Chawity WFgi5bat(on number 232S10 Company l$tr¥tr"0n number 00428678 IEngland and Wole51 THE OOHNAVUR FELLt)W5HIP CORPORATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 •AECYQgYA* 11111V2025 COMPANIES HSE
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THE DOHNAVUR FELLOWSHIP CORPORATION LEGAL AND ADMINISTRATIVE INFORMATION Trustee5 S E Vre (Chairl R A Manniny Packnanather D Gordon P O Brown IAppL¥nted 1 January 20251 Chaiity number 232510 Cornpany number 00428678 Registered office kndia House Crescent Road WorthirvJ Wesl Sussex BN11 1RL Audltor SurnerAudit Amelia House Crescent Road rthiThJ West Sussex BN11 1RL Aceountant Carpenter Box Amelia House CStent Road Worthir¥J West Sussex BN11 1RL
THE DOHNAVUR FELLOWSHIP CORPORATION CONTENTS Page Truslees, report Statement of trtjstees. responsilyli¢Es Inojependent auditorfs report 9- 11 ststwnèrtt ¢1 fina[11 ath"vities 12 Balance sheel 13 Notes to the finanoal slatements 14-22
THE DOHNAVUR FELLOWSHIP CORPORATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees present thew ieport and financ1 stalements for the year erKJed 31 March 2025.
The financial statements have been wepareil in accordance with the accounliThJ policies Sei Out in notè 1 to Ihe
financial statements and (xyrply wth the chanty's pvemiTrJ docurnent. the Companies Ad 2006 and
'Accounting and Reporting by Charitses." Staiement of R(Nnrnended PiaciKe applicable to charities prepari
their accounts in accoidance wth the Firw)ual Repxjrting Standard apicable in the UK an(J Republic of Ireland
{FRS 102} leffe¢tive 1 January 2019I-.
Objectives and activities
The charity wa5 sel up in 1947 in order. firsuy. lo help supp)rt the work ol tr Dohnavur Fellowship in India,
where a large orphanage and a njral hospstal were fulfilling Ihe first th objecls of the tharitae company as
stated in the charitable cornpany's memorandum and artic OF assocotion. i.e. vIng children fr(xn moral
danger. training them to serve others. and re"evi[a suffering and making God's love krK>wn to rhe pe¢e of India
especially ttrwough Ihe rnedica work.
The Dohna¥ur Fellowship Corporab"M fDFC"l is a cc¥rtpfetely SePate enb.ty from The Dohnavur Fdbwship
India which is registered in lThJia under the Tamil Nadu Soctses RegislratKJn Act The charity in the UK (The
OFCI was set up to help supwt the charity In India which is seNO¥erning The DFC in the UK mafntatns
regular communication wth The Dohnavur Fdlow5hip in In(Jkq. The work India is supported by donors in other
countries. induding India, a5 well as by the DFC w) the UK
The DFC has over many yèars supportÈd the Dohnavur Fellowship by..
managing donations and legacies leived by the charity and foThrnrding ftjnds when rtquired to India..
• in various way5 publiosing w(Nk in India and W01n9 prayei sUPP(xI."
supporting the leade(ship in India In the development of the work of the Fellowsh"p and lo this eTrJ.
faciliiating vissts to and from l)ohnavur.
In recent years the OFC has also SLWOrted management improvements in Domavur - updatinglrestrucluring
the way they work to achieve better management and accouniability standards and practsces, to streamline.
Glanfy ancl Improve communicatth. tranSpanCY and eftienry beiween the often-inlerrelaleo areas of wk
within Oohnavur Fellowship. The DFC has financett consultancy lees for Tamil Nadu based respected
Christian ClsU1a0ts, which is bearing fruit Secondly, ihe charity was set up to provide fof relired missionaries OF
the Oohnavur Fellowship who had given their lives to such work.
Public benelit
The Iruslees conf rm that they have cornplied with Iheir duty in seckn.on 17 of the Charities Art 2011 to fsave due
regard to the Charily Commission's general guidance on putAic LEneffit Fly rard has been gven to the
specific guidance C the a(fvancemeni of religion for the public benefft The DFC'S objects ¢
THE DOHNAVUR FELLOWSHIP CORPORATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perf0MnCe From the beginnin9 Ihe policy ol Ihe tharity ha5 been lo rnake the work in lThlia kriown but not lo ask srEcilically for tsnds. trusting God to supply what 15 needed through those vkno are interested. The c051s of operats.on in India, as tr15Èwhere in the wodd. have Incase(l. The DFC has establisheLI a w(Kking group to better target potential Indivi¢Jual dDnofS or a9enc4es who might be mterested and able to siippct the woth of the DF through prayer and monetary Qonations. The chanty ha5 continued to support Ihe C)ohnavur Fellowship in Intha. ind11 chi¢dren's hjne a1 hospital servin9 Ihe people of Dohnavur and the surrotjnding regton. and also ihè After Care home for girfs over 18 years of age. and the home 8ThY care for aged- DF Stat15tics During the year 202¥25 wthin the Oohnavur Fellowship a tolal of 331202&24.' 26} chiKlren up to the age of 18 have been housed, dothed, fed and eclucaled al a number of local schocls inc1Y1g the Santhosha Vithyalaya as day students 3012023-24". 34) other yowvJ people remain In full.bme education beyond the age of 18. Many of these have been living in DF in the After Care home. commLrting 10 thar place5 of higher educabon on a daily basis. A lew have gofie further afld and lsve In hoslels. reluining to DF for the holiday5. In March 2025. ¢he whok Mmunity Irhildren. staff. disabled adults and retired Indian workers) wmbered 183 (March 2024". 1781. Out of these 183, 1912023-24_ 231 ol the eldedy who require Cstant care. live in the Sisu Nesa Salai ISNSI and 4 12023-24". 51 in the Parobahara HosF4ts1 wngs. There were also 40 1202>24" 25 nuryng students htsused and stu(tying at Ihè Hospital. The Santhosha Vidhyalaya had a total of 704 12023-24." 68015tudents and staff duTrng the last school year. There are also 10 Other staff kn"virrfJ in the DF tompounds, brwing ¢he itstal DF resident5 in 2024-25 up to 93712023-24" 906}. 21J24- 21125 2023- 2024 2022- 2tr23 Children vp to Pe(ple edis 33 26 32 34 118 18 27 Adlts Elderlii who live in SNS Elderlywho live in Paiobahaf6 Mur5ing Staff StudÈnts 5aThth05ha Vidhylliy Other Staff TOTAL 97 J9 J28 40 25 ?3 71 670 io 937
