## GOODWILL CHILDREN'S HOMES **A N N U A L R E P O R T F O R 2 0 2 1 - 2 2** ## CHAIRMAN'S STATEMENT The Covid pandemic necessitated an evaluation of the role of Goodwill in Tamil Nadu. We are a small charity and so able to be receptive to the needs of the communities we are trying to support. It was obvious during the pandemic that it made sense to move as many children as possible out of the homes to supportive environments within their original communities and look after them there. We were able to provide medical care, health advice and basic schooling; and to support ‘catch-up’ initiatives. The success of these programmes has encouraged us to work with our partners in India to re-examine our strategy: what are the specific needs of the young people we are trying to help and what is the best way to address those needs? This has led to increased support for outreach programmes and, as a consequence, fewer children have been admitted back into our homes. The current situation makes fundraising challenging and we are keen to ensure that we have an appropriate and up-to-date vision for the charity which allows us to maximise the use of our resources to genuinely impact the lives of young people in tribal communities. It is imperative that we continue to manage our resources with great care to ensure that we can continue our work now and in the future. This is a key focus of the trustees. Thank you to our funders and supporters whose vital support kept us going, and to all our volunteers, the trustees and staff in the UK and India for your commitment to making a difference. I know that whatever the future brings, together we will be there for the children who need us. 2 ## CHAIRMAN'S STATEMENT Together with the rest of the Trustees, I am committed to ensuring that this good work continues. Goodwill is a family; by working together we will ensure a brighter future for all destitute children in Tamil Nadu. We will keep striving for positive change. We are always so very grateful for the astonishing kindness and generosity of the British public, who share our passion to change young lives for the better and bring happiness to children. Life is currently very tough for those already facing disadvantages, but with your continued support, we will help these children and young people through these challenging times. **D R D A V I D N E I L L** Chairman ## REPORT FROM INDIA History has shown that pandemics and wars have left many children in crisis. Governments and philanthropic individuals started residential children's homes to care for the children who had lost their parents or those who were in distress due to poverty and destitution. The Covid-19 pandemic and the Russia-Ukraine war have ushered in a period of uncertainty during the year 2021-22. It has brought about serious challenges in the field of education as the Covid-19 pandemic has kept most children away from schools for more than 18 months. The impact of the pandemic on society at large will be affecting the future of children especially those from vulnerable families. The Government policies and social work practitioners echo the need for deinstitutionalising children from residential children’s homes. But the situation after the pandemic highlights the need for childcare institutions as most poor families have suffered due to various health issues and due to the worsening economic scenario following the devastating waves of Covid-19 and the developments due to ongoing war. The increasing distress in families due to the economic and other impacts of the pandemic has psychologically affected the children and, in many cases, has led to child labour as well. Goodwill Children’s Homes in India faced a challenge in 202122 when the schools and the homes reopened after closure for over 18 months. 4 ## REPORT FROM INDIA The Government of India has amended the Foreign Contribution Regulation Act which enables more restrictions on Non-Governmental Organisations receiving funds from abroad. The Government department overseeing Childcare Institutions has started enforcement of the Rules and Regulations as per the Juvenile Justice Act of 2016. To ensure the safeguarding of children in institutionalised childcare, the Government authorities started insisting on built-in space and appointment of staff as prescribed by law. There is a noticeable change in the policy enforcement situation, and it would ultimately benefit the children. Goodwill Children’s Homes completed 48 years of dedicated service to destitute children and steps into the new academic year with the continued success of children in its different forms of childcare. The generous support of the sponsors of Goodwill across the United Kingdom, France and India helped Goodwill Children's Homes (GCH) face the challenges and extend a helping hand to children in need of care and protection. We thank all our sponsors and supporters in the United Kingdom, France, and India for pouring light on the lives of hundreds of children coming from distressed family environments in Tamil Nadu, India. ## OVERVIEW OF ACTIVITIES IN 2021-22 During the year under review, Goodwill Children’s Homes provided residential care and support to 192 children in all three residential homes. Thirty-eight youngsters are receiving support to continue one or other higher study courses in colleges or other institutions. The Tribal Outreach Programme (TORP) supported 297 children in a Community-Based Childcare format from the 25 odd tribal hamlets spread across the Lower Palani Hills region. In total, Goodwill directly supported 527 children during this period. New Admissions Due to the continued closure of schools because of the outbreak of the Covid-19 pandemic, there were only 28 applications seeking admission into our Children’s Homes. As there was uncertainty about when schools would be reopening, Goodwill Children's Homes did not admit any new children. during the academic year 2021-22. For the first time in the 48year history of Goodwill, there was no new intake during the year. ## REPORT FROM INDIA ## Residential Childcare During 2021-22, Goodwill Children’s Homes provided residential care and support to 192 children in its three children's homes located in the Dindigul district of Tamil Nadu. These homes are in three villages i.e., Thandigudi, Pattiveeranpatti and Sanarpatti. Our Thandigudi home accommodated 44 children during the year. Both boys and girls are living in this home. There were 17 boys and 27 girls living in the home during the year. The senior girls’ home at Pattiveeranpatti (PVP) accommodated 86 girls during the period of reporting. Girls from classes 6 to 12 live in the home. All of them study at NSVV Girls Higher Secondary School, a government-aided private school located near our Goodwill Home. Senior boys in the age group of 11 to 17 years, studying in classes 6 to 12, are living in our home at Sanarpatti. There were 62 boys in the home during the year. **----- Start of picture text -----**
HOME TOTAL BOYS GIRLS
Thandigudi 44 17 27
Pattiveeranpatti 86 - 86
Girls' Home
Sanarpatti Boys' 62 62 -
Home
Higher Education 38 16 22
TOTAL 230 95 135
