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2022-12-31-accounts

Pipal Tree

(Formerly called “ChoraChori”)

A Charitable Incorporated Organisation (CIO)

Report and Financial Statements For the Year Ended 31[st] December 2022

Charity Number: 1159770

“Pioneering project work in Nepal”

Pipal Tree Annual Report and Accounts

2022

Contents Page
Reference and administrative information 2
Chairman of Trustees’ Statement 3
Report of the Trustees 4
Independent Examiner’s Report 23
Statement of Financial Activities 24
Balance Sheet 25
Notes to the Financial Statements 26 - 35

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Pipal Tree Annual Report and Accounts

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Reference and Administrative Information

Charity Name

Pipal Tree (formerly ChoraChori)

Charity Registration No

1159770

Founders

Philip and Beverley Holmes

Trustees

Clotilde Hunter (Chair) Julie Graham (Vice-Chair) Caroline Milne Penny Rudge (Treasurer) – resigned 19[th] April 2022 John Clark (Treasurer) – appointed 19[th] April 2022 Angela Sherman Rayner Rees Clara King – appointed 19[th] April 2022 Sudha Rai – appointed 19[th] April 2022

Staff

Philip Holmes OBE (CEO) Beverley Holmes (part-time COO)

Ambassadors

Amrita Acharia – Nepalese/Ukrainian Actress Mark Curry – Actor and TV presenter

Registered Office

Three Ways, Ledstone, Kingsbridge, Devon TQ7 2HQ.

Telephone: 01548 852816 E-mail: philip@pipaltree.org.uk Website: www.pipaltree.org.uk

Independent examiner

Godfrey Wilson Ltd 5th Floor, Mariner House 62 Prince Street Bristol, BS1 4QD

Bankers

National Westminster Bank plc 15 Victoria Street Paignton Devon TQ4 5DE

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Chairman of Trustees’ Statement

I am pleased to report another highly successful year for Pipal Tree despite some residual challenges from COVID and a burgeoning cost of living crisis.

In Nepal, we have continued to focus on communities that have been historically overlooked by central government and which now find themselves in the frontline of climate change. And we are thrilled to be conducting pioneering project work within our community reforestation programme as we have implemented the rapid-growth “Miyawaki” method with such dramatic results. All credit to our project partners, Lily’s Leaves and The Mithila Wildlife Trust, for all that they have achieved against what must have seemed at times like insurmountable odds.

In the UK, I would like to make special mention of this year’s fabulous award of £590,000 in free advertising space from Ocean Outdoor as part of their “Drops in the Ocean” programme. This gift-in-kind took our name onto digital display screens across the land. And by the continued marvellous support from the McGough Foundation that allowed us to complete our two major reforestation projects in southeast Nepal.

In April, we were very sad to lose our outstanding Treasurer Penny Rudge, however we were pleased to welcome Chartered Accountant John Clark in her place. Despite family difficulties, Penny was able to remain in post to ensure that there was a seamless transition, and I would like to thank her personally for that. John was appointed alongside two new Trustees, law graduate (and former Nepal volunteer) Clara King and retired British Army midwife and restaurateur, Sudha Rai. Sudha is also a Trustee of the Gurkha Museum in Winchester and that has allowed us to establish a strong working relationship with that charity.

With the lifting of COVID restrictions on travel to Nepal, we have been able to resume CEO and Trustee visits. Moreover, we have once again been able to provide volunteer support to our project partners. I would like to thank the five people who have done so this year, namely Daniel Schenck, George Boyle, Peter Helliwell, Tobias Colin and (Trustee) Caroline Milne. Caroline became double-hatted as a Trustee and Nepal volunteer in October, causing our CEO temporary consternation as to who was boss!

In the UK, I must particularly thank volunteer Nigel Clarke for his outstanding contribution towards the “Drops in the Ocean” programme, sharing his talents and experience while mobilising his professional network on our behalf. This included the design agency Outbrand where Founders Evelyn McKenzie and Steve Jones gave their services pro bono in designing our Gurkha Memorial Forest campaign. I would also like to thank BBC MasterChef Santosh Shah for donating his services pro bono in preparing a fabulous fundraising lunch in May. And, as ever, on behalf of the Trustees I would like to thank Ben Clayson of VICTVS for covering the costs of our annual “Big Give” dinner on the 29[th ] of November.

Finally, I would like to thank our CEO, Philip Holmes, for his continued hard work this year. And congratulate him on his securing the “Entrepreneur for Good 2022” Award at the finals of the Great British Entrepreneur Awards in November. Not to mention an OBE in the 2023 New Year’s Honours List in recognition of his 23 years’ support to vulnerable people in Nepal. So well deserved!

Clotilde Hunter Chair of Trustees 7[th] January 2023

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Report of the Trustees

Introduction

The Trustees present their Annual Report and the Financial Statements of Pipal Tree for the period ended 31[st] December 2022. Pipal Tree is a Charitable Incorporated Organisation (CIO), registered with The Charity Commission as “ChoraChori” on 5[th] January 2015, name change approved by the Commission on 20[th] October 2020. We support projects only in Nepal.

Reference and administrative information set out on page 1 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Background to Pipal Tree

Philip and Beverley Holmes founded ChoraChori in January 2015 to support the types of child welfare projects they had been involved in during their time living and working in Nepal between 2004 and 2012. Initially, the charity’s programmes were entirely child-related, including the protection and rehabilitation of child rape victims, prosecution of rapists, in-house education and vocational training and support to schools. In addition, we provided disaster relief following the 2015 earthquakes and the 2017 floods in Nepal.