THE DOHNAVUR FELLOWSHIP CORPORATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Parama Suh3 Salal IPSSI Hospital After the major refvrbishment ol the Outpab'ents department in 202>24 year, the hospital conlinues to bènefit from these Improvements. A major US donor also ntritt an ambulance and a much needed peop (2rrier. which has happily resolved some of the transport needs for surroundin9 ¥1118gers ancl Cofttinued improvement$ to inlernal and extemal patienl flow This wa5 Contnlted thT¢wgh the Honorary Secretary Mrs Lart Sesons Patient Hospitsl Attet)danc• In Patient5 21Y24-21Y25 Outpatients In Palients 2023-2U24 2,952 General Patients OF Adults DF Youn Adu]ts OF Children SV Childrenlstaff Outsiders General Pa1iet)ts TE>tal Dehtal DF Fèmilv SV Children/Staff OLrtsiders De¥rtal Total LeprosyTotal Poor/Destitute Total Diabelits DF Famil Outsiders Diabelics Total other Grou Total TOTAL 57 213 1,133 5,438 1.166 5.021 9.139 285 153 218 319 62 ioj 1,962 2.124 2,042 2.CI12 20 80 16 27 27 27 2.189 2.189 157 14327 254 .2023-2024 Breikdovm tsf fITe5 nat avèllable_ 2,S35 .941 370 Surgeries. Minor sur9érie3 In DF Major Sur9efie5 In DF DF outside hospital relerral." DF Calarad Svrgenes."" 2024- 2025 49 10 49 2023 - 2024 42 20 Minor surgeries are carried ¢MJt in the oulpab.enl department. Major surgeries we carried out in the DF hospital theatre on a rental basis by a visiting surgeon from tf fteIghLMx'n9 1¢Y* ol EruvaLIi. 'This past year 49 DF residents weie referred to other howals fw vari¢xJs tyS of surgery. They al return io ffini5h their convalescence in the OF hosprtal.
Cataract surgefies for OF resident5 take place in an exlemal ctinic. The patients relum irnmedialely to DF Vistara, SNS, elc. Nurses supervise meds. Cataract Hospital theck-ups take ace 2 weeks after the operation.
THE DOHNAVUR FELLOWSHIP CORPORATION TRUSTEES. REPORT (INCLUOING DIRECTORS. REPORT) {CONTINUEO) FOR THE YEAR ENDED 31 MARCH 2025 Remrttance to India 10 2024-25 a total of £318,28012023-24_ £296.718} was sent by the DFC lo the Dohrnavtjr Felk)wship in India. As last year, there were no remittances to the Santhosha V¢dhyalaya Schcd In Dohnavur. [Ugh the DFC pays the school fees for 10 children studying as day scholars at the 5chcd. These fees included in the annual r¢mittanGe$ lo DF. Remittances during 2024-25 induded £11.414 1202>24.. £77,187) lor the Completi of the Vistsra rewvatiorts. The total UK costs lor the completed renovatiw over the last to years came lo £88.362. Inau9urabon totsk place when Suzanne Vre visited OF in November 2024. In late January. 42 women over the age of 65 moved into lfve cornpleted Vistara Hwne. lthile many of these wtynen require some professional medical Cafe. such as diabetes injections. rn8ny are still able to contribute 10 the %bryk of the OF in various capacity, on erther a full time or part time bas. All have individual tooms. and balhr¢)oms are shared by fv40 wc¥nen. All have meals in the sarge dining room. and mèetings afe hdd in common areas. vA)i¢h 1fide a piano and televin. Remittan¢es durtng 2024-25 also induded £37,024 {2023-24." £Nil) provKa8d for the rela'On of the Sunthira Sthalam bullding, to crèate a much-needed Cenlral Office. Currently the offices are spread around the DF whith is extremely Inefficient Also, the OF felt that the Central office should be further from the Children s Horne for safeguarding reasons, as many visrtors rteed access io Ihe offi. These renovati$ Vlill continue and be Cpleted in ihe 2025-26 financial year. Frorn June 2023. the DFC has prr)vided MneratiOn lor a tte Pr¢>Jrarn Manager. io Supervise maj projects, and provide detailed rep$ on the caprtal expenditure projects. The fft-year contract ended post year. end, in May 2025. The DFC also contnbuted part of the fee for the HR retainer. totalling £8.731 Thts cost ended In June 2025. There 15 5bll over £86.000 in the Reconsirucbon and Development fund. which can be used for trairmng and consultancses when need for strengtr*nry the capaoty of DF rèsiderts. Expenditure within the Unlted Kongdom No 8ddilional wmmitments have been made to the retired workers in the UK in this finanoal year. The investment asséts of the Charity a inlended to lund the UK office fun¢tron and are held to prowde tncome for the support of thé reiirèd DF missionaries other workers. lrtome from invested funds (an also be tssed lo provide funding for the Dohnavur Fellowship where there is SUru5 to UK requifements. The charity is not financially dependent on any one donor. and gffts and donakn.ons are received from the charity's incjividual supporters The amount of legacy ilthme vanes from year to year. FuTrJs art adequate and available to meet the need5 01 the charity. Financial review The truslees have reviewed the funds posibon at the balance sheel dale. The to¢J level of funds al 31 March 2025 was £4 857.431 131 March 2024." £4 830,0501. Expen(Jiture during the year lotalled £365,858 12023-24" £348.2271. which induded £8,731 femuneralion for Ihe Pioject Manager hired exlemally. and the HRIOD ietainer. £11.414 was spent towards finisfjing the second phase of the V15tara Programme. The results as shown in the 202>24 report had a very strong net gan on investments (£407,921) as the markets recovered aftef the Ukraine war got unlyerway. In 2024-25, the initial US Trump administration tarrfl threats contribLrted to losses on investments of £144,672. Regular monthly 9iv>n9 to the DFC has continued lo decline post Covid. however ihis year was slightly up on previous years. lIe legaCS conb.nue to be UnpredIctae. the lar9e Swiss Legacy was an excepb"on, which meant that overaH, theie was an overall gain of £27.381 by the en¢J of 2024-251202>24. £347.9541. RèseNe5 policy On 31 March 2025. the Vestment fund held within designated fund5 had a balance of £4.253.413 131 March 2024.. £4,345,7731 and the balance hdd in other dèsignatèd funds and the general unresthcted funds amounted 10 £334.018131 fvlarch 2024". £484,277). Restricted furKls totalled £270.CIQ131 March 2024 £Nil). Approximately £91.1)00 Is reouired to meet antscipated workiThJ capital requirements. representsng about three monlhs. expenditu including iemittances to India. The rernairnler is tlfi9 held for the development of future work India The trustees. policy 15 to retain sufficient reserves in the investment ftjnol lo generate income on a Iwterm and on-going ba515 to ftJnd'.
