(HARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Salt of the Earth
On accounts forthe year
ended
31 December 2023
Charlty no
(If any)
0328328
Set out on pages
ort
Accounts
I report to the trustees on my examination of the accounts of the above charty for
the year ended 31 December 2023 - copy attached.
As the charlty's trustees, you are responslble for the preparation of the accounts in
accordance with the requirements of the Charitie8 Act 2011.
I report in respect of my examination of the Trust's accounts carrled out under
section 145 of the 2011 Act and in carrying out my examination, I have followed all
the applicable Directions given by the Charlty Commission under section 145(5)(b)
of the ACL
R88pon8lblltle8 and basls
of report
Independent oxamlnevs I have completed my examination. I confirm that no material matters have come to
•tatoment my attention in connection wlth the examination which gives me cause to believe
that in, any material respect..
the accounting records were not kept In accordance with sectlon 130 of the
Charities Act; or
the accounts did not accord wlth the accounting records; or
the accounts did not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports)
Regulatlons 2008 other than any requirement that the accounts give a 'true
and fairf view which is not a matter considered as part of an independent
examination.
I h8ve no concems 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.
Dat•:
Slgned:
Namo:
Noel Anthony Smith
Relevant profe88lonal
quallllcatlon(s) or body (il
any)..
FCCA, ACMA
Address:
6 Broctone Close, Broughton Astley, LE9 6XX.
IER
Oct 2018

O::salt of the earth
SALT OF THE EARTH 2023 ANNUAL REPORT
2023 was a good year for the charity. A one off £30,000 donation coupled with a successfully planned
campaign to increase fund raising application income were significant factors in increasing income by
45 % to £206,867 from £141,745. Other factors were income from supporter's visits for the first time
since the pandemic and increases in voluntary contributions and social fundraising. Gift aid was
significantly higher at £19,719. The carry forward figure at the end of the year increased by over
£33,000 to £76,785 excluding reserves of £20,000.
Administrative charges were higher due mainly to staff costs associated with visiting our three partner
organizations in Tamil Nadu for the first time in three years due to the pandemic. However
administration costs as a percentage of income was maintained at 190/0.
Our Development Officer continued to develop our website and social media sites. This led to an
increase in child sponsors as well as ongoing enquiries from several organisations and individuals
who were previously unknown to us. We recognize that this activity is vital if we are to replace income
from our loyal but primarily older supporter base.
The visit at the start of the year in January to Tamil Nadu by three Trustees and our Development
Officer, after a three year gap, was both rewarding and necessary. As a result our relationships with
all three partner organisation were renewed and strengthened. Thanks to our continuing support
during the extensive government lockdowns our partners were able to deliver extensive food and
other humanitarian aid to the hundreds of rural villages that they worked in. This not only relieved
much suffering but added considerably to their reputation and standing in these communities. It was
clear however that the ongoing development work that we had been funding in these villages had
been disrupted and that the need for it had increased.
