REGISTERED COMPANY NUMBER: 083936641England and Walesl
REGISTERED CHARrrY MUMBER: 1151443
TRUSTEES. REpoKf AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29Th FEBRUARY 2024
FOR
DROP OF COMPASSION
(A COMPANY LIMITED BY GUARANTEE>
W*eryates Ltd (sta￿rt￿A￿lItorj
109 Coleman Road
Lewier
Lewtershire
LE5 4LE

DROP OF COMPASSION
CONTEi¥fs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH FEBRUARY 2024
Relerence and Admlnlslrnllve Detaib
Truthgs. Report
2 to 9
Reportof the Independent Audilo
10 to 12
statorwnt of FlnanGW *AMUes
13
Statement of Financial Posilion
14
Siatamthtof Cash Fltr*8
15
Notss to the Slatement of Cash Flows
16
Notes to the Flnanclal Statements
17 to 23

DROP OF COMPASSIIXI
REFERENCE AND ADMINISTRATIVE D￿AlL5
FOR THE YEAR Et4DED 29TH FEBRUARY 2024
TRUSTEES
Mr l H Chhatbar
Mr S Chopdat
Mro M Ismail
Ar S M
r H Y Lambat
IAr l Y Patel
MrMYPatsl
REGISTERED OFFICE
9 Exton Road
L*eester
LES 4AF
REGisfERED COMPANY
NUMBER
08393664 (En￿1￿1 arkl Wales}
REGISTERED CHARITY
NUMBER
1151443
Watergates Ltd (SXatsrtoryA￿￿ikW)
109 Cdeman Ri)ad
LE5 4LE

DROP OF COIIIPASSION
TRUSTEES. REPORT
FOR THE YEAR ENDED 29TH FEBRUARY2024
The truaees aso of the clwity ts the purF4)5es of thg ComFw¥e5 ALt 2(￿, present their
report with the financHI slatemwts of ts charity for the* year PAKled 291h Ffj￿Uary 2024. The trustees have
ad(Wd the provisws of Accounting aTrJ RepNtiThJ by Charities.. SLitement of Recommend&S Prathce
apr￿￿ble io chaiikies preparing ther acwunts in accordarrE ￿7th the Fin￿181 Repxtiry StarKlard
applicable in the UK and Republ￿ of Ireland (FRS 102) (effe(Ji¥e 1 J￿Uary 2019).
OWECTIVES AND ACTMTIES
Objectlves and alm5
To relieve fin￿£3&1 hardship. distress and suffwing among w pe(yle. Niclims of nalural and man-made
disaste￿ and Oth￿ p&¥e kn need, by means of. txrt not exclusi￿. makirvj grants (Y108ns for proNiding or
pawThJ for iiems. equipment. services facilities. induthng the e¥tsblishment of irrigation sy3tems. water
V￿115. and water wMIali￿ sykn$ benefft oftha satd person&
To Frnote sustainable delekyment for the benefrt of tr* publr by ts rKeservation, conservat￿n and the
OteCti￿ of the environment aThJ the pr￿lent ￿ of resources, and the promotion of su5tairthle mean5 of
achiewrNJ econ(ffnic growth and regeneraic￿. such Ihat sustain￿￿ devdopment means devekwment wl)ich
meets the neets of the preS￿rt *ilhout COMFY￿151n9 thg abilty of fubje ger*rthL￿ to meet Iheir o*
To tharKe for ber￿ ofthe w. the thmlerwmleged and the g￿Tal by means of, Lxrt
Trx eXdu￿VeIy. the [￿viSion or the asw18n￿ in the wo¥isKJn ￿ ed￿atiOnal actsvitw and faolitses. suth as
hoc4s. fibrnries and tr8inirKJ cenlres. the twovision Ofvocati(￿8l traYMrwJ *xl a￿￿ I￿Ing rngramme&
To rel￿e sickness aThJ io preserve good heatth amcry the poor WKI people wi need by means of. LKrt not
ex￿￿VelY. Ihe wovisi(m or assistance n the provision of services. ewipmenL medKms or
granls medical di¥LOSts and trealment. prowwn of health edu&ition.
To islam kn pUb￿C bernfft ty meary6 thwght fft by the tr￿leeS from to time.
Significant aclivities
Durlng trl's f￿￿JaI year. have ￿rrie{l wt the lo11(A￿9 vA)rk.'
LEICESTER AND UNITED KINGDOM PROJECTS
We pathered a thal eAucatiC￿￿ est*lishment to offer Islam￿ das¥es to 25 children wilh special
eduLztional ￿ed$ {SEN). Tailored dassed ensured the clmklrgn *ve a safe and wKIu5iwe
vronment to ad th￿r learrmng and devd(ynenL
Spknnw Hi115 1)Thgs and Akohol Pmgramm•:
We supp￿ed a ILKXI organisation *ith f￿￿181 a￿StaKe to wowda much needed W services for
Rainl1(￿ Hospico:
We continued to wovide swpr*t for the F#)s￿e that SUFwrts f8milies dealing wilh end-of4rfe ¥￿th
compasS￿r￿ care aThJ resowces that ￿nd to ease the nay￿a￿)n ofwhat is a Very drf￿11 time

