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2023-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] July 2022 Period start date To 31[st] March 2023 Period end date

Charity name: Asian Students Christian Trust CIO (Children of the dump Manila)

Charity registration number:1198301

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The relief of poverty amongst Asian students
and children.
Children of the Dump (registered as Asian
Students Christian Trust) provides
education, family support and loving care to
deprived children living in extreme poverty
around the Payatas and San Isidro rubbish
dump communities in Manila. During 2022 -
2023 we had over 220 children in our care;
supported in different ways; some of whom
have been neglected, abused or even
abandoned. Since 1975 the supporters of
Children of the Dump and our Filipino
partner Asian Students Christian
Foundation, have been giving young lives
the chance to escape the cycle of poverty
through education.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 During 2022-2023, our partner in Manila
operated a residential children’s home
(Mango Tree House) a scholarship
programme (Grapevine) and delivered early
years education through the Cashew Tree
School. All these services are delivered to
children living around the dumpsite
communities.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Trustees have the interests of our
beneficiaries at the heart of each decision
and discussion.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference

Organisations in the Philippines that:

Policy on grant making Para 1.38 Are registered and licensed to deliver
appropriate services.
Share the values and principles of the UK
organisation.
Commit to working in partnership and
providing necessary monitoring information
on the use of funds and quality of services.
Individuals in receipt of services are selected
by professionally qualified local staff based
on their assessment of need.
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 All Trustees are volunteers and take no
expenses from the charity, even for trips to
Manila which are all undertaken at their own
expense.
Non- Trustee volunteers have played and
increasingly vital role in recent years,
bringing new skill sets especially in social
media and digital working.
Other

Achievements and Performance

SORP
reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para
1.20		 This report relates to the Asian Students Christian
Trust
(Children
of
the
Dump)
Charitable
Incorporated Organisation which was established
on 1stJuly 2022 with all assets having transferred
from the charity Asian Students Christian Trust
which was wound up on 30thJune 2022. The
mission and values of the new organisation remain
identical to those of its predecessor; Trustees
considered a CIO to be a more efficient charity
structure.
Manila
2022 – 2023 was the year of ‘opening-up’ in Manila
and for the communities we serve. The government
gave approval for schools to reintroduce face to
face teaching from August 2022 which ended the
two years of stringent restrictions keeping children
in their homes and all education delivered virtually.
It was such a celebration to be able to operate all
our services in full and deliver the education and

care our children deserve.

In March 2023, UK Trustees were able to visit Manila again for the first time in four years and meet beneficiaries, their families and the staff team of our delivery partner-Asian Students Christian Foundation (ASCF). The full report of the visit is available here: BTG (childrenofthedump.org.uk) The relationship with ASCF is governed by an annual partnership agreement which details the respective roles and responsibilities of each organisation, the delivery objectives that year and information sharing requirements. This is an important two-way governance process in collaborative working.

The environments have changed over the years but rubbish and scavenging remain at the heart of the local economy even though the massive Payatas dumpsite closed over 7 years ago. San Isidro dumpsite population has grown massively with hundreds of squatter shacks appearing in places that were raw jungle last time we visited. Unfortunately the infrastructure remains nonexistent with no potable water, electricity or sewage systems in place. Local supporters of the charity worked hard to refurbish a pump in the heart of the community which now provides washing and cooking water for over 700 families. This community is the focus of service development for the charity. The dumpsite has been there for many years but it is only since the closure of Payatas that the number of scavenger families has exploded. We met people who have lived there for more than 18 years in extreme poverty. Many of the adults never went to school, are unable to read and write and the children’s births have never been registered meaning they were not eligible to go to school. The team have assisted families to get their children registered thus opening up future opportunities for them. There are no local schools apart from our satellite Cashew Tree early years facility so if a child is to get to any school after the age of 6, they have to pay for transport on a shared trike at 40 peso a day which is a massive proportion of a scavenger’s daily wage.

Fortunately, our facilities are conveniently situated equi-distant between Payatas and San Isidro and can serve both communities as well as the nearby resettlement town of Kasiglahan which houses people who have been evicted from their squatter shelters.

