## **2021 SALT OF THE EARTH ANNUAL REOPRT** 2021 was another unusual year but, ultimately a successful one, despite a second wave of Covid 19. This one affected the villages we support far more than the first. Many were infected and there were deaths. The government again imposed tough restrictions which, although not as draconian as the first lockdown, badly affected the population which had not fully recovered from the financial problems caused by the first lockdown. We once again launched an emergency appeal which raised £ 38,474. This was not as high as the £ 51,914 raised last year but, in the circumstances, was still a fine effort. Proportionate amounts of money from the appeal were sent to all three partner organisations. Most of the money was spent on food relief for families most in need and this proved to be lifesaving in some circumstances. With the experience gained in the first wave all three partners were able to rapidly deploy medical advice and assistance to the villages. MASARD was able to continue much needed educational sessions as the schools had not re-opened after the first wave. In fact, the schools did not open again until November. Our revenue at £ 218,243 was much higher than the budgeted £135,000 and exceeded the 2020 figure by £34k. This was due mainly to the emergency appeal and two one off large donations. One donation for £25k was to kick start a CRUSADE micro credit scheme for WSHG members. Another donation for £10k was designated for water projects and tree planting. Some extra revenue was obtained from a small number of social events that were able to start up again at the end of the year and we had a bigger than expected level of donations in December. Earlier in the year we decided to increase the costs of our child, tree and village sponsorship schemes and the full effects of these increases will be felt next year Due to enhancements to our website we were able to recruit 28 new child sponsors throughout the year. Despite a second lock down all three partner NGOs in Tamil Nadu were able to continue with most if not all the agreed programmes. The renewal applications for FRCA status by CRUSADE and MASARD were awarded by the Indian authorities. This allows NGOs to receive foreign funding. CARE’s application for this status is still pending by the Indian authorities but we remain hopeful that it will be awarded soon. We finish the year with a healthy brought forward figure of over £57k which is close to the 2020 figure. This has been achieved despite paying the first quarter 2022 instalments to CRUSADE and MASARD in late 2021. We start 2022 in a confident mood with the ability to modestly increase our 2021 grants to all three partners. We have a big tree planting carry over amount which will allow us to plant 25,000 trees, an increase of 10,000. Also carried forward is a further £5k which will double the amount of water generation projects. We have entered a contract for £1k with Exeter University who will provide student led consultancy on short and long term funding practices. This good result has only been possible because of the generous and long standing support of a large number of people. We are conscious however of the ageing profile of our supporter base and in 2022 we will be seeking to recruit more young people as well as company sponsorship. Murray Frankland Chair, Salt of the Earth 12[th] January 2022 ## **SALT OF THE EARTH Statement of Financial Activities** for the year ending December 31st 2021 