised and managed incountry by Indian non-government organisations who AVI develops partnerships with. Our partners are the experts in understanding local communities and how to address their needs and rights at the grassroot level. The goal of AVI is to best support our partners in their work towards improving the lives of India’s rural poor, whether that be through financial support, exchanges of information and dialogue or raising awareness of their work outside of India. AVI selects partners in line with its Partner Approval Policy. Once a partner is approved, new projects to be managed by that partner are presented to the Trustee Group by the Executive Director for approval and/or comment according to the AVI’s Project Approval Guidelines.

AVI supports projects in rural and remote areas of India: from Bihar in the North down to Tamil Nadu in the South. People living in these rural communities are far less likely to benefit from government programmes and more likely to be affected by poverty, lack of education and healthcare as well as experiencing multiple forms of discrimination and marginalisation. Our activities centre on securing the rights and strengthening the livelihoods of India’s rural poor. We work with local partners on projects supporting education, health, land rights, agricultural innovation and women’s rights.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

Charitable Work – Projects

In the year to 31 March 202 3 , A ction V illage India continued to support rural development work in India. Specific developments in relation to each partner and project are detailed below.

PARTNER - THE ASSOCIATION FOR SARVA SEVA FARMS (ASSEFA)

AVI continued to support ASSEFA through several projects:

Maternal Health - Promotion of reproductive health among young women - Marakanam Block, Tamil Nadu

Action Village India continued to support ASSEFA’s post-tsunami work in 35 coastal villages in Tamil Nadu, just north of Pondicherry through this reproductive health project. The Primary objective of the project is to inform, educate and sensitise menstrual hygiene among young girls and women and thereby promoting better reproductive health. Transfers to India and other costs associated with the Promotion of Reproductive Health project totalled £1,384 raised from individual donors.

Rural Livelihoods - Linking social entrepreneurs to provide regular employment to 30 women – Virudhunaga, Tamil Nadu

Action Village India made a contribution towards this project which aims to provide regular employment to 30 local vulnerable women in Virudhunagar, Tamil Nadu by setting up a papad making unit. Transfers to India and other costs associated with the ‘Rural Livelihoods’ project totalled £3,986 raised from individual donors.

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PARTNER - THE CENTRE FOR RURAL SYSTEMS AND DEVELOPMENT (CRUSADE)

AVI continued to support CRUSADE through:

From Disability to Stability - Tiruvallur District, Tamil Nadu

D uring the year Action Village India continued its support for the Disability Rights project . The project aims to improve the status of 1,500 people living with a disability and enable them to live a life of dignity and selfreliance. It addresses disability not just as a health issue but also as a socio-economic and rights-based problem. It promotes a holistic model where it ensures that people living with a disability have access to Government welfare schemes but also provides support in other areas of importance such as health and rehabilitation, education, livelihoods, income generation, and the right to take ownership and responsibility for decisions that impact their lives.

The programme, supported by Action Village India (AVI) was initiated in four blocks of Tiruvallur District in January 2018. The three-year project was extended for a year in March 2021 and further extended for one more year till March 2023, as the stated targets could not be achieved due to the Pandemic. From 2021, Action Village India supported three blocks (Minjur, Sholavaram, and Ellapuram) while the fourth block, Gummidipoondi was supported by another funder.

During the year, an evaluation was held to review the progress made in the project over the last 5 years. These findings will be included in the next phase of the project.

Transfers to India and other costs associated with the ‘From Disability to Stability’ project totalled £21,165 raised from individual donors, a grant from the Souter Charitable Trust and unrestricted funding.

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PARTNER - EKTA PARISHAD (UNITY FORUM)

Action Village India continued to support Ekta Parishad to strengthen the livelihoods opportunities for the migrant workers in Chhattisgarh. After Covid19, Ekta Parishad is working extensively to build local resources and capacities which ultimately help towards long-term livelihood sustenance to marginalised migrant workers. Action Village India has supported Ekta Parishad with setting up their ‘Training & Demonstration Hall’ in Tilda. Through this centre trainings will be given to local farmers. Along with the Rice Cooperative, four other cooperatives (Forest Produce Processing, Home Made Food Products, Honey and Oil Processing and Cotton Cloth Unit) have been planned. The basic idea is to encourage the villagers (small and marginal farmers) as well as migrant workers to get trained and to adopt the various alternative livelihoods and enhance their economic earnings.

Transfers to Ekta Parishad totalled £2, raised from individual donors.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

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PARTNER - EQUIDIVERSITY FOUNDATION

Action Village India continued to support EquiDiversity Foundation (EDF) through:

Strengthening Women’s Leadership and Participation in Rural Local Governance - Birbhum District, West

Bengal

During the year Action Village India continued its support for the Strengthening Women’s Leadership and Participation in Rural Local Governance, which began in September 2021. The project takes a holistic approach to supporting women elected representatives to effectively perform their duties alongside empowering women in each Panchayat, through the formation of a Nari Jagaran Committee (NJC) (Community Watch Committee) which offer a platform for women to find solidarity, implement gender-based violence prevention strategies and support survivors of violence and act as a bridge between women voters and local government. Women create development plans and take these to the Panchayat and push for their priorities to be addressed in the Panchayat’s annual development plan and budget. Action Village India also supported EquiDiversity Foundation through providing a storytelling workshop for their team.

