REGISTERED COMPANY NUMBER: 06930451 (England and Wales) REGISTERED CHARITY NUMBER: 1132124
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 FOR
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| Page | |
|---|---|
| Report of the Trustees | 2 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 12 |
| Detailed Statement of Financial Activities | 13 |
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
1
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
Registered Company number: 05537547 (England and Wales)
Registered Charity number: 1132124
Registered office
35 New England Road Brighton BN1 4GG
Trustees
A J Powell (Krepska) D Reddin R Sullivan M Dev D Beetham (resigned on 6[th] October 2021)
Independent Examiner
Varinder Mittal 18 Charity Farm Chase Billericay, Essex CM12 9LF
Governance and management
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated. It has no share capital and the liability of each member in the event of winding-up is limited to £1.
The trustees of Our Sansar are recruited principally in two ways: via our networks and through targeted recruitment, particularly when we identify a gap in our skills. All new trustees are given information about the charity and provided with an induction pack that explains the rights and responsibilities of being on a board. All new trustees are requested to submit a CV and are then interviewed prior to appointment. They are then invited to attend a board meeting and are voted on by the members.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Our partners and memberships
We are working closely with local organisations in Nepal and have formed working partnerships with GAN Nepal, DYC, CWIN, Mithila Wildlife Trust, a number of organisations/children’s homes working with street children, local authorities in Nepal, National Women Commission, local schools, and a number of others that we consult whilst working on our projects. We are closely working in collaboration with Pipal Tree, a UK charity, on our Children’s Protection Programme. We are a development partner of A4ID.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
2
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objects are:
-
a) The relief of poverty, hardship and distress of the public anywhere in the world by the provision of goods and materials
-
b) To advance education for the benefit of the public, by the provision of teacher and trainer placements and other educational services in developing countries
-
c) For any such other purposes deemed charitable by the law of England and Wales as the trustees from time to time determine
Mission statement
We envision a world where all children have the opportunity to live a fulfilling and happy life.
We work to provide education, welfare and shelter to the most disadvantaged children in Nepal for whom little or no other help is forthcoming.
Significant activities
Our Sansar was founded in February 2009 and formally registered with the Companies House in June 2009 and with the Charity Commission in October 2009. We have reviewed all our activities as per the Operational Plan. The review looked at the success of each programme and activity and the benefit it has had on communities in Nepal with the current focus on street children, girls who have been victims of gender based violence including rape and trafficking, other children from less privileged backgrounds and education.
The year ending 31 March 2022, was another extremely busy year for Our Sansar, especially in the light of the coronavirus pandemic and our investigation into children working at the brick factories. We continued to run and improve our children’s home for street children in Parwanipur, the child helpline in Birgunj, the Children’s Protection Centre in Janakpur (run in collaboration with Pipal Tree) and our education programme supporting an all girls school near Birgunj. We also started a very thorough investigation into brick factories in Rauathat that employ large numbers of boys and girls as young as 6 years old. This has led into us launching the End to Child Labour Project in the district with initial support being provided to 20 children.
Towards the end of the financial year we launched our Outreach Programme – an extension to our Child Helpline and Children’s Protection Programmes where we hired more outreach workers who are now able to identify more children needing urgent assistance in areas where there is no support available to them. We also continued our COVID relief programme in collaboration with Pipal Tree where we delivered relief packages to over 15,000 people and also helped children at the government quarantine facility. This was the only Province 2 - wide food relief programme and we focused on the communities that are not able to receive assistance from anywhere else, mainly due to lack of citizenship.
We have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. Our current development programme continues to contribute to the aims and objectives we have set.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
3
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
2021/22 was an extremely busy year for Our Sansar and despite the pandemic we delivered against the majority of the objectives set in our plan and managed to start two new parts to the programmes.
