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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1125102

Report of the Trustees and

Financial Statements For The Year Ended 31 December 2023

for

Supporting Dalit Children

Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF

Supporting Dalit Children

Report of the Trustees

For The Year Ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Grantmaking

During the course of the year Supporting Dalit Children made 18 grants totalling £179,671.34 to 3 separate causes. The amounts sent to each are stated below.

£164,8971.34 to the Centre for Non-Formal and Continuing Education for the purposes of financially supporting the Pannur manvi Mission, i.e Loyola School, Xavier School and Loyola College (all in Manvi), and Loyola Kapepaladi School,hostel and school bus service in Pannur.Supporting Dalit Children also supports a drinking water project and tailoring schools run by the Pannur Manvi Mission.

£7950 to the Pannur Health Centre in the village of Pannur run by the Sisters of St Joseph's of Tarbes, for the primary health care of the Dalit children attending Loyola Kapepaladi School, their families and other Dalit families living in the surrounding villages.

£6750 to Khammam Health Centre in response to a letter received by the Charity from Sr. Sujatha at the Khammam Health Centre. They were struggling to run the hospital without a Medical Doctor. They were seeking help with this salary each month but were able to provide food and accomodatio. All donations to the Khammam Health Centre are sponsored by one benefactor who was approached directly for this support.

The charity is run voluntarily i.e no salaries are paid whatsoever. Trustees and their families fund all office running expenses and travel expenses to India, in order to keep expenses to a minimum. In 2023, expenses which totalled £2975.64 were made up of printing charity Newsletters, Barclays Bank expenses, maintenance of website for the Charity, the printing of new Christmas cards, 5 new card designs/ envelopes, T-shirts, tote bags,a Tens Licence for the charity event and accountancy fees.

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

Supporting Dalit Children is supporting many projects ranging from pre-school, high school, pre-university, university and post graduate education for 3 to 23 year old Dalit students in the state of Karntaka, southern india. Supporting Dalit Children also supports a clean drinking water project and tailoring schools for Dalit teenage girls,.Supporting Dalit Children raises funds through sponsorship, selling of charity merchandise, fundraising, individual donations and donations from charitable Trusts. A highlight this year was to hand over the new School Bus during the recent trip to India, which we had contributed towards.

This year two of the Trustees of Supporting Dalit Children, together with three of its sponsor parents were able to visit India. It was a very successful trip, with many new ideas and initiatives to follow up in 2023.

Supporting Dalit Children's year ended on a sad note with the untimely death of one of its Trustees Helen Barton. We send our sincere condolences to her family.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity's objects and regulations are regulated by a trust deed dated 8th May 2008, and under that Deed is constituted as a charitable trust. It is a registered charity, number 1125102.

The Charity currently has 4 Trustees in total. Were there a requirement for new trustees, these would be recommended and agreed by the existing trustees.

Page 1

Supporting Dalit Children

For The Year Ended 31 December 2023

Report of the Trustees

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1125102

Principal address

Fillets Farm Hunsdon Nr Ware Hertfordshire SG12 8QA

Trustees

P C Findlay Chairman Mrs D E Findlay Treasurer Mrs H Baron Secretary (resigned 10.12.2023) Ms K E Findlay Mrs M Baron (appointed 1.1.2024)

Independent Examiner

Premier Accountancy (uk) Ltd Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF

Bankers

Barclays Bank plc Royston Hertfordshire

COMMENCEMENT OF ACTIVITIES

Supporting Dalit Children was formed in March 2008.

The object of the charity is to advance the education of Dalit children living in Karnataka, Southern India and to relieve the poverty of Dalit children in particular, but not exclusively by the provision of funding towards their education and living expenses.

The trustees of Supporting Dalit Children organise various fund raising events throughout the year as well as approach individuals and groups for private sponsorship and support.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... Mrs D E Findlay - Trustee

Page 2

Independent Examiner's Report to the Trustees of Supporting Dalit Children

Independent examiner's report to the trustees of Supporting Dalit Children

I report to the charity trustees on my examination of the accounts of Supporting Dalit Children (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all 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 Trust 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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 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.

Premier Accountancy (uk) Ltd

Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF

Date: .............................................

