## **SALT OF THE EARTH 2024 ANNUAL REPORT** Another successful year for the charity with Income at £208,416 which matched the 2023 good performance. As a result we were able to fund the purchase of land and the construction of two buildings for CARE, one of our partner organisations in Tamil Nadu. This extra outlay amounted to £73, 794. This increased our expenditure considerably to £ 265,316. This extra amount was financed by the large brought forward from the previous year. Administrative costs at £31,652 were down by over £6,000 and at 15.4% of turnover was well below our 20% target. We finished the year with a surplus of £41,556 which included a reserve of £20,000. 2024 was a year of change and development for the charity. The decision to fund the construction of two buildings drew heavily on the project manager experience of Trustees. However the biggest change was a result of the painful decision the Trustee’s had to take to wind up, by the end of the year, the partnership with WWI (Women’s Workers Initiative ) based near Hosur in Tamil Nadu. WWI’s renewal of its Indian government’s FRCA certificate, which allowed it to receive foreign funding, was rejected in April by the government. This meant that this charity would be unable to send funding to WWI in 2025 and beyond and left us no choice. This decision resulted in a lot of extra work in transferring the tree, village and sponsorship schemes that were operated by WWI to CRUSADE, our biggest partner in Tamil Nadu. This task had been largely completed by the end of the year and we do not anticipate a significant loss of child sponsors because of the transfers. The construction of the two buildings for CARE was delayed firstly by local government beau racy and then by extreme rainfall in November and December. Despite these mishaps the budget for project has not had to be increased. The total funds carried forward is £40,763 which is lower than last year because of the building project but should improve next year due to reduced expenditure through savings made by the dropping of WWI. We are therefore forecasting another successful year in 2025. Murray Frankland 28[th] February 2025 Chair ## **SALT OF THE EARTH** ## **Statement of Financial Activities** for the year ending December 31st 2024 |||Unrestricted|Restricted|Total 2024|Total 2023| |---|---|---|---|---|---| |Incoming resources
(Notes)|||||| |Incoming resources from generated funds|||||| |Voluntary Income|2|78,642.02|103,136.49|181,778.51|171,769.84| |Trusts|3|2,500.00|13,750.00|16,250.00|25,200.00| |Activities from generating funds|4|8,361.89|0.00|8,361.89|10,169.70| |Investment Income||2,026.38|0.00|2,026.38|850.62| |Incoming resources from charitable activities|||||| |Other incoming resources||0.00|0.00|0.00|319.40| |Total incoming resources||91,530.29|116,886.49|208,416.78|208,309.56| |Costs of generating funds|||||| |Costs of generating voluntary income|||||| |Event Costs||564.60|0.00|564.60|1,377.53| |Fundraising trading: cost of goods sold and other costs|||||| |Total costs of generating funds||564.60|0.00|564.60|1,377.53| |Net Incoming Resources for charitable activities||90,965.69|116,886.49|207,852.18|206,932.03| |Resources Expended|||||| |Charitable activities|||||| |Care
Child Sponsorship|5|0.00|14,077.56|14,077.56|7,890.75| |Care
CARE Centre|14|0.00|73,794.48|73,794.48|0.00| |Care
ID Cards||2,291.60|0.00|2,291.60|989.59| |Care
Other||3,008.26|0.00|3,008.26|0.00| |CRUSADEChild Sponsorship|5|0.00|1,856.95|1,856.95|0.00| |CRUSADEVillage Sponsorship|6|0.00|3,734.05|3,734.05|3,899.50| |CRUSADEEnvironment|7|0.00|9,335.78|9,335.78|3,920.75| |CRUSADEWater Projects|8|0.00|6,070.01|6,070.01|4,516.00| |CRUSADEHealth|9|0.00|27,815.87|27,815.87|27,659.14| |CRUSADEWomen's SHG's|11|0.00|18,717.47|18,717.47|18,581.72| |CRUSADEDisability Project|12|0.00|13,073.86|13,073.86|5,867.91| |CRUSADEAdolescant Girls||0.00|1,871.77|1,871.77|2,151.56| |CRUSADEPWD Centre||4,781.95|0.00|4,781.95|0.00| |CRUSADEOther||4,168.04|0.00|4,168.04|4,624.36| |WWI
Child Sponsorship|5|0.00|7,949.47|7,949.47|12,885.14| |WWI
Village Sponsorship|6|0.00|5,434.73|5,434.73|4,186.35| |WWI
