2024-04-05-accounts - Building Trust International

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Building Trust international is a registered charity in England & Wales 1142338

Building Trust international International House 45-55 Commerical St London, E1 6BD

www.buildingtrustinternational.org Tel: +447715283054

Welcome Who we are

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Thanks & Media
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Welcome

The Trustees of Building Trust international are delighted to present our Annual Report for 2023 - 2024.

Key Aims:

Sustainable design - Humanitarian architecture - Awareness raising - Community involvement - Aid relief

During this year, we developed more schools and learning centres for communities in need. Three learning centres were constructed in Cambodia and three more schools on the Thai/Burma border.

Vocational training
Skills Sharing
Promote natural materials - Education
Create a global community - Positive social impact

We are able to continue to work on these projects through our partnership with Kanallan, a philanthropic consultancy working with independent humanitarian projects around the world.

During 2024 and beyond, we look forward to delivering further educational projects and continue our work in both South East Asia and around the world.

The winning design from the HERPLACE design competition continues to be built in Nepal which when finished will be a safe, modern building that will serve tens of thousands of deeply underprivileged girls for decades to come.

Our work is made possible through the strong connections we have with local communities, charities, volunteers and local partners.

We continued our relationship with Free the Bears to create a new viewing platform at their bear sanctuary in Luang Prabang, Laos and a new wildlife classroom. It was great to use locally sourced bamboo to create these projects and work with the local contractors and Free the Bears team.

Many Thanks, The Trustees April 2024 (We have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.)

Who we are

Building Trust International was founded in June 2011 with the core aim to provide design and architectural assistance to existing charities, individuals and communities in need.

Charity Structure:

A team of international volunteer engineers, designers, architects, accountants, landscape architects and more make up our enthusiastic, hardworking team. Local knowledge is key to finding sustainable local solutions, we hope to continue to build upon these relationships as we grow and deliver more projects. Creating a stronger network of likeminded caring professionals and students that can learn from one another and share resources.

An important aim at Building Trust international is to set-up international stations throughout the world led by local volunteers. We connect with individuals and give them the ownership of finding local projects which are in need of design support.

Our stations reach across the globe from Spain and Brazil, the UK to USA. We thank the individual volunteers in these countries who work tirelessly to promote our charitable work to their local communities.

TRUSTEES

Toby Maclean - Founder of Allt Lorna Bains - Founder, Vilo Consulting Will Postle - Development Director at Design + Industry Jude Sellen Cole - Founder of Impact Wellbeing

Year Successes:

Founder’s Thoughts

- 1000+ new members

- 6 new schools

- 2 conservation builds - 6 community workshops

David Cole has shaped the direction of the charity as one of its founding members. He also helps oversee Cole and Partners, based in the UK.

“This has been a fantastic year for Building Trust international and our international partners. We worked with local communities, teachers, contractors, school councils and students to design and build six new schools in Asia. We are thrilled to be able to provide these learning centres for hundreds of children in need of new school facilities. It was also great to be back in Laos working with our friends at Free the Bears to build with bamboo in Luang Prabang.” D Cole, Co-Founder

Our Objectives:

To relieve the charitable needs of communities affected by ill health, poverty, war or other disaster in such ways that the Trustees see fit particularly but not exclusively by the provision of:

I) New responses to ill health, conservation, poverty, war or other disaster through design

II) The establishment of architectural projects

III) Education in construction methods and sustainable design principles

One of the ways in which we have carried out our objectives this year is through the construction of six new learning centres in Asia. These buildings offer a safe, comfortable space for vulnerable communities to learn.

We used local construction methods and sustainable design in many of our builds including the new bamboo viewing deck at the bear sanctuary in Laos.

We continue to believe design can be used as a tool for positive social change.

NEW road

New Road learning centre opens on the Thai/Burma border.

Building Trust aim to maintain strong relationships with the projects we build. After a site visit to a previous school project, the Building Trust team learned the need for a new school building for the community at New Road on the outskirts of Mae Ramat, Thailand.

With consultations with the local community, school committee and head teacher a design was established and built with local contractors Ironwood during 2023.

