2023-03-31-accounts

2022-2023 ANNUAL REPORT The annual report and financial statement of the trustees of Global Care International (formerly known as Global Care Volunteers) for the year ending 31 March 2023.

Global Care is an international Christian charity providing relief, development and education for vulnerable children.

Help a vulnerable child. Grow a strong adult.

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We worked in
16 nations in
the last year.
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Contents

Who are Global Care? 4 Objectives & Activities 6 What we planned to do in 2022/23 & 12 what we achieved Future plans 13 Financial review 14 Structure, governance & management 16

Statement of trustees’ responsibilities 18 Independent auditors’ report 19 Statement of financial activities 23 Balance sheet 24 Statement of cash flows 25 Notes to the financial statements 26

Who are Global Care?

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John White
CEO & Secretary of Trustees
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Registered office

2 Dugdale Road Coventry CV6 1PB

Contact

[e-mail] 0300 300 21 300 globalcare.org

Charity Number

01142624

Company Number

07560813

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Jane Edwards Sue Matejschuk Jonny Foss
Clare McCann Helen Tucker Keith Parr
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Auditor

Burgis & Bullock 23-25 Waterloo Place Leamington Spa Warwickshire CV32 5LA

Bankers

Lloyds Bank Plc 30 High Street Coventry CV1 5RE

Solicitors

Fiona Bruce & Co. Justice House 3 Grappenhall Road Warrington WA4 2AH

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Trustees’ Report

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

On the first day of the reporting period Global Care and Global Care Volunteers merged. Global Care (previously charity number 1054008) was merged into Global Care Volunteers (Charity number 1142624), by way of gift of net assets, and the charity name was changed to Global Care International.

With the permission of the Charity Commission we continue our activities under the name Global Care so as to ensure continuity. As this is the first annual report of the merged charity, some of the figures in the accounts may be hard to compare with previous years.

We have tried to be as clear as possible (through the provision of notes) but if further detailed information would help in understanding the merger and the year of activities please do not hesitate to contact us.

Objectives & Activities

To promote any charitable purpose for the benefit of the community in the United Kingdom or throughout the world as the trustees see fit, in particular but not exclusively by the following means:

Carrying out all of the charity’s activities in accordance with the Christian ethos statement and the values charter of the charity.

The promotion of the The relief of those voluntary sector for in need by reason of the public benefit, poverty, discrimination, in particular but not maltreatment, youth, exclusively by the ill health, disability or following means: other disadvantage, especially vulnerable children.

a. promoting encouraging and supporting volunteering and community involvement by individuals;

b. providing opportunities for individuals to volunteer;

c. providing assistance and training for volunteers; and

d. raising awareness of the needs of poor, sick, distressed, vulnerable and under-educated persons and communities in the UK and throughout the world.

In December 2022, 12 volunteers and three members of Global Care UK staff visited Spurgeon’s Academy in Kibera, Kenya, a school supported by Global Care.

During the trip, the volunteers ran a children’s club and other activities, visited homes, and took part in a large celebration for the 20th Anniversary of Spurgeons Academy. The volunteers were all regular donors and fundraisers for the project, and the trip gave them the opportunity to better understand the needs of vulnerable children and families living in the Kibera slum, experience first-hand the work of Global

Care, and personally witness the impact of their giving and fundraising. The public benefit of this activity is to promote the voluntary sector by supporting volunteering and community involvement of individuals and providing opportunity for individuals to volunteer.

In the UK, a team of volunteers worked alongside shop managers in our two charity shops, sorting stock, supporting sales, and chatting to customers, raising funds for our overseas programmes and promoting our work.

Volunteers also worked alongside our UK office team helping with general administrative tasks. Volunteers in all roles receive appropriate training for their role and in working in the charity sector. The public benefit of these activities is to promote, encourage and support volunteering and community involvement by individuals by providing opportunities for individuals to volunteer, and providing assistance and training for volunteers.

We raised awareness of the needs of marginalised people and communities, through a wide range of communications.

We delivered donor programmes which equip people to make a difference for vulnerable children through sponsorship or by becoming a Global Care ‘Change Maker’.

