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2023-09-30-accounts

Faith Welfare Trust Annual Report 2022-2023

FAITH WELFARE TRUST

THE OLD VICARAGE  ACKLINGTON  NORTHUMBERLAND  NE65 9BL TEL 01670 760620

E-mail: fwt.news@gmail.com Web: www.faithwelfaretrust.org

Registered Charity number 327557

Faith Welfare Trust

Annual Report for year ending September 30, 2023

Introduction

Faith Welfare Trust (FWT) is constituted by Trust Deed, established in 1987. The objects of the charity are: to promote the welfare of disadvantaged and/or destitute children and young people in the area of benefit (India); and to support disadvantaged children and young people in the area of benefit in their education and training. To fulfill these objects, it provides support to 2 homes (one for girls, one for boys) for deprived children near Chennai, South India, and Faith School in Rajahmundry (also known as Rajahmahendravaram), Andhra Pradesh state, India, 350 miles to the North.

The trustees have regard to both the Charity Commission’s general guidance on public benefit and prevention and relief of poverty for the public benefit. FWT’s work is in accordance with both these guidelines and the main objects set out in the trust deed.

Governance

The Trustees of FWT for the year 2022-23 comprised:

Brian Tugwell, Elsie Tugwell, Alistair Coomer, Chris Sayers, Tessa Sayers, John Fisher, Rachel Fisher, Joanne Hutchison, April Butterworth (on leave of absence from 20[th] May 2023 due to ill health), David Shipley (Treasurer, from April 21).

Tessa Sayers is the chair of trustees and she and Chris Sayers have the role of “managing trustees”. They arrange the twice-yearly trustee meetings and oversee the financial affairs of the charity and contact with supporters, both to acknowledge donations and for information, though much of this work is carried out by other trustees (see below). They carry out the annual return for the Charity Commission.

The treasurer, David Shipley, manages the charity’s financial affairs and record keeping, including acknowledgement of donations, Gift Aid claims and preparing the accounts for the independent examiner. He is a signatory to the bank account. His experience working with similar charities in the past and his competence and thoroughness in handling charity finances are a huge asset to the board.

John and Rachel Fisher prepare the once or twice-yearly newsletter to supporters which includes significant events occurring at the projects supported by FWT, the impact of work done at the projects on some of the beneficiaries of the projects and articles giving relevant background information. They manage the FWT website and update FWT’s FaceBook account with regular posts which encourage supporters and gain interest from elsewhere.

Brian and Elsie Tugwell play a major role in liaising with the charity's projects in India as they are based in India for several months each year. They attend the meetings of Nambikkai Illam Trust whenever possible and are in regular contact with the staff at the children's homes and Faith School. They keep the other trustees informed of any changes or developments.

Alistair Coomer has been on the board of trustees from the charity's inception and this long-term view, together with financial and managerial experience, is very beneficial to the governance of FWT.

Joanne Hutchison has visited the children’s homes and Faith school. She (with David) ensures that online gifts are individually acknowledged and she contributes to the FaceBook page. As a person living with a disability she brings an additional very valuable perspective to board discussions.

April Butterworth has experience working with and supporting children and families with mental health problems (especially autism). She visited the homes in December 2019. Her knowledge of how the homes operate and supporting young people with mental health issues make her advice very valuable to the board. Due to ill-health she was unable to contribute to trustee meetings in the period of this report and was officially on leave of absence from May 2023.

The trustees meet twice a year (spring and autumn). Due to their geographical dispersal in the UK, it is not always practical to meet in person and all meetings in 22-23 were conducted over Zoom. Correspondence is conducted by WhatsApp and email on relevant matters arising between meetings, to inform and consult with trustees. When vacancies on the board of trustees arise or when there is an opportunity to recruit a valuable new board member, potential new trustees are invited by the existing board. The trust deed does not specify the maximum number of trustees.

Each year, some trustees usually visit the school and homes in India to see for themselves how things are and make contact with the staff and trustees of the Nambikkai Illam Trust (NIT), the Indian charity that manages the homes and school. In the year from Oct 2022 to Sept 2023 Brian and Elsie Tugwell were able to visit India in October 22 and Chris and Tessa Sayers visited the homes in February 2023. Contact with trustees and staff at the homes and school was also conducted by phone and via email and WhatsApp.

None of the Trustees of FWT received any remuneration for their services.