DROP OF COMPW3SION
TRUSTEES. REPORT
FOR THE YEAR ENOED 29TH FEBRUARY 2024
OBJECMVES AND ACTMTIES
MALAWI PROJECTS
Waler.
Our commitmert to prowde I￿9 twm sustsinable sclutms is evpkncgj Ihrough our w*r irrigation prciects
which W0￿de 0)n￿Stent relkqble supplies crf clean water to kKal ¥illaggs. The watsr is uwl for drnking,
$8nitabon a)d ￿0Th)MiC gro*th by wwblirwJ c(*nmurMties to earn a INelihood thrcyjgh aJriC￿ra f*miThJ. We
Iwe delNered a further 5 Irr￿trIn Sd￿m@S this
In addilion to the 1rylgati￿ sthemes. we have ai>) constructed 9 boreholes In rural areas to ptty4Mle clean
drinkww w*r to up to 18000 pe￿e an(1 repair&J a furlher 17 eThling borelK4es to ensure sustain&l aC￿sS
to water. To assisi *ilh trawjting the water ￿ to their tK¥nos. we alw distrbuted 760 7APtth￿$. a
simple. effective device that removes the need to cary litres of water on th￿r heads ￿rO$S long
dlsta
Pri￿ to Drry CA Compassion establishirvJ hearth dirmcs, access to heal￿are in rurdl areas of MalwA VAS
scaro and ovetsubscn"bed. wilh patients having tr) travel up to 3(km over dirrKxIt ierrain even bas
healthcare wrL Over the past 9 swrs ¥￿ inilially established a d'nic in ScKnba {Mangochi district
Sout￿ regM)n of Malavlil wthich ￿VaS folkn*ed by an addilional faclty in M*anjirn (Man9￿1 district.
services that i￿￿de prenatal. blthiNJ aNI Kx)s1 natsl care. Umo 10,000 patients from across 30 village are
treated Fa mcrfth wilh 52% of cases I￿ke(l to Mal¥ia and 12% for HP41. Over 8.0￿ Beneficiar￿ are seen to
otthe maknity di)l(x amualty and from that 100Trè lyrth5 twe been delivered arwwlly.
Eduullon:
We 8re r￿mMitt￿l to suprrfxtnig the next ￿rdIK)n Shape a trAier lthure ts Nlakni f(y 7ththich a gy)d
Many children ￿*re being disadvantaged *ith their leaming jourrws having not attended pmr to
starting wimary s(*th)l. We launcw our first nuw to *lress kn"s issue wth intention of scalir#J the
m(thl natr)n￿1de.
We buiM 2 furlher primary school bk￿S In our Masuku and MikLWKli hubs to enhance the edu￿ f&iliiies
in the regcffis.
We also ¢t￿lnue to $￿S0r 33 skndents throuth aCu￿rrted univer5ty ccur¥es with the 9031 of ￿vir￿j
bac* to th￿'r eommunilies as qualffied professthals in varied r￿Id8 of eypertise.
Sustalnable Llvlng:
We aim to emFower oxnmunities to a sustanable ineome vlith v8fk)us ir¥bati¥es that cc*npliment our
water iirigatm 8cl*mes. Our honey fwms have benefitted 500 ￿PIe au05s 14 vilbJes *ith the proiecl
enc￿ragI￿j the emFYYAEmient of V•Dmen. the el(kty Lvphans. TTr￿19h our pass-on pr(4￿1. 1CKN)
goats provided a￿osS 20 to benefit aF$Y0￿ma￿lYG6sO people to date. We conlinue to promote
envir(mmental suthnabilty ty F4antiNJ a 13.(K)O+ fruits trees. A key enther to these prc4ects being
su￿esSfUl 15 the FThision of 148 for travel to markets arKI e88ential servKes. incrgasiu their
prod￿ve time.
Community Developrnfrnt Hubs:
Our urnV￿ring ccrfnmrtment to eMp￿trI1¥j cc*nmunilies 18 belr8 brow￿ to life the davelopmert of
ow ccmnmuruty hubs 7*hich transf¢￿ areas that were once barren laTrJ into thrr4if¥J 8CLYK>miC land8caFes aKI
lrrfras￿re. Tr hubs comprise of essents.als w￿￿Jing doan water. homes. schools a￿1 Witais. We
have develcped 6 hubs to date benefittirvJ IIK)usarMts V*ith plans more in areas induding MikurKli. Masuku.
Kalema Chigvaga to name a fvht.

DROP OF COMPASSION
TRUSTEES. REPORT
FOR THEYEAR ENDED 29TH FEBRUARY 2024
OWECMVES AND ACTIVITIES
Emgrgency RespDn59 Icyclone):
Many re9￿S of Malam. ￿Ere dgvastated by the effects of a wlc**. We m¢*iW are parlners to pr￿Ide
much rwding rd*f thrcMJgh 2875 emergency packs. 708 food pth aTrJ fe£¥Jing 2th) Or￿*￿Is. We also
deITr￿red lamiirttj p*k% to 28 famiors fed 112 IM￿leS at BlantyTe wwn.
Ittaar and Hot Food:
DuriThJ the month of Ramadan. Y￿ sUP￿rted 75 mosques wlth meals for lftw to feed 11.￿￿1 people dally.
For families in need. th55 all¢yws them io ctlserye thetr faith V4iitiLXrt having to al)(xrt how to source a daity
m8al to break thew fast Thrcwfvjt the we aL80 provhled over 1000 food pxks aJoss Ihe ¢ounty to
omde st4)le f￿d items like rice, soya. suw aNI oils to impovenshed commLnittes.
SYRIA & TuR1￿y PROJECTS
Emgryonw Response {Earthquake):
The earfv4uake in the reg￿nS had dire c￿seq￿ceS f*ditEs aThJ life ch￿ging (￿rtcOmeS for families in
the regicfft. We ar￿￿ed the c￿1 for emergency supp(￿1 to provide vital aid along with suppxyt to rebLubJ the
'￿ of those imp•Xed. We provided food provisions tl¥ough the i*strilx￿10n of 830 focMJ pareels and 2000
hot lftaar meds. We suppjted wih housiw need5 by commencang Y￿rkS to bLwkl 1(X) home5 T￿lh furtsr
suFwt for internal need5 addressed the wAsion of 180 mattresses. ￿ankets, pilkjws a￿1 carpets.
We al80 delNered 30 tents. heath aTrJ coal bags for emwgerw rdief. To maintain Ihe dignity of V•Y)men. V•P
ovKled 5110 abbayas {tradilK￿al modest ththing). We ¥e also sportsorir¥J 11 (XFtsns to ensure they
provtded vAth the essentials fc* daity sustenance.
ROHINGYA REFUGEE CAMPS & BANGLADESH PROJECTS
Food Security and DIstrIb￿l0￿.
We conts.nue to the camps ￿￿Sing Rohingrd refioees and Kxy¥erty slrKken of BarvJl*sh
thro￿￿ the provisic￿ of daty sustenance. shetler and mobility support. W.OOlh IM)t me819 were prov*JgJ and
667 food packs ￿re distributed to prtr4ide rel￿t to alrea* maIr￿Ur￿l￿d communitie8.
Housing and Shell•r.
Muth r*ed&l shelters were wovideil fw 72 familes. tthirvJ ourtotsl to 1 Irm).
Wator.
We also ddNered 2 ￿￿ter tankers tst Provi￿ 10,oc￿ lilres of water daity for 3 month5 and installed a water
desalination unit that provbjes water over 25.c￿0 wple ¢Jaity {Ihis vrater is de8ner than b)It￿d mineral
water).
To assist thth%e knith mots.lity issues, wouidgj 96 7htheekhairs to ease diff￿￿118$ of na￿gatI￿ dai
routines.

I)R(X> OF C(XIPASSION
TrUSTEES' REPORT
FOR THE YEAR ENDED 29TH FEBRUARY 2024
OWECTIVES AND ACTivrriES
YEMEN PROJECTS
Food Sgcuiity:
Our focus in this rogon is to tackle Ihe pressing r*eds of th05e in newj. OLr malnutitson ￿rafflme aKIs
V￿r1erable grow th e$$￿1181 nutrib(m SUp￿)rt and has SUPFK¥ted 10 chiklren for 6 months. Ow br&
fadory prowdes nUtriti￿S bread for the 500tsb are foc*J inseture.
Healthcarn:
We have also Fyovideil medical trealment 11M pa¢￿ts &K1 distrilwted mlk to I￿se in
Our soL4r powered deep tybe well contin￿5 to clean thinking water a￿1 81so cc¥nFleted U
YthIatiC￿ of a b)relK4e vthith Ser￿ 120 faM￿eS *ilh easy axess to water.
AFGHANISTAN PROJECTS
Fo¢xl Securfty and Eid Gifts:
Many parts of the country ccthe to suffer Iwdships in fornis. We attempted to wowd8 m￿h
ne8d8d relief by provK1iry daily r￿rishMent thr(wh over 4600 thnng the m(￿th of Ramadan also
d￿r￿ng 67 food parcels ￿0$$ varvJus I[Kath￿S. We are also S￿￿8￿1ng 450 chikjren ￿ an ￿phanage to
ensure Itw have d￿ty fc￿ prOV￿￿￿S and also providgJ 83 Eid gifts to thildren, giving 8 ynall dose of
IAOROCCO PROJECTS
Emery8nry Response {Earthquake}:
The ijjurrtry vrds slnKk by a devastatiThJ 6.8 magnilude earthquake in the high Atlas region whith d•mgJ
aff&ted by 134 famkn with fo￿1 parc* daity essenlials.
INDIA PROJECTS
Education:
Education is the f(yJndalion to bU￿dIng a tétter future for cyjr youlh. We are SUFwrbng 7wroximately 250
ar￿ mentorship. With de(licated lea[*￿[5 a￿1 staff. VR (xeate a supwrtive commuiity for slwjent
PAKISTAN PROJECTS
Health¢￿.
Catara(ts pose a Ma1￿ heath iisk, leadirvJ to visi¢in Thpairmert arbj ￿ntial bliThJness if wtreated. We
Parbiwed Imth local healthcare providers to assist 200 people ¢atsr* treatsn￿rt in underserved
communibes.
Publk benefft
The Tnthes have given consideralfion to the Charty Commlssth's p￿liShed giadance on tr* Pthlic
Benefft Requirement.
Voluntso
We a small number of volunteers *lK) assist on an a&hoc basis Main￿ duriNJ the month of Ramathan
for pledge o* and attivibes.

DRI)P OF COMPASSION
TRUSTEES. REPORT
FOR THE YEAR ENDED 29TH FEBRUARY 2024
STRATEGIC REPORT
hlevement and perfornianc¢
UNITED KINGDOM
As the wng tyjes. Charity bty.ns at hThne. We remain committwJ to suptrfyting lo￿1 initsthves and
libjtions to posilive char8e the lives ol ￿$$ foriun8te. We have et￿linued to SUPF*Ji LOROS ￿¥￿ce
(*re wovide swpNt to families dealirvj 7Mth paifiatNe care. parlnered wilh a local edL￿a￿na1 establishment
to provide Islamic Classes lo chikIr￿ special educalion81 r*eds and also supp)rte(l a local suppryt
PAALAWI
The ￿r(￿k of our ch*ity. Malaw. eprtomises (￿r strategic inienl to provide kYKJ tem sustainable sc4utions
that trdnsftjrm the lives of cnmmunibes in one of ts poorest ccukn5 acros5 the gkjbe. Ow wvje
KKKtfolio in the regN)n COMF￿AniseS of projeds f¢xJJsed on Water. Healhcare. Educat￿)n. sustainab￿ Iriing
Kl Emergew Relfief.
Our Susta4￿ble woiecls ￿ter irrigalion, famiiThJ and Pass-￿ goats. These muli purwse
initiabves ￿able ￿MM￿li1e$ to Ilowth and a sustsinable Iwelihood and aso eraJic*e the need for
thIk1￿ to wth. inthd enebling them to att￿d sclxx)Is and attain a good educalion.
Scale lrrfrnStr￿ thrI￿gh our COMM￿lty hubs, ￿UCat￿)naI 1nslittrti￿* w¥J 1Th¥JalK￿ are
tr￿Sf0m)Ir￿J preyiousty barrw Iwvjs into Ihri￿rWj ¥eas d c¢immerce.
Our lory temi strategy is expand our C￿nmUnIty hub model a(Yoss th8 cwntyto incraHse sc* rf impact in
ttms cwnty leave a la51ing *cM ftr ￿eratin5.
ROHINGYA REFUGEE CAMPS AND BANGLADESH
Wg have SUpp￿d the RthirwJya rdugees from ￿ outset of their i*spL3cEment aThl committed to
FYo¥iding them wrth the basic essentials of lrfe so ttw can feel a sense of n(yTh81ty in th8ir th8llenging day to
day circ>Jmstance. We have also i(*ntsfied FKwerty stricken regi(￿$ in Bangladesh that are in desperate need
of support. We Fwvide daity hot meals &KI have ddNer8d ftxxl packs for daily ￿ter￿q￿e and have also
addreswj the rtsk of dehydration by delI¥￿Ing 2 water tsnkers and a desalirotion unit water
deaner than tM)tUed minwal water. We ha¥e aso p￿￿ded shelters V*t*elchairs for kn t*•lth mobfi
issues.
Wrth Ni end for the rryoirvJ crisis. VR continue to pro￿de reliel to those impthl. Our malnulriti(
programme * vUkner￿￿ sroups wilh essentiai ryjtrthon swx)rt aThJ h8S SUPW)rted 10 thibjren tr 8
mc*ths. Ow bread Tract￿ provides nutriticws t*ead for the 5000+ who are f￿j ￿￿re. We have also
promided Medi￿ treatrn￿ fty 1LKKJ patients and distritrArted 500 milk to those ￿ need. sclar
powereA deep tube ￿￿11 con￿n￿ to Kyovide c￿n drinking waler and VR also coMF￿eted the iT￿l￿￿"l￿ of a
borehole 7hl)iL* serves 120 families easy access to vrdter. At Ihis time. there is no I￿￿j term strategy for
Yemen. wg remain c(*nmittgJ to contwiue athjresswy Ihe short term immedi*e needs.

DROP OF COMPASSI(XI
TRUSTEES. REPORT
FOR THE YEAR ENDED 29TH FEBRUARY 2024
INDIA WEST BENGPL
Ed￿ation safeguards the futtjre success of the next generatw)n and we are P8SSMMate supwting
alives forJJs on helFing thitdrgn realEe their fvtial. We ￿ntinUe to supp(¥l an edu(xtion insbttrtic
It*t provhkn hjlistc learrriThJ and mentor¥KJ for 250 studerts by committed teachers arNJ stsff.
MOROCCO AND SYRIA EMERGENCY REUEF
We can ne*r bg prepareil f(Y natural disasters, a)nfihas or un[lanr￿ everts that dsruFrt the lfvs of those
npacted. We can kn￿ver ensure that we are primed to respond there is n*J to wovvje SUFVXL We
SUFPJt￿l those impac￿1 by the eartr￿uake in Moro¢¢o ￿ 134 food parcds and a180 Ihose impactsd in
SYT1￿ulkeY by buikling 1￿ homes, dottrMThJ forwomen and fc(MJ parcels.
Financial review
Financial poshl¢)n
I￿rI1. c￿lty is in a heallhy K¥)srlion as demonstrated by ¢xw XC(￿ for the period in cOr￿M. This is
due to effe(*ve cost control. vknith ensure5 wr rLnnirg costs are keFI to an •ble level.
Durirwj th8 Jpar the charity raised £981.20612023.. £1,047.951) in dired (knnalions the general put4ic lo
Cary the Kwrammes mentioned atove. tkjring the Jtar £1.050.914 12023: £1.005,576) from the
The charity rx)ntirwes to vth cthety w7th a numt*r of parkner owisatiws in proliding aij to Ihe needy
8nd. most of Ihe al￿ ex￿JitlWe Sp￿1 Imth pather org8nisatbons.
A small amounl raised with no res￿￿Or￿ in aLhJitson to the income tax r￿ver3b1e from Gif( ANJ, cordinue to
omde tr* charity *ith 5uffi¢ient fuTrJs to oul its Charital￿e c*4"eciives as well as the adM￿lStratIon of
Reservos policy
We aim to utilise the fvnds wilhin a of receivirwJ them. Re5wves are W for te￿1 woi81ts aThJ
r8sp¢Mthng to emeryJencies and disasters.
The urwestrKXed fuThJs the tharty IK)Id8 18 to ensure that it has suffwrt reser￿ to cover the costs of
m￿￿91Th3 and a(kninisterng the chwrty for ts fdk>wing year. At Ihe end of each financial year th8 Tw8tee8
c5￿c81￿ appraise this level and transfer any excess to bthera il is m￿t needed in terms of aid.
The Twslees consider 6t pnjjent that the reseNes sh(yJld be sufficient for the thariVs w. The Trustees
have approved th* all unrestricled reserves *ill be utili5￿1 in ￿ping Ihe charity athieve its obj&*ives.
Golng con¢em
Currentty rYJ Concery￿ a￿￿)ut the charity cthinuiThJ as a goirYJ cly￿rn.
Prfncipal risks and unc•rtainttes
The principal fin8niial risks uncertaint*s that the d*rity can face 15 reduction in donations from key
donors as this is the svJtificant Portr￿ of Ihe charws funthng. The tharlty has raised awareness of ts
activfoes and seThJs ¢yJt a(fvertisiNJ mat￿181 of th8 work it does in order to attract more donations. Thi5 ha
be￿ $￿cessful as the amourt ofdonations have rema￿ed Co￿￿￿tanL
Future plans
The charty 15 lorAing a Ihe oFI￿S in Ythich increase thnalions Ir(Kn indivtduas
STRUCTUR& GOVERNANCE AND IAANAGEMEP
Govornlng document
The charity is controlled by its goveming document. a deed d trus( and (xwtitth a limited c￿npany, limited
by guarartse. as defined by the CompaThes h£1 2006.

DROP OF COMPASSION
TRUSTEES. REPORT
FOR THE YEAR ENDED 29TH FEBRUARY 2024
The orgwis81l￿ is 8 ch8rilable Company llmfiled by guar￿tee. irKorpor*d on 7 Fetngry 2013. The
company ¥￿5 established Lm(*r a Memorandum of Assoaation the ct4eLts and pws of the
charit*le company av¥J its govefflgj under iiskn￿es OfAS￿all0n.
Prbv81e Limited comp￿ ty guararrtee.
Recruitment and appointment of new trustees
Al trustees are invofv&l in aiy sethtion pr(xess ltr￿t lakes plx* and a ¥ote amry5t Ihe In•tees is
cond(va￿j to appoint any the organisation.
Oryanlsallonal structhrn
The board of Trustees ofthe chaiity a￿ resprThil￿e for the chwws strategic (lreclion. The bo*d of
T￿￿tee5 meet on a termty basls to discuss the ac11v￿.es of Ihe ¢*wlty.
The t*)ard of trustees are SUPp￿ted through the aid of vdurleers manage the daity runniry ofthe
dwrity.
STATEIAETr￿ OF TRUSTEES. RESPONSIBILTnES
The trustees (Vrt￿ we also the directors (rf Dtop Of Compas5iLm for the purp(￿ of CLNnpany law) are
resprmsible for prepariryj the Trustees, Reptyl aThJ the financiat statements in accrydance ￿1th awJKat4e law
and Urmted Kingdom AccountiThJ Standards {United lfjng￿ Generally Accept&J Accounling Prath￿1
Finawal Re[thI￿ Stsn(Iwd 1￿ Tr Rewbng Standard apFIKable ￿ the UK and
Republic of Irelwd".
Company I￿* requires ts trustees to wepare firBnci81 statemerrts ts e8ch firortry81 vknich give a true
arKI fair ¥iew of Ihe state of affaws of the charitatAe company arKI of the ir￿lmI￿j resources and apF4ication of
resc￿Tces, induthng the ino)me and exP￿rture, of the charlable company fLY Ihat peri¢xl. kn prepwvu Ihose
financial slatements. the trustees are required to
s818(* suila)Je accwntirwJ [￿￿[e5 arKI then 8roly them o)nsisienlJy.
observe Ihe methods and prirtiFles in the Chanty SORP..
make1￿J￿eMents aThJ estimates that afe reasonable a￿1 pr￿Jent.,
. wepare the fina￿￿91 statemerts on g￿rwj concern basis unless li is iiwproixiatè to K*esume Ihat Ihe
(l)arilable company V4ill contmue in Ixjsiness.
The IJu5tee5 ￿ reS￿￿￿1t￿e for k*piThJ propw ￿luntir￿￿ records disclc6e with reasonable accura
at any time Ihe financial of the ctkqiilable company aThJ to enable them to ensure ttwt the financial
statements cOM￿Y Wrth the Compgr4es Acl 20(￿. They are also respr￿SIble for safegLMrding the assets of
the d￿ritat￿e company taking r&3sonatle steps for the weventkn aTrJ detectkn of fra￿j
other irregularities.
there is no rdevant a￿lIt irrformation of which the charitable ojmpanrfs are unavrare: and
. the trustee5 have taken all steps that tt)ey ￿ght to have l*en to make themselves avrdre of ary releva)t
aLKlit lnf0mth.￿ to establish thal the a￿￿rtorS are aW￿e oftw inf(￿atKjn.
AUDITORS
Thg a￿JitorS. Watergates Ltd {Stsknrt￿Y Authtor). fty rfrappcintmant at the forUKomirnJ
AnNal Gerwal Meetin9.

DROP COMPASSION
TRUSTEES. REPORT
FIXI THE YEAR ENDED 29Th FEBRUARY 2024
Tru5tees' rewt. incryrating a strategic rewrt apFxo¥ed by order ofthe board of tnk%tees. as the
diredors, on 15th Nolember 21Y24 and wd on the board¥ behaw ty.
Mr M Y Patel- Tru51ee