Over the past two years our project interests have extended to encompass:

In October 2020, the Charity Commission approved our name change to “Pipal Tree” which better reflected our broader remit, including environmental and community activities. The Pipal Tree is sacred to both Hindus and Buddhists in Nepal and is frequently to be found at the centre of Nepalese towns and villages where it provides a focus for community engagement. And it is one of the many native species that we have been planting in our reforestation programme.

Structure and Governance

Trustees

There are eight Trustees:

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Pipal Tree Annual Report and Accounts 2022

occasions working with deprived and marginalised children at Bhairahawa on the Indian border. During that time, she saw the best and worst of the country, the latter including gender and caste discrimination and grinding poverty. Notwithstanding that, she developed a profound respect and love for Nepal's resilient people and its children.

Recruitment is by invitation of the existing Trustees with Trustees appointed for a three-year tenure, extendable. Upon joining the Board, new Trustees are provided with information on the charity’s history and plans, the role and responsibilities of Trustees, the governing document, key policies and the minutes of recent Board meetings. Trustee meetings are held on a quarterly basis, as a minimum. All Trustees are active in fundraising support and Mr John Clark acts as Treasurer, producing management accounts in advance of each quarterly meeting. The Trustees observe the official guidance of the Charity Commission for England & Wales. In addition, they have considered the Charity Commission’s general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. The Trustees consider how planned activities will contribute to the aims and objectives they have set.

Pipal Tree is registered with The Fundraising Regulator and therefore subscribes fully to upholding best practice in fundraising and adherence to GDPR regulations.

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Staff and volunteers

Lt Col (retd.) Philip Holmes OBE acts as the CEO of Pipal Tree. He offers not only over 23 years of fundraising and media experience but also his operational insight gained as a former charity Country Director in Nepal. He works from home, this acting as the charity’s office with Philip covering all immediate office costs such as utilities. Since January 2019 he has been supported by Beverley Holmes as COO on a two-day per-week basis. We draw upon volunteer support from around the world in addition to that provided by the eight Trustees who are also volunteers.

Other professional services

Griffin Chartered Accountants deliver payroll support. Our website was developed and is maintained by Things to Get Me. Graphic designer Mr Peter Helliwell and the company Outbrand have provided pro bono design services. Mrs Felicity Denby has provided design support for the Lily’s Leaves silver jewellery project.

The charity’s network

Nepal partners

Under Nepalese law, overseas charities must implement their projects in Nepal through local NGOs. During this reporting period we worked with three local partners:

National and International partners

In 2022 we worked in partnership with:

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Operational activities in the reporting period

Mission and context

Pipal Tree’s open-ended Mission is:

“The upliftment of the most vulnerable people in Madhesh Province, southeast Nepal, with a particular focus on children from the lowest castes and marginalised ethnic groups, women and girls, the natural environment and disaster relief. We are at the forefront of the fight against climate change in Nepal through a major reforestation programme, while helping communities to adapt and become more resilient.”

Madhesh Province is one of seven Provinces in Nepal, comprising eight of the country’s 77 Districts. Despite being Nepal’s most populous Province, it has been historically neglected with a range of factors feeding into grinding poverty, marginalisation/exclusion and a lack of opportunity for social or economic progress.

In general, we adopt a holistic, community-based approach to our

projects with, for example, our education projects being conducted in the same areas where we are implementing reforestation and rewilding activities. We implement our projects through three local organisations:

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Women from the Community Forest Users Group preparing pits for saplings at the Bhatighadi community forest area.

Mithila Wildlife Trust (MWT) reforestation, community and education projects

During this reporting period MWT has implemented projects in the following areas:

Community reforestation and afforestation projects

Up until July 2022, we had two community reforestation/afforestation[1] projects running concurrently in adjacent Community User Forest Group (CFUG) areas in Dhanusha District. These were the Bhatighadi Community Forest project (launched in June 2020) and Murgiya Hariyali Community Forest (launched in March 2021). Both sites are approximately 30-35km northeast of Janakpur, the provincial capital of Madhesh Province, southeast Nepal and located in the “Chure” wooded hills. These hills are important not only as wildlife habitats but also as central elements in providing the water supply to the “Terai” plains in the south. Without the water retention and control of riverbanks provided by forests, the Terai would lose their fertility and be at the mercy of environmental disasters, including floods. The latter is particularly pertinent given the effects of climate change in Nepal, which is the ninth most climate change-affected country in the world.

The projects have been implemented by MWT in partnership with the CFUGs, the local authorities, the Department of Forestry and The McGough Foundation (UK). The Department of Forestry donated free saplings and expertise while the McGough Foundation provided almost all the necessary funding.

1 “Afforestation” refers to planting trees where trees have never grown before – in this case in a former riverbed. “Reforestation” replaces trees that have been cleared by logging or to create pastureland. Afforestation is much more challenging since the ground consists of sand and gravel rather than soil.

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Bhatighadi Community Forest

The Bhatighadi CFUG has been managing 57 hectares of forest by agreement with the Government of Nepal, since 1993. But in 2007, the nearby Jaladh river, which ran south from the Chure hills to the Terai, changed its course to flow further to the west and join the Jagdhar River. The Government gave the CFUG the opportunity of extending the forest into a further 45.5 hectares of former river basin. Unfortunately, despite the CFUG’s best efforts, only about a third of this could be used for reforestation as there was only sand and gravel (former riverbed) available rather than fertile soil and a highly limited water availability.

When the prospect of grant funding became available from The McGough Foundation, MWT developed a two-year plan for reforestation/afforestation of 32 hectares (22 hectares in year one, 10 in year two) using an approach that involved:

The inputs to the project were as follows:

• An initial £2,088 raised by Philip Holmes on his 60[th] birthday half-marathon run which funded the construction of a toilet for the workforce and the provision of a piped water supply from a well to a 1,000-litre tank.

