CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report lo the trusteesl
members of
RIGUL TRUST
On accounts for the year
ended
31ST MARCH 2021
Charlty no
{If any)
1124076
Set out on pag08
I report to the trustees on my examination of the accounts of the above
chanty (kne Twst.) for the ￿ar erKled 3110W2021.
Respon8lbllltl¢8 and
ba818 of roport
As the charWs trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charrties Ad 2011
(Ihe Acn.
I report in respect of my examination of the Tnjst's accounts carried out
under section 145 of the 2011 A(1 and in carrying out my examination, I
have followed all the applicab￿ Directions given by the Charty Commission
urKler section 145(5)(b) of the Act
Indepondent I have completed my examination. I confimi that no material matters have
axamln•r'8 Statement come to my attention in connection wtth the examnation *fii¢h gives me
cause to believe that in, any material res￿..
the acc¥)unting records were rK)t kept In accordance with section 130
of the Charities Act: or
the aco)unts did not accord with the accounting records., or
the ac(x)unts did not comply with the applicable requirements
concoming the fom and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts gNe a Irue and fairf view vthich is not a matter
considered as part of an independent examination.
I have no concems aThJ have Come across no other matter8 in connection
with the examinatK)n to which attentffi should be drawn in this r8POrt in
order to enable a prO￿r understanding of the accounts to be reached.
8lgn6d:
Dats:
0710712021
Name:
ABIGAIL LANGRIDGE
Relevant professlonal
quallficallon(sl or body
(If anyl:
FCCA
Address:
17 THE RIDINGS
BURGESS HILL
VEST SUSSEX. RH15 OLW

||**Charity Name**|**Charity Name**|**Charity Name**|**Charity Name**|**Charity Name**|**No(if any)**|**No(if any)**||**CC16a**|
|---|---|---|---|---|---|---|---|---|---|
||**RIGUL TRUST**|||||**1124076**||||
||**Receipts andpayments accounts**|||||||||
||**For the period**<br>**from**||Period start date||**To**||Period end date|||
||||1/4/20||||31/3/21|||
|||||||||||
|**Section A Receipts and payments**||||||||||
||**Unrestricted**<br>**funds**||**Restricted funds**||**Endowment**<br>**funds**||**Total funds**||**Last year**|
||**to the nearest      £**||**to the nearest £**||**to the nearest £**||**to the nearest £**||**to the nearest £**|
|**A1 Receipts**||||||||||
|Voluntaryreceipts|**24,190**||**-**||**-**||**24,190**||**57,255**|
|Fundraisingactivities|**1,160**||**-**||**-**||**1,160**||**3,881**|
|Sales|**687**||**-**||**-**||**687**||**244**|
|Investments|**111**||**-**||**-**||**111**||**134**|
|Gift Aid receipts|**4,871**||**-**||**-**||**4,871**||**3,114**|
||**- 0**||**-**||**-**||**-**||**-**|
||**- 0**||**-**||**-**||**-**||**-**|
||**- 0**||**-**||**-**||**-**||**-**|
|**_Sub total_**_(Gross income for AR) _|<br>**31,019**||**-**||**-**||**31,019**||**64,629**|
|||||||||||
|**A2 Asset and investment sales,**<br>**(see table).**||||||||||
||**- 0**||**- 0**||**- 0**||**-**|||
||**- 0**||**- 0**||**- 0**||**-**||**- 0**|
|**_Sub total _**|<br>**- 0**||**- 0**||**- 0**||**-**||**- 0**|
|||||||||||
|**_Total receipts_ **|<br>**31,019**||**- 0**||**- 0**||**31,019**||**64,629**|
|||||||||||
|**A3 Payments**||||||||||
|Fund raising costs|**- 0**||**-**||**-**||**-**||**-**|
|Charitable activities costs|**35,866**||**14,441**||**-**||**50,307**||**40,780**|
|Governance costs|**389**||**-**||**-**||**389**||**1,457**|
|Transaction costs|**47**||**156**||**-**||**203**||**77**|
||**- 0**||**-**||**-**||**-**||**-**|
||**- 0**||**-**||**-**||**-**||**-**|
||**- 0**||**-**||**-**||**-**||**-**|
||**- 0**||**-**||**-**||**-**||**-**|
||**- 0**||**-**||**-**||**-**||**-**|
|**_Sub total_ **|<br>**36,302**||**14,597**||**-**||**50,898**||**42,314**|
|||||||||||
|**A4 Asset and investment**<br>**purchases,(see table)**||||||||||
||**- 0**||**- 0**||**- 0**||**-**|||
||**- 0**||**- 0**||**- 0**||**-**|||
|**_Sub total_ **|<br>**-0**||**-0**||**-0**||**-**||**- 0**|
|||||||||||
|**_Totalpayments_ **|<br>**36,302**||**14,597**||**- 0**||**50,898**||**42,314**|
|||||||||||
|**_Net of receipts/(payments)_ **|**-**<br>**5,283**||**-**<br>**14,597**||**-**||**-**<br>**19,880**||**22,315**|
|**A5 Transfers between funds**|**-**<br>**44**||**44**||**-**||**-**||**-**|
|**A6 Cash funds lastyear end**|**131,401**||**28,925**||**-**||**160,326**||**138,011**|
|**_Cash funds thisyear end_ **|<br>**126,073**||**14,373**||**-**||**140,446**||**160,326**|
|||||||||||
|||||||||||
|**Section B Statement of assets and liabilities at the end of the period**||||||||||
|**Categories**|**Details**||||**Unrestricted**<br>**funds**||**Restricted funds**||**Endowment**<br>**funds**|
||||||**to nearest £**||**to nearest £**||**to nearest £**|
|**B1 Cash funds**|||||**126,073**||**14,373**||**-**|
||||||**-**||**-**||**-**|
||||||**-**||**-**||**-**|