The homes are managed locally by the trustees of the Nambikkai Illam Trust (NIT), based in Chennai, who normally meet approximately every 2 months to deal with strategic and practical issues as they arise. Trustees in 2022-23 comprised Chair Dr Livingstone (retired teacher at Madras Christian College), Dhyaneswar, Dr Esther (a GP), Brother Anthony and Mrs Sunithy Jeyakaran (runs a local old peole’s home). Brother Anthony is a new member (joined Feb 23) and is involved in Christian charity work in the centre of Chennai. NIT holds a bank account at ICICI bank to which FWT sends funds as necessary to meet the costs of the homes and Faith School. To comply with new government regulations, an account was set up with the State Bank of India in Delhi for the receipt of foreign funds, which are then transferred to the usual ICICI account. Minutes of their meetings are sent to FWT trustees as well as copies of their bank statements and their audited accounts. The manager of the homes, Chandra Rao, sends a monthly breakdown of income and expenditure to both NIT trustees and FWT trustees as well as regular updates of what has been happening at the homes, mainly via WhatsApp.

Faith School is managed locally by Dr Samuel Moses and his wife Kamala. The school's management and finance arrangements are overseen by trustees of Nambikkai Illam Trust who arrange for appropriate funds to be sent from the main

Nambikkai Illam bank account to the school to pay staff salaries, food for lunches and other overheads.

Nambikkai Illam Children’s Homes

FWT supports 2 children’s homes near Sriperumbudur, just outside Chennai, Tamil Nadu State, South India. The accommodation comprises:

The two homes are less than a mile apart. Most daily activities are conducted separately in the respective homes but the children get together regularly on free days and for special events and activities. This ensures regular contact for siblings living in the two homes, of whom there are quite a few. During the 22-23 school year there were 17 girls (aged between 5 and 16) and 19 boys (aged between 6 and 16). Two older boys who are at college continue to live at the homes and provide help and support to the warden.

The school year runs from June to end April and the annual intake is at the start of June. In May, children return to their home area if there are relatives who can take care of them for a month’s holiday. If not, the children stay at the homes but these are very few. The children normally attend the local primary school in Vengadu village and secondary schools in Vengadu (boys) and Sriperumbudur (girls), where they are taken by bus each day. The older children are found appropriate further education or training if they wish to continue their education beyond school age and, where appropriate, continue to live at the homes. At the end of the 22-23 year there were 7 older girls being supported in degree level education and 1 in vocational training and 5 older boys in degree level education and 2 in vocational training.

Ruth continued as warden of the girls home and Chandrika, who retired after coming back as assistant warden for some months, was replaced by Mrs Jamuna as assistant warden. Chandra Rao is warden of the boys’ home and also overall manager, helped by his wife Sumathi who is assistant warden. Chandra and Sumathi have held these posts for around 15 years and in 2021 Chandra gained a masters degree in social work. Dr Esther, a NIT trustee who is a GP, held a medical camp and thoroughly checked all the children’s health.

In summer 2023, both homes were repainted and extensive work was done to the flooring in both homes and they were repainted.

Members of the Church of God in Pernampet normally assist with the spiritual development of the children and visit the Homes regularly. In addition, other Christian activities take place from time to time, such as a weekend “camp” run at the homes by a local Scripture Union group, which is much enjoyed by the children. When FWT trustees visit the homes they also help with talks, activities and singing.

SIPCOT, the development agency, had informed NIT in April 2015 that they would require a plot of land adjacent to the boys' home where the boys currently have small gardens. As last year, there has still been no activity by SIPCOT on this plot of land in the current year and it now seems that the land will not be required. As

ever, the situation is being monitored closely by NIT trustees, in order to get maximum notice of any new developments.

Faith School, Rajahmundry

The Faith Public School opened at the start of the academic year in June 2004, with the aim of providing a free English medium education for poorer students who would not otherwise be able to afford to go to school. Those who can afford it pay the normal fee but they are a small minority. Faith School’s classes range from lower kindergarten to 7th standard, providing a high standard of education for children from the ages of 4 (lower kindergarten) to 13 (7th standard). All pupils are provided with a nutritious free lunch every day. The children are mainly from Hindu families, with some Muslim children also attending. They receive some Christian teaching and singing at their assembly every day and the ethos of the school is generally Christian.