REPOIU OF THE INDEPENDE1￿ AUDTfoRS TO THE TRUSTEES OF
DROP ￿ COMPASSIOM
Oplnlon
We have a￿lited the financial slatements of Drq) Of Compassion (the 'chaitst4e Compan￿ the
erKled 2bMh Fetffuary 2024 ￿ttICh ¢ompri8e thè Statement of Finan(xal Acb"vilies. the Statement of Financial
Posthon. the Statem￿1 of Cash Flovts aThJ rK)tes to the fmarK*l statements. incI￿￿Tra a summwy of
signfficant arLounling WKies. The finanual rewxting frame%K** that has been aFfAied in tr*ir preparath￿
law and United ￿r0dOM ￿c￿tIr￿j Standards {Unit&J Gener81ty Ao2pbJ ACc￿n11ng
Pracaice). ind￿1ng Financial RetxNting StaNJard 102 Financial Stantsr(l apF4icable in the UK
aKI Republ￿ of Irelanrf.
In our tyirion the fmancial ststemerrts..
ve a 8Th1 f8ir of the state ofth8 charitatle ccThpanls affairs as at 291h FeLYuary 2024 and of its
irwming resources *KI applicalion of reS￿rees. Ir￿￿ling Its Income and eXp￿diture. for the y8ar then
wKiuding FInar￿la1 Rewrling StarM1ard 102 Tre Filar￿￿1 Rewffting Siandard applcable in the UK and
Rewt4ic of Irew. a
Basls foroplnlon
We cfffidl￿d audit in ac￿￿dar￿e with International S￿dards Audibng (UK) (ISAS (UK)) and
appli￿le Our reswnsitm'libes under lts)se stand¥ds are furlher descriW in the ALbJttors'
r&SFm)n￿kn1rtIes fLw the autht of the finanaal statements ￿110￿ of w rewL We are ITh18￿nd￿l of the
(*￿ritabLe cc¥npany in wA>)rdan￿ with the ethical rw4uirements that are rolovant to our audit of the financi
statements in the UK. Ir￿udir￿j the FRC'S EthKal Standard. WKI we have fulfilled OLf other ethul
reSp￿SIbIlI11eS in 8ccord8rKe Imth th8se requirements. We believe that the audtt e¥ldence V￿ have obtained
is Suff￿1errt and approprth to wovide a baws ts cw opinion.
Concluslons relatlDg to going concam
In audibrrfJ Ihe finanrAd stat￿&￿. we have conduded Ihgt the trustees. u¥e of Ihe going Cor￿ ba818 of
iunling wi the preparatKin ofthe finanoal StateM￿ts is apwopri*.
condibons that. Ywjiyidually or collectNety, may cast signfftant d¢xtht on Iha charita￿e companys atmlity to
o)rrtsnL* a8 a gdng 0￿Cern for a peiioj of al least ts¥elve mcth from V•t*n th& ￿an￿al slalements arg
authortsed issue.
Our responsibilties and the rnstKX￿￿lil1eS d the trustegs Mfjlh rwed to goiry are desCr￿d In the
rdevant ￿lirTh Lrf ttNs iewt.
Other Information
induded in ts Ajvmkql Rey( ottw than the finartial stat￿&￿8 and cu Report ofthe lthpendent Awjli￿S
Our Opin￿ on the financial StsI￿ents does ncrt ¢over the other information and. exc4rt to the extent
ctherwise expliciuy stated in our rewrL VOE do not exr*ess any fom) of assurarKe cryKlU5i￿ thereon.
In conn8ckn audit of ￿￿Cial ststements. (AX le$￿*11ty is to read the otP£r InfomiaiKm ￿d.
doing $0. consider whether the other infLvmatwJn is Material￿ IncC￿s1stent ¥￿th the fina￿la1 statemonts or
our kn* cthined in the audil or oth8Th*ise aFpears to be matetiaily misslated. If we identify such
material incL￿51SterKles or apparent material misstatemenis. Vle are requi￿￿ to ddermine vhthr tris gives
rise to a material misstatemwrt in Ihe fThincial ststements troMSe￿es. If. based on the worf(
pwfrxmed. we cor￿lude that there is a matsfial misststement of this Olher informatic￿. we we rewired to
rerKJrt tha fxt. We have nthiNJ to retM)rt In tr#s regard.
-1

REPORT OF THE INDEPENDENT AUIXTORS TO THE TRUSTEES OF
DROP OF COMPASSIOM
Matter5 on which Twe are requlred to report by exceptk*n
We have ￿thIng to report in res￿1 of Ihe follrythryng matters *l)ere Ihe Ch&ilies (Accwnts ￿ Rep￿ts)
Regulatms 2008 rewires us to rewt to yw rf, in our opinion..
. the infomi81iM g￿￿ in Ihe tr￿teeS Rewrt is inconsistent in any material resFeCt wilh the fir￿￿la1
Stat￿￿ts.. (
. the ch*itable Cl￿panY has kept adeq￿te acC￿n￿ng recrxds: or
. the finarKBI statements are not in agreement with the ￿C(XmIln9 rec(xts arKI rebjms:
. we ￿Ve nrt received all th8 irrfomiation and expL8nat#)nG we tewYe for ￿r wdiL
Responslblllues of IJust￿5
As expLained more fully in the Statement of Trustees. Responsibilities, the Irustees are also the dIr￿tOrS
of the charilable compary for the wrpDSes of company law) ￿ responsible for the preparation of the
fin8naal stat￿ents and for beirwj satisfied that they give a trug arKI tsir ¥iew, for inlemal control a5
the tswstees detemiine is necessary to en*Ae the weparalicffi of f￿cial statements that are fr* from
material misslatemrt *tther due to fr*AI CA errty.
In wying the finarti81 Statem￿5. the trustees 8re resF￿s1b1e for assessww th8 c*antthe compatys
abl￿ty to continue as a goiry COTKem. disdosing, as apF4icable. matters rela￿1 to going Ixrwn and uwrvJ
ir#J corKem ba515 of accwntiw wless the ITU5tees eilher intend to liquidate tre ch¥ilable compary or
to owati(￿$. or habp no realislic altemalwe to do so.
Our responsiblllues for the audlt ofthe finandal statem
We have been appoint&1 88 athjitors ￿der Section 144 of the Charilies ki 2011 armj rgvt in acC￿d￿￿e
¥￿th ￿ PLt and relevant regulalions m* or havirwj effec* thergjnder.
I￿r obi*bves are lo obtain rea%yHble assurance ab(xrtvthethw the firorwi 5t*ments as a we free
from material misstatement. V4t)ether to fraud or er￿. and to issua a Rep￿1 of the Indeperthrt A￿lItorS
that indth ow opinion. Reasonable aswrarK* is a ￿Jh level of a￿r￿￿e. tmrt is rnt a guarantee thai an
au(rrt Cl￿dU￿d in ￿rdan￿ 7hryth ISAS (UK) *ill aways deteL* a material misst*ement ￿en it exists.
Misstaiaments can arise from ftaud or error and are C(￿sider8d m*wial rf, individuaty or in the a99￿gate,
they coukl reasonabty bg expeded to Inffluen￿ the Kornmic decisThs of users taken on ts basis of these
fin*￿la1 81atements.
The ex￿ftt to whoch c4Jr wowJure¥ are Izpthe ol detethrwJ 1ryular￿8$. irK*Jdk¥J fraud is detaikd tdrAv'.
Iwknie5 are inst¥Kes of rKTrcomplIar￿ with and rewlatiorts. The obiethes of our audi to
obtsin sufficiert approwi* audit evide￿ regarding ¢rMnpban￿ wilh kiws aThJ regulations tst have a direct
effect ¢)n Ihe detwminalion of material amounls and disdosLres in the fmarKial statements. to pthm audit
o(%dure5 to help identity in5taKes of n￿.C(wnYwce *ith other law￿ and regulations that may have a
on-compliarKe wilh la￿￿ aryj reg￿tiOnS Identi￿ thjring the a￿1.
In relalion to fra￿1. the obiectp4e5 of wdit are to thitify assess th8 risk of matenal mis#alemeni ol
the ststements due to fraud. to cthin suffiaerrt awropriaa audit eviden￿ regarding the assessed
risks of material misstatement due to fra￿j through desKJning and implementwy apyotKiate reswnses aml
to reSp￿d aFprowiatety to frdud (* suspeded fra￿A Klenlified the
-11-