We produced and distributed newsletters, project updates and multimedia resources, in print and digital forms, to supporters, and more broadly to the general public through social media, and through speaking engagements to interested groups including churches and community groups.

The public benefit of these activities is to raise awareness of the needs of poor, sick, distressed, vulnerable and under-educated persons and communities throughout the world.

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Our child sponsorship programme continues to support more than 750 vulnerable children, including children living in extreme poverty in Sri Lanka, India, Guatemala, Uganda, Zambia, and Kenya, and orphaned and abandoned children in residential settings in Zimbabwe, Bangladesh, and Morocco.

We supported children with little or no previous education to receive ‘informal’ schooling in Syria, Sri Lanka, Bangladesh, and India. Providing basic education, these initiatives equip children for formal schooling at government primary schools. In Kenya and India, we enabled the poorest children to receive free education at formal schools run by our partners.

The public benefit of these activities is to provide vulnerable children with health, welfare, and educational support, and to provide safety and security for children in dangerous situations.

In Ethiopia we supported women’s self-help groups aimed at enabling women to develop alternative sources of income, become less reliant on child labour, and through improved economic stability, be equipped to send their children to school. In Myanmar, we supported rural primary school teachers and facilitated older children to attend one of the only high schools in an under-resourced remote region.

Alongside our sponsorship programme, we supported a broad range of initiatives to help break down the barriers which prevent vulnerable children from escaping poverty. All our work has a key focus on education as the best way of equipping children with the skills they need today for a better tomorrow.

13 children to access local government schools, and attend punctually and every day.

The public benefit of these activities is to provide relief for children in need because of disability and ill health, and to make families better aware of their rights, responsibilities, and services available. This in turn supports children’s education, independence and well-being.

The public benefit of these activities is to ensure children can access equitable quality education.

In Soroti, Uganda, we funded a Disability Community Officer (DCO) who supported 36 children isolated because of disability.

AIDs, supported by our partners at the Kadella Centre in Sri Lanka.

In India, 175 Dalit children received a backpack filled with school essentials, a lunchbox and water bottle.

The DCO enabled families to access medical assessment, treatment and mobility aids and to better care for their children at home. Through the formation of a local Disability Support Group the DCO raised awareness of the rights of people with disability and enabled peer-to-peer support. The DCO advocated with schools to enable children with disabilities to access education. In Rukungiri, Uganda, our programme to facilitate access to education for children with mobility difficulties enabled

As members of the lowest caste, Dalit children are routinely ignored, abused and exploited, despite caste discrimination being officially illegal. They often face abuse, public humiliation, segregation and discrimination at school. Each backpack bore our partner’s logo to demonstrate that the child is under the protection of an organisation which will stand up for their rights. The backpacks enable children to take part in school academic activities, and to drink and eat at school without experiencing segregation.

We also funded emergency food, medication and counselling for 56 families living with HIV/AIDs. Access to nutritious food is essential for those affected by HIV/AIDS, to help them to fight the virus. In Lebanon, we funded food vouchers for 50 families living in extreme poverty.

In Ethiopia, Kenya, and Uganda, prolonged drought led to fear of famine. Families with land lost crops, animals died through starvation, and food prices soared. In Uganda we provided funds for emergency food for 126 families of sponsored children in rural Soroti. In Ethiopia, 31 of the most vulnerable families supported by our partners received emergency food relief. In Kenya, we provided extra funding to support the rising costs of an existing feeding programme for particularly vulnerable children at Spurgeons Academy.

The public benefit of these activities is to counter ethnic discrimination and to combat the demoralisation and rejection experienced by these children, and to encourage children to continue their education.

We also acted to relieve immediate distress in communities impacted by prolonged drought or a collapsing economy.

Our emergency Hunger Appeal raised over £35,000, providing emergency food supplies for projects in Sri Lanka, Lebanon, Uganda, Ethiopia and Kenya.

The public benefit of these activities is to provide relief for children in crises and reduce immediate distress for families experiencing short-term economic impacts on foodstuffs and medical care.