THE DOHNAVUR FELLOWSHIP CORPORATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1. Subsistence and Jppt in current and fvJture years for reh.red workers. prinupally rr•ssionaries retired from working witfv'n the Dohnavur Fellowshp in Indki. 2. Maintenance of the office and adminislrative funclions. includtng staff remunèration and induct of the new DFC Administrator to the work of Ihe Fellowship in Inth"a. 3. Olhei needs ol the work iruding provision fly travel Indian Ynrke(s. We we guaranlors for Dr Abert Rajanesan's visit to the IJK for the PLAB exam. lend January to miO-AprA 20251. and wll be guarantors agan when he is admitted to a Trust in Ihe UK for GP slwth"es. hcyefvlly IhisAuiumn. In the past year. the Swiss Honorary Secretary. Oliwer Muff reqLsted the DFC'S assista regarding the major lègacy for the DF. With tre agreement of the ExecLrter of Ihe 11- a Sv•iss Lawyef - and Olivier Muff. the Swiss legacy was transferred to the OFC as there Is no offiuavlegal DF charity in Swlzertand. This enaely the DFC to free up urgently needed funds for the Offi renovabon project. and rntly. for the ¢rilical rerKxalrons in Ihe Children s Home - as inslrLJCted by the Child Welfare Committ (C1. The CWC is very SUPFx)rtive ol DF and eager to conbnue placing children at risk in the Dohnavur Fellowship At the end of March 2024, tre Horne had 26 children. in March 2025. 33 children. In Septernber 2025 the number Vfds 45 and rising. hpn in¢omp frarn the investrneni fund is surphjs to rewiremènts. sLe of this may Iransfetred b the general fund In order to be available lor transmission to Inca The trustees rewew Ihe posit of the investrnent fund and reserves annually Investment policy The Iruslees. investment policy is lo enwre that the pool of money held ¥tn the tharty is invested prudenlly and yofitably over the lon9 twm for the Charis objectives and for the benefft ofthè DF. The aim is to provide a balance of incorne and capital grovlth through a low-tisk strategy. All of the charrty's investments are currently invested wilh COIF Chaftty Funds un¢Je¥ Ihe fflanagement of CCLA Inve5th1eni Management Lld. The allocation and perforrnance ol the investmen15 15 kept under rev. Risk manayèmènt The Risk Register is reviewed amually by the InJstees. usualty in September. The Risk Register was reviewed and updated dunng the trustees. meeting on 20 September 2025. The wwpal risks idenb.fied that would F)Qtwtially have Ihe most impact oft the work of the charity continue to be.. lal a significant reduction in donor and legacy income". Ibl unavailability of the administrator. for eXarnp. ¢Jue to illness, an¢ Icl the Govemment of India blocking income from abro The FCRA certrficale, allovANJ the DF to access income fr abfoa(J was renewed lill 2028. The tfustees monitor these r6ks and take steps to protect ihe tharity's position. The IndAn Govemment tentially b1king irorne from abroad is of particular concem. The trustees have worked dosely vAth the DF in the last year to ensure that Ihey are follomring all government rules and wulalton5 regarding the management of thè Children's Home and other key aspects of the work. lo minimise the polentsal of regulatory drfrtullies. Both the DF Auditor and Legal Advisors, are very supportsve and keep the OF fully Infomied of any laws or legislation that may aflect Iheir work. Plans for the future The financial position of the DFC a5 of 31 March 2025 is satisfactory. The truees have no plans to change Ihe chari13ble cpanY'S aims and key ot4eclive5 for Ihe lutuie. or to make any fundamental changes to the ways in which they airn lo achteve ihem. The r[uSt continuè ro communicaie by email and VthatsApp Microsoft Tearns has been installed for sharing of files. though sornÈ training is required f(x better efficiency. The Irustees continue lo te rnore diieGt in lalkirvJ aboLrt current ft&nding needs vmh dir5 the VK. Dr Albert's V15rt early this year, was an opporfunity to Share with a nrnr of churthes. In India: In 2017-18. an Organisational Audrt of the DF by the Chris"an lnsts.tutè of Managernenl ICIMI in Chennai. formed Ihe basis for a may lon*term change pre$S whrh is sb"Il ongoiry. This was inrtiated and funded by the OFC. with fu11 DF approval. The Dohnavur Fellowship's Visi. Mission. bu&ness wactices and opefating procedures were revisited over a period of time The purpose was to refocus its core work with childien. the sick and destitute. embraong ihe realilies an¢Y stanclarL1s of care under the Government of Ind regulations in the 21st century. Ythile remaining firnily rooted in the Chnstian ethos of Amy Camichael from 1900 orn. The trustees continue lo work closety wilh the Dohnavur Fellowship in supporting and adwgng ihèm on new or enhanced programmes and inrtiatives. indudirrfJ the short-temi appointment of key workers frorn outside the DF, to ensure that wemment 5tarbJards. as as Ihe DF'5 calliTh3. are present and pracbced al every level.