The new school building provides over 500 students with new learning facilities made from locally sourced bamboo and a steel frame structure.

Working alongside Kanallan and Indigo Children’s Fund we have been able to create a large, safe school building for the local community.

The brand new classrooms offer children a safe place to come to learn. With a high number of migrants crossing the border from Burma to Thailand there is a growing need for school facilities like New Road offering students a chance for an education.

New Road from above

Exterior view of New Road

Location - Mae Ramat, Thailand Project Cost - £75000 Project Partners - Kanallan Design Team -cole+partners and Ironwood Project Sponsors - Kanallan + Indigo Children’s Fund Duration - April - Oct 2023

Internal corridor at New Road

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LOVE learning centre

A much needed new school project using adobe on the Thailand border.

Building Trust were asked to help to renovate a migrant learning centre on the Thai/Myanmar border.

Initial consultations were held with the school community and a design was finalised and model created to talk through with the Head Teacher and staff.

Exterior of school

The Love Learning Centre design uses the sustainable design building technique of using adobe bricks to create the classroom walls.

View of learning centre from above

The earthen blocks are produced manually and then left to dry in the sun. Once dried they can be used to build a simple wall structure.

The school opened in July 2023 and is now a safe space for hundreds of children. As many more Burmese migrants continue to move into Thailand to seek safety, more and more learning centres are needed to offer a safe learning space to communities in need on the border.

Happy students in their new classroom

It was great to work with Ironwood, the local community and international volunteer Ben to create this fantastic new education facility.

Photos courtesy of Ben Child and the local team.

Location - Mae Sot, Thailand Project Cost - £21533 Project Partners - Kanallan Design Team -Building Trust International, Ben Child and Ironwood Project Sponsors - Kanallan + Indigo Children’s Fund Duration - March - June 2023

Opening ceremony

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FOREST school

Revisit to HOPE school on the Thai/Burma border to create a new Forest Nursery.

After visiting HOPE school in the Summer of 2012, Building Trust were very keen to help the pupils and staff of HOPE school by providing a new building which was very much in need. Many of the pupils at HOPE are orphans and the school kindly feed and educate the children in their current facilities.

Forest school in construction

The learning centre was constructed in a matter of weeks with high skilled labour from Ironwood Studio who cut and drilled the steel frame off site in their workshop.

After a re-visit to Hope in 2022, Building Trust were asked to design a new nursery building in the forest. In just 2 months, the Ironwood team constructed a new building for the community in need.

Students enjoy classroom for the first time

The Forest School held its first classes for displaced Burmese children in August 2023 and continues to offer a safe learning space for these children in need.

Photos by Ironwood

Location - Mae Sot, Thailand Project Cost - £5000 est Project Partners - Japan Association for Mae Tao Clinic (JAM)

Design Team -cole+partners, Ben Child and Ironwood Project Sponsors - Japan Association for Mae Tao Clinic (JAM) Duration - June - August 2023

Forest School exterior

AMBODIAN learning centres Tr 11 Yh

CLC -Chorm Praoup

An exciting new educational building project in collaboration with conservation organisations to assist protected wildlife areas in Cambodia using decommissioned shipping containers.

Through a series of community workshops in 3 villages, Building Trust were able to look at the design for new classrooms for rural schools in Cambodia.

Exterior of school

The aim was to review existing facilities, look at increasing capacity and find more sustainable methods of construction utilising locally available materials and improving internal comfort for students and teachers.

These schools support communities that protect trees as part of the global carbon offsetting (#REDD+) project. The [cut] upcycled shipping containers provide children with clean, light, ventilated classrooms and multimedia labs at both locations, with insulated roofs, fans, lights, power points, solar and battery storage.

Students enjoy their new school design

It is fantastic to see these schools now open in Cambodia providing bright, colourful learning environments for rural communities.

