**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: 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 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|