THE DOHNAVUR FELLOWSHIP CORPORATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 A senior HR consuttant in Human Resour arKI Organisabonal Developmert was had by the OF on a tal basis He visits the DF once a month for thiee fvll days. He also wryks at distswe from Chennai A monthly Management meeting ensures progress continues in accountability. transparency aThY communication. Otlr extem81 In(h'an advisors continuè io work ck)sely with Ihe DF leadèrstN"p and Mana9ing Committee. leaching systems and processes 10 enhance tMr work. There 1$ a new focvs c¥) hiring arml paying Junior old girls to fill some positions that are more drlTrc(dl to cover rK>W. HR has focused on re¥[kIng some descriptions for the worxers wthin the Home. New and updated safeguarding measures for chldren and all Tesidents and visitors have been established aThJ implementeil. particularly regarding large groups of visilor5. Further advi in govemwce. finance. marnagement and developmenl praclices pertrnent lo the work of the DF continue to be soughl by the DF leadership frorn well- respected Christian Indian experts In theii field. The OF Auditoi and their Legal a1¥isors. ¢ontinue to Provide ptsrtintnl advice and expertise. Since the DF Leadership's Managing Cornntsttee was re-rwrposed and re-elecled at Ihe A(Jgust 2023 AGM. Vasanthi. one of the Cornmittee Members. has completed a Masters in S131 Work wth excellent rnas, which now qualifies her to provide official overswht lo the Children's HomelAfter Care horne from January 2025, as requwed by Indian law. The change process continues to prOVe posth.ve results. vth regular vigts from the HRIOD retaifter consultant enhancing pertormance. communication and accountabilty across deparlments The fedesign and refvrbishing of the hospital are ongoing, with the Suha Nesa Salai ISNS) lor the delicate elderly receiving bathroom improvernents The nthv Outpatients Centre has continued to be wt lo eXlIent use. and Ihe work of the medical Camps is reminding catchment village5 of the value of the Hospital. The DFC has been very cbsely ervJaged in all these developments and has a slroTrJ wothThJ relatth.p with the DF. During the reporting period. the DFC fijnded Consuttancy planniTrJ rneetin95 and Iratning workshops, through the General FL5nd when required and continues lo do so. The initial Vislara transfomialion to a home for the eldety. Is greatly appreciated by the residents. They are particularty happy wth the bathrooms. the 3 hol meals a day. and hot and cold water on tap. rather Ihan in buckets from a bore pump. The firsl phase. started in late 2021 was funded through a major donor In the US. The DFC has funded the second phase of the V15tara renov31"¢. By January 2025, when 42 women atx)ve Ihe age of 65 moved into the Vistara. the total arnwnt speni by the DFC was". £88.362. This came from a legacy received several years ago. Monthly financial ond narrabve reports keep the DFC abreast of the pro3re55_ Structure, governan¢e and managemer¥t The DFC Is registered in the UK a5 a charty fjth registrati ryjmber 232510 and is a compary limited by guarantee with company nurnber 00428678 rt was established under a fflernorandum of assoriatiorn which set out ils objects and powers and it Is governed under its artides of association. The ISlee5, who are also the directors for the purpose of company law. and wk¥) serve(S duiro Ihe period and up lo thè dale of signature of the financial stalement5 wert. S E Wavre (Chair} J M Tcartyon R A Manning SRMGill M P3ck*nalher D Gordon P O Brovm (Resgned 26 OLtober 20241 {Reggned 31 May 20251 {AFpointed 1 Jawary 20251 Ultimate iesponsibilty for the govemance of the chty ar¥J the fuThJs il is enlrusled wth lies wlh the board of trustees who meet at least fv4ice a year lo review the a¢rNities and finarKial position of Ihe tharty New trustees are appointed from time to time by estIng Itustees to ensure that the board ol trustees reflects an appioprBte mix ol skills and abilrties. The appjntrnent of any nv14 trustee is approved by an ordinary resolution of the company. Procedures are in place to ensure that any new trustee has the necessary thndu¢tion and training to be able to understand h(N4 the charity Irks_
THE DOHNAVUR FELLOWSHIP CORPORATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 The day-tfrday work of the tharity is done by an administrator, apwnted by thè trustees. who woths in o)nsultstion with the Chair and other trustees. On l January 2025. IAi55 P OKven Brown was vnan1rnouY appointed to the Board as a Tru51ee. The Board is already benefiting from Ohyern's decades of Financial leadEf5hip her ¢Jepth of knowledge of inthgenolts charities 3nd NG05 WOFlthwde. Her appoirrtment is to be ratified by the Members at IheAGM on 2S Oclober 2025. As reported to the AGM last year. Rev J M Tarie Carfyon submffted her letter of retirement from DFC Board. effeetive on her 801h birthday, 19 November 2024. Tarie continues as a DFC Membei, and edits DusL of Gold and Praiw & Prdyer. Due to Sl9nificant professial pSsure$, Mts Stella Gill stepped as Oire¢lor and Trustee of the DFC on 31 May 2025. StelLa was a DF Volunteer from October 1986 to January 1987. She has prowde(l invaluable and versatile expertlse as a DFC Tru51ee and Director for the past 72 years. from 1 June 2013 to 31 May 2025. and a Member prsor to thai since September 1996. Stella has been a very aive Diwi(. ¢v1arFY yovxling dear and bmely Snpvt regarding complex business s#b.S. We are deli9hied that Stdla wll continue to be an adive DFC mernr. ntribUtt.n9 Whe neet1ed an arn ad hoc bags. We a also grefiJl for the generous offer of her London horne- if and when available- for hosting our OFC in-pefson Directors, Meeb"n9$. Audltor In accordance w(h the compans akticles. a resolution propowng that SunvAudit be reapprynted 85 auditor of Ihè cornpany wll be put al a General Meeting. The trltstees, report wa$ approved by the Board ofTrustees. S E Wavre Ichairl Trusiee Dated.. * 0 ..0g- RA Manning Trustee
THE DOHNAVUR FELLOWSHIP CORPORATION STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Irustees, who are also the th.Clor$ of The Dohnavur FellcvWs"p cwaty" for the purpose of company law. are responsible fly preparing the Trustees. Report and the finanaal statements in acwdance with apph"cable law and United Kingdom Accounting Standards (United Kingdorn GefteraltyAcpted Atctsunb"ng Practice). Company Law requires the trustees to prepare financial statement5 for eath finaroal year which give a true and fair view of the state of affairs of the charty and of the incoming resojrces and applicabon of resources. Includin9 the income and expen¢Jiture. of the chantable comparry for that year. In preparing Ihese financial statement5. Ihe trustees are iewred lo.. - sUltabl• acc(ln9 poliue5 and then apY itM cStentIy. - observe the methods and Wn0eS in the Chwty'es SORP.. - make judgen7ents and estimates trat are reasonable and pnJdent", and - prepare the financi* statèments on the goin9 concem basis unless it is inapprowate to presume that tlie charity will continue in opèrabon. The trusiee5 are responsible for keeping adequate accLKJnbng records that disclose with reasonable accuracy at any lime the financial wsibon ol the charity and enae Ihem to ensure that Ihe financial slatements comply with the Companies Act 2006 They are alscp responsible for safeguarding the assets of the charity and hence for taking axable steps for the prevenbon detection ol fraLKI atwj other irregularities.