Location - Cambodia Project Cost - £30000 Project Partners - Schools, WCS Cambodia, Department of Education, Kanallan, Be Treed Design Team -cole+partners Project Sponsors -Kanallan and Indigo Children’s Fund Duration - Feb - June 2023

Night time at Cambodian Learning Centre

CAMBODIAN earning centres

CLC - Okok

An exciting new educational building project in collaboration with conservation organisations to assist protected wildlife areas in Cambodia using decommissioned shipping containers.

Through a series of community workshops in 3 villages, Building Trust were able to look at the design for new classrooms for rural schools in Cambodia.

The aim was to review existing facilities look at increasing capacity and find more sustainable methods of construction utilising locally available materials and improving internal comfort for students and teachers.

During 2022 to 2023 construction began on the ‘Out of the Box’ school project. Located within a protected forest, the prefab design is the result of work with the community, teachers, the conservation NGO WCS Cambodia and Kanallan to design and install a school prototype that does not take or use natural resources from the local protected forest, providing a clean off grid set of two classrooms and a small multimedia lab/office.

Exterior of school with brightly coloured walls

Learning centre at night

Sunset of school

Location - Preah Vihear, Cambodia Project Cost - £30000 Project Partners - Schools, WCS Cambodia, Department of Education, Kanallan

Design Team- cole+partners Project Sponsors -Kanallan and Indigo Children’s Fund Duration - Feb - June 2023

ODIA earning centres

CLC - POPEL

A brand new fan shaped school design in Cambodia.

An exciting new school project in Kulen National Park in Cambodia.

Building Trust were asked to design a number of new school buildings for communities in need in rural Cambodia in 2022.

Render showing exterior of school

Following on from multiple community consultations, the school designs were finalised and are complete with classes taking place at Popel school.

Location - Cambodia Project Cost - £60,000 + funding from Kulen Outreach Project Partners -Schools, Department of Education, Kanallan

Design Team - cole+partners + KM Engineering + Form Us Design Studio Project Sponsors -Kanallan, Kulen Outreach + Indigo Children’s Fund Duration -Aug 2023 - July 2024

During construction of Popel school

Located within a protected forest the design is the result of work with the community, teachers, the conservation NGOs Kulen Outreach and Kanallan.

Popel school will provide a community gathering space, a series of educational classrooms and covered dining areas. The design was shaped by the desire to create a community building that also provides local students with safe, well ventilated space with multiple classrooms and shaded spaces for learning.

In May 2024, the local community began painting the school classrooms with the school opening in July 2024.

During construction of Popel school

Render showing exterior of school

Photos by Kulen Outreach

HER place 11 li1• LIT iy. •

HER place

HER Place women’s empowerment centre takes shape in Nepal.

In May 2021, the winners of the “HER PLACE” design challenge were announced. Dikshya Poudyal and Dibyaswor Lamichhane. The design was selected out of proposals from more than 20 countries. The local jury members praised the winning design for its careful sensitivity to local culture, uniqueness and inclusive approach to design.

We are very pleased to update the progression of the HERPlace project which is currently on site in Nepal.

The new centre will improve access to healthcare, education and recreation that unfortunately many young women lack from an early age through to womanhood.

The creation of the centre will strengthen an existing outreach and mentor program being provided by Kanallan and the local charity Jagriti Child and Youth Concern Nepal.

Once construction is complete this building will serve 10s of thousands of vulnerable young women for decades to come. The centre will provide standard education, education around health and the menstrual cycle, self defence, legal services, safety, counselling and much more.

Photos by Kanallan

Design by Dikshya POUDYAL + Dibyaswor LAMICHHANE

Exterior view of HERPlace

Construction at HERPlace

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HERPlace begins to take shape
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Location - Devachuli, Nepal Project Cost - $300,000 est Project Partners - Kanallan and Jagriti Child and Youth Concern Nepal Design Team - Dikshya Poudyal & Dibyaswor Lamichhane Duration - March 2022 - ongoing

Exterior view of HERPlace

Laos Bear Sanctuar d4 41 +1

Laos Bear Sanctuary

Building Trust construct an innovative viewing deck for Free the Bears in Laos.