**----- End of picture text -----**
## REPORT FROM INDIA Higher Education At the beginning of 2021-22, GCHCS has been supporting 45 youngsters to continue with higher education. We are glad to inform you that 18 youngsters completed different higher study courses by the end of August 2021. Most of the examinations that were scheduled from April to July 2021 were cancelled except for the final-year student exams. The final-year students wrote their examinations mostly online during July 2021 and completed their courses successfully. All our children in classes 10 and 12 have passed with good marks. Our secretary and the treasurer met the 12th-standard students on 27th July 2021 and discussed the possibilities of supporting their higher education. Goodwill admitted 12 youngsters into different higher education courses during the year and there are altogether 39 youngsters doing their higher study courses as of May 2022. Eleven youngsters will be completing their courses in July/August 2022. GCH expects to admit 10 more youngsters who have completed their final year in June 2022 into higher/vocational education courses. The highlight of the year will be the first engineer of Kallakinaru village. Soundrarajan completed his Engineering course in May 2022. He is the first engineer from this region and GCH is proud to have supported his education and for being instrumental in bringing about the first engineer of the Kallakinaru tribal village. Muthulakshmi completed her BSc degree in Chemistry and got a job offer in Chennai. GCH is waiting for employment-related information from all the 11 youngsters who are completing their courses in July/August 2022. ## REPORT FROM INDIA A Charitable Trust from the United Kingdom funded the expenses of the Goodwill youngsters doing higher educational courses. We wholeheartedly thank the trustees and supporters of the Trust for the valuable assistance provided to our young people to continue their higher education. Ten children in GCH have just completed their final school year at the end of the 2021-22 academic year. GCH hopes to support all these youngsters to continue one or other higher educational/vocational courses in the new academic year. Achievements All 10 children (6 girls & 4 boys) who wrote the final school examination (12th class) have passed and they are all looking out for higher education or vocational training courses. Keerthiga from PVP Girls' home scored 443 out of 600 and came first among the Goodwill children. All the 22 children (14 girls & 8 boys) in class ten have also passed their state-level Board examinations. Thulasi from PVP Home has scored 429 out of 500 marks and stands first amongst the Goodwill children. They will now select their area of studies like science, commerce, mathematics, or vocational education in their twoyear higher secondary course. Some of the 10th-class students might be joining industrial training or polytechnic courses. Nine girls from PVP Home received various prizes and merit certificates during the last School Annual Day celebrations of NSVV Girls Higher Secondary School at Pattiveeranpatti. Priyadharshini and her teammates Anisha and Keerthana won the volleyball match in the Block level inter-school competitions and received special recognition and a certificate. ## REPORT FROM INDIA Dharini and Suguna came first and second in the 200-meter race and got a prize and certificate. Pandiselvi secured first prize in the javelin competition. Five girls from our PVP home qualified to write the National Merit Scholarship examination and Raja Gowri has been selected for this merit scholarship in April 2022. She will be getting a stipend from class 11 until she completes her doctorate in any of the fields she prefers to study. Goodwill girl participates in National Games in New Delhi Veeralakshmi joined Goodwill when she started her 12th class in 2020. She is from a very poor family. Her father is a sick man, unable to work and the family is run with the meagre income earned by the mother. Veeralakshmi is doing her firstyear undergraduate course in Commerce at Bon Secours College of Arts and Sciences in Dindigul. She participated in the state-level handball competition at Periyar Maniyammai University in Thanjavur and her team won the state-level competition. Veeralakshmi and her team qualified to represent Tamil Nadu in the National level competitions held in New Delhi. She played for the Tamil Nadu team and the Tamil Nadu team secured the national title. Goodwill is proud of Veeralakshmi's success in the National level Handball competitions. Peace Education through Art Therapy at Goodwill Homes The Covid-19 pandemic rapidly swept across the world and produced a considerable degree of fear, worry and concern amongst people in the larger society. Many children and young people experience loneliness during the lockdowns as they ## REPORT FROM INDIA could not meet and chat with their friends, families, and peers. As lockdown measures began to ease, many children and young people have experienced worries and distress about their education and about returning to school. Peace Education is the process of acquiring values, knowledge, attitude, skills, and behaviours to live in harmony with oneself, others, and the natural environment. Art Therapy stimulates imagination and creativity, develops healthy copingup skills, and increases self-confidence. Three workshops were organised on weekends in April and May 2022 at Pattiveeranpatti, Thandigudi and Sanarpatti Goodwill Homes. The Keithan Sathya Trust at Ottanchatram funded the Art Therapy Workshops and these were organised by Dr L Raja and Dr R Kalpana from the Department of Lifelong Learning and Extension, Gandhigram Rural Institute (Deemed to be University), Gandhigram. Mrs Kalyani from Madurai was the facilitator for all three workshops. All the children at Goodwill Homes enjoyed these workshops by expressing their minds through drawing and colouring in. Community-Based Childcare (TORP Programme) Goodwill Children's Homes is working for the development of indigenous tribal communities living across the Lower Palani Hill areas in Tamil Nadu. The Tribal Outreach Programme (TORP) of Goodwill Children’s Homes covers 25 tribal villages. It has been implementing various schemes to improve the retention of children in remote tribal schools by addressing the factors that contribute to the poor state of education in this region. Lack of education is the main cause of the high levels of poverty in the region. ## REPORT FROM INDIA Incentives such as uniforms for children, school bags, sweaters and rain cover for the winter season help to encourage regular school attendance of children in schools. GCH supported 278 tribal children studying in 12 Government schools in the project area. Further, there are 12 children (1 boy and 11 girls) studying at other schools outside the TORP project area, and 7 other youngsters from the tribal communities in Higher Education who are all assisted in the programme. Altogether 297 children are supported in the community-based childcare programme of Goodwill Children’s Homes under the banner Tribal Outreach Programme (TORP). The focus of the GCH TORP is improving retention in remote tribal schools and promoting education amongst the tribal communities. It is a process of social change. It needs a long and sustained effort by all the stakeholders to realize this huge social change in a society that has been ignored for centuries. Though the efforts of GCH are simple and with limited financial and human resources, one could see a perceptible positive impact amongst the people of the indigenous tribal communities. Eye Camp for Tribal Villages Our Goodwill TORP programme conducted an Eye camp for the villagers of the TORP Programme area. A team of doctors from the Aravind Eye Hospital at Theni came to do the checkups. There were altogether 193 persons from the villages who had their eyes checked. The doctors identified 39 persons who required cataract surgery and they were all enrolled for free surgery at the Aravind Eye Hospital. ## REPORT FROM INDIA They also distributed free spectacles to 85 persons who had a problem with their eyes. It was a great success with so many persons attending the camp and as many as 125 people getting either free cataract surgery or free eyeglasses. Camp for Hearing Impaired GCH TORP organised a free Hearing Aid Camp along with NIEPMD (National Institute for Empowerment of Persons with Multiple Disabilities), Chennai and KC Patti Primary Health Centre on 15th February 2022. Villagers from the 25 nearby tribal hamlets utilized the opportunity to get free hearing aids after medical examinations by the team from NIEPMD. Seventy-eight persons (47 male and 30 female and one child) from the tribal villages were given a free hearing aid. Altogether 99 people came for the check-up and all of them were given free medicine and face masks. Employment Oriented Training Four youngsters from the tribal hamlets have been selected for employment cum training at Yamaha Motors Ltd, Chennai in 2019. They were placed in the Yamaha training academy at Chennai and Hosur. All four youngsters received a monthly stipend of Rs. 12,000/plus free boarding and accommodation. After completing their 3rd year of training, they are now employed by the Yamaha Motor Company with good salaries and perks. This laudable action has been facilitated by Gandhigram University through Dr L. Raja. We look forward to sending more youth from the tribal hamlets for employment-oriented training courses as a measure to alleviate poverty. ## REPORT FROM INDIA School Support Programme One of the major impacts of this project is the initiation of community organisations. The traditional leaders of the tribal communities have started talking about the issues that lead to children discontinuing school. They are taking efforts to organise people to address these issues collectively. The rate of school dropouts has vastly been contained. There is a significant 93 % retention of children in the tribal schools. The appointment of educated women from the local tribal hamlets as supplementary teachers in the Government schools has instilled confidence amongst the tribal children. They confidently meet the teacher whom they knew before and think they have a person who could understand them better. The number of long absentees from schools especially during the monsoon season has remarkably declined over the years. The provision of many useful sweaters and rain covers and the influence of the locally appointed supplementary teachers have made this change possible. Goodwill’s Tribal Outreach Programme (TORP) distributed uniforms, notebooks, and school bags to 278 children at various government schools, in and around the K.C. Patti area. After the long break from school, the children came to school with new expectations, and many were not interested in returning. Even parents were not interested in sending their children back to school which made it more difficult for staff to organise and motivate them. The new uniforms, notebooks and school bags helped persuade them to return to school. ## REPORT FROM INDIA ## Goodwill Primary School Goodwill Primary School is completing 28 years of service to the children by the end of the year 2022. The Silver Jubilee celebrations held in September 2019 brought together the old students from the school, Government officials and the supporters of GCH. Due to Covid-19, Goodwill has not admitted any new children for the last two years. There used to be a strength of about 100 students for most of these 48 years. There are 16 students in class 5, fifteen children in class 4 and another 13 children in Class 3. Impacted by the Covid-19 closures, Goodwill Primary school had only 44 children during the year in review. Five teachers including the Headmistress are teaching at the school. Extra care and practice were given to the slow learners as compared to their peers. Due to the 18-month-long break; students experienced quite a few learning difficulties. Teachers took extra classes for the slow learners. The teachers utilized some of their time to find simple ways of helping these slow learners to study more easily and simply. They set mock tests for the learners and gave them simple home assignments which were interesting and related to the lessons completed inside the classroom. Celebrations The 74th Independence Day was celebrated in all our children’s homes as the schools remained closed due to the second wave of Covid-19. Dipawali festival was celebrated in all our homes with sweets and the bursting of crackers on 4th November 2021. ## REPORT FROM INDIA We celebrated Christmas at all our children’s homes in December 2021. Pattiveeranpatti girls’ home and the Sanarpatti boys’ home celebrated Christmas with lots of cultural events on stage on the 11th and 18th of December, respectively. Christmas celebration at Thandigudi home was celebrated on 21st December. The nativity drama enacted by the children of the PVP home was one of the highlights of the celebrations. Christmas cakes and a sumptuous lunch were part of the celebration. All the members of GCHCS and the local supporters and wellwishers were invited to take part in these celebrations. Rev. John Higgins from Bethel Church in Dindigul and Rev. John from the Church of Word delivered Christmas messages at PVP Home. Rev. Jothinayagam and Rev. John Higgins delivered Christmas messages for the gathering at our home in Sanarpatti. Mrs Angeline Theodere, Head of the Department of English at the MVM Government College for Women, participated in the Christmas celebrations at our home in Thandigudi and delivered a Christmas message to the gathering. Mr Sundaram, our vice president attended Christmas celebrations along with Mr Karthikeyan and Mr Mayee, all members of GCHCS attended the celebrations at the Homes. Goodwill Alumni Goodwill Children’s Homes have cared for and supported more than 7000 needy children since its inception in 1974. We have also assisted hundreds of youngsters to pursue their higher/vocational education over the years. Most of these children have now grown up and pursued different ## REPORT FROM INDIA professions/occupations earning a decent income and settling in their life. There are about 250 who have come together as a group on social media. They have decided to raise funds from among themselves and from persons known to them to support the local fundraising efforts of GCH. Quite a few of the Alumni of Goodwill Children’s Homes regularly donated from the year 2019 and GCH is hopeful to organise them in future to support their Alma Mater. Local Fundraising Goodwill Children's Homes in India has started local fundraising to supplement the fundraising in the United Kingdom. We are in the process of identifying prospective donors. The members and the staff of GCH in India have started mobilising local donations by propagating the good work GCH has been doing for more than 45 years. GCHCS has started its fundraising in the United States of America through Mrs Sivapriya Mahesh. She is a relative of Mr Sundaram, our treasurer. She is working at Microsoft, USA. She has donated about Rs. 150,000 in the last two years. Our Field Coordinator has been in regular contact about fundraising possibilities involving the employees of Microsoft. October is the month of Giving for Microsoft. Whatever donation the employees are giving to a charity will be matched by Microsoft. Mrs Priya organised two events fundraising events during the Puja holidays. She has also mobilised seven child sponsorships. ## REPORT FROM INDIA GCHCS has so far received Rs. 1,025,000/- from fundraising efforts in the USA. We wholeheartedly thank Mrs Sivapriya Mahesh for helping the children of Goodwill, especially during this critical period. Mrs Elizabeth Victor has mobilized Rs 30,000/- as sponsorship support for Goodwill children. Our Treasurer has mobilized notebooks and educational material worth Rs. 15,000/- for our children at Thandigudi. He has also mobilized another Rs. 10,000/- from R. Balakrishnan from Kodalankadu. Our longtime supporter Dr Stephen D. Samuel has donated Rs. 20,000/- to GCHCS. There was a generous contribution to the Christmas celebration. We wholeheartedly thank the following donors for their kind donations to GCHCS. 