In Sri Lanka and Lebanon, collapsing economies led to rapid inflation, making basic goods unaffordable for the most vulnerable families. We tripled the amount available to feed 26 children living with HIV/

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We work with vulnerable children regardless of their own faith or ethnicity, seeking justice for all children, because we believe every child is unique and precious in the eyes of God. We aim to express and share the love of God through our actions, dependent on God’s faithfulness, recognising that He will provide the resources for this work.

our programmes are regularly reviewed and measures taken where improvement is needed.

We ensure that we work with international partners who share our values. We work with grassroots partners, who seek to care for their own community, providing them with oversight and resources. Their local knowledge helps us identify the most vulnerable children in their community and understand their needs. For this exchange to work, we place a high value on relationships.

We have developed a ‘CARES’ mnemonic to describe our values - Christ-centred, Authentic, Relational, Enterprising, Serving. All staff and volunteers are made aware of our CARES values and we regularly discuss CARES values as part of support and supervision meetings.

We visit our partners in person and cultivate openness and honesty with them. Our Christian and organisational values are made clear at any meeting with potential partners and are included in our partnership agreements.

We value our prayer partners, providing a monthly prayer guide for supporters and occasional prayer days which are open to all. We promote a culture of honesty, effective communication and accountability and seek to ensure all

The public benefit of these activities is to create a charitable organisation which is open, transparent and accountable, and which seeks justice for all children.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements & Performance

Global Care has this year been operational in 16 countries, on four continents, with currently 32 projects directly serving many thousands of children and young people, plus hundreds more in temporary relief aid situations.

The countries of operation included:

• Albania • India • Sri Lanka • Bangladesh • Kenya • Syria • Myanmar • Lebanon • Uganda • Cambodia • Malawi • Zambia • Ethiopia • Morocco • Zimbabwe • Guatemala • South Sudan

Global Care also operates 2 charity shops in the Coventry and Warwickshire area of the UK.

What We Planned To Do In 2022-2023 & What We Achieved

CHARITY

Achieved

Plan

Planning for a year of celebrations marking our 40th anniversary starting in Spring 2023.

We have a large number of events planned for the celebrations of our anniversary year.

We have been providing extra financial support to some of our project partners to enable them to work with children to help them return to appropriate educational opportunities. With some of the older teenagers, this has meant concentrating on learning vocational skills.

As our partner organisations navigate their way out of Covid restrictions we plan to provide extra support to ensure that as many children as possible make a successful return to education.

A team of 12 volunteers and staff from the UK visited Kenya in Dec 2022 to celebrate with the staff and children at Spurgeons Primary school in Kenya.

Reintroduce supporter team trips to partner projects – take a UK team to our partner project in Kenya to celebrate their 20th anniversary.

Further develop our website to streamline the donation experience, and increase the number ofinterested users through more effective use of development tools like the Google Ads grant and Google Analytics.

Improvements have been made to our website to enable us to better understand the way people navigate to the site. This has helped us to tailor landing pages.

Launch a new campaign to promote our child sponsorship programme to new audiences.

All the items needed for the campaign are in place and the campaign for recruiting new sponsors is part of our 40th anniversary.

The charity undertakes a range of fundraising activities each year, including three key appeals at Lent, Harvest and Christmas, which are driven through postal and email communications with existing engaged supporters, and social media activity to reach a broader audience.

Social media activity for appeals includes, but is not limited to, paid advertising on Facebook and Instagram. In addition, the charity organises a small number of one-off fundraising events.

RETAIL

Plan

Achieved

The refurbishment of the Radford shop was carried out during February and March 2023.

Carry out a refurb of our shop in Radford to coincide with a lease extension.

Carry out a reorganisation of the back shop and shop floor in our shop in Bulkington.

This was completed early in the reporting period.

A new leaflet was designed and printed to use both in the shop and for distribution in the area immediately surrounding the two shops.

Carry out a recruitment campaign to increase the number of volunteers in each of our shops.

This was not accomplished. However the shop staff linked with a volunteer to increase the amount sold online via Ebay.

Extend the work done at our Radford shop on the use of Facebook Marketplace to our shop in Bulkington.

Plans for 2023-2024

In 2023/2024 we intend to:

• Hold a series of events to celebrate our 40th anniversary.