Following the construction of several built projects in South East Asia using natural materials and seeing the growing interest and response in sustainable design and natural materials such as bamboo. Building Trust were asked by conservation charity Free the Bears to design a series of new bear viewing decks to be built from bamboo in the Luang Prabang National Park.

Model of bamboo design

Free the Bears work tirelessly to combat the illegal trade in live bears and provide a safe sanctuary for any rescued bears at Tat Kuang Si Rescue Centre.

The bear viewing decks are an amazing feature at the Free The Bears project in Laos.

Team who built the design

The project uses locally sourced bamboo which creates the form of the structure. The project is an update from the successful Bamboo Trees workshop held at the park in 2015 with Free the Bears.

Photo credit Neth and Matt Hunt

Location - Luang Prabang, Laos Project Cost - tbc Project Partners - Free the Bears + Laos Department of Forestry

Design Team -cole+partners Helene Denise, Ben Child Project Sponsors - Free the Bears Duration - Sept to Oct 2023

During construction

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WILDLIFE classrooms

New community conservation and wildlife classrooms for Free the Bears.

We continue our strong partnership with conservation charity Free the Bears to construct new conservation and wildlife classrooms for the charity in their bear sanctuary in Laos.

We were asked to assist with the design of a new wildlife classroom which will enable Free the Bears to host local and international groups of all ages for 1 to 5 day programs at their rescued bear sanctuary in Laos. These classrooms allow the conservation charity to provide tailor-made schedules packed with engaging and interactive lessons, games and activities focused on wildlife, the environment and the basics of conservation and sustainability.

During construction

Wall decoration inside classrooms

Utilizing a hands-on approach to environmental education, Free the Bears invite groups to help the bear care team in preparing food and making toys and treats for the bears such as bamboo logs, grass baskets and treat balls.

The interactive classrooms provide a great location to stimulate young minds on environmental issues, featuring colourful animal wall murals and self-learning areas.

Location - Luang Prabang, Laos Project Cost - tbc Project Partners - Free the Bears + Laos Department of Forestry Design Team -cole+partners Helene Denise Project Sponsors - Free the Bears Duration - Nov 2023

Classroom space

Photo credit Neth and Matt Hunt

Members

37 Stations 75+ Countries 86000+ Members

Stations

Volunteers

International, Bangladesh, India Hong Kong, Spain Brazil, Greece Mexico, USA, UK, Canada, Australia Colombia, Italia Cambodia, Japan, Bosnia & Herzegovina, Uganda, Nepal, South Korea, France, Egypt, Germany, Dubai, Costa Rica, Chile, Argentina, Turkey, Ecuador, Indonesia, Poland,New Zealand, Cote d’Ivoire, Kenya, China, Sierra Leone and Iran.

Bangladesh, India Hong Kong, Spain Brazil, China, South Africa, Guatemala, Canada, England, Australia, Portugal, Indonesia, France, Burma, Malaysia, New Zealand, Chile, Turkey, Mexico, Ireland, Poland, Taiwan, Peru, Ecuador, Pakistan, Bulgaria, Belgium, Mozambique, Cambodia, Greece Argentina, Sri Lanka, Colombia, Italy, New Zealand, South Korea, Austria, Scotland, USA

We would like to give a special thanks to the key volunteers who have given their free time and dedication to Building Trust over the last year. Many thanks to Emily Holdaway and GT McKillop for pro bono accountancy advice. A special thanks to Matt Hunt, Kanallan, Ironwood, Ben Child, Helene Denise, Kulen Outreach and our local teams for the use of their photography and support this year. A huge thanks to Kanallan, Indigo Children’s Fund, Free The Bears and JAM for their continued support during this year.

Financial

Statement of Financial Activities Year ending 05/04/2024

The accounts follow the Guidance for Small Charities as set out by the Charity Commission. The Annual Report shows the Primary Financial Statement as shown through the SOFA.

The simplified table shown shows the Total Income and Expenditure for 2023 - 2024. Note that £22143 was carried over from the previous year of accounts. Building Trust have no tangible assets and no debts.