Thanks to funding from trusts, campaigns and individual donations last year we managed to get involved in quite a few activities. Our children’s home in Parwanipur, near Birgunj has developed into a fantastic project. At the moment there are 20 street children living there and we are planning to help many more. All the children are receiving good education, extra curricular classes at the home such as dance, guitar, computer and cooking. During the pandemic the boys were not able to attend school in person and had a great online teacher but after receiving two doses of their vaccinations and local authorities lifting the restrictions, all the boys went back to school in April 2022. 3 boys are being linked with their families shortly and 5 are joining us from our Child Helpline. Many of our boys are between 15 and 17 years old and we are now focusing on planning their future with them. We continue to do their skills and interests assessments and they will have a variety of work experience placements throughout 2022 and 2023. These include hotels, restaurants, banks, computer repair shops, schools and our own projects in other locations.
We have been running the Child Helpline for street children in Birgunj since July 2018. The centre acts as a central point for street children to come, have food, classes, activities, counselling and shelter for those that need that. It is also our main hub for any outreach activities and assisting children in the field, within community. Our staff spend a few hours every morning and evening on the streets talking to other children living there and trying to assist them as well. The Child Helpline is run in partnership with the local government and pretty much covers most of Province 2 (focus is on the Parsa district but we rescue children from other districts as well). There are usually around 15 children living at the centre and they are being either reunited with families (about 95%) and those that cannot be reunited due to lack of families or families being in prison long term, join our Children’s Home. We have also helped in many cases of child labour in the city and are planning to work on that further with the mayor and other authorities.
Since March 2021 we have been running the Children’s Protection Centre in collaboration with another UK charity, Pipal Tree. The project consists of a safe house for girls who have been victims of gender based violence including rape, trafficking, child labour and other trauma. Our focus is on providing shelter, welfare, counselling to the girls, and helping with legal prosecutions. This is a very difficult part of the project as many families do not want to prosecute the perpetrators due to them quite often being from higher castes, or worry that this might affect girls’ marriage prospects. There are usually around 10-15 girls staying at the shelter and receive all the assistance they need. They are now taking tailoring classes and started making some beautiful things such as bags or dresses, and are starting pottery classes shortly. We had a plan to also open a transit home for boys in Janakpur, however instead of that we have expanded our outreach programme and our Birgunj centre to accommodate for more boys and to make the project more financially efficient. Our new Outreach Programme covers the whole of Province 2 and we are now able to reach more children in villages that had no access to any support. The children are either helped within community or referred to one of our centres depending on the type of assistance they require.
Since October 2021 we have been working on cases of boys and girls as young as 6 years old working at brick factories in the Rautahat district. We were notified about over 100 children working at 6 factories and we started a very thorough investigation. Our undercover footage shows all these children working in very hard conditions – we were able to confirm the data for 90 children. After extensive consultations with the parents, communities, schools and community leaders, we launched our project initially assisting the youngest 20 children. The children are now receiving classes during the time their parents are working and after 3 months of our classes they will start attending regular school whilst continuing with extra tuition classes from our teachers. In addition to that, the families of the children are being support with provision of rice that equals to the amount of money the children had been earning. Once we are able to help all 90 children, we plan to work with the factories to stop child labour completely and if that does not happen, we will be taking legal action against the factory owners.
The coronavirus pandemic has had a huge impact on the communities that we are helping so we ran a few campaigns together with Pipal Tree and thanks to all the generous donors, we managed to assist over 15,000 people with food relief packages, and also children at the government quarantine facility. This was the only Province 2 - wide food relief programme and we focused on the communities that are not able to receive assistance from anywhere else, mainly due to lack of citizenship.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
4
Since February 2009 we have been in receipt of Google Grant which allows us to place advertisements worth $10,000 every month on Google for free. Thanks to these advertisements we are able to reach a wider audience, raise awareness on the plight of street children and recruit volunteers to help with the projects in Nepal and promote our activities.
2021/22 was a very busy year for us. We advanced necessary work for the success of the Children’s Home, Child Helpline and Children’s Protection Centre. We also launched the wider Outreach Programme and the End to Child Labour project. We can now reach a much higher amount of children needing assistance in the province.
And most importantly, we ensured that all the children we are assisting are happy and have great prospects in the future. There is still a lot of work to be done but I am confident that if we keep up our hard work, we will achieve all our objectives in the next year.