THE DOHNAVUR FELLOWSHIP CORPORATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE DOHNAVUR FELLOWSHIP CORPORATION Opinion We have aU[te<l the financial s13tements of The DohnavLV FelloShip Corporatw)n (the 'tharity'l fr the year ended 31 Mafch 2025 which comFwise the statemenl of finanoal activities. the balance sheet and the note5 to the financial statements, incluLling a summary of significant accounting pdicies. The fInar1 reporbng framework that has been applied in their preparation is applicable law and Unrted Kingthrn Accwnting Standards. 1udIry Financi81 Reporting Starard 102 The Finanual Reporting St8ndarf applAcable in flJ& UK and Republic of iTrland (United Kingdoffl Generally Accepted Aceounb"ng Praclicel. In our opinion. Ihe financial statements.. give a trué and fair wew ol the state of the tharitat) companls affairs as at 31 M¥ch 2025 and of tts incoThirvJ resources and applicaiion of resource5. fr)r year then ended". havè been properly prewed in xcordance w¢h United lfj'ryJdom Generally Accepted AccwntirvJ Practi,. and have been prewed in accofdance wth the requirements of thè CCYnpiesAd 20(. 8asls for oplnlon VIÈ conducted our audit in accord¥n¢e vthh Internab'onal Standaids (In Audrting IUKI IISAS {UKII and applicable law. Our responsibilities under those stsndards are fijrther described in the Authlofs sponSibrt& forlhe audit of the financial staiements section of our rèport We are independent of the charity in aCLordance wrth the ethical requiremènts that are relevant 10 our audit of Ihe financ31 stalement5 in the UK. including the FRC'S Ethical Slandard. ar we have fulfilled our other ethical responsitllities in accordan wth requirements. We believe that the audrt 9¥enCe we have obtaird 15 SLTrffioent and appropriate lo provKJe a basis for our opinion. Conclusions relating to going concern In auditing ihe financial stalemenls, we have concluded that the trustees. use of the going ¢oncefft basis of aCCA)untiThJ In the preparation of Ihe fironcial statements is appropriate. Bas on the work we have perforrne(l. we have nol idenbfied Y material uncertaintie5 relaling to events or conditions that, individually or thlectively, may casi significant doijbl on the charity's ability to conb'nue a5 a going concern for a penod ol at least Iwelve monlhs from when the finanoal statements are authori5ed for issue. Our responsibilities and the respongbihties of the trustees WTth re5pett to wng concern are descnbed in the relevant sections of this report. Other inlorn)ation The other inforrnaln cornprises the informatirn induded bn the annual report other than the finarcial staiemenls and our au(SJtor's report there. The trustees are fesponsible for the tsther Information contained within the annual report. O(Jr opinion on the financi atÈmèntS does rnl cover the other infcKmabon and we ¢Jo rx)t express any form of assurance conclusion thereon Our responsbilty is to read the other Information and. in doing so. efjnsider whether the other information is Tnalerialty In¢sIStent with the finanoal statements ry our knowledge obtained in the course ol the audit, or oth8nMse apar5 lo be materia15y misstated If we idenbfy malerk81 in¢onsistencies or apparent material misstatements. we are required to dètèrmine whether lS gNes rise to a materk31 misstatement in ihe finarKial statements themselves. If. based on the we have perforrned. we w)clude that there is a material misstalement of this olheT inloTrnatK)n, we are required to repryt that tsct. We have nothing to report in this regaid. Matters on which w• are requir•d io r•port by exc•ption We have nothing io report in respecl of the followng matters in 1811? to the Charilies IAccounts and Reports) Regulab"ons 2008 require us to report to you rf. in our opnim_ the infomiation given in Il* firbarKial stalements is inconsistent n any malen31 respect with the trustees. rert." or suifictenl accountirrfJ records have not been kept,. or the financial ststernents are not in agreemenl wlh the a¢countsng records., or we have not received aH the fftlormab.on arKI x8naJnS we require fw our audiL
THE DOHNAVUR FELLOWSHIP CORPORATION
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF THE DOHNAVUR FELLOWSHIP CORPORATION
Rèsponsibilities of truslees
As expl8ined more lulty in the slalement of truslees. S[M)nSIbl11ties. the trustees. who are also the diredors of the
charity for the purpose of company law, are responsible for the preparatk)n of the financial statements and for being
satisf5ed that ihey give a true and fair wew, and lor such inlernal control as the trustees determine is necessary to
enable Ihe preparation of finanoal stalements thal a free from matenal misststement. whether due to fraj or
errrA. In preparing the finanaal statemènts, the truslees are resPOnbIe for assessing thè charivs abilty to
conts.nue as a going concern, disdosing, as applIcae, matters lated to going toncem and using the going
c0ftrn bas of accounting unless the trustees erther Intd to INuiLlate the ¢harrtable company or to cease
operations, or ha¥e no realisttc alternative tKrt to do so.
Audltorfs responsibilities for the audit of th¢ finan¢ial statements
We have bèen apFoinled as auditor un¢Jer secticm 144 01 the Chafrfies Act 2011 report in accrydance with the
Act and felevanl regulations ma¢J• Of having effect the¥eunder.
Our objectives are lo obtain reasonae assuran¢È about whether the fina131 statements as a Who a free from
material misstalernent, whether due lo fraud or etrL¥. and 10 Issue an audiior's report Ihai includes our opinion.
Reasonable assurance is a high levd of 8ssuran
THE DOHNAVUR FELLOWSHIP CORPORATION INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF THE DOHNAVUR FELLOWSHIP CORPORATION A fLJrther desciiption of our responsiblities is avaILae on the Finaroal Repthng Cwncil's website at." htrps'.11 .frc.org.uklaUditorSponSlbllitles. This description fomis part of our audrtorfs rem. Use of our report This report is made solely IO ihe chafty's trustees. a5 a body. In accordance wth part 4 of the Charities IAccounts and ReSrtS1 Re9ul8tions 2008. Our audit woth has been undertaken so that we might state to the charity's trustees those matters we are required to stale to them in an audrtors rep and for no other purpose. To Ihe fullest extent permitte¢J by law, we ¢Yo nol accept or assume responsitslty to anyrffie 0er than the charity and the Eharity's Iruslees as a boLfy. for our audr( work. fw this report, or fry the osyruons we have lormed Robin Evans BA FCA CTA DChA {Senlor Statutory Auditor) for and on behall of Sumer Audit Chartered Accountants Statutory Auditor Worthing QS z¢zr Sumer Audit is the trading name of Sumer Auditco Limited 11
THE DOHNAVUR FELLOWSHIP CORPORATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Untsstricted Restricted fund5 fvnds 2025 202S Total Unrestrlcted funds 2024 2025 Notès Donalions ancs legacies Inveslrnents Other Income 80,446 99.654 8,503 349.307 429,7S3 99,654 8.503 176.622 103,017 8.621 Totsl income 188.603 349,307 537.910 288.260 CharitaL4e actiwtses 286.550 79.307 365,857 348,227 Nel gainslllosses) on inve5tmenl 10 {144.6721 1144.6721 407.921 Nat movement in funds 1242.6191 270,000 27,381 347.954 Fund balanS at 1 Apnl 2024 4.830.050 4.630.050 4,482.096 Fund balances at 31 March 2025 4 587 431 270.000 4.857.431 4.830.050 The stalemenl of financial activities includes all gain5 and 10s5es recognised in the year. All income and expendilure derive from contsnuing activities. The statemeni of financial activrti¥s also complies with ts Tequirements for an income and eXperM"trt account under the Companies Act 201. All funds received paKI during tl* cornparab.ve petLKI were unrestrt¢ted. 12-
THE DOHNAVUR FELLOWSHIP CORPORATION BALANCE SHEET AS A T 31 MARCH 2025 2025 2024 Fiyed assets Tangible assets Investrnents 12 13 139,952 4.019.260 141.525 4.163.932 4.159.212 4,305.457 Current assets Deblors Cash at bank and in hand 14 140.366 570.657 148.048 390,083 711.023 538.131 Creditors.. amounts falling du8 within one year 15 12,804 13.538 Net current assets 698.219 524.593 Totsl as$¢ts less ¢urrent liabilitrs 4.8S7.431 4,830,050 The lunds Of the ¢harity Restricted income funds Unrestricted funds 16 17 270.000 4.587,431 4,830,050 4,857,431 4.830.050 The wmpany is entitled to the exemption fvorn Ihe aydft ieqLMrthYient contaed in section 477 of the Companies Act 2006, for the year endetl 31 March 2025. althou9h an audit has been canied ou¢ under sectith 144 of the Charib'es A¢t2011. The directors acknowledge their responsityjrties for comptyvig wilh the 0eMentS ol the Comparxes Act 2006 with respect to accounb.ng records an¢J tre weparab.on of financial statements. The members have rTrol wuired the company to obtain an audrt of it5 fin1•1 ststement5 under the requirement$ of the Companies Act 20C6, for the year in ¥Juesth"on in accordance wth secti¢)n 476 These fancial stalemenis have been prepared in adan wth the prowsions applicable to companies suty.ect to the srnall C¢Anpanigs rtrgime. The finanaal staternents were approved by the trustees .... s e Wavre (Chairl Trustee Cornpany registration number c428678 [En)d e$l 13
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 AccountSng policles Charity infomialion The Dohnavur FelloWs"p Corporation is a private company limrted by guarantee incofporaled in Engld arhy Wales. The iegistered office is Amelta HcMJse, cscent Road. Worthing. West Sussex. BN11 1RL. 1.1 Accounting convention The ffinancial ststements have been ppared in acCtsrdan with the charity's governing th)cument. the Companies Act 2006 ané -Accounting Rep)rtiThJ by Chafities. Stalement of RecommendeLI Pr8¢ti¢e applicable to charities preparing their accwnis in accordance with the Financial Reporting Standard applicable in Ihe UK Republic of Ireland {FRS 1021 leffeci>ve 1 January 20191" The charity 1$ 8 Public Benefit Entty as firned by FRS 102. The chanty has taken athantage of the wovtsby)s rn the SORP for chant$ aPll9 FRS 102 Llpdate 8ulietin 1 not to prepare a Statèment of Cash Flows. The finanoal stalements are ppaleO in sterfirMJ. which is the functional a1cY of the tharity Monelary amounts in these financial statements are rounded fo the neast £1. The financial Statements have been pPared under Ihe historical cost conveation modifie¢ to include fixed asset inveslrnents at fair value. The principal accounb.ng policies adopted a set Otrt below. 1.2 Going concem At the tjme ol èpprowng the finan¢kal statements, the trvstee5 have a reasonate ewtation that the charity has adequate resources lo conlnue in opeiakn.onal eStenCe for the foreseeable fvture. The trustees have consideréd relevant infomiation. induding the impact of subsequent events, in making tir assèssment. Based <¥$ these assessments and hawng regard to the SrCeS available to the entrty, the trustees have concluded that there is no matenal urncertainty in relation to the approprk2teress of continuing to a(bpt the going cortern basis in preparing the accojnts. 1.3 Charitable funds uniesth.cted funds are availaW¢ use at Ihe disuetion ol Ihè trustees in furthèiance of their charitable objèclwes. Oeggnated fvnds comprise lunds vknch have been set aside al Ihe ith"screliw ol the Irustees for skE¢ifi¢ purposes. The purposes and uses of the designated funLls a set out in the notes to Ihe financial Statements. Rg5trictEd funds are SLfbJ'ect to specific conditions by ()n(xs a$ lo h(Mf they may bp used. The purp)ses and uses ol the $tricted fuThJ5 are set out in the notes to Ihe finartial slalements. 1.4 Incomo In¢ome Is fecognised when the chty is legally entrtle(J to rt after any performance condilitsns have been met, Ihe arnounls can be measured rdiatly. and it is probable that inc(Mne will be received. Cash donations are recconised on receipt Olher Lk)natbons are recognised once the charity has been notified of Ihe donation, unless perfornance conditions requirè dèferral ol the amounl. Income tax recoverable in relation to d¢atIonS recewed un<ler GIftA or deeds of c0vent is recognised al the time of the éonakn'on. Legacies are recognised on receipt or othemse rf the thartty ha5 bÈen nobfied of an im[19 (hstribution. the amount Is known. and receiN is expected. If the arn1 is krKFHn. the legacy is treated as a Contingent asset. 14-
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountifig pollcies Icontlnuedl 1.5 Expenditure Expenditure is recognised once there i% a legal or constwuctive otAKJab'on to transfer economic benefit io a third party. it is probatje that a transfer of ecmomic Lweffts S11 be ieqwred in settlement. aThJ the amovnt ol the obligab.on can be measured ieliably. Expenditure is classifed by activity The costs of each actNpty are made up of the tolal of dwecl costs and shared costs, Induding support costs involved In undertakiThJ each actithty. Direct ¢ost$ 3ttributatAe to a single activity are a11ocaled directly to that attivity Shared costs whh contnbute to more than one athvity and support tosts which are not aitribthable to a 51n9le aebvrty e apFXKh¢yd between tt)ose actiwDes on a basis consistent wth the use of resoufces. Central staff costs a alkjcated the basis ol b.me spent, and deprerjalion charges are allocated on the FK)rtion ol the asset's use. ExpenditUTe relating to charita adilIeS is induded Ihe Statement of Finartial Activtlies on accruals Govemance cosis include amounts incuryed in spect of ihe rLwiing of the charity as an organisation, InctdIng general managernent. a¢ninislration. legal and constilthional matters. Suppori costs include consuFtancy aid administration costs incurred to supm governance, together with Ihe cost ol general management induding office costs. 1.6 Tangible fixed assets Tangible ffxed assets are initiaty ffleaS at cost and subsequtty measured at Gost or valuation, net ol depreuation and any impairment Ios5eS. Depreciation is recognised so as to write off tlE cost or valuath"c of assets less theif re&dual values over iheir Ljseful lives on the fdlowng bases.. Leasehold tuildings Fixtures and fittirKJs 125 yea[5 on a straight line basis over the term of the lease 8% strai9M line pw arwm The gain or loss aSIng on Ihe disposal ol an asset is determined as the difference &en the 5*e proceeds and Ihe carrwng value of the asset, and is recognised in the slatemenl of finanual actmtses. 1.7 Fixed asset inv•stments Fixed asset investments are initialy measured at transaclion pri exchjding tfan5action costs. and are subsequently measured at tsir valLte at each reporting date. Changes In fair val(Je are recognised In nel incomel(expenditure) tor the year. TranSa¢xTr costs are eypen5ed as incurred. 1.8 Impairment of fixed assets At each feporting end date, the charity reviews Ihe carying arnounis of its langilje assets to determine whether there is any Ind"0n Ihat Ihose assets have suffered an impaiment loss. If any SLLh indration exisls. the recoverable amount of the asset is estimated in der io detem)ine the extent ol the impamenl loss lil any). 1.9 Cash and cash equivalents Cash and cash equivalents indude cash in hand and $Jepo¥ hel¢S at call with banks. 15-
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinuedl 1.10 Financial instruments The tharity has elected lo apply the prowsions of Seth"on 11 'BaS Financial InstrLMnents' and Seclic#) 12 'Othei Financial Instsijments Issues. of FRS 102 to atl of its finanoal instruments. Financial instruments are recognised in the tharity's anCe sheet %then the charity bec(ffne5 party to the contractual provisions of the instrument Financial a55et5 and liabilrties are olf5et. wifft the net amounts presenied in the financial statements. when Ihere is a legally enforceable righl to set off thè reco9nised amounts arKI there is an intèntion to sèttle on a net basis oc to realise the asset a1 Sett Ihe liability SrnLthfi$Iy. Basic linancial assets Basic finanaal asset5 are inthalty Measu at transaction price induding transaGtion cost$ and are 5ubsequelltly ¢arriÉd at amortised cost Using Ihè effective interesl rnelhod unless the arrangernent constitutes a financing transaction. wh¢ie Ihe transaction is measured * the present value of Ihe future receipts dixounled at a market rale of interest. Finanual awts da$5ified a5 re1¥able within one year are not amoth5ed. Basic financtsl liabilities Basic finanoal li0'11t1eS are initially recognised al transaction price unkss the arrangement constitules a financing transact1t. where the debt instrurnenl Is measured at ihe present value of Ihe future payrnents discounted at a market rate of interesl. Financi liakn"lities ck7ssifred as payable wilhtn one year are not amortised. Debt Instruments are 5ubsequerttty ¢•med at amortised cost, using the effective interesi rate rfte¢hod. Critical a¢Gounling estimates and judgements In the applicatyon of the tharity s a¢counbng policies. the truslees are required to make judgements. estimates and assurnptions about the carrying amrAJnt of assets and liatslib.es thal are not readity apparent frotn other source5. The esbrnales and assocated a5sumptKJns a based on historical expenenc2 and other fattors that are considere(J to be rekv*)t Actual restAts may drffef from these estimates. The estimates and underfying assumptions afe ièviewed on an ongtyTrJ basis. Revisions lo accounting estimates are recognised in the peri1 n %thi¢h the estimate is revised where Ihe iewsion affe¢ts only that period. or in the period of the r0 and hrture peruls where the rewsKffi affed5 b)th current and future penods. Oonations and legacies Unrestricted Restricted funds nds Total Unrestricted funds 202S 2025 2025 2024 Donations and gifts Le9acie5 receivalje 44.372 36,074 44,372 385.381 37,927 138,695 349.307 80.446 349.307 429.753 176.622 16-
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Investments UtriCted Unrestricte funds funds 2025 2024 Investment income Interest receivable 85,303 14.351 83.651 19.366 99.654 103.017 Other income Unrestricted Unrestricted funds frjnds 202S 2024 Royalties 8.5D3 8.621 Expenditure on charitable a¢tivitiÈs Charltsble Charttable expenditure expenditur8 2025 2024 Direct costs Depreciabon Remillan¢£s its India Allowances to rel'red missionaries 1.572 318,279 6.120 1,572 296,718 6.000 325.971 304.290 Share of support and governance costs (see note 71 Support Governance 27.082 12,604 32,027 11.910 365.857 348.227 Analysis by fund Unrestncted funds Restricte(I funds 286.550 79.307 348,227 365.857 348.227 17.