Transfers to India and other costs associated with the ‘Women’s Leadership and Participation in Rural Local Governance’ project totalled £15,741 raised from individual donors, through the walk for women and unrestricted funding.

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SOLIDARITY PARTNER - LAKSHMI ASHRAM

Lakshmi Ashram is a women’s ashram at Kausani in Uttarakhand in the foothills of the Himalayas. It provides education on the Gandhian basic education model to local girls from disadvantaged families. The staff and students, from age 5 to school leaving, run the ashram. The ashram also runs kindergartens and environmental projects in the surrounding hills. Lakshmi Ashram hosts volunteers who work in India and learn about the local area and the Gandhian tradition. AVI has continued to provide solidarity support to Lakshmi Ashram in the past year through involvement with different partner events and meetings.

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PARTNER - NAV BHARAT JAGRITI KENDRA (NBJK)

Action Village India continued to support NBJK through several projects:

Community Action Project, Bihar and Jharkhand

During the year, Action Village India continued to support the ‘Community Action’ project which enables three small grassroots NGOs related to NBJK in Bihar and Jharkhand as well as the advocacy wing of NBJK, Lok Samiti, to deliver small-scale locally important programmes. These groups are located in remote areas of Bihar and Jharkhand, two of the poorest states in India. This support enables community groups to take the lead in their own development.

Transfers to India and other costs associated with ‘Community Action Project’ totalled £8,718 raised from individual donations, a grant from the William A. Cadbury Trust and unrestricted funding.

Girls’ Education and Coaching Centres, Bihar and Jharkhand

During the year Action Village India continued its support for the Girls’ Education project which continues to remove the barriers that stand between girls and a successful and continuing education, through:

  1. Supporting 435 girls to continue their education by providing them with school fees (or where they go to government school which are free with tuition fees), uniforms, books and supervision.

  2. Providing regular extra tuition in Maths, Science and English for over 650 girls through the running of 19 Coaching Centres.

Transfers to India and other costs associated with the ‘Girls Education and Coaching Centres’ project totalled £47,539 raised through individual donations, Philip Henman Trust, Geoff Herrington Foundation and Harris Freeman Foundation.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

Partner – Regional Centre for Development Cooperation (RCDC)

Action Village India continued to support RCDC through:

Securing Land Rights and Livelihoods for Fisherfolk - Chilika Lake, Odisha

Action Village India continued to support the ‘Securing Land Rights and Livelihoods for Fisherfolk’ project based around Chilika Lake, Odisha. This three-year project run by the Regional Centre for Development Cooperation (RCDC) aims to reduce rural poverty and landlessness for 5,000 families from traditional fishing communities in 32 villages in and around the Chilika Lake in Odisha, India. This will be achieved by enabling families, particularly women, to gain access to and ownership over land resources through advocacy and support, promote alternative sustainable income generating practices, reinforcing community resilience including towards natural disasters and conserving the coastal ecology, while taking measures to strengthen the community. This work has an integrated strategy that includes direct support complemented with advocacy, training, and community building. The project works to tackle the main issues for these communities: poverty, unemployment, migration, hunger, malnourishment, child labour, violence and atrocities by men against women, inter and intra village conflicts, alcoholism, landlessness and the extreme climate impacts.

Transfers to India and other costs associated with the ‘Securing Land Rights and Livelihoods for Fisherfolk’ project totalled £47,030 funded by individuals, grants from Zephyr Charitable Trust and unrestricted funding.

Partnership Solidarity Fund

Action Village India has set up the Partnership Solidarity Fund (previously called the Partnership Development Fund), through which we encourage all our partners to apply for small amounts of funding to finance creative initiatives, organisational development, learning activities, pilot initiatives and any other activities that are difficult to fund. The Partnership Solidarity Fund was previously referred to as the Partnership Development Fund.

This year, Action Village India supported the following activities through the Partnership Solidarity Fund:

Regional Centre for Development Cooperation (RCDC)

The Partnership Solidarity Fund will support RCDC to strengthen the FPO (Padma Uday Jeebika Producer Company Limited-PUJPCL) for Sustainable Livelihood of Women in Chilika Region. Through this initiative the Producers Company will be strengthened and promoted to carry out its various activities by which in the long run around 20,000 poor families will improve their livelihoods over the next 10 years.

A transfer of £1,500 was made to RCDC to support this initiative.

EquiDiversity Foundation

The Partnership Solidarity Fund will support EquiDiversity to run a three days’ residential workshop on Organisational Development and Leadership for their implementation teams in the communities and strategic team of Board Members. The residential workshop will help the organisation determine its course of action – a) creating demonstrative models and systems through direct implementation and strengthening capacities of the community, b) building strategies for the transfer of implementation of programmes, power and accountability to the community based organization and c) exploring the relevance and role of EquiDiversity Foundation once the transfer takes shape.

A transfer of £1,500 was made to EquiDiversity Foundation to support this initiative.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

Centre for Rural Systems and Development (CRUSADE)

The Partnership Solidarity Fund will support CRUSADE with their Climate Change Adaptation through Use of Solar Energy Initiative. Through this initiative CRUSADE will support seven households to go for solar energy for powering their basic household requirements – lights, fan and plug points. The beneficiaries will be identified from women Self-help group (SHG) members and community volunteers which will have in built follow up to ensure sustainability. This would provide opportunity for SHG members to demonstrate the adoption of solar energy at the household level and what benefits it can contribute for the users and the environment. There can also be good savings in the electricity tariff for the users, especially when the tariffs have been rising over recent years. This can also give the users and the community in general, a sense of championing the cause of climate change adaptation and mitigation.

