WYE and BROOK INDIA TRUST (Registered Charity No 288217) Report and Accounts
year ended 31 December 2024
Empowerment Through Education – शिक्षा के माध्यम से सिक्तिकरण
Index
Legal and Administrative Details ............................................................................................................ 3 Trustees Annual Report 2024 ................................................................................................................. 4 Reference and administrative information ........................................................................................ 4 Introduction ........................................................................................................................................ 4 Objectives and activities for the public benefit .................................................................................. 4 Governance and management ........................................................................................................... 5 Financial controls ........................................................................................................................... 5 Risk management ........................................................................................................................... 5 Safeguarding and data protection ................................................................................................. 5 Achievements and performance during 2024 .................................................................................... 5 Activities ......................................................................................................................................... 6 Visit to Delhi ................................................................................................................................... 6 Independent examination .................................................................................................................. 6 Independent Examiner’s Report ............................................................................................................. 7 Receipts and Payments Account ............................................................................................................. 8 Statement of Assets & Liabilities ............................................................................................................ 9 Notes to the Accounts .......................................................................................................................... 10
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THE WYE AND BROOK INDIA TRUST
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2024
ADDRESS FOR CORRESPONDENCE 28 Oxenturn Road Wye Ashford Kent TN25 5BE GOVERNING DOCUMENT Declaration of Trust dated 9 November 1983 CHARITY REGISTRATION NUMBER 288217 TRUSTEES RESPONSIBLE FOR Mrs Wendy Callaghan (resigned 17 October 2024) MANAGING THE CHARITY 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 Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
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Empowerment Through Education – शिक्षा के माध्यम से सिक्तिकरण
Trustees Annual Report 2024
Reference and administrative information
Trustees: As on page 3 Non-voting Members Mr Ewan Michie (term completed 20 June) Ms Chloë Baxter (re-invited 20 June) 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 2024 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. All trustees give of their time freely and receive no remuneration.
Here we report activities, income and expenditure for the year 2024.
Objectives and activities for the public benefit
This is a report of the activities undertaken in 2024 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 Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and the transfer of funds for the year.
The Trust sends 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 ultimate aim is empowerment of disadvantaged individuals and families through education. The two main schools are in the 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. 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 whose families are selected by the Brotherhood according to need. Such sponsors are informed that a gift equivalent to ‘£10 per month covers the cost of uniform, books and school fees for one child for one year’ (2024 costs).
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Empowerment Through Education – शिक्षा के माध्यम से सिक्तिकरण
The trustees run fundraising activities, specifically an annual Coffee Morning in May at the Church of St Gregory and St Martin at Wye, Kent, and a stall at the Wye Christmas Street Party in December. Trustees also undertake other occasional fundraising and publicity initiatives.
Governance and management
Responsibility for setting policy and for making operating decisions rests 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, make the financial transfers to Delhi.
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 some donors give more than £100 per child. These donations above £100 per child are treated as unrestricted funds. Because Trustees’ activities raise more than the funds necessary to cover all administrative expenses, we have hitherto been able to assure that 100% of donor funds is remitted to Delhi.
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 2024 and sought appropriate reporting information from the beneficiary organisation, the Delhi Brotherhood Society.
Risk management
The charity has a risk register which is considered at each meeting and updated when necessary. Trustees are satisfied that the charity’s risk management policy and procedures adequately address the risks to the charity arising from its activities and 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. Comprehended within the data and safeguarding policies are provisions to protect personally identifiable information of children and other persons connected with the schools in Delhi, and also to protect donors in the UK.
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-for-charities/). In the event that a trustee should visit the beneficiaries in Delhi, then an appropriate Disclosure and Barring Service check is required.
Achievements and performance during 2024
In 2024 trustees held ‘in person’ meetings on four occasions. All officers were re-elected at the Annual General Meeting on 20 June and those Trustees fulfilling their term of three years were reelected.
Total receipts were £30,764. Income from sponsors and other donors totalled £21,744. Income from Gift Aid was £3,053. Total income from various fundraising activities was £3,073 with £854 from local cash collection boxes.
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Empowerment Through Education – शिक्षा के माध्यम से सिक्तिकरण
Income was received from legacies totalling £2,000.
The fee for examination of the accounts was £570. Other administrative expenses totalled £233. Total expenses were £803.
Four transfers were made to Delhi, for a total of £30,000. At the year-end (December 2024), the charity held unrestricted cash of £522 and restricted cash of £114, in addition to the reserve of £1,000.
Please see the Receipts and Payments Account (page 8) for full details of income and expenditure.
Activities
At the traditional Coffee Morning in May there was an open-air sale of plants, cakes and preserves, crafts, a coffee bar and a manned publicity display. A sum of £1,951 was raised. Another successful stall was held at the Wye Christmas Street Party, raising £700. Raffles during the year raised £422. 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, savoury food and biscuits.