• Partner with a new project in Malawi seeking to increase our presence in Southern Africa

• Continue to encourage supporters to join an overseas project team visit.

• Carry out a strategic review of our fundraising activities to ensure that we are making best use of the limited funding we have available to raise funds.

• Hold an official opening of our refurbished shop in Radford.

• Carry out a rebranding of our shops to better communicate the work of Global Care.

All these activities are undertaken following the Fundraising Code as prescribed by the Fundraising Regulator. We are registered with the Fundraising Regulator. The charity does not use any professional fundraisers.

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Financial Review

There are a few reasons for this year’s accounts showing a surplus.

1. The gift of assets from Charity 1054008 into this charity on 1st April 2022 as part of the merger.

2. There were delays in remitting funds to two projects, one in Bangladesh and the other in Sri Lanka.

3. a. Bangladesh: funds were raised through the Christmas appeal in 2022 to cover the costs of a two-year project in Bangladesh ensuring children make successful returns to education after the long Covid lockdowns. There was a delay in starting it.

b. Sri Lanka: funds were raised through the Christmas appeal in 2021 to cover the costs of a three-year project in Sri Lanka which had to be delayed because of the political instability in the country. (The project restarted in mid-2023.)

Reserves Policy

£403,532 is held as restricted funds for our project activities. This includes the gift of restricted funds from Global Care (charity No 1054008). (Please see the ‘Gift of assets’ note for more information). The funds do fluctuate year to year. Most of these restricted funds are clearly related to charitable activities in the countries where we fund the work to support vulnerable children.

As a Christian charity, Global Care takes the position of its reserves very seriously and therefore prayerfully considers its position with regards to reserves in the continuing changing environment facing all charities.

The Trustees, in consultation with executive staff, have reviewed the reserves policy. Given the current economic environment, it is prudent that Global Care ensure that its reserves policy provides a transparent understanding of the costs required to manage the charity.

Free Reserves

Following a review of the policies and procedures of Global Care, it was determined that a free reserve of £44,000 should be held by the charity.

Our unrestricted funds closing balance is £214,913 which includes all the fixed assets as well as our General Fund. £145,815 was held in our Designated fund. At the time of reporting the fund was designated to:

Free reserves, that is unrestricted reserves excluding fixed assets, at the end of the reporting period were £170,956 of which £145,815 were held within the designated fund for specific expected future needs as designated by the trustees. (These are designated for unexpected costs that might be incurred in the UK, fluctuations in currencies and funds related to covering the costs of starting any new projects).

1. support projects that will go into deficit in the coming 12 months (Ethiopia & Sri Lanka)

2. fund the training needs of overseas partners (in areas such as safeguarding, capacity building and supporting children who have experienced trauma)

This leaves a free undesignated reserve of £25,141. This was considered satisfactory by the trustees as some of the future challenges are covered by the designated fund. The free reserves figure does not include any debtors as funds would be received after the year end.

1. protecting project remittances against currency fluctuations

2. fund the ongoing costs of the merger

3. ensure that any deficit in any budget can be covered without affecting project activities.

Comments on Funding

individuals. We also have two charity shops which generate income for the charity.

Global Care met all its financial obligations, with reserves sufficient to cover any income shortfall. Its assets are available and considered adequate to meet all of its obligations, following an examination of each fund. There are no material transactions other than those disclosed in the accounts.

Risk Policy

The Trustees have identified the risks that might affect the charity, and review the charity’s policies and procedures regularly to minimise any risks identified.

Many donors come from the Coventry area but we do have a wider national appeal with significant support bases in the North East and North West of England. Besides the UK trust income that we are granted all our funds come from either churches, groups, or

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Structure, Governance & Management

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The charity is a company limited by guarantee and registered with the Charity Commission (number 01142624).

On 1 April, 2022 Global Care merged with Global Care Volunteers, by way of gift of net assets from Global Care to Global Care Volunteers, and the charity was renamed to Global Care International. The merged charity is trading as Global Care International. The Code of Governance and Articles of Association were also revised and updated to better reflect best practise.