• A grant of £132,793 over two years from The McGough Foundation.

During a project visit, Gemma McGough demonstrates the correct use of a kukri for scrub clearance to a forest worker.

• An additional one hour per day of voluntary work by the CFUG members.

The outputs have been as follows:

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Murgiya Hariyali Community Forest

The newly formed Murgiya Hariyali CFUG took up the challenge of restoring 12 hectares at three separate plantation sites as their first project. In doing so, they were supported by experienced members of the adjacent Bhatighadi CFUG. The area is home to two very ethnically and culturally different communities – the marginalised Madhesi and the Pahadi Janjati, the former being lowland and the latter hill peoples. Both communities are very poor, and the employment provided was very welcome, especially during a COVID lockdown. To their credit, the people toiled through extremes of weather – extreme heat and monsoon rains - to complete the project.

This is an important area as the Murgiya (Baluwa) river is a permanent source of water that attracts a wide range of wildlife including the last two survivors of a herd of wild elephants. It is important for animals to have cover as they drink. It was also decided to plant bamboo along the riverbanks as this would not only stabilise the riverbanks but provide fodder that would stop elephants foraging in the neighbouring village and coming into human conflict. This part of Nepal is a high-risk area for human-wildlife conflict and the community was keen that the project should mitigate the risk. The river is also an important migratory route that ultimately connects with the isolated Dhanushadham Protected Forest (DPF) to the south.

The inputs to the project have been:

Dev Narayan Mandal, Executive Chairman of MWT and prime mover in the reforestation projects.

Outputs to the project have been:

This year, a total of £42,511 was transferred to MWT for these projects.

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- The Miyawaki Method rapid growth reforestation projects

Pipal Tree and MWT have been pioneering The Miyawaki rapid-growth reforestation method in Nepal since December 2021. Devised by the late Professor Miyawaki, it is designed primarily for the urban environment where only a comparatively small amount of open space might be available to reforest. An area the size of a tennis court is considered the minimum spaced required for a plantation. The technique involves excavating to a depth of 1.5m, placing a thick layer of compost/manure/organic material, replacing the topsoil, and then planting saplings densely i.e. nine per m[2] . This latter, counter-intuitive, approach appears to work very effectively with saplings supporting one another synergistically. This is probably not only because of the fertiliser but also through the loosening of the soil that allows easy penetration of the root systems. It is stated that a Miyawaki plantation grows ten times faster, is twenty times more biodiverse and thirty times denser than a conventional forest plantation. Within the urban environment there are additional benefits, including absorption of pollutants, a cooling effect and the positive impact of green space on the mental health of urban dwellers. It should be noted that the labour involved means that there is a downside of the method in that it is up to ten times more expensive to plant than a conventional forest. However, in the time of climate change, a rapid response is of paramount importance. We see a role for the Miyawaki Method in rural areas where there is a specific purpose and reason for creating a rapid-growth forest.

So far, we have designed and developed two rural Miyawaki Method projects; the Dhanusha Bird Park (which launched in December 2021) and the Gurkha Memorial Forest (which launched in May 2022).

The Dhanusha Bird Park

For the Dhanusha Bird Park project, we decided to re-forest an overgrazed, barren piece of community land adjacent to a small creek near the village of Dhanushadham with the following four objectives:

Exhausted community land at project start.

• To fuel community upliftment through future ecotourism linked to the park, including for visitors who wish to visit the project and see its outcomes. These include mosaics that are unique to Nepal.

• To provide a demonstration site so that the Miyawaki Method can be showcased and replicated at other sites within Nepal.

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----- Start of picture text -----
Philip Holmes installing a bird mosaic,
supported by Dev Narayan Mandal.
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Our plan is to re-forest this land in phases, as funds become available through application to grant-making Trusts. The Department of Forestry has been providing free saplings from 19 timber-producing species while we have had to purchase approximately sixty other native species (including fruit and nut producers) from garden centres. Our responsibility is the land preparation, planting and subsequent maintenance and irrigation of the site. As an added potential tourist attraction and inspiration for children, we have been installing glass mosaics of birds on plinths at the boundary of the plantation.

The community has been very fully engaged with the project from the outset, starting with discussions and securing initial agreement to fencing off land that had been open to all for grazing. Households, schools, students and community leaders were all involved in physically planting the saplings. An area of the site was set aside on behalf of each of the eight District Forest Offices that lie within Madhesh Province, with each DFO being responsible for providing saplings for their designated area. This has ensured that DFOs have become directly interested in progress. We have also set aside a strip

of land as a “control” area, planting this conventionally.

Already, the Miyawaki plantation is towering over the conventional plantation control area. See the pictures below:

----- Start of picture text -----
An Indian Teak sapling in the
conventional plantation “control” area.
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An Indian Teak sapling in the Miyawaki
plantation, planted at the same time.
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To date, we have planted 36,980 saplings in three phases, covering an area of 1 hectare. Thirteen mosaics, made by Philip Holmes at his studio in the UK, have been placed on brick pillars around the perimeter. Encouragingly, endangered birds such as Black Bittern have been spotted at the site and even a family of (endangered) Bengal Foxes has taken up residence. The project has received prominent coverage in Nepal’s leading English language paper, the Nepali Times. That exposure has led to enquiries and visits from across Nepal. MWT is offering free consultancy to any organisation that wishes to replicate the project.

----- Start of picture text -----
Mosaic admirers.
----- End of picture text -----

This year we have raised £16,903 for the project with £21,000 transferred to Nepal for plantation work and £2,184 spent on mosaic materials.

The Gurkha Memorial Forest

This year, we began fundraising for the creation of “The Gurkha Memorial Forest”. Through this project, one sapling will be planted in memory of each of the 120,000 Gurkhas who served in World War 2. This ten-year plan will develop a 12km wildlife corridor running between the site of our Bhatighadi and Murgiya/Hariyali project areas and Dhanushadham Protected Forest (DPF), an isolated, but important, part of virgin forest to the south. The wildlife corridor will follow the Baluwa River south before turning southwest to connect with the DPF. This will be a hybrid reforestation project with the banks of the Baluwa restored using a conventional approach and the southwestern section developed using the Miyawaki Method. This latter section will consist of 13 Miyawaki clusters to represent the 13 Victoria Crosses won by Gurkhas since 1939. Eventually, these clusters will coalesce, the connections being made by conventional reforestation. Just like the Dhanushadham Bird Park project, we will site mosaic artworks in tribute to the Gurkhas that will enhance the environment and generate tourist interest, thereby ensuring the sustainability of the project.

The project launched in May 2022 with an event at The Cinnamon Club in central London. BBC MasterChef Santosh Shah (who hails from the project area) prepared a Nepali vegan lunch for 40 attendees who included Dame Joanna Lumley and our Ambassador, Amrita Acharia. The campaign was advertised on digital display screens in major cities across Great Britain

L to R: Amrita Acharia, Philip Holmes, Joanna Lumley, Ben Clayson (CEO of VICTVS) and Santosh Shah.

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through a gift-in-kind of £590,000-worth of free advertising, generously provided by Ocean Outdoor under their “Drops in the Ocean” fund.

This year, we raised £17,107 with an initial transfer of £17,000 made in November 2022 to create the first Miyawaki forest in recognition of the heroism of Captain Lal Thapa, who won his VC in Tunisia in 1942. In 2023, we will continue to raise funds from Trusts, corporates, and the general public, creating plantations as funds come available.

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The Bullring, Birmingham.
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Capital and revenue educational support to community schools

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Inside the new computer room.
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As part of our community upliftment within Madhesh Province, we provide capital and revenue support to community schools. This support is primarily focussed on the education of girls and we have the following objectives:

• To raise the standard of education at under-resourced community schools (mainly attended by girls) so that it is on a par with the private schools (which are mainly attended by boys).

towards our reforestation work through addressing needs that the community may perceive as being of higher priority.

There is a good overlap of interests at the main school we have been supporting at Bhatighadi, in that the Chairman of the school is also Chairman of the CFUG. He is adamant that if we can provide the resources at the school, he will use his considerable influence with local people to ensure that children attend school.

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----- Start of picture text -----
Newly issued rucksacks – a bit heavy?!
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This year, we have: 

  - Constructed and furnished a

  - computer classroom at Bhatighadi school at a cost of £25,497 through grant funding provided by Guy’s Trust. The classroom was opened in April and dedicated to the memory of the late Guy Joseph. We are particularly pleased that our strong relationship with Guy’s Trust has continued further to the Trust’s central support to our COVID lockdown food relief in 2021.

  - Provided an additional support

  - teacher, Mrs Jina Tamang Sherpa, whose salary of £4,250 has been funded by The Brian Murtagh Charitable Trust. Jina is

It should be noted that we funded this aspect of our work through:

In 2023, our objectives (subject to successful fundraising) are:

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Non-formal educational support at Community Learning Centres (CLCs)

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Stationery distribution to eager children.
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In February this year, we hosted a visit by Gemma McGough, Chairman of the McGough Foundation, to our Nepal projects. She is pictured left delivering stationery to children who attend the Community Learning Centre (CLC) at Dhanushadham that we constructed through her Foundation’s funding in 2020/2021.

The CLC model provides non-formal education support to children from the lowest castes within the “untouchable” community, including the Dom and Musahar (“rat-eater”) caste groups. It serves as an entry point to mainstream education at local schools and/or providing help with homework that reduces the likelihood of children dropping out of school. We have

discovered that the CLC goes beyond that. Anecdotally, we have been informed that children consider that they get their education at the CLC and only attend school to obtain their certificates.

----- Start of picture text -----
A girl leading the class inside the CLC.
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Alongside the clear benefit to children who attend class before and after attending school each day, the CLC offers a basic income to tutors who are drawn from the same community. These tutors are college students, and their salaries allow them to complete their higher secondary education, at which point they have to leave and thereby create vacancies for other college students. It is these tutor graduates to whom we envisage offering further experience as support teachers in community schools in the coming time. Needless to say, the tutors act as excellent role models to the children,

demonstrating that there is a future in education. Two former tutors have progressed into joining the Nepal army, the first time that the Army has accepted members of the Musahar community.

This year, we have:

conjunction with Community Beyond Construction, one of whose Founders, Andy Sharp, conducted a site visit in July.

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This work has been funded through grants from Trusts and Foundations and through a Big Give summer appeal entitled “Educating Untouchable Children in Nepal” that realised £10,950 in July/August 2022.

In 2023, subject to successful fundraising, we will continue to cover revenue costs (hopefully in conjunction with another small education charity) and aim to build another CLC at a new site.

Lily’s Leaves’ female empowerment projects

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Birthday celebrations.
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The young women trainees at Lily’s Leaves celebrated the social enterprise’s second birthday in October 2022. The success is particularly noteworthy as the start-up came at the most daunting of times with COVID lockdowns to contend with, restricting movements within Nepal and access to potential markets overseas.

