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2022-04-05-accounts

LOVE INDIA

Report and Accounts for Year ended 5 April 2022

Charity No 1149655

LOVE INDIA

for the year ended 5[th] April 2022

Charity Information

Trustees Robert Perry
Robin Dickinson
Stanislaus Webster
Rebecca Sibanda
Governing Document Charitable Trust Deed dated 1stJune
2012
Charity Registration Number 1149655
Contact Address 28 Beresford Road
Prenton
CH43 1XG
Independent Examiner Wendy Clarke
3 Oakworth Drive
New Ferry
CH62 1HL
Bankers HSBC plc

CONTENTS

Page
Charity Information 1
Trustees’ Report 2-3
Independent Examiner’s Report 4
Financial Statements 5
Notes to the Accounts 6

Page 1 of 6

LOVE INDIA

Trustees’ Report for the period 6[th] April 2021 – 5[th] April 2022

The Trustees of Love India have pleasure in submitting the Report and Financial Statements for the year ending 5[th] April 2022.

Objects of the Charity

Love India was set up to bring love, hope and opportunities for improving the lives of poor and disadvantaged children and families, principally of the Dalit caste, in the Indian states of Goa and Karnataka and across Southern India. The impetus to set up the charity came from a response to reports of the work undertaken by the Indian registered charity Tender Heart Foundation.

The specified objects of Love India relate to access to education for children, training to gain employment and the relief of poverty and ill-health and these are achieved by making grants.

Governance

The grant-making decisions rest with the Trustees who meet regularly to monitor the activities of the charity.

Public Beneft

The Trustees confirm that they have complied with the Charity Commission's general guidance on public benefit and believe that the benefit to members of the public described in the programmes below demonstrate the public benefit delivered by Love India.

Review of Activities

The on-going impact of the Covid-19 pandemic has significantly disrupted the operation of the 2 centres, Ghataprabha Day Centre in Karnataka and Baina Tailoring School at Vasco da Gama in Goa, which have been supported in recent years. Grants were made to meet fixed costs for both buildings, as well as support for the salaries of staff.

More importantly, Emergency “Covid-19” relief payments were also made to provide groceries and medical supplies to families in both of these areas. The quarantine and isolation rules during the pandemic meant that it had become even more difficult to find work and without any income many families were more likely to die from starvation than the virus.

Page 2 of 6

Financial Review

The total amount received in the year was £40,532, an increase on the £38,819 received in the previous year.

The response and generosity of donors to the devastating impact of the Covid-19 pandemic, especially on the poorest within India has continued into this second year. Donations totalled £33,744 down from the previous year’s £37,788. However, compared to pre-Covid years, this year’s amount remains much higher. It would be unwise to anticipate a similar level of receipts in future years, but maybe there could be an element of increased support.

Gift Aid recovered, which is always a year in arrears, rose significantly from £1,007 to £6,774. Thisis always received a year in arrears and reflects the generous donations received in the year 2020/21. The sum expected to be received in 20022/23, for this year’s donations is £3,271.

Bank interest reduced dramatically from £24 to £14, despite increased balances, because of the reduction of interest rates. Meanwhile, it was disappointing to see the Bank increasing their charges from £95 to £171, completely ending free banking for charities.

Reserves Policy

Love India has no employees or contracts that would require reserves to be maintained against any reduction in receipts. However, Trustees have previously agreed that it would be prudent to maintain a minimum balance of £5,000 to react to any urgent request, should it arise.

Trustees' Responsibilities

Charity law requires us as Trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its receipts and payments for the year.

We are responsible for keeping proper accounting records which disclose withreasonable accuracy at any time the financial position of the charity and enable us toensure that the financial statements comply with Charities law. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the Trustees on the 17[th] June 2022 and signed on their behalf by Robert Perry (Trustee)

Page 3 of 6

LOVE INDIA

Independent Examiner's Report to the Trustees

I report to the Trustees on my examination of the accounts of the Love India Charitable Trust for the year ended 5[th] April, 2022 which are set out on pages 5 to 6.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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.

Wendy Clarke Independent Examiner

Page 4 of 6

LOVE INDIA

Financial Statements for the year ended 5[th] April 2022

Receipts and Payments Account (Note 1)

Not Current Year Previous Year
e
Receipts £ £
Donations 2 33,744 37,788
Gift Aid 3 6,774 1,007
Interest 14 24
Total Receipts 40,5 38,8
32 19
Payments
Grants 23,662 17,820
Bank Charges 171 95
Total Payments 23,8 17,9
33 15
Net Receipts 16,699 20,904
Cash from Previous Year 67,6 46,7
77 73
Total Cash at Year End 84,3 67,6
76 77
Statement of Assets(Note 4)
Current Year Previous Year
£ £
High Interest Deposit A/c 8,239 8,232
Deposit A/c 65,606 59,444
Current A/c 10,531 1
84,3 67,6
76 77

The notes on page 6 form part of these accounts.

This statement was approved by the Trustees on the 17[th] June 2022 and signed on their behalf by:

Robert Perry Trustee

Page 5 of 6

Notes to the Financial Statements

1. Accounting Policies

The accounts are prepared on a Receipts and Payments basis in accordance with approved practice for the Charity Commission, because gross turnover is below the £250,000 threshold for accrual accounts.

  1. Donations

These are received from many sources, but principally individuals, mainly through monthly Standing Orders, and are indicative of the regular, predictable cash flow into the charity.

3. Gift Aid

The amount of £6,774 received in the year relates to donations received in 2020/21 and the Gift Aid of £3,271 due on donations given in 2021/22 will not be received until 2022/23.

4. Statement of Assets

The Current and Deposit accounts are held with HSBC. The High Interest Deposit account is with CCLA Fund Managers Ltd, one of the UK’s largest charity fund managers and fully regulated by the Financial Conduct Authority (FCA).

Page 6 of 6