A transfer of £2,000 was made to CRUSADE to support this initiative.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

Review of Results

The charity is reporting a deficit for the year of £48,637 (2022: surplus of £23,982). Reserves carried forward amount to £93,154 at 31 March 2023, £85,393 of which represents unrestricted funds and £7,761 restricted funds. The deficit was largely to grants being transferred to projects over and above the receipts in the year with a balance of £43,046 of restricted funds brought forward at start of year.

Grants receivable amounted to £55,556 (2022: £75,847) which was lower than had been anticipated. Altogether grants were received from eight different organisations. The charity’s supporters provided donations and subscriptions amounting to £77,122 (2022: £107,140). The charity’s wholly owned subsidiary, Sensetrade Limited was able to gift profits of £25,719 to AVI (2022: £nil) after a successful WOMAD festival for the Madras Café, the first post Covid-19.

The charity’s expenditure was £230,523 (2022: £187,503) during the year, which includes direct project costs of £202,145 (2022: £168,066) of which £148,278 was transferred to India (2022: £124,182). The charity was able to transfer £42,500 of unrestricted funds to directly fund projects, which included £20,000 from Sensetrade.

Further details of the charity’s activities are set out in the Statement of Financial Activities on page 13 and the financial position of the charity at 31 March 2022 is set out in the Balance Sheet on page 14.

Reserves Policy

AVI’s reserves policy and the actual level of reserves are reviewed annually by the Board in its budget setting meeting. The policy was changed to hold free reserves (which excludes designated funds) of between three and six months of UK expenditure and three months of commitments to partners. This was to enable a greater resilience and adaptability to maintain charitable operations and support to partners should the charity face a significant drop in income or increase in costs. In worst case scenario it could continue to provide some support to partners whilst they try to replace AVI’s contribution to their work whilst enabling the charity to wind up operations.

AVI has always given priority to meeting its commitments to its partners in India and that policy will remain . At 31 March 2023 the charity’s free reserves amounted to £70,393 which is midpoint in our range for 2023-24 of between £56,000 and £82,000. Our reserves include £5,070 of merchandise stock for sale in next financial year.

£15,000 of the unrestricted reserves is allocated to a Designated Fund known as the Partnership Solidarity Fund (previously known as Partnership Development Fund) which has been set up to provide solidarity and support to partners to finance create initiatives, organisational development, learning activities, pilot initiatives, and activities which are difficult to fund. £5,000 was spent in the year (for more details see page 6).

PLANS FOR FUTURE PERIODS

Action Village India has developed and approved comprehensive ‘Priorities and Plans’ for the three years, 202223 – 2024-25. This plan builds on the previous strategic review conducted in 2015 and resulting Business Plan and a period of AVI staff transition leading to the establishment of our current team. From April 2020 our International Partnerships Director became our Director. She works closely and positively with our Communications , Fundraising and Operations Manager . Our staff team have been a vital foundation for Action Village India to progress through the challenges that we have all faced over the last three years. They are sincerely thanked.

2023-24 will be a year of some transition for the staff team. After what will be nearly seven years with Action Village India, our Executive Director is moving on. We warmly wish her well. A new Executive Director will join in

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

2023-24 and then we plan to recruit a part time Fundraising and Partnership Manager. Our Communications , Fundraising and Operations Manager remains as a key person in our team.

2022-2023 has been a year of connection. After two years of doing things differently due to the Covid-19 pandemic, we were able to reconnect with people face-to-face. This was the case with our partners in India, who we were finally able to visit but also for our community of supporters who we were able to meet at WOMAD as well as at different events. This connection has been so vital in our work, in our way of continuing our solidarity with partners, our solidarity with Madras Café and also in strengthening our community of supporters.

We necessarily took forward our refocused, repurposed, and re-budgeted responses to the challenges in the UK and India provoked by Coronavirus-19. These include temporarily relocating our office to enable ‘working from home’; revising our communications plan; more regular interaction with partner organisations in India; taking forward integrated plans for online activities, including webinars and discussions. We will build on the positive aspects of these responses in 2023-24. We will continue to work to reach new demographics of UK supporters and improving our communications and messaging. We will also take forward the development of potential fundraising and new income-generating strategies.

Overall purposes of Action Village India are:

Action Village India is committed to contributing to a more just, equal, inclusive and sustainable world, with more accountable and democratic institutions – based on respect for gender equality, our environment and fundamental human rights.

This is an expression of the core principles that inspire our work and partnerships.

We share our commitments and principles and we look to these being progressed somehow by everyone we engage with and of course all others.

Action Village India looks to developing partnerships with people, organisations, networks, charities, suppliers, social enterprises and businesses who share these values and principles.