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
DROP OF COMPASSION
to ensure that the entiils orerations are corKlucted ￿ 8￿rd&￿e V*ilh Ihe provisK)ns of la￿ arld reg￿ath￿S
and for the wevenb'on detection offrwd.
In Id￿tsfyry arKI a5sessng risks of material misslatemwrt in respect of wregularrfles. kKaLKling fraKI, the
audit erWJag￿nent team..
. CthIr￿d an uThJerstanding of the nalwe of the irKknsty arKI sector. ir￿1￿￿ng the W and regula
fram•*yk Ihat the company oKw*s in and h¢yw the company is comptying the legal r￿la
. iryuired of managemert arwj ItM)se d*rged ¥￿th g¢)Verna￿e, ab￿￿ their idenlifi¢ali¢M and
a¥se¥smwrt of the risks of irregularii*5. incltsjing any known actual. sUSp￿ted or alleged inStan￿S of fraud,.
. discussed matters about rKwmplance with laws arKI regulations and fraud might occw IrKI￿ng
a5sessmwrt of W and vknerg the fin*Kial statefflents may te S￿l)le to fraud.
As a resull of these prrKedwe8 * consthr trÈ mcot significart laws re￿￿attirts thal a di[￿t
impact cn the finan(a81 siatements are FRS 102, Ihe Ccffipanies Act 2006 and tax compl1w￿ regulations.
We wfomied a￿11 woe&Jures to thtect rw.coM￿la￿ may have a material impact on the fi￿9r￿la1
statements vthich indud&J reviewrwJ firwKial slat￿nent disclosures. In$￿tilvj ￿p￿￿Jèn￿ wilh Wl
tax auttrKMity￿ and evaluab"rKJ 8dyiee r￿￿ed frcrfn external tax thisors.
The most ￿gnIfiCant Jaws and regulatic￿8 that an indirect impact the financial ststements we those in
relati￿ to emplO￿￿ent regulations. We performed autht prctedures to inquire of m￿ement ￿ those
(*wged wlh governan￿ vthether ts cc*i)pany 1$ in Compli￿ce these la￿ and r•Julalions
The a￿JIt engaganent team idenlified the risk of M￿agement ¢)wride of controls as the area where the
financial staiemerrts ¥￿e most suscek*ble to material misstalement thje to fr￿d. Autht procedures
perfo￿ed vKluded but were not limited to testing manual jwmal entries and 01￿ adjuslments and
eNBluating ts Ixwness rationale in relalion to Sbwf￿nL unusual I￿nsaL*l￿￿ orwj irto
outside Ihe n(￿Mal coupse of Iwsir￿s.
A furthw desulNkn (rf our re8KM￿s￿)I￿lles for the aLxIit of the fin￿￿ statements is located on the Finan(?al
CourKil's wthte al whw.frOug.ukla￿I￿￿s￿sp0r￿lbI1rfI8s. This dgsryiptirfft f(￿1$ part of our
Use of our report
This report is made sc10￿ to the chaitth CoM￿¥S trustees. as a body. in a(wrdm ￿1th Part 4 of the
Charthes (Acc￿nts and Rewrts) Regulati￿15 2(M)8. Our autht th has been undertaken so Ihat ￿ might
** to ￿ tharitaAe ccrfnpaws twstees th(&%e matters v* are reqthred to st*e to them in an auditors. report
and for Tr) other PUrF￿Se. To the fullest extent permitted by law, VIP do N)t accept (ff assume resp￿sibIlIty to
anyone other than the thariiable company and the char*able companys trustees as a twyjy, for our a￿￿1
vL*k. for kn"$ rewt. or for the ¢¥inKJns ￿ have fc￿rned.
Njy
for ar￿ on betHff ofW*rgates Ltd (StatutyAudikf)
Efwiile to act a5 en amlltor In tefftis of Se(alon 1212 of the Compawes Ac* 20(
109 Coleman Road
LE5 4LE
15th Novembe¥ 2024
-12-

DROP OF COMPASSKIN
STATEMENT OF FINANCIAL ACTMTIES
FOR THE YEAR ENDED 29TH FEBRUARY 2024
Tot•1
Tolal
lund
fund
INCOME AND ENDOWMEiifs FROM
10Q993
981.206 1,081199
1.095.825
EXPENDITURE ON
Charitablo acilvltles
Donations
50.896
1,050,914
1,101,809
1.032,138
NEf INCOMEIIEXPENOITURE)
TTrnsfer6 boiwMn funql$
(69.708)
(13.610)
63.687
12
128.1)02
Net MOv￿￿t in funds
28,096
141.706)
{13.610)
63.887
RECONCIUATION OF FUNDS
T(Aal foThArd
21Q748
424550 635398
571.611
TOTAL FUNDS CARRIED FORWARD
238.844
381844
621.688
835.298
Thg Th)tss pa9e O fom part ofth88e finarwl stat￿￿ts

DROP ￿ C(XIPASSION
sTATEmEP￿ OF FINANCIAL POSITION
29TH FEBRUARY 2024
Tolal
nds
Total
fund
lunds
CURREKf ASSErs
Debt
Cash at b￿k and
10
36.(J)O
206.343
35.IY)O
589.188
60.245
577.553
382.846
241,343
382,846
624188
637,798
CREDITORS
Amcuts 121￿￿j due *ilhin one
11
{2,500>
NEf CURRE1￿ ASSErs
238.843 382W5
621M8
635298
TOTAL ASSEfs LESS CURRENT
LIABIUTIES
238.843
382,845
621.688
635,298
NET ASSErs
238.843
3B2.845
621.688
635,298
FUNDS
12
231843
381845
210,748
424,550
Restri¢tsJ furth
TOTAL FUNDS
621.688
635,298
The thwitobie company 15 entitlwl to exemFthn from 8￿jit under Seclfion 4TT of the Companies Act 2006 for
Ihe erbknj 29th FebTUWy 2024.
The memLvs have Tr)t de￿ited nolice. pw5Uart to Sedion 476 of the ComwNes A¢1 20(￿ requirir#J an
Jit of these firh*Kial slatemenls.
The trust*s acknuM&*e tsr responsibilities for
(a) ensuiiry Ihat the charilabie company keeps a￿l￿w￿l￿g record5 that ￿mply￿rIh SwAi(Yts ￿ and 387
ofthe Companies kt arKI
{b) weparirvj finwKial statements *thich we a and fair Niew of state of affairs of the tharitabTe
o)mpany as at Ihe erKI of each fin￿Cial yEar an(1 of its surplus or defid for eadj financial ￿ar in
acc￿dance ￿1th the requirements of secilor￿ 394 aTrJ 395 and vthith ¢Ahephise comply Ihe
re￿1￿M9J}ts of the Companies 20[6 rdats.ng to fina￿la1 statements. so fw as to the
These finwKi71 statwnents have been a￿llied under the requrements of sec11c￿ 145 CA the ch9￿e5 Ad
2011.
151h Novgmbar 2024 and signal on its behalf by.
Mr M Y Patd- TnBtee
Th• notes on p4e O fcrfm partofthese fmanc*l statwnty
-14-

