SALT OF THE EARTH
2025 ANNUAL REPORT
The charity has had a successful year and has achieved its objective of funding it’s two partner NGO’s (CRUSADE and CARE) in Tamil Nadu in order to improve the health, educational and living standards of over 200,000 rural poor as well as discouraging urban drift. In addition to funding programmes on health, Women’s Self-Help-Groups. People with Disabilities, children and the environment we have funded a major building project to provide administration and service centre for CARE.
The charity is managed by five of its Trustees (Management Trustees) who all volunteer their services and are in weekly contact. The parttime administrative Assistant resigned at the end of April and her duties have been taken over by the Managing Trustees. This transition took place smoothly and rapidly and was a credit to all concerned. It also brought about substantial cost savings.
Our income increased by some 5% to £218,131 due mainly to an increase in successful funding applications. We were able to make substantial salary savings after the resignation of the staff member and we also benefited from sterling strengthening against the India Rupee by some 10% over the year. These savings meant that our outgoings were reduced to £185,411 giving us a year end surplus of £53,483 excluding £20,000 reserves. This has enabled us to authourise the replacement of two vehicles and the building of a small centre for People with Disabilities for CRUSADE.
The management visit early in the year with four trustees went well. The highlight was a moving ceremony unveiling a dedication stone at the building site of the new CARE centre. Good progress had been made with the construction of the two buildings despite heavy rainfalls. During the visit we met with the CEO and senior staff of our previous partner WWI with whom we had to part company because of their failure to renew their FRCA certificate which allowed them to receive foreign funding.
Another successful two-week Supporter programme took place as did a visit of twelve sixth for students accompanied by two teachers. Both parties visited programmes at CARE and CRUSADE to good effect. We consider the student programme as very important as it gives the young people a unique insight into the life of the rural poor in a developing country as well as an opportunity to gain long term supporters.
The charity has successfully overcome a number of changes during the year and finished with a healthy surplus and we have every confidence that this success will be carried forward in 2026.
Murray Frankland
March 18[th] 2025
Managing Trustees: Other Trustees: Murray Roy Frankland (Chair) Celia Barden Janet Elisita Simon John Fielding Belinda Calland Jane Elizabeth Fielding David Bradly (Treasurer) Anne Walker Vince Jupp Brian Woodcock
Salt of the Earth (Reg. Charity 328328 ), 101 Scraptoft Lane, Leicester, LE5 2FE Patron Jeremy Irons
Tel No: 0116 276 6439 E-Mail: info@salt-of-the-earth.org.uk URL: www.salt-of-the-earth.org.uk
SALT OF THE EARTH Statement of Financial Activities
for the year ending December 31st 2025
| Unrestricted | Restricted | Total 2025 | Total 2024 | |||
|---|---|---|---|---|---|---|
| g resources | (Notes) | |||||
| Incoming resources from generated funds | ||||||
| Voluntary Income | 2 | 62,830.09 | 121,420.79 | 184,250.88 | 181,778.51 | |
| Trusts | 3 | 1,500.00 | 25,350.00 | 26,850.00 | 16,250.00 | |
| Activities from generating funds | 4 | 6,183.80 | 0.00 | 6,183.80 | 8,361.89 | |
| Investment Income | 1,530.89 | 0.00 | 1,530.89 | 2,026.38 | ||
| Incoming resources from charitable activities | ||||||
| Other incoming resources | 0.00 | 0.00 | 0.00 | 0.00 | ||
| Total incoming resources | 72,044.78 | 146,770.79 | 218,815.57 | 208,416.78 |
Incoming resources
Costs of generating funds
| Costs of generating funds | Costs of generating funds | |||||
