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2023-12-31-accounts

Page
Reference and administrative details of charity, its trustees and advisers
Trustees'
report		 2-6
Independent
examiner's
report
Statement
of financial activities
Balance sheet
Statement
of Cash Flows		 10
Notes to the financial statements 11-21

TRUSTEES' REPORT FriendS oI'-
FOR THE YEAR ENDED 31 DECEMBER 2023 Yellore"" '-=
Projects at the Rural
Unit for Health
and Social Affairs
o
Elderly welfare centres (f10,285)
o
Children's
play centre (P4,051)
o
Sustainable
farming
(E3,394)
o
Women's
vocational
training
(28,070)
o
Adolescent
life skills education
(22,076)
o
Promoting
healthy
living (P1,600)
Cochlear implant
surgery
for three children (221,891)
An audiologist
to support
children
with hearing
loss (P3,905)
Treatment costs for 10children
whose families are unable		 to pay (210,024)
The Bridge house project (221,485)
Senior Training
Fellowship
support
for 2 doctors (26,000)
CMC Student scholarships
for 6 nurses,
1 paramedic,		 1 allied health student (23,984)
The Community
Lay Leaders Health
Training
Course		 (E1,080)
Various
Alumni
Batch Funds and projects (228,222)
Nutrition
support
for TBpatients (21,835)
CMC's Emergency
Fund providing
treatment
for patients		 unable to afford this (F488)
During the year the charity also sent 291,332 in grants to Indian mission hospitals working in
partnership
with CMC:
Karigiri Hospital (210,000) for an effluent treatment
plant
Baptist Christian
Hospital Tezpur (E3,695) for cardiac		 monitors and infusion pumps
Evangelical
Hospital
Khariar (224,305) for an oxygen		 plant
Asha Kiran Hospital
Lamptaput
(225,000) for a women's		 hostel
Christian
Hospital
Berhampur
(228,332) for an ambulance

TRUSTEES' REPORT Friends of
FOR THE YEAR ENDED 31 DECEMBER 2023 Vellore""
Trustees who served during the year were:-
' Mr Dayalan
Clarke (Chair)
~ Dr Easterine
Mills-Clarke		 (Treasurer until 22/04/23)
~ Mrs Anitha Samuel (Treasurer from 22/04/23)
~ Dr Susan Das
~ Professor
Mike Keighley
~ Dr Arabella
Onslow
~ The Very Revd Dr Isaac Poobalan
~ Dr Thomas
Pulimood
~ Mr Richard Rajamanickam
~ Dr Johnson
Samuel
~ Mr Hugh Skeil
This report
as approved
by the Trostees		 on....!!jN[2QW.... and signed on their behalf by:

Note Unrestricted Restricted Total Total
funds funds funds funds
2023 2023 2023 2022
INCOME FROM:
Donations
and legacies		 77,146 174,426 251,572 236,335
Investments 16,872 88,573 105,445 97,438
TOTAL INCOME 94,018 262,999 357,017 333,773
EXPENDITURE ON:
Raising funds 11,553 6,796 18,349 8,781
Charitable
activity
Advancement
of healthcare		 and
development
in India		 6,7,8 16,439 380,688 397,127 323,495
TOTAL EXPENDITURE 27,992 387,484 415,476 332,276
NET INCOME
/ (EXPENDITURE) BEFORE
INVESTMENT GAINS/(LOSSES) 66,026 (124,485) (58,459) 1,497
Net gains/(losses)
on investments		 11 ~7,160 ~(33,224 ~40,384 ~93,778
NET (EXPENDITURE) / INCOME BEFORE 58,866 (157,709) (98,843) (92,281)
TRANSFERS
Transfers
between
funds		 14 (28,084) 28,084
NET MOVEMENT
IN FUNDS		 30,782 (129,625) (98,843) (92,281)
RECONCILIATION
OF		 FUNDS:
Total funds at 1 January 2023 353,016 1,746,967 2,099,983 2,192,264
TOTAL FUNDS AT 31 DECEMBER 2023 383798 1 617342 2 001 140 2 099983

Note 2023 2022
FIXEDASSETS
Tangible assets 10 138 286
Investments 11 1,837,812 2,012,308
1,837,950 2,012,594
CURRENT ASSETS
Debtors 12 12,779 13,201
Cash at bank and in hand 152,835 78,772
165,614 91,972
Liabilities
Creditors: amounts falling due
one year 13 2,424 4,584
NET CURRENT ASSETS 163,190 87,388
NET ASSETS 2001 140 2,099 983
CHARITY FUNDS
Restricted
funds		 14 1,617,342 1,746,967
Unrestricted
funds		 14 383,798 353,016
TOTAL FUNDS 2 001 140 2 099 983
Note 2023 2022
Cash used in operating activities (164,859) 197,927
Cash flows from investing activities:
Purchase
of tangible		 assets (382)
Purchase
of investments		 (300,000)
Sale of investments 238,922 60,000
Net cash provided
by/(used		 in) investing activities 74,063 (42,455)
Change
in cash and		 cash equivalents in the reporting 2 74,063 (42,455)
period
Cash and cash equivalents at the beginning of the
reporting
period		 78,772 121,227
Cash and cash equivalents at the end of the reporting
period 152,835 78,772
Notes to Cash flow statement
1.Reconciliation
of		 net income for the year to net cash flow from operating activities
Net movement
in funds		 (98,843) (92,281)
Adjustments
for:
Depreciation
charges		 148 210
Dividends
and interest from investments		 (104,809) (70,731)
Loss/(Gains)
on investments		 40,384 93,778
Decrease/(Increase) in debtors 422 267,851
(Decrease)/Increase in creditors (2,160) (900)
Net cash inflow (outflow) from operating activities (164,859) 197,927
2.Analysis of cash and cash equivalents
At 1 At 31
January Cash December
2023 flow 2023
E
Cash at bank and
in		 hand 78,772 74,063 152,835
78,772 74,063 152,835

2. INCOM E FR OM DONATIONS
AND LEG		 ACIES
Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
L'
Donations 174,132 66,646 240,778 234,621
Legacies 10,000 10,000 1,240
Other 294 500 794 475
Total donations and legacies 174,426 77,146 25'l, 572 236,335
3.INVESTMENT INCOME
Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
Bank & other interest receivable 205 205 110
Dividends received - listed investments 88,573 16,666 105,239 97,328
88,573 16,872 105 445 97 438

4.EXPENDITURE ON RAISING FUNDS ON RAISING FUNDS ON RAISING FUNDS
Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
Newsletter 1,041 1,772 2,813 2,518
Postage 121 189 310 259
Publicity 315 536 851 2,000
Salaries 5,319 9,056 14,375 4,003
6 796 11 553 16349 8781
5.GRANTS PAYABLE - INSTITUTIONAL
Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
The Baker Fund 65,000 65,000 70,000
Person to Person 25,000 25,000 20,000
Vellore Rural Communities Trust 26,343 26,343 19,829
VRCT Bishopston Kuppam Link 4,051 4,051 2,755
Tucker Children's Fund 56,330 56,330 10,925
Training
Fund		 7,675 7,675 11,486
Pappa Quasi-Endowment Fund 3,388 3,388
Low Cost Effective Care Unit 24,700 24,700 10,167
Palliative
Care		 18,699 18,699 6,593
Palliative
Support		 245 245 434
Jawadhi
Hills		 14,054 14,054 74,057
Mission
Fund		 38,332 38,332 23,570
Rehabilitation 244
Ophthalmology 732
Emergency
Fund		 488 488 680
FOV Scotland 4,573 4,573
COVID-19 28,975 28,975 19,682
Alumni
Projects		 28,222 28,222 17,281
Asha Kiran Society 25,000 25,000 1,000
Madhipura
Christian		 Hospital 300
Subtotal 371 075 371 075 289735

6.GRANT EXPENDITURE 6.GRANT EXPENDITURE 6.GRANT EXPENDITURE 6.GRANT EXPENDITURE 6.GRANT EXPENDITURE ON CHARITABLE ON CHARITABLE ACTIVITY BY FUND TYPE
Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
L'
Advancement of healthcare and development in India
The Baker Fund 65,000 65,000 70,000
Person to Person 25,000 25,000 20,000
Vellore Rural Communities Trust 26,343 26,343 19,829
VRCT Bishopston Kuppam Link 4,051 4,051 2,755
Tucker Children's Fund 56,330 56,330 10,925
Training
Fund		 7,675 7,675 11,486
Pappa Quasi-Endowment Fund 3,388 3,388
Low Cost Effective care Unit 24,700 24,700 10,167
Palliative
Care		 18,699 18,699 6,593
Palliative
Support		 245 245 434
Jawadhi
Hills		 14,054 14,054 74,057
Mission Fund 38,332 38,332 23,570
Rehabilitation 244
Ophthalmology 732
Emergency
Fund		 488 488 680
FOV Scotland 4,573 4,573
COVID-19 28,975 28,975 19,682
Alumni
Projects		 28,222 28,222 17,281
Asha Kiran Society 25,000 25,000 1,000
Madhipura
Christian		 Hospital 300
371,075 371,075 289,735
7.SUPPORT COSTS
Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
L'
Telephone 142 241 383 378
Travel and subsistence 772 1,315 2,087 1,945
Bank charges 32 56 88 120
Insurance 154 262 416 376
IT software 88
Subscriptions 243 410 653 723
Salaries 7,178 12,223 19,401 27,105
Pensions 500 851 1,351 1,244
Sundry expenses 4 82 86 71
Depreciation 55 93 148 210
Governance:
Independent examination 533 907 1,440 1,140
2021 Audit 360
9,613 16,439 26,052 33,760

8. ANALYSIS O F EXPEND ITURE BYACT IVITY
Grant
funding
of		 Support
activities costs Total Total
2023 2023 2023 2022
R
Advancement of healthcare and
development in India 371,075 26,052 397,127 323,495
371,075 26,052 397,127 323,495

9. STAFF COSTS
2023 2022
Staff costs were as follows:
Wages and salaries 33,776 31,108
Pensions 1,351 1,244
35,127 32,352
No. No.
Management 1 1
Admin 1 1

10.TANGIBLE FIXEDASSE TS
Computer
Equipment
Cost
At 1 January 2023 967
Additions
Disposals
At 31 December 2023 967
Depreciation
At 1 January 2023 681
Charge for the year 148
On disposals
At 31 December 2023 830
Net book value
At 31 December 2023 138
At 31 December 2022 286
11. FIXEDASSETS INVESTMENTS
Market value
At 1 January 2023 2,012,308
Additions
Disposals (238,922)
Net gains on revaluation (40,384)
Re-invested
dividends		 104,810
At 31 December 2023 1 837812
Historical cost 842 170
Investments
at market value		 comprise
2023 2022
M&G Charifund
- Accumulation		 Units 1,837,812 2,012,308
1,837,812 2,012,308
All the fixed asset investments are held in the UK
12. DEBTORS 2023 2022
Debtors and prepayments 11,672 12,323
Tax recoverable 1,107 878
12,779 13,201
13. CREDITORS 2023 2022
Amounts
falling due within one		 year
Creditors
and accruals		 2,424 4,584

14.STATEMENT OF FUNDS 14.STATEMENT OF FUNDS 14.STATEMENT OF FUNDS
Brought Transfers Gains/ Carried
forward Income Expenditure in/(out) (Losses) forward
Unrestricted
funds
General
Funds		 353,076 94,018 ~(27,992 ~28,084 ~7,760 383,798
Brought Transfers Gains/ Carried
forward Income Expenditure in/(out) (Losses) forward
Restricted funds
The Baker Fund 1,235,604 64,64
I		 (73,866) (22,646) 1,203,733
Person to Person 645 25,040 (25,009) 676
Vellore Rural Communities Trust 242,931 18,086 (30,775) (560) (5,310) 224,372
VRCT Bishopston- Kuppan Link 711 2,780 (4,051) 560
Tucker Children's
Fund		 72,413 27,152 (58,546) (1,466) 39,553
Training
Fund		 27,561 3,192 (8,561) (558) 21,634
Pappa Quasi-Endowment Fund 80,000 5,611 (3,388) (2,157) 80,066
Low Cost Effective Care Unit 639 22,385 (24,700) 1,676
Palliative
Care		 20,022 (18,699) 1,323
Palliative
Support		 110 240 (245) 105
Jawadhi
Hills		 13,217 (14,054) 837
Mission
Fund		 12,951 897 (38,332) 25,571 (1,087)
Rehabilitation
Ophthalmology
Emergency
Fund		 480 (488)
FOV Scotland 11,343 (4,573) 6,770
COVID-19 41,010 (28,975) (8) 12,027
Alumni
Projects		 20,403 33,891 (28,222) 26,072
Nursing
Alumni		 648 365 1,0l3
Asha Kiran Society 25,000 (25,000)
Madhipura
Christian		 Hospital
1,746,967 262,999 (387,484) 28,084 (33,224) 1,617,342
Total of funds 2,099,983 357,017 (415,476) (40,384) 2,001,140

15. ANALYSIS OF NET ASS ETS BETWEEN FUNDS ETS BETWEEN FUNDS
Unrestricted Restricted Total Total
funds funds funds funds
2023 2023 2023 2022
F
Tangible fixed assets 138 138 286
Fixed asset investments 336, l73 1,501,639 1,837,812 2,012,308
Current assets 49,911 115,703 165,614 91,972
Creditors due within one year (2,424) (2,424) (4,584)
383,798 1,617,342 2,001,140 2,099,983
16. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
INCOME FROM:
Donations
and legacies		 36,593 199,742 236,335
Investments 16,430 81,008 97,438
TOTAL INCOME 53,023 280,750 333,773
EXPENDITURE ON:
Raising funds 6,866 1,915 8,781
Charitable
activity
Advancement
of healthcare		 and
development
in India		 18,150 305,345 323,495
TOTAL EXPENDITURE 25,016 307,260 332,276
NET INCOME
/ (EXPENDITURE) BEFORE
INVESTMENT GAINS/( LOSSES) 28,007 (26,5
I0)		 1,497
Net gains/(losses)
on investments		 ~17,626 ~76,153 ~93,778
NET EXPENDITURE BEFORETRANSFERS 10,382 (102,663) (92,281)
Transfers between
funds		 (48,113) 48,113
NET MOVEMENT
IN FUNDS		 ~37,731 ~54,550 ~92,281