£129052 of funds generated were through incoming resources from Voluntary Income. This year a large portion of funding came through our charity partner Kanallan, a philanthropic consultancy that works with charities to facilitate independent humanitarian projects in developing countries. These funds were used to design and construct new schools on the Thai/Burma border and Learning Centres in Cambodia.

This year no funding was raised through activities for generating funds. Funds were however raised through public donations which generated 10.7% of the income, an increase from 2022 - 2023.

Operating Revenue 2023 - 24

10.7% Public donations 89.3% Other voluntary income

As a small charity we are yet to develop a Reserves Policy. Please note we work on a project by project basis, our current funds (reserves) to be carried over to 2024-2025 are £2072. A percentage of this will be spent on developing new learning centres in Asia.

We also hope to re-introduce our Membership program to generate funds in 2024-2025 and beyond.

We thank Mr GT McKIllop and Mrs Emily Holdaway for their continued pro-bono accountancy support.

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Charity Name Building Trust international Charity No
(if any) 1142338
Annual accounts for the period CC17a
Period start date To Period end
6/4/2023 date 5/4/2024
Section A Statement of financial activities
Restricted
Recommended Details of own Unrestricted income Endowment Total this Total last
categories by activity analysis funds funds funds year year
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Incoming resources from
generated funds
Voluntary income
S01 129,052 129,052 151,861
Activities for generating funds S02
Investment income
S03
Incoming resources from
charitable activities S04
Other incoming resources S05
Total incoming resources S06 129,052 129,052 151,861
Resources expended (Notes 4-8)
Costs of Generating
Funds
Costs of generating voluntary
income S07 322 322 176
Fundraising trading costs
S08
Investment management costs
S09
Charitable activities
S10 148,801 148,801 139,304
Governance costs
S11
Other resources
expended S12
Total resources expended S13 149,123 149,123 139,480
Net incoming/(outgoing) resources before
-
transfers S14 [-] 20,071 20,071 12,381
Gross transfers between funds S15
Net incoming/(outgoing) resources before
-
other recognised gains/(losses) S16 [-] 20,071 20,071 12,381
Other recognised gains/(losses)
Gains and losses on revaluation of fixed
assets for the charity’s own use S17
Gains and losses on investment assets S18
Net movement in funds S19 - 20,071 - 20,071 12,381
Total funds brought forward S20 22,143 22,143 9,762
Total funds carried forward S21 2,072 2,072 22,143
Note
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Donors & Partners

We are so thankful to all our donors who contributed to our many projects this year:

Partners:

Kanallan, Indigo Children’s Fund, Free the Bears, Ironwood, Allt, cole + partners, Kulen Outreach, JAM, Jagriti Child and Youth Concern Nepal, Laos Department of Forest, Form:us Design Studio, KM Engineering, WCS Cambodia and Be Treed.

A huge thanks to everyone who donated to Building Trust international projects around the world.

About

Building Trust International is a non profit organisation offering design assistance to communities and individuals in need. Building Trust International assesses areas in need, finds sustainable, economical aid solutions and ultimately provides buildings and infrastructure.

These core actions have blossomed into advocating and educating on the principles of socially aware design, providing an accessible resource on humanitarian design projects and providing a structure for the crossover of information between design professionals.

Building Trust International is a charity registered in England and Wales (1142338).

Staff

Founder - David Cole Founder - Louise Cole

Consulting Partners Allt

Media Inquiries Please contact: info@buildingtrustinternational.org

Speaking engagements: Building Trust international’s designers welcome the opportunity to share our work. For more information please contact Louise Cole at louise@buildingtrustinternational.org

Contact Information Building Trust international T. +44 7577 875816 For more information please visit: www.buildingtrustinternational.org Detailed information about each of our projects is shared on our Facebook group

Building Trust international makes every effort to ensure accuracy in donor and volunteer listings, but on occasion errors may occur. Please contact us at info@buildingtrustinternational.org with any questions or comments.

Building Trust international is a registered charity in England & Wales 1142338

	Charity Name Building Trust international	Charity Name Building Trust international	Charity Name Building Trust international	Charity Name Building Trust international	Charity No (if any)	1142338	CC17a
	Annual accounts for the period
	Period start date		6/4/2023	To	Period end date	5/4/2024

Section A	Statement of financial activities
Recommended categories by activity Incoming resources (	Details of own analysis Note Note 3)		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities Other incoming resources		S01 S02 S03 S04 S05
			- 129,052-			- 129,052-	- 151,861-




*Total in* Resources expended Costs of Generating Funds Costs of generating voluntary income Fundraising trading costs Investment management costs Charitable activities Governance costs Other resources expended *Total res* *Net incoming/(outgoin* Gross transfers betwe *Net incoming/(outgoin* *other recog* Other recognised gai Gains and losses on reva assets for the charity’s ow Gains and losses on inve *Net m* Total funds brought fo *Total fund*	*coming resources* S06 (Notes 4-8) S07 S08 S09 S10 S11 S12 *ources expended* S13 *g) resources before* *transfers* S14 en funds S15 *g) resources before* *nised gains/(losses)* S16 ns/(losses) luation of fixed n use S17 stment assets S18 *ovement in funds* S19 rward S20 *s carried forward* S21		- 129,052-			- 129,052-	- 151,861-


			- 322-			- 322-	- 176-


			- 148,801-			- 148,801-	- 139,304-


			- 149,123-			- 149,123-	- 139,480-
			- 20,071-			- 20,071-	- 12,381-

			- 20,071-			- 20,071-	- 12,381-



			- 20,071-			- 20,071-	- 12,381-
			- 22,143-			- 22,143-	- 9,762-
			- 2,072-			- 2,072-	- 22,143-

CC17a (Excel)

21/01/2025

Section B Balance sheet

Note Fixed assets	Note Fixed assets	Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
Tangible assets (Note 9) Investments (Note 10)	B01 B02 B03	- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
*Total fixed assets* Current assets Stock and work in progress Debtors (N t 11) (Short term) investments Cash at bank and in hand *Total current assets* Creditors: amounts falling due within one year (Note 12) *Net current assets/* *(liabilities)* *Total assets less current* *liabilities* Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges *Net assets* Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) *Total funds* Signed by one or two trustees on behalf of all the trustees	B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20	- --	- --	- --	- --	- --

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		Signature Print Name Date of approval
				JUDE SELLEN COLE		15/11/2024

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Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu

CC17a (Excel)

21/01/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* ü Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.
[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

· if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

· if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

21/01/2025

Section C	Notes to the accounts (cont)
Note 2 Accounting policies
*This standard list of accounting policies has been applied by the charity except for those deleted. Where a*
*different or additional policy has been adopted then this is detailed in the box below.*
INCOMING RESOURCES
Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	·the charity becomes entitled to the resources;
	·the trustees are virtually certain they will receive the resources; and
	·the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract
related expenditure	income) the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift
and gifts	to which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and	This includes any gain or loss on the sale of investments and any gain or loss resulting from
losses	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing
	the charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there
performance conditions	are no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories
	on a basis consistent with the use of resources, eg allocating property costs by floor areas,
	or per capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least £500.
use by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in	These are valued at the lower of cost or market value.
progress
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Voluntary income	Analysis This year Last year £ £ Public Donations (unrestricted) - 13,750- - 5,575- Public Donations (restricted) - 5,018- Gift Aid - 302- Kanallan/ICF New Road School - 75,000- Kanallan/ICF MS7 (res) - 32,800- Love Learning Centre - 21,533- Cambodian Learning Centres - 40,000- - 80,000- FTB Asia - 6,935-	Analysis This year Last year £ £ Public Donations (unrestricted) - 13,750- - 5,575- Public Donations (restricted) - 5,018- Gift Aid - 302- Kanallan/ICF New Road School - 75,000- Kanallan/ICF MS7 (res) - 32,800- Love Learning Centre - 21,533- Cambodian Learning Centres - 40,000- - 80,000- FTB Asia - 6,935-	Analysis This year Last year £ £ Public Donations (unrestricted) - 13,750- - 5,575- Public Donations (restricted) - 5,018- Gift Aid - 302- Kanallan/ICF New Road School - 75,000- Kanallan/ICF MS7 (res) - 32,800- Love Learning Centre - 21,533- Cambodian Learning Centres - 40,000- - 80,000- FTB Asia - 6,935-
	Public Donations (unrestricted)	- 13,750-	- 5,575-
	Public Donations (restricted)		- 5,018-
	Gift Aid	- 302-
	Kanallan/ICF New Road School	- 75,000-