DROP QF COMPASSK)N
STATEMENT OF CASH FLOWS
FOR THE YEAR ENOED 29TH FEBRUARY 2024
Cash flo￿ from oparatlng actlvllles
49,250
Net cash W0v￿d by operatiThJ &livilips
49.250
Change In ca8h and cash equlvalents
In the reportlng pwl¢)d
Cash and cash equlvalents atthe
beglnnlng of the reportlng perl¢d
49.250
528,303
Cash and equhalents at the end
of the reporting period
589.188
577,553
The Th)les ￿ page O fonn part ofth8* ststtyn¢nts

DR(X¥ OF C¢XIPA&8IOM
NOTES TO THE STATEMENT OF CASH FLIY•IS
FOR IHE YEAR ENDED 29TH FEBRUARY 21)24
RECONCIUATION OF (ExPENDrrURE￿NCOmE TO NEf CASH FLOW FROM OPERATING
ACTMTIES
2912r24
Nat lexpenditure￿ffic0mè forthe reportlng ylod (as perthe
Slatemènt of Flnanclal Athltlgs
Adjustments for.
Oe(¥easel(IKrease) in debt￿S
113,610)
63,687
21245
<14,43n
Net cash pmvlded by operallons
11,635
49.250
ANALYSIS OF CHANG&8 IN NET FUNDS
At 12.23
Cash Ilow
At 292.24
Net cash
Cash at bank ￿ in hand
671.553
689.188
677.663
689.188
sn,553
589,188
The note5 on page O form partofthese ffinaThial siatsm
-1P

DROP OF COMPASSION
NOTES TO THE FINANCIAL STATEME1￿5
FOR THE YEAR ENDED 29TH FEBRUARY 21124
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The finaniial statemerrts of the charitable company. which is 4 PLknlic enlity uThler FRS 1W2.
have been prepared w) acc￿dan￿ ￿1th the Charths SORP {FRS 102) Accounting arNJ Repcrtbro by
Charthes: Statemeni of R￿MMer￿led Pr&tice *uble to tharilies preparing Ih*"r accounts in
accudants ￿1th the Fin8naal Re￿ir￿j Standard *i(able in the UK a￿1 Re￿￿>1￿ of Ireland {FRS
102) {effeAive 1 January 2019).. FIna￿la1 Rewtng Stsndard 102 The Financial Repryting Stsndar(J
aptAicabk in the UK and Rewbilc of IrelarKf and the Companies Act 2006. The fn3nGial ststements
have been preF￿r￿j under Ihe historical cost con¥￿tron.
The Ch￿rtY meets definibon ofa thitity u￿ler FRS 102.
Assd8 and I￿tIr￿leS are iniliaty at hist￿7¢￿ cost or trawthn value uni855 Othe￿7¥e
stated in the releva)t accountiThJ pofry note{sl.
The functiwl orn¢y of the cf• 18 cornidered to be pourbjs sterfing beeauge that is the cwren
of the wmary ecorKrfnic emiironment kn ￿1¢h ts C￿rity cperates. The finarnyal sL*ments are also
9$￿ n ￿L￿d$ stert#ig. The ami)unts in the finarrial statements we presenled to the nearest £1,
The preP*a￿on of the finwKial sl*mMts in complian￿ 7hith FRS 102 reqiires of certain
cal accounling estimates. It also requir8s management to exer(ase judgement in apFI￿r￿j the
chartys 8cccMJrting pokw. There are no swJnrkant areas ￿quIring material I￿rner￿, estimates
INCOME
All w￿)Me bs rKtsJnised in Ihe Statement of Financial A(*Mbes the ¢harity has enllUema)t io the
fur￿￿. it is probat4e Ihat the irKrAne will be r￿1ved and the amount can be measured reliabty.
DonalloTrs and l•gacies: Thls comFxise5 ail irwmrbJ resources from lkYwt￿ ¢011gcknJ threcdy
by ¥duntWs and inwme from fundraising events during Ihe year. Gift tax recoverable under the
Grft AKI Scheme is recognised where there is an entTUemert certainty of recebpt and tha amount can
be measured ￿1th suffioent reliabifty. Where a daim for repayTnent of income tax has been or Vlill I
male. such In￿Me is irrludwj in the detrtiKs' amount il slll ncl recepRd by the year w¥J.
The value of sa¥ices provi¢kd by volunteers is drfficJJh to ijrt a Mor￿lary value on 8NI therefore has
not Ind￿ in *ilh the Charilies SORP {FRSl￿2).
EXPENDITURE
c<>mMi￿ng the charity to that experffliture. it 15 probable that a Iransfer of ec(Thmic benefrtS ¥•ill be
rewired in settlement and the amount of the obligation can be measured rdiabty. Expendilur& is
accounted for (x) an a£ctu* ba￿S arKI has been clas$ffi8d under heathngs that agwate all cost
rek2ted to the categcry. IhThere costs cannot b& drectty atlritrNJted to P8rtiuikr Iwding5 they have been
8lk)cated to on a bags consistent WTth Ihe use of resources.
EXt￿M￿rt￿e is dassified under th&folh)V&ing actNity headirvjs:
Charitable actlvlties: Costs asscmiated wth the pmi&on of emergency relef. de¥doFYnent
longer term reh*ilrtalion programmes as elab￿ted on in the Tntslees. ReF*NL These itKILth both
direct tharitth exp￿*￿Il￿re. grants payat4e ar>J support eosls relaling to tw ¥bths. Grarts
parth to other orgarusations for ￿lief projects are induded SOFA kn apprDved by the
-17-