Environment|7|0.00|3,126.89|3,126.89|3,901.50| |WWI
Water Projects|8|0.00|6,192.30|6,192.30|0.00| |WWI
Mobile Clinic||0.00|0.00|0.00|4,099.99| |WWI
IRDP|10|0.00|12,500.00|12,500.00|13,010.69| |WWI
Education|13|0.00|1,563.44|1,563.44|4,096.34| |WWI
Other||0.00|0.00|0.00|0.00| |Administration|16|31,652.32|0.00|31,652.32|38,683.54| |Governance costs|17|0.00|0.00|0.00|0.00| |Total charitable activity costs||45,902.17|207,114.63|253,016.80|160,964.83| |Other resources expended|||||| |Supporter Visitors Trips|15|0.00|11,203.54|11,203.54|10,477.91| |Web Costs||0.00|0.00|0.00|0.00| |Foreign Bank Fees||0.00|0.00|0.00|0.00| |CAF Bank Fees||1,096.21|0.00|1,096.21|1,140.43| |Total other costs||1,096.21|11,203.54|12,299.75|11,618.34| |Total resource expended||46,998.38|218,318.17|265,316.55|172,583.17| 1 of 5 23/05/2025 D. Bradly |Net incoming/outgoing resources before transfers||43,967.31|43,967.31|(101,431.68)|(57,464.37)|34,348.86| |---|---|---|---|---|---|---| |Transfers|(85,708.13)|||85,708.13|0.00|0.00| |Gross transfers between funds||||||| |Net incoming resources before other|(41,740.82)|||(15,723.55)|(57,464.37)|34,348.86| |recognised gains and loses||||||| |Reconciliation of Funds||||||| |Total funds brought forward||84,011.24||14,216.24|98,227.48|63,878.62| |Total funds carried forward||42,270.42||(1,507.31)|40,763.11|98,227.48| |**SALT OF THE**|**EARTH**|||||| |**Balance Sheet**||||||| |as at December 31st 2024
(Notes)
Current assets|||||**2024**|**2023**| |Stocks and work-in-progress|||||0.00|0.00| |Debtors|||18||5,782.60|6,819.36| |Investments|||||0.00|0.00| |Cash at bank and in hand||||||| |Nat West New|||||9,059.01|2,360.01| |CAF Acc|||||38,765.18|78,417.86| |Cambridge & Counties/Shawbrook Savings Acc|||||20,000.00|20,000.00| |Total current assets
Liabilities|||||73,606.79|107,597.23| |Creditors: Amounts falling due within one year|||19||32,843.68|9,369.75| |Net current assets or liabilities|||||40,763.11|98,227.48| |Total assets less current liabilities|||||40,763.11|98,227.48| |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|||||40,763.11|98,227.48| |The funds of the charity||||||| |Endowment funds|||||0.00|0.00| |Restricted income funds|||||(1,507.31)|14,216.24| |Unrestricted income funds|||||42,270.42|84,011.24| |Total charity funds|||||40,763.11|98,227.48| The notes at pages 2 to 5 form part of these accounts 0 Approved by the trustees on March 3rd 2025 Murray Frankland - Chair of Trustees 2 of 5 23/05/2025 D. Bradly Notes |1|Accounting Policies||||| |---|---|---|---|---|---| |||||**2024**|**2023**| |2|Voluntary Income|Cash & Cheques||10,338.02|12,028.73| ||Unrestricted|Direct Debits||8,890.00|8,884.00| |||Standing Orders||13,861.00|11,425.00| |||Large Donations||23,640.59|33,921.55| |||Gift Aid||18,833.44|19,719.39| |||Other||3,078.97|4,062.00| |3|Donations Through|Trusts||78,642.02
**2024**|90,040.67
**2023**| ||Unrestricted|Charities Trust||0.00|100.00| |||The Archer Trust||1,500.00|0.00| |||Mageni Trust||1,000.00|1,000.00| ||Restricted|Arcaid||2,500.00
3,000.00|1,100.00
3,000.00 Health/Education| |||The Archer Trust||0.00|1,500.00 WSHG (In-House)| |||Barnabas Trust||1,500.00|1,500.00 WSHG (In-House)| |||The Carmela and Ronnie Pignatelli||0.00|2,500.00 WSHG (In-House)| |||Christiandelphians||0.00|500.00 WSHG (In-House)| |||The Eva Reckitt Trust||0.00|1,100.00 Adolescent Girls| |||Farthing Trust||0.00|5,000.00 WSHG (In-House)| |||Fulmer Charitable Trust||1,500.00|0.00 WSHG (In-House)| |||Sydney E Franklin Trust||500.00|0.00 WSHG (In-House)| |||Miss K.M. Harbinson Charitable|Tru|1,250.00|0.00 WSHG (In-House)| |||Oakdale Trust||0.00|2,500.00 WSHG (In-House)| |||Pat Newman Memorial Trust||1,500.00|1,500.00 WSHG| |||N Smith Charitable Trust||1,500.00|0.00 CBR (In-House)| |||Souter Charitable Trust||3,000.00|3,000.00 Health| |||CB & HH Taylor 1984 Trust||0.00|2,000.00 WSHG (In-House)| |||Total||13,750.00|24,100.00| |4|Income from Fundraising||20|**2024**|**2023**| |||Stalls||4,050.16|4,216.30| |||Ethical Gifts||1,084.23|1,430.40| |||Walk||1,746.00|1,403.50| |||Collection Boxes||177.50|231.25| |||SOTE500||0.00|625.00| |||Charity