Suyyirting... Education Health Community Development In Nepal )AHODAR UK SAHODAR UK FINANCIAL STATEMENTS and ANNUAL REPORT For the year ended 3191 May 2021. Tm$fee and Tma$iffer John Georq 8 Forder Helglts, PL YAioufH PL6 5PZ
SAHODAR UK (Company Llmlted by Guarnnteel TRUST INFORMATION 31° MAY 2021 CHAIR Mrs Rebekah Bale DIREcfoRS < Trustees ). Mr Roger Adersley Mrs Rebekah Bele Mr David Ball Mrs Catherine Brown Mrs Loa Crewe Mr John George Mr Michael Shelmerdine Mi Tm PtDVOSt REGISTERED OFFICE 8 Fotder Heights PLYMOUTH. PL6 5PZ COMPANY REGISTRATION NUMBER 08070198 CHARrrY REGISTRATION NUMBER 1151639 BANKERS Natwest 14 Old Ttrwn Street Plynvyjth PL1 10G INDEPENDENT EXAMINER Aubrey F. Curtis. CPFA., 2 Beaufort House Marinerfs Cwrt PtyftK PL4 OBS
SAHODAR UK TRUSTEES ANNUAL REPORT 2020-21 OBJECTIVES AND ACTIVITIES OF THE TRUST SAHODAR was irKorwrated as a Lyniied in May 2012 and registered as a Charity in April 2013. 'The Charity will fvrther Ihe followiry Objects in Nepal for the publc benefft: l the a(fvancement of the Chrtstian fth. 2 Kwention and rel of Imty. 3 ts Èdvaneement of &knatlon' 4 the relief of SknesS and Ihe promolron of gcod healih; Jch other charttable puT[S (ChartIab uThr English law) as the Tntstees see fit from time to time.. Background - SAHODAR UK. SAHODAR UK was forn in 2012 to SUPFK¥t the work of a registered charity in Nepal. (SAHODAR org. reo. no. 1029/068/069 L8mNro) who are working to develop SOCk91 and economic prcoress through -improving publ heahh, -developing practical and vocational educatN)n. -encouragiThJ toleran among indivKJu81s and communities, 8ThJ -encouiagirvJ people in Iheii pen81 relationship with (J. within and around the rur81 viltag8 of Garambesi, Lamjungy Nepal. A found1 member of SAHODAR UK, Roger Abjersley, 8ThJ his wite Jean. spent several years working in Nepal and established links wtih the f(xJrKJing brottrErs of SAHODAR in Nepal. The latter were, and continue, working to raise this community from p)vety arNJ the people from a sense of low staS and sense of low $elf-worth. In 2011 Roger aTrJ Jean knl a group of chbanS from Muvey Bapti Church, Plymouth, to Garambesi to provkle medical camps teacher trainirKJ and dwrch Eership trainlng. li was clear that the local charity IW a ar wsfion to Improve the well-being of the local ¢))mmunity. On relurnirwJ to the UK, several of the team, fell they wanted to glve lotw term supFth to SAHODAR in Nepal and help enable their th to flourish. Hen the f0mtIOn of this charity, known 8s SAHODAR UK. There are regular visits by dtfferent trustees, and others, to see arnl suprK)n the work In Nep81. All expenses incurred by such visits are made volutttarity by those involved. No chariiable furKJs whatsoever are used for this purpose. Regrettabty, due to ts COVID pandemic, visits have been made in the past iwo years.