||||**- 0**|||**- 0**||||**- 0**||||**-**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**- 0**|||**- 0**||||**- 0**||||**-**||||||
||**_Sub total_ **||**-0**|||**-0**||||**-0**||||**-**||||**- 0**||
|||||||||||||||||||||
||**_Totalpayments_ **||**36,302**|||**14,597**||||**- 0**||||**50,898**||||**42,314**||
|||||||||||||||||||||
|**_Net of receipts/(payments)_ **||**-**|**5,283**||**-**|**14,597**||||**-**|||**-**|**19,880**||||**22,315**||
|**A5 Transfers between funds**||**-**|**44**|||**44**||||**-**||||**-**||||**-**||
|**A6 Cash funds lastyear end**|||**131,401**|||**28,925**||||**-**||||**160,326**||||**138,011**||
|**_Cash funds thisyear end_ **|||**126,073**|||**14,373**||||**-**||||**140,446**||||**160,326**||
|||||||||||||||||||||
|||||||||||||||||||||
|**Section B Statement of assets**|||**and liabilities**|||**at the**||**end of the period**||||||||||||
|||||||||||**Unrestricted**|||**Restricted funds**|||||**Endowment**||
|**Categories**||**Details**||||||||**funds**||||||||**funds**||
|||||||||||**to nearest £**||||**to nearest £**||||**to nearest £**||
|**B1 Cash funds**||||||||||**126,073**||||**14,373**||||**-**||
|||||||||||**-**||||**-**||||**-**||
|||||||||||**-**||||**-**||||**-**||



CCXX R1 accounts (SS) 

13/03/2021 

1 



||**_Total cash funds_**|**_Total cash funds_**|**_Total cash funds_**||**126,073**||**14,373**|**14,373**|**-**|
|---|---|---|---|---|---|---|---|---|---|
||(agree balances with receipts and payments<br>account(s))||||OK||||OK|
||||||**Unrestricted**<br>**funds**||**Restricted funds**||**Endowment**<br>**funds**|
||**Details**||||**to nearest £**||**to nearest £**||**to nearest £**|
|**B2 Other monetary assets**|||||**-**||**-**||**-**|
||||||**-**||**-**||**-**|
||||||**-**||**-**||**-**|
||||||**-**||**-**||**-**|
||||||**-**||**-**||**-**|
||||||**-**||**-**||**-**|
|||||||||||
||**Details**||||**Fund to which asset**<br>**belongs**||**Cost (optional)**||**Current value**<br>**(optional)**|
|**B3 Investment assets**|||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
|||||||||||
||**Details**||||**Fund to which asset**<br>**belongs**||**Cost (optional)**||**Current value**<br>**(optional)**|
|**B4 Assets retained for the**<br>**charity’s own use**|||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
||||||||**-**||**-**|
|||||||||||
||**Details**||||**Fund to which**<br>**liability relates**||**Amount due**<br>**(optional)**||**When due**<br>**(optional)**|
|**B5 Liabilities**|||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|||||||||||
|Signed by one or two trustees on behalf<br>of all the trustees|Signature||||Print Name||||Date of approval|
||||||J.J.WILSHAW||||2nd May 2021|
|||||||||||