The Board of Trustees remain responsible for all the ultimate strategic decisions of the charity, having regard to the policies of the Charity Commission and on the advice of the Chief Executive Officer and senior management staff. The Trustees fully recognise and accept all of the legal and financial responsibilities and are kept fully informed of charity law changes.

Most of the costs and activities of previous years (premerger) were in the charity Global Care (Charity no 1054008) and are not included in the comparison figures of these accounts.

The Board normally meets three times a year and on other occasions as required. One of the meetings wasvia MS Teams and two were held a at the charity’s headquarters.

The Board is served by its Chief Executive (who is also the Trust’s Executive Secretary of Global Care) and also by a Minutes Secretary. Overall day to day operational/management decisions are taken by the Chief Executive and the senior management team.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Scott (Resigned 14 May K Parr 2022) K McCann J Patrick (Resigned 18 S Matejtschuk February 2023) J Foss H Tucker J Edwards

Considerable authority has been delegated to the Chief Executive for the overall management of the Charity however the Trustees retain ultimate accountability and responsibility for major financial matters and strategic developments.

The Trustees ensure, by means of its Finance SubCommittee (which meets additionally three times annually)that the charity keeps proper accounting records which disclose the financial position of the charity.

Trustees are appointed by invitation from the Board of Trusees, on the advice and recommendation of the CEO. The CEO undertakes initial enquiries and selection of candidates on behalf of the trustees on the basis of their suitability, personal qualities, specific knowledge and the expertise which they can offer to the charity.

All Trustees are provided with quarterly financial ‘Management accounts’ and approve the Annual Budget proposals. These are scrutinised beforehand by the Finance Sub-Committee who also monitor and control the charity’s financial affairs in detail for the Trustees. They are also assisted in the preparation of the Annual Report and Financial Statements by the charity’s staff.

Candidates usually meet the Trustees informally in the first instance and then attend as ‘observers’. They are then formally selected and invited to join the Board. New Trustees are invited to the charity’s headquarters to meet management staff and to familiarise themselves with all aspects of the charity’s work.

The Trustees annually appoint an Auditor for the charity.

The full Board of Trustees remains ultimately responsible and accountable for all major decisions, policy approval and all financial matters.

New Trustees are encouraged and invited to attend external seminars, workshops and courses concerning their work as charity Trustees.

Each year the trustees review the salaries of all staff.

Reviews are carried out of any salary increases being made in the Private sector and Public sector. This is used as a basis for setting any salary increases.

The salary increases are agreed upon during February and March and are implemented from the first of April.

Auditors

Burgis & Bullock were appointed as auditor to the company and a resolution proposing that they be reappointed will be put at a General Meeting.

The trustees’ report was approved by the Board of Trustees.

K Parr Trustee

Monday 7 December 2023

Date

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Statement of Trustees’ Responsibilities

The trustees, who are also the directors of Global Care International for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Auditor’s Report

We have audited the financial statements of Global Care International (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to

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material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

• the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due 20

to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We gained an understanding of the legal and regulatory framework applicable to the Charity and the industry in which it operates and assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Based on our understanding of the Charity and industry we identified that the principal risk of noncompliance with laws and regulations related to breaches of Health & Safety, GDPR, Safeguarding, Charities Act 2011, UK Tax Legislation, UK Employment Law, Fundraising Regulations and Charity Retail Regulations.

We also evaluated management incentive and opportunities for fraudulent manipulations of the financial statements.

Audit procedures performed included:

• Identifying and assessing the design effectiveness of controls in management have in place to prevent and detect fraud.

• Challenging assumptions and judgments made by management in their significant accounting estimates and assessing if these indicate evidence of management bias.

• Reviewing the accounting records for large and unusual bank payments and journal entries and testing any identified and in particular the rationale for any transactions outside the charity’s normal course of business.

• Reviewing minutes for evidence of good governance.

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• Testing a sample of debit entries in the profit and loss account to check they are bona-fide charitable costs.

• Testing a sample of bank payments to source documentation.

• Discussions with management, including consideration of known or suspected incidences of noncompliance with laws and regulation and fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report.