The number of students in the 22-23 school year was 240 and similar numbers registered in June 23 for the following year. The school continues to be very popular in the local area.

Fund raising

The vast majority of FWT’s funds continues to be raised through standing orders from individual supporters and one-off donations by individuals (or legacies) and collections from various churches in the United Kingdom and North America, together with boxes in shops, stalls at fetes, sponsored walks and the like. All oneoff donations are acknowledged with a personal letter of thanks. Supporters worldwide receive one or two copies of the FWT newsletter each year to keep them updated about events at the homes and school, including case studies and more general articles. There is also a website and a Facebook page which are updated regularly with news of activities at Faith School and Nambikkai Illam homes. Online donations are collected using People’s Fundraising (successor to Golden Giving) which has comprised an increasing share of the income. FWT does not operate any individual child sponsorship scheme.

Over the year from October 2022 to September 2023, income was £58,348.74, of which £6,484 was a gift aid payment from HMRC and £894.73 was bank interest. Outgoings were £95,297.44, of which £95,000 went directly to India to fund the school and homes (including extensive building refurbishment) and the remainder was spent on administrative costs.

Funds in FWT bank accounts at the end of the financial year 2022-23 total £143,365.42.

Locally, the children’s homes have been attracting increasing amounts of support from individuals and businesses – money, gifts (informed by a list of needs compiled by the manager – for example kitchen equipment, sports equipment), treats for the children (for example a trip to a local hotel for a Christmas celebration) or labour (for example, local hotel employees helped to tidy up the compound garden). These are encouraged and greatly appreciated by NIT and FWT trustees.

Reserves

The policy of the Trustees is to hold adequate reserves of funds to ensure that standing commitments to support the trust’s projects can be met for at least a year. This extended period is because if it were decided to stop funding the homes or

school, alternatives would have to be found for all the children currently supported and this could not be done quickly.

It is important that a regular flow of funds to the projects is maintained as a high proportion of the disbursed funds go towards food, salaries, clothing and medical costs. After consideration, trustees decided that reserves sufficient to fund the homes and school in India for a year should be held. If FWT were unable to continue raising funds, this would allow alternative accommodation/schooling to be found for our beneficiaries or alternative funding to be sought. A shorter period would risk leaving vulnerable children without suitable homes or education. The agreed amount was £60,000.

This reserve can also act as a contingency fund against major disasters, as the region around the Nambikkai Illam children’s homes has been subject to earthquakes on more than one occasion. There is also a risk of damage during the monsoons, which occur each year. While insurances are maintained, in the event of a natural disaster it would be many months before the homes could be repaired and re-built, so it is deemed prudent to retain a reserve against this eventuality.

In addition, no written guarantee has yet been received from SIPCOT that they will not require some or all of the land currently occupied by the boys' home, although nothing has been heard from them for some years. It is therefore prudent to keep reserves to at least cushion that eventuality until such a guarantee can be obtained.

The current balance is substantially higher than the reserve amount, which enables longer term plans to be made for the work in India and protects against exchange rate fluctuation. Indian regulations for charities that receive foreign contributions mean that money sent to India has to match very closely with their ongoing expenditure or risks being taxed, so the reserves are held in the UK. Trustees are mindful that money held should be spent appropriately according to FWT’s charitable objects.

Future Developments

Trustees plan to carry out the following development of FWT’s work:

Declaration The trustees declare that they have approved the FIW annual report for 2022-23. Signed on behalf of the Trustees: Signature Full name Tessa Sayers Chris Sayers Position Chair of trustees Trustee Date 2fv kn 2-gy+

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

For

FAITH WELFARE TRUST

FAITH WELFARE TRUST

GENERAL INFORMATION for the Year Ended 30 September 2023

ADDRESS: 18 Field House Close Acklington Morpeth NE65 9PE

ACCOUNTANTS: 60 North Accounts Ltd Hillside Cottage Voe Shetland ZE2 9PT

NOTES:

  1. These accounts have been prepared on a receipts and payments basis in accordance with the SORP 2015 Accounting and Reporting by Charities and the Charities Act 2011.

  2. All funds received from donors are unrestricted.

FAITH WELFARE TRUST

Independent Examiner's Report to the trustees of Faith Welfare Trust

I report on the accounts of the charity for the year ended 30 September 2023, which are set out on pages 2 and 3.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required this year under S144 (2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explainations from you as trustees concering any such matters. The proceedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts in accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met;

or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
14-Jan 2024
R Nicol FCCA 60 North Accounts Ltd
Hillside Cottage
Independent Examiner Voe
Shetland
ZE2 9PT

FAITH WELFARE TRUST

RECEIPTS AND PAYMENTS ACCOUNT for the Year Ended 30 September 2023

GENERAL FUND
Income Receipts:
From Voluntary Sources
Legacy
Donations
Donations under Gift Aid
Gift Aid: Tax Claims
From Assets:
Deposit Interest
TOTAL RECEIPTS
Payments:
Charitable Activity Direct Expenditure
Transfers to Nambikkai Illam Trust
Management and Administration
Telephone, Fax, Postage & Stationery
Travel
Accountancy
Bank Charges
TOTAL PAYMENTS
Net Receipts (Payments)
Bank Deposit and Current Account Balances
at 30 September 2022
Bank Deposit and Current Account Balances
at 30 September 2023		 24816
26154
6484
895		 2023 2022
-733
12154
25964
9298
61
46745
60000
773
0
75
50
898
60898
-14153
194467
180314
168
75
54		 58349
95000
297
95297
-36949
180314
143365

2

FAITH WELFARE TRUST STATEMENT OF ASSEf5 AND UABIUTIES As at 30 September 2023 MONETARY ASSETr. 20 2022 eank Current Account 26687 31336 Bank Deposits 116678 143365 148978 180314 DEBTOK. Tax on glft aid 6570 TOTAL CURRENT ASSEf5 149935 186798 LIAbiim&. Accountanty 75 75 Other expenses 75 75 The 5taternent of ac£ounts are approved by the Board OfT￿￿ee5 Chris sayers ) Trustees David Shipley Dated: 2024

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

For

FAITH WELFARE TRUST

FAITH WELFARE TRUST

GENERAL INFORMATION for the Year Ended 30 September 2023

ADDRESS: 18 Field House Close Acklington Morpeth NE65 9PE

ACCOUNTANTS: 60 North Accounts Ltd Hillside Cottage Voe Shetland ZE2 9PT

NOTES:

  1. These accounts have been prepared on a receipts and payments basis in accordance with the SORP 2015 Accounting and Reporting by Charities and the Charities Act 2011.

  2. All funds received from donors are unrestricted.

FAITH WELFARE TRUST

Independent Examiner's Report to the trustees of Faith Welfare Trust

I report on the accounts of the charity for the year ended 30 September 2023, which are set out on pages 2 and 3.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required this year under S144 (2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explainations from you as trustees concering any such matters. The proceedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts in accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met;

or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
14-Jan 2024
R Nicol FCCA 60 North Accounts Ltd
Hillside Cottage
Independent Examiner Voe
Shetland
ZE2 9PT

FAITH WELFARE TRUST

RECEIPTS AND PAYMENTS ACCOUNT for the Year Ended 30 September 2023

GENERAL FUND
Income Receipts:
From Voluntary Sources
Legacy
Donations
Donations under Gift Aid
Gift Aid: Tax Claims
From Assets:
Deposit Interest
TOTAL RECEIPTS
Payments:
Charitable Activity Direct Expenditure
Transfers to Nambikkai Illam Trust
Management and Administration
Telephone, Fax, Postage & Stationery
Travel
Accountancy
Bank Charges
TOTAL PAYMENTS
Net Receipts (Payments)
Bank Deposit and Current Account Balances
at 30 September 2022
Bank Deposit and Current Account Balances
at 30 September 2023		 24816
26154
6484
895		 2023 2022
-733
12154
25964
9298
61
46745
60000
773
0
75
50
898
60898
-14153
194467
180314
168
75
54		 58349
95000
297
95297
-36949
180314
143365

2

FAITH WELFARE TRUST STATEMENT OF ASSEf5 AND UABIUTIES As at 30 September 2023 MONETARY ASSETr. 20 2022 eank Current Account 26687 31336 Bank Deposits 116678 143365 148978 180314 DEBTOK. Tax on glft aid 6570 TOTAL CURRENT ASSEf5 149935 186798 LIAbiim&. Accountanty 75 75 Other expenses 75 75 The 5taternent of ac£ounts are approved by the Board OfT￿￿ee5 Chris sayers ) Trustees David Shipley Dated: 2024