|---|---|---|---|---|---|---|
| Costs of generating voluntary income | ||||||
| Event Costs | 684.58 | 0.00 | 684.58 | 564.60 | ||
| Fundraising trading: cost of goods sold and other costs | ||||||
| Total costs of generating funds | 684.58 | 0.00 | 684.58 | 564.60 | ||
| Net Incoming Resources for charitable activities | 71,360.20 | 146,770.79 | 218,130.99 | 207,852.18 | ||
| esources Expended | ||||||
| Charitable activities | ||||||
| Care | Child Sponsorship | 5 | 0.00 | 14,761.18 | 14,761.18 | 14,077.56 |
| Care | CARE Centre | 14 | 0.00 | 40,280.48 | 40,280.48 | 73,794.48 |
| Care | ID Cards | 0.00 | 0.00 | 0.00 | 2,291.60 | |
| Care | Other | 2,013.99 | 0.00 | 2,013.99 | 3,008.26 | |
| CRUSAD | Child Sponsorship | 5 | 0.00 | 8,924.10 | 8,924.10 | 1,856.95 |
| CRUSADE | Village Sponsorship | 6 | 0.00 | 6,868.55 | 6,868.55 | 3,734.05 |
| CRUSADE | Environment | 7 | 0.00 | 8,585.69 | 8,585.69 | 9,335.78 |
| CRUSADE | Water Projects | 8 | 0.00 | 6,009.99 | 6,009.99 | 6,070.01 |
| CRUSADE | Health | 9 | 0.00 | 27,151.38 | 27,151.38 | 27,815.87 |
| CRUSADE | Women's SHG's | 11 | 0.00 | 19,317.83 | 19,317.83 | 18,717.47 |
| CRUSADE | Disability Project | 12 | 0.00 | 12,878.55 | 12,878.55 | 13,073.86 |
| CRUSAD | Adolescant Girls | 0.00 | 1,717.15 | 1,717.15 | 1,871.77 | |
| CRUSAD | Embroidery | 1,717.15 | 0.00 | 1,717.15 | 4,781.95 | |
| CRUSAD | PWD Registration | 2,400.47 | 0.00 | 2,400.47 | 0.00 | |
| CRUSADE | Other | 1,301.32 | 0.00 | 1,301.32 | 4,168.04 | |
| WWI | 0.00 | 0.00 | 0.00 | 36,766.83 | ||
| Administration | 16 | 21,875.91 | 0.00 | 21,875.91 | 31,652.32 | |
| Governance costs | 17 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total charitable activity costs | 29,308.84 | 146,494.90 | 175,803.74 | 253,016.80 | ||
| Other resources expended | ||||||
| Supporter | Visitors Trips | 15 | 0.00 | 8,540.67 | 8,540.67 | 11,203.54 |
| Web Costs | 0.00 | 0.00 | 0.00 | 0.00 | ||
| Foreign Bank Fees | 69.77 | 0.00 | 69.77 | 0.00 | ||
| CAF Bank Fees | 996.87 | 0.00 | 996.87 | 1,096.21 | ||
| Total other costs | 1,066.64 | 8,540.67 | 9,607.31 | 12,299.75 | ||
| Total resource expended | 30,375.48 | 155,035.57 | 185,411.05 | 265,316.55 | ||
| et incoming/outgoing resources before transfers | 40,984.72 | (8,264.78) | 32,719.94 | (57,464.37) | ||
| Transfers | (20,558.22) | 20,558.22 | 0.00 | 0.00 | ||
| Gross transfers between funds | ||||||
| Net incoming resources before other | 20,426.50 | 12,293.44 | 32,719.94 | (57,464.37) |
Resources Expended
Net incoming/outgoing resources before transfers
Net incoming resources before other recognised gains and loses
05/02/2026
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Reconciliation of Funds Total funds brought forward
| ught forward Total funds carried |
42,270.42 (1,507.31) 40,763.11 98,227.48 forward 62,696.92 10,786.13 73,483.05 40,763.11 SALT OF THE EARTH |
|---|---|
Balance Sheet
as at December 31st 2025
| (Notes) Current assets Stocks and work-in-progress Debtors 18 Investments Cash at bank and in hand Nat West New CAF Acc Cambridge & Counties Bank Total current assets Liabilities Creditors: Amounts falling due within one year 19 Net current assets or liabilities Total assets less current liabilities Creditors: Amounts falling due after more than one year Provisions for liabilities and charges Net asset or liabilities The funds of the charity Endowment funds Restricted income funds Unrestricted income funds Total charity funds |
2025 2024 0.00 0.00 18,252.08 5,782.60 0.00 0.00 2,917.10 9,059.01 32,313.87 38,765.18 20,000.00 20,000.00 73,483.05 73,606.79 0.00 32,843.68 73,483.05 40,763.11 73,483.05 40,763.11 0.00 0.00 0.00 0.00 73,483.05 40,763.11 0.00 0.00 10,786.13 (1,507.31) 62,696.92 42,270.42 73,483.05 40,763.11 |
|---|---|
The notes at pages 2 to 5 form part of these accounts
