WYE and BROOK INDIA TRUST (Registered Charity No 288217) Report and Accounts year ended 31 December 2021 ## **THE WYE AND BROOK INDIA TRUST** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ADDRESS FOR CORRESPONDENCE 28 Oxenturn Road Wye Ashford Kent TN25 5BE GOVERNING DOCUMENT Declaration of Trust dated 9 November 1983 as amended by resolution March 2014 CHARITY REGISTRATION NUMBER 288217 TRUSTEES RESPONSIBLE FOR Mr Nicolas Bolt (resigned 25 March 2021) MANAGING THE CHARITY Mrs Wendy Callaghan Mrs Rosie Clifford Mr Howard Critchley Rev Linda Cross Dr Alison Poole (Treasurer) Prof Nigel Poole (Chair) Mr Vaughan Redfern Prof Cally Roper Prof Nicholas Russell (Vice-Chair) INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal & Administrative Details Pages 2-6 Trustees' Report Page 7 Independent Examiner's Report Page 8 Receipts and Payments Account Page 9 Statement of Assets & Liabilities Page 10 Notes to the Accounts Page 1 गरीब लोगों के मदद - helping the poorest of the poor Trustees Annual Report 2021 ............................................................................................................................ 3 Reference and administrative information ..................................................................................................... 3 Introduction .................................................................................................................................................... 3 Objectives and activities for the public benefit .............................................................................................. 4 Governance and management ...................................................................................................................... 4 Financial controls ...................................................................................................................................... 5 Risk management ..................................................................................................................................... 5 Safeguarding and data protection ............................................................................................................. 5 Achievements and performance ................................................................................................................... 5 COVID-19 ...................................................................................................................................................... 6 Independent examination .............................................................................................................................. 6 Page 2 गरीब लोगों के मदद - helping the poorest of the poor ## **Trustees Annual Report 2021** ## **Reference and administrative information** Trustees: As on page 1 Non-voting Members Mr Ewan Michie (re-invited 08 July) Ms Chloë Baxter (invited 08 July) Contact: Prof Nigel Poole 28 Oxenturn Road, Wye, Kent TN25 5BE Email: wandbit@aol.com Website: www.wandbit.org Bankers: Lloyds Bank Independent examiner: Stewardship Services (UKET) Limited 1 Lamb's Passage London EC1Y 8AB ## **Introduction** The trustees of the Wye and Brook India Trust present their annual report and accounts for the year ended 31 December 2021 and confirm that they comply with the requirements of the Charities Act 1993, as amended by the Charities Act 2006, and the trust deed dated 9 November 1983, as amended by resolution of the trustees on 28 March 2014 using the limited powers given under the statutory power of s280 of the Charities Act 2011. The Wye and Brook India Trust is a registered charity, number 288217, registered under a declaration of trust dated 9 November 1983, amended 28 March 2014. The Trust was founded in 1978 after the first of many visits to India by the late Canon David Marriott while he was Vicar of the Parishes of Wye and Brook in Kent. All trustees give of their time freely and receive no remuneration. Here we report activities, income and expenditure for the year 2021, noting that: - all income was raised from the public - in addition to the UK, the charity operated in India, which is the only other country where expenditure was made, and carried out its purposes by making grants to support schools which educate children in the poorer parts of East Delhi - overseas expenditure was made by online payments using the regulated banking system, expenditure for which there are monitoring controls in the UK and in India - during 2021 the charity responded to the introduction by the Government of India of new banking arrangements and regulations for the receipt of foreign funds, viz the Financial Contribution (Regulation) Act 2010, updated through the Financial Contribution (Regulation) Amendment Act 2020 on 29 September 2020, which mandated the use of the State Bank of India, Delhi Page 3 गरीब लोगों के मदद - helping the poorest of the poor - the charity did not receive income from contracts or grants from central government or a local authority - • the charity does not work with a professional fundraiser or commercial participator - the charity received a total of £300 from outside of the UK, the source being 2 individuals resident in New Zealand and Switzerland - the charity does not have a trading subsidiary - no trustees received remuneration and benefits - • the charity has no employees - there were no serious incidents to report to the Charity Commission - in addition to financial reports, risk management and safeguarding are standard items on the agendas of meetings of trustees. ## **Objectives and activities for the public benefit** This is a report of the activities undertaken in 2021 by the Trust to further its charitable purpose for the public benefit, which is solely for raising and transferring money to support the education of children of the poor and disadvantaged people of Delhi, India, and those parts adjoining or adjacent to Delhi. The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and transfer of funds for the year. The Trust channels money to support the education of