Bash||154.00|2,263.25| |||Meals||1,150.00|0.00| |||Other||0.00|0.00| |||||8,361.89|10,169.70| 3 of 5 23/05/2025 D. Bradly ## Restricted Funds Various restricted funds are maitained to manage specific projects for which donations are collected and transferred to our project partners. ||||||**25%**|||| |---|---|---|---|---|---|---|---|---| |||**Brought**||||||**Carried**| |Notes|**Fund**|**Forward**||**Income**|**Admin Fee **|**Expenditure **|**Transfer**|**Forward**| |5|Child Sponsorship||2,997.67|32,060.00|8,015.00|23,883.98|0.00|3,158.69| |6|Village Sponsorship||433.16|13,013.00|3,253.25|9,168.78|0.00|1,024.13| |7|Climate Change (Tree||7,375.67|11,369.80|2,842.45|12,462.67|0.00|3,440.35| |8|Water Projects||(194.65)|6,536.24|0.00|12,262.31|6,000.00|79.28| |9|Health Projects||580.35|12,420.00|0.00|27,815.87|15,000.00|184.48| |10|IRDP + Clinic||509.15|0.00|0.00|12,500.00|11,990.85|0.00| |11|Women's SHG||(145.90)|7,050.00|0.00|18,717.47|12,000.00|186.63| |12|Disability Project||883.44|1,500.00|0.00|13,073.86|11,000.00|309.58| ||Adolescant Girls||(51.56)|0.00|0.00|1,871.77|2,000.00|76.67| |13|Corona/Education||1,735.46|0.00|0.00|1,563.44|(172.02)|0.00| |14|Care Centre||0.00|20,000.00|0.00|73,794.48|44,000.00|(9,794.48)| |15|Supporters Visit||93.45|12,937.45|0.00|11,203.54|(2,000.00)|(172.64)| ||Total||14,216.24|116,886.49|14,110.70|218,318.17|99,818.83|(1,507.31)| ## 12 Disability Project A new Community Based Disability project was started in 2023 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 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 and 2024. ## 14 CARE Centre The need for a new centre of operatrions for CARE was realised during the 2024 trustee visit, and so a project to find a site, draw up plans and raise money for the centre was carried out. Some funds were donated with the rest being transferred from unrestricted funds. ## 15 Supporters Visit There were two visits in 2024 and 2025 of supporters and students from Northamptonshire colleges. Income and costs are accounted for in the year before each visit. ## 16 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
Office Expenses/Publicity
Sponsorship Expenses
Consultancy
Newsletter/Mailings
Training
Staff Foreign Travel
Insurance
Web Hosting
Fundraising|**2024**
**2023**
26,400.00
24,900.00
30.00
2,020.49
0.00
0.00
1,639.70
2,645.00
2,353.01
2,232.89
0.00
77.84
0.00
6,144.92
810.01
108.86
419.60
519.36
0.00
34.18
31,652.32
38,683.54| |---|---| ## 17 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. 4 of 5 23/05/2025 D. Bradly |18 Debtors
Income tax recoverable
Tax Claim (Jersey)
CAF Gift Aid Claim
Direct Debits
Internet Donations
Fundraising Donations
Stripe On-Line shop
CAF Vouchers
SOTE Visit Refund
19 Creditors
WWI Support
Supporter Visits Expenses
Trustee Visit Expenses
Office Expenses
Printing Costs|**2024**
**2023**
**Varience**
3,606.35
3,678.25
71.90
1,800.00
900.00
(900.00)
0.00
0.00
0.00
54.88
56.00
1.12
0.00
80.00
80.00
321.37
663.11
341.74
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,442.00
1,442.00
5,782.60
6,819.36
**2024**
**2023**
**Varience**
26,670.18
0.00 (26,670.18)
6,173.50
6,964.73
791.23
0.00
2,080.84
2,080.84
0.00
290.00
290.00
0.00
34.18
34.18
32,843.68
9,369.75| |---|---| ## 20 Fundraising The Charity Bash figure for 2023 is the gross figure raised, which after taking off expenses incurred gives rise to a net income of £1081. Other figures are net as expenses were taken off at source. 5 of 5 23/05/2025 D. Bradly ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name Salt of the Earth **members of On accounts for the year** 31[st] December 2024 **Charity no** 328328 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/12/2024 Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 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. _._ **Date:** 23[rd] May 2025 **Signed:** ~~|~~ **Name:** Colin Wood **Relevant professional** Member of the Association of Accounting Technicians **qualification(s) or body (if any): Address:** 16 Wordsworth Rd Loughborough Leicestershire LE11 4LQ **Oct 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER**