2025-04-05-accounts - Building Trust International

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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

Thanks

Welcome

The Trustees of Building Trust international are delighted to present our Annual Report for 2024 - 2025.

Key Aims:

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

During this year, we worked on some really exciting projects. We started the year moving the first MOVINGschool to a new site in Mae Sot in the Thai/Burma border. We completed a striking, new, colourful learning centre in Cambodia with volunteers and we finished the year starting the build of the 27th BTi school project.

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

We are able to continue to work on many of these projects through our partnership with Kanallan, a philanthropic consultancy working with independent humanitarian projects around the world and other long term partners, supporters and friends of Building Trust international.

During 2025 and beyond, we look forward to delivering further educational projects and continue our work in both South East Asia and around the world.

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 host an amazing design + build workshop in the Laotian jungle, where we built a new visitor centre for guests to view endangered bears.

Many Thanks, The Trustees April 2024/25 (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.)

An incredible success of this year was the partnership with a company providing plastic roofing and materials to the Paris Olympics. We re-purposed materials which were transported to Asia and then used to build a new school.

Who we are

Building Trust International began in 2010 with the core aim to provide design and architectural assistance to existing charities, individuals and communities in need.

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 and we thank our station leaders.

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 like-minded caring professionals and students that can learn from one another and share resources.

TRUSTEES: Toby Maclean - Founder of Allt, Lorna Bains - Founder, Vilo Consulting, Will Postle - Associate Director at Capgemini, Jude Sellen Cole - Founder, Impact Wellbeing

Year Successes:

Founder’s Thoughts

- 1000+ new members

- 1 school move

- 3 educational builds

- 1 conservation workshop

Louise Cole, Co-founded, Building Trust International in 2010 and has continued to champion the importance of well designed learning environments around the World.

“I am so incredibly proud of the work Building Trust international has carried out this year. From creating our 27th school project to building an amazing new sensory playground for children in need made from locally sourced bamboo. We have worked closely with our local partners to ensure the projects we build meet the needs of the end user and are a success. I cannot wait to see what the next 15 years hold.” L Cole

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 build of an amazing new learning centre in Thailand and starting the construction of a further school for 400+ students.

We promoted sustainable design by educating and building with locally sourced materials such as bamboo, which we carried out this year through a successful Design + Build workshop in Laos.

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

Parahitoo 00

Parahitoo Thoo

A much needed new school project on the Thai/Burma border.

Following a site visit to Mae Sot, we were advised of the need for a new school building for a community in need.

In order to build the school we carried out a few different initiatives to both raise funds and gain materials to build the new school.

Groundwork starts September 2024

Founder David Cole agreed to take on a fund-raising challenge running the Edinburgh Marathon in May 2025 to raise funds for the school. We hope this challenge will both gain much needed donations but also widen our network of like minded individuals interested in sustainable design. We were also so happy to hear from one of our volunteers in Australia Rorie who agreed to take on the challenge of the Ballarat Marthon to raise funds for the school to have its very own playground.

Materials from Paris Olympics

In 2012, we partnered with a company providing plastic roofing fabric which was used on our first school MOVINGschool 001. We re-connected with this company and asked if they would like to collaborate again. The result was a partnership using waste materials from the Paris 2024 Olympics to be transported to the Thai border and used on this new school project. This is an exciting initiative and one we hope to replicate in the future.

Steel frame starts to go up on site

Existing classroom facilities at Parahitoo Thoo

Location - Mae Sot, Thailand Project Cost - £93000 est Project Partners - Kanallan, Ironwood, AMP Structures Design Team -Building Trust International and Ironwood Project Sponsors - Kanallan + Indigo Children’s Fund, Private Donors, Facade Textile International Duration - Sept 24 - Aug 25

|IFYX•,- MOVINGschool 001 r-.v-* hÉp

MOVINGschool 001

An exciting move for MOVINGschools on the Thai/Burma border

The MOVINGschool project is a modular, re-locatable school for refugee and migrant communities, with the first schools built along the Thai–Burma border in 2012. Originating from an international design competition in 2011, the concept combines a prefabricated steel frame with locally crafted bamboo panels, creating a structure that can be disassembled and rebuilt with minimal waste and disruption.

Painting begins

We were later contacted by the head teacher of MOVINGschool 001, who explained that the school would have to move because the community did not have secure land rights. After working closely with the school community, a new site was identified, funds were raised, and the building was carefully de-constructed, transported, and reconstructed in its new location.

School in new location

Seeing the MOVINGschool design successfully realise its promise of portability has been incredibly rewarding. During the move, the school community felt this was a good opportunity to upgrade the front wooden panels with a vibrant new painted pattern, bringing fresh colour and identity to the building in its new home.

Local team deconstruct MOVINGschool 001

Location - Mae Sot, Thailand Project Cost - £14378 Project Partners - Kanallan, Ironwood, Local school community

Design Team -Building Trust International and Ironwood Project Sponsors -Kanallan and Indigo Children’s Fund Duration - May - June 2024

roa 111111113

NEW road

A storm hits New Road school

Building Trust International maintain strong relationships with the projects we have built. In April 2024, A Cyclone and series of strong storms hit one of our newly built learning centres in Mae Ramat on the Thai/ Burma border.

We reached out to our local partners, donors, volunteers and local construction team Ironwood to fundraise and fix the damaged sections of the school.

New Road from above

Location - Mae Ramat, Thailand Project Cost - £2080 Project Partners - Kanallan Design Team -Building Trust International, cole+partners and Ironwood Project Sponsors - Private Donors Duration - April 2024

Exterior view of New Road

We are happy to advise that New Road was repaired quickly and the school currently hosts 300 students who are enjoying their amazing new school building.

We thank everyone involved in the repairs and those who donated to help get the school back open.

Exterior view of New Road

Internal corridor at New Road

am 00 ensory aygroun rr li

Bamboo Sensory Playground

Bringing a bamboo playground to life in Phnom Penh

Seven years after completing our first project with National Borey for Infants and Children, we were invited back to support their work once again. This time with the creation of a large bamboo canopy that forms the heart of a new sensory playspace for children with special needs in Phnom Penh.

Designed in collaboration with Cole+Partners and Native Landscape Design and supported by Kanallan, the canopy creates a shaded, tactile and calming environment where children can explore, play and learn in safety and comfort.

Enjoying their new play space

This new playspace complements the National Borey for Infants and Children’s incredible ongoing work, offering a joyful, inclusive outdoor setting that supports the development and wellbeing of some of Phnom Penh’s most vulnerable children.

Canopy under construction

Location - Phnom Penh, Cambodia Project Cost - £19176 Project Partners - Leak and Chea, National Borey for Infants and Children Design Team- cole+partners + Native Landscape Design Project Sponsors - Kanallan and Indigo Children’s Fund Duration - June - Dec 24

Internal view of bamboo roof canopy structure

IAN learning centres JY

CLC - POPEL

A fantastic colourful fan shaped school design in rural Cambodia.

We are thrilled to share images of Popel School now open, an exciting new school project in Kulen National Park, Cambodia.

In 2022, Building Trust international was invited to design a series of new school buildings for rural communities in need. After extensive community consultations, the designs were finalised and today classes are fully underway at Popel School.

Pupils enjoying their new learning centre

Situated within a protected forest, the project was developed in close collaboration with the local community, teachers, conservation NGOs and partners Kulen Outreach and Kanallan. The school provides a welcoming community hub, with multiple classrooms, covered dining areas, and shaded spaces for learning. Every element of the design was guided by the aim of creating a safe, well-ventilated environment that supports both education and community gatherings.

Students from Popel learning centre

Earlier this year, the school community and local team of volunteers held a vibrant painting workshop, adding the finishing touches in time for the school’s opening day.

Photos by Kulen Outreach

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 class

HER place ri ri rr.rr-n¢

HER place

HER Place women’s empowerment centre opens 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 share the brilliant news the HER Place has opened its doors 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.

Kanallan’s Girls’ Empowerment Programme will operate from its permanent home at HER Place and will provide education, health and menstruation training, self-defence, legal services, counselling along with finance, entrepreneurship, careers and business coaching plus much more.

HERPlace is complete

HERPlace

Exterior view of HERPlace

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 - present

Photos by Kanallan

I"Iw: dilllll, Laos Worksho 'iJ ¢11

Laos Workshop

Building Trust construct an innovative viewing platform 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 new bear viewing platform to be built from bamboo in the Luang Prabang National Park.

During construction

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 platform is an amazing new feature at the Free The Bears project in Laos where visitors can enjoy viewing wildlife from the new space.

*The project in use

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. The project was constructed during a two week design and build workshop where participants joined from around the world to learn about sustainable design and build with local materials.