children provided by schools in Delhi run by the Christian Foundation of the Delhi Brotherhood Society (‘the Brotherhood’). The two main schools are in the slum districts of Seemapuri and Shahid Nagar on the eastern outskirts of the city, and educate both boys and girls, from about 5 to 18 years of age, without regard to their religious affiliation. St John’s Vocational College offers training to students with primary education from the age of 14 years. The Brotherhood also provide informal education during afternoon sessions at Shahid Nagar for children who were not admitted to school at the right age or who have discontinued, focusing on literacy and arithmetic, and educational events like games, and competitions in writing and recitation. Since its inception the Trust has remitted to Delhi more than £660,000. Donors to the Trust include churches as well as individuals, many of whom have an historical connection with the Brotherhood. Some individual and corporate donors choose to sponsor children who are selected by the Brotherhood according to need. Such sponsors are informed that an annual gift of ‘£9 per month or about £100 covers the cost of uniform, books and school fees for one child for one year’. The trustees run one regular fundraising activity, an annual coffee morning in May at the Church of St Gregory and St Martin at Wye, Kent, plus other occasional initiatives. On occasion, to minimise bank charges, the charity receives money on behalf of other charities, which it banks and then forwards to Delhi on their behalf. This income is received by the Wye and Brook India Trust as agent for these other charities and the income, and the related payments, are excluded from the accounts. The amounts would be reported as a note in the accounts. There was no such income in the year 2021. ## **Governance and management** Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity and to approve the Trustees Annual Report and accounts. The Treasurer makes a monthly report to all trustees. The Treasurer and at least one other authorised trustee, of whom there are two, meet at least quarterly to make the financial transfers to Delhi. Page 4 गरीब लोगों के मदद - helping the poorest of the poor The charity maintains policies on financial controls, risk management and safeguarding which are standard agenda items for meetings of trustees. Policies for data protection and images are reviewed annually. Funds are remitted to Delhi normally four times a year to assist the Brotherhood with cash flow, and to minimise banking charges for foreign transfers. Our reserves policy is for the charity to hold unrestricted cash of no less than £1000 (which approximately covers one year’s unrestricted UK expenditure on administration) so that the charity can continue to operate should income and/or expenditure vary adversely. The charity treats Gift Aid repayments on income from donors who sponsor a child as restricted although many donors give much more than £100 per child. These donations above £100 per child are treated as unrestricted funds. Trustees maintain regular contact with Delhi by email. Usually once a year, a member of the Brotherhood visits supporters in the UK, including a stay of 2–4 days in Wye, when all the trustees have an opportunity to meet him and receive a news report. Whenever possible, an opportunity is given to the visitor from India to address the congregation during Sunday worship in Wye and/or Brook, and sometimes to visit other supporting churches. Trustees make occasional visits to the work of the Brotherhood in Delhi at their own expense. ## **Financial controls** The charity reviewed financial controls during the year and sought appropriate reporting information from the beneficiary organisation, the Delhi Brotherhood Society, India. ## **Risk management** The charity has a risk register which is updated at each meeting. Trustees are satisfied that the charity’s risk management policy and procedures adequately address the risks to the charity arising from its activities and/or where it operates. ## **Safeguarding and data protection** In consultation with beneficiaries in Delhi and with external advice from within the UK, trustees have developed a safeguarding policy which is evolving with experience and as the regulatory context changes. Comprehended within the privacy and safeguarding policies are new provisions formulated to protect personally identifiable information of children and other persons connected with the schools in Delhi. Any safeguarding concerns in Delhi are reported to trustees by the Delhi Brotherhood Society. The charity does not have employees, and no trustees or volunteers are in roles that are normally eligible for a standard, enhanced or enhanced with barred lists DBS check (https://www.ucheck.co.uk/dbs-checks-forcharities/). In the event that a trustee or volunteer should visit the beneficiaries in Delhi, then an appropriate Disclosure and Barring Service check is conducted. ## **Achievements and performance** In 2021 trustees met formally on six occasions. Due to COVID restrictions, all meetings were held remotely by Zoom. All officers were re-elected at the Annual General Meeting on 08 July. Total receipts were £40,903. Income from sponsors and other donors totalled £34,382. Income from Gift Aid was £3,397. Included is an exceptional donation of £10,000. Total income from various fundraising activities was £3,123. No ‘agent’ income was received in 2021. Income from trustee fundraising totalled £2,681 with £442 from local cash collection boxes. Other administrative expenses including trustee training totalled £406. The fee for examination of the accounts was £546. Total expenses were £952. Page 5 गरीब लोगों के मदद - helping the poorest of the poor See the Receipts and Payments Account (page 8) for full details of income and expenditure. Four transfers were made to Delhi, for a total of £40,000. At the year-end (2021), the charity held unrestricted cash of £2,381 excluding the reserve of £1,000. ## **COVID-19** Due to national restrictions imposed during the COVID