The public profile of the charity and the significance of the work in Delhi was maintained through publications on the website and in the local Parish magazine, and regular news sent to donors. Some supporting churches continued to face straightened circumstances in terms of regular income and curtailment of their fundraising activities, while others were able to resume giving. Trustees are aware that we have lost some elderly donors and a reduction in the level of support has been noted, since the number of new donors has not ensured full replacement.
Visit from Delhi
During July we received a visit from the Head of the Delhi Brotherhood who spent six days in Wye and Brook and the area, meeting current supporters and local church gatherings, prospective new supporters, and the primary school in the village of Brook. The visit was celebrated in an informal business meeting with trustees. These events were much appreciated and served to strengthen contacts after the travel and health restrictions that had been imposed during and after COVID. No visit by trustees to Delhi was made during 2024.
Independent examination
Charity law requires the preparation of financial statements for each accounting year which record the receipts and payments of the charity. 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 2024 accounts. Through Stewardship we benefit from current professional advice on charity management and trustee training. The fee for Stewardship’s independent examination appears as a liability in the 2024 accounts.
This report was approved by the trustees and signed on their behalf by:
Nigel Poole
Nigel Poole (May 9, 2025 13:02 GMT+1) Nigel Poole (Chairman)
May 9, 2025
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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 2024 on pages 8 to 11 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:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
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.
Sarah Crispin
Sarah Crispin (May 19, 2025 14:17 GMT+1)
Sarah Crispin ACA
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: May 19, 2025
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THE WYE AND BROOK INDIA TRUST
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER
| Notes Income receipts Donations Gift aid receipts Legacies Income from trustee fundraising Collection boxes - GASDS 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 2024 Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
Unrestrict | Designated Funds £ - - - - - - - - ed Funds |
Restricted Funds £ |
2024 £ |
2023 £ |
|
|---|---|---|---|---|---|---|
| General Funds £ 14,893 1,932 2,000 3,073 854 39 22,791 803 22,085 22,888 97 - 97 1,620 1,523 |
||||||
| 6,851 1,122 - |
21,744 3,053 2,000 3,073 854 39 |
24,008 3,464 3,000 3,811 424 18 |
||||
| 7,973 | 30,764 | 34,725 | ||||
| - 7,915 |
803 30,000 |
897 35,000 |
||||
| 7,915 | 30,803 | 35,897 | ||||
| - | 58 - |
39 - - |
1,172 - - |
|||
| - | 58 56 |
39 - 1,675 |
1,172 - 2,847 |
|||
| 114 | 1,636 | 1,675 |
The notes on pages 10-11 form part of these accounts.
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THE WYE AND BROOK INDIA TRUST
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted | Funds | ||||||
|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | |||||
| funds | funds | funds | 2024 | 2023 | |||
| Notes | £ | £ | £ | £ | £ | ||
| **A ** | Cash funds | ||||||
| Cash at bank with immediate access: Account 1 | 522 | - | 114 | 636 | 675 | ||
| Cash at bank with immediate access: Account 2 | 1,000 | - | - | 1,000 | 1,000 | ||
| 1,522 | - | 114 | 1,636 | 1,675 | |||
| **B ** | Other monetary assets | ||||||
| Gift aid due to charity | 3,561 | - | 209 | 3,769 | 3,052 | ||
| Other debtors | - | - | - | - | - | ||
| 3,561 | - | 209 | 3,769 | 3,052 | |||
| **C ** | Liabilities | ||||||
| Falling due within one year | |||||||
| Fee for Independent Examination | 594 | - | - | 594 | 552 | ||
| 594 | - | - | 594 | 552 |
The accounts were approved by the trustees and signed on their behalf
by Nigel Poole (May 9, 2025 13:02 GMT+1)Nigel Poole date -------------------------------------------------------NIGEL POOLE
date May 9, 2025
The notes on pages 10-11 form part of these accounts.
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THE WYE AND BROOK INDIA TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 Fu General funds £ 570 233 803 22,085 22,085 |
nds Designated funds £ - - - - |
Restricted Funds £ - - - 7,915 7,915 |
Total 2024 £ 570 233 803 30,000 30,000 |
Total 2023 £ |
|---|---|---|---|---|---|
| 552 345 |
|||||
| 897 | |||||
| 35,000 | |||||
| 35,000 |
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THE WYE AND BROOK INDIA TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Designated funds Restricted funds sponsorship Total funds |
Balance at 31-Dec-23 £ 1,620 - - - |
Receipts £ 22,791 - - - |
Payments £ 22,888 - - - - |
Transfers £ - - - - |
Balance at 31-Dec-24 £ 1,523 - - - |
| 1,620 | 22,791 | 22,888 - |
- | 1,523 | |
| 56 - 56 1,676 |
7,973 - 7,973 30,764 |
7,915 - - 7,915 - 30,803 - |
- - - - |
114 - |
|
| 114 | |||||
| 3,160 |
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