FINANCIAL REVIEW
Reserves policy
The Trustees consider that, in future, the level of unrestricted reserves should be approximately equivalent to the charity's organisational expenditure for 3 to 6 months. The Trustees will also from time to time apply unrestricted reserves to specifically designated funds when considered appropriate. However, if necessary, access to the designated funds will be permissible for the general running of the charity. Restricted funds given to Our Sansar for a specific, identifiable purpose will not be accessible for the general running of the charity.
Financial review
We received a £10,000 grant from Allan and Nesta Ferguson Charitable Trust, £14,000 from Randal Charitable Foundation, £10,000 from Brian Mercer Trust as a final part of the 2-year grant, £9535 from Brian Murtagh Charitable Trust, £1688 from Parvathi Foundation, £6000 from Barbara Ward Foundation as a part of the 3 year grant. These were restricted grants that helped us with running of the children’s home, child helpline and the children’s protection centre. We also received £1000 donation from Ecclesiastical Insurance and a number of individual donations. These mainly came from campaigns that our supporters organised for us, from the Big Give Coronavirus appeal, Big Give Christmas Appeal and our digital Global Giving campaigns.
We also continue to receive the Google Grant which allows us to place advertisements worth $10,000 on Google every month. Thanks to this grant we are able to find experienced volunteers, promote our events and help children from poorest families in Nepal. We also received marketing support worth £2,000.
At the moment all UK staff members work on a voluntary basis.
FUTURE DEVELOPMENTS
We have planned a number of fundraising activities for 2022/23 to secure sufficient funding for the projects. Our focus will be on raising income from trusts and foundations, and public campaigns. Some parts of our work have been captured in a documentary that will be released later this year. We are planning to share the documentary as wide as possible to show the public the reality some of our children are facing, and the change our work can make to those children’s lives.
We will continue to run and improve our Street Children and Children’s Protection Programmes, with a greater focus on the Outreach Work to be able to help these children that have no access to any support. We will also be working towards making the End to Child Labour project sustainable and helping more children working at the brick factories. We will focus on awareness raising campaigns in Rautahat and working closely with the communities and businesses to really end child labour in the area and find alternative ways for the parents to earn income.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
5
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
PUBLIC BENEFIT STATEMENT
Our main activities in 2021/22 were aimed at relieving poverty and advancing education for the benefit of the public. The projects are carefully chosen depending on the area and the community needs. At the moment our activities benefit over 300 girls from impoverished backgrounds near Birgunj, around 250 children through the Street Children Programme, 50 girls through the Children’s Protection Programme, 20 children through the End to Child Labour project with approximately 70 more to be added to the project as soon as possible.
We have strengthened our Children’s Home project, first ever in the area Child Helpline in Birgunj, and the safe house for girls in Janakpur. We started the new End to Child Labour project and expanded our Outreach Programme. We continue to support the all-girls school in the village near Birgunj by the provision of a full time computer teacher and laboratory equipment. We were also supporting the families affected by the coronavirus through our relief programme. All our charitable activities focus on delivering against these aims.
ON BEHALF OF THE BOARD :
............................................. A Powell (Krepska) – Trustee
Date: 24 June 2022
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
6
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OUR SANSAR LIMITED
I report on the accounts for the year ended 31 March 2022 comprising the statement of financial activities and balance sheet and the related notes 1 to 7.
This report is made solely to the charity’s trustees as a body, in accordance with section 43 of the Charities Act 1993 and regulations made under section 44 of that Act. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
Respective responsibilities of trustees and examiner
The charity’s trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 43 of the 1993 Act
-
follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Varinder Mittal FCCA, MBA 18 Charity Farm Chase Billericay, Essex CM12 9LF Date: 24[th] June 2022
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
7
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| NOTES INCOMING RESOURCES Incoming resources from generated funds Voluntary income: Donations Incoming resources from charitable activities: Events and campaigns, online giving Total incoming resources RESOURCES EXPENDED Charitable activities: Operations of the project in Nepal Raising awareness in Nepal and UK Governance and staff cost Governance and support costs Total resources expended NET INCOMING RESOURCES 6 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6 |
UNRESTRICTED FUNDS (£) RESTRICTED FUNDS (£) TOTAL FUNDS 2022 (£) TOTAL FUNDS 2021 (£) 2,633 182,146 184,779 124,239 5,768 15,446 21,214 7,032 |
|---|---|
| 8,401 197,592 205,993 131,271 |
|
| - 186,097 186,097 111,474 1,041 2,000 3,041 7,562 |
|
| 1,041 188,097 189,138 119,036 |
|
| 7,360 9,495 16,855 12,235 17,146 63,168 80,314 68,079 24,506 72,663 97,169 80,314 |
The notes form part of these financial statements.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
8
BALANCE SHEET AT 31 MARCH 2022
| NOTES CURRENT ASSETS Cash at bank and in hand CREDITORS Amounts falling due in one year 5 NET CURRENT ASSETS FUNDS 6 Unrestricted funds Restricted funds TOTAL FUNDS |
TOTAL FUNDS 2022 (£) TOTAL FUNDS 2021 (£) 97,169 80,314 |
|---|---|
| 97,169 80,314 - - 97,169 80,314 |
|
| 24,506 17,146 72,663 63,168 97,169 80,314 |
The notes form part of these financial statements.
