## **AUROVILLE INTERNATIONAL UK**
The Trustees present their report and accounts for the year ended 5[th] April 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Memorandum and Articles of Association, the Companies Act 1985 and the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005.
**Trustees (During the** John Mulrey **financial year)** Paul Littlewod Martin Littlewood
**Name of Chief Executive or other senior staff member to** John Mulrey – Chairman **whom day to day management is delegated.**
**Nature of Governing** Trust Deed **Document**
**Methods of recruitment and appointment of Trustees**
Invited from circle of associates who have relevant interests and experience. Appointed with formal letter of appointment
**Policies for induction and training of trustees**
Given informal training in the charities’ policies and procedures, and given
relevant previous meeting minutes to read. Instructed in necessary duties of a trustee and given appropriate Charities Commission literature to read.
## **Organisation and Decision-Making Process**
The day-to-day management of the organisation is carried out by John Mulrey
Major decisions or decisions of policy are taken at committee meetings which are held two-monthly. Correspondence between members of the committee in between these meetings is by telephone or e mail. Decisions are made by consensus.
## **Relationship with other organisations**
Auroville International UK ( AVI UK ) is an independent member of a worldwide organisation called _Auroville International_ , which comprises 8 other Auroville International organisations and 22 liaison groups all supporting the work of Auroville. AVI UK has worked with other organisations in the past and recently has had a strong relationship with the Findhorn Foundation, a Scottish Charitable Trust.
## **Risk Management**
The trustees have considered the major risks to which the Charity is exposed and confirm that systems have been established to mitigate those risks. These risks are reassessed yearly or when circumstances dictate.
## **Summary of the charity’s objects**
The objectives of the Trust are set out in the trust deed. They relate particularly to scientific research relevant to rural
education and community development in co-operation with their local partner in South India, the Auroville Foundation.
## **Explanation of the charity’s aims**
The charity’s aims are to support the work of the International Township of Auroville which are in accordance with its objects. Specifically, the charity supports work relating to the development of poor rural communities in the region surrounding Auroville, in the fields of education and environment, and other projects relating to the development of the UNESCO commended Township.
## **Auroville**
The Auroville Township was established in 1968, near to Pondicherry in South India, as a ‘site of material and spiritual researches for a living embodiment of an actual human unity’ and is now an expanding community of some approximately 2700 people, under the legal framework of the Auroville Foundation. Auroville received the unanimous endorsement of the General Assembly of UNESCO in 1966, 1968, 1970, 1983 and 2007. The Director General of UNESCO visited Auroville in September 2009. Government and non-governmental organisations in India and abroad have funded various development programmes.
## **Details of main objectives for the year, strategies for achieving them and significant activities**
The main objectives for the year were:
To support as many projects as possible.
‘1 AVI UK has continued its support of the activities of Aikiyam School in Auroville, with funds being raised for the project from private donations. Aikiyam School is a day-school for around 240 children, with classes which range from prekindergarten to the eighth grade. All tuition, educational supplies, nutritious snacks, and mid-day meals are provided free of charge. The school has affiliation from India's Central Board of Secondary Education, (CBSE)
So, the school is entitled to issue a recognised school leaving certificate. CBSE promotes creative education at all levels through the application of learning by doing. We work closely with the school Support Group, taking an active part in supporting both the running and future development of the school. The school has continued to improve its campus, updating its facilities. The school relies on private donations for a large part of its funding and AVI UK is continuing to raise funds to support this work with an ongoing campaign on its web site.
Approximately £862.00 was sent for this project during the year to 5[th] April 2023.
‘2 The Matrimandir project has been supported for many years. In 2022 a large donation of was received, which with smaller donations meant approximately £19967.00 as sent for this project.
‘3. The Pitchandiculum project is an environmental project and community. It restores and develops the Tropical Dry and Evergreen Forest in Auroville. Approximately £40450.00 was sent to support the Community.
‘4 The Charity continued to promote the work of the Auroville Township by means of our website, ( see below ), and social media outlets, committee meetings and maintaining a membership database.
The charity also maintains a website www.aviuk.org, on which its work is detailed and news of events is posted, and it has an online donation facility. The website is constantly updated and contains a facility for regular news items.
‘5 Various other smaller donations were received for many other projects.
## **Grant making policies**
The charity’s policy in accordance with its Trust Deed is to support the work of its local partner the Auroville Foundation in its work which is appropriate to the charity’s objects.
Grants are made primarily to the Auroville Foundation or one of its associated trusts, in collaboration with them. Grant making decisions are made by the AVI UK management committee.
## **Fundraising performance**
The charity’s fundraising activities are mainly seeking funds for various Auroville projects from private sources via appeals through its newsletter or online. We continue to seek funds for various Auroville projects, including Aikiyam and other outreach schools, Sadhana Forest, land protection and Matrimandir.
## **Investment Performance**
The charity’s investments are in the form of National Savings Bonds. The objective of this form of investment is to provide a safe investment for the charity’s funds at an acceptable return.
