## WYE and BROOK INDIA TRUST (Registered Charity No 288217) Report and Accounts year ended 31 December 2025 ## Index Legal and Administrative Details ………………. …………………………………………………………………2 Trustees Annual Report 2025 ....................................................................................................................... 3 Reference and administrative information ..................................................................................................... 3 Introduction .................................................................................................................................................... 3 Objectives and activities for the public benefit .............................................................................................. 3 Governance and management ...................................................................................................................... 4 Financial controls ...................................................................................................................................... 4 Risk management ..................................................................................................................................... 4 Safeguarding and data protection ............................................................................................................. 4 Achievements and performance during 2025 ............................................................................................... 4 Activities .................................................................................................................................................... 5 Visitor from Delhi ....................................................................................................................................... 5 Independent examination .................................................................................................................................. 5 Independent Examiner's Report ……………………………………………………………………………………6 Receipts and Payments Accounts …………………………………………………………………..……….…… 7 Statement of Assets & Liabilities……………………………………………………………………………..…….8 Notes to the Accounts………………………………………………………………………………………..……….9 Page 1 of 9 ## **THE WYE AND BROOK INDIA TRUST** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 DECEMBER 2025** ADDRESS FOR CORRESPONDENCE 28 Oxenturn Road Wye Ashford Kent TN25 5BE GOVERNING DOCUMENT Declaration of Trust dated 9 November 1983 as amended on 28 March 2014 CHARITY REGISTRATION NUMBER 288217 TRUSTEES RESPONSIBLE FOR Mrs Jane Arnott (appointed 20 March 2025) MANAGING THE CHARITY Mrs Rosie Clifford Mr Howard Critchley Rev Linda Cross (resigned 11 October 2025) Dr Alison Poole (Treasurer) Prof Nigel Poole (Chair) Mr Vaughan Redfern Prof Cally Roper Prof Nicholas Russell (Vice-Chair) Mr Adrian Stead (appointed 3 March 2026) INDEPENDENT EXAMINER Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Page 2 of 9 _**Empowerment Through Education –**_ **शिक्षा के माध्यम से सिक्तिकरण** ## **Trustees Annual Report 2025** ## **Reference and administrative information** Trustees: As on page 3 Non-voting Members: Ms Chloë Baxter Mrs Wendy Callaghan Revd Linda Cross (from Oct 2025) Contact: Prof Nigel Poole 28 Oxenturn Road, Wye, Kent TN25 5BE Email: wbit.treasurer@gmail.com Website: www.wandbit.org Bankers: Lloyds Bank Independent examiner: Nicola Harrison CA 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 2025 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 2025. ## **Objectives and activities for the public benefit** This is a report of the activities undertaken in 2025 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 east of the city, and educate both boys and girls, from about 5 to 1 8 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 ‘£11 per month covers the cost of uniform, books and school fees for one child for one year’ (2025 costs). Page 3 of 9 _**Empowerment Through Education –**_ **शिक्षा के माध्यम से सिक्तिकरण** The trustees run fundraising activities, specifically an annual Coffee Morning and Sale of plants and home produce in May at the Church of St Gregory and St Martin at Wye, Kent, and a stall at the Farmers’ Market in November, and the Wye Christmas Street Party in December. ## **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 £132 per child. These donations above £132 per child are treated as unrestricted funds. This is explained in current literature that is sent to child sponsors. 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 them and receive a news report. Whenever possible, an opportunity is given to the visitor to meet supporters and visit other local 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 and reserves policies in January 2025. ## **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** The charity has a safeguarding policy setting out the data and safeguarding 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 we require an appropriate Disclosure and Barring Service check. ## **Achievements and performance during 2025** In 2025 trustees held four regular meetings and one extraordinary meeting. All officers were re-elected at the meeting on 11 June and those Trustees fulfilling their term of three years were re-elected **.