REGISTERED CHARITY NUMBER: 1125102
Report of the Trustees and
Financial Statements For The Year Ended 31 December 2024
for
Supporting Dalit Children
Premier Accountancy Upton End Farm Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
Supporting Dalit Children
Report of the Trustees For The Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 2024, Supporting Dalit Children made 5 grants totalling £190,850.94 for the purpose supporting the work of the Pannur Manvi Mission, run by the Karnataka Jesuits in Southern India. Within the Mission, Supporting Dalit Children supports 3 schools-Loyola School, Xavier School and Loyola Kapepaladi School, and a college called Loyola College. Supporting Dalit Children also supports certain village outreach projects run by the Loyola School Centreat the Pannur Manvi Mission. The outreach projects benefits the Dalit women and village children, and include the provision of safe drinking water , pre-school village study centres, and tailoring schools.
Grants were not made to the Pannur Health Centre and Khammam Health Centre, as has been done in previous years due to new Indian regulations and registrations that the Health Centres were not able to achieve in order to receive donations from overseas benefactors. Any funds received for these Health Centres were diverted to Kapepaladi School as agreed between the Provincial of the Health Centres and Dinah Findlay, because it is not known how long it will take for the necessary reistrations to be given by the Indian government so that the Health Centres can receive donations from overseas organisations once again.
Supporting Dalit Children has now completed 17 years of being run voluntarily, i.e. no salaries are paid by the charity.Trustees and their families also fund the day to day office expenses and all their travel expenses to India, in order o keep the charity's total expenses to a minimum.in 2024 total expenses were £536.60, and included the printing of Easter charirty newsletters, bank transfer expenses, maintenance of the charity website, and accountancy fees.
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
Supporting Dalit Children raises funds through the sponsorship of children, selling of charity merchandise, fundraising, one off Appeals, individual donations and from other organisations including charitable Trusts. An Appeal in June raised money to buy 30 sewing machines for the tailoring schools. In september 2024, a special Appeal was launched to help victims of a tragic road accident involving a school bus belonging to the Pannur Manvi Mission. The annual Christmas Appeal was also generously supported.
In November 2024.three of Supporting Dalit Children's Trustees, together with two of its sponsor parents visited the schools and College in the Pannur Manvi Mission for just over a week. It was a very successful trip.
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1125102
Page 1
Supporting Dalit Children
Report of the Trustees
For The Year Ended 31 December 2024
Principal address
Fillets Farm Hunsdon Nr Ware Hertfordshire SG12 8QA
Trustees
P C Findlay Chairman Mrs D E Findlay Treasurer Ms K E Findlay Mrs M Baron Trustee (appointed 1.1.2024)
Independent Examiner
Premier Accountancy (uk) Ltd Premier Accountancy Upton End Farm 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 2024.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
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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 Upton End Farm Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
Date: .............................................
Page 3
Supporting Dalit Children
Statement of Financial Activities For The Year Ended 31 December 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 148,066 Charitable activities Fundraising event 43,322 Total 191,388 EXPENDITURE ON Charitable activities Fundraising event 537 Other 190,851 Total 191,388 NET INCOME - RECONCILIATION OF FUNDS Total funds brought forward - TOTAL FUNDS CARRIED FORWARD - |
2023 Total funds £ 125,054 57,593 182,647 2,976 179,671 182,647 - - - |
|---|---|
The notes form part of these financial statements
Page 4
Supporting Dalit Children
Balance Sheet
31 December 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| 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 2024
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
Page 6
Supporting Dalit Children
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
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 TOTAL FUNDS CARRIED FORWARD 4. MOVEMENT IN FUNDS TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1.1.24 £ - Incoming resources £ 191,388 191,388 |
Unrestricted fund £ 125,054 57,593 182,647 2,976 179,671 182,647 - - Net movement At in funds 31.12.24 £ £ - - Resources Movement expended in funds £ £ (191,388) - (191,388) - |
|---|---|---|
continued...
Page 7
Supporting Dalit Children
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
5. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 8
Supporting Dalit Children
Detailed Statement of Financial Activities For The Year Ended 31 December 2024
| 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 Other merchandise Tailoring,driving school, flood & famine relief Panur Health Centre Khammam Health Centre Drinking water project Christmas 2024 appeal School bus appeal 2023 Summer charity event Further education contribution Village study centres appeal Medical tuition fees 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 |
2024 £ 33,801 10,067 61,424 14,252 28,522 148,066 908 463 3,136 - - 6,200 4,646 25,588 - - 1,381 1,000 43,322 191,388 - - 100 - 100 190,851 275 275 |
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 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 9
Supporting Dalit Children
Detailed Statement of Financial Activities For The Year Ended 31 December 2024
| Management Brought forward Advertising Other Bank charges Total resources expended Net income |
2024 £ 275 102 377 60 191,388 - |
2023 £ 385 310 695 - 182,647 - |
|---|---|---|
This page does not form part of the statutory financial statements
Page 10
Supporting Dalit Children
Contents of the Financial Statements For The Year Ended 31 December 2024
| 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 | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |