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2023-08-31-accounts

Registered Charity Number: 1129989

HELPING POINT UK

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

Page 1

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

Trustees’ Annual Report

tees’ Annual Report
Page
Trustees’ Annual Report 3
Independent examiner's report on the accounts 7
Statement of Financial Activities 8
Statement of Financial Position 9
Statement of Cash Flows 10
Notes to the Financial statements 11

Page 2

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

Trustees’ Annual Report

Objectives and Activities

Summary of the main activities

Helping Point UK ("HPUK") 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 three 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.

Most of HPUK's funds are applied to Helping Point's largest project, St Simons School (Helping Point Canada funds the Children's Home and Daycare Centres). Accordingly this report focusses on St Simon's School.

The Helping Point Projects:

Funded by Helping Point UK:

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 . Jhola Children’s Home

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

3 . 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.

Funded by local income raised in India

4 . 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)

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 2023

Registered Charity Number: 1129989

Trustees’ Annual Report Continued

Achievements and Performance

ST SIMONS SCHOOL GUMMA

St Simons School, in the village of Gumma and the state of Orissa, India is an English Medium boarding and day school run by Helping Point India.

St Simon’s School provides an excellent standard of education. It is ranked by the Indian government’s school regulator (equivalent of Ofsted) as the second best school in the Gajapati region. An ‘English Medium School’ is a type of school in India which teaches children mainly in English. In India, having fluent English is a gateway to better job prospects and career progression. Most Indian parents aspire to have their children attend an English medium school, but normally only rich families can afford this. St Simons, however, provides free and heavily subsidised places to children from impoverished areas; thereby greatly increasing their life chances.

Due to the St Simon’s reputation and excellent results, its popularity and pupil admissions continues to rise year by year. Recently constructed new school buildings mean that the school has capacity for more pupils. There are now circa 450 students ranging in age from five to sixteen years, of whom around hundred are day pupils and the others are boarders.

Pupils are from poor, rural families, about half of whom pay a nominal fee (circa £150/year) for their children to attend and others (whose families have no means to pay) attend for free. There are eighteen teachers, one computer teacher, three wardens (two male and one female), two caretakers, four cooks and a driver responsible for the transport of the day pupils.

The students follow an Indian curriculum and are prepared for state exams. In the wake of pandemic school closures, the school day now runs from 8.30am to 4.30pm - having been extended by an hour in the morning and an hour in the afternoon to enable pupils to catch up following the covid pandemic.

MAIN ACHIEVEMENTS AND OUTCOMES

1. Catch up education following lockdowns

Helping Point’s main aim for 2023 has been to get all projects running as normal again following the pandemic and there has been a significant drive to help the children catch up with their education.

India imposed amongst the longest and harshest lockdowns in the world and covid restrictions continued into 2022. The Indian government mandated a phased return of school children, with the youngest age groups returning last, having lost circa 18 months of education. Although the Indian government provided resources for online learning, in practice this couldn’t happen in the areas in which Helping Point operates, because around 95% of homes there do not have internet access (many homes are ‘kacha’ houses, made of mud brick walls and thatched roof).

The impact of lockdowns on Indian children has been devastating, as the following article entitled ‘India’s lost lockdown generation’ by Mumbai based journalist Kunal Purohit articulates brilliantly: India's lost lockdown generation - UnHerd. The article reports that younger children lost the ability to write and that many older students turned to manual labour roles to support their families and never returned to school to complete their education. Studies done by the Indian government corroborate the extent of the problem. As this article reports, in one of India’s poorest states, Jharkhand, a survey of school teachers revealed that 53% of pupils had forgotten how to read and write.

Page 4

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

Trustees’ Annual Report Continued

Staff at St Simon’s found exactly the same thing in terms of students’ literacy. To counteract this concerning situation, two extra hours of lessons (catch up classes) were introduced since schools re-opened and are continuing. Staff are determined to make up lost teaching hours so that students can cover the entire curriculum, achieve the best learning outcomes and reach their full potential. We are pleased to report that these efforts are bearing good fruit and that St Simon’s is performing extremely well academically. In particular the younger children who were struggling with their reading and writing are benefiting from the extra catchup lessons.

The Indian government (Education Department of the Government of the State of Orissa) does regular inspections, the latest of which took place in December. Inspectors checked records and files and spoke to children and teachers to gauge the teaching standards and the atmosphere of the school. The school received a positive report and the school’s authorisation to operate was renewed for a further five years. Seventy 10th Grade students recently took their state exams and await their results next month. Last year 90% of students taking these exams received First Division grades, and the remaining 10% Second Division grades. These results mean that St Simons is the second-best performing school in the Gajapati District of Orissa’s rankings for High School examination performance.

2. Expanding the school capacity

Works were undergone and fairly recently completed to create a brand new, top quality school building. There is also the addition of a new two-bed facility for visitors on a separate floor.