The social enterprise is based in Kathmandu valley although most of the trainees have been vulnerable young women from rural areas of Madhesh Province. This has necessitated providing accommodation for the six-month-long courses in basic and advanced tailoring. On the completion of basic training, graduates are gifted a free sewing machine and table to return home with. Alternatively, they may have the option of joining the advanced tailoring training course. Training takes place

alongside the production of bags, garments, facemasks, school rucksacks and dignity pads, the latter two for free distribution to poor community schools in the women’s home areas. The training is vitally important as no such opportunities exist in the women’s home areas and they are unable to access training elsewhere in Nepal. This is because they speak Maithili rather than Nepali as their first language and many of the trainees are further marginalised in that they lack citizenship, this being a pre-requisite for joining vocational training courses.

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Teaching basic maths to trainee tailors.
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In addition, a group of four young deaf women have been producing silver jewellery to a very high standard. During this reporting period these women received training in new skills, including stone-setting, provided by Nancy Edwards of U.S. non-profit Her Future Coalition. The market for all of Lily’s Leaves’ products has been developing slowly but successfully, with, for example, The Gurkha Museum in Winchester, UK, now stocking Lily’s Leaves silver jewellery. Graphic designer Peter

Helliwell provided the imagery and design for the Lily’s Leaves catalogues pro bono.

In November the Lily’s Leaves Founder, Lily Katuwal, paid her first visit to the UK where she had an opportunity to support the Pipal Tree Big Give Christmas Challenge that was fundraising for Lily’s Leaves and to meet donors and customers.

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Volunteer model with a Lily’s Leaves bag.
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During this reporting period, Lily’s Leaves has:

Pipal Tree provides a monthly transfer to Lily’s Leaves based upon an annual budget and will continue to do so until the social enterprise can be self-sustaining through sales. Funds have been raised through the Big Give Christmas Challenge 2021, by grant applications and sale of products. This year, we have transferred a total of £130,235 to the programme.

In 2023, Lily’s Leaves operating costs will be reduced significantly by decentralisation of production and training to the women’s home areas, negating the need for accommodation. Specifically, a new production centre will be

set up in Sarlahi District where women whom we have trained can become the trainers, teaching new trainees in their own language. Lily’s Leaves will further complement the work of MWT by undertaking some Miyawaki reforestation work in Kathmandu valley.

Our Sansar child protection (girls’ refuge) project

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Refuge girls.
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Gender-based Violence (GBV) is endemic in south Nepal. It spans rape and attempted rape (including marital rape), sexual abuse, dowry violence, child marriage, retribution for alleged witchcraft, Illegal abortion and burns (including through acid attack). According to data from the Nepal government's Women, Children and Senior Citizen Directorate, Madhesh Province is the worst affected by GBV out of Nepal’s seven Provinces.

In March 2021, in spite of the operational challenges presented by COVID, in conjunction with our UK-registered charity partner Our Sansar, we set up a 20-bed girls' refuge in the Provincial capital, Janakpur. This is the only facility of its kind in Madhesh Province and acts as both a shelter and a focus for outreach to victims within the community. Our Sansar has taken the operational lead in this initiative, with its eponymous NGO being the lead implementer. Pipal Tree’s commitment is to meet half of the operating costs, doing so by monthly transfer to Our Sansar in the UK. This year we transferred £13,922 to Our Sansar as monthly transfers and £3,180 through the Christmas Big Give. Philip Holmes raised £5,439 towards the project through his Pennine Way Challenge in September.

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Refuge art in the local
“Maithili” style.
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In 2022 we helped 45 girls directly. Of these, 32 stayed at the refuge and 13 were supported in the local community through services such as counselling, obtaining birth certificates and citizenship, training and educational support. At the time of writing, eight girls are resident at the refuge with a further nine girls awaiting admission to the shelter upon completion of the necessary paperwork with the local authorities.

Our Sansar has conducted two training sessions for 25 young women on children, women rights, education and is planning an outreach campaign on gender-based violence at local schools.

Case studies (names changed):

1. Elisha

Aged 14, Elisha was repeatedly raped by a 70-year-old neighbour over a two-year period when her parents were at work and Elisha was left at home to look after her younger siblings. Elisha got pregnant as a result and the man forced her to have an abortion at a local pharmacy when she was five months’ pregnant. When she was initially treated at the hospital, the doctors worried that she might not survive at all. She was in a terrible health condition. She then joined our safe house and is receiving counselling, care, education and we are working on her plans for the future. A legal case has been filed against the man who faces a long custodial sentence.

2. Rani

Aged 16, Rani became involved with a 20-year-old man who concealed the fact that he was married. The girl fell pregnant at the age of 14 and the man forced her to have an abortion. She fell pregnant again at the age of 15 and the man abandoned her. The girl and her family filed a rape case against the man and police have issued an arrest warrant, but the man had absconded to India. He is in hiding now and Our Sansar is trying to locate him. Rani joined the refuge when she was 5 months pregnant, however there were many complications with her pregnancy, and we provided her with a hospital treatment for a few weeks. She almost lost her life and sadly the baby did not survive. She is under our care for now, receiving counselling, education and care. The parents are supportive but the community is causing issues due to the social taboos so Rani will stay at the refuge until it is safe for her to go back home. In the meantime, Our Sansar is planning her future – providing her with education and skills training.

3. Marina

Marina is 14 years old. Her father is an alcoholic who used to beat Marina and her two younger siblings on a daily basis. Because of this, their mother took the two younger children to her mother’s house and Marina stayed with her uncle. One day when the uncle was out, Marina’s father came to the house and raped her. Marina called for help immediately and the neighbour helped her to contact the police who then took her to the hospital. The neighbour assisted her with filing the case against the father. The father has been arrested and is in custody at the moment. The family however are suffering financially as the mother is only able to find temporary work so Our Sansar is trying to see how it can assist. Marina is at the refuge now and needs a lot of support due to her trauma. She is still struggling with the difference between right and wrong and had many issues with adapting to living with other girls. However, she is progressing well and becoming more confident, and really enjoying classes at the refuge.