The healthy year end carry forward figure gives us renewed confidence for 2024. It means that we will
be able to make a modest increase in our funding to our partners in 2024. However, unless we get
another large one -off payment, we will not be able to, maintain this year's income and our budget
anticipates this eventuality
Murray Frankland
14th February 2024
Chair

SALT OF THE EARTH
Statement
Financial
tivitl
for the year endlng December 31 st 2023
Unrestricted Restricted Total 2023 Total 2022
Incoming resources
Incoming resources from generated funds
Voluntary Income
Trusts
Activitles from generating funds
Investment Income
Incoming resources from charitable activlties
Other incomlng resources
Total Incomlng resources
(Notes)
2 90,040.67
1,100.00
4 10,169.70
850.62
81.729.17 171,769.84 113,755.37
24,100.00 25.200.00 20.000.00
0.00 10,169.70 7,615.95
0.00
850.62
199.79
319.40
0.00
319.40
88.89
102.480.39 105,829.17 208,309.56 141,660.00
Costs of generating funds
Costs of 96neratlng voluntary income
Event Costs
1,377.53
Fundralslng tradlng: cost of goods sold and other costs
Totsl costs of generating funds
1,377.53
0.00
1,377.53
101.21
0.00
1,377.53
101.21
Net Inwmlng Resources ft)r charltable actlvltles
101.102.86 105,829.17 206,932.03 141,558.79
Resources Expended
Charitsble actlvitles Q
C8re
Chlld Sponsorship
Care
ID Cards
CRUSADEVlllage Sponsorshlp
CRUSADE Envlronment
CRUSADE Water Proj8cts
CRUSADE Hoatth
CRUSADEWomen'8 SHG'S
CRUSADE Disability Project
CRSADE Adolescant Girls
CRUSADE Other
wwi
Child Sponsorshlp
wwi
Vlllage Sponsorshlp
wwi
Envlronment
wwi
Water Projects
wwi
Moblle Clinic
wwi
IRDP
wwi
Educatlon
wwi
Other
Administratlon
Governance costs
Total charitable actlvlty Costs
0.00
7,890.75
7,890.75
5,132.83
989.59
0.00
989.59
0.00
0.00
3,899.50 3,899.50 4,173.14
0.00
3,920.75 3,920.75 11,372.22
0.00
4,516.00
4,518.00 11,476.10
0.00 27,659.14 27,659,14 21.279.41
0.00
18,581.72 18,581.72 15,857.89
0.00
5,867.91
5,867.91
4,121.19
0.00
2,151.56
2,151.56
0.00
4,624.36
0.00
4,624.36
318.87
0.00
12.885.14 12.885.14 16,018.79
0.00
4,186.35 4,186.35 4,483.30
0.00
3,901.50
3,901.50 10,348.05
0.00
0.00
0.00
0.00
0.00
4,099.99 4,099.99
5,174.04
0.00
13,010.69 13,010.69 15,243.10
0.00
4,096.34
4,096.34
3,104.42
0.00
0.00
0.00
0.00
15 38,683.54
0.00 38,683.54 26,198.57
16
0.00
0.00
0.00
0.00
44.297.49 116.667.34 160,964.83 154.301.92
11
12
10
13
Other resources expended
Supporter Visitors Trips
Web Costs
Forelgn Bank Fees
CAF Bank Fees
Total other costs
14
0.00
0.00
0.00
1,140.43
1,140.43
10,477.91 10,477.91
0.00
0.00
0.00
0,00
0.00
1,140.43
10,477.91 11,618.34
0.00
0.00
1.229.52
1,229.52
Total resource expended
45,437.92 127,145.25 172,583.17 155.531.44
55,664.94 (21,316.08) 34,348.86 (13,972.65)
0.00
Net Incomingloutgoing resources before transfers
Transfers
(26,892.05)
26.892.05
0.00
D. Bradly
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0210412024

Gross transfers between funds
Net incoming resources before other LV'ILA Lul 28,772.89
recognised galns and loses pa i '
5,575.97 34,348.86 (13,972.65)
8 gfu IVI
Reconclllation of Funds
Total funds brought foNiard
55,238.35
8,640.27 63.878.62 77,851.27
..,, Total funds carried forward
84,011.24
SALT OF THE EARTH
14,218.24 98,227.48 63,878.62
I Vll., ilj
Balance Sheet
arnO)f,: ￿1&[11."
