REGISTERED CHARITY NUMBER: 1125102
Report of the Trustees and
Financial Statements For The Year Ended 31 December 2025
for
Supporting Dalit Children
Premier Accountancy Upton End Farm Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
Supporting Dalit Children
Contents of the Financial Statements For The Year Ended 31 December 2025
| 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 |
Supporting Dalit Children
For The Year Ended 31 December 2025
Report of the Trustees
OBJECTIVES AND ACTIVITIES
During the course of 2025, Supporting Dalit Children made 4 grants totalling £167,114.92 for the purpose of 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 Social Centre at the Pannur Manvi Mission. The outreach projects benefit Dalit families and include the provision of safe drinking water and tailoring schools.
Supporting Dalit Children has now completed 18 years. Trustees and their families continue to fund the day-to-day office expenses and all their travel expenses to India, in order to keep the charity's total expenses to a minimum. In 2025 the total expenses were £4,400.70, and included nominal wages (in previous years wages have been subsidized by the Trustees), the printing or promotional leaflets and new merchandise, bank charges, maintenance of the charity website, and accountancy fees.
ACHIEVEMENTS AND PERFORMANCE
Supporting Dalit Children raises funds through the sponsorship of children, selling of charity merchandise, fundraising, one off Appeals, individual donations, and donations from other organizations including charitable Trusts and corporate organizations. The Trustees held three fund raising events held in 2025 which were all supported well.
The Trustee's annual visit to India was postponed from the Winter of 2025 to January 2026.
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
Principal address
Fillets Farm Hunsdon Nr Ware Hertfordshire SG12 8QA
Trustees
P C Findlay Chairman Mrs D E Findlay Treasurer Ms K E Joannou Mrs M Baron Trustee Ms L E Findlay
Page 1
Supporting Dalit Children
Report of the Trustees
For The Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
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 2025.
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
-
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 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 151,264 Charitable activities Fundraising event 20,252 Total 171,516 EXPENDITURE ON Raising funds 2 425 Charitable activities Fundraising event 3,976 Other 167,115 Total 171,516 NET INCOME - RECONCILIATION OF FUNDS Total funds brought forward - TOTAL FUNDS CARRIED FORWARD - |
2024 Total funds £ 148,066 43,322 |
|---|---|
| 191,388 | |
| - 537 190,851 |
|
| 191,388 | |
| - - |
|
| - |
The notes form part of these financial statements
Page 4
Supporting Dalit Children
Balance Sheet
31 December 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| fund | funds | |||
| Notes | £ | £ | ||
| NET CURRENT ASSETS | - | - | ||
| TOTAL ASSETS LESS CURRENT | ||||
| LIABILITIES | - | - | ||
| NET ASSETS | - | - | ||
| FUNDS | 5 | |||
| 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 2025
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.
Page 6
continued...
Supporting Dalit Children
Notes to the Financial Statements - continued
For The Year Ended 31 December 2025
2. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Support costs | 425 | - |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| 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 | - |
| TOTAL FUNDS CARRIED FORWARD | - |
continued...
Page 7
Supporting Dalit Children
Notes to the Financial Statements - continued For The Year Ended 31 December 2025
5. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1.1.25 £ - Incoming resources £ 171,516 171,516 |
Net movement At in funds 31.12.25 £ £ - - Resources Movement expended in funds £ £ (171,516) - (171,516) - |
|
| - |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 8
Supporting Dalit Children
Detailed Statement of Financial Activities For The Year Ended 31 December 2025
| INCOME AND ENDOWMENTS Donations and legacies Gifts Loyola School Manvi Kapepaladi School Pannur Manvi PUC & Degree College Gift aid received Charitable activities Christmas & gift cards Other merchandise Tailoring,driving school, flood & famine relief Drinking water project Christmas 2025 appeal Easter roof appeal Misc School bus appeal 2023 Village study centres appeal Medical tuition fees Total incoming resources EXPENDITURE Charitable activities Wages Other charity merchandise Accountancy Other Transfers to Indian School Support costs Management Newsletter printing Advertising |
2025 £ 44,662 16,485 52,594 14,435 23,088 151,264 1,045 876 229 6,165 7,869 2,318 1,750 - - - 20,252 171,516 2,750 1,066 100 3,916 167,115 235 190 425 |
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 |
||
| 100 190,851 275 102 |
||
| 377 |
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 2025
| Detailed Statement of Financial Activities For The Year Ended 31 December 2025 |
||
|---|---|---|
| Management Other Bank charges Total resources expended Net income |
2025 £ 60 171,516 - |
2024 £ 60 |
| 191,388 | ||
| - |
This page does not form part of the statutory financial statements
Page 10