SAHODAR UK TRUSTEES ANNUAL REPORT 2020-21 During the year we were sorry to hjse trt service5 of Ms DeixNah Hubbard who moved of the area. We we grateful for her service and supp)rt thrwgh(xrt her time as a director of SAHODAR UK. We have COntinL1 to support SAHODAR Nep81 as far as we are ab wilh sNJnlfi¢rn fvnds lo help provide the essential medical and health setvi(M thrcxjgh the IS b&J 'cott8ge hospital. At 8 time when COVID was taking a hold in the wider communty this proved to be somh1ng of a lrfeline for many. Whilst many patients were treed. none are known to have losi their Sves to COVID. Whitst treating COVID paiients the dlld m&Jical slaff conthued to treat the many rth-COVID cases. Wit1 this lar charilat4e service in the communty, many suffering illness aThJ injury woukl go untreated or have to tr8vel great distances and pay stgnificanty fur treatmenL whith W(Id be impossible for many. The planned K1 pat11y built 50 bgd hosimtsl has se8n mLK progress. not yet fvlly 0[ned due to the lack of funds. The Nepali govemment has provmled fuThJing bul t yet sufficient to enable the hospitsl to be opened. It tKipatl that woth will b8 in th8 summer of 2021 and be opened sn after. There wtll be a ne&J for new fumiture, equipment aThJ SUPFKfft for stsff saL8ries which SAHODAR UK ha5, and will continue lo provide finanaal suptrfm for. The Chfistian communty are greaty aNKe(iaiive of the community centre, or Church, whth was built opened lasl year, Ixrt regrettabty, due to COVID restsid limtted use through rNch of the year. We understand this has rKY* opened and fellowship can once again meet tCether and provlde some sUPPOrt SeryS to the wider communty. The work of SAHODAR in thls pocK cc¥nmunty is very highly regar(kd arKI greaty appreciated. A real ¢tra$t to the eaty days of il's w(wk when il was k)0 up)n with great suspicion by a predominantty Hindu conwnunity. Very regrett8bty, due to the pandemic travel restricbons rne ot the tsustees/direclors have been able to visit Nepal thr the past year, bul we are hopeful that this may be wssible in the near luture. We are immensely gratefvjl to all who have generously SUFWrted the work of SAHODAR through the past year. All contribthions have greaty benefitt&J a COMffTrty in need arKI help save 81 improve many lives.
SAHODAR UK TRUSTEES ANNUAL REPORT 2020-21 FINANCIAL REVIEW The financial stsments have been wepared in ac(xxdanr* wilh the Charilies SORP (FRS 102) "Accounting and ReFK)rbng by Charities: of ReCended PTret1 apIcab li the UK and Republic of Iland (FRS 102)" effe¢xive l January 2015. Thi% has been the ninth year of operalb of the tharfty and Ihe has been on raising fvnds for Ihe woth of SAHODAR wi Nepal, primarlty related lo imKYoving health care supportirKJ the Church and Chrislian (xxnmunity the area sewved raisu)g the profile of SPHODAR UK Nepal with•i Ihe c0mmL1ty Thrwh the year 2020-21 SAHODAR UK has rdised £26.325.22 PrY fr direct per5(mal dat1 and HMRC Grft Aid. A total of £26,700 has been tsnsferred to the ot SAHODAR Nepa, rne up ot: £10,050 towards Ihe NIding d Ihe new 50 bed SAHODAR hosWI ag90¢iaied reICeS £5,650 towards ihe salaries of the exIng h(wikl stsff £1,930 for Ihe new Rainastar Church/C(Mnmunity Centre £8,930 * the discreiion of SAHODAR Nepal for the grealest needs (primarfjty ha9piiaF Rlated inc. COVID needs ) £140 towants the w(Kk of Hmnalaydn Lif8. carfng for 'stseei thilthn, li the iown of Pt)kh¥a £75 has bèen 4)ent on transfer charges A balance of £387 is held on atnt with the Natwest Bank