Other matters

Statement of Financial Activities Including Income and Expenditure Account

The comparative year information has not been audited.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Wende Hubbard FCCA (Senior Statutory Auditor)

for and on behalf of Burgis & Bullock

Chartered Accountants Statutory Auditor

23-25 Waterloo Place Leamington Spa Warwickshire CV32 5LA

Burgis & Bullock is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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Balance Sheet

Statement of Cash Flows

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on Monday 7 December 2023

S Matejtschuk

Trustee

Company registration number 07560813

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Notes to the Financial Statement

1. ACCOUNTING POLICIES

Charity Information

statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Global Care International is a private company limited by guarantee incorporated in England and Wales.

The registered office is 2 Dugdale Road, Coventry, CV6 1PB.

1.4 Income

1.1 Accounting convention

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

The financial statements have been prepared in accordance with the charity’s Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

The financial statements are prepared in sterling, which is the functional currency of the charity.

Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings SL over 75 years Computers SL over 2 - 5 years

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the

contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately

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1.12 Retirement benefits

5. INVESTMENTS

as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Key sources of estimation uncertainty

Contribution to supported costs

The 28% is based on previous experience of the amount of overheads required to be allocated to restricted funds in order to cover costs.

6. OTHER INCOME

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the

3. DONATIONS AND LEGACIES

7. RAISING FUNDS

4. OTHER TRADING ACTIVITIES

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8. CHARITABLE ACTIVITIES

9. SUPPORT AND GOVERNANCE COSTS

Governance costs includes payments to the auditors of £4,950 (2022 – £nil) for audit fees.

10. TRUSTEES

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, in respect of their role as a trustee.

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14. TANGIBLE FIXED ASSETS

11. EMPLOYEES

The increase in the number of employees and the wages and salaries costs is due to the transfer of staff from Global Care to Global Care International at 1st April 2022.

Key Management Personnel costs: Remuneration, including pension contributions,employer’s national insurance contributions and contractor payments, of key management personnel totalled £180,011.

The number of employees whose annual remuneration was more than £60,000 is as follows:

15. DEBTORS

12. TAXATION

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

16. CREDITORS

13. TRANSFERS

During the year transfers where made from the restricted funds to the general unrestricted fund. This relates to the 28% of income each fund contributes to the general running costs of the charity.

In addition £43,700 was transferred from the Designated Response fund to general unrestricted funds to cover the costs of running the charity.

Finally 72% of income received and included in the “where the need is greatest” designated fund was transferred to the various restricted funds, as agreed by the trustees.

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17. RESTRICTED FUNDS

and to establish new initiatives.

1. Emergency relief funds – this fund is used to support project activity related to emergency situations – for example: natural disasters, during times of unexpected political or military instability. This fund helps projects support the children and families they work with at times of extreme crisis without delay.

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

1. 40th Anniversary Fund – this is a fund set up to keep the donations and grants related to our 40th anniversary. This fund will be used to support project activities related to girls over the next 2 years.

18. DESIGNATED FUNDS

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

The Designated Response fund is reviewed regularly by the trustees and transfers made to restricted and unrestricted funds when the need arises. At the time of reporting the fund was designated to (a) support projects that will go into deficit in the coming 12 months (Ethiopia & Sri Lanka) (b) fund the training needs of overseas partners (in areas such as safeguarding, capacity building and supporting children who have experienced trauma) (c) protecting project remittances against currency fluctuations (d) fund the ongoing costs of the merger (e) ensure that any deficit in any budget can be covered without affecting project activities.

Incoming resources includes the gift of restricted assets from Global Care (charity No 1054008). Please ee the ‘Gift of assets’ note for more information.

The Where Need Is Greatest fund has been set up to house donations received, that the trustees have designated to use against specific restricted funds in the future, when required. A transfer was made from this fund to the restricted funds during the year, to support certain projects.

The funds do fluctuate year to year. Most of these restricted funds are clearly related to charitable activities in the countries that are named. Of important note this year are the funds held against these country activities;

1. Bangladesh – funds were raised through the Christmas appeal in 2022 to cover the costs of a two year project in Bangladesh ensuring children make successful returns to education after the long Covid lockdowns. There was a delay in starting it.