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Pipal Tree Annual Report and Accounts

2022

Public Benefit

The public benefit in 2022 can be summarised as follows:

Financial Review

Pipal Tree derived most of its income in 2022 from:

The charity had an income of £380k for the year (2021: £372k) - an increase of 2% over 2021, however this includes £59k of donated services. This was an extremely good result during what continues to be a challenging time for fundraising. The charity has continued to make effective use of Big Give opportunities for matching pledges, using a number of bespoke appeals as well as the annual December appeal to raise funds for child protection, the empowerment of girls and women projects, development of emergency relief funds and reforestation projects. We also received over £45k of income from The McGough Charitable Foundation for the ongoing reforestation project in Bhatighadi. We have also received funding of over £19k from Guy’s Trust and £17k from the Allan and Nesta Ferguson Trust for two new Community Learning Centres at Pasman Tol and Saghara Tol.

The charity spent £337k on Nepal projects and operational support during the year (2021: £304k). This supported the activities of Lily’s Leaves; the reforestation projects at Bhatighadi, Dhanusha Bird Park and the initial funding payment for the Gurkha Memorial Forest; the joint Girls’ Refuge project in Janakpur with Our Sansar; funding a teacher at the school in Bhatighadi and the initial payments to start work on the Community Learning Centres and Pasman Tol and Saghara Tol. During the same period, the charity spent £33k on UK administrative costs and governance (2021: £23k) and £82k on fundraising (2021: £20k), which includes £58k in recognition for the free advertising space from Ocean Outdoor.

20

Pipal Tree Annual Report and Accounts

2022

Reserves policy

The Trustees aim to hold unrestricted funds of £60k equating to at least twelve months of projected UK operating costs to enable the charity to manage the risks and uncertainties of continuing to operate in the current economic climate. The balance of unrestricted funds at year end of £63k is in excess of this amount.

The Trustees continue to build up a disaster relief fund, which can be made available immediately for any environmental or other significant disaster in Nepal. This will be derived from Big Give Christmas Appeals and legacy income.

Risk management

The Trustees have considered the risks to which Pipal Tree may be exposed and are content that the overall risks to the charity are mitigated to an acceptable level. The Trustees maintain a risk register that is under regular review.

Conclusion

In conclusion, this has been another very successful year for Pipal Tree at home and in Nepal. We look forward to continued growth in 2023.

21

Pipal Tree Annual Report and Accounts

2022

Statement of the Trustees’ responsibilities in respect of the Trustees’ Annual Report and the financial statements

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with 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).

Law applicable to charities in England and Wales 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 net income or expenditure, of the charity for the year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. 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.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity are not required to contribute an amount to the assets of the charity in the event of winding up. The Trustees are members of the charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were appointed as Independent Examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the Trustees on 27[th] January 2023 and signed on their behalf by:

…………………………………… Clotilde Hunter Chair of Trustees

22

Independent examiner's report

To the trustees of

Pipal Tree

I report to the trustees on my examination of the accounts of Pipal Tree (the CIO) for the year ended 31 December 2022, which are set out on pages 24 to 35.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’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

Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

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.

Alison Godfrey

Date: 30 January 2023 Alison Godfrey FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

23

Pipal Tree

Statement of financial activities

For the year ended 31 December 2022

Restricted Unrestricted
Note
£
£
Income from:
Donations
3
257,530
122,430
Total income
257,530
122,430
Expenditure on:
Raising funds
-
82,378
Charitable activities
290,511
46,409
Total expenditure
5
290,511
128,787
7
(32,981)
(6,357)
Reconciliation of funds:
Total funds brought forward
198,933
69,107
Total funds carried forward
165,952
62,750
Net income / (expenditure) and net
movement in funds		 2022
Total
£
379,960
379,960
82,378
336,920
419,298
(39,338)
268,040
228,702		 2021
Total
£
372,265
372,265
20,313
304,092
324,405
47,860
220,180
268,040

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

24

Pipal Tree

Balance sheet

As at 31 December 2022

----- Start of picture text -----
2022 2021
Note £ £
Current assets
Debtors 10 46,918 72,295
Cash at bank and in hand 210,037 210,876
256,955 283,171
Liabilities
Creditors: amounts falling due within 1 year 11 (28,253) (15,131)
Net current assets 228,702 268,040
Net assets 13 228,702 268,040
Funds 14
Restricted funds 165,952 198,933
Unrestricted general funds 62,750 69,107
Total charity funds 228,702 268,040
----- End of picture text -----

Approved by the trustees on 27 January 2023 and signed on their behalf by

Clotilde Hunter Chair of Trustees

25

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Pipal Tree meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

The trustees have assigned a value to the gifts in kind received in 2022 at a rate of 10% of the market value of the services provided, which the trustees believe to be appropriate and realistic.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

