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2022-04-30-accounts

REGISTERED COMPANY NUMBER: 09543610 (England and Wales) REGISTERED CHARITY NUMBER: 1164364

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2022

FOR GOOD SHEPHERD FOUNDATION UK

Clemence Hoar Cummings Chartered Accountants Riverside House 1-5 Como Street Romford Essex RM7 7DN

GOOD SHEPHERD FOUNDATION UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2022

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15

GOOD SHEPHERD FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2022

The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the period ended 30 April 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in 2015 in preparing the annual report and financial statements of the charity.

The charity is a charitable company limited by guarantee and was incorporated on 15 April 2015. It is governed by a memorandum and articles of association.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Charity are to advance education in India and other countries in South Asia, and also promotion of healthcare, relief, advocacy and advancement of the Christian faith in these countries by all charitable means as may seem appropriate by the Charity.

The Charity is working in the short term to support the work of partners in India running schools, primary health and related projects in the midst of the coronavirus pandemic. Critical projects such as food distribution, virtual and regular health centers or clinics and schools running online classes for students have been supported by the Charity during the year. The charity saw a marked growth in funding towards strategic multi-year projects in education, community health and women and child-centric relief and development activities.

Support of the existing primary and high school programs run by partners in India are a long-term priority for the charity as a number of projects operate holistically, combining education, health and economic development initiatives.

Public benefit

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

Fundraising and Grants

The Trustees are responsible for fundraising and income generation for projects. The charity does not consider it necessary to hire full time fundraising staff, keeping in mind the restrictions on travel and other prevailing uncertainties relating to the pandemic and related risk to UK staff.

Grants continue to be made by key partners who are fully engaged in projects that align both in terms of short term and long-term objects of the charity.

STRATEGIC REPORT

Achievement and performance

Charitable activities

During year to 30 April 2022 GSF UK was happy to receive confirmation of the Women and girl's shelter being completed at Hyderabad India, which had been a significant infrastructure project backed by the charity. The ongoing and future operations of this project will continue to remain of strategic interest for GSF UK.

The charity continues to remain focused towards the development of the national medical centre and hospital at Hyderabad, Christian literature resources and education.

Financial review

Principal funding sources

The financial results for the year are set out in the attached accounts. Total income raised for the year ended 30 April 2022 was £539,452 compared to total income of £1,070,715 during the year ended 30 April 2021. There was a surplus of £121,429 for the year, compared with a surplus of £501,158 for the year ended 30 April 2021. The total reserves at 30 April 2022 were £1,136,575 compared with £1,015,146 at 30 April 2021. Total expenditure during the year was £418,023, compared with total expenditure of £569,557 during the year ended 30 April 2021.

Investment policy and objectives

The Charity maintains its surplus cash in a deposit account with the Charity's bankers.

Page 1

GOOD SHEPHERD FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2022

STRATEGIC REPORT Financial review

Reserves policy

The charity reviews it's reserves on an ongoing basis and considers the year end reserves which in majority represent unrestricted funds to be adequate to meet its future commitments and obligations relating to funding for projects and aid requirements.

The severe disruption caused by the pandemic poses several potential financial risks that have been considered by the trustees, and its structure allows flexibility in order to manage any subsequent adverse financial impact that may arise.

Future plans

The Charity will continue to advance the development of education, health care, provide relief from poverty and natural and other disasters as well as continue to advance the Christian faith through legally permitted opportunities in countries that are sensitive to promotion of faith-based activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee, as defined by the Companies Act 2006. It is governed by its Memorandum and Articles of Association since its incorporation on 15 April 2015.

Recruitment and appointment of new trustees

Recommendations for new Trustees can be received from any existing Trustee and will only be ratified by unanimous agreement. Trustees meetings are held once or twice a year to make decisions regarding the operation of the Charity, where Trustees discuss and vote on these matters, especially in relation to the donations to be made.

Related parties

One of the trustees also serves as director on two organizations supported by the charity. Both organizations have independent boards, and no remuneration or benefits are paid to the trustee for his role. The remaining trustees ensure that expenditure is incurred solely on charitable work and no inadvertent conflicts of interest arise.