Overall aims:

Action Village India has four main priorities for 2022-23 – 2024-25:

  1. Continue and strengthen our solidarity with partners

  2. Strengthen and diversify Action Village India’s resources

  3. Strengthen and develop the Action Village India community

  4. Take forward an integrated response to the Climate Emergency

Priorities for the Year 2023-2024

Supporting our partners who work alongside villagers in some of the most remote parts of rural India so they can improve their lives, livelihoods and resilience is central to the work of Action Village India and will continue to be our priority. In order for our partners to be able to continue the work they do; we will continue to strengthen our solidarity with them. First and foremost, we will continue to support the projects we currently support and thus continue to support work with partners based on human rights-based approaches focused on our core themes.

Our plans for 2023/24 provide a series of great opportunities for Action Village India to strengthen and diversify Action Village India’s resources at the same time as strengthening and developing our Action Village India community. This is all with the purpose and inspiration of continuing and strengthening our solidarity with partners.

Our plans and budget have been developed pragmatically and realistically, conscious of the importance of enabling a positive transition that builds a platform to take forward our ambitious plans over years to come.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

They give space and resources for our ‘Summer of Solidarity’ as well as our work with partners, including the Partners Forum.

Main priorities:

  1. Strengthening our solidarity with partners

  2. Continuing to support the four largest projects of our partners

  3. Co-organise a Partners Forum in India and visit partners in India

  4. Strengthening our partnership and monitoring system

  5. Partnership Solidarity Fund

  6. Strong partner communications

  7. Facilitate support and learning exchange

  8. Strengthen our financial monitoring processes

  9. Strengthen and diversify Action Village India’s resources.

  10. This will include a wide range of opportunities over our ‘Summer of Solidarity’, to recognise the thirty years of solidarity, partnership and humanity between Action Village India and the Madras Café family. A collaboration that has contributed to partners improving access to rights and livelihoods for women, men and children in parts of rural India, so that they can live in more fair and just communities. This will involve as many people as possible from within our community of Action Village India and, hopefully, new friends.

  11. We will continue to raise funds through our trading after a few very successful years.

  12. Strengthening relations with supporters and finding new supporters.

  13. Strengthen communications with supporters

  14. Take forward a campaign around regular donations

  15. a. Aim to set up an India Interest group with similar organisations to AVI

  16. Strengthen our collaboration with Madras Café across the whole year

4. Climate Adaption with partners.

During this period, we will continue to work alongside our existing seven partners (Association for Sarva Seva Farms (ASSEFA), Centre for Rural Systems and Development (CRUSADE), Ekta Parishad, Equidiversity Foundation, Lakshmi Ashram, Nav Bharat Jagriti Kendra (NBJK) and Regional Centre for Development Cooperation (RCDC)), phasing out our support for some projects that have been supported for some years and developing new projects and new phases of projects. We will also look, if feasible, to work with new partners, who align with our partnership guidelines, on selected new projects. Whilst our work will continue in the majority of geographic areas we currently work, when developing new projects, we will tend to look to do so more in India’s poorer states such as Bihar, Jharkhand and Odisha, subject to achieving funding support.

We will continue focusing on the quality of our partnerships and less on the amounts of funds that we transfer to India.

We will continue to:-

  1. To reaffirm and strengthen our partnerships and solidarity with partners in India;

  2. To strengthen our presentation, as an organisation and to our supporters, of the centrality of partnerships and solidarity to the way we work and who we work with;

  3. To build on and share better the long term partnerships which have been and are at the core of the Action Village India’s approach of how to best contribute to a more just, equal and inclusive communities in parts of rural India.

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ACTION VILLAGE INDIA TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

Action Village India is looking to work with new interns and volunteers in the office and at events including with Madras Café at WOMAD during 2023-24. At the end of July 2023, we look forward to a successful and uplifting 30[th] Madras Café at WOMAD.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of Action Village India for the purposes of company law) are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements the Trustees are required to: -

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities FRS102 (issued in 2015) and in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the Board of Trustees on 12[th] July 2023 and signed on its behalf by

Andy Rutherford, Chair of Trustees

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ACTION VILLAGE INDIA INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ACTION VILLAGE INDIA ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

I report to the trustees on my examination of the accounts of Action Village India for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

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

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with my 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; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any other requirement that the accounts give a “a true and fair view” which is not a matter considered as part of an independent examination.

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.