*External view of the viewing platform

Location - Luang Prabang, Laos Project Cost - £7847 Project Partners - Free the Bears + Laos Department of Forestry Design Team - Building Trust International + Design + Build workshop participants Project Sponsors - Free the Bears + workshop participants Duration - Sept 2024

*Photos by Free the Bears

PERU dormitori IE

PERU dormitories

Location - Sacred Valley, Peru Project Cost - £23632 Project Partners - Casita Huaran

Design Team -Building Trust International Project Sponsors - Kanallan Duration - March 2024

Bringing new dormitories to life in the Sacred Valley in Peru.

We are excited to share the completion of new dormitories for children in the Sacred Valley, Peru.

Developed in partnership with Casita Huaran and Kanallan, these new buildings provide a safe, supportive place for children to live who would otherwise struggle to access education in this remote region.

Having secure, well-designed accommodation means the children can stay close to school, focus on their studies and build lasting friendships within a caring community.

This project marks a huge step forward in helping young lives grow and thrive in the Sacred Valley, opening up opportunities for education and a brighter future in this beautiful part of Peru.

We were so pleased to connect with Casita Huaran and build our first project in South America.

Photo credit Casita Huaran

Newly renovated dorms

Porch and balcony

Children enjoy their new dorms

Members

37 Stations 75+ Countries 87000+ 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, Ironwood, Kulen Academy, Casita Huaran, Chan Chan and our local teams for the use of their photography this year. A huge thanks to Kanallan, Indigo Children’s Fund, Free The Bears, Kulen Outreach, Casita Huaran, Chan Chan, Facade Textile International, AMP Structures and National Borey for Infants and Children for their continued support during this year.

Financial

Statement of Financial Activities Year ending 05/04/2025

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 2024 - 2025. Note that £2072 was carried over from the previous year of accounts. Building Trust have no tangible assets and no debts.

£167995 of funds were generated through voluntary income. This included the start of two marathon fund-raising challenges, one in Australia and one in Scotland. These are to raise funds for a new learning centre and playground on the Thai/Burma border. These funds will continued to be raised during 25/26.

Funds were also raised through voluntary income, from our incredible philanthropic partner Kanallan which went towards our first build in South America and multiple new school projects around the world.

For expenditure £13791 were costs of generating voluntary income. £136202 were costs from charitable activities such as many new educational builds in Thailand and Cambodia and also a design and build workshop in Laos.

Operating Revenue 2024 - 25

----- Start of picture text -----
95.25% Voluntary Income
4.75% Charitable Activities
----- End of picture text -----

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 2025-2026 are £28458. A percentage of this will be spent on developing a new school project in Bangladesh and further learning centres in Asia.

We also look forward to seeing the final totals of the two marathon fund-raisers during the next financial year.

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

----- Start of picture text -----
Charity Name Building Trust international Charity No
(if any) 1142338
Annual accounts for the period CC17a
Period start date To
6/4/2024 Period end date 5/4/2025
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 167,995 167,995 129,052
Activities for generating funds S02
Investment income
S03
Incoming resources from
charitable activities S04 8,384 8,384
Other incoming resources S05
Total incoming resources S06 176,379 176,379 129,052
Resources expended (Notes 4-8)
Costs of Generating
Funds
Costs of generating voluntary
income S07 13,791 13,791 322
Fundraising trading costs
S08
Investment management costs
S09
Charitable activities
S10 136,202 136,202 148,801
Governance costs
S11
Other resources
expended S12
Total resources expended S13 149,993 149,993 149,123
Net incoming/(outgoing) resources before
-
transfers S14 26,386 26,386 20,071
Gross transfers between funds S15
Net incoming/(outgoing) resources before
-
other recognised gains/(losses) S16 26,386 26,386 20,071
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 26,386 26,386 - 20,071
Total funds brought forward S20 2,072 2,072 22,143
Total funds carried forward S21 28,458 28,458 2,072
Note
----- End of picture text -----

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, Jagriti Child and Youth Concern Nepal, Casita Huaran, National Borey for Infants and Children, Native Landscape Design, Laos Department of Forest, Form:us Design Studio, KM Engineering, AMP Structures and Facade Textile International.

