dbl
Partners in Service
Annual Report and Accounts
for the year ended 31st March 2024
Delhi Bible Institute's
UK representative charity
(Registered no 327424)

PARTNERS IN SERVICE
YEAR ENDED 31ST MARCH 2024
CONTENTS
Page
Legal and Administrative Information
Trustees, Annual Report
Independent Examiner's Report
Statement of Fina ncial Activities
Balance Sheet
Notes to the Financial Statements
9-15

PARTNERS IN SERVICE
LEGAL AND ADMINISTRATIVE INFORMATION
YEAR ENDED 31ST MARCH 2024
CHARITY NAME:
Partners in Service
WORKING NAME:
DBI Partners UK
CHARITY REGISTERED NUMBER:
327424
CORRESPONDENCE ADDRESS:
1 King Edward Road
Bath
BA2 3PB
EMAIL ADDRESS,.
WEBSITE:
CURRENT TRUSTEES:
Rev David Johnston (Chairman)
Rev Philip Hair (Vice Chairman)
Mr Stephen Dalling Isecretarvl
Mr Richard Henry (Treasurer)
Rev Alastair Dunlop
Rev Prebendary lan Lewis
Rev Howard Mason
Mrs Dorothy Pavey
Dr Sally Raheja
Rev Michael Smalles
BANKERS:
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4LQ
INDEPENDENT EXAMINER:
Mrs S Truran FCCA FCA
Streets Bush Limited
2 Barnfield Crescent
Exeter
EX1 1QT

PARTNERS IN SERVICE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31ST MARCH 2024
The Trustees present their annual report and financial statements of Partners in Service I'the
Charity'l'the Trust'l for the year ended 31st March 2024. The financial statements have been
prepared in accordance with the accounting policies set out on pages 9 and 10 and comply with
the Charity's Trust Deed, the Charities Act 2011, the Statement of Recommended Practice:
Accounting and Reporting by Charities Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective 1st January 20191 and with the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021.
Ob'ectiV8s and activiti8S
The principal object of the Charity is to promote the good news of the Lord Jesus Christ through
actions which are prompted by the love and example of His life. This is done mainly by
supporting the work of Delhi Bible Institute I"DBI"I,' encouraging financial support of its work
through the distribution of news and other DBI resources; and organising visits to the UK by the
National Director. DBI has been based at Bible Bhavan since 1966, and currently operates from
12 centres in 11 states in India.
Partners in Service is D81's UK representative charity and uses the name 'DBI Partners UK,.
In addition to the Trust's principal object of supporting DBI, its other objects are to relieve those
in need in developing countries and deprived areas, and to support any other charitable objects
as the Trustees shall from time to time determine.
Care is taken by the Trust when deciding how to fulfil its objects and carry out its duties and
responsibilities, and to ensure that DBI, and any other work the Trust supports, are able and
willing to use the funds for the benefit of the public or identifiable sections of the public and in
keeping with the Trust's objects.
In selecting what and whom to support during the year, the Trustees and the Trust have
considered the Charity Commission's Guidance on public benefit and in particular the
Commission's specific guidance on charities forthe advancement of religion and its guidance on
the prevention and relief of poverty for the public benefit.
The Trust Continues to meet its legal requirements in a variety of ways, including supporting DBI.
Grant makin
olic
The majority of activities undertaken by the Trust are in support of the work of DBI.
The Trust does occasionally channel funding to other charitable causes, in accordance with its
objects and responsibilities as set out above,
nt
rm
Once again, there has been great prayerful generosity offered by individuals, churches, and
trusts during the course of the last year. Such response inspires both humility and hope, not
only in those receiving the benefits of such generous giving, but also in all those involved in the
Trust, and forthis we all give thanks.
Trustees were delighted to appoint Andrew Dawes as Ipart-timel Support Development Officer,
commencing 11th March 2024.
Trustees held their usual annual meeting on 8th March 2024. DBI'S National Director attended
in person.