Services in Manila continued to operate under the authority of local regulatory agencies and the board members of Asian Students Christian Foundation (ASCF). The teams dedication and commitment to deliver the best possible education and care for the children was especially apparent during the pandemic and its wonderful that they can now flourish in the new freedoms. Historically, the UK

has provided 90% of the operational costs of services with the remaining 10% raised locally in Philippines. Trustees in the UK are keen to support ASCF in its fundraising capability and delivery as they consider it will become increasingly important to raise a greater proportion of costs locally.

Mango Tree House has provided a loving residential home for 25 children from four years of age. The Mango children who re-integrated into families have continued to be monitored and supported throughout the year to ensure they remain safe and well. Their education has similarly been supported where necessary through the Grapevine scheme. We are really proud of this reintegration programme, despite the wonderful care delivered in Mango Tree House, research is clear that outcomes for children are consistently better if they are raised within a loving family environment. Our social workers did and great job and it was wonderful to see the children thriving when we visited.

Grapevine has continued to increase the number of children supported, growing from 89 last year to 110 this year; allowing more children to be educated while living with their family. This support enables students to focus on their schooling and avoids the need for the children to work scavenging to assist the family income. Children who succeed in education, will utilise their new earning power to support their siblings and family to also step-out from poverty. One child’s life transformed thus impacts on many others. With the end of lockdown and the aid of grant funding, we were able to reinstate Saturday School where Grapevine students come together at Mango Tree House, joining students from there for additional tutorials, fun and social activities along with food and spiritual development. Parents also attend to assist and these days really help to build a sense of common purpose and mutual support among the team and beneficiaries. Phrases used by beneficiaries included: Feeling part of a wider family that cares about you; Feeling valued and being given a chance to succeed; Having expectations that you will achieve your goals in life.

Cashew Tree School, which was newly built on the Mango Tree House site in 2019 and achieved its full registration in 2020, has finally been able to be used as planned for young students from Payatas, and Kasiglahan. The satellite facility in San Isidro was opened in 2021 to provide socially distanced learning support but in 2022 is running full classes. In total 100 students are enrolled and we aim to double that next year. This development is an excellent example of the partnership that the staff team have developed with parents in San Isidro, together with local supporters they created the

make-shift school building with bamboo from the jungle for the walls and originally the roof. The roof didn’t survive the first typhoon so was replaced by a sturdier version which is performing well with the solar powered light and fans. It was wonderful to see this being so well used with twice daily classes and parents helping by cooking a lunch for the children.

We are incredibly proud of all the children, their work ethic and enthusiasm for learning is inspirational. So many have seen their lives transformed by the support of the charity, affording them opportunities that would never have been possible before. As an example, this year one of the Mango students graduated as a teacher and has joined the team at Cashew Tree School, following in the footsteps of another student who was the previous headmistress.

UK

Under the new CIO, the drive to improve value from every penny continues alongside the enhanced use of digital communications with donors, supporters and the public. This year, we have continued to test innovative ideas and to learn from others experience to increase our fundraising power. The financial out-turn for the year is testament to everyone’s efforts and of course to our wonderful loyal supporters. Finance Opening up from pandemic restrictions meant that our strategic developments which had been delayed, were able start their implementation. Money, which had been set aside into special dedicated reserves was brought into play to set the enabling infrastructure in place. Specifically, employing an additional social worker to allow more students to be supported in the Grapevine programme. The other major development is to double the number of students in Cashew Tree Early Years school, this required additional classrooms to be created, a replacement dining area made for Mango Tree House residents and recruitment plans to double the number of teachers. Also alterations had to be made to comply with new regulations from the Department of Education. With all these in place we will be ready to open with 200 students in the new school year 2023. Midyear, the Trustees agreed a request from ASCF to increase their budget to cope with the significant inflation they were experiencing, especially in essential items such as food and fuel.

The out-turn for the year was massively impacted by a wonderful legacy from a long standing supporter. Trustees decided that the bulk of this legacy should be sensibly invested for maximum long -term impact, using the hoped for annual profit to support additional services in Manila.

The use of more digital communications has continued this year with 414 video messages being shared between children and their sponsors. Introduction videos, Birthday and Christmas gifts are acknowledged with a video from the children who love making messages and sponsors found being able to see and hear their supported student really engaging, many making their own video in return.

