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2022-03-31-accounts

Friends of Calcutta

Cathedral Relief Service

Annual Report for the Financial Year 1[st] April 2021 to 30[th] March 2022

Introduction

The Friends of the Calcutta Cathedral Relief Service is a registered charity (number 266302). It has no offices.

During the financial year, the trustees were: The Right Reverend Michael Harrison (Chairman) Mr Clive Brown (General Secretary) The Reverend David Walker (Treasurer until 29[th] September 2021) The Reverend Anita Matthews Mr Ade Miller (Treasurer from 29[th] September 2021) Ms Gemma Pask Ms Elizabeth Stanley-Wainwright Dr Alison Brown Mr John Forster

On the 27[th] May 2021, Dr Jenny Lunn resigned as a Trustee and Ms Pask was appointed as a Trustee in her place to take over the role of managing Communications for the Charity. On the 29[th] September 2021, Mr Miller was appointed Trustee and Treasurer, and it was agreed that he should become a signatory to the Charity’s bank accounts.

Purpose and Main Activities of the Charity

The purpose of the Charity is to further the work undertaken by the Calcutta Cathedral Relief Service (CRS) among the destitute and needy in the slums of Kolkata, and a number of villages in West Bengal. The main activities of the Charity are to raise funds for CRS, to publicise the work of CRS, and to support CRS with advice and expertise where possible.

Structure, Governance and Management

The governing document of the Charity is a Constitution which was last amended on the 28[th] August 2019. A copy of the Constitution can be found on the UK Friends section of the CRS website at

http://www.cathedralreliefservice.net/supporters/ukfriends

As a small charity, there has hitherto been no need for a formal structure, although certain trustees do take on specific roles. The trustees meet twice or three times a year to transact the business of the Charity. There is also frequent contact between trustees by e mail.

Previously, there were regular visits by trustees to Kolkata which enabled due diligence to be carried out on how funds sent to CRS by the Charity were spent, but these visits ceased with the advent of Covid 19. It is, however, intended that they will be resumed in 2023. In August and September 2022, the Bishop of Calcutta, the Right Reverend Dr Paritosh Canning, who is the Chairman of CRS, Mr Rig David, who is the Director of CRS, and four other members of the CRS governing body, visited London, Derby, Cambridge and Oxford, where they met some of the trustees and spoke about the work of CRS in Kolkata. There is also regular contact with CRS by e mail and video calls, and Bishop Paritosh and Mr David now attend the meetings of trustees (which are held online) when they are able to do so.

Financial Policies and Financial Review

The trustees have adopted a policy to maintain a minimum balance of £1000 on the General Fund at any one time to meet expenses.

During the financial year under review, the Charity has not held any funds as custodian trustee for others. On occasion, however, the Charity does receive funds from other entities for onward transmission to CRS provided the funds are intended to further the work of CRS. This is because it is more expeditious for funds intended for CRS to be transmitted together rather than separately.

CRS requires a certificate under the Indian Foreign Contribution Regulation Act (FCRA) in order to receive funds from outside India. The usual procedure is for CRS to send the Charity requisitions for the funds it needs, detailing the specific purposes for which they are required. Payment is made into CRS’s account with the State Bank of India in Delhi. This is in accordance with the Indian Government FCRA Regulations.

During the financial year, transfers totalling £42,369 were made against requisitions received (£49,998 in 2020/21), of which £23,600 was from general funds, and £18,769 restricted funds.

Income during the financial year was £56,129 of which £26,811 was general funds, and £29,318 was restricted funds. Income in 2020/2021 was £50,000.

The bequest from the estate of the late Patricia Payne remains invested through Rathbones Investment Management on a discretionary basis. This produced investment income of £3,588 during the financial year. The book value of the investment at the end of the financial year was £142,788 which represented cost, and the actual market value was 149,754.

The trustees have an investment policy which is kept under review.

Achievement and Performance

A number of initiatives were started or progressed during the financial year, in particular:

Newsletters were sent out to supporters in July 2021 and February 2022.

The trustees continue to have due regard for their duty to comply with guidance of the Charity Commission on public benefit in the exercise of their powers or duties.

Friends Of Calcutta Cathedral Relief Service Charity Number 266302 Accounts for the year ended 31 March 2022

Income and Expenditure Account

Totals
Totals
Accumulated Reserves Carried Forward
Income
Notes
Individual Donations
Supporting Churches, Charities, Schools
2
Donations through Just Giving
Other Restricted Fund Income
Investment Income
Bank Interest
Tax Recovered
Expenditure
Transfer of funds to CRS
Communications and Publicity
3
Gift for retiring trustee
Insurance
Bank Charges
4
Net Surplus/(Deficit) for the year
Adjusted Value Of Rathbones Portfolio
5
Accumulated Reserves Brought Forward
General
Funds
2022 Restricted
Funds (Note 1)
Endowment
Total Funds
2021 Total
Funds
£
£
£
£
£
11,319
234
0
11,553
18,919
5,626
10,246
0
15,872
16,656
4,518
18,423
0
22,941
6,035
0
0
0
0
860
3,588
0
0
3,588
3,319
4
0
0
4
3
1,756
415
0
2,171
4,208
26,811
29,318
0
56,129
50,000
23,600
18,769
0
42,369
49,988
228
0
0
228
458
84
0
0
84
0
206
0
0
206
206
179
0
0
179
171
24,297
18,769
0
43,066
50,823
7,730
12,838
142,788
163,356
150,294
2,514
10,549
0
13,063
0
0
0
0
10,494
5,216
2,289
142,788
150,293
140,623
(823)

Friends Of Calcutta Cathedral Relief Service Charity Number 266302 Accounts for the year ended 31 March 2022

Balance Sheet Notes 2022 2021
£ £
CAF Cash Account 1,279 2,522
CAF Gold Account 17,454 1,966
Barclays Community Account 429 465
Barclays Premium Account 1,406 2,552
Rathbones Investment Management Portfolio 5 142,788 142,788
Totals 163,356 150,293

The accounts were approved by the Trustees on 1st December 2022

A Miller (Treasurer)

Friends Of Calcutta Cathedral Relief Service Charity Number 266302 Accounts for the year ended 31 March 2022

Notes To The Accounts

1 Restricted Funds

Restricted Funds For CRS Projects B/F Received Paid To CRS C/F
Arunima Hospice 67 56 (123) 0
Appeal: Covid 19, Cyclone Amphan, Smart Phones (213) 842 (629) 0
Nari Dana 150 118 (268) 0
Hastings School 79 465 (79) 465
Pally Mangal Building 600 0 (600) 0
Nutrition Project 0 8,723 (8,723) 0
Awami School 0 1,187 0 1,187
Brace Bridge 0 1,146 (1,146) 0
Gabbi Basra Memorial 0 16,405 (5,220) 11,185
Total 683 28,942 (16,788) 12,837
Other Restricted Funds B/F Received Paid To CRS C/F
Staff Medical Expenses 1,606 375 (1,981) 0
Total 2,289 29,317 (18,769) 12,837

2 List Of Supporting Churches, Charities, Schools

Ashgate School St Weburgh's Church St John's C of E School Tadworth & Walton Overseas Trust St Laurence School Melbourn PCC Baslow St Anne's C of E Primary School Little St Mary's Church, Cambridge Winchmore Hill URC St Peter's. Derby St John's Church, Walton Belper PCC Palmers Green URC

3 The amount of £228 under Communications and Publicity represents the expenses of maintaining the website and printing and posting newsletters

4 Bank Charges are comprised of a monthly account fee charged by CAF Bank and the cost of transfers of funds to CRS in India.

5 Rathbones Investment Management Portfolio

The value of the portfolio is taken as the lower of cost or the value at the year end. The portfolio value was £149,754 at the 31st March 2022 which was an increase of £1,706 compared to the valuation at 31st March 2021.As the valuation is higher than the original cost of £142,788 there is no requirement for an adjustment to the valuation in the 2021/22 accounts.

Charity Number 266302 Accounts forthe year ended 31 Ma￿h 2022 Independent Examirnrf$ Roport to th• Tn￿tee I report on the accounts of the Charity for the year erthy 31 Marth 21Y22. set cyjl on pages 1 arKI 2 and accompanying notes. RoSP•Ctlvè Responsibillties of the Comrnitt•e and the Exmin•r As tho Charivs Trustees you are res[￿nsit￿e for thè kyeparakn of lh8 acc￿nts.. you (￿SIder that the audit requirefflent of $eth"on 144(2) of the Chanties Act 2011 {￿ Act) does [￿1 8pply. It is my responsibility to state. on the basis of pr￿edureS s￿)fied in the Ger￿rnI tlirections given by the Charity CommiswoneTS under 8e(aion 14515}Ib) ofthe Arl Part￿￿lar matters have come to my attention. Ba818 of Independent Examlnerfs Report My examin81ton w8s carriedrKrt in 8rxordancewiththe General Di￿110nS gNenbythe Charity Commissioners.An examination includesa rewew ofthe accounts.ng records keptby thecharity and a companson ofthe ac¢ountspres8nt8dwilhthose records. It also includescon8iderab.on any unusual items or disclosures in the acwunts. and seeking explanatj'ons from you as the trusteesconcerning any such matters. Theprocedures undÈrtakeA do rK)tprovidèalltheevidence thatwould be required in an audrt. •id ￿nSequenty I do ThAexpre8san auditopinionon theviv•V given by Iheaccounts. IndO￿nd•￿t Ex•mlnerfs Statofflent In connection with my examination, no matler has come to my attentron.. 111 which give8me reasonable cau8eto b81iovethgt in material respectthor8quirement8 -to keep ￿￿nting rec47rd8 in &eordanc* 8eckni 130 oflhe Act. and - topreparea¢¢ountswhich xcordwiththeaccountirKJ ￿￿$8￿j10 complywith the accountsng requirements of the Act have not been mrt or (2)towhtch, In myopinion. attention shouklbedranin (ydertowabtea properunderstanding of Iheaccountsto bere&h&J. Signed: Fr8nk Startln FCA 91 Sralpdiffe Road Burton on Trent st3fFord8hire DE15 9AB 24th November 2022