Chris Wilde A.C.A Chartered Accountant 7 Crondall Lane Farnham GU9 7BG

12 July 2023

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ACTION VILLAGE INDIA

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 March 2023

Income from:
Donations & Legacies		 Note
2		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
59,607
17,892
77,499
1,048
24
1,072
-
55,556
55,556
27,650
2,784
30,434
16,855
-
16,855
469
-
469
£105,629
£76,256
£181,885
28,378
-
28,378
48,104
154,041
202,145
£76,482
£154,041
£230,523
29,148
(77,785)
(48,637)
(42,500)
42,500
-
(14,572)
(35,285)
(49,857)
98,746
43,046
141,792
£85,393
£7,761
£93,154		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
59,607
17,892
77,499
1,048
24
1,072
-
55,556
55,556
27,650
2,784
30,434
16,855
-
16,855
469
-
469
£105,629
£76,256
£181,885
28,378
-
28,378
48,104
154,041
202,145
£76,482
£154,041
£230,523
29,148
(77,785)
(48,637)
(42,500)
42,500
-
(14,572)
(35,285)
(49,857)
98,746
43,046
141,792
£85,393
£7,761
£93,154		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
59,607
17,892
77,499
1,048
24
1,072
-
55,556
55,556
27,650
2,784
30,434
16,855
-
16,855
469
-
469
£105,629
£76,256
£181,885
28,378
-
28,378
48,104
154,041
202,145
£76,482
£154,041
£230,523
29,148
(77,785)
(48,637)
(42,500)
42,500
-
(14,572)
(35,285)
(49,857)
98,746
43,046
141,792
£85,393
£7,761
£93,154		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
59,607
17,892
77,499
1,048
24
1,072
-
55,556
55,556
27,650
2,784
30,434
16,855
-
16,855
469
-
469
£105,629
£76,256
£181,885
28,378
-
28,378
48,104
154,041
202,145
£76,482
£154,041
£230,523
29,148
(77,785)
(48,637)
(42,500)
42,500
-
(14,572)
(35,285)
(49,857)
98,746
43,046
141,792
£85,393
£7,761
£93,154		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
59,607
17,892
77,499
1,048
24
1,072
-
55,556
55,556
27,650
2,784
30,434
16,855
-
16,855
469
-
469
£105,629
£76,256
£181,885
28,378
-
28,378
48,104
154,041
202,145
£76,482
£154,041
£230,523
29,148
(77,785)
(48,637)
(42,500)
42,500
-
(14,572)
(35,285)
(49,857)
98,746
43,046
141,792
£85,393
£7,761
£93,154		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
59,607
17,892
77,499
1,048
24
1,072
-
55,556
55,556
27,650
2,784
30,434
16,855
-
16,855
469
-
469
£105,629
£76,256
£181,885
28,378
-
28,378
48,104
154,041
202,145
£76,482
£154,041
£230,523
29,148
(77,785)
(48,637)
(42,500)
42,500
-
(14,572)
(35,285)
(49,857)
98,746
43,046
141,792
£85,393
£7,761
£93,154		 Year to 31 March 2022
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
63,714
53,350
117,064
892
24
916
-
75,847
75,847
6,535
4,342
10,877
6,770
-
6,770
11
-
11		 Year to 31 March 2022
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
63,714
53,350
117,064
892
24
916
-
75,847
75,847
6,535
4,342
10,877
6,770
-
6,770
11
-
11		 Year to 31 March 2022
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
63,714
53,350
117,064
892
24
916
-
75,847
75,847
6,535
4,342
10,877
6,770
-
6,770
11
-
11		 Year to 31 March 2022
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
63,714
53,350
117,064
892
24
916
-
75,847
75,847
6,535
4,342
10,877
6,770
-
6,770
11
-
11		 Year to 31 March 2022
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
63,714
53,350
117,064
892
24
916
-
75,847
75,847
6,535
4,342
10,877
6,770
-
6,770
11
-
11
Restricted
Funds
£
17,892
24
55,556
2,784
-		 Restricted
Funds
£
53,350
24
75,847
Memberships 2
Charitable activities:
Grants for Projects in
India
Income generation
activities:
Fundraising events
Trading Activities
Investments:
Interest receivable
Total incoming
resources
Expenditure on:
Raising funds
Charitable activities:
Support for rural
communities in India
Total expenditure
Net income/
(expenditure)
Transfers between
funds
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Total funds carried
forward		 2
3
3
11
11
6,535 4,342
6,770
11		 -
-
469 -
£105,629 £76,256 £77,922 £133,563 £211,485
28,378
48,104		 -
154,041		 19,437
35,270		 -
132,796		 19,437
168,066
£76,482 £154,041 £54,707 £132,796 £187,503
29,148
(42,500)		 (77,785)
42,500		 23,215
(23,500)		 767
23,500		 23,982
-
(14,572) (35,285) £(285) £24,267 £23,982
98,746 43,046 99,031 18,779 117,810
£85,393 £7,761 £98,746 £43,046 £141,792

The notes on pages 16 to 24 form part of these accounts.

There were no recognised gains or losses for the year other than shown above.

All incoming resources and resources expended derive from continuing activities.

13 | P a g e

ACTION VILLAGE INDIA BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed Assets		 31 March 2023
£		 31 March 2022
£
Tangible assets
6		 315 472
Investments
7
Current Assets
Stock
Debtors
8
Cash at Bank
Creditors - amounts due within one year
9
Net Current Assets
Net Assets
Charity Funds
10-11
Restricted
Unrestricted:
General
Designated
Total Charity Funds		 150
465
5,070
12,394
76,285
93,749
(1,060)
92,689
£93,154
7,761
70,393
15,000
84,174
£93,154		 150
£622
-
28,529
115,107
£143,636
(2,466)
£141,170
£141,792
43,046
78,746
20,000
£98,746
£141,792

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the provisions applicable to companies, subject to the small company’s regime under Part 15 of the Companies Act 2006 (effective January 2016).

These financial statements were approved by Trustees on 12[th] July 2023 and are signed on their behalf by:

Andy Rutherford, Chair of Trustees

The notes on pages 16 to 24 form part of these accounts.