CCXX R2 accounts (SS) 

13/03/2021 

2 



CHARITY COMMIS510N
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From 1st April 2020
Period end date
Porlod start date To 31 st March 2021
Charlty name:
Rigul Trust
Chartty rogistration number: 1124076
Objectives and Activities
The relÉef of ￿Vety and finanaal hardship. the advancement of education. the advancement of
religion and the rdief of sickness and the [￿eSerVath￿ and proteckn of g¢xxl Tr￿1th, ill particular but
not exdusively in Rigul: Kham: Tibet, as the trustees may decide.
Summary of the purposes of
the charity as set out in its
governing document
Pw3 1.17
The relief of poverty and financial hardship. the
advancetnent of eElucation, Ihe advancement of
relvjion and the relief of sickness and the
preservation and prote¢tion of gcK)d health, in
partiujlar but not exdusively in Rigul. Kham,
Tibet , as the twstees may decsde.
Surnmary ofthe main
activities in relats'on to Ihose
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
P*8 1.17 8f*J 1.19
During this ffin8nc4al year a total amount of
£36.000 was sent to Rigul, th8 target arnount of
£360(K) for the Gurrent year.This amounl covers
the annual running (x)sts for all the projects the
Trnst is cornmiited to funding. In addition,
£143(￿.56 was sent from ￿Stricted funds to Ihe
restricted fund projects the funds were
prevh)usty rai5&Y for.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Pard 1.18
The trustee5 h8ve shown regard to the charity
(¥*mmissiDn guidan￿ on putAic i*nefit.
Addltlonal infgmiatlon
lonal
The trustees agreed to focus solely on the
e55enlial core ftjnding during this year in the
ght of the paThYemic.
Par3 1.38
Policy on grant making

Pwa 1.38
Policy on social investment
including program related
investment
Pw8 1.38
Contribution made by
volunteers
Volunteers. fundraBers and donors continue to
supwrt the work of the Rigul Trust and the
Trustees w¢AJ￿ like lo thank Ihern. Without their
generc6ty and constant SUPFX)rt none of our
endeavours would be possible.
The Trust Jedges that 1 tK)°/¢ of (Jonations
receNed goes to the people of Rigul. All
administration and proffiotional costs a￿ met by
a separate fund contribuled to by volunteers and
the operation of the Tnjst is carried out on a
purely vdunlary basis with no salaries taken.
Other
You may choose to include fvrther stalemenls where relevant about..
The Trustees also agreed this year not to adiv8
raise publ￿ aWa￿nesS ol the Trust in the light of
the hardship created for many by the pandem￿.
In addition. the Trusl have held reserves in hand
tii order lo be a￿e to maintain their cornmitment
to the obJ"ectNes of the Trust.
Summary ofthe main
achievements of the chanty.
identifying the differen￿ the
charity's work has made lo
the cirCumstan￿S of its
beneficiaries and any wider
benefits k) 50¢iety as a
whole.
Para 1.20
Achievements and Performance