as at December 31 st 2023 81l1vij￿ 6￿$&￿61,
ob fjre
È r !,'k8,pff ti,,06* goi
(Notes)
2023
2022
Current assets
Stocks and work-ln-progress
Debtors
Investments
Cash at bank and In hand
Nat West New
CAF Acc
Cambridge & Countieslshawbrook Savings
Total current 8ssets',Dr,tot
0.00
0.00
Ibo 6,819.36 16,476.94
1(41wiftp I 0.00 )
0.00
17
mojni Ljkjv
? lo JAK¥) oriibrtil t 2,360.01
3,223.47
78,417.86 29.178.21
20,000.00 15,000.00
107,597.23 63,878.62
18
Llabllltles
Creditors., Amounts falllng due within one year
Net current assets or liabilitles
b+)4fiooKa
19
9,369.75
0.00
41fl¥io8r70qe b 98,227.48 63,878.62
r E
Totsi assets less current Ilabllltles
98,227.48 63,878.62
Creditors.. Amounts falling due after more than one year
Provislons for Ilabllrties and charg88
Net asset or Ilabllltles
0.00
0.00
0.00
0.00
98.227.48 63,878.62
t)•)jfS)q '(1115(11.
IntsA ':11 iA214
0.00
0.00
b 14,216.24 8,640.27
'ie Wi 84,011.24 55,238.35
The funds of the charity
Endowment funds
Restrlcted Sncome funds
Unrestrfcted Income funds,1 .lQt. b
CL.tJ.TrL,
Total charity funds
19 70, 98,227.48 63,878.62
iilj
The notes at pages 2 to 5 form part of these accounts
Ot
Approved by the trustées on March 16th 2024 qt).
7 898.￿,
'i ￿n￿rrI.
.ait p,Teg,
'nts*4:)1
qx? 88￿1)0￿￿￿ I
¢4É•J g.nB8 ryokoio
Murray Frankland - Chair of Trustees
1 181cT
rfa.2?r r r
gr
b8bnwyo IsloT
s)
tJO8
D. Bradly,
2of4
0210412024

Notes
1 Accounting Pdlcies
2023
12,028.73
8,884.00
11.425.00
33.921.55
19,719.39
4,062.00
90,040.67
2022
4.091.65
8,973.00
12.329.50
4.050.38
14,550.62
2,990.00
46,985.15
2 Voluntary Income
Unrestricted
Cash & Cheques
Direct Debtts
Standing Orders
Large Donations
Gift Aid
Other
OVO
3 Donations Through Trusts
Unrestricted
Charftles Trust
Open Gate
Mageni Trust
111 2023
100.00
0,00
1,000.00
1,100.00
,) Itl 2022
o.oo
5,000.00
1,000.00
6,000.00
Restrfcted
Arcaid
3,000.00
The Archer Trust t&0
1,500.00
Ashworth
0.00
Bamabas Trust
1,500.00
The Camiela and Ronnle Plgnatel 2,500.00
Christiandelphlans
500.00
The Eva Reckitt Trust
1.100.00
Farthlng Trust
5,000.00
Oakdale Twst
2,500.00
Pat Newman Memorial Trust
1.500.00
Souter Charltsble Trust
3,000.00
WF Southall Trust
0.00
C8 & HH Ta￿Or 1984 Trust
2.000.00
Total
24,100.00
Ik
3.000.00 Education
0.00 WSHG (In-House)
4,000.00 WSHG
0.00 WSHG (In-House)
0.00 WSHG (In-House)
0.00 WSHG {In-House)
1,000.00 Addescent Girls
0.00 WSHG (In-House)
0.00 WSHG (In-House)
0.00 WSHG
3,000.00 Health
3,000.00 Health
0.00 WSHG (In-House)
14,000.00
4 Income from Fundralslng
Stalls
Ethlcal Gifts
Walk
Collectlon Boxes
SOTE500
Charity Bash
2023
4,216.30
1,430.40
1,403.50
231.25
625.00
2,263.25
10.169.70
2022
3,088.45
2,244.33
0.00
212.50
0.00
2,070.68
7,615.96
Restricted Funds
Various restricted funds are maitained to manage specific projects for which donatlons are
collected 8nd transferred to our project partners.