Company Registration Number 6110505

14 | P a g e

ACTION VILLAGE INDIA STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Cash flows from investing activities:
Interest received
Purchase of tangible fixed assets
Net cash provided by investing activities
(Decrease)/Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Cash and cash equivalents consists of:
Cash at bank and in hand
Reconciliation of net income to net cash flow from
operating activities:
Net movement in funds
Depreciation charge
Interest receivable
Decrease/ (Increase) in debtors
(Decrease)/ Increase in creditors
Increase in stock
Net cash flow from operating activities		 2023
£
(39,291)


469
-
£469
(38,822)
115,107
£76,285
76,285
£76,285
(48,638)
157
(469)
16,135
(1,406)
(5,070)
£(39,291)		 2022
£
11,708
11
(630)
£(619)
11,089
104,018
£115,107
115,107
£115,107
23,983
158
(11)
(12,102)
(319)
-
£11,708

15 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

a) Basis of Accounting

The company, Action Village India (AVI), is a company limited by guarantee (no 06110505). It is also a charity registered in accordance with the Charities Act 2011 (registration no 1118845) in the United Kingdom. The address of its principal office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are given on page 3 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2016.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

These financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure (and related cashflows) for twelve months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.

c) Group accounts

The charity has a wholly owned subsidiary, Sensetrade Limited. Groups accounts have not been prepared as the charity is exempt from the requirement to prepare group accounts on account of the fact that the gross income, after consolidation adjustments, of the group is no more than the threshold for a statutory charity audit.

Income is recognised in the Statement of Financial Activities when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. The following specific policies are applied to particular categories of income: -

16 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

e) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under activities that aggregate all costs related to any particular activity. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties; it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings: -

f) Support costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include premises costs, office costs, governance costs, administrative and payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular activities, they have been allocated to expenditure on a basis which may be based on activity as represented by direct costs expended on that activity or based on a proportion of staff costs. The analysis of these costs is included in Note 3.

g) Fund accounting

Funds held by the charity are either: -

  1. Unrestricted general funds – these are funds without specified purpose and are available as general funds.

  2. Designated funds – these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

  3. Restricted funds – these are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Transfers between funds are made to cover deficits on individual restricted funds and to recognise fixed assets acquired with restricted income, but with no further restrictions on use, within unrestricted funds.

h) Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Office equipment - 25% straight line basis

Website - 25% straight line basis

Assets costing less than £500 are not capitalised.

17 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

i) Website development costs

Website planning costs are charged to the Statement of Financial Activities (SOFA) as incurred. Other website costs are capitalised as a fixed asset only where they lead to the creation of an enduring asset delivering tangible future benefits whose value is at least as great as the amount capitalised. An impairment review is undertaken of the net asset value of the website at each Balance Sheet date. Expenditure to maintain or operate the developed website is charged to the SOFA.

j) Pension Costs

The Charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the Charity. The annual contributions payable is charged to the income and expenditure account.

k) Foreign exchange

Transactions denominated in foreign currencies are initially translated into sterling at the exchange rates ruling at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into sterling at the exchange rates ruling at the year end. Foreign exchange differences are dealt with in the income and expenditure account and allocated directly to the activities where appropriate to do so.

l) Stock

Stock relates to merchandise purchased for resale which are stated at lower of cost and net realisable value. A provision is made for slow moving stock.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

p) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

q) Financial Instruments

The charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. These basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

18 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

2. INCOME

2023 2022
Unrestricted
funds		 Restricted
funds		 Total Unrestricted
funds		 Restricted
funds		 Total
(a) Donations comprise: £ £ £ £ £ £
Donations 58,157 17,892 76,049 52,874 53,350 106,224
Legacies - - - 10,000 - 10,000
Memberships 1,048 24 1,072 892 24 916
Grants of core funds
(note 2b (ii) below)		 1,450 - 1,450 840 - 840
£60,655 £17,916 £78,571 £64,606 £53,374 £117,980
(b) Grants receivable comprise:
(i) Grants supporting rural communities in India:
Crusade - Disability Rights
Souter Charitable Trust - 7,000 7,000 - 5,000 5,000
COVID
Siemens Gaye Group - - - - 400 400
EquiDiversity Foundation -
Women's Governance
The Evan Cornish
Foundation		 - - - - 2,000 2,000
NBJK - Girls Education
Geoff Herrington
Foundation		 - 20,000 20,000 - 18,461 18,461
Philip Henman Trust - 5,000 5,000 - 5,000 5,000
Harris Freeman Foundation - 8,056 8,056 - 19,986 19,986
NBJK - Community Action
Ashworth Trust - - - - 3,000 3,000
William A Cadbury Trust - 500 500
RCDC - Land Rights & Livelihoods
Zephyr Charitable Trust - 15,000 15,000 - 21,000 21,000
Oakdale Trust - - - - 1,000 1,000
- £55,556 £55,556 - £75,847 £75,847
(ii) Grants of core funds:
Quakers Disley 0 - 0 240 - 240
Harbinson Charitable trust 1,200 - 1,200 600 - 600
Sundarama Trust 250 - 250 - - -
£1,450 - £1,450 £840 - £840

Donations include £0 raised through appeals (£17,889 in 2022)