1. Mr. Edward Pasunkili, (Rs, 10,000/-), 2. Rotary Club of King Town (Rs. 10,000/-), 3. Mr G. Vasu (Rs 10,000), 4. Karthikeyan, Goodwill Alumni, 5000), 5. Mr Ashok Kumar (Rs. 5,000), 6. Mr Xavier Britto (Rs. 5,000). 7. Mr Varadharajan (mutton for Biriyani). As a fundraising effort, our treasurer Mr Sundaram, the secretary, and the Field Coordinator met the school management of the PVP and Kosavapatti schools and pleaded with them to reduce the school fees. ## REPORT FROM INDIA They convinced the school management and the school fees were reduced by about Rs.3,00,000/- (2,24,000 at PVP and 750,00/- at Kosavapatti School). We thank them all for their effort in reducing the expenditure and for helping GCHCS in a big way. Conclusion Goodwill Children's Homes is very much committed to the best practices of childcare and protection. At this point, GCHCS heartily thank our funding partners, Goodwill Children’s Homes in the United Kingdom, and Goodwill France for their continued support in the true spirit of friendship and commitment to the cause of children in need. THE YEAR IN REVIEW ,4 S3 POATMWJ KODAK POAYAA400 T1 pY¥. (JODHILLCF41L_pnded by increasillg the nurnber of vlsts they make to Tamll Nadu to vislt Goodwlll Homes. At present at least two trustees make separate vi5hts each year. They use thls opportunlty to audlt the Implementatlon of GoDdwlll polldes and proTrdures, and also to spend tlme lzlklng to the young people In Goodwlll's care- findlng out thelr vlevts on life at Goodwlll. In addltlon, Indhldual TrLLStaes vlsli the field sites io improve their understanding of the work whlch belng done and the problems which must be overcune. Objectives and Activitles The Trustees, alms and oblectlves are revlewed at the Annual General Moettng, The Ilst illstlngulshes beiween a￿l￿ties11n Indla, whlch are drwen malnly by the needs and agplratlons of Its partner organlsations, and activit'ies In the Unitd Kingdom, whlch focus on the ralslng or fund5, communlcatlon wlth supporters, znd ensuring the integrity of fi'nancial and administrabve 3rrangements. In recent years the most Impartant Inltlatlve In India has been the consolidation of residential care for older children on a larye new site st Sènarpattl In Dlndlgul Dlstrlct of Tamll Nadu. The first phase of this canstructlon camprlsed iwo resldenual block5 far ￿y5 and a refeLtory. There Is now a need to focus on replaclng the Inadequaie accommodation for the older girls who are based in Paitweeranpatti. Communlcatton wlth supporters Is mzlntalned by a tvthctryearly Neb￿letter, and those supporters who sponsor Indlvldual chlldw rècefve addltlonal Infoimatlon directty from India. Recent hard work has ￿Ulted in a useful wthite (hitp'.Ilwww.goodwillhom*.org.ukn. In the Unlted Klngdam, the charily employs one AdMin￿tratOr who is based in an Offi￿ in Bristol. There 3re Small groups of supporters in various parts of the country who ralse money for the charity. DRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 The Trustees conflm that they have referred to the guidance contalned In the Charity Commlsslon's general guldance on publlc benefit when revlewlng the charity's aims and objectives and in planning future actNities. Financial Review The Charlty sets an annual budget, whlch Is based on the expected ￿Ctsrrent and ègreed tapital costs of the partner organlsauons In Indla. To fund that expendiluTe the charlty sets Income targets, which are based on past experien￿ of giving by supporters in the United Kingdom {tnuch of it in the form of long term sponsorships of individual children, specific facilitles, or outreach Villag￿1. Where there is need for c3pital surns above such regubr inccffle the Charity will apply to other grant making bodies or Issue an appeal to supporters.. during the financial year an appeal of th￿ klnd was made to existlng SUPFK)rters through the NeWs￿tter. The Charity has a Memorandum of Understanding with the French Supporters, Group and that group signed a complementary Memorandum of Understanding with the Tamil Nadu SocEty. k a Consequen￿ lullds from France which previously flowed through the UK tharity's accounts are now remitted dir8ctly to India. The Memoranda of Understanding Indude provlslon for mechanlsms to ensure that the iwo streams of fundlng are properly coodwill Childrens Hornes Charitsble SocEty in Tamil Nadu. Grants are made quarterty to cover runnlr co#s and special projects as detalled In the budgets ol the homes. Equal OpportunKties Statement Goodwlll Chlkjren's Homes Is committd to equal opportunit￿5 both In maklng grants to Its IndiBn partners and In Its operamon In the Unlted Kingdom. A5 an ewployer in the United Kingdom it aims to treat all workers and i>b Bpplicants equally without discrirninating on grounds of marital status, gender, sexuality, dlsability, age, colour, race, rellglon, natlonallty, or ethnlc orlgln. The pollLy covers recruliment, terrns and conditions, inductK)n, conduct al work, promotlon, and disaplinary and grievan￿ procedures.. 51mllaKly all employees and trustees have an obligatK)n not to discrirninate and to report incidents of d￿Crimination which rnay occur. By order of the Governlng Body 7q2< 2 Dr Dawd Neill {ChèlrFnan) GOODWILL CHILDRE INDEPENDENT EXAMINERS. REPORTTO THE TRUSTEES OF GOODVIILL CHILDREN'S HOMES FOR THE YEAR ENDED 31 MARCH 2022 I report to the charlty trustees on my examlnation of the accounts of the Char￿ for the year ended 31 March 2022 which are set out on pages 9 to 14. Responsibilities and basis of report As the charity's trustees you are responsible for the prepara￿on of the accounts In accordance wbth the requIrem￿ts of the Charities Act 2011 Cthe Att'l, I report In respect of my examlnatlon of the tharlty's accounts carrled out under sethon 145 of the Act and In carrylng out my examinab'on I have followed all the applicable Direckn'ons given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed rny exam5natlon. I Confl￿ that no material matters have come to my attention in connection wlth the eXamIna￿On giving me cause to believe that in any material respert.. l accounting records were not kept In re5￿ct of the charlty as requlred by sectlon 130 of the Att,. or 2 the accounts do not accord with those records- or 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out In the Charities (Accounts and Reports) Regulatlons 21K)8 other than any requlrement that the accounts give a 'twe and falr vlew, whlch Is not a matter consldered as part of an independent examination. I have no COn￿mS and have come across rK) Other matters in connection with the examination to whlch attention should be drawn In this report in order to enable a proper understandlng of the accounts to be reached. Radius House 51 aarendon Road Watfford Hertfordshlre WD17 IHP Simon Speller FCA Hillier Hopkins LLP thartered Accountants Date.. I,,1 GOODWELL CHILDREN'S HOMES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 Unrestrfcted Restrlcted Funds Funds 2022 2021 Notes INCOME FROM: Voluntary income: Donations 127,387 16,649 144,036 123,352 32,020 Legacles Other Income.. Government grants Investment income.. 6,563 Bank Interest 14 14 38 Total Income 127,401 16,649 144,050 161,973 EXPENDITURE ON: Ralsing funds Charitable activities 33,271 26,486 4,308 33,271 41,386 4,308 32,958 53,820 11,115 14,900 Governance costs Total Resources Expended 64,065 14,900 78,965 97,893 NET MOVEMENTS IN FUNDS 63,336 1,749 65,085 64,080 Balances brought foNard BALANCES CARRIED FORWARD 188,914 252,250 10,700 12,449 199,614 264,699 135,534 199,614 GOODWILL CH LD EN'S HO BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Notes FIXED ASSETS Tanglble assets 1&5 163 367 CURRENT ASSErs Debtors 1,496 265,867 267,363 4,023 198,379 202,402 Cash at bank and In hand CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR {2,827) (3,155) NET CURRENT ASSErs 2fA,536 264,699 199,247 199,614 NET ASSETS FUNDS Restricted funds 12,449 10,700 Unrestrlcted FLJnds 252,250 188,914 264 699 199,614 Approved by the Trustees on nd signed on their behalf by: Dr David Neill- Chairman 14¥2L GOO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I ACCOUNTING POLICIES Basls of preparatlon The financial statements have been prepared under the hlstoric31 cost conventlon with Items recognlsed at (￿t or transaction value unless othetwlse stated In the relevant notes to these accounts. The finalldal statements have been prepared In accordance w￿h the Statement of Recommended Prathce: Accountlng and Reporting by Ch8rfties preparfng their accounts in a￿ordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 {issued in Ortober 2019) and Financlal Reporting Standard applicable In the Unlted Kingdom and Republic of Ireland (FRS 102) and Charlties Art 2011. Goodwlll Chlldren's Homes con$t￿uteS a public benefit entity a5 defined by FRS 102. Fund accountlng General funds are unrestritted funds whlch are avallable for use at the dlscredon of the Trustees In furtheran￿ of the general objectlves of the Charity and whlch have not been deslgnated for other purposes. Restrirted funds are funds which are to be used in accordan￿ with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raSslng and admin15tering such funds are charged against the speclfic fund. The only restricted funds relate to the Tamil Nadu Tools Appeal. Income and expenditure Income, which is mainly covenants, donations and sponsorshipsi is accounted for when received except for interest re￿1vable which is accounted for on an accruals basls. Expendlture Is accounted for (x) an accruals basis. Income tax is recoverable from HMRC under Gift Aid, and is accounted fi)r on an accruals basls. Legacies Legacie5 are credited on re￿Ipt to the relevant fund as Indicated by the w￿he5 of the testator. Where no such wishes have been expressed the receipts are credited to unrestricted funds. Donations Donations re￿iVed in response to appeals for speafic projects are credited to the relevant restrlcted funds. Grants Grant income Is èccounted for In accordance wtth the terms of the grant. Government Grants Grants are accounted under the accruals m(Kiel as permltted by FRS 102. Grnllts of a revenue nature are recognised In the Statement of Flnanclal Ath￿￿es the same pericKI as the related expenditure. Resources Expended All expenditure Is accounted for on an accruals b8sis and has been all(tated to the spedfic proiett to which they relate. Where costs cannot be directly attributed to a particular headingi they have been allocated on a basis consistent with the use of the resource. Fundraising costs are incurred in seeking voluntary contributions. Governan￿ costs are those Incurred in connection with administration of the charity and Complian￿ with constitutional and statutory requirements. Depreciation Depreciatlon is provided ?t a ￿te to write off the cost of fixed assets over thelr effectlve worklng Ilves, Hen￿, computer equlpment and software Is depreciated on a straight-llne basss over three years. Taxation The Charity's surpluses are derived from, and are applied towards, the Maintenan￿ of Charitab￿ aCti￿ltieS and as such are not subject to taxation. Allocation of costs Costs are allocated to the speciflc project to whlth they ￿late. Where Costs cannot be dbrectly attrlbuted to a partlcular heading, they have IRen alk)cated on a basis conslstent wlth the use of the resource. io GOODWILL CHILD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 2. INCOME RECEIVED Durlng the year, £16,64912021.' £13,255) of donation income was to restrirted funds. The government income of £Nil12021.' £6,563) relates to the Coronavirus Job Retention Scheme. 3. ANALYSIS OF TOTAL RESOURCES EXPENDED It has been assumed that 100 per cent of the cost of the Administrator's salary and adminlstrab.on Offi￿ costs are attributable to the 'costs of raising fund5" staff Costs Other costs Total 2022 Total 2021 Raising Funds Costs ofoener3ting voluntary income Admlnistrator's Salary Administration Office costs 24,660 24,660 24,188 Charitable acbvities Grnnts provided for educatlon, runnlng costs , induding grants for Tribal Out Reach Prograrnme (Note) Grants provided for special projects 41,386 41,386 53,820 The above includes: Charitsble attivities from restricted fvnds 14,900 4,440 Governance costs Independent Examiner's Fees -current year Trust expenses Trustees, expenses Legal and professional fees 2,535 1,773 2,535 L,773 2,286 1,647 7,182 11,115 4,308 Grants For the period under review the Charity has made grants to assist Goodwill Children's Charitable Society in Tamil Nadu. Grants have been made during the year to cover running costs and special projects as detailed in the budgets of the homes. Whilst there is no legal or constructive obligation on the trustees to provide finandal support In ihe future and they retsln the option to discontinue such payments should drcumstances iequlre, the trustees do in fact intend to contlnue to provlde grants for Tamll Nadu for the fo￿Seeable future. li NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 4. STAFF COSTS 2022 2021 Salaries Employers pension costs 23,000 22,500 The average number of employees was I12021- 11 No empFoyee earned £60,￿0 per annum or more. During the year, Trustees were reimbursed no expenses (2021.. NII). Durlng the year, no Trustees received any benefts in kind {2021'. NSI). During the year, no Trustees received any remuneration (2021: Nil). S. TANGIBLE ASSETS 2022 Equipment 2021 Equipment Opening cost Additions Disposals 6,864 aosing cost Opening Depreciatk)n Charge for the year Disposals 6,497 204 6,293 204 Closing Depreciation 6,701 6,497 aosing Net Book Value 163 367 6. DEBTORS 2022 2021 Income tax recoverable Other debtors Prepayments L,496 4,023 7. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Other creditors and accruals Other tsxes and soaal security costs 2,827 2,266 889 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 8. RESTRICTED FUNDS other Total Opening balarbce New funds Resources expended 10,700 16,649 {14,9001 10,700 16,649 (14,900) C1051Ng balan The openlng balance represents funds for Higher Education (£IO,(X)01, a computer & projertor for primary school {£500) (continued to be carried foThvard) and a washing machine1£2001 (continued to be carried fonward). New funds mlsed relate to a further donation recelved for Higher Education (£IO,0001 (continued to be carrled forward), covid appeal (£2,340), funds raised for Summer appeal (£2,560) and funds raised for winter appeal (£1,749) (continued to be fdrried forward). Funds expended include funds for Higher Education (£10,000), covid appeal {£2,3401 and funds rni*d for Summer appeal1£2,560)- g. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2022 Total Funds 2021 Total Funds Unrestricted RèstrÉcted Funds Funds Tangible fixed assets Debt0￿ and prepayments Cash at bank and in hand Credltors due Sn one year 163 1,496 253,418 (2,8271 163 1,496 265,867 (2,827) 367 4,023 198,379 (3.155) 12,449 Net assets at 31st Narth 2022 252,250 12,449 264,699 199,614 13 Charity Reglstratlon No: 270403 GOODWILL CHILDREN'S HOMES REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2022 HillierHopkins Charity Registration No. 270403 GOODWILL CHILDREN'S HOMES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 GOODWILL CHILDREN'S HOMES ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 Contents Pages Legal and administrative information Chairman's statement Treasurer's statement Report of the Trustees Independent Examiner's Report Statement of financial activitie5 Balan￿ sheet Notes to the accounts 10-13 LEGAL AND ADMINWRATIVE INFORMATIQN FOR THE YEAR EfiDE0 31 MARCH 2022 Cha¥lty name: G￿dwIll (hildren's Homes Charlty reglstrafjon ￿uMber. 270403 Reglstered Offt￿.. 2B WhitefThars Lewins Mead .BSI 2NT Trustees: Dr David Neill Elaine Clark Ed Lang Mary Thorne RKhard Fenwick Katie FenwKk Deepti Sandur Harsha V Shankarananaryana Ichairfflanl (Vi(e- Chalrl (Treasurer) Administrator Theresa van der Men¥e 28 Whltefrlars Lewlns Mead Bristol 851 2NT Accountants Hillier HDpkins LLP Radius House 51 aa￿ndon Road Watford Herts WD17 IHP Banks HSBC 18 Lond¢n Streel ￿D￿lch Norfolk NR2 ILG Bank of Ireland 78181 Clanbrassil Street Dundalk County Louth Irish Republic Solltitors Mills & Reeve Francis House 3-7 Redwe11 Street Nofwith Norfdk NR2 4JJ GOODWILL HO ES CHAIRMAN'S STATEMENT FOR THE YEAR eNDED 31 MARCH 2022 The Covid pandemic necessltèted an evaluation of the role of GotKlwlll in Tamll Nadu. We are a small charity arml so able to be receptive to Ihe needs of the communities we are trylng to support. It was obvious during the pandemic that it made sense lo move as many chlldren ￿ posslble out of the homes to supportive environments wIth￿￿ their origlnal communibe5 and look aftei them there. We were abte to provide medical ca￿, health advlce and basic schooling- and to 5UPPOrt'catch up, initiatives. The success of these programmes has encouraged us to work with our partner5 In India to r&exarnine our strategy.. what are the 5pecifK needs ol the young people we aTe trying to help and what is the b￿t way to addiess those needs? This ha5 led to increased support for outreach programmes and, as a consequence, fewer children have been admitted back into our homes. The current situation makes fundraising challenging and we are keen to ensure that we have an approprlate and up to dale vision for the charity which allows us lo maximlse the use ol our resources to genulndy irnpact on the live5 of yotsng people in tribal communlties. It is imperative that we continue to tnanage our resources with great care to ensure that we can contin(Je our work now and in the ILJture. This is a key focus ol the trustees. Thank you to our fvnders and sUPPOrters whose vital support kept us golng. and to all our volunteers, the rrustees and staff in the UK and India for your commltment to maklng a dIfferen￿. I know that whatever the future brlngs, together we wlll be there for the chlldren need u Together wlth the rest of the Trustees, l am committed to ensurlng that th15 good work continues. G¢y)dwlll Is a famlly,. by working together we wlll ensure a brtghter future for all destltute childrèn in Tamll Nadu. We wlll keep striving lor positive change. We are always so very grateful for the astonishing kindness and generosity of the British public, who share our passlon to change young lives for the better and bring happlness to children. Life is currently very tough lor those already facing disadvantage5, but with your continued support, we wlll help these childrerl and young people through these challenging tyme& Dr David Neill Chairman Date GOODW LL CHILDREN'S HOMES TREASURER'S STATEMENT FOR THEYEAK ENDED 31 MARCH 2022 Thls ha5 continued to be a challenglng year for the charlty tKist pandemlc. Despite prdcbcal difflculbes to fundraise, our supporters continued to be deeply invested In the actiwties of our charity. The key hlghllghts of the flnanclal ￿rforman￿ of the charty were as follows.. Total Income for the year was lower thls year, £144,050 (pwious year £161,973).. donatlons £144,036 (previous yvdr £123,352), legacles £Nil (prevlous year £32,020) and Bank Inte￿5t £14 (previous year £381. Durfng the year we did not receive any (prevlous year £6,563) government grant on account of the furlough scheme. Durlng the year, the charlty has been re-strategising ￿ vislon wth our partner Sodety in South and has a result the grants totalling £41,386 have been lower In the current year (prevlous year £53,820), malnly to support the runnlng costs of the Homes durlng the pandemlc and grants for the Tribal Outreath Programtne in Tarnll Ngdu as well (this also Sncluded £1,285 for personal gifts Iprevlous y￿r £965) for vldtor expenses and personal glfts remltted to Indla). The ¢0* of the UK Admlnistration offlce at £33,27115 hlgher than the prevlous year (£32,958) and represent 23% of Income [pr￿￿ou5 year 20%), sllghtly hlgher than our target io malntaln these to 20%. These costs Include Insurance, offlce rental charges and other costs related to fundraising activities. PrO￿d￿ng efficient and effective adminlstTrtion continues to be our prlorlty, especlally durtng current challenges pD5t COVID-19, to maintaln our supporter ba* In order to Increase the donations and grants In the future. The re*rves at the end of the year now strdnd at £264,699 (prevlous year £199,614). The reserv& posltlon Is contlnually kei under review to ensure sufficiency lo support the Indian operations. These accounts have been drawn up In accordance wlth the Statement of Recommended Pract1￿ (SORP)"Accountlng and Repo￿lig by Charltles" revised In 2019. Deeptt Sandur Treasurer Date 29 ￿lL GOODWILL CHILDREN'S HOMES REPOEIT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 strurture Governance and Management The Charlty was founded In 1975 and adopted Its current Rules on October ISL, 1994. Xt Is reglstered wlth the Charlty Comtni55ion for England and wal￿ to which it 5ubtnits accounts on an annual ba515. The Rules establish the objects ol the charlty as being-the relief of 5Joverty amongst chlldren any part of the world. and llvlthout prejudice to the generallty of the foregolng . to gNe effect to the satne by provldlng fSnanclal support to Goodwlll Chlldren's Homes Char￿ab￿ Soclety reglstered In Tamll Nadu, South Indla-. Currently, thls organlsatlon Is responslble for 265 chlldren In resEdenUal homes, trade tralnlng actlviues (15 older youngsiers), an outreach progTrmtne that supports about 203 ChI￿ren In 27 trlbal vlllages In the Palani Hllls vla the Trlbal Outreach Project and 43 students being supported through higher education. The Rules pro￿de for a Trustee b￿/ of not more than twe5ve rnembers and requlre the appolntment of a Chalrman, a Vltrthalrman, Treasurer 3nd 3 Secretary by the Annual General Meeyng to be held In September of each year. Trustees seek to fill vacanues from the charlty's 8%￿tIllg supporter base taking into account the skills, exp&rientt and personal qualitES needed to rnaintain the balance of the Trustee body. An audit of thc skills and experience of existing Trustees has allowed a focussed search for additional Trustees to add to the expertlse avallable on the Truste& ￿dy. Once a potenual Trustee has been Identlfied the person 15 approached, dIscU￿k)n5 tske pla￿, a short currlculum ￿tse Is reqvested, and iwo referees are cO￿ulted. The ￿rsOn may attend one OT two ffleetlngs as a guest. If all sldes are happy after these prellminarles th8 new Trustee will be rK)minated and appointed at the Annual General Meeting. Where a newly appolnled Trustee has not vlslted the Indlan locatlor6, a vSslt Is facilltated If other cIrcumstan￿S allow. I decwors on policy matters are made at Trustee meetings {currentty three mee￿ng5 per annuml tvt speclfic decislons may ￿ delegated to