2. Sri Lanka – funds were raised through the Christmas appeal in 2021 to cover the costs of a three year project in Sri Lanka which had to be delayed because of the political instability in the country. (The project restarted in mid 2023.)

3. Uganda – this is the country where we have the most project activities therefore we need to carry forward significant funds from year to year to ensure continuity for all of the programmes. These funds also contains a one off donation of £15,000 given to help the refurbishment of one of the buildings at the Global Care Uganda site in Soroti.

4. Children at Risk fund – This is an intervention fund which helps us act immediately. We use it to react in a crisis, to make up shortfalls in funding to project activities, support urgent medical needs

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19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

22. GIFT OF ASSETS FROM GLOBAL CARE

On 1 April 2022 the assets, liabilities and activities of Global Care (charity no 1054008) were gifted to the charity Global Care International (formerly known as Global Care Volunteers Limited).

On 1 April, 2022 Global Care merged with Global Care Volunteers to form Global Care International. The difference in the totals of unrestricted funds for 2022 and 2023 is largely related to the merger.

In arriving at the fair value of the net assets gifted a number of adjustments were made to correct prior year accounting errors.

20. OPERATING LEASE COMMITMENTS

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

The adjustments decreased deferred income by £126,125, decreased fixed assets by £42,270 and `increased debtors by £39,203.

23. CASH GENERATED FROM OPERATIONS

21. RELATED PARTY TRANSACTIONS

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

24. ANALYSIS OF CHANGE IN NET FUNDS

The charity had no debt during the year.

During the year £2,264 was paid to Anthony Collins Solicitors LLP for legal services. Trustee Helen Tucker is a partner of Anthony Collins Solicitors LLP.

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Our Disability Outreach project helps children and young people with disabilities who are isolated and stigmatised. By providing aids, improving access to medication and treatment, and connecting families to services and peer support, our team is having a profound impact on some very disadvantaged young lives.

Sixteen year-old *Nelson is just one of almost 40 children and young people supported by the Disability Outreach project in its first 12 months. He says the team have transformed his life.

Nelson became blind after contracting measles as a young child. When his parents died, he moved to live with his elderly grandmother. His brother left school to support them both by making groundnut paste to sell in the market.

Our Disability Outreach team referred Nelson for assessment, which recommended medication and a white cane, both of which were provided by the project. The white cane was a revelation to him, as it enabled him to regain his independence.

The team also enrolled Nelson at a School for the Blind near his home in Soroti, Uganda. Nelson had learned to use a Braille typewriter in less than a month and is now an outstanding student.

Nelson says, “I have learnt that this stick is not just merely a stick but it’s a powerful and respected tool. Whenever I raise it, even a big truck stops.

I find myself respected and considered. I have full access, I can visit, I no longer have painful eyes, I am independent. I attend my class regularly and can participate, I have the hope to achieve my career dream.

This has been a breakthrough in my life.”

Mum of seven Tshey is the proud owner of a small shop, which provides for her family. It all started with just a small sum in savings.

In a rural Ethiopian community where many families live a precarious existence surviving on subsistence agriculture, increasingly at the mercy of unpredictable weather patterns, Tshey’s relative stability – and entreprenurial spirit – stand out.

It wasn’t always like this. Tshey’s life changed thanks to a women’s self-help group (SHG) led by our Ethiopian partners, which introduced her to the concept of saving.

“Before our group started, I did not have any knowledge about savings,” says Tshey. “But they called us together and trained us. I was amazed and started saving using their example. And not only to save, but they allowed us to borrow from them.

“I saved 50Birr (75p) per week at the group. I borrowed 3000Birr (£45) at first, next I borrowed 7000Birr (£105) We pay back in six months and all I borrowed I paid back. Now my business has grown, I save 200Birr (£3) each week, all towards my children’s expenses.”

Read more impact stories on our blog

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Global Care, 2 Dugdale Road, Coventry CV6 1PB 030 030 21 030 | [e-mail] |globalcare.org @GlobalCareInt | @globalcareuk Registered charity no. 1142624 | Company no. 07560813