## **Factors outside the charity’s control**
The general increase in wealth of India as a nation and the perception by the public and funding agencies of a reduced need for support, continues to influence donations and grants for projects in India. But there are e continuing significant local need in the area in which AVI UK is working. AVI UK continues to promote these needs via its website and social media outlets.
## **Public Benefit**
The Trustees have reviewed the aims of the charity as stated in the Objects, and are satisfied that they meet the requirements for public benefit as defined by the Charity Commission, and are satisfied that public benefit is an integral part of its activities.
The charity supports a wide range of projects within its stated aims. Each project is assessed by the trustees or on their behalf by their nominated representatives, to ensure that they meet public benefit criteria.
Larger more complex projects are assessed for public benefit, both at the design stage and during implementation, by means of a logical framework, which identifies aims and objectives,
beneficiaries, and criteria for assessment. It also assesses potential risks and identifies any required mitigation measures. We believe that such assessment ensures that the requirement for public benefit is fully met.
Smaller projects are assessed against the aims of the charity and the public benefit which they bring.
The Trustees are confident that all the projects presently being supported are of public benefit in accordance to the requirements of the Charity Commission.
## **Reserves Policy**
It is the Trustees' policy to maintain sufficient unrestricted reserves to enable the Trust to meet its obligations.
## **Details of any funds in deficit and how this will be rectified**
There are no funds in deficit. The charity has over £27,000.00 in unallocated reserves to cover any future deficits.
## **Principal funding sources**
Private donations.
## **Expenditure and key objectives**
The trustees are satisfied that the expenditure of the last financial year was appropriate to the support for key objectives given above.
## **Investment Policy**
A range of investment methods is pursued to safeguard the short- and long-term viability of the charity. This approach includes current investment in National Savings Bonds.
## **Plans, including aims, key objectives and activities planned.**
We will continue to seek sources of funding for our work. The charity will continue to work to raise funds for all the activities in the fields of education, community development, sustainable agriculture, water conservation and other environmental work. We will continue to promote Auroville’s
work here in the UK, and where appropriate, participate in national and international events
## **Independent Examination of our Accounts**
As our income is over between £25,000 and £500,000 the Charities Commission requires an independent examination of our accounts. Accordingly, the charity used the services of an independent accountant to verify its accounts.
On behalf of the board of Trustees
**John Mulrey Martin Littlewood** Trustee Trustee Dated 27/5/23 Dated 27 /5/23
Charity Registration No. 290746
## **AUROVILLE INTERNATIONAL UK**
## **ACCOUNTS**
**FOR THE YEAR ENDED 5TH APRIL 2023**
**AUROVILLE INTERNATIONAL UK**
## **CONTENTS**
||**Page**|
|---|---|
|Accountants' Report|1|
|Income and Expenditure Account|2|
|Balance Sheet|3|
|Notes to the Accounts|4 - 6|
|Statement of Financial Activities|7|
**AUROVILLE INTERNATIONAL UK**
## **ACCOUNTANTS REPORT TO THE TRUSTEES OF AUROVILLE INTERNATIONAL UK**
## **FOR THE YEAR ENDED 5TH APRIL 2023**
The Board of Trustees are responsible for the preparation of the accounts for the year ended 5th April 2023 as set out on pages 2 to 7.
An audit of these accounts has not been carried out.
In accordance with your instructions, we have compiled these unaudited accounts in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
...............................................................
Date.......................
Signed for and on behalf of: **Number Crunching Ltd**
Unit 5 Fen End Stotfold Herts SG5 4BA
**- 1 -**
**AUROVILLE INTERNATIONAL UK**
## **INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 5TH APRIL 2023**
|**Note**
**Receipts**
Donations and subscriptions
Gift aid tax
Exchange gain
Interest receivable
**Total Income**
**Expenditure**
Charitable activities
Auroville fund
Governance
**2**
Other
**Total Expenditure**
**Excess of Income over Expenditure for the Year**
Fund Balances as at 6 April 2022
**Fund Balances as at 5 April 2023**|**£**
**£**
**108,813**
**1,026**
**-**
**302**
**110,141**
**-**
**104,542**
**150**
**992**
**105,684**
**4,457**
**32,188**
**36,645**
**05.04.23**|**£**
**£**
33,580
1,150
-
28
**34,758**
-
34,395
150
899
**35,444**
**686)**
**(**
32,874
**32,188**
**05.04.22**|
|---|---|---|
**- 2 -**
## **AUROVILLE INTERNATIONAL UK**
## **BALANCE SHEET**
## **AS AT 5TH APRIL 2023**
|**Note**
**Fixed Assets**
Investments
**3**
**Current Assets**
Debtors
**4**
Cash at Bank and in Hand
**Current Liabilities**
Creditors: Amounts falling due within one
**5**
year
**Net Current Assets**
**Total Assets Less Current Liabilities**
**Income Funds**
Restricted Funds
**6**
Unrestricted Funds|**£**
**£**
**20,000**
**5,471**
**11,460**
**16,931**
**(286)**
**(286)**
**16,645**
**36,645**
**9,598**
**27,047**
**36,645**
**05.04.23**|**£**
**£**
20,000
1,150
11,318
12,468
280)
(
280)
(
12,188
32,188
5,857
26,096
31,953
**05.04.22**|
|---|---|---|
The accounts were approved by the Board of Trustees on .......................................
......................................... ...................................... John Mulrey Angiras Auro **Trustee Trustee**
**- 3 -**
**AUROVILLE INTERNATIONAL UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 5TH APRIL 2023**
## **1 Accounting Policies**
## **Basis of Preparation**
The accounts have been prepared under the historical cost convention, and in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", effective March 2005.
## **Incoming resources**
Income has been recognised as gross on the basis of entitlement, certainty and measurement.
Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement.
Grants are recognised in full in the Profit and Loss Account in the year in which they are receivable or any requirement imposed on the grant is fulfilled.
Investment income is recognised on a receivable basis.
## **Resources expended**
Expenditure is recognised on an accrual basis, inclusive of value added tax.
Expenditure relating to charitable activities are those elements of expenditure directly incurred in performing these activities.
Governance costs include those costs incurred in the governance of the charity's assets and are primarily associated with constitutional and statutory requirements.
## **Investments**
Fixed asset investments are stated at market value.
## **Accumulated funds**
Unrestricted funds are general funds that are available for the use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are subject to specific conditions by donors as to how they may be used.
**- 4 -**
## **AUROVILLE INTERNATIONAL UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 5TH APRIL 2023**
|**2**
**Governance costs**
**2023**
**£**
Other governance costs comprise:
Audit fees
**150**
**3**
**Fixed asset investments**
**Market value at 6 April 2022**
Withdrawal of funds
**Market value at 5 April 2023**
Historical cost:
As at 5 April 2023
As at 5 April 2022
The investment comprises of a National Savings Income Bond.
**2023**
**4**
**Debtors**
**£**
Other debtors
**-**
Prepayments and accrued income
**5,471**
**5,471**|**2022**
**£**
150
**Total**
**£**
20,000
-
**20,000**
**20,000**
20,000
**2022**
**£**
-
1,150
1,150|
|---|---|
**- 5 -**
**AUROVILLE INTERNATIONAL UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 5TH APRIL 2023**
## **5 Creditors: Amounts falling due within one year**
||||
|---|---|---|
|**Creditors: Amounts falling due within one year**|**2023**|**2022**|
||**£**|**£**|
|Accruals|**286**|280|
## **6 Restricted Funds:**
The income funds of the charity include restricted funds, comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|**Balance at**
**6 April 2022**
**£**
AV Fund
6,092
Other
-
6,092
**7**
**Analysis of net assets between funds**
Fund balances as at 5 April 2023 are represented by:
Investments
Current assets
Creditors: Amounts falling due within one year
Prepayments and accrued income|**Incoming**
**Resources**
**resources**
**expended**
**£**
**£**
107,848
104,342)
(
107,848
104,342)
(
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
20,000
5,153
1,862
-
286)
(
-
5,471
4,445
27,047
9,598
**Movement in funds**|**Balance at**
**5 April 2023**
**£**
**9,598**
**-**
**9,598**
**Total**
**£**
**25,153**
**1,862**
**286)**
**(**
**9,916**
**36,645**|
|---|---|---|
**- 6 -**
**AUROVILLE INTERNATIONAL UK**
## **STATEMENT OF FINANCIAL ACTIVITES**
## **FOR THE YEAR ENDED 5TH APRIL 2023**
|**Unrestricted**
**Funds**
**£**
**Income resources from generated funds**
Voluntary Income
1,491
Investment Income
802
**Total incoming resources**
2,293
**Resources Expended**
**Charitable Expenses**
Projects in education, community development
and environment
200
Governance Costs
1,142
**Total Resources Expended**
1,342
**Net income/(expenditure) for the year/**
**net movement in funds**
951
Fund balances at 6th April 2022
26,096
**Fund balances at 5th April 2023**
**27,047**|**Restricted**
**Funds**
**£**
107,322
526
107,848
104,342
-
104,342
3,506
6,092
**9,598**|**Total**
**2023**
**£**
108,813
1,328
110,141
104,542
1,142
105,684
4,457
32,188
**36,645**|Total
2022
£
33,580
1,178
34,758
34,395
1,049
35,444
686)
(
32,874
**32,188**|
|---|---|---|---|
**- 7 -**
AUROVILLE INTERNATIONAL UK
AccouNfANTS REPORT TO THE TRUSTEES OF AUROVILLE INTERNATIONAL UK
The Board of Trustees are responsible for the preparation of the accounts for the year endÈd Sth
April 2023 as set out on pages 2 to 7.
An audit of these account5 has not been carried out.
In accordance with your instructions, we have compiled these unaudited account5 in order to assist
you to fulftl your statutory responsibilities, from the accounting records and information and
explanations supplied to us.
Si8ned for and on behalf of:
Number Crunchln8 Ltd
Unit 5
Fen End
stotfold
Herts
SGS 4BA