## **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) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ - -Tick as appropriate ## **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)**||||||| CC17a (Excel) 21/12/2023 1 ## **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** CC17a (Excel) 21/12/2023 1 ||**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|-|-|-|-| |||||||||| CC17a (Excel) 21/12/2023 2 ## **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.**_ CC17a (Excel) 21/12/2023 1 ## **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**| ||**£**|**£**| ||-
|-| CC17a (Excel) 21/12/2023 1 ## **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**| |---|---|---| ||**£**
-|**£**
-| CC17a (Excel) 21/12/2023 2 ## **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**| ||**£**
-|**£**
-| |||| |||| CC17a (Excel) 21/12/2023 3 **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** CC17a (Excel) 21/12/2023 1 ## **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| CC17a (Excel) 21/12/2023 1 ## **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_**||**-**| |||-| |||-| CC17a (Excel) 21/12/2023 2 ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 21/12/2023 1 ## **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**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 21/12/2023 1 ## **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|-| CC17a (Excel) 21/12/2023 1 ## **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| CC17a (Excel) 21/12/2023 1 ## **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** CC17a (Excel) 21/12/2023 1 **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.**_ CC17a (Excel) 21/12/2023 1 ## **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.**_ CC17a (Excel) 21/12/2023 2 ## **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.**_ CC17a (Excel) 21/12/2023 3 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