** Revd Linda Cross resigned as a Trustee on 11 October and was invited to become a Member. Page 4 of 9 _**Empowerment Through Education –**_ **शिक्षा के माध्यम से सिक्तिकरण** Total receipts were £34,108. Income from sponsors and other donors totalled £23,709. Income from Gift Aid was £3,769. Total income from various fundraising activities was £3,382 with £937 from local cash collection boxes. Income was received from legacies totalling £2,254. Trustees were advised in November that participation in the Wye Christmas Street Party now required public liability insurance. The annual policy agreed in November cost £121. It also covers our major fundraising activity, the annual Coffee Morning and Sale of plants and home produce in May. The fee for examination of the accounts was £594. Other administrative expenses totalled £265. Total expenses were £859. Four transfers were made to Delhi, for a total of £32,000. At the year-end (December 2025), the charity held unrestricted cash of £1,712 and restricted cash of £173, 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 customary 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 £2,051 was raised. Another successful stall was held at 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 derived from sales of soft toys, craft items, savoury food and biscuits, raising £662. Income from other fundraising activities totalled £632. 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 through regular news sent to donors. At the end of the year work was started to revise and improve the marketing and social media presence of the charity with the expectation that the overhaul would take place during the first half of 2026. ## **Visitor from Delhi** During September we received a visit from the Head of the Delhi Brotherhood who spent four days in Wye and Brook and the area, meeting current supporters and local church gatherings. No visit by Trustees to Delhi was made during 2025. ## **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 2025 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 2025 accounts. This report was approved by the trustees and signed on their behalf by: Nigel Poole (May 14, 2026 12:41:41 GMT+1) Nigel Poole May 14, 2026 Nigel Poole (Chairman) Page 5 of 9 ## **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 2025 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: 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. ## Nicola Harrison Nicola Harrison (May 14, 2026 17:33:17 GMT+1) ## Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: May 14, 2026 Page 6 of 9 ## **THE WYE AND BROOK INDIA TRUST** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2025** |Notes
**_Income receipts_**
Donations
Gift aid receipts
Legacies
Income from trustee fundraising
Collection boxes
Other
**_Total receipts_**
**_Payments_**
Payments in relation to charitable activities undertaken
2
Grants paid in relation to charitable activities
3
**_Total payments_**
Net of receipts / (payments) before transfers
**Net movement in funds**
5
Cash funds as at last year end
**Cash funds at this year end**
A|General
Funds
£
16,319
3,561
2,254
3,382
937
57
26,510
859
24,460
25,320
1,190
1,190
1,522
2,712
Unrestricted Funds|Restricted
Funds
£
7,390
209
-
-
-
-
7,599
-
7,540
7,540
59
59
114
173|**2025**
**£**
**23,709**
**3,769**
**2,254**
**3,382**
**937**
**57**
**34,108**
**859**
**32,000**
**32,859**
**1,249**
**1,249**
**1,636**
**2,885**|2024
£| |---|---|---|---|---| |||||21,744
3,053
2,000
3,073
854
39| |||||30,764| |||||803
30,000| |||||30,803| |||||39
-| |||||39
-
1,675| |||||1,636| – The notes on pages 10 11 form part of these accounts. Page 7 of 9 ## **THE WYE AND BROOK INDIA TRUST** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2025** |||Unrestricted Funds|||| |---|---|---|---|---|---| |||General|Restricted||| |||funds|funds|**2025**|2024| ||Notes|£|£|£|£| |**A **|**Cash funds**||||| ||Cash at bank with immediate access: Account 1|1,712|173|1,885|636| ||Cash at bank with immediate access: Account 2|1,000||1,000|1,000| |||**2,712**|**173**|**2,885**|**1,636**| |**B **|**Other monetary assets**||||| ||Gift aid due to charity|2,299|1,141|3,440|3,769| |||**2,299**|**1,141**|**3,440**|**3,769**| |**C **|**Liabilities**||||| ||**Falling due within one year**||||| ||Fee for Independent Examination|630|-|630|594| |||**630**|**-**|**630**|**594**| ||**Total**|630|-|630|594| The accounts were approved by the trustees and signed on their behalf by --------------------------------------------Nigel Poole (May 14, 2026 12:41:41 GMT+1) Nigel Poole date -------------May 14, 2026 – The notes on pages 10 11 form part of these accounts. Page 8 of 9 ## **THE WYE AND BROOK INDIA TRUST** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2025** ## **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)|Unrestricted Funds
General
Restricted
funds
Funds
£
£
594
-
265
-
859
-|Total
2025
£
594
265
859|Total
2024
£| |---|---|---|---| ||||570
233| ||||803| |**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
Education by Delhi Brotherhood Society|24,460
24,460|7,540
7,540|32,000
32,000|30,000| |---|---|---|---|---| |||||30,000| ## **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
Child Sponsorship
Total funds|Balance at
31-Dec-24
£
1,522
1,522
114|Receipts
£
26,510
26,510
7,599|Payments
£
(25,320)
(25,320)
-
(7,540)|Transfers
£
-
-
-
-
-|Balance at
31-Dec-25
£
2,712| |---|---|---|---|---|---| ||||||2,712| ||||||173| ||114|7,599|(7,540)
-||173| ||1,636|34,108|(32,859)
-||| ||||||2,885| Page 9 of 9