2025-09-30-accounts - Dream International Foundation

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DREAM INTERNATIONAL FOUNDATION

Annual Report and Financial Statements

Year ended: 30 September 2025 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 30 September 2025

The trustees present their annual report and financial statements of the charity for the year ended 20 September 2025. 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.

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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 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:

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:
Support for public health messaging on diabetes, hypertension and chronic kidney disease.
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.
The provision of technical equipment such as resources for dialysis treatments.
- Vital medicines.
The establishment and running costs of healthcare facilities so that treatments are made available for subsidised/free healthcare for patients.
The provision of clean drinking water.
The advancement of education for the public benefit in India in particular but not exclusively by:

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Providing funding for health education regarding the management of long-term conditions such as hypertension, diabetes and chronic kidney diseases and management of Dialysis.
Supporting educational establishments in rural communities such as RDB school in Papanasam, Tamil Nadu, India, by providing scholarships for economically disadvantaged youth so that they are able to attend school and pursue higher education.
Providing funding for the establishment of classrooms and sports facilities to improve the quality of education for the students.
The provision of funds for equipment and educational materials for resuscitation training.
- The provision of volunteers to provide accredited resuscitation training - Advanced Life Support (ALS) for healthcare professionals such as medical students, first responders and Basic Life Support (BSL) for the general public.

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:

Kanyakumari Medical College Hospital, India on 22/10/2025

Nagapattinam Medical College on 24/10/2025.

These programs were one day programs, and led by our trustees and volunteers. Dr Oscar Fredy volunteered Miss Jenifer Mansi, overseas volunteers including Dr Aruna Chellaiah, Dr Gayathri 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 700 students during this year (2025). We had received formal and informal feedback and the attendees found it to be extremely useful. We have invested and procured additional training kit from Laerdal medical at a funding of £2500.

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Education:

This year, the Trust continued its strong commitment to supporting education and child development, particularly among rural communities. The primary beneficiaries of this initiative are children associated with the Trust, with rural area students gaining significant advantages through improved access to safe and engaging environments. A key project includes the development of a dedicated outdoor play area spanning 200 x 75 feet, designed to promote physical activity, recreation, and overall well-being. The estimated project cost is £10000 (INR: 12 Lakhs) , covering the creation of the outdoor space and the purchase and installation of appropriate play equipment, as per the approved proposal and financial plan.

In addition to infrastructure development, the Trust has made substantial contributions towards educational scholarships. In 2024- 2025, Academic year a total of 139 undergraduate students from rural areas benefited, along with graduate and school students receiving scholarships amounting to £6800 GBP and. Continuing this effort to ensure sustained academic support, a further scholarship grant was provided for 1400 GBP in the 2025-2026 academic year. These combined efforts reflect our charity’s ongoing dedication to enhancing educational opportunities and improving the overall development of students, especially those from rural backgrounds.

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

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.

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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 6 months of operational costs (Around £2500.00). 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 £3992. We have not generated any income 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

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 12 April 2026:

Dr Perumal Tamilselvan

CHAIR of TRUSTEES

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The resuscitation training session photographs:

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KANYAKUMARI GOVERNMEiif MEDICAL COLLEGE NSS - KGMCH WORKSHOP ON BRSIC LIFE SUPPORT Dr. Sam Michael Oscar Fredy Royal Liverpool University hospital Universty of Liverpool Royal College of Anaesthetists Dream International foundation 11 TIE ESTEEIED PRESEIICE OF PR. LEO DAVII DEAN DR. I%ETHA RAVJ ¥£ PRI¢PAL DL Y. KIIOSLEY XPASllaH DR. VUAYALAKSHMI TIME . Iso pm . 430 pm 11of15

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DREAM INTERNATIONAL FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES For the period ended 30 September 2025

		£ £ 2025 2024 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Restricted Funds	£ £ 2025 2024 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Restricted Funds	£ £ 2025 2023 3,992 19,794 - 1,603 3,992 21,396 21,317 12,334 - 1,567 28 174 226 669 - - - - 22,188 - 14,127 18,196 - - 7,269 21,739 14,470 Total Funds	£ £ 2025 2023 3,992 19,794 - 1,603 3,992 21,396 21,317 12,334 - 1,567 28 174 226 669 - - - - 22,188 - 14,127 18,196 - - 7,269 21,739 14,470 Total Funds
					21,396
					12,334 1,567 226 - -
					14,127
					7,269 14,470
3,543 -	21,739 -	- -	- -	3,543 -	21,739

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

DREAM INTERNATIONAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

For the period ended 30 September 2025

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 Tax Rebate	£ 3,992 -
	3,992

DREAM INTERNATIONAL FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS For the period ended 30 September 2025

2 DONATIONS PAID

£ Donations 21,317 21,317