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2024-09-30-accounts

DREAM INTERNATIONAL FOUNDATION

Annual Report and Financial Statements

Year ended: 30 September 2024 Charity Number: 1194197

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Reference and Administrative Information

Charity Name

DREAM INTERNATIONAL FOUNDATION

Charity Registration Number

1194197

Principal Office

4 CYLERS THICKET, WELWYN, AL6 9RS

Trustees

Dr Perumal Tamilselvan, Chair of Trustees Dr Syed Hussain Sheik Dr Sam Michael Oscar Fredy Dr Mohamed Thahir Kolpurka Abdul Samad Mrs Jade Scanlon Miss Hania Hussain

Report of the trustees for the year ended 30th September 2024

The trustees present their annual report and financial statements of the charity for the year ended 30th September 2024. The annual report and financial statements comply with the charity’s constitution, the Charities Act 2022, and the Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP - FRS 102) published in 2019.

Structure, governance and management

DREAM INTERNATIONAL FOUNDATION is a registered charity, number 1194197, and is constituted as a Charitable Incorporated Organisation (CIO) registered with the charity commission on 22 April 2021. It is governed by a Model Constitution last updated 04 December 2022.

New trustees are appointed by existing trustees and serve for 3 years after which they may put themselves forward for re-appointment. The Constitution provides for a minimum of 3 trustees, to a maximum of 10 trustees. In selecting new trustees, the charity seeks individuals who are willing to invest time and effort in our cause. Potential trustees are invited to attend trustees’ meetings as observers and are given more details of the charity’s aims and activities and, if all agree, they are then proposed as new trustees at the subsequent trustees’ meeting. This process allows due consideration of the person’s eligibility, personal competence, specialist knowledge and skills.

The trustees are responsible for the general control and management of the charity. All trustees give of their time freely and no trustee remuneration or other financial benefits were paid in the year. Details of trustee expenses and related party transactions are disclosed. Trustees are required to disclose all relevant

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interests and register them with the Chair of the Board and in accordance with the Charity’s policy withdraw from decisions where a conflict of interest arises. At the monthly trustees’ meeting, the trustees make all decisions related to the running of the charity and finalise any activities planned in the upcoming months.

Following appointment, new trustees are introduced to their new role and given copies of the constitution and a guide to the policies and procedures adopted by our charity. A number of publications from the Charity Commission are also provided including the guidance on charities and public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. Initially, new trustees work with an existing trustee assisting on particular activities and projects run by the charity. After satisfactory feedback from existing trustees, they are then given the task of leading a particular activity or project, reporting progress at trustees’ meetings.

Risk Management

The trustees have evaluated the major risks using the risk matrix (PESTLE) to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. The charity primarily operates in the Indian subcontinent and based on the risk matrix (PESTLE) currently our charitable projects are of extremely low risk.

Objectives and activities for the public benefit

The trustees confirm they 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 for the year. The objects of the charity are set out in the charity’s constitution and are summarised as follows:

  1. The preservation and protection of good health and the relief of sickness for the public benefit in India in particular but not exclusively by providing grant funding for:

  2. Support for public health messaging on diabetes, hypertension and chronic kidney disease.

  3. The technical training of health workers to enable them to give advice on chronic health conditions, medication management and to enable them to provide dialysis treatment.

  4. The provision of technical equipment such as resources for dialysis treatments.

    • Vital medicines.
  5. The establishment and running costs of healthcare facilities so that treatments are made available for subsidised/free healthcare for patients.

  6. The provision of clean drinking water.

  7. The advancement of education for the public benefit in India in particular but not exclusively by:

  8. Providing funding for health education regarding the management of long-term conditions such as hypertension, diabetes and chronic kidney diseases and management of Dialysis.

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Grant making policy

As a charity, we have a grant making policy in place. When awarding grants, we have determined the current priorities for funding and ensure that this follows our aims and objectives.

Achievements and Performance

Resuscitation training:

This year, we have conducted multiple resuscitation training courses in India for medical students and healthcare professionals. Using experienced volunteers from the UK, who are all accredited doctors, we have conducted Intermediate Life Support Training.

Following resuscitation training events were conducted:

Madurai Medical College Hospital, Madurai on 31/07/2023

Kanyakumari Medical College Hospital, India on 04/08/2023

Thanjavur Medical College on 03/08/2023.

Kilpauk Medical College Hospital, Chennai on 10/08/2023

RDB College of Arts and Science, Papanasam, Thanjavur 19/07/2024

Madurai Medical College, India 22/07/2024

Sivagangai Medical College, India 23/07/2024

Indian Medical Association, Madurai, India 24/07/2024

Theni Medical College, India 25/07/2024

Kanyakumari Medical College, India 26/07/2024

Omandurar Medical College, Chennai, India 01/08/2024

Stanley Medical College, India 02/08/2024

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Dharmapuri Medical College, India 05/08/2024 Krishnagiri Medical College, India 06/08/2024

These programs were one day programs, and led by our trustees and volunteers. Dr Oscar Fredy and Dr Syed Sheik, Miss Hania Hussain and our UK volunteer Dr. Suganthi Velavan, overseas volunteers including Dr Aruna Chellaiah, Dr Ramamoorthy, Dr Yamini and student volunteers . These programs were targeted for final-year medical students, nursing, paramedical and also some students in arts and humanities. The programs were a great success. We have offered hands-on- training to more than 3000 students so far. We had received formal and informal feedback and the attendees found it to be extremely useful.

This September, Dream International Foundation made great strides in fundraising through two incredible running events. First, we participated in The Big Half half marathon, where three dedicated runners took on the challenge to raise awareness and support for our mission. Later in the month, we joined the Vitality London 10k , with six enthusiastic runners stepping up to champion our cause. These events not only highlighted the spirit and determination of our participants but also brought our community together to support our initiatives. We are deeply grateful to our runners and supporters for making these events a success and helping us create a meaningful impact.

Education:

This year, we made significant progress in addressing the educational needs of our local partners and beneficiaries in India. After receiving numerous requests for financial scholarships, teaching equipment, and the creation of play areas for children, our trustees approved these vital projects. Building on last year’s efforts, we successfully navigated the restrictions on international transfers and fulfilled all necessary legal obligations to streamline funding processes. As a result, we have purchased and donated computers and teaching aids for the library for an institution in rural India, enabling the establishment of a fully-equipped computer library for students. This new resource is already making a transformative impact by providing students with access to technology and learning opportunities that were previously out of reach. Additionally, we continue to work on the creation of the playground, thanks to the restricted fund of £10,000 generously donated by a local donor. These milestones reflect our unwavering commitment to empowering education and creating opportunities for children to thrive. (See the account statement for full details)

Dialysis: We have not executed any project in this area pending appointment of suitable local partners to deliver this cause.

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Fundraising:

We have conducted two major fundraising events, and raised 11,529 GBP in September 2024. The Big Half - 01/09/2024

Vitality London - 22/09/2024

Plans for the future

DREAM International Foundation is committed to increasing resuscitation training, and thereby will continue to expand our training courses. We intend to start offering BLS Courses to the General Public and ALS Courses to healthcare professionals. In the next year, we are aiming to complete more of these courses. We are also in the process of creating printed and electronic material on resuscitation training to be provided for healthcare professionals and volunteers attending our programs.

Regarding rural education, in the upcoming year, we shall be assisting with funding a sports facility and providing educational scholarships for financially disadvantaged students in rural locations. We are intending to continue to expand our scholarships for students and aim to provide a number of scholarships. We are also hoping to assist in providing educational equipment, computers, projectors for smart classrooms in the current year.

Gambia Project: Dream i is in discussion with volunteers from Gambia to create early education centre for rural children and

Financial Review

Reserves Policy

Currently, the trustees do not have any reserves as we do not have any major operational costs or funding of projects and did not have any cash inflow in the last financial year. This financial year, we are planning to start maintaining free reserves in unrestricted funds at a level which equates to approximately six months of operational costs (Around £1000.00). The trustees consider that this level will provide sufficient funds to respond to any unexpected expenses that may occur.

Principal Funding Resources

The charity’s main source of income is donations. We received £19794.00. We have generated 1603 GBP from Gift Aid. (Please see the audited accountant statement)

Investment Policy and Objectives

The charity has no long-term investments. Our cash inflow is held in a current account and expenses are reviewed regularly.

Trustees' responsibilities in relation to the financial statements

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The trustees have appointed an accountant (ACV ACCOUNTANCY SERVICES LTD, Chartered Management Accountants, 84 Wynchgate,, Southgate, London, N14 6RN) to verify and report the financial statements in accordance with applicable law and United Kingdom Accounting Standards. We have a grant making policy, ethical and financial control policy, anti-bribery and anti-corruption policy and necessary declarations for international financial control as dictated by the banking sector and HMRC. All these policies are regularly reviewed by the trustees.

The financial report is attached separately.

Approved by the trustees on 20th December and signed on their behalf by:

Dr Perumal Tamilselvan

CHAIR of TRUSTEES

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DREAM INTERNATIONAL FOUNDATION

CHARITY NO: 1194197

FINANCIAL STATEMENTS

For the period ended 30 September 2024

DREAM INTERNATIONAL FOUNDATION

INDEX
Trustee’s Report
Independent Examiner’s Report
Statement of Financial Activities
Notes to the Financial Statements
PAGE
1
2
3
4-5

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES/ MEMBERS OF DREAM INTERNATIONAL FOUNDATION

We report on the Accounts of the Trust for the period ended 30 September 2024, which are set out on pages 4 to 6.

RESPONSIBILITIES AND BASIS OF REPORT

As the Charity’s Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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

INDEPENDENT EXAMINER’S STATEMENT

We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in, any material respect:

We 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.

ACV ACCOUNTANCY SERVICES LTD 84 Wynchgate, Southgate London N14 6RN

27.01. 2025

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DREAM INTERNATIONAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 30 September 2024

1 ACCOUNTING POLICIES

The Financial Statements have been prepared in accordance with applicable accounting standards.

(a) Accounting Convention

The Financial Statements are prepared under the historical cost convention, and in accordance with the Financial Reporting Statements for Smaller Entities ( effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

(b) Donations

Donations are accounted for when received and banked.

(c) Expenditure

Expenditure is allocated to the activities to which it relates.

(d) Restricted and unrestricted funds

(i) Restricted funds are funds received subject to specific trusts imposed by the donor.

(ii) Unrestricted funds are funds, which are expendable at the discretion of the Trustees.

2 DONATIONS RECEIVED

£ Donations 19,794 Tax Rebate 1,603

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DREAM INTERNATIONAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS For the period ended 30 September 2024

----- Start of picture text -----
2 DONATIONS PAID
£
Donations 12,334
12,334
----- End of picture text -----

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DREAM INTERNATIONAL FOUNDATION

CHARITY NO: 1194197

FINANCIAL STATEMENTS

For the period ended 30 September 2024

DREAM INTERNATIONAL FOUNDATION

INDEX
Trustee’s Report
Independent Examiner’s Report
Statement of Financial Activities
Notes to the Financial Statements
PAGE
1
2
3
4-5

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES/ MEMBERS OF DREAM INTERNATIONAL FOUNDATION

We report on the Accounts of the Trust for the period ended 30 September 2024, which are set out on pages 4 to 6.

RESPONSIBILITIES AND BASIS OF REPORT

As the Charity’s Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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

INDEPENDENT EXAMINER’S STATEMENT

We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in, any material respect:

We 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.

ACV ACCOUNTANCY SERVICES LTD 84 Wynchgate, Southgate London N14 6RN

27.01. 2025

3

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DREAM INTERNATIONAL FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES For the period ended 30 September 2024

Note
Receipts
Donations
2
Tax Rebate
Unrestricted Funds
£
£
2024
2023
- 19,794-
- 18,761-
-
1,603-
Unrestricted Funds
£
£
2024
2023
- 19,794-
- 18,761-
-
1,603-
Unrestricted Funds
£
£
2024
2023
- 19,794-
- 18,761-
-
1,603-
Unrestricted Funds
£
£
2024
2023
- 19,794-
- 18,761-
-
1,603-
(
(
Restricted Funds
£
£
2024
2023
-)
(
-)
-)
(
-)
Restricted Funds
£
£
2024
2023
-)
(
-)
-)
(
-)
Restricted Funds
£
£
2024
2023
-)
(
-)
-)
(
-)
Restricted Funds
£
£
2024
2023
-)
(
-)
-)
(
-)
Total Funds
£
£
2024
2023
- 19,794-
- 18,761-
-
1,603-
-
--
Total Funds
£
£
2024
2023
- 19,794-
- 18,761-
-
1,603-
-
--
£
2024
£
2024
-)
-)
(
(
-)
-)
Total Receipts - 21,396- - 18,761- ( -) ( -) - 21,396- - 18,761-
Payments
Donations paid
3
Fundraising events
Postage & stationery
Bank charges
Accountancy
Subscription
- 12,334-
-
1,567-
-
226-
-
4,214-
-
78-
- -- - -- - 12,334-
-
1,567-
-
--
-
226-
-
--
-
--
-
4,214-
-
--
-
78-
-
--
-
--
Total Payments - 14,127- --- -
4,291-
--- - -- --- - -- --- - 14,127- --- -
4,291-
Net of Receipts/(Payments
Funds from last year end
)-
7,269-
- 14,470-
--- - 14,470- --- -
-
--
--
--- -
-
--
--
--- -
7,269-
---
- 14,470-
- 14,470-
-
--
Funds at this year end - 21,739- --- - 14,470- --- - -- --- - -- --- - 21,739- --- - 14,470-

The notes on pages 5 to 6 form part of these Accounts.

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DREAM INTERNATIONAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 30 September 2024

1 ACCOUNTING POLICIES

The Financial Statements have been prepared in accordance with applicable accounting standards.

(a) Accounting Convention

The Financial Statements are prepared under the historical cost convention, and in accordance with the Financial Reporting Statements for Smaller Entities ( effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

(b) Donations

Donations are accounted for when received and banked.

(c) Expenditure

Expenditure is allocated to the activities to which it relates.

(d) Restricted and unrestricted funds

(i) Restricted funds are funds received subject to specific trusts imposed by the donor.

(ii) Unrestricted funds are funds, which are expendable at the discretion of the Trustees.

2 DONATIONS RECEIVED

£ Donations 19,794 Tax Rebate 1,603

4

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----- Start of picture text -----
DREAM INTERNATIONAL FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 30 September 2024
2 DONATIONS PAID
£
Donations 12,334
12,334
5
----- End of picture text -----

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