Offs￿rs 11 the matter cannot be defe￿d to the next meeting. The Rules also pravlde for an EXecUt￿e Commlttee to make declslons 11 ne￿SSary, reportlng Its declslons to the next meetlng Df the Trustees. The dellvery of care to chlldren Is entlrely entrusted to partner organisations in South India (currently one major parthEr a5 specified In the Rules and one lesser partner). The reEatIonshi￿ are specified in the short Memorzndum of Understandlng. These oryanlsalons are responslble under Jndlan law for the care ol children, execution of programmes, ownershlp, and malntenance of, and empbyment of staff. In the past, the maln channel of communication with these partners has been through a Flekl Consultant etnployed by the CharSty, who has reported in writing to all meetings of the Trustees arKI spertt approxirnately six months each year in Indla. In Ilght of the financial clrcumstances, the Field Consultant is no longer employed and thTS role is now partlalTy over5eell by Trustees. rnonltorlng more closely and receiving better commun1catK)n from the Indian Comrnlttee. Much of the re￿nt focus of the UK Trustees has been on audltlng pollcies and ensurlng that they reflect recent leg￿lat￿oN and are fit for purpose, A blg emphasls has been put Into examlnlng the pollcy on Safeguarding the young ￿ople In our care and eiisuring that working practise5 in Indvd reflect our expectatKins of what15 approprlate. The ImplicatK)ns or the recent GDPR legisktion are being incorporated into our Dats Protection polioj. In the absence of a field Consultant, the trustees have reSEK>nded by increasillg the nurnber of vlsts they make to Tamll Nadu to vislt Goodwlll Homes. At present at least two trustees make separate vi5hts each year. They use thls opportunlty to audlt the Implementatlon of GoDdwlll polldes and proTrdures, and also to spend tlme lzlklng to the young people In Goodwlll's care- findlng out thelr vlevts on life at Goodwlll. In addltlon, Indhldual TrLLStaes vlsli the field sites io improve their understanding of the work whlch belng done and the problems which must be overcune. Objectives and Activitles The Trustees, alms and oblectlves are revlewed at the Annual General Moettng, The Ilst illstlngulshes beiween a￿l￿ties11n Indla, whlch are drwen malnly by the needs and agplratlons of Its partner organlsations, and activit'ies In the Unitd Kingdom, whlch focus on the ralslng or fund5, communlcatlon wlth supporters, znd ensuring the integrity of fi'nancial and administrabve 3rrangements. In recent years the most Impartant Inltlatlve In India has been the consolidation of residential care for older children on a larye new site st Sènarpattl In Dlndlgul Dlstrlct of Tamll Nadu. The first phase of this canstructlon camprlsed iwo resldenual block5 far ￿y5 and a refeLtory. There Is now a need to focus on replaclng the Inadequaie accommodation for the older girls who are based in Paitweeranpatti. Communlcatton wlth supporters Is mzlntalned by a tvthctryearly Neb￿letter, and those supporters who sponsor Indlvldual chlldw rècefve addltlonal Infoimatlon directty from India. Recent hard work has ￿Ulted in a useful wthite (hitp'.Ilwww.goodwillhom*.org.ukn. In the Unlted Klngdam, the charily employs one AdMin￿tratOr who is based in an Offi￿ in Bristol. There 3re Small groups of supporters in various parts of the country who ralse money for the charity. DRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 The Trustees conflm that they have referred to the guidance contalned In the Charity Commlsslon's general guldance on publlc benefit when revlewlng the charity's aims and objectives and in planning future actNities. Financial Review The Charlty sets an annual budget, whlch Is based on the expected ￿Ctsrrent and ègreed tapital costs of the partner organlsauons In Indla. To fund that expendiluTe the charlty sets Income targets, which are based on past experien￿ of giving by supporters in the United Kingdom {tnuch of it in the form of long term sponsorships of individual children, specific facilitles, or outreach Villag￿1. Where there is need for c3pital surns above such regubr inccffle the Charity will apply to other grant making bodies or Issue an appeal to supporters.. during the financial year an appeal of th￿ klnd was made to existlng SUPFK)rters through the NeWs￿tter. The Charity has a Memorandum of Understanding with the French Supporters, Group and that group signed a complementary Memorandum of Understanding with the Tamil Nadu SocEty. k a Consequen￿ lullds from France which previously flowed through the UK tharity's accounts are now remitted dir8ctly to India. The Memoranda of Understanding Indude provlslon for mechanlsms to ensure that the iwo streams of fundlng are properly coodwill Childrens Hornes Charitsble SocEty in Tamil Nadu. Grants are made quarterty to cover runnlr co#s and special projects as detalled In the budgets ol the homes. Equal OpportunKties Statement Goodwlll Chlkjren's Homes Is committd to equal opportunit￿5 both In maklng grants to Its IndiBn partners and In Its operamon In the Unlted Kingdom. A5 an ewployer in the United Kingdom it aims to treat all workers and i>b Bpplicants equally without discrirninating on grounds of marital status, gender, sexuality, dlsability, age, colour, race, rellglon, natlonallty, or ethnlc orlgln. The pollLy covers recruliment, terrns and conditions, inductK)n, conduct al work, promotlon, and disaplinary and grievan￿ procedures.. 51mllaKly all employees and trustees have an obligatK)n not to discrirninate and to report incidents of d￿Crimination which rnay occur. By order of the Governlng Body 7q2< 2 Dr Dawd Neill {ChèlrFnan) GOODWILL CHILDRE INDEPENDENT EXAMINERS. REPORTTO THE TRUSTEES OF GOODVIILL CHILDREN'S HOMES FOR THE YEAR ENDED 31 MARCH 2022 I report to the charlty trustees on my examlnation of the accounts of the Char￿ for the year ended 31 March 2022 which are set out on pages 9 to 14. Responsibilities and basis of report As the charity's trustees you are responsible for the prepara￿on of the accounts In accordance wbth the requIrem￿ts of the Charities Act 2011 Cthe Att'l, I report In respect of my examlnatlon of the tharlty's accounts carrled out under sethon 145 of the Act and In carrylng out my examinab'on I have followed all the applicable Direckn'ons given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed rny exam5natlon. I Confl￿ that no material matters have come to my attention in connection wlth the eXamIna￿On giving me cause to believe that in any material respert.. l accounting records were not kept In re5￿ct of the charlty as requlred by sectlon 130 of the Att,. or 2 the accounts do not accord with those records- or 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out In the Charities (Accounts and Reports) Regulatlons 21K)8 other than any requlrement that the accounts give a 'twe and falr vlew, whlch Is not a matter consldered as part of an independent examination. I have no COn￿mS and have come across rK) Other matters in connection with the examination to whlch attention should be drawn In this report in order to enable a proper understandlng of the accounts to be reached. Radius House 51 aarendon Road Watfford Hertfordshlre WD17 IHP Simon Speller FCA Hillier Hopkins LLP thartered Accountants Date.. I,,1 GOODWELL CHILDREN'S HOMES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 Unrestrfcted Restrlcted Funds Funds 2022 2021 Notes INCOME FROM: Voluntary income: Donations 127,387 16,649 144,036 123,352 32,020 Legacles Other Income.. Government grants Investment income.. 