SAHODAR UK STATEMENT OF TRUSTEES. RESPONSIBILITIES Company law requires the TtUStee5 to prepare financial statements for each financial year which show a tfue and fair view of the State of affairs of the company and its financial activities for that period. In preparing those financial statements, the Trustee5 are Tewired to select sultate acc(xJntiny l(leS and Ihen appty them consistenty make jLKigments and eÈmaies that are reasonable and wudent stale whether aPicable 8ccountirtg standards aThJ statements of recommended pracirce have been folwed, subject to any departures disclos&l aThJ explained in the financial statements. and prepare the fmancial statements on the going CoeM basis unless it is inappropriate to presume that the comp will ojnlinue n OFtional existence. The Trustees are iesponsible for keeplng proper accounting records which disclose with reasonable accuracy at any lime the financial posibon of the company aTrJ to enable Ihem lo ensure that the financial ststements CoMY with the COmpanS Act 2006. They are also sponsible for safeguarding the assets of the company and hence for trdktng reasonable sleps for the prevention and detection of fraud and other irregularitss. INDEPENDENT EXAMINER The Trustees intend to ask Aubrey F Curtis. CPFA to undertake the yependent exarnination of the Trust in the following year. Thls report has been prepared in aCCordare 7Arylh the special provtskjns of Part Vll of the Companles Act 2006 relaty.ng to small conyanies. ON BEHALF OF THE BOARD J GEORGE Treagjrer for 8nd on behaw of the Directo Dale: 2 9 JGXt4<
SAHODAR UK REPORT OF THE INDEPENDENf EXAMINER TO THE TRUSTEES OF SAHODAR UK. I Ptyt on the 8cc¥)unts of the Trust fc* the yr ended 31 May 2021, whth a set on pages 8 12. Respectfve resp¢)nslbllllles of the trustees and examlngr The charity's trustees (W a also the directors of the company for the purposes of company law) are responsible for the preparat of the accL)unts. The chaiity's trustees consider that the audit Is not required for thi5 year uThJer seclM)n 14412) of the Charrlies 2011 (the 2011 Act) and that an independent examination is need&Y. Having satisfied myself that the trust rKA to audit uThJer Part 16 of the Companie5 Act 2006 and is eligible for IrbJendeDI eyaminatKJn, it is my reSnSibIl to: examine the accounts under sethion 145 of the 2011 Acl" follow the prrKedures S[fied in th8 General tlirectkins given ty the Charity Commissioners under section 145 151 (b) of Ihe 2011 Act and to stste whether particular fflatte have o)me my attenth)n. 8asls of indopondont examlners report My examination was rried CMJI in W1rdan with the General Dirpxtions gsven by the Charlty Commissioners. An examination includes a review of the accounting records kept by Ihe charity and 8 comparison of the acc(MJnts presented wilh those records. It also indudes consideration of any unusual items or disclosures In the acc¢Junts, and seeking expL8naiions trn you as trustees conceming any such matters. The prOdureS undertaken th) noi wovth 811 the evidence thal would be required in an audit, a1 consequenty I do not express an audrl opinion on the view given by the accounls. Independent oxamlngrs. ststement In connection with my examination, no matter has Come to my attenn:_ which gNes me reaSOnae cause to believe that in any material speCI the requirements: (a) to keep accountiry records in &COrdan with secl¥)n 386 of the Companies 2006: arn (b) to prepare accounts whth accord wilh ts Clnting ror(ts arKI comply wilh the accounting requirements of the companies Act 2006 aNI wilh the methods and principles of the Charities SORP IFRS 102) "Accwnltng and Rep[ling by Charrties: Ststement of Recommended Practi appIlble in Ihe UK aThJ Republ of Ireland (FRS 102)" have not been met, or to whith. in my opin, attention shoukl be dra•¥n in order to enaNe a proper understsnding of the CoUnts to be reach. Aubroy F. Curtls CPF 2, Beaufort Houso Marlner8 Court Plymouth PL4 08S. 4LY Dat•