19 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

3. ANALYSIS OF EXPENDITURE

Basis of
allocation
Costs directly allocated to project activities:
Project visit & Expenses
Direct
Partners Forum
Direct
Publicity, Events & Trading
Direct
PartnershipSolidarityFund
Direct
Project expenditure:
Staffing & Support costs for projects
Direct
ASSEFA - Maternal Health
Direct
ASSEFA - Rural Livelihoods
Direct
Crusade - Disability Rights
Direct
Crusade - Women's Development
Direct
Ekta Parishad - JJ2020
Direct
EquiDiversity - Women's Governance
Direct
NBJK - Girls Education
Direct
NBJK - Community Action
Direct
RCDC - Land Rights & Livelihoods
Direct
COVID Relief Work
Direct
Support costs allocated to other activities:
Staff costs
Staff time		 Raising
funds
Support for
rural
communities
in India
Governance
Total
£
£
£
£
-
1,510
-
1,510
-
-
-
-
10,772
-
10,772
5,000
-
5,000
£10,772
£6,510
-
£17,282
-
5,763
-
5,763
-
1,384
-
1,384
-
3,986
-
3,986
-
21,165
-
21,165
-
2,715
-
2,715
-
-
-
-
-
15,741
-
15,741
-
47,539
-
47,539
-
8,718
-
8,718
-
47,030
-
47,030
-
-
-
-
£154,041
-
£154,041		 2022
£
744
395
4,144
£5,283
8,614
1,919
974
12,000
-
-
11,152
35,538
5,859
41,303
15,437
£132,796
13,795
26,432
4,422
44,649		 37,783
Office, premises & other costs
Usage		 2,906
8,716
2,906
14,528		 10,980
External accountant's fees
Direct
AGM & meeting costs
Usage
Total costs excluding governance
costs
Governance cost allocation
Usage
Total costs by activity		 -
-
-
-
-
-
23
23
£16,701
£35,148
£7,351
£59,200
27,473
195,699
7,351
230,523
905
6,446
(7,351)
-
£28,378
£202,145
-
£230,523		 650
11
£49,424
187,503
-
£187,503

20 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

4. TRUSTEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

No trustee received reimbursed expenses during the year (2022 £nil)

The charity considers its key management personnel to comprise the Board of Trustees and its Executive Director. The total amount of employee salary and benefits including employer's pension contributions received by key management personnel were £38,035 (2022 - £36,083)

Gross salaries
Employer’s National Insurance
Pension costs		 Year to 31
March 2023
£
49,361		 Year to 31
March 2022
£
45,409
-
988
-
1,049
£50,410
£46,397

The average number of employees during the year was two (2022: 2). No employee earned more than £60,000 (2022: £ nil)

5. NET INCOME/(EXPENDITURE)

5. NET INCOME/(EXPENDITURE)
Net income/expenditure is after
charging – Independent Examiner’s
fee		 Year to 31
March 2023
0
£0		 Year to 31
March 2022
650
£650

6. TANGIBLE FIXED ASSETS

6. TANGIBLE FIXED ASSETS
Office &
Computer
Equipment
 Total Fixed
Assets
Cost £
 £
At 1 Apr 2022 630
 630
Additions -
 -
Disposals -
 -
At 31 Mar 2023 630
 630

25% straight
line
Depreciation 25% straight
line
At 1 Apr 2022 158
 158
Disposals -
 -
Charge for theyear 157
 157
As at Mar 2023 315
 315
0
Net book value 0
At 31 Mar 2022 472
 472
-
As at Mar 2023 315
 315

21 | P a g e

ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

7. INVESTMENTS

The wholly owned trading subsidiary, Sensetrade Ltd, which is incorporated in England and Wales, donates all its profits to the charity. Sensetrade Ltd runs the 'Madras Café' which sells Indian food at various events throughout the year. The charity owns 100% of the ordinary share capital of 100 ordinary shares of £1 each at a cost of £150. A summary of the trading results is shown below

Sensetrade Ltd’s accounting reference date is 31 December.

Turnover
Cost of sales and administrative expenses
Net profit
Amount gifted to the charity
Retained in the subsidiary
The assets and liabilities of the subsidiary
Fixed assets
Current assets
Creditors: amounts due within one year
Total net assets
Capital and reserves		 12 months to 31 Dec
2022
£
58,437
(30,296)
28,141
(25,719)
2,422
1,880
5,492
(5,719)
1,653
1,653

8. DEBTORS

Amount due from subsidiary
Income tax recoverable
Other debtors		 Year to 31
March 2023
Year to 31
March 2022
Notes
£
£

1,219
10,402
Loan for Womad
11,175
18,127
Gift aid
-
-
£12,394
£28,529

9. CREDITORS

9. CREDITORS
Tax and social security
Accruals
Accruals:
Audit fee
Merchandise
Pension		 Year to 31
March 2022
Year to 31
March 2022
£
£
-
1,816
1,060
650
£1,060
£2,466
-
650
809
251
-
£1,060
£650

22 | P a g e

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

ACTION VILLAGE INDIA

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
Fixed Assets
465
-
465
Current Assets
84,768
7,762
92,530
Current Liabilities
(1,060)
-
(1,060)
Total
£84,173
£7,762
£91,934
11. MOVEMENT IN FUNDS
Balance at
31 March
2022
Income
£
£
Restricted funds:
ASSEFA - Maternal Health
-
3,692
ASSEFA - Rural Livelihoods
1,942
2,375
Crusade - Disability Rights
2,763
9,299
Crusade - Women's Development
2,648
2,010
Ekta Parishad - JJ2020
648
33
EquiDiversity - Women's Governance
7,290
3,641
NBJK - Girls Education
16,153
35,949
NBJK - Community Action
4,006
3,198
RCDC - Land Rights & Livelihoods
7,596
16,059
Total restricted funds
£43,046
£76,256
Unrestricted funds:
General funds
78,746
104,410
Designated funds:
Partnership Solidarity fund
20,000
-
Total unrestricted funds
£98,746
£104,410