The new buildings mean that St Simon’s has been able to achieve its aim of expanding school capacity, in response to ever increasing demand for spaces at the school. Circa 450 pupils are now able to attend. This is enabling more pupils to access high quality education and improve their life prospects.

WHO BENEFITTED FROM PROJECT

Beneficiaries from the St Simon’s School project are mainly children aged 5 – 16 years (circa 450 in total). However the school also benefits other individuals in the wider community of all ages, because of other facilities.

RESPONSES GENERATED AND CHALLENGES

1. Education of girls

Parents in poor rural areas are often illiterate and do not always appreciate the value of education, often wanting their children to work with them in the fields. The school therefore reaches out to parents via parent’s evenings, visits to the communities or pamphlets to explain the importance of education for their children’s (and their own) future prosperity. It is especially challenging to get girls into the school, given that families often regard the education of sons as more important. St Simon’s staff therefore seek to gently persuade parents of the need to educate their daughters.

High inflation leading to significant price rises has been a real challenge for Helping Point since early 2020. Economists have pointed out that the major driving factor in India’s high inflation is food price inflation. This represents a particular challenge to the school where a majority of the budget is spent on food. Food price inflation reached as much as 10% during the height of the pandemic. Although it’s come down since then, it remains high, at circa 6%. A combination of increasing food prices and rising student numbers makes it challenging for St Simon’s School and the other projects to afford their food bills.

Page 5

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

Trustees’ Annual Report Continued

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Financial Review
Review of the charity’s financial
At the end of of the Financial Year the Charity helds funds of £4,852
position at the end of the period
Statement explaining the policy for
Any excess funds are held on account un�l a specific need arises and
holding reserves stating why they are
allocation of funding is approved.
held
Amount of reserves held The Charity had reserves of £4,852
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Statement explaining the policy for
holding reserves stating why they are
held
Any excess funds are held on account un�l a specifc need arises and
allocation of funding is approved.
Amount of reserves held The Charity had reserves of £4,852
Reference and Administrative details
Charity name Helping Point UK
Registered charity number 1129989
Charity’s principal address 58 Brooklands Park, London, SE3 9AJ
Reference and Administrative details
Charity name Helping Point UK
Registered charity number 1129989
Charity’s principal address 58 Brooklands Park, London, SE3 9AJ
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

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Signature
Full name Joy Hayes
Date 28/06/2024
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Page 6

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

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

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 accoun�ng records were not kept in accordance with sec�on 130 of the Chari�es Act; or

•the accounts did not accord with the accoun�ng records; or

•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.

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.

Signature Signed: Simon Jarosh Date: 28/06/2024 Relevant professional qualification(s) or body: ICAEW Address: 55 Vicars Moor Lane N21 2QG

Page 7

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

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
2023
2022
£
£
£
£
29,648
-
29,648
23,458
29,648
-
29,648
23,458
(26,755)
-
(26,755)
(24,246)
(26,755)
-
(26,755)
(24,246)
-
-
-
-
2,893
-
2,893
(788)
1,959
-
1,959
2,747
4,852
-
4,852
1,959

Page 8

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

Statement of Financial Position

Current assets:
Cash and cash equivalents
Total Current Assets
Current Liabilities:
Creditors falling due within one year
Net Current assets
Total assets less current liabilities
Total net assets
Funds of the charity:
Restricted income funds
Unrestricted income funds
Total charity funds
Unrestricted
funds
Restricted and
endowed funds
Total
Funds
Total
Funds
2023
2022
£
£
£
£
4,852
-
4,852
1,959
4,852
-
4,852
1,959
-
-
-
-
4,852
-
4,852
1,959
4,852
-
4,852
1,959
4,852
-
4,852
1,959
-
-
-
-
4,852
4,852
1,959
4,852
-
4,852
1,959

The accompanying notes form part of these financial statements.

These financial statements were approved by the Trustees

Signature Print Name: Joy Hayes Date : 28/06/2024

Page 9

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

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
2023
2022
£
£
2,893
(788)
2,893
(788)
1,959
2,747
4,852
1,959

Page 10

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

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 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 11

Helping Point UK Annual Report and Financial Statements for the year ended 31 August 2023

Registered Charity Number: 1129989

Notes to the Financial statements (continued)

2. Analysis of income

Donations and legacies:
Donations and gifts
Total
Charitable activities
Donation to Helping Point India
Total
3. Analysis of expenditure
Unrestricted funds
Restricted and
Endowed Funds
Total
Funds
Total
Funds
2023
2022
£
£
£
£
29,648
-
29,648
23,458
29,648
29,648
23,458
Unrestricted funds
Restricted and
Endowed Funds
Total
Funds
Total
Funds
2023
2022
£
£
£
£
26,755
-
26,755
24,246
26,755
26,755
24,246

Page 12