SAHODAR UK PROFif AND LOSSACCOiV4T FOR ThE YEAR ENDED 31 MAY 2021 2020 26.775 OPERAIING ILOSSV PROFir {4501 15.7481 14501 15.7481 BEFORE TAXA710N {4501 15,7481 Tax cffl Ixtknry adleS 6.585 387 837
SAHODAR UK STATEMENT OF HNANCIAL ACTMTES FOR THE YEAR ENDED 31 MAY 2021 T(al Toial 20 Funds INCOMING RESOURCES Chwitable Admhès Chaitable iknatsons 28,120 1.752 1.052 Investment lttome Gffé Tax 3229 761 Totsl Incomlng Re50WfS of the Ch&71*)le otyep Direct chantable expentliture Ctssts olraksirjg fvnits Goveman¢¢ ofthe chaiity 26.7 26,7CK) 7CW) 75 75 Total Resources expended 28.775 28,775 Net Incomlng Resource5 before tsansfers IWJ) (wi (5.748) 14et Incomifig rnsour¢es fOrr 450) {5,7481 Other ¢04n1$¢d Galns and Loss G4in (Loss) on disposal 8TrJ revaluation of Investments Nat Movement in Fvnds 1450) 15.748 Total Funds tgIrt fofftrd 837 8.585 Total Furtds carried fonvard 387 387 837
SAHODAR UK BALANCE SHEgf AS AT 31 IAAY 2021 2021 2020 FIXED ASSETS CURRENT ASSETS Cash al Bank 387 837 387 837 CREDiTOR8: Amourbts falllog due wlthln on• y•ar NET CURRENT ASSErs 387 837 NET ASSETS 387 837 IMCOME FUNDS Unr85tri(tht 387 837 Restricted 387 837 C(ryan& Ad2(Th rdatii¥J to Èmdl ttx))p. Ibl Ihe member5 reqre Io LtsR) an olls Nl qLSticn in accrydarKe ith secbcffj 476.. a in ts UK R4)Loftrelrf. f6.f* ""/-,/ 20101]zL John 10
SAHODAR UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MAY 2021 ACCOUNTING POLICIES BASIS OF PREPARATION OF THE ACCOUNTS Accounting convention$ The financial statements have been prepared the historical cost convention. The financial stsiements have been prepared accordan wilh the Clwribes SORP (FRS 102) "Accounting and Reporting by Chwiii8s: StateFWrt of Re(x)mmended Pr8(ai¢e appIlble in the UK and Republic of Ireland IFRS 102)" effective l Januwy 2015. Tran$ltlon to FRS 102 The eniity transilion&J from prevhxjs UK G4AP to FRS 102 at 1" June 2016. Details of how FRS102 has affected the reEK¥tl firncial pogtwj) and finar181 [thman is given in note 9. Taxation The company is a registered charrty and as suth is not liatle to tsxation on its normal activtlies. No liability to UK COrratiOn Tax arose on ordinary &#ivtties for year ended 31 May 2021 nor in the year ended 31" May 2020. Incomlng resources Donations and other fomis of voluntsry irtome are iThthJded in the finarla1 ststements when reCeIvae. R•wurces expefided Costs of actrvib.es in fUrther8r of the charity's oty'ecifves comtKise all expeThJiture directy relating to the Challble objectives. Resources expended on managing and administering the ctwity indude overheads which carwKA LE alkLted kn the charity's Oblts.
SAHODAR UK NOTES TO THE FINANCIAL STATEMENTS FOR TrE YEAR ENDED 31st MAY 2021 20 2020 2 CASH AT BANK AND IN HAND Natwest Currwit Ateount Natwest Businsss R•$8rve Accc¥Jnt 515 387 837 3 CREDITORS FALUNG DUE WITHIN ONE YEAR 4 INCOME FUNDS Movemerrt in rv50U Balance at Lx4ry"ng 3TIOV2021 UnT85tricled Funds 26.775 387 28.32 26.n5 387 2021 2020 5 OIRÈCT CHARITABLE EXPENDITURE New hosprfal buTrJd and $01¢e$ ¢ontiibubc Hospital staff saLary support Phatrnactruticals Hosprtal expenc8s at thè discrtition of ShHODAR Nepal Himalayan Lile (supporting slr881 childr in Pokhara) New Chui¢hlCommunty building Tcvrayds Nepal bank fees 10.050 5.650 12,840 10,715 360 8,930 140 2C(I 11.475 10 26.700 35,800 O MANAGEMENT AND ADMNISTRAnoN OF ThE CHARITY Bank intemational transf8Y charges 75 7 STAFF COSTS The trustees have no ernpbye•s The Irustees received fio remuneration fortheir serviees There were no expenses incurred bylhe tNstees r the ch¥W$ IM10¢$ 8 ANALYSIS OF ASSETS BETWEEN FUNOS Total Funds Funds FubMIs cUnIA¥39tS Current Ltabilrties 387 387 387 387 9 FRS 102 These aff Ihe lourth financial SMentS Ihat clYW FRS 102. Th8 comparrytr4nsititsn•d to FRS 102 on 1st June 2016_ Notransitional adjustsnents we required. 12