6,563 Bank Interest 14 14 38 Total Income 127,401 16,649 144,050 161,973 EXPENDITURE ON: Ralsing funds Charitable activities 33,271 26,486 4,308 33,271 41,386 4,308 32,958 53,820 11,115 14,900 Governance costs Total Resources Expended 64,065 14,900 78,965 97,893 NET MOVEMENTS IN FUNDS 63,336 1,749 65,085 64,080 Balances brought foNard BALANCES CARRIED FORWARD 188,914 252,250 10,700 12,449 199,614 264,699 135,534 199,614 GOODWILL CH LD EN'S HO BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Notes FIXED ASSETS Tanglble assets 1&5 163 367 CURRENT ASSErs Debtors 1,496 265,867 267,363 4,023 198,379 202,402 Cash at bank and In hand CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR {2,827) (3,155) NET CURRENT ASSErs 2fA,536 264,699 199,247 199,614 NET ASSETS FUNDS Restricted funds 12,449 10,700 Unrestrlcted FLJnds 252,250 188,914 264 699 199,614 Approved by the Trustees on nd signed on their behalf by: Dr David Neill- Chairman 14¥2L GOO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I ACCOUNTING POLICIES Basls of preparatlon The financial statements have been prepared under the hlstoric31 cost conventlon with Items recognlsed at (￿t or transaction value unless othetwlse stated In the relevant notes to these accounts. The finalldal statements have been prepared In accordance w￿h the Statement of Recommended Prathce: Accountlng and Reporting by Ch8rfties preparfng their accounts in a￿ordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 {issued in Ortober 2019) and Financlal Reporting Standard applicable In the Unlted Kingdom and Republic of Ireland (FRS 102) and Charlties Art 2011. Goodwlll Chlldren's Homes con$t￿uteS a public benefit entity a5 defined by FRS 102. Fund accountlng General funds are unrestritted funds whlch are avallable for use at the dlscredon of the Trustees In furtheran￿ of the general objectlves of the Charity and whlch have not been deslgnated for other purposes. Restrirted funds are funds which are to be used in accordan￿ with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raSslng and admin15tering such funds are charged against the speclfic fund. The only restricted funds relate to the Tamil Nadu Tools Appeal. Income and expenditure Income, which is mainly covenants, donations and sponsorshipsi is accounted for when received except for interest re￿1vable which is accounted for on an accruals basls. Expendlture Is accounted for (x) an accruals basis. Income tax is recoverable from HMRC under Gift Aid, and is accounted fi)r on an accruals basls. Legacies Legacie5 are credited on re￿Ipt to the relevant fund as Indicated by the w￿he5 of the testator. Where no such wishes have been expressed the receipts are credited to unrestricted funds. Donations Donations re￿iVed in response to appeals for speafic projects are credited to the relevant restrlcted funds. Grants Grant income Is èccounted for In accordance wtth the terms of the grant. Government Grants Grants are accounted under the accruals m(Kiel as permltted by FRS 102. Grnllts of a revenue nature are recognised In the Statement of Flnanclal Ath￿￿es the same pericKI as the related expenditure. Resources Expended All expenditure Is accounted for on an accruals b8sis and has been all(tated to the spedfic proiett to which they relate. Where costs cannot be directly attributed to a particular headingi they have been allocated on a basis consistent with the use of the resource. Fundraising costs are incurred in seeking voluntary contributions. Governan￿ costs are those Incurred in connection with administration of the charity and Complian￿ with constitutional and statutory requirements. Depreciation Depreciatlon is provided ?t a ￿te to write off the cost of fixed assets over thelr effectlve worklng Ilves, Hen￿, computer equlpment and software Is depreciated on a straight-llne basss over three years. Taxation The Charity's surpluses are derived from, and are applied towards, the Maintenan￿ of Charitab￿ aCti￿ltieS and as such are not subject to taxation. Allocation of costs Costs are allocated to the speciflc project to whlth they ￿late. Where Costs cannot be dbrectly attrlbuted to a partlcular heading, they have IRen alk)cated on a basis conslstent wlth the use of the resource. io GOODWILL CHILD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 2. INCOME RECEIVED Durlng the year, £16,64912021.' £13,255) of donation income was to restrirted funds. The government income of £Nil12021.' £6,563) relates to the Coronavirus Job Retention Scheme. 3. ANALYSIS OF TOTAL RESOURCES EXPENDED It has been assumed that 100 per cent of the cost of the Administrator's salary and adminlstrab.on Offi￿ costs are attributable to the 'costs of raising fund5" staff Costs Other costs Total 2022 Total 2021 Raising Funds Costs ofoener3ting voluntary income Admlnistrator's Salary Administration Office costs 24,660 24,660 24,188 Charitable acbvities Grnnts provided for educatlon, runnlng costs , induding grants for Tribal Out Reach Prograrnme (Note) Grants provided for special projects 41,386 41,386 53,820 The above includes: Charitsble attivities from restricted fvnds 14,900 4,440 Governance costs Independent Examiner's Fees -current year Trust expenses Trustees, expenses Legal and professional fees 2,535 1,773 2,535 L,773 2,286 1,647 7,182 11,115 4,308 Grants For the period under review the Charity has made grants to assist Goodwill Children's Charitable Society in Tamil Nadu. Grants have been made during the year to cover running costs and special projects as detailed in the budgets of the homes. Whilst there is no legal or constructive obligation on the trustees to provide finandal support In ihe future and they retsln the option to discontinue such payments should drcumstances iequlre, the trustees do in fact intend to contlnue to provlde grants for Tamll Nadu for the fo￿Seeable future. li NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 4. STAFF COSTS 2022 2021 Salaries Employers pension costs 23,000 22,500 The average number of employees was I12021- 11 No empFoyee earned £60,￿0 per annum or more. During the year, Trustees were reimbursed no expenses (2021.. NII). Durlng the year, no Trustees received any benefts in kind {2021'. NSI). During the year, no Trustees received any remuneration (2021: Nil). S. TANGIBLE ASSETS 2022 Equipment 2021 Equipment Opening cost Additions Disposals 6,864 aosing cost Opening Depreciatk)n Charge for the year Disposals 6,497 204 6,293 204 Closing Depreciation 6,701 6,497 aosing Net Book Value 163 367 6. DEBTORS 2022 2021 Income tax recoverable Other debtors Prepayments L,496 4,023 7. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Other creditors and accruals Other tsxes and soaal security costs 2,827 2,266 889 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 8. RESTRICTED FUNDS other Total Opening balarbce New funds Resources expended 10,700 16,649 {14,9001 10,700 16,649 (14,900) C1051Ng balan The openlng balance represents funds for Higher Education (£IO,(X)01, a computer & projertor for primary school {£500) (continued to be carried foThvard) and a washing machine1£2001 (continued to be carried fonward). New funds mlsed relate to a further donation recelved for Higher Education (£IO,0001 (continued to be carrled forward), covid appeal (£2,340), funds raised for Summer appeal (£2,560) and funds raised for winter appeal (£1,749) (continued to be fdrried forward). Funds expended include funds for Higher Education (£10,000), covid appeal {£2,3401 and funds rni*d for Summer appeal1£2,560)- g. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2022 Total Funds 2021 Total Funds Unrestricted RèstrÉcted Funds Funds Tangible fixed assets Debt0￿ and prepayments Cash at bank and in hand Credltors due Sn one year 163 1,496 253,418 (2,8271 163 1,496 265,867 (2,827) 367 4,023 198,379 (3.155) 12,449 Net assets at 31st Narth 2022 252,250 12,449 264,699 199,614 13