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2020-08-31-accounts

Registered Charity Number: 1129989

HELPING POINT UK

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2020

Page 1

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Trustees’ Annual Report

tees’ Annual Report
Page
Trustees’ Annual Report 3
Independent examiner's report on the accounts 6
Statement of Financial Activities 7
Statement of Financial Position 8
Statement of Cash Flows 9
Notes to the Financial statements 10

Page 2

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Trustees’ Annual Report

Objectives and Activities

Summary of the main activities

Helping Point UK achieves its charitable objectives, to the public benefit, by raising funds in the UK and then distributing those funds to our sister organisation Helping Point India (HPI) to run the projects set out below (the ‘Helping Point Projects’).

Helping Point UK liaises closely with HPI and distributes the funds to HPI subject to being satisfied, through good reporting and accounting measures, that the funds are being properly applied by HPI to run the Helping Point Projects.

The Helping Point Projects

1. St Simon's School

This is Helping Point’s main project. St Simons School is a boarding school located in Gumma, which provides an English-medium education, spiritual guidance, food, accommodation and healthcare to circa 300 pupils, of whom circa 180 board at the school.

2. The Helping Point churches

There are six churches based in: Jhola, Lowpenta, Liviri, Lohari, Gumma and Srikakulam. Between them they minister to circa 1000 people. (NB operation of the churches the churches is funded locally in India and not by Helping Point UK)

3. Jhola Children’s Home

A children's home providing round-the-clock residential care, food, healthcare and spiritual guidance to 50 children who are either orphaned or whose families are unable to care for them.

4. Daycare centres

Ten educational facilities spread throughout Helping Point's regions of operation which provide additional pre- and after school education, food and healthcare to circa 1000 children from impoverished rural families.

5. The Srikakulam hostel

A boarding house hostel providing accommodation, food, healthcare and spiritual guidance to 12 former St Simon's students who are pursuing higher education studies in Srikakulam.

Structure, Governance and Management

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Type of governing document Trust deed
How is the charity constituted? Trust
Trustee selection methods including
details of any constitutional Elected by existing trustees
provisions
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Page 3

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Trustees’ Annual Report Continued

Achievements and Performance

As for many orgnaisations, this has been an uprecedented time due to the Covid-19 pandemic. During the first part of the financial year the projects operated as normal and were thriving and growing. For the latter part of the financial year, the projects had to close as a result of the pandemic. Children at St Simons School and Jhola Childrens home were returned to live with their parents or other relatives. The Helping Point churches and daycare centres had to close. The teachers provided remote learning assistance, to the extent possible, delivering books and learning materials to childrens' homes and calling the children on mobile phones to deliver lessions. Doing this was challenging as most children live in areas or in houses without internet and sometimes with poor mobile phone coverage.

Covid Relief Programme

The pandemic hit Helping Point's communties extremely hard. Most people in the area are manual labourers working on farms and other work settings for a daily cash in hand payment equivalent to somewhere in the region of £1 - £1.50. When strict lockdown rules were imposed in around April 2020, many people lost their livelihoods overnight and were unable to feed their families. In addition, thousands of people, originally from the area who had lost their jobs in large cities, flooded back to the region, hungry and jobless. Government assistance was patcy and inadequate.

Helping Point, in conjunction with local government, set up a comprehensive relief programme. Hepling India received a lengthy letter from the Indian Home Affairs Ministry requesting it to partner with local government and granting special dispensation to Helping Point staff to deviate from the strict 'stay at home' orders in order to provide aid.

Helping Point India requested emergency funding from its international partners and set up covid relief centres from six of its sites. From there Helping Point distributed thousands of aid packages comprising food, soap, santisier and masks. Staff also provided information to people on measures to take to avoid the spread of covid-19. Helping Point staff stayed in close contact with St Simons and Jhola children to ensure they were safe and had adequate supplies. In some cases, staff personally delivered food and aid packages to struggling St Simons/Jhola families.

Another signifcant contribution to the relief effort was, upon the government's request, providing the use of St Simons school as a quarantine centre for returning migrant workers. The school was empty, as children had been returned to their families, so the government took over the premeises and used the school for several weeks to shelter and care for hundreds of individauls. A blessing of this is that the government carried out some upgrdes to the school to make it suitable to house the migrants, including a new toilet block, instaling water purifiers and some upgrades to the electrical system.

Page 4

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Trustees’ Annual Report Continued

Infrastructure Projects

Nothwittstanding Covid, Helping Point was able to complete two infrastructure projects. The boundary wall at St Simons School was completed in late 2019. The girls dormitory block at Jhola Childrens' Home was also recently completed, having suffered a series of delays due to extreme weather events and then Covid. We are very thankful to our donors and supporters for their ongoing support at this difficult time. Due to their faithful provision, Helping Point was able to support thousands of individuals who had been very severely impacted by the pandemic - feeding, housing and otherwise providing for them. We would dearly love to resume normal services and we hope and pray we can do so before long. However as the pandemic continues on its course we recognise the need to remain responsive and agile and we will continue to support Helping Point project participants and local community members as neeed in the coming months.

Financial Review

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||| |---|---| |Review of the charity’s financial| |At the end of of the Financial Year the Charity helds funds of £15,104| |position at the end of the period| |Statement explaining the policy for| |holding reserves stating why they| |allocation of funding is approved.| |are held| |pe|ny excess funds are held on account until a specific need arises and| |Amount of reserves held|The Charity had reserves of £15,104|

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Reference and Administrative details

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||| |---|---| |Charity name|Helping Point UK| |Registered charity number|1129989| |Charity’s principal address|312 Uxbridge Road, Rickmansworth, WD3 8YL|

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Names of the charity trustees who manage the charity

Trustee name Joy Hayes Jonathan Griffin Paul Harrison

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature Full name Joy Hayes Date 30/09/2021

Page 5

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Independent examiner's report on the accounts

I report to the trustees on my examination of the accounts of Helping Point UK for the year ended 30 September 2018

Responsibilties and basis of report

As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect:

•the accounts did 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.

Signature Signed: Simon Chowdhury Date: 30/09/2021

Relevant professional qualification(s) or body: Chartered Accountants Australia

Address: 1 Farington house, 22 Glouchesster Street, London, SW1V 2DN

Page 6

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Statement of Financial Activities

Notes
Income and endowments from
Donations and legacies
2
Total incoming resources
Expenditure on:
Charitable activities
3
Total expenditure
Net gains/(losses) on investments
Net income/(Expenditure)
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
Unrestricted
funds
Restricted and
Endowed Funds
Total
Funds
Total
Funds
2020
2019
£
£
£
£
28,839
-
28,839
28,454
28,839
-
28,839
28,454
(36,653)
-
(36,653)
(29,654)
(36,653)
-
(36,653)
(29,654)
-
-
-
-
(7,814)
-
(7,814)
(1,200)
22,917
-
22,917
24,117
15,104
-
15,104
22,917

Page 7

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

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|||||| |---|---|---|---|---| |Statement of Financial Position| |Unrestricted|Restricted and|Total|Total| |funds|endowed funds|Funds|Funds| |2020|2019| |£|£|£|£| |Current assets:| |-| |Cash and cash equivalents|15,104|15,104|22,917| |Total Current Assets|15,104|-|15,104|22,917| |Current Liabilities:| |-|-|-|-| |Creditors falling due within one year| |Net Current assets|15,104|-|15,104|22,917| |Total assets less current liabilities|15,104|-|15,104|22,917| |Total net assets|15,104|-|15,104|22,917| |Funds of the charity:| |Restricted income funds|-|-|-|-| |Unrestricted income funds|15,104|15,104|22,917| |-| |Total charity funds|15,104|15,104|22,917|

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The accompanying notes form part of these financial statements.

These financial statements were approved by the Trustees

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||| |---|---| |Signature| |Print Name|Joy Hayes| |Date|30/09/2021|

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Page 8

Helping Point UK

Registered Charity Number: 1129989

Annual Report and Financial Statements for the year ended 31 August 2020

Statement of Cash Flows

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Total Funds
Total Funds
2020
2019
£
£
(7,814)
(1,200)
(7,814)
(1,200)
22,917
24,117
15,104
22,917

Page 9

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Notes to the Financial statements

1. Accounting Policies

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charity Act 2011

1.2 Going concern

The Trustees have reviewed the forecasts, future commitments and funding levels of the Charity and have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

1.3 Cash and cash equivalents

Cash and cash equivalents consist of cash at bank, in hand, deposits and short-term investments. Any bank accounts in overdraft are included within the overall cash balance.

1.3 Recognition of income

These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources or it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability. Donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Page 10

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2020

Registered Charity Number: 1129989

Notes to the Financial statements (continued)

Donations and legacies:
Donations and gifts
Total
Charitable activities
Donation to Helping Point India
Total
3. Analysis of expenditure
2. Analysis of income
Unrestricted funds
Restricted and
Endowed Funds
Total
Funds
Total
Funds
2020
2019
£
£
£
£
28,839
-
28,839
28,454
28,839
28,839
28,454
Unrestricted funds
Restricted and
Endowed Funds
Total
Funds
Total
Funds
2020
2019
£
£
£
£
36,653
-
36,653
29,654
36,653
36,653
29,654

Page 11