PARTNERS IN SERVICE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31" MARCH 2024
Financial review
The generosity of individuals, churches, and trusts has again been evident during the course of
the year. General gifts (including interest and gift aid) totalled £214,409 Isee Note 51. As with all
unspecified gifts received by the Trust, these gifts were allocated to the DBI IGenerall Fund.
In addition to these general gifts, specific donations included gifts for social projects. Hindi
materials, pastoral relief and local centres. The total donated to these projects was £85,440
lincluding gift aid). Overall giving across all restricted funds (including interest and gift aid) was
£299,889 compared with the previous year's income of £161,161.
Such generosity enabled Trustees to transfer a total of £263,897 to DBI for their various projects
Isee Note 51.
Trustees give thanks for the commitment of all those who have supported Partners in Service
over the past year, whether financially, through prayer, or by donating their time.
Sometimes ear-marked gifts are not requested for onward transfer during the year in which the
gift is made, but Trustees do ensure that any such money required in the following year is
forwarded without delay. At the same time, it is incumbent upon the Trust to ensure that it hold8
enough restricted funds to cover those ongoing costs to which the Trust is committed.
The Trust does not own property,
The Trust continues to be confident of meeting its obligations into the future.
The Trust's Reserves Policy is regularly reviewed as a matter of good practice.
The Trust aims to have sufficient funds from year to year to facilitate the work of Delhi Bible
Institute and in particular, to provide against fluctuations in DBI'S income and expenditure needs.
In pursuance of this aim the Trust continues to be transparent with DBI regarding its funds. The
Trust aims to provide agreed quarterly reporting to the National Director of DBI and endeavours
to hold reserves, in its restricted DBI IGenerall Fund, which are at least equivalent to the Trust's
general annual giving to DBI needs.
The Trust does not expect any of its other sub-funds to accumulate more than modest reserves
and would anticipate that these will normally have year end balances of less than £10,000.
Should sub-funds have more sizeable amounts, the Trust will discuss with DBI how the money
accumulated in the sub-funds can be used, in line with the purpose of the sub-fund.
The intention of the Trustees is that this Policy should not place any maximum on the level of
funds which can properly be held by the Trust, at any one time, to be used for the furtherance of
the work of DBI. For avoidance of doubt this Policy will not prevent the Trust from forwarding
to DBI any funds held by the Trust for the furtherance of DBI'S work which are requested by DBI.
The nature and timing of projects supported in India means that from time to time reserves may
fall below the one year target.

PARTNERS IN SERVICE
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31ST MARCH 2024
Risk mana
eme
The Trustees have examined the major organisational risks which the Trust faces. The Trustees
are confident that these risks are relatively minimal given the nature of its work, the donations
made to it and the modest costs that it incurs in respect of its employees.
Structur
rnanc8 and mana
em
Partners in Service is a UK registered charity (number 3274241, and is constituted under a trust
deed dated 2nd March 1987, as amended by a supplemental deed dated 12th August 1996. The
Trust has in recent years adopted a working name. DBI Partners UK,, and this is registered as
such at the Charity Commission,
Trustees are appointed by the Board of Trustees and serve for an indefinite period. They meet at
least annually. Those Trustees who have served during the year and up to the date the report
was approved are as follows:
Rev David Johnston (Chairman)
Rev Philip Hair (Vice Chairman)
Mr Stephen Dalling Isecretaryl
Mr Richard Henry (Treasurer)
Rev Alastair Dunlop
Rev Prebendary lan Lewis
Rev Howard Mason
Mrs Dorothy Pavey
Dr Sally Raheja
Rev Michael Smalles
In addition, since March 2019 and in accordance with the Charity's constitution, an Executive
Committee has operated to progress appropriate Trust business outside of full meetings of the
Trustees. Such business is determined by a committee of at least three Trustees.
New Trustees are selected on the basis of their experience, skills, and knowledge of Christian
work in India and across the world.

AR&A p5.pdf
PARTNERS IN SERVICE
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31¥W MARCH 2024
The Tru8t99s are responsible for preparing the Report of the Tru61885 8nd the financial
staternents in accordance with 2pplic8ble low and United Kingdom Accounting Standard8
(Unitad Kingdom Generally Accepted Aceountino Practicel, including Financial Reporting
Standard 102 'Th8 Financial Reporting Stanrfjard applicable in the UK 2nd Republic of Ireland..
Thelgw 8pplic8ble lo ch8riti88 in England and Wal99, thè Charities Aci 2011, ChBrity (Accounts
and Reports) Ragulations 2008 ond the provi8ioDs of the tru8t doed require$ the Trustees to
preparo financial gtatgm8ntg for each financial year which give 8 Iruo ond fair view of the 914t
of affairs of tho Charity and of the incoming r88OUTCeS and 8ppli¢ation of r8sourc88, including
the income and oxpenditure. ol the Charity for that period. In prepariry those financial
statements, thg Trustees ar6 roquirod to:
Select $uitablo accounting polici89 and th8n apply thom consistontly,
observe th8 method5 and principlos In tha Charity SORP;
make judgement6 and astimots8 that ar8 roasonablo and prudont;
•t8te wh8ther 8pplicable occountino stand4rd8 hgve been followed, subject to
8ny matariel dep8nures di9c1088d and explein8d in the finAnci818tat8mont•;
preparo the financial statomentg on tha going concern b8818 unlesB It 1$
ineppropriate to presume that tho Charity will continuo in buslnoss.
Th8 Tru8t809 4re responsible for keeping proper a¢￿UntIng recordj which disclose with
rea$on8ble accuracy at any time the fin8nci81 pogltionof the Charlty and to enable them tt>gnsurv
that the financial statgments comply with the Ch8ritle8 Art 2011. the Charity (Account¥ and
Reports) Regulation8 2008 and tho provisitsn9 of thè tru8t deed. Thèy are 8160 responsibl8 for
$4foou8rding the a$sets of the Charity and hence for t8klng reasonablg $top8 for the prevontion
end détection ol fraud and other Irregularities.
Approved by tha TTU¥tee8 and 8ign8d on thatr behalf by:
R•v D•vld John•toTr
Ch•ir of Tru•tse•
lofl
11/1212024, 11..52