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		6/4/2024	To	Period end date	5/4/2025

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
			- 167,995-			- 167,995-	- 129,052-


			- 8,384-			- 8,384-

*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		- 176,379-			- 176,379-	- 129,052-


			- 13,791-			- 13,791-	- 322-


			- 136,202-			- 136,202-	- 148,801-


			- 149,993-			- 149,993-	- 149,123-
			- 26,386-			- 26,386-	- 20,071-

			- 26,386-			- 26,386-	- 20,071-



			- 26,386-			- 26,386-	- 20,071-
			- 2,072-			- 2,072-	- 22,143-
			- 28,458-			- 28,458-	- 2,072-

CC17a (Excel)

07/01/2026

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	- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --

		- --	- --	- --	- --	- --
		Signature Print Name Date of approval
				JUDE SELLEN COLE		28/10/2025

Cells highlighted in Yellow contain formulas to add up columns C,D and E but these are not protected cells

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

CC17a (Excel)

07/01/2026

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)

07/01/2026

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)

07/01/2026

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) - 2,202- - 13,750- Public Donations (restricted) Gift Aid - 563- - 302- New Road School - 2,080- - 75,000- Parahita Htoo school - 74,083- MS1 - 14,377- Peru Dormitories - 23,632- Bangladesh School - 15,619- Cambodian Learning Centres - 10,538- - 40,000- Bamboo Sensory Playground - 19,176- Parihitoo Marathon Fundraiser - 5,725-	Analysis This year Last year £ £ Public Donations (unrestricted) - 2,202- - 13,750- Public Donations (restricted) Gift Aid - 563- - 302- New Road School - 2,080- - 75,000- Parahita Htoo school - 74,083- MS1 - 14,377- Peru Dormitories - 23,632- Bangladesh School - 15,619- Cambodian Learning Centres - 10,538- - 40,000- Bamboo Sensory Playground - 19,176- Parihitoo Marathon Fundraiser - 5,725-	Analysis This year Last year £ £ Public Donations (unrestricted) - 2,202- - 13,750- Public Donations (restricted) Gift Aid - 563- - 302- New Road School - 2,080- - 75,000- Parahita Htoo school - 74,083- MS1 - 14,377- Peru Dormitories - 23,632- Bangladesh School - 15,619- Cambodian Learning Centres - 10,538- - 40,000- Bamboo Sensory Playground - 19,176- Parihitoo Marathon Fundraiser - 5,725-
	Public Donations (unrestricted)	- 2,202-	- 13,750-
	Public Donations (restricted)
	Gift Aid	- 563-	- 302-
	New Road School	- 2,080-	- 75,000-
	Parahita Htoo school	- 74,083-
	MS1	- 14,377-
	Peru Dormitories	- 23,632-
	Bangladesh School	- 15,619-
	Cambodian Learning Centres	- 10,538-	- 40,000-
	Bamboo Sensory Playground	- 19,176-
	Parihitoo Marathon Fundraiser	- 5,725-
Activities for generating funds Investment income Incoming resources from charitable activities	Total	- 167,995-	- 129,052-








	Total






	Total

	Laos FTB Workshop	- 8,384-











	Total	- 8,384-	- --

CC17a (Excel)

07/01/2026

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	- 84-	- 138-
	International bank charges	- 74-	- 81-
	Office	- 103-	- 98-
	Publicity		- 5-
	Fundraising	- 13,531-



Fundraising trading costs Investment management costs Charitable activities Governance costs Other resources expended	Total	- 13,791-	- 322-






	Total




	Total

	Cambodia Learning Centres	- 10,538-	- 63,493-
	FTB Asia (unres)		- 6,593-
	Bamboo Sensory Playground	- 19,176-
	FTB Laos Workshop	- 7,847-
	Love Learning Centre		- 15,320-
	New Road School	- 2,080-	- 59,953-
	MS1	- 14,378-
	Forest School		- 3,215-
	Parahithoo School	- 71,139-	- 227-
	Kulen Academy	- 363-
	Peru Dormitories	- 10,681-




	Total	- 136,202-	- 148,801-

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






	Total

CC17a (Excel)

07/01/2026

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)

07/01/2026

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		-	26,250-	-	17,500-
Employer’s National Insurance costs		-	2,367-	-	1,159-
Pension costs
	Total staff costs	-	28,617-	-	18,659-

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)

07/01/2026

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)

07/01/2026

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)

07/01/2026

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)

07/01/2026

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)

07/01/2026

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)

07/01/2026

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)

07/01/2026

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)

07/01/2026

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Building Trust International On accounts for the year 05/04/2025 Charity no 1142338 ended (if any) Set out on pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 05/04/2025 .

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis 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 I have completed my examination. I confirm that no material matters have examiner's 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:

Date: 05/01/2026

Oct 2018

IER

Name: Mrs Emily Annette Holdaway

Relevant professional Member of the Chartered Institute of Management Accountants qualification(s) or body Member ID 1-82YNC (if any):

Address: 56 Gordon Avenue

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