Unrestricted Restricted Total 2021 Total 2020 |Incoming resources|(Notes)||||| |---|---|---|---|---|---| |Incoming resources from generated funds|||||| |Voluntary Income|2|66,642.38|135,680.83|202,323.21|170,357.16| |Trusts|3|1,206.27|9,500.00|10,706.27|10,653.62| |Activities from generating funds|4|4,858.29|0.00|4,858.29|2,770.28| |Investment Income||123.90|0.00|123.90|197.48| |Incoming resources from charitable activities|||||| |Other incoming resources||231.04|0.00|231.04|203.54| |Total incoming resources||73,061.88|145,180.83|218,242.71|184,182.08| |Costs of generating funds|||||| |Costs of generating voluntary income|||||| |Event Costs||0.00|0.00|0.00|0.00| |Fundraising trading: cost of goods|sold and other costs||||| |Total costs of generating funds||0.00|0.00|0.00|0.00| |Net Incoming Resources for charitable activities||73,061.88|145,180.83|218,242.71|184,182.08| |Resources Expended||||||| |---|---|---|---|---|---|---| |Charitable activities||||||| |Care|Child Sponsorship|5|0.00|3,966.73|3,966.73|4,293.33| |Care|Goat Rearing|16|5,261.50|0.00|5,261.50|0.00| |Care|Corona Relief|14|0.00|7,061.31|7,061.31|6,810.60| |CRUSADE|Village Sponsorship|6|0.00|5,253.76|5,253.76|6,187.86| |CRUSADE|Environment|7|0.00|7,772.32|7,772.32|5,719.33| |CRUSADE|Water Projects|8|0.00|4,919.75|4,919.75|0.00| |CRUSADE|Health|9|0.00|29,096.28|29,096.28|23,546.08| |CRUSADE|Women's SHG's|11|0.00|15,924.89|15,924.89|11,964.26| |CRUSADE|Disability Project|12|0.00|5,959.13|5,959.13|0.00| |CRSADE|Microcredit Program|13|0.00|25,000.00|25,000.00|0.00| |CRUSADE|Corona Relief|14|0.00|14,780.67|14,780.67|21,528.03| |CRUSADE|Other||145.65|0.00|145.65|1,491.27| |Masard|Child Sponsorship|5|0.00|22,074.32|22,074.32|12,922.93| |Masard|Village Sponsorship|6|0.00|7,097.96|7,097.96|2,685.29| |Masard|Environment|7|0.00|7,514.73|7,514.73|10,022.82| |Masard|Water Projects|8|0.00|0.00|0.00|2,667.74| |Masard|Mobile Clinic|10|0.00|4,965.01|4,965.01|0.00| |Masard|IRDP|10|0.00|10,691.26|10,691.26|11,600.51| |Masard|Corona Relief|14|0.00|16,833.78|16,833.78|20,437.67| |Masard|Other||50.13|0.00|50.13|946.33| |Administration||17|20,913.50|0.00|20,913.50|16,738.70| |Governance costs||18|0.00|0.00|0.00|0.00| |Total charitable activity costs|||26,370.78|188,911.90|215,282.68|159,562.75| |Other resources expended||||||| |Visitors Trip||15|0.00|0.00|0.00|3,451.00| |Web Costs|||0.00|0.00|0.00|0.00| |Foreign Bank Fees|||41.74|0.00|41.74|166.22| |CAF Bank Fees|||1,741.38|0.00|1,741.38|1,427.86| ||Total other costs||1,783.12|0.00|1,783.12|5,045.08| |Total resource expended|||28,153.90|188,911.90|217,065.80|164,607.83| |Net incoming/outgoing resources before transfers|||44,907.98|(43,731.07)|1,176.91|19,574.25| Net incoming/outgoing resources before transfers 1 of 4 D. Bradly 30/05/22 |Transfers|(38,500.00)|(38,500.00)|38,500.00|0.00|0.00| |---|---|---|---|---|---| |Gross transfers between funds|||||| |Net incoming resources before other||6,407.98|(5,231.07)|1,176.91|19,574.25| |recognised gains and loses|||||| |Reconciliation of Funds|||||| |Total funds brought forward||43,903.19|32,771.17|76,674.36|57,100.11| |Total funds carried forward||50,311.17|27,540.10|77,851.27|76,674.36| |**SALT OF THE**|**EARTH**||||| |**Balance Sheet**|||||| |as at December 31st||2021|||| ||(Notes)|||**2021**|**2020**| |Current assets|||||| |Stocks and work-in-progress||||0.00|0.00| |Debtors||19||6,056.00|7,833.98| |Investments||||0.00|0.00| |Cash at bank and in hand|||||| |Nat West New||||1,066.96|1,849.96| |CAF