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PARTNERS IN SERVICE
I report to the charity trustees on my examination of the accounts of the Trust forthe year ended
31st March 2024 which are set out on pages 7 to 15.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 20111"the Act"1,
Havi ng satisfied myself th at the accounts of the Trust a re not requi red to be audited a nd a re elig i ble
for independent examination, I report in respect of my examination of the Trust's accounts carried
out under section 145 of the Act. In carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 1451511bl 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 that give me cause to believe that in any material respect.,
accounting records were not kept as required by section 130 of the Act; or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirements concerning the forrn and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair view, which is not a
matter considered as part of an independent examination).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mrs S Truran FCCA FCA
Stre8ts Bush Limited
2 Barnfield Crescent
Exeter
EXI 1QT
DateiT

v)m

AR&A p8.pdf
Obri&
PARTNERS IN SERVICE
BALANCE SHEEr
AS AT 31sr MARCH 2024
At31
March
2024
At 311Y
M•r¢h
2023
FIXED ASSETS:
Invo9tm8nt8
CURREKf ASSETS:
Dgbtor9
Cash at bank and in hand
3,531
272218
3.286
235,775
276,747
239,061
LIABIUTIES..
Creditors: Amounts falling due within one y8ar
11A871
NET CURRENT ASSETS
274280
238,161
TOTAL NET ASSETS
274280
238,161
THE FUNDS OF THE CHARITY.,
Restricted Incom8 Funds
Unrestrictèd Funds
256K8
17A32
220,836
17.325
TOTAL CHARrrY FUNDS
274260
238.161
The notes on pageg 9-15 fonn an integral part of tho98 account$,
Th890 accounts were approved by the board of tru8t889 on ....
8nd •igngd on its bohalf by:
Rov D*vid Johnston
Chalr of Tni•t•
Mrs
'ph
S•¢r•tsry, Ti ￿&t•0
lofl
16/1212024, 10..55

PARTNERS IN SERVICE
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31ST MARCH 2024
ACCOUNTING POLICIES
al Basis of Accounting
The financial statements have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise stated in the relevant
notes to the accounts. The financial statements have been prepared with the Statement
of Recommended Practice.. Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (second edition
October 20191 (effective 1 st January
20191 and with the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland IFRS 1021. The financial statements have also been prepared with
the Charities Act 2011.
Partners in Service meets the definition of a public benefit entity under FRS 102.
bl Fixed Asset investments
Investments are included at current market value at the balance sheet date. Any gain
or loss on revaluation is taken to the Statement of Financial Activities. The Charity
does not acquire put options, derivatives or other complex financial investments,
cl Debtors
The gift aid debtor is recognised and included as income in the financial year when
there is a valid declaration from the donor, and the claim was made by the date these
accounts were approved.
dl Cash at bank
Cash at bank includes shortterm highly liquid investments with a short maturityof three
months or less from the date of acquisition or opening of the deposit or similar account.
el Creditors
Creditors are recognised when the Charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount
due to settle the obligation can be measured or estimated reliably. Creditors are
normally recognised at their seltlement amount after allowing for any trade discounts
due.
f) Income
All income is included in the Statement of Financial Activities when the Charity is legally
entitled to the income, receipt is probable and the amount can be quantified with
reasonable accuracy.
Donations are recognised when received by or on behalf of the Charity. Gift aid
receivable is included in income in the financial year when there is a valid declaration
from the donor, and the claim was made by the date these accounts were approved.
Any gift aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.

PARTNERS IN SERVICE
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31" MARCH 2024
ACCOUNTING POLICIES Icontinuedl
gl Expenditure
Expenditure is included on an accruals basis.
Charitable activities are costs i ncu rred by the Charity in th e delivery of its activities and
services for its benef iciaries.
h) The Funds of the Charity
Funds held by the Charity are..
Unrestricted funds
These are funds that are not subject to any restrictions regarding their use and are
available for application within the charitable objects for the general purposes of the
Charity,
Restricted incom& funds
These are funds which can only be used for particular restricted purposes within the
objects ofthe Charity. Restrictions arise when specified by the donor or when the funds
are raised for particular purposes or when the trustees resolve to earmark gifts that
would otherwise be allocated to the DBI (Generall Fund to another, particular DBI sub-
fund.
il Financial instruments
The Charity only has financial assets and liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction
value and subsequently measured at their settlement value.
il Going concern
The Trustees consider there are no material uncertainties about the Charity's ability to
continue as a going concern.
TANGIBLE FIXED ASSETS
Investments
There are currently none.
DEBTORS
2024
2023
Accrued Income.. Gift aid tax refunds
Prepayments
2,890
641
3,286
3.531
3,286