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support ¢05ts Support Governance costs costs 202S Support Governance costs costs 2024 Administron. management and communication serVeS Offi¢e ¢05ts Insurance Bank charges Audit & accountancy fees 16.407 9.7e3 560 332 16.407 9.783 560 332 12.804 21.080 10,265 464 218 21.080 10.265 464 218 11.910 12.804 11,910 27,082 12.804 39.886 32.027 11.920 43.937 Analysed beeen Charitable activities 27,082 12.804 39.8e6 32.027 11.910 43,937 Govemance costs irldudes accountancy fees of £3.228 12024." £3.0001 and audrt fees of £9,576 12024." £8.9101, Trustees Ne of the trustee5 lor any persons connected wth them) received any reMUneratn or benefits from the charity during the current or ccKnparative year. The charity inrTed expendilure amunling to £149 {2024'. £NIll relating to leaviro gifts of flowers an¢J a photobook for a trusteè. During the year, Ihree trustees were rwmburs&Y lor travel exrenses totalling £491 12024". £Nill. During the year, unrestricted ¢JcffjatKJns totalh'ryJ £3,02412024". £1,664) were rived frryn the trustees. There was no remuneration paid to key management personnel dLuing the current or pnor year. Employees The charity had no empkjyees in Ihe cwrent or cofflpacative period. 10 Net gainslllosses) on investments Unrestricted Unrestrittèd funds funds 202S 2024 Revaluation of investrnents 1144.6721 407.921 18-
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 11 Taxation The charrty is exempt from taxK)n on rts %tiwties because all its wKome is aple f charitable purposes. 12 Tangible fixed a$sÈts Leas•hold Flxiures and fwllngs TOti Co$t At 1 Apnl 2024 1,561 15.910 212,471 At 31 March 2025 196,561 15,910 212,471 Depreclatlon and impaimient Al 1 April 2024 Depreoation charged in the year 55.037 1.572 15,910 70,947 1,572 At 31 March 2025 56,609 15.910 72.519 Carrylng amount At 31 March 2025 139.952 139,952 At 31 March 2024 141.525 141,525 13 Fixed a$s$t investsnen Listed investments Cost or valuation At 1 April 2024 Valuation chawes 4.163.932 1144.672} At 31 Marth 2025 4,019,260 Carying amount At 31 Marth 2025 4.019.260 At 31 Marth 2024 4.163,932 14 Debto 202S 2024 Amounts falling due wbthln one year- Prepayments and ac(yued income 140.366 148,048 19-
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1S Crfrdttors- amounts lalling due withln one year 2025 2024 Trade crèditors Accruals and deferred income 673 12.865 12.804 12.804 13.538 16 Restrlcted funds The restricted funds of the charity comprise ihe unexwded bae$ of dorotions and grant5 held on tru51 subject to specifK conditions ljy d(01$ as to they may be used. At 1 April 2024 Incoming rèsourtes Resources At 31 Pjtareh expended 2025 8achmann legacy 319,307 179.3071 270,000 The charity has one reSled fund, the Bachman Legacy fund. vthKh lateS to a legacy received spe¢iffi¢ally to fun¢J remittances lo the Dohnavur Felowship in India. 17 ijnrestrlcted funds The unrestricted funds of the charity cc¥nprise the Lnexpended baL8nces of donabons and grants which are not subject to spectfic Condin$ by donors and 9rantors as to how they may be useo. These Include desgnated funds whid) have en set a&de (NJt of unrestricted funds by the trustees for spea'fic purposes. At 1 April 2024 Incoming sources Rtsources Èxpended Transfers Gains and At 31 March losses 2025 Investfflent fuThJ Restructuring and Development ftjnd General lunds 4,345,773 99,654 {47.342} 1144,672 4.253.413 97,216 387,061 110.2851 {228.9231 88,931 247.087 88.949 4.830,050 188.603 1286.550) 1144.6721 4.587,431
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 unStriCted funds (Continued} Previous year.. At 1 April 2023 Incoming r•sourc•$ Resources expended Tfansfèrs Gains and At 31 March Josses 2024 Inveslmenl fund Publications tund Sanlhosha Vidhyalaya boys. hostel fund Restnxturing and Development fund General funds 3.889,890 98286 {50.324} 407.921 4.345.773 37.808 137.8081 650 {6501 4.731 185.243 (10.6891 1287.2141 103,174 164.716} 97.216 387,061 553.748 4,482.og6 288.260 1348.227) 407.921 4.830,050 The charty has hvo designated funds". Investment lund. the Restrucbjring and Development fund. The two other designated funds Ihè Publications fund afid the Santhosha VKYMyalaya boys. hostel fijnd were tran51erred to Ihe Rèstructuring and Developmènt durirKJ 202&24. The Investment fund proviées Income from lonterm investfflents that usèd principally lor tha charity's duty of care for former Dohnavur missronanes and other UK-bèsed in need. This Income also finan$ the w(irk and 8dministraik)n of the DFC in the UK. Surplus Income from tlse investments Is used to support the Dthnavvr Fellowship in In(tha The Restructuring and De¥elopment hjnd is lor provison of MIar$ to India to fvnd consulancy. salaries and training cosis. The Publicattons ld wa5 for the management of royalty"es. copyright fees and the Sale of Dohnayur rdaled publication5. Including books. DVDS and CDS. As the chty no loTrJer sells books. DVDS tsr COS. the remaining balance on this fund was transferred to generdl [estrICted fdS dunng the prior year. The Santhosha Vidhyalaya boys. hostel fvrKI was set up by the Irustees in March 2016 to facilitate direded giving by the charity to support the building of a boys- hostel al the Santhosha Vidhyalaya, a boarding sthool thin the Dohnav(Jr compound providing educatr. for the children of Indian Chrislian missionaries. As the project lor which this fund was designated was cthnpleted. the manrj balance on Ihts fund was Iransferre to general unrestricted ndS during the prior year. 21
THE DOHNAVUR FELLOWSHIP CORPORATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysis of net assets beiween funds Unrestricted Restrrcted funds funds 202S 2025 Total Unrestrictèd funds 2024 2025 Fund balances at 31 Marth 2025 arè rewe5ented by." Tangible assets Investments Current assetsl{Iiabilitiesl 139,952 4.019.260 428,219 139.952 4.019.260 698.2 19 141,525 4.163.932 524.593 270.000 4.587,431 270.000 4,857.431 4.830,050 19 Related party transaConS During the year. the charity received total unreslricled donations of £3,344 12024.. £7.8381 from entities 12024.. one enb"ty) in which ofthe tharity's twstees abso acts as a truslee. There were no furthef disclosable related party transact during the current prior year other than Iransactions with trustees as ¢Jisclosed in note 8 -22-