Risk management

The Trustees regularly review the major risks to which the Charity may be exposed, and put in place systems to mitigate those risks wherever possible. These risks and systems will be monitored on an ongoing basis, and is conducted as part of the annual planning process. The trustees have reviewed the risks facing the charity and these are similar to many other charities in as much as the charity is entirely dependent on funds provided by members of the public and other interested charitable bodies.

The Trustees mitigate this risk by ensuring that they do not undertake projects which they do not have the funds in place to carry out. There are also reputational risks which are mitigated through ensuring that the charity complies in so far as the Trustees are able with all statutes and laws, It is accepted, however that due to the nature of the work being undertaken there is always the risk of adverse publicity should people feel challenged by the work the charity does to represent the needs of the vulnerable.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

09543610 (England and Wales)

Registered Charity number

1164364

Registered office

325 Front Lane Cranham Essex RM14 1LH

Trustees

R D Cook J G D'Souza A H Malcolm

Page 2

GOOD SHEPHERD FOUNDATION UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2022

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Lee Blunden FCCA CTA Clemence Hoar Cummings Chartered Accountants Riverside House 1-5 Como Street Romford Essex RM7 7DN

Solicitors

Wrigleys Solicitors LLP 19 Cookridge Street Leeds LS2 3AG

Bankers

National Westminster Bank Plc 18 Station Road Upminster Essex RM14 2UD

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:

............................................................. R D Cook - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GOOD SHEPHERD FOUNDATION UK

Independent examiner's report to the trustees of Good Shepherd Foundation UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th April 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA CTA which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Lee Blunden FCCA CTA Clemence Hoar Cummings Chartered Accountants Riverside House 1-5 Como Street Romford Essex RM7 7DN

Date: .............................................

Page 4

GOOD SHEPHERD FOUNDATION UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Core activities
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
484,568
3
54,881
539,452
5,417
412,606
-
418,023
121,429
1,015,146
1,136,575
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
2022
Total
funds
£
484,568
3
54,881
539,452
5,417
412,606
-
418,023
121,429
1,015,146
1,136,575
2021
Total
funds
£
1,070,715
-
-
1,070,715
8,750
529,247
31,560
569,557
501,158
513,988
1,015,146

The notes form part of these financial statements

Page 5

GOOD SHEPHERD FOUNDATION UK (REGISTERED NUMBER: 09543610)

BALANCE SHEET 30TH APRIL 2022

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS
Unrestricted
fund
£
388,160
463
755,670
756,133
(7,718)
748,415
1,136,575
1,136,575
Restricted
fund
£
-
-
-
-
-
-
-
-
2022
Total
funds
£
388,160
463
755,670
756,133
(7,718)
748,415
1,136,575
1,136,575
1,136,575
1,136,575
2021
Total
funds
£
393,620
304
626,622
626,926
(5,400)
621,526
1,015,146
1,015,146
1,015,146
1,015,146

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. R D Cook - Trustee

The notes form part of these financial statements

Page 6

GOOD SHEPHERD FOUNDATION UK

CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH APRIL 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period
2022
£
129,045
129,045
3
3
129,048
626,622
755,670
2021
£
510,330
510,330
-
-
510,330
116,292
626,622

The notes form part of these financial statements

Page 7

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH APRIL 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 121,429 501,158
Adjustments for:
Depreciation charges 5,460 5,460
Interest received (3) -
Increase in debtors (159) (103)
Increase in creditors 2,318 3,815
Net cash provided by operations 129,045 510,330
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.5.21 Cash flow At 30.4.22
£ £ £
Net cash
Cash at bank 626,622 129,048 755,670
626,622 129,048 755,670
Total 626,622 129,048 755,670

The notes form part of these financial statements

Page 8

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probable has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from an estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Company, or the Company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Grants receivable are credited to the Statement of Financial Activities (SoFA) in the year in which they are receivable. Income is deferred only when the Charity has to fulfil conditions to become entitled to it or where the donor has specified that the income is to be expended in a future period.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the Company which is the amount the Company 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.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

continued...

Page 9

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2022

1. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
Gift aid
3.
INVESTMENT INCOME
Deposit account interest
4.
RAISING FUNDS
Raising donations and legacies
Consultancy
5.
CHARITABLE ACTIVITIES COSTS
Core activities
6.
GRANTS PAYABLE
Core activities
Grant
funding of
activities
(see note
6)
£
389,846
2022
£
484,393
175
484,568
2022
£
3
2022
£
5,417
Support
costs (see
note 7)
£
22,760
2022
£
389,846
2021
£
1,068,127
2,588
2021
£
1,068,127
2,588
1,070,715
2021
£
-
2021
£
8,750
Totals
£
412,606
2021
£
513,408

continued...

Page 10

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2022

7. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance costs Totals
£ £ £
Core activities 20,860 1,900 22,760

8.

NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£ £
Auditors' remuneration - 4,200
Auditors' remuneration for non audit work - 1,650
Depreciation - owned assets 5,460 5,460

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th April 2022 nor for the year ended 30th April 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th April 2022 nor for the year ended 30th April 2021.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,070,715 - 1,070,715
EXPENDITURE ON
Raising funds 8,750 - 8,750
Charitable activities
Core activities 422,817 106,430 529,247
Other 31,560 - 31,560
Total 463,127 106,430 569,557
NET INCOME/(EXPENDITURE) 607,588 (106,430) 501,158
RECONCILIATION OF FUNDS
Total funds brought forward 407,558 106,430 513,988
TOTAL FUNDS CARRIED FORWARD 1,015,146 - 1,015,146

continued...

Page 11

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2022

11. TANGIBLE FIXED ASSETS

COST
At 1st May 2021 and 30th April 2022
DEPRECIATION
At 1st May 2021
Charge for year
At 30th April 2022
NET BOOK VALUE
At 30th April 2022
At 30th April 2021
Freehold
property
£
410,000
16,380
5,460
21,840
388,160
393,620

Included in cost or valuation of land and buildings is freehold land of £137,000 (2021 - £137,000) which is not depreciated.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
14.
MOVEMENT IN FUNDS
At 1.5.21
£
Unrestricted funds
General fund
1,015,146
TOTAL FUNDS
1,015,146
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
539,452
TOTAL FUNDS
539,452
2022
£
175
288
463
2022
£
7,718
Net
movement
in funds
£
121,429
121,429
Resources
expended
£
(418,023)
(418,023)
2021
£
-
304
304
2021
£
5,400
At
30.4.22
£
1,136,575
1,136,575
Movement
in funds
£
121,429
121,429

continued...

Page 12

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2022

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.5.20
in funds
£
£
Unrestricted funds
General fund
407,558
607,588
Restricted funds
General fund
106,430
(106,430)
TOTAL FUNDS
513,988
501,158
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
1,070,715
(463,127)
Restricted funds
General fund
-
(106,430)
TOTAL FUNDS
1,070,715
(569,557)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.5.20
in funds
£
£
Unrestricted funds
General fund
407,558
729,017
Restricted funds
General fund
106,430
(106,430)
TOTAL FUNDS
513,988
622,587
At
30.4.21
£
1,015,146
-
1,015,146
Movement
in funds
£
607,588
(106,430)
501,158
At
30.4.22
£
1,136,575
-
1,136,575

continued...

Page 13

GOOD SHEPHERD FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2022

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,610,167 (881,150) 729,017
Restricted funds
General fund - (106,430) (106,430)
TOTAL FUNDS 1,610,167 (987,580) 622,587

15. RELATED PARTY DISCLOSURES

One of the Charity's trustees is also the chief executive of an organisation which benefitted from grants and other support totalling £389,846 (2021: £513,408) during the year paid from the charity.

Page 14

GOOD SHEPHERD FOUNDATION UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Investment income
Deposit account interest
Other income
Foreign exchange gain
Total incoming resources
EXPENDITURE
Raising donations and legacies
Consultancy
Charitable activities
Grants to institutions
Other
Foreign exchange (gain)/loss
Support costs
Finance
Rates and water
Insurance
Light and heat
Telephone
Website costs
Sundries
Bank charges
Freehold property
Governance costs
Auditors' remuneration
Auditors' remuneration for non audit work
Accountancy and legal fees
Total resources expended
Net income
2022
£
484,393
175
484,568
3
54,881
539,452
5,417
389,846
-
2,076
477
372
2,223
9,110
155
987
5,460
20,860
-
-
1,900
1,900
418,023
121,429
2021
£
1,068,127
2,588
1,070,715
-
-
1,070,715
8,750
513,408
31,560
1,830
326
281
1,055
-
217
820
5,460
9,989
4,200
1,650
-
5,850
569,557
501,158

This page does not form part of the statutory financial statements

Page 15