PARTNERS IN SERVICE
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31ST MARCH 2024
CREDITORS: Amounts falling due within one year
2024
2023
Accruals
Other Creditors: Gifts committed but not yet paid
1.487
900
1,487
900
RESTRICTED FUNDS
Fund
Balances
BIFonfiJard
Fund
Balances
CIFonvard
Income Expenditure
DBI (Generall
DBI IHindi Materials)
DBI IPastoral Relief)
DBI Isocial Projects)
DBI Istaff Retreat)
DBI (New Centres Running
Costsl
DBI Ichandaulil
DBI Ichandigarhl
DBI (Guwahatil
DBI (Jaipurl
DBI (Jammul
DBI (Lucknowl
DBI (Patnal
189,996
214,449
440
10,000
3,625
169,697
234.748
440
10,000
856
210
10,000
431
210
3,200
11,000
1,000
10,000
199
10,000
375
20,000
574
20,000
10,000
20,000
10,000
20,000
10,000
20,000
10,000
20,000
TOTALS
220,836
299,889
263,897
256.828
ANALYSIS OF FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
Fixed Assets: Investments
Current Assets
Creditors: Due within one year
17,432
258,315
11,4871
275,747
11.4871
Net Assets
17,432
256,828
274.260

PARTNERS IN SERVICE
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31ST MARCH 2024
RESTRICTED FUNDS (continued)
All the restricted funds are donated or raised from an appeal for Delhi Bible Institute IDBII.
The individual restricted funds are either for a particular geographical area or a specific
purpose.
RESTRICTED FUNDS - Previous Year
Fund
Balance5
B/Forward
Fund
Balances
CIForward
Income Expenditure
DBI (Generall
DBI (Social Projects)
DBI (Hindi Materials)
DBI (Staff Retreat)
D81 (Jaipurl
D81 (Lucknowl
DBI Ichandaulil
DBI Ichandigarhl
247,725 123,498
2,547
5,307
2,235
210
5,000
5,000
10,000
125
1181,2271
17,4231
12,2351
189,996
431
210
10,000
10,000
10.000
199
10,000
10,000
10,000
2,356
15,0001
15,0001
110,0001
12,2821
TOTALS
272,842 161,161
213,167
220,836
ANALYSIS OF FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
Fixed Assets.. Investments
Current Assets
Creditors.. Due within one year
18,225
19001
220,836
239,061
1900)
Net Assets
17,325
220,836
238,161
CHARITABLE GIVING
During the year, the Trust distributed gifts totalling £229,20012023 £195,442) all to Delhi
Bi ble Institute.
ADMIN COSTS: ADMINISTRATOR AND SUPPORT DEVELOPMENT OFFICER
The costs of an administrator for the Trust totalled £12,704 12023 £12,636). The
administrator is provided by St Bartholomew PCC, Bath and payments are made direct to
them.
In March 2024 theTrustees appointed a Support Development Officer Ipart-timefor 19 hours
a weekl. He is also provided by St Bartholomew PCC, Bath with payments made direct to
them. The costs of this position for the Trust totalled £58712023- £01.
ACCOUNTANCYIINDEPENDENT EXAMINATION
£900 was accrued for the Charity's independent examination in the year which included an
element for preparation of the year's accounts.

PARTNERS IN SERVICE
NOTES TO THE FINANCIAL STATEMENTS
YEAR TO 31ST MARCH 2024
NET GAINS ILOSSESI ON INVESTMENTS
2024
2023
Balance brought foward
Gain on revaluation of investments
Disposal
15,705
282
115,9871
Balance carried forward
10. TRUSTEE REMUNERATION AND EXPENSESIRELATED PARTY TRANSACTIONS
The Charity's insurance includes trustee indemnity insurance,
No remuneration directly or indirectly out of the funds of the Trust was paid or is payable for
the year to any Trustee or to any other person or persons known to be connected to any of
the Trustees.
Trustee expenses paid for the year ended 31st March 2024 amounted to £5,610 which
included £2,685 for Trustees, travel expenses to meetings and cost of hire of the
conference room plus £2,925 for three trustees to meet with the DBI team.
Two partners of Trustees were also invited to meet with the DBI team during the year,
alongside their spouses, and their travel expenses of £1,042 were also paid for by the
Ch arity.
There were no related party transactions during the year.

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