25%
Brought
Carrled
Fund
Forward Income
Admln Fe• Expendlture Tran8fer
Forward
Child Sponsorshlp
234.06 31,386.00
7,846.50
20,775.89
0.00 2,997.67
Village Sponsorship
44.01 11,300.00
2,825.00
8,085.85
0.00
433.16
Climate Change (Tref 4,888.57 13,745.80
3,436.45
7,822.25
0.00
7,375.67
Water Projects
(671.20) 4,992.55
0.00
4,516.00
0.00
(194.65)
Health Projects
8.49 8,231.00
0.00
27,659.14 20,000.00
580.35
IRDP + Clinic
619.83
0.00
e 0.00
17,110.68 17,000.00
509.15
Women's SHG
235.82 18,200.00
0.00
18.581.72
0.00
(145.90)
Disability Project
361.50 1,389.85
0.00
5.867.91
5.000.00
883.44
Adolescant Girls
0.00 1,100.00
0.00
2,151.56
1.000.00
(51.56)
CoronalEducatlon
2,831.80 3,000.00
0.00
4,096.34
0.00
1,735.46
Supporters Vislt
87.39 12,483.97
0.00
10,477.91 12,000.ooJ
93.45
Total
8,640.27 105,829.17 14,107.95 127,145.25 41,000.00 14,216.24
10
12
13
14
D. Bradly
3of4
0210412024

12 Disability Project
A new Community Based Disabilty project was started in 2022 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.
I￿j1)In Pfilbnfia
13 Education
Following on from the Corona Pandemic and its Impact on village education further support
was given to schools and the provision of meals In 2023.
14 Supporters Visit
There was no supporters visit again in 2023 due to the Covld-19 situatlon in Indla and UK.-
but income and expenses for the 2 2024 visits are included.
15 Administration
From 2019 8 part-tlme admin asslstance has been used to 8SSiSt the charity.
for whlch an annual consultancy fee Is pald In 12 parts.
2023
2022
24.900.00
22,620.00
2.020.49 eL*i 945.78 1
0.00 8 ?1, 295.00
2,645.00
0.00
2,232.89
1,917.42
77.84
0.00
6.144.92
0.00
108.86
108.86
519.36 1th1i1 311.51
34.18
0.00
38,683.
26,198.5
Admin Consultsncy
Office Expens681Publi¢ity
18 Sponsorship Expenses
Consultancy
Newsletterlmalllngs
Tralnlng
Staff Forelgn Travel
Insurance
Web Hosting OOI?
Fundraising
.oGo
00.OOGi
.O(It.bS
16 Goverenance
Salt of the Earth Trustee8 are all volunteers and not paid for thelr tlme and 8ffort8. ijg mL','
Certaln expenses may be reimbursed within the limits of the administr8tlon budget.
2023
2022 Varlenco
3,678.25
3,621.62
(56.63)
900.00
900.00
0.00
0.00
30.75 ) 30.75
58.00
56.00
0.00
80.00
9.70
(70.30)
663.11
67.98
(595.13)
0.00
107.50
107.50
0.00
11,800.00 11,800.00
1,442.00
0.00 (1,442.00)
6,819.36
16,593.55
17 Debtors
Income tax recoverable
Tax Claim (Jersey)
CAF Glft Aid Claim
Direct Debits
Intemet Donatlons
Fundraising Donatlons
Stripe On-Line shop
CAF Vouchers
SOTE Vlsit refund
f,b
iji
bf6
18 Savings Accounts
The £15,000 that was deposited with Shawbrook was topped up with an extra £5CK)O in 2023
and moved to Cambridge & Counties who offered a greater rate of interest. >AJ 4Jsniil
Y)
2022 Varfonca
0.00 (6,964.73)
0.00 (2,080.84)
0.00
(290.00)
0.00
(34.18)
0.00
19 Credltors
2023
10 6,964.73
0..4 1)1 2,080.84
Supporter Visits Expenses
Trustee Visit Expenses
Office Expenses
Printing Costs
b,Ili
oi
34.18
9,369.75
ryji
D. Bradly
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0210412024