DROP OF COUPASSION
NOTES TO THE FIIIANCIAL STATEmEP￿s- continued
FOR THE YEAR ENDED 29TH FEBRUARY 2024
ACCOUNTING POLICIES- ¢ontinu
EXPENDThURE
Support costs: SupFKYl cosls are tP#)se functions that a5SiSt ofthe L*arity but th) Tb)t directy
undertake charIlab￿ activibes. Suppryt costs for a single &livity arè alkKated to the parti￿￿9r activty
e the cost relates direthy to thai adivity. H￿￿V￿. Supwt costs that represenl the support
fundNJns of marwmert finance. human restyjrces. IT aThJ supwt departmwts athitAAable to the
management of ChaiiVs assets. are 81bcated In to the1sTE of charitthe actiwty durvvJ
lh8 perw>J.
Governance costs: These we the o)sts as501iatsd with the yemance arraThJements of the charity.
a5sccith ￿1th the strategic management of the c*HtiWs activibes. Govemance supwxt costs are
kjth i)n the b35is of supwt adivlies ptovided cm dearty intw govefflm matters.
Grants offe￿d subject to ¢￿rK￿tIOnS which have not bw met at the dale are rnted as a
crmmiknent bui r￿1 as experKlitLfe.
TAXATION
FUND ACCOUNTING
Unrestrided can be ￿ed in accor(*nce wNh the d)arltable obj￿b¥e6 at the discrethjn of the
Restrthd funds ￿ onty be used for partiC￿lar reslrthd PLYFoses ￿thIn Ihe r*)jerAs of the charity.
RestrKtic￿s arise vknen SpeCrf￿ by the (k)rKY C￿ Vtt￿n fuTrJs are rased for P¥bc￿lar restric
DONATr)NS AND LEGACIES
DOr￿110nS
1.088.199
1,09S,825
The charity beneffts greauy from the involvement enthuslastlc suprAXt of ts mary volunteers. In
a￿dance with FRS 102 arNJ the Charities SORP (FRS 1021. the economic contribU￿n of general
CHARITABLE ACTIVITIES COSTS
Grakrt
fundlng of
Direct
Costs188•
Support
Costs Isee
nots 61
Is•e note
6)
Totals
20,179
1,IJ59,1TI
21453 1,101,809

NOTES TO ThE FINAMCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 29TH FEBRUARY 2024
DIRECT COSTS OF CHARThABLE ACTiwfiES
Travel aThJ ￿bsi$ten
20.179
GRANTS PAYABLE
Donabons
1.069.177
1.016.659
The tota grants paid to insbtulions lh8 >parwa$ 8$ f01b￿.
2912r24
Vamus reliefand swrt prcgammes
1.059.1TI
1,016,659
suppotrr COSTS
manag9n￿lI
Finance
19,911
1062
1.080
Swrt co5￿ Ind￿ in the above. are as folbm:
Total
Tdep
273
Sundries
1,150
604
Consullwi
Bank tharges
Subscriptions
ALKlrtors' rem￿n￿atiOn
14.173
752
7.123
-1

NOTES TO THE FINANCIAL STATEMENTS- eonunued
FOR THE YEAR ENDED 29TH FEBRUARY 2024
INCOMEIIEXPENrxruRE)
Net In￿e1{exp￿)dit￿e) is stated after c1w9n￿(credIbNJ).'
Auditors. remuneralion
TRUSTEES. REMUNERATION AMO BENEFITS
Tlwe *re M trustees, remuneration or othw ￿efts for Ihe Jear erthd 29th FebrLWy 2024 for
the e￿ed 28th February 2023.
TRUSTEES. EXPENSES
There no trL*' exp8w Feid ts the year ended 29th Febrt￿ry 2024 ￿r for the yfrar erthd
281h Febnjary 2023.
COMPARATNES FOR THE STATEMENT OF FIMANCIAL ACTivmES
Totsl
funds
fund
nds
INCOME AND ENDObVW￿S FROM
Donations and legaaes
47.874
1.047.951
1.095,825
EXPENDITURE ON
Charltable actlvllles
Donations
26,562 1.W5.576
1.032.138
INCOME
21.312
42.375
63,687
RECONCILIATION OF FUNDS
Totsl fuThJs broLtht fonprard
189.435
382.176
571.611
TOTAL FUNDS CARRIED FORWARD
210,747
424,551
635,298
10. DEBTORS: AMOUltrs FALLING DUE wfrHIN ONE YEAR
80.245

I)ROP OF COMPASSION
NOTES TO THE FINANCIAL STATEMEiifs-conUnu
FOR IHE YEAR ENDED 29TH FEBRUARY 21124
11. CREDITORS: AMOUtirs FALLING DUE MTHIN ONE YEAR
Ac£Nals and defew8d im]me
2,500
12. MOVEMENT IN FUNDS
Trnnsfws
At
29.124
At 1.323
In fund$
Unrestrlcw funds
G￿al fv￿J
210.748
(28.002)
FeeditYJ
Orphans and dmldren in rwl
Water
73,331
16.433
137.2rn
116A33)
(30,$561
(10.070)
1674
21?55
36,054
46,747
10,921
1&783
227.779
DevdoKment
21.457
277.736
28.IN)2
169,707)
•002 382.846
TOTAL FUNDS
113,610)
621.688
Net mo￿ent in fwth. IThSUd￿ in the 8bove as
Incoming
r*sour¢es
Unrestrktsd funds
Genwal fund
106,993
56.097
Restrlctsd funds
Feeding
or￿nS and dyhjren in rEed
Educati(
32.732
13,042
(70,009)
(29.475
1259}
{96,501)
1129.687)
184.3321
{638,650
137.277)
116.433
I30￿6)
110.070)
1674
21.956
Merfical and haallhcare
Development
Mosl needy restricted
119.617
660.605
981.206
{1.050.913)
(69,70n
TOTAL FUNDS
1,008,199
{13.610)
-21-

DROP OF COMPASSK)N
NOTES TO THE FINANCIAL STATEIIE14TS. contlnugd
FOR THE YEAR ENLEO 29TH FEBRUARY 2024
12. MOVEMENT IN FUNDS- conknued
Comparath195 for movoment In funds
A11J22
fund8
Unrestricted fvnds
Ger￿￿ fuTrJ
189,435
21,313
210.748
FeediThJ
Orphans aThJ c*Adren in rRed
W*r
Medic81 healttKare
Develot¥nent
50.946
31.(
56,415
73,331
16.433
77,303
10.¥21
18,783
227.7T9
114,6331
20.888
10.921
(29.019)
31.832
47,8ff2
195,947
382.176
42,374
424.550
TOTAL FUNDS
571,611
63,687
Cc¥nparative nei movement in fuThJs, Ind￿ in the aly)ve we as follows..
In¢omlwJ R•sourc•s IID¥qment
In
Unrostiicted funds
47,874
(26.561)
21.313
R•8tslcted funds
Feedirg
Or[￿an5 ￿ children in need
Educalitin
117.505
14.567
4.Y14
178.608
57.588
51.347
823.762
(95.120)
(29.200)
14.574)
(157.noi
{46,e67)
180.366)
(591,930)
(14.6331
20.888
10,921
{29,019)
31,832
med￿81 aThJ healthwe
1,047,951
(1.005.5rn
42.374
TOTAL FUNI)S
1,095,825 (1.032,138)
63.687
-22-

DROP OF COMPASSION
NOTES TO THE FIP4ANCIAL STATEMENTS- cothued
FOR THE YEAR ENDED 29TH FEBRUARY 2024
13. RELATED PARTY DISCLOSURES
There were no relate(I pty transaclions lor the ended 29th February 2024.
1￿ COMPANY UMITED BY GUARANTEE
Drop (rf CLYnpassion is a (￿7panY limited ty guamtee and ￿0rd1￿J￿ does not have a share c*1.
member Lrff the ccfflpany undertake8 to contrlbute amtyJnt as may be required not
exceedirg £1 to the assets of the chartiable company in Ihe evenl of it5 being vnurKI up h8 or
she is a membar, or willin one ￿ar after he or sho ￿58$ to be a manb8r.