Monthly news sheets are sent to supporters via Mailchimp with dedicated updates for Church congregations also shared monthly. Others targets this year were to increase traffic to our website and to make donating easier. Website optimisation has been taking place to enhance our positioning in internet searches which is appearing successful, similarly fortnightly Web News posts increases traffic. Paypal has been adopted to make donating smoother and simpler with less ‘clicks’ necessary and offering more refined choices to donors for specific projects.

Fundraising has had to adapt to changing trends in giving. Child sponsorship remains a key tenant for our charity, and we recognised the challenges in continuing with traditional methods of finding sponsors. The adaptations made to the charity website last year included information about children seeking sponsors which has proved successful; being the prime source of new sponsors this year. We have also continued our emphasis on the use of social media, applying for grants and participating in national campaigns. Our biggest effort focused on the Big Give Christmas Campaign where donations are match funded. 2022 proved successful thanks to the response by supporters, making it our biggest single fundraiser for the year. Social media coverage on Facebook and Instagram has increased thanks to the efforts of dedicated volunteers which has generated more followers and adoption from Filipino Facebook groups which has helped to spread messages and stories. Unfortunately the success of birthday fundraisers last year was short lived and not repeated this year. We were delighted with the success of grant applications this year which proved to be a major part of our income and allowed specific projects to be implemented.

Donors and supporters gave willingly and generously to ensure that the charity could continue to do its utmost to deliver its beneficiaries the best possible help and support.

Trustees are excited for the future, aware of the challenges we face in the long term but optimistic that with the continued help of donors we can meet that challenge in partnership with our colleagues in Manila. Trustees are grateful to so many people – our donors, grant givers, volunteers, churches, the

staff team in Manila and especially the children who have all worked so hard to make the most of the opportunities afforded to them.

----- Start of picture text -----
Additional information (optional)
You may choose to include further statements where relevant about:
Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives Para 1.41
set
Investment performance Para 1.41
against objectives
Other
----- End of picture text -----

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 Due to the legacy received during this period
the charity ended the year with a balance of
£477,000 including designated reserves of
£273,000 and unrestricted reserves of
£61,000. Net of the legacy the charity
finished the period with a small deficit.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Trustees believe it is essential to hold
reserves to allow service changes in Manila
to be made in a managed process should
income levels fall substantially.
Trustees calculate the target level of free
reserves each financial year based on the
approved budget for the next year, the
general economic climate, exchange rate
and trends in charity giving. The target free
reserves for the year were £70,000
Amount of reserves held Para 1.22 At March 2023 the free reserves were
£61,000
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO from July 2022.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Board selection.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name Asian Students Christian Trust
Other name the charity uses Children of the dump–Manila
Registered charity number 1198301
Charity’s principal address High Cross Church
Knoll Rd
Camberley
Surrey
GU15 3SY

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
KayMackay Chair
Alison Jean Morey Vice Chair
John Wenger Treasurer
June Cobbett 1.4.2022 – 13.2.2023
Lydia Janet
Osmond-Davis
Fred Little
David Regan
Michael James
Kelly
Mark Fryer
Benet Fryer

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

John Busby Charity Manager

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

ASIAN STUDENTS CHRISTIAN TRUST ASIAN STUDENTS CHRISTIAN TRUST ASIAN STUDENTS CHRISTIAN TRUST Charity No
(ifany)		 1198301
Annualaccountsforthe period
Period start date 01/07/2022 To Period end
date		 31/03/2023

Section A Statement of financial activities

Recommended categories by
activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
1
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
432,920 2,682 - 435,602 -
- - - - -
- - - - -
1,137 - 1,137 -
- - - - -
- - - - -
434,057 2,682 - 436,739 -
13,733 - - 13,733 -
155,681 2,104 - 157,785 -
- - - - -
- - - - -
169,414 2,104 - 171,518 -
264,644 578 - 265,222 -
- - - - -
264,644 578 - 265,222 -
- - - - -
- - - - -
- - - - -
- - - - -
264,644 578 - 265,222 -
204,970 6,421 - 211,391 -
469,614 6,999 - 476,613