Page 3

Supporting Dalit Children

Statement of Financial Activities

For The Year Ended 31 December 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
125,054
Charitable activities
Fundraising event
57,593
Total
182,647
EXPENDITURE ON
Charitable activities
Fundraising event
2,976
Other
179,671
Total
182,647
NET INCOME/(EXPENDITURE)
-
RECONCILIATION OF FUNDS
Total funds brought forward
-
TOTAL FUNDS CARRIED FORWARD
-
2022
Total
funds
£
109,265
24,767
134,032
2,635
131,427
134,062
(30)
30
-

The notes form part of these financial statements

Page 4

Supporting Dalit Children

Balance Sheet

31 December 2023

2023 2022
Unrestricted Total
fund funds
Notes £ £
NET CURRENT ASSETS - -
TOTAL ASSETS LESS CURRENT
LIABILITIES - -
NET ASSETS - -
FUNDS 4
TOTAL FUNDS - -

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

P C Findlay - Trustee

............................................. D E Findlay - Trustee

The notes form part of these financial statements

Page 5

Supporting Dalit Children

Notes to the Financial Statements For The Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

continued...

Page 6

Supporting Dalit Children

Notes to the Financial Statements - continued For The Year Ended 31 December 2023

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Fundraising event
Total
EXPENDITURE ON
Charitable activities
Fundraising event
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
MOVEMENT IN FUNDS
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
At 1.1.23
£
-
Incoming
resources
£
182,647
182,647
Unrestricted
fund
£
109,265
24,767
134,032
2,635
131,427
134,062
(30)
30
-
Net
movement
At
in funds
31.12.23
£
£
-
-
Resources
Movement
expended
in funds
£
£
(182,647)
-
(182,647)
-

4. MOVEMENT IN FUNDS

continued...

Page 7

Supporting Dalit Children

Notes to the Financial Statements - continued For The Year Ended 31 December 2023

4. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.1.22
£
Unrestricted funds
General fund
30
TOTAL FUNDS
30
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
134,032
TOTAL FUNDS
134,032
Net
movement
At
in funds
31.12.22
£
£
(30)
-
(30)
-
Resources
Movement
expended
in funds
£
£
(134,062)
(30)
(134,062)
(30)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds At 1.1.22
£
At 1.1.22
£
Net
movement
At
in funds
31.12.23
£
£
General fund 30 (30)
-
TOTAL FUNDS 30 (30)
-

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
316,679
316,679
Resources
Movement
expended
in funds
£
£
(316,709)
(30)
(316,709)
(30)

continued...

Page 8

Supporting Dalit Children

Notes to the Financial Statements - continued For The Year Ended 31 December 2023

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 9

Supporting Dalit Children

Detailed Statement of Financial Activities For The Year Ended 31 December 2023

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Manvi School (1st-10th)
Pannur School & hostel
Manvi PUC & college
Gift aid received
Charitable activities
Christmas & gift cards
Tailoring,driving school, flood & famine relief
Panur Health Centre
Mangalore
Khammam Health Centre
Drinking water project
Christmas 2023 appeal
Mugs
Hostel meals for Manvi & Panur
School bus appeal 2023
Summer charity event
Further education contribution
Total incoming resources
EXPENDITURE
Charitable activities
Credit card & terminal charges
Other charity merchandise
Accountancy
Tens licence
Other
Transfers to Indian School
Support costs
Management
Newsletter printing
Carried forward
2023
£
21,806
10,137
48,818
17,726
26,567
125,054
750
714
6,360
-
5,400
6,297
15,630
-
-
739
5,195
16,508
57,593
182,647
120
2,040
100
21
2,281
179,671
385
385
2022
£
15,762
9,735
49,328
14,845
19,595
109,265
640
693
6,370
1,000
4,500
6,287
4,523
19
735
-
-
-
24,767
134,032
218
2,072
100
-
2,390
131,427
45
45

This page does not form part of the statutory financial statements

Page 10

Supporting Dalit Children

Detailed Statement of Financial Activities For The Year Ended 31 December 2023

Management
Brought forward
Advertising
Total resources expended
Net income/(expenditure)
2023
£
385
310
695
182,647
-
2022
£
45
200
245
134,062
(30)

This page does not form part of the statutory financial statements

Page 11

Supporting Dalit Children

Contents of the Financial Statements For The Year Ended 31 December 2023

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10 to 11