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustees on 24 June 2022 and were signed on its behalf by:
............................................. A Powell (Krepska) -Trustee
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
9
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparation of accounts
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donated services and facilities
Donated services or facilities are included in incoming resources when the benefit to the charity is reasonably quantifiable and measurable. They are valued by the trustees at the amount the charity would have been willing to pay for the services or facilities on the open market.
Resources expended
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 corporation 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.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022.
Trustees' Expenses
There were no trustees' expenses for the year ended 31 March 2022.
3. STAFF COSTS
There were no paid employees in the year ended 31 March 2022.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
10
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 – CONTINUED
4. DEBTORS
There were no debtors in the year ended 31 March 2022.
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
There were no creditors in the year ended 31 March 2022.
6. MOVEMENT IN FUNDS
| Unrestricted funds Restricted funds TOTAL FUNDS |
At 01.04.21 (£) Net movement in funds (£) At 31.03.22 (£) 17,146 7,360 24,506 63,168 9,495 72,663 |
|---|---|
| 80,314 16,855 97,169 |
Net movement in funds, included in the above are as follows:
| Unrestricted funds Restricted funds TOTAL FUNDS |
Incoming resources (£) Resources expended (£) Movement in funds (£) 8,401 1,041 7,360 197,592 188,097 9,495 |
|---|---|
| 205,993 189,138 16,854 |
7. GUARANTEE
The members of the company have agreed to contribute £1 each to the assets of the company in the event of it being wound up.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
11
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| INCOMING RESOURCES Voluntary income Gifts Donated services and facilities Incoming resources from charitable activities Events, campaigns Total incoming resources |
UNRESTRICTED FUNDS (£) RESTRICTED FUNDS (£) 2022 TOTAL FUNDS (£) 2021 TOTAL FUNDS (£) 2,633 82,060 84,693 32,332 - 100,086 100,086 91,906 5,768 15,446 21,214 7,032 |
|---|---|
| 8,401 197,592 205,993 131,271 |
The charity was awarded a Google Grant on the 25 February 2010 which allows placing advertisements on Google worth of $10,000 (Approx. £8,174 as per exchange rate from the 23 May2022) every month. The value of this grant is recognised within incoming resources as a donation, and an equivalent charge included within resources expended. We also received PR and marketing support worth £2,000. The estimated value of these services is recognised within incoming resources as a donation, and an equivalent charge included within resources expended.
| RESOURCES EXPENDED Charitable activities: Operations of the project in Nepal Raising awareness in Nepal and UK Governance cost Accountancy and legal fees Support costs Management Consultancy fees Sundries Insurance Events IT Total resources expended |
UNRESTRICTED FUNDS RESTRICTED FUNDS 2022 TOTAL FUNDS (£) 2021 TOTAL FUNDS (£) - 186,097 186,097 111,474 763 - 763 620 |
|---|---|
| 763 186,097 186,860 112,094 |
|
- 2,000 2,000 6,000 140 - 140 213 - - - 316 - - - 280 138 - 138 133 |
|
| 278 2,000 2,278 6,942 |
|
| 2022 (£) 2022 (£) 1,041 188,097 189,138 119,036 |
This page does not form part of the statutory financial statements.
OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)
12