26

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

1. Accounting policies

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

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

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Grants payable are charged in full in the year in which the offer is conveyed to the recipient except in those cases where the offer is conditional or there are conditions attached to the payment of future installments which could prevent the remainder of the grant being paid. Grants or grant installments subject to conditions are recognised as expenditure when the conditions attached have been fulfilled. Grants offered subject to conditions at the year end are noted as commitments but are not accrued as expenditure.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities based on the proportion of cost by each activity (before donated services) as follows:

ws:
2022 2021
Raising funds 6.4% 5.4%
Charitable activities 93.6% 94.6%

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

27

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

1. Accounting policies

l) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

m) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

o) Accounting estimates and key judgements

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

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

28

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

2. Prior period comparatives: statement of financial activities

Restricted
£
£
Income from:
Donations
304,922
67,343
Total income
304,922
67,343
Expenditure on:
Raising funds
-
20,313
Charitable activities
268,946
35,146
Total expenditure
268,946
55,459
Net income
35,976
11,884
Transfers between funds
(5,211)
5,211
Net movement in funds
30,765
17,095
3.
Income from donations
Restricted
£
£
Grants and donations
257,530
50,312
Gift aid
-
12,850
Gifts in kind
-
59,268
Total income from donations
257,530
122,430
During the year the charity received donated advertising and marketing services.
Prior period comparative:
Restricted
£
£
Grants and donations
304,922
50,644
Gift aid
-
16,699
Total income from donations
304,922
67,343
Unrestricted
Unrestricted
Unrestricted		 2021
Total
£
372,265
372,265
20,313
304,092
324,405
47,860
-
47,860
2022
Total
£
307,842
12,850
59,268
379,960
2021
Total
£
355,566
16,699
372,265

4. Government grants

The charity did not receive government grants in the current or prior period.

29

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

5. Total expenditure

Raising
funds
£
Projects expenditure (note 6)
-
Salaries (note 8)
12,936
Travelling and subsistence
-
Printing, stationery and postage
-
IT and professional fees
-
Other costs
-
Fundraising and website
8,033
Donated services: advertising and marketing
59,268
Sub-total
80,237
Allocation of support and governance costs
2,141
Total expenditure
82,378
Total governance costs were £6,912 (2021: £6,001).
Prior period comparative
Raising
funds
£
Projects expenditure (note 6)
-
Salaries (note 8)
12,931
Travelling and subsistence
-
Printing, stationery and postage
-
IT and professional fees
-
Other costs
-
Fundraising and website
6,121
Sub-total
19,052
Allocation of support and governance costs
1,261
Total expenditure
20,313		 Charitable
activities
£
£
290,512
-
12,936
17,248
-
11,788
-
793
1,330
1,270
930
2,254
-
-
-
-
305,708
33,353
31,212
(33,353)
336,920
-
Charitable
activities
£
£
268,946
-
12,931
17,242
-
345
-
932
-
3,071
-
1,886
-
-
281,877
23,476
22,215
(23,476)
304,092
-
Support and
governance
costs
Support and
governance
costs		 2022
Total
£
290,512
43,120
11,788
793
2,600
3,184
8,033
59,268
419,298
-
419,298
2021
Total
£
268,946
43,104
345
932
3,071
1,886
6,121
324,405
-
324,405

30

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

6. Projects expenditure Projects expenditure comprises of grants payable to the following partners carrying out projects in Nepal:

Mithila Wildlife Trust, Nepal
Lily's Leaves, Nepal
Our Sansar, UK		 2022
£
143,175
130,235
17,102
290,512		 2021
£
188,158
66,036
14,752
268,946

7. Net movement in funds This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses*
Independent examiner's remuneration		 2022
£
Nil
1,876
1,100		 2021
£
Nil
-
950

*During the year expenses were reimbursed to two trustees (2021: Nil) for travel to Nepal.

8. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Pension costs		 2022
£
42,220
900
43,120		 2021
£
42,219
885
43,104

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the trustees, Chief Executive Officer and Chief Operating Officer. The total employee benefits of the key management personnel were £43,120 (2021: £43,104).

Average head count 2022
No.
2		 2021
No.
2

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

31

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

10. Debtors

Accrued income
Prepayments
Gift aid
Other debtors
Creditors: amounts due within 1 year
Grants payable (note 12)
Accruals
Other creditors
Grants payable
Grant commitments brought forward
Grants committed to during the year (note 6)
Grants paid during the year
Grant commitments carried forward		 2022
£
30,884
1,922
8,611
5,501
46,918
2022
£
26,979
1,100
174
28,253
2022
£
10,497
290,512
(274,030)
26,979		 2021
£
33,699
16,440
11,767
10,389
72,295
2021
£
10,497
950
3,684
15,131
2021
£
16,701
268,946
(275,150)
10,497

11. Creditors: amounts due within 1 year

12. Grants payable

32

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

13. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 December 2022
Prior year comparative
Current assets
Current liabilities
Net assets at 31 December 2021		 £
192,931
(26,979)
165,952
£
209,430
(10,497)
198,933
Restricted
funds
Restricted
funds		 £
64,024
(1,274)
62,750
£
73,741
(4,634)
69,107
General
funds
General
funds		 Total
funds
£
256,955
(28,253)
228,702
Total
funds
£
283,171
(15,131)
268,040

33

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

14. Movements in funds

Restricted funds
Disaster relief
Education and community support
Empowering girls and women
Environment and climate change
Vulnerable and abused children
Total restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds		 At 1
January
2022
£
13,643
17,594
88,745
12,610
66,341
198,933
69,107
69,107
268,040		 Income
£
£
1,141
-
73,179
(60,479)
85,715
(130,235)
88,211
(82,695)
9,284
(17,102)
257,530
(290,511)
122,430
(128,787)
122,430
(128,787)
379,960
(419,298)
Expenditure		 £
-
-
-
-
-
-
-
-
-
Transfers
between
funds		 £
14,784
30,294
44,225
18,126
58,523
165,952
62,750
62,750
228,702
At 31
December
2022

Purposes of restricted funds

Disaster relief: Funds received to allow us to respond to natural disasters in Nepal, such as earthquakes, floods and COVID. In the past, we have been entirely reliant on emergency appeals to our supporters. This has meant that we have been unable to deliver meaningful relief until funds have been donated. We are building up this reserve fund that will allow us to overcome this challenge and potentially save lives. In future, donations from wills may be assigned to a similar disaster relief designated fund.