Section B Balance sheet

Fixed assets
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Designated funds
Total funds
Signed by one or two trustees on behalf of all
the trustees		 Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21		 Unrestricted
funds
£
F01
Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,645 - - 1,645 -
128,297 - - 128,297 -
345,537 - - 345,537 -
475,480 - - 475,480 -
7 - - 7 -
475,473 - - 475,473 -
475,473 - - 475,473 -
- - - - -
- - - - -
475,473 - - 475,473 -
- - -
1,348 1,348 -
338,125 - 338,125 -
136,000 136,000
474,125 1,348 - 475,473 -
Signature Print Name Date of
approval
dd/mm/yyyy

CC17a (Excel)

21/12/2023

1

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.* ✓

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;		 Not applicable
Not applicable

Not applicable ✓

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No		 ✓ * -Tick as appropriate * -Tick as appropriate
Please disclose :
(i) the nature of the chan ge in accounting policy;
(ii) the reasons
provides more r
and		 why appl
eliable an		 ying the new accounting policy
d more relevant information;
(iii) the amount
in the current p
the aggregate a
periods before t		 of the ad
eriod, eac
mount of
hose pre		 justment for each line affected
h prior period presented and
the adjustment relating to
sented, 3.44 FRS 102 SORP.
No changes to a
1.4 Changes t		 ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
o accounting estimates		 ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
o accounting estimates		 ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
o accounting estimates
Yes
No		 ✓ * -Tick as appropriate
Please disclose :
(i) the nature of any chan ges;
(ii) the effect of
assets and liabi		 the chan
lities for t		 ge on income and expense or
he current period; and
(iii) where pract
more future per		 icable, th
iods.		 e effect of the change in one or

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
✓
 -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

21/12/2023

1

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
120,785 2,682
123,467
-
Gift Aid
18,217
- -18,217
-
Legacies
276,271
- -276,271
-
General grants provided by government/other
charities
12,990
- -12,990
-
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
3,012
- - 3,012
Total 431,275 2,682 - 433,957
-
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total
- - - - -
Interest income
1,137
- -1,137
-
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
Total 1,137
- -1,137
-
- - - - -
- - - - -
- - - - -
- - - - -
Total
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total
- - - - -
432,412 2,682-435,094
-
Other information:
TOTAL INCOME
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Analysis
Donations
and legacies:
Charitable
activities:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations and gifts 120,785 2,682 123,467 -
Gift Aid 18,217 - - 18,217 -
Legacies 276,271 - - 276,271 -
General grants provided by government/other
charities		 12,990 - - 12,990 -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other 3,012 - - 3,012
Total 431,275 2,682 - 433,957 -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 1,137 - - 1,137 -
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1,137 - - 1,137 -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-		 - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
432,412 2,682 - 435,094 -
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)

CC17a (Excel)

21/12/2023

1

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
120,785 2,682
123,467
-
Gift Aid
18,217
- -18,217
-
Legacies
276,271
- -276,271
-
General grants provided by government/other
charities
12,990
- -12,990
-
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
3,012
- - 3,012
Total 431,275 2,682 - 433,957
-
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total
- - - - -
Interest income
1,137
- -1,137
-
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
Total 1,137
- -1,137
-
- - - - -
- - - - -
- - - - -
- - - - -
Total
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total
- - - - -
432,412 2,682-435,094
-
Other information:
TOTAL INCOME
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Analysis
Donations
and legacies:
Charitable
activities:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations and gifts 120,785 2,682 123,467 -
Gift Aid 18,217 - - 18,217 -
Legacies 276,271 - - 276,271 -
General grants provided by government/other
charities		 12,990 - - 12,990 -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other 3,012 - - 3,012
Total 431,275 2,682 - 433,957 -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 1,137 - - 1,137 -
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1,137 - - 1,137 -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-		 - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
432,412 2,682 - 435,094 -
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year
Incurred seeking donations 13,733 - - 13,733 - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries		 - - - - -
Staging fundraising events - - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity		 - - - - -
Advertising, marketing, direct mail and
publicity		 - - - - - - - -
Start up costs incurred in generating
new source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 13,733 - - 13,733 - - - -
Expenditure on charitable activities:
Sister charityin Manila 151,021 - - 151,021 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities		 151,021 - - 151,021 - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
164,754 - - 164,754 - - - -

Other information:

Analysis of expenditure on charitable activities

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Thisyear Thisyear Thisyear Thisyear Lastyear Lastyear Lastyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Childrens Charityin Manila - - 151,021 151,021 - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - 151,021 151,021 - - - -

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost
(examples)		 Fundraising Administration Charitable Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Office Costs 13,728 6,762 - - 20,490 Fundraising 67%
Charitable Support - - 165,681 - 165,681 Fundraising 100%
- - - - -
- - - - -
Other - - - - -
Total 13,728 6,762 165,681 - 186,170

Last year

Last year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

This year:
Salaries and wages
Social security costs
Other employee benefits
Total staff costs
Pension costs (defined contribution scheme)		 This year
£		 Last year
£
13,858 -
3,306 -
1,211
- -
18,376 -

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000		 TRUE TRUE
Band Number of employees
This year
-		 Last year
-
£60,000 to £69,999
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees, see
Note 28.
Thisyear Lastyear
£ £
-
 -

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11.2 Average head count in the year

The parts of the charity in which the employees work

This year
Number		 Last year
Number
Fundraising 0.5 -
Charitable Activities 0.3 -
Governance - -
Other - -
Total 0.8 -

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment This year Last year Please state the legal authority or reason for making the payment This year Last year

Please state the amount of the payment (or value of any waiver of
a right to an asset)		 Thisyear Lastyear
£
-		 £
-

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

The nature of the payment (cash, asset
etc.)
Total amount of payment
Please state the accounting policy for any redundancy or
termination payments
The extent of redundancy funding at the balance sheet date		 Thisyear Lastyear
£
-		 £
-
Thisyear Lastyear
£
-		 £
-

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

This year Last year £ £ - Amount of contributions recognised in the SOFA as an expense 1,211 Please explain the basis for allocating the liability and expense of Contribution is allocated on the same basis as defined contribution pension scheme between activities and the salary i.e. time spent on activity. No between restricted and unrestricted funds. allocation is made to restricted funds which are small.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis Grants to
institutions		 Grants to individuals Support costs Total
£ £
Support to sister charity in Manila 151,021.32 - - 151,021.32
Activityorproject 2 - - - -
Activityorproject 3 - - - -
Activityorproject 4 - - - -
Total 151,021 - - 151,021

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.		 My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.		 Yes Please provide
details of charity's
URL.
No Provide details
below
Names of institution Purpose Total amount of
grantspaid £
Asian Students Christian Foundation
Registered charity in the Philippines		 Relief of poverty through education 151,021
-
-
-
-
-
-
-
-
-
TOTAL GRANTS PAID
Other unanalysed grants
Total grants to institutions in reporting period		 151,021
-
151,021

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis Grants to
institutions		 Grants to individuals Support costs
£		 Total
£
Activityorproject 1 - - - -
Activityorproject 2 - - - -
Activityorproject 3 - - - -
Activityorproject 4 - - - -
Total - - - -

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the Yes context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Provide details No below

Names of institution Purpose Total amount of
grantspaid £
-
-
-
-
-
-
-
-
-
-
TOTAL GRANTS PAID
Total grants to institutions in reporting period
Other unanalysed grants		 -
-
-

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any
debtors or prepayments.
Note 19 Debtors and prepayments
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
1,645.0 -
- -
-
1,645.0

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income
Other debtors
Total
Trade debtors		 This year
£		 Last year
£
- -
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due within
oneyear		 Amounts falling due within
oneyear
Amounts falling due after
more than oneyear
Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
7 - - -
- - - -
- - - -
- - - -
- - - -
7 - - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period		 Thisyear Lastyear Lastyear
This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
128,297 -
345,527 -
- -
473,824 -

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names Type PE, EE
**R or UR ***
Purpose and Restrictions		 Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Child Gifts R Birthday and Christmas gifts to children - 2,592 - 2,104 - - 488
Cashew Running Costs R TomaintainCashewSchool 770 90 - - - 860
Mango Running Costs R To maintain Mango house for resident
children		 5,651 - - - 5,651 - -
- - - - - -
Cashew growth Designated To finance extra students at the Cashew
school.		 136,000 - - - - 136,000
Grapevine growth Designated To finance extra students on the
Grapevine project		 273,000 273,000
- - - - - -
General Reserve U To providefundsifthereis a deficit 68,969 161,057 - 169,414 5,651 - 66,264
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 211,390 436,739 - 171,518 - - 476,611