pandemic, the May ‘Coffee Morning’ was scaled down to the open-air sale of plants, cakes and preserves and a manned publicity display. Extra measures were taken during the year to maintain the public profile of the charity and the significance of the work in Delhi through publications on the website, in the local Parish magazine, and at the May fundraising event in _lieu_ of the Coffee Morning. These activities served to gather extra donations and attract new regular donors. Donors responded very generously to a special appeal made for India in the regular Chairman’s Letter to supporters and overall income was sustained, even though many supporting churches faced straightened circumstances from regular income and curtailment of their fundraising activities. Relaxation of restrictions enabled participation in the Wye Christmas Street Party. The Street Party is primarily an activity for community engagement during which the profile of the charity is raised. Income was also derived from sales of soft toys, craft items and biscuits. Most educational activities in Delhi continued during the period of COVID lockdown through electronic delivery of teaching. The health of Brotherhood staff was also somewhat compromised and COVID again affected the operations of the educational programmes, with ongoing reliance on remote teaching in line with Government of India controls. Fortunately, no serious losses were incurred. However, the vulnerability of daily wage earners was exposed and extra economic support was provided by the Brotherhood to the schoolchildren of the most needy families. No visits from or to Delhi were possible during 2021 due to the pandemic. ## **Independent examination** Charity law requires the preparation of financial statements for each accounting year which record the receipts and payments of the charity for the year. We report that we are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. Once again, we have employed an independent organisation, Stewardship, to undertake the independent examination of our 2021 accounts. Through Stewardship we benefit from current professional advice on charity management, a consultancy helpline and trustee training. The fee for Stewardship’s independent examination appears as a liability in the 2021 accounts. This report was approved by the trustees and signed on their behalf by: Nigel Poole (Chairman) Date 14 April 2022 Page 6 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **THE WYE AND BROOK INDIA TRUST** I report to the trustees on my examination of the accounts of The Wye and Brook India Trust ('the charity') for the year ended 31 December 2021 on pages 8 to 10 following. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: 09 May 2022 Page 7 ## **THE WYE AND BROOK INDIA TRUST** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** |Notes
**_Income receipts_**
Donations
Gift aid receipts
Income from trustee fundraising
Collection boxes
Other
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before transfers
Grants paid in relation to charitable activities undertaken by
Payments in relation to charitable activities undertaken directly||Unrestrict|Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
ed Funds|Restricted
Funds
£
7,211
1,325
-
-
-
8,536
-
8,220
8,220
316
-
316
67
-
249|**2021**
**£**
**34,382**
**3,397**
**2,681**
**442**
**1**
**40,903**
**952**
**40,000**
**40,952**
**49**
**-**
**-**
**49**
**-**
**3,679**
**3,630**|2020
£| |---|---|---|---|---|---|---| |||General
Funds
£
27,172
2,072
2,681
442
1
32,367
952
31,781
32,732
365
-
365
3,746
3,381||||| |||||||24,309
2,438
838
94
1| |||||||27,681| |||||||857
26,000| |||||||26,857| ||-|||||823
-| ||-|||||823
2,856| |||||||**3,679**| The notes on page 10 form part of these accounts. Page 8 ## **THE WYE AND BROOK INDIA TRUST** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** |||Unrestricted|Unrestricted|Funds||||| |---|---|---|---|---|---|---|---|---| |||General||Designated||Restricted||| ||||funds||funds|funds|**2021**|2020| ||Notes||£||£|£||£| |**A **|**Cash funds**|||||||| ||Cash at bank with immediate access: Account 1||2,381||-|249|**2,630**|2,823| ||Cash at bank with immediate access: Account 2||1,000||-|-|**1,000**|856| ||||**3,381**||**-**|**249**|**3,630**|**3,679**| |**B **|**Other monetary assets**|||||||| ||Gift aid due to charity||4,830||-|1,221|**6,052**|3,397| ||||**4,830**||**-**|**1,221**|**6,052**|**3,397**| |**C **|**Liabilities**|||||||| ||**Falling due within one year**|||||||| ||Fee for Independent Examination||552||-|-|**552**|540| ||||**552**||**-**|**-**|**552**|**540**| |The|accounts were approved by the trustees and signed on their behalf|||||||| |by|date
--------------------------------------------|14 April||2022||||| |||-------------||||||| ||**NIGEL POOLE**|||||||| The notes on page 10 form part of these accounts. Type text here Page 9 ## **THE WYE AND BROOK INDIA TRUST** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. |**2**
**Payments in relation to charitable activities undertaken directly**
Independent examination
Office costs (eg stationery, website registration,
fundraising costs)
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
Education by Delhi Brotherhood Society|Unrestricted Fun
General
funds
£
546
406
952
31,781
31,781|ds
Designated
funds
£
-
-
-
-|Restricted
Funds
£
-
-
-
8,220
8,220|**Total**
**2021**
**£**
**546**
**406**
**952**
**40,000**
**40,000**|Total
2020
£| |---|---|---|---|---|---| ||||||540
317| ||||||857| ||||||26,000| ||||||26,000| ## **4 Transactions with related parties** The trust has no employees and no remuneration was paid to any trustee or person connected to them. ## **5 Movement of funds** |General funds
Restricted funds
Sponsorship
Total funds|Balance at
31 Dec 2020
£
3,746
3,746
67
-
67
-
**3,679**|Receipts
£
32,367
32,367
8,536
8,536
**40,903**|Payments
£
32,732
-
32,732
-
8,220
-
8,220
-
**40,952**
**-**|Transfers
**£**
**-**
-
**-**
**-**
**-**|**Balance at**
**31 Dec 2021**
**£**
**3,381**| |---|---|---|---|---|---| ||||||3,381| ||||||**249**| ||||||**249**| ||||||| ||||||**3,630**| Page 10