Education and community support: This is a central element of upliftment of the impoverished rural communities of Madhesh Province. In the short term, most of our funding is being allocated towards providing capital and revenue support to community schools and Community Learning Centres (CLCs) with the Mithila Wildlife Trust as the implementing partner NGO. CLCs help children with non-formal education, delivered by college student tutors, that underpins their mainstream education and reduces the chances of drop-out. When girls drop out of school prematurely, they are highly vulnerable to child marriage. Educated girls and women are vital towards undermining poverty, accessing services and securing basic human rights.

Empowering girls and women: Income received into this fund is used to support the Lily’s Leaves social enterprise which is based in Kathmandu with a satellite production centre in Madhesh Province from January 2023. The initiative provides skills training (mainly tailoring and silver jewellery) to vulnerable and deaf women, some of whom come from Kathmandu valley, but most are from Madhesh Province. Our aim is for this social enterprise to become self-sustaining through sale of products nationally and internationally. The production centre also makes school rucksacks and dignity pads (reusable sanitary pads) for free distribution to community schools in Madhesh Province.

34

Pipal Tree

Notes to the financial statements

For the year ended 31 December 2022

14. Movements in funds (continued) Purposes of restricted funds (continued)

Environment and climate change: Nepal is the ninth most affected country in the world by climate change and the people in south Nepal are particularly prone to climate change disasters such as floods and landslides. Income received into this fund is used to respond, initially, through a reforestation programme. This involves The Mithila Wildlife Trust planting forests in partnership with the Department of Forestry and Community Forest User Groups (CFUGs). Our reforestation programme consists of a series of projects that include The Dhanusha Bird Park project and The Gurkha Memorial Forest.

Vulnerable and abused children: Gender-based violence is endemic within Madhesh Province and there are many displaced children around the area of the open border with India. This restricted funding is used, in partnership with registered charity Our Sansar, to co-fund a refuge for girls in Madhesh Province’s principal town, Janakpur. Support to the girls at the refuge is protective, material, educational, legal and psychosocial with outreach also to girls in the community, some of whom may have previously passed through the refuge. We are reviewing how best to provide similar support to boys in the near future.

Prior year comparative
Restricted funds
Disaster relief
Education and community support
Empowering girls and women
Environment and climate change
Vulnerable and abused children
Total restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds		 At 1
January
2021
£
8,153
4,250
56,080
18,592
81,093
168,168
52,012
52,012
220,180		 Income
£
£
47,095
(41,605)
47,471
(34,127)
103,912
(66,036)
106,444
(112,426)
-
(14,752)
304,922
(268,946)
67,343
(55,459)
67,343
(55,459)
372,265
(324,405)
Expenditure		 £
-
-
(5,211)
-
-
(5,211)
5,211
5,211
-
Transfers
between
funds		 £
13,643
17,594
88,745
12,610
66,341
198,933
69,107
69,107
268,040
At 31
December
2021

15. Related party transactions

There were no related party transactions in the current or prior period.

35

Pipal Tree Three Ways Ledstone Kingsbridge Devon TQ7 2HQ

01548 852816

www.pipaltree.org.uk philip@pipaltree.org.uk

Alison Godfrey Godfrey Wilson Limited Chartered Accountants & Statutory Auditors 5[th] Floor Mariner House 62 Prince Street Bristol BS1 4QD

27 January 2023

Dear Alison

Letter of Representations on the Financial Statements for the Year Ended 31 December 2022

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:

  1. We have fulfilled our responsibilities as trustees, as set out in the terms of your engagement letter dated 6 January 2023, under the Charities Act 2011 for preparing financial statements, in accordance with 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).

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 December 2022.

  1. We confirm that all accounting records have been made available to you for the purpose of your examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain evidence and have provided any additional information that you have requested for the purposes of your examination.

  2. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.

Trustees : Mrs Clotilde Hunter (Chairman), Ms Julie Graham, Ms Caroline Milne, Mr John Clark (Treasurer), Ms Angela Sherman, Mrs Rayner Rees, Mrs Sudha Rai, Ms Clara King

CEO: Lt Col (retd.) Philip Holmes OBE

Charity Reg. No. 1159770

  1. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. We confirm that we have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  2. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.

  3. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework.

  4. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  5. We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include: trustees, other key management, close family and other business interests of the previous. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.

  6. We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees except as disclosed in the financial statements.

  7. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

  8. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.

  9. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are central to the charity’s ability to conduct its activities, except as explained to you and as disclosed in the financial statements.

  10. We acknowledge our responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the organisation. There have been no deficiencies in internal control of which we are aware.

  11. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, employees, former employees, regulators or others.

  12. We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware, and have considered a period of at least one year from the date on which the financial statements will be approved.

  13. We confirm that in our opinion the effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole.

  14. We confirm that we are not aware of any matters of material significance that should be reported to regulators. We confirm that all correspondence with the Charity Commission has been made available to you.

Trustees : Mrs Clotilde Hunter (Chairman), Ms Julie Graham, Ms Caroline Milne, Mr John Clark (Treasurer), Ms Angela Sherman, Mrs Rayner Rees, Mrs Sudha Rai, Ms Clara King

CEO: Lt Col (retd.) Philip Holmes OBE

Charity Reg. No. 1159770

  1. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.

Yours sincerely

Clotilde Hunter – Chair of Trustees For and on behalf of the Trustees of Pipal Tree

Trustees : Mrs Clotilde Hunter (Chairman), Ms Julie Graham, Ms Caroline Milne, Mr John Clark (Treasurer), Ms Angela Sherman, Mrs Rayner Rees, Mrs Sudha Rai, Ms Clara King CEO: Lt Col (retd.) Philip Holmes OBE

Charity Reg. No. 1159770