CHARITY COMMIS510N
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From 1st April 2020
Period end date
Porlod start date To 31 st March 2021
Charlty name:
Rigul Trust
Chartty rogistration number: 1124076
Objectives and Activities
The relÉef of ￿Vety and finanaal hardship. the advancement of education. the advancement of
religion and the rdief of sickness and the [￿eSerVath￿ and proteckn of g¢xxl Tr￿1th, ill particular but
not exdusively in Rigul: Kham: Tibet, as the trustees may decide.
Summary of the purposes of
the charity as set out in its
governing document
Pw3 1.17
The relief of poverty and financial hardship. the
advancetnent of eElucation, Ihe advancement of
relvjion and the relief of sickness and the
preservation and prote¢tion of gcK)d health, in
partiujlar but not exdusively in Rigul. Kham,
Tibet , as the twstees may decsde.
Surnmary ofthe main
activities in relats'on to Ihose
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
P*8 1.17 8f*J 1.19
During this ffin8nc4al year a total amount of
£36.000 was sent to Rigul, th8 target arnount of
£360(K) for the Gurrent year.This amounl covers
the annual running (x)sts for all the projects the
Trnst is cornmiited to funding. In addition,
£143(￿.56 was sent from ￿Stricted funds to Ihe
restricted fund projects the funds were
prevh)usty rai5&Y for.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Pard 1.18
The trustee5 h8ve shown regard to the charity
(¥*mmissiDn guidan￿ on putAic i*nefit.
Addltlonal infgmiatlon
lonal
The trustees agreed to focus solely on the
e55enlial core ftjnding during this year in the
ght of the paThYemic.
Par3 1.38
Policy on grant making

Pwa 1.38
Policy on social investment
including program related
investment
Pw8 1.38
Contribution made by
volunteers
Volunteers. fundraBers and donors continue to
supwrt the work of the Rigul Trust and the
Trustees w¢AJ￿ like lo thank Ihern. Without their
generc6ty and constant SUPFX)rt none of our
endeavours would be possible.
The Trust Jedges that 1 tK)°/¢ of (Jonations
receNed goes to the people of Rigul. All
administration and proffiotional costs a￿ met by
a separate fund contribuled to by volunteers and
the operation of the Tnjst is carried out on a
purely vdunlary basis with no salaries taken.
Other
You may choose to include fvrther stalemenls where relevant about..
The Trustees also agreed this year not to adiv8
raise publ￿ aWa￿nesS ol the Trust in the light of
the hardship created for many by the pandem￿.
In addition. the Trusl have held reserves in hand
tii order lo be a￿e to maintain their cornmitment
to the obJ"ectNes of the Trust.
Summary ofthe main
achievements of the chanty.
identifying the differen￿ the
charity's work has made lo
the cirCumstan￿S of its
beneficiaries and any wider
benefits k) 50¢iety as a
whole.
Para 1.20
Achievements and Performance

Additional infomiatlon (optional)
You ma
choose to includè further statements where relevant about:
With the ongoing 5UPPOrt of our Pat¥on and our
Founder, any funds raised are solely for the
benefft of the people of Rigul by supporting thè
annual costs of the school and the health clinic.
Thks sItuat￿n remains the same.
Pwa 1.41
Achievements against
objectives set
Our (xmnmitment to continue to send grants to
the school, monastery 8nd health clinic in Rigul.
which are Iwly 0[￿￿ to all residents of Rigul and
other nearby villages. This enable5 the population
of RigLtI lo acce&8 educ2tion and heallh care in
this remote region of China which othe￿iSe.
W(KJkY noi have. Immediate and Ic¢al access to
these serwc8S.
Transf8r of funds to China has been consistènt
throughout this finanGial year and the annual
t8rget amount (A £36.000 has been transf$rr8d
successfijlty. However tre funds raised have
been redu(*d and. as stated above. il was
deuded not to activety raise fvnds throughout this
year.
Performan￿ of fundraising
activitie5 against objectives
set
Para 1.41
Investment perfomance
against objectives
Paa 1.41
£14.306.56 has been disiribuled from re5triGted
fvnds to appropriate destill8tions and we are
currently {now in the 2021122 financial yearl
(x)nhnuing distribution of the remaindgr of these.
fvnds.
Other