Acc||||55,728.31|51,990.42| |Shawbrook Savings Acc||||15,000.00|15,000.00| |Total current assets||||77,851.27|76,674.36| |Liabilities|||||| |Creditors: Amounts falling due within one year||20||0.00|0.00| |Net current assets or liabilities||||77,851.27|76,674.36| |Total assets less current liabilities||||77,851.27|76,674.36| |Creditors: Amounts falling due after more than one year||||0.00|0.00| |Provisions for liabilities and charges||||0.00|0.00| |Net asset or liabilities||||77,851.27|76,674.36| |The funds of the charity|||||| |Endowment funds||||0.00|0.00| |Restricted income funds||||27,540.10|32,771.17| |Unrestricted income funds||||50,311.17|43,903.19| |Total charity funds||||77,851.27|76,674.36| |The notes at pages 2 to 5 form part of these accounts||||-|| Approved by the trustees on Feb 28th 2022 Murray Frankland - Chair of Trustees 2 of 4 D. Bradly 30/05/22 ## Notes 1 Accounting Policies |2 Voluntary Income
Cash & Cheques
Unrestricted
Direct Debits
Standing Orders
Large Donations
Gift Aid
Other
3 Donations Through Trusts
Unrestricted
Charity Trust
Calpe Trust
Mageni Trust
Restricted
Arcaid
The Eva Reckitt Trust
Mageni Trust
Open Gate
Rhododendron Trust
Souter Charitable Trust
WF Southall Trust
Total
4 Income from Fundraising
Stalls
Gifts
Meals
Collection Boxes
Mindfullness
Woody
Memorial
Other|**2021**
**2020**
7,835.81
4,327.98
8,982.00
8,183.00
12,521.94
12,233.00
12,267.39
17,094.25
22,352.82
21,169.28
2,682.42
3,313.31
66,642.38
66,320.82
**2021**
**2020**
206.27
53.62
0.00
400.00
1,000.00
0.00
1,206.27
453.62
3,000.00
1,500.00 Disability
1,000.00
1,000.00 Adolescent Girls
0.00
1,700.00 Health
2,500.00
2,500.00 Trees
0.00
500.00 Environment
0.00
3,000.00 Trees
3,000.00
0.00 Health
9,500.00
10,200.00
**2021**
**2020**
2,826.33
443.75
709.47
520.28
20.00
1,215.00
191.50
187.50
140.00
403.75
883.50
0.00
87.50
0.00
4,858.29
2,770.28| |---|---| ## Restricted Funds Various restricted funds are maitained to manage specific projects for which donations are collected and transferred to our project partners. |||**Brought**|||**Expenditur**||**Carried**| |---|---|---|---|---|---|---|---| ||**Fund**|**Forward**|**Income**|**Admin Fee**|**e**|**Transfer**|**Forward**| |5|Child Sponsorship|1,790.93|25,803.00|0.00|26,041.05|0.00|1,552.88| |6|Village Sponsorship|7,777.61|11,280.00|0.00|12,351.72|(6,500.00)|205.89| |7|Climate Change (Trees14,171.62||19,778.80|0.00|15,287.05|0.00|18,663.37| |8|Water Projects|6,224.65|9,250.00|0.00|4,919.75|(6,000.00)|4,554.90| |9|Health Projects|(130.82)|10,795.00|0.00|29,096.28|18,000.00|(432.10)| |10|IRDP + Clinic|(306.76)|0.00|0.00|15,656.27|16,000.00|36.97| |11|Women's SHG|18.60|1,800.00|0.00|15,924.89|14,000.00|(106.29)| |12|Disability Project|0.00|3,000.00|0.00|5,959.13|3,000.00|40.87| |13|Microcredit Program|0.00|25,000.00|0.00|25,000.00|0.00|0.00| |14|Corona Appeal|3,137.95|38,474.03|0.00|38,675.76|0.00|2,936.22| |15|Supporters Visit|87.39|0.00|0.00|0.00|0.00|87.39| ||Total|32,771.17|145,180.83|0.00|188,911.90|38,500.00|27,540.10| 3 of 4 D. Bradly 30/05/22 ## 12 Disability Project A new Community Based Disability project was started in 2021 to provide support, training and equipment for the disabled in 180 villages spread over 4 blocks. Half of the funds was provided by the Arcaid Trust. ## 13 Microcredit Program CRUSADE initiated a Microcredit progam providing revolving credit loads to members of the 400 women's self help groups in the villages. The donation of £25,000 is a one-off kick start to the scheme. ## 14 