Total funds
£141,792
£180,666		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
£
£		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
£
£		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
£
£		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
£
£		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
£
£		 Year to 31 March 2023
Unrestricted
Funds
Restricted
Funds
£
£		 Total
£		 Year to
Unrestricted
Funds
£
622
100,590
(2,466)		 Year to
Unrestricted
Funds
£
622
100,590
(2,466)		 Year to Year to 31 March 2022
Restricted
Funds
Total
£
£
-
622
43,046
143,636
-
(2,466)
£43,046
£141,792		 31 March 2022
Restricted
Funds
Total
£
£
-
622
43,046
143,636
-
(2,466)
£43,046
£141,792		 31 March 2022
Restricted
Funds
Total
£
£
-
622
43,046
143,636
-
(2,466)
£43,046
£141,792
Restricted
Funds
£		 Restricted
Funds
£
-
43,046
-
465 - 465
84,768 7,762 92,530
(1,060) - (1,060)
£84,173 £7,762 £91,934 £98,746 £43,046
Balance at
31 March
2022
£
-
1,942
2,763

2,648
648
7,290
16,153
4,006
7,596		 Income
£
3,692
2,375
9,299
2,010
33
3,641
35,949
3,198
16,059		 Expenditure
£
1,384
3,986
21,655
Balance at
31 March
2023
Transfers
between
funds
£ £
-
2,308
-
331
11,824
2,231
2,715 (1,824)
119
-
15,741
51,462
8,718
48,380		 -
681
5,000
190
-
640
2,500
986
25,000
275
£43,046 £76,256 £154,041 £42,500
£7,761
78,746
20,000		 104,410
-		 71,482
5,000		 (42,500)
69,174
-
15,000
£98,746 £104,410 £76,482 £(22,500)
£84,174
£141,792 £180,666 £230,523 -
£91,935

Transfers from unrestricted projects includes £20,000 allocated from Sensetrade donation to the following projects: Crusade - Disability Rights £5,000; EquiDiversity £10,000 and RCDC £10,000.

Transfers were made from the Partnership Solidarity Fund to the following initiatives:

RCDC – Strengthening of Producers Company for Sustainable Livelihood of Women in Chilika Region (£1,500); EquiDiversity Foundation- 3 day workshop on organisational development and leadership (£1,500) and Crusade Climate Change Adaption (£2,000). More details provided on page 7 of Trustees’ Report.

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ACTION VILLAGE INDIA NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Purposes of restricted funds:

ASSEFA – Maternal Health This programme, developed from ASSEFA’s post-tsunami work, provides health awareness and improvements in sanitation and diet to 3,000 women and children in 35 villages of Marakanam Block in coastal Tamil Nadu as well as providing reproductive health training to adolescent girls.

ASSEFA – Rural Livelihoods AVI supports ASSEFA’s Rural Livelihoods programme, currently by funding the programme ‘‘Linking social entrepreneurship to provide regular employment to 30 women’’.

CRUSADE – Disability Rights This project supports the creation of groups of people living with disabilities, who self-mobilise to claim their rights and benefits in Tamil Nadu. CRUSADE - Women’s This programme supports women’s social and economic development and Development healthcare in Tamil Nadu. This work also supports elderly women, ultra-poor groups and women living with a disability.

EquiDiversity Foundation – The aim of this work is to change four Gram Panchayat’s (Village Councils) in Womens’ Governance Birbhum, West Bengal rural governance systems from ones where women serve as proxy leaders to ones where women actively participate in decision-making processes and governance, ensuring more democratic leadership. NBJK - Girls Education This project is run by NBJK and linked groups in its community development network. It provides funds for fees, books and uniforms to enable girls to complete their secondary education as well as providing tuition to girls. NBJK - Community Action This fund supports the development and capacity building of NBJK’s community development network of grass-roots organisations throughout Bihar and Jharkhand. RCDC - Land Rights and This project aims to reduce rural poverty and landlessness for families from Livelihoods fishing communities in 30 villages in and around the Chilika Lake of Odisha. This is achieved by enabling families, and particularly women, to gain access to and ownership over land resources through advocacy and support and by providing alternative livelihoods support. Designated Funds Partnership Solidarity Fund This fund was established to provide assistance to partners for short term and pilot projects and for strengthening partners’ capacity to develop their programmes.

The charity has sufficient resources at 31 March 2023 to fulfil its commitment to each project.

Transfers of £22,500 (2022: £23,500) were made from general unrestricted funds into restricted funds to cover deficits on individual funds where either there will be no further income or the annual planned programme exceeded the restricted income available.

12. RELATED PARTIES

There were no transactions that are required to be disclosed in these accounts.

13. PENSIONS

The charity operates a defined contribution pension scheme. The charge to the Statement of Financial Activities for the year is £1,048 (2021: £988). There were outstanding contributions of £251 at 31 March 2022 (2022: £0) and no prepaid contributions at the year-end (2022: £nil).

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