Financial Review
Review of the charity'5
rinancial position at the end
of Ihe penod
P¥a 1.21
The Trust ojrrently holds just under 3.5
years of fvnding for the current o)mmitment
to the projgcts in Rigul.
Statement explaining the
policy for holding reserves
ststing why they are held
Para 1.72
The Trusl aims to maintain a reserve of three
years funding to ensure its futur8 cornmitments
in the short to medium terrn can be met
AmoLtnt of reserves held
Para 1.22
£140.445.7
Rea50￿S for holding zerD
reserves
Para 122
Details of fund materially in
deficit
P£r8 1.24
Explanation of any
uncertainties about the
charity ￿ntInuing as a going
COn￿M
P¥d1Zd
Addltlonal Inforniat¥on {optionall
You ma
choose to include further stateff*nts where relevant aboLrt:
The charity's principal
sources of ftjnds (including
any fundraising)
Para 1.47
Investment policy arK
objectives including any
social investment policy
adopted
Para 1.46
We have had difficulties this year in
transferring money for the Sowa Rigpa
restricted fund proiecl. We initially tried the
conventional bank to bank route from
our account without success, then from our
Paypal account which also failed, so finally
the decision was made to send via
a personal intemational money transfer
service account. having taken into
considerdtion the risSK and deemed it the only
viable. route.
The current intemational political and
financial climate has made raising funds
more challenging. However our Trust and
the team supporting the trustees are
committed to addressing this issue as
A description of the princip81
risks facing the charity
P*a 1.46

effectively as possible as the worfd starts to
emorge from the pandemic.
Other
structure, Governance and Management
Description of tharity's trusts..
Type of goveming document
Pard 125
Trust Deed
How is the tharity
constiluled?
Pwd 1.25
Charrtable Tru*
rale
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entilkd to
appoint one or more trustees
Para 1.25
The Trustees, the Patron and the Founders
elect incoming trustees through a process of
consultation and according lo the skills
deemed ne￿SSary and the role an outgoing
trustee may have va(3led.
Addltlonal Informalion (optlonall
You may choose to include further statements where re￿vant at￿Ut.

The Trust VK*uld continue to induct new
trustees with a combination of team
meetings. one-to-one meetings with current
trustees. A new InJstee would also be
supplied with the ne￿SSary CC documentg
for guidan(* as lo the trustee role. the Rigul
Trust goveming document as well as
induclitsn Into the systems employed by the
Trust, such as database, ernail system,
accounts if necessary to their role in the
Trust. The Trust has a role specification
and associated task list to inform trustees of
the task they are responsible for.
The Patron and the FourKJers wnlinue lo act as
auwsors provldlng exFwlence ano coniinuity lo
the trust￿. The irnst has representatives in
Rigul, Kham, China who oversee the projects
which the Trust funds.
Policies and proctdures
adopted for the induction and
training of trustees
Pwa 1.51
The charity's organisational
structure and any wder
network with which the
harity w)rks
Paa 1.51
Relationship with any related
parties
pa￿ 1.51
Other
Reference and Administrative detsils
Chanty name
Rigul Trust
Other narne the charity uses
Registered charity number
Charity's principal address
1124076
Cottamoor House,
Haytor.
Newton Abbot
TQ13 9XT

Names of the charlty trustees who manag• thè charfty
Name of par8on1gr body)
entrtlgd to appDint trustee
lil anyl
Trusteg n*
Offlcg fir any)
Sarah Louise
Delfont
Chair
Boan1 of Trustees
Jeffrey James
Wilshaw
Treasurer
Michele Sisto
Trustee
10
12
13
14
15
16
17
18
19
20
orate trustees- names of the directors at the date the
Dlrector name
ortwasa
roved

Name of Injstees hobJiTrJ title to propety belonging to the charity
TrustÈè nan•
Datss acted rf nottorwhcdè y
Funds held as custodian trustees on behalf of others
Description of the assets held
in this capaaty
Name and objects of the
charity on whose behaff the
assets are held and how this
faSls within the custodian
charity's objects
Details of arrangements for
safe custody and segregation
of such assets from the
charity's own assets
Addltlonal Infomiatlon (optional)
Names and addresses of advlsers Ioptlonal Infomiationl
Typg of
advlser
Name
Address

Name of chief executive or names of senior staff members (Optional informatlonl
Exem
tions from disclosure
Reason for non-disdosure of key personnel details
Other o
tional information

Declarations
The trugtees deelare that they have approved the trustees, report above.
Slgned on behalf of the ¢harlty'$ trustees
Slgnaturels)
Full name{$)
Posltlon (eg
Secretsry, Chalr, etc)
Ctrl IliA
Date