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
Reason for transfer and where endowment is converted to
income, legalpower for its conversion		 Amount
Between unrestricted and
restricted funds		 £5,650.90 has been transferred to "Unrestricted" because it is no
longer required.		 5650.90
Between endowment and
restricted funds
Between endowment and
unrestricted funds

Last year

Reason for transfer and where endowment is converted to
income, legal power for its conversion		 Amount
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount
Grapevine The Grapevine fund will be used to increase the number of children
benefitingffrom this educational fund.		 £ 136,000

Last year

Planned use Purpose of the designation Amount

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including
loss of
office)/ex
gratia		 Other TOTAL
£ £ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including
loss of
office)/ex
gratia		 Other TOTAL
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

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28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False) TRUE
Type of expenses reimbursed This year Last year
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) TRUE TRUE
Name of the trustee
or related party		 Relationship
to charity		 Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts
at period end		 Amounts
written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Last year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee
or related party		 Relationship
to charity		 Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts
at period end		 Amounts
written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examlnerfs report on the accounts Section A Independont Examiner's Report R•port to tho truste•• Aslan Sthdents ChrtsiEan Tnjst On a¢¢ounts forthe year •nd•d March 2023 Charlty no Ill any) 1198301 Sat Qirt on pftg SOFA, Balan￿8￿0t, Notes 12 34 89 10 1112 13 19 XI24 26272829 I rep￿ to th• tru3lees on my eyAmlnolbn olthe accounts of the above chaAy nhe TnJ&? forth• y•ar •rKled Respon￿bIlItIeS and basls of r•port A8 tho charitys tW8tees, you are r•8ponsIb￿ for th• prèparatlon ofthe accounts In accordanco wlth the requlremert8 ofthe Charkb88 Act 2011 (Ihe Acti. I report In respo￿ of my oxamlnation of tho Tru8t'$ account$ camed out undér s•ctlon 145 of thé 2011 Act and In ¢arylng out my •xamlnalion, I haw loll¢)wed all tho aPPUcable Directlons 9fven by Ihe Charty CommI￿lOn under Sect1t￿ 145(5)(b) of Ihe Act. Independent The ch8nty'8 gro8s Income exceeded £250,000 and l am qualffled to examln•f8 statement undertako the examlnation by beln9 a quallfied member of th• ICAEW. I ha￿ completed my •xamlnailon. I conflmi that no mat•rtal m•llers hav• Come to my attentlon In connectlon wjth th• eXAmln•tlon {other than that d18closed ? whkh gfvel me rAUS• to bèlbve that in, any mat•rfal relped: tha aceounthw records w•r• not kept In accordaffA wlth s•dk>n 130 of tho Charltles Act. or the accounts dld nol acco￿ wlth tho accountlng re¢ord$: or the acc¥)unt$ dld not compky wlth the appllcabb roquIrem￿t$ conc•ming th• fomi and content of accounts set o¥t In the Charltle8 (Accounls and Reports) Regulations 2008 other than any requirement that tho account8 gNe a 'trua and fair, vlow whlch Is not a matter ¢Msldered as part of an Inde￿r￿lent •x•mlnallon. I have no conc•ms and have come acro￿ no other matters In cOnne￿knn wtth tha examlnatlon to whlch 8ttentlon should bo drawn #i th18 report in ¢ftler lo enabh a proper und•rstandrig olthe accounts to bo r&ached. . Please dgknte Ihe words In the brai*ets ￿tt￿Y do not awy. 110112024 Nam•: 8othany Mor•y Rolevath professloml quallllcallonls) or body (If any): ICAEW IER Oct 2018

Flat 1 Admir81 House Uppèr Charks Strnet Cambeth, Surrey. GU15 3BE Section B Disclosure Only complete rf the examiner nèeds lo highlight material matters of toncem (see CC32, Independent examuiatlo) of charity a¢counts.' directions and guidance for exarniners). Glv• h•rn brf•f d•laU• •1 any Items Ihat the examln•r vAshes to dlKIo••. IER O¢t 2018