	Kanallan/ICF MS7 (res)		- 32,800-
	Love Learning Centre		- 21,533-
	Cambodian Learning Centres	- 40,000-	- 80,000-
	FTB Asia		- 6,935-
Activities for generating funds Investment income Incoming resources from charitable activities	Total	- 129,052-	- 151,861-








	Total






	Total













	Total	- --	- --

CC17a (Excel)

21/01/2025

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Costs of generating voluntary income	Analysis This year Last year £ £	Analysis This year Last year £ £	Analysis This year Last year £ £
	Bank incoming charges
	Web Domain	- 138-	- 40-
	International bank charges	- 81-	- 19-
	Office	- 98-	- 117-
	Publicity	- 5-




Fundraising trading costs Investment management costs Charitable activities Governance costs Other resources expended	Total	- 322-	- 176-






	Total




	Total

	Cambodia Learning Centres	- 63,493-	- 57,475-
	FTB Asia (unres)	- 6,593-	- 3,339-
	Kanallan/ICF MS7 (res)		- 47,504-
	Kanallan/ICF MS7 (un res)		- 70-
	Love Learning Centre	- 15,320-	- 6,803-
	New Road School	- 59,953-	- 20,897-
	Street Urchin		- 3,215-
	Forest School	- 3,215-
	Parahithoo School	- 227-






	Total	- 148,801-	- 139,304-

			- --
		- --	- --
		- --	- --
	Total	- --	- --






	Total

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
		Fundraising activity		Charitable Activity	Governance Activity			Total Cost
Support cost type		£		£		£		£
	-	--	-	--	-	--	-		--
	-	--	-	--	-	--	-		--
	-	--	-	--	-	--	-		--
	-	--	-	--	-	--	-		--
	-	--	-	--	-	--	-		--
	-	--	-	--	-	--	-		--
	-	--	-	--	-	--	-		--
Total	-	--	-	--	-	--	-		--

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

*please enter ‘None’ in the appropriate box(es).*
	This year	Last year
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid	£	£
6.2 Fees for examination or audit of the accounts
*Please provide details of the amount paid for any statutory external scrutiny of accounts and other*
*services provided by your independent examiner or auditor. If nothing was paid please enter NONE in*
*the appropriate box(es).*
	This year	Last year
	£	£
Independent examiner’s or auditors' fees for reporting on the
accounts
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 7 Paid employees

Please complete this note if the charity has any employees.

7.1 Staff Costs

7.1 Staff Costs
			This year		Last year
			£		£
Gross wages, salaries and benefits in kind		-	17,500-	-	35,000-
Employer’s National Insurance costs		-	1,159-	-	3,763-
Pension costs
	Total staff costs	-	18,659-	-	38,763-

7.2 Average number of full-time equivalent employees in the			This year		Last year
year			Number		Number
The parts of the charity in which the	Fundraising	-	--	-	--
employees work	Charitable Activities	-	--	-	--
	Governance	-	--	-	--
	Other	-	--	-	--
	Total	-	--	-	--

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme



	This year	Last year
	£	£

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
			Grants to			Grants to
			institutions			individuals
Purpose for which grants made			Total amount	£		Total amount	£
		-		--	-		--
		-		--	-		--
		-		--	-		--
					-		--
		-		--
					-		--
		-		--
					-		--
		-		--
	**Total **	-		--	-		--

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*of institutions supported.*
Names of institutions	Purpose		Total amount of grants paid £
		-	--
		-	--
		-	--
		-	--
		-	--
		-	--
		-	--
		-	--
		-	--
		-	--
	**Total grants to institutions **	-	--

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
Balance brought forward Additions Revaluations Disposals Transfers *	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
Balance carried forward - -- - -- - -- - -- - -- - -- 9.2 Accumulated depreciation and impairment provisions Basis SL or RB SL or RB SL or RB SL or RB SL or RB Rate Balance brought forward - -- - -- - -- - -- - -- - -- Depreciation charge for year - -- - -- - -- - -- - -- - -- Impairment provisions - -- - -- - -- - -- - -- - -- Revaluations - -- - -- - -- - -- - -- - -- Disposals - -- - -- - -- - -- - -- - -- Transfers - -- - -- - -- - -- - -- - -- Balance carried forward - -- - -- - -- - -- - -- - -- 9.3 Net book value* Brought forward - -- - -- - -- - -- - -- - -- Carried forward - -- - -- - -- - -- - -- - --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --

	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --
9.4 Revaluation *If any fixed assets have been revalued please give details of the valuer and method of valuation*

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

10.1 Fixed assets investments	10.1 Fixed assets investments
Carrying (market) value at beginning of year Add:additions to investments at cost Less:disposals at carrying value Add/(deduct):net gain/(loss) on revaluation		£
		- --
		- --
		- --
		- --
Carrying (market) value at end of year		- --

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

change or held in common ompanies, unit trusts or other ertakings and companies Exchange o Total	10.2 Market value at year end £	10.3 Income from investments for the year £
	- --	- --
	- --	- --
	- --	- --
	- --	- --
	- --	- --
	- --	- --
	- --	- --
of its value (for example represents more than 5 per cent of please provide details.

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held Market Value

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors			Amounts falling due within one year	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year	Amounts falling due after more than one year
			This year		Last year		This year		Last year
			£		£		£		£
Trade debtors		-	--	-	--	-	--	-	--
Amounts due from subsidiary and associated
undertakings		-	--	-	--	-	--	-	--
Other debtors		-	--	-	--	-	--	-	--
Prepayments and accrued income		-	--	-	--	-	--	-	--
	Total	-	--	-	--	-	--	-	--

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
			Amounts falling due				Amounts falling due
			within one year			after more than one year
			This year		Last year		This year		Last year
			£		£		£		£
Loans and overdrafts		-	--	-	--	-	--	-	--
Trade creditors		-	--	-	--	-	--	-	--
Amounts due to subsidiary and associated
undertakings		-	--	-	--	-	--	-	--
Other creditors		-	--	-	--	-	--	-	--
Accruals and deferred income		-	--	-	--	-	--	-	--
	Total	-	--	-	--	-	--	-	--

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Fund	Name	Type PE, EE or R	Purpose and Restrictions

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

			Fund										Fund
			balances										balances
			brought		Incoming		Outgoing			Gains and			carried
			forward		resources	resources			Transfers		losses		forward
Fund names			£		£		£		£		£		£
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
		-	--	-	--	-	--	-	--	-	--	-	--
	Total Funds	-	--	-	--	-	--	-	--	-	--	-	--

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

							Amounts paid or benefit value	Amounts paid or benefit value
Name	of	trustee	or	connected	party	Legal authority (eg order, governing document)	This year	Last year
							£	£

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Name of trustee or connected party	Legal authority	Amount owing	Amount owing
		This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee	Relationship to	Description of the	This year	Last year
or related party	charity	transaction(s)	£	£

CC17a (Excel)

21/01/2025

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

21/01/2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name Building Trust International	Charity Name Building Trust International	Charity Name Building Trust International

05/04/2024	Charity no (if any)	1142338

(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended05/04/2024.

Responsibilities and basis As the charity's trustees, you are responsible for the preparation of the of report 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 I have completed my examination. I confirm that no material matters have statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting 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.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:	EA Holdaway		19/01/2025

	Mrs EmilyAnnette Holdaway

	Member of the Chartered Institute of Management Accountants Member ID 1-82YNC

	56 Gordon Avenue

Oct 2018

IER

Bristol BS5 7DS

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

N/A

Oct 2018

IER