Corona Appeal A further appeal was made in April 2021 in the light of the ongoing situation in the villages, to which a futher £38,474 was raised on top of the £51,914 raised in 2020. ## 15 Supporters Visit There was no supporters visit again in 2021 due to the Covid-19 situation in India and UK. ## 16 Goat Rearing An experimental income generating project was started in one of the begging communities by purchasing 2 female goats each for 16 families together with training and support. ## 17 Administration From 2019 a part-time admin assistance has been used to assist the charity. for which an annual consultancy fee is paid in 12 parts. |Admin Consultancy
Consumables
Child Sponsorship
Data Base
Publicity/Newsletter
Training
Travel to India
Insurance
Web Hosting
Fundraising
Other Consultancy|**2021**
**2020**
17,604.00
12,000.00
691.32
802.50
0.00
140.90
0.00
0.00
2,141.07
2,510.51
71.88
0.00
0.00
665.39
108.86
0.00
296.37
331.88
0.00
0.00
0.00
287.52| |---|---| ||20,913.50
16,738.70| ## 18 Goverenance Salt of the Earth Trustees are all volunteers and not paid for their time and efforts. Certain expenses may be reimbursed within the limits of the administration budget. |19 Debtors
Prepayment to Equals
Income tax recoverable
Tax Claim (Jersey)
CAF Gift Aid Claim
Direct Debits
Internet Donations
20 Creditors
Care (Child Sponsorship)
Staff Expenses|**2021**
**2020**
**Varience**
0.00
2,000.00
2,000.00
3,769.25
4,243.50
474.25
1,800.00
900.00
(900.00)
30.75
529.48
498.73
56.00
101.00
45.00
400.00
60.00
(340.00)
6,056.00
7,833.98
**2021**
**2020**
**Varience**
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00| |---|---| 4 of 4 D. Bradly 30/05/22 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A liidcpeiident Examiner'5 Report Report to the tfu8ts•sl mom￿rS of Satt of the Earth On accounts for the year ¢Trd0d 31 t)0c8mb8r 2021 Charlty no Ilf any) 0328328 Set out on pays 1 {Rewrtl 14 IAceounl8) I r8port to the trustees on my axamlnation of tho accxjunts of the abo¥0 c*arity for tha y•ar ended 31 Dec￿b￿ 2021. Respon8lblltl•b •nd ol report As lh¢ chanty's trustees, you are reswJn8ible for Ihe preparation of ac￿l￿￿ in accordan￿ wrth the requir¢nEnts ol the Charities Aet 2011. I report tn rèspect ol ry 8xaminatxJn of the Trusfs a(￿Ou￿￿ carried out under section 145 of the 2011 Act and In carrying out my examination, I have followed all the applicable Directions given ty the Charity.Comm*ssion urlder sectson 14515llb} ofthe A¢t. Indwd•nt •xamln•rf• I hav• eAynpl•tsd my &xsrrination. I confirm that no material matters have come to •tat•mMt my 8ttention in ￿nneCt￿)n th8 examlnatbn whKh gNe6 me cause to believe that in, any material iespect.. the wjunting records were not kept in wrdanc* with $8clion 130 oftho Charities Actr. or the aco)unts d#1 not a¢￿d wfth th¢ 8e¢¢unting reccth", or the am)unts dK1 not cornp￿ with thè applicabse r•qtsir6m8nts Cor￿MIng thè form and c£Jntent ol ￿￿o￿nts Sèt out in the Ch8fFb•s (Accounts and Rep￿ts) Regulations 2008 othw than ¥ny requirement that th? arwunts give a Irue and fairf viewwhlch Is not a matt¢r¢widered 89 part ol an ind¢pendenl examlnatts)n. I have no concerns and have corne acr088 no othor matt*s in conn8CtKJn with the eXan￿natIon to which att•ntion 8hould be dffjwn In this t•PDrt in order to enab￿ a proper understanding of Ihe 8rxounts to be IiyhvJrA Namo: Noel Anthony Smith Rgjgvant profe8$lonal qualincationl8} or Ix>dy Ilf any): FCC& ACMA Addvesl: 6 Broctone Close. Broughton Aslw. LE9 6XX. IER Oct 2018