Approved by the trustees on March 5th 2026
Murray Frankland - Chair of Trustees
05/02/2026
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Notes
1 Accounting Policies
| 1 | Accounting Policies | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| 2 | Voluntary Income | Cash & Cheques | 12,462.73 | 10,338.02 |
| Unrestricted | Direct Debits | 8,028.00 | 8,890.00 | |
| Standing Orders | 14,091.00 | 13,861.00 | ||
| Large Donations | 5,672.33 | 23,640.59 | ||
| Gift Aid | 20,233.53 | 18,833.44 | ||
| Other | 2,342.50 | 3,078.97 | ||
| 3 | Donations Through | Trusts | 62,830.09 2025 |
78,642.02 2024 |
| Unrestricted | The Archer Trust John and Wendy Osorio Trust Mageni Trust |
0.00 500.00 1,000.00 |
1,500.00 0.00 1,000.00 |
|
| Restricted | Arcaid Barnabas Trust CSF Grant Cumber Family Charitable Trust The Eva Reckitt Trust Fulmer Charitable Trust Sydney E Franklin Trust The Haramead Trust Miss K.M. Harbinson Charitable Trust Pat Newman Memorial Trust N Smith Charitable Trust SMB Trust Souter Charitable Trust CB & HH Taylor 1984 Trust |
1,500.00 3,000.00 0.00 500.00 1,000.00 1,100.00 0.00 0.00 10,000.00 2,750.00 0.00 0.00 2,000.00 3,000.00 2,000.00 |
2,500.00 3,000.00 Health/Education 1,500.00 WSHG (In-House) 0.00 WSHG (In-House) 0.00 CBR (In-House) 0.00 Adolescent Girls 1,500.00 WSHG (In-House) 500.00 WSHG (In-House) 0.00 WSHG (In-House) 1,250.00 WSHG (In-House) 1,500.00 WSHG (In-House) 1,500.00 WSHG (In-House) 0.00 WSHG (In-House) 3,000.00 PwD's 0.00 WSHG (In-House) |
|
| 4 | Total Income from Fundraising Stalls Ethical Gifts Walk Collection Boxes Cyclone Charity Bash Meals |
25,350.00 2025 4,321.96 410.59 510.00 118.75 218.75 603.75 0.00 |
13,750.00 2024 4,050.16 1,084.23 1,746.00 177.50 0.00 154.00 1,150.00 |
|
| 6,183.80 | 8,361.89 |
Restricted Funds
Various restricted funds are maitained to manage specific projects for which donations are collected and transferred to our project partners.
| Notes | Fund | 25% Brought Income Admin Fee Expenditur Transfer Carried |
|---|---|---|
| 5 | Child Sponsorship | 3,158.69 32,185.00 8,046.25 23,685.28 0.00 3,612.16 |
| 6 | Village Sponsorship 1,024.13 13,314.00 3,328.50 6,868.55 0.00 4,141.08 |
|
| 7 | Climate Change (Tr | 3,440.35 10,967.95 2,741.99 8,585.69 0.00 3,080.62 |
| 8 | Water Projects | 79.28 5,500.00 0.00 6,009.99 0.00 (430.71) |
| 9 | Health Projects | 184.48 12,720.00 0.00 27,151.38 14,500.00 253.10 |
| 11 | Women's SHG | 186.63 18,250.00 0.00 19,317.83 900.00 18.80 |
| 12 | Disability Project | 309.58 1,000.00 0.00 12,878.55 11,600.00 31.03 |
| 13 | Adolescant Girls | 76.67 1,100.00 0.00 1,717.15 600.00 59.52 |
| 14 | CARE Centre | (9,794.48) 40,000.00 0.00 40,280.48 10,074.96 0.00 |
| 15 | Supporters Visit | (172.64) 11,733.84 0.00 8,540.67 (3,000.00) 20.53 |
| Total | (1,507.31) 146,770.79 14,116.74 155,035.57 34,674.96 10,786.13 |
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12 Disability Project
A new Community Based Disability project was started in 2024 to provide support, training and equipment for the disabled in 180 villages spread over 4 blocks.
13 Adolescant Girls
A rolling three year program checking for anemia in adolescant girl was started in 2021 and again in 2025 part funded by The Eva Reckitt Trust
14 CARE Centre
The need for a new centre of operatrions for CARE was realised during the 2023 trustee visit, and so a project to find a site, draw up plans and raise money for the centre was carried out in 2024 and 2025.
15 Supporters Visit
Supporter visits restarted in 2023, with costs being raised in 2022, after a gap of three years due to the Covid-19 pandemic. There was also an additional student visit from Northamptonshire colleges made in 2025 and due to be repeated in 2026.
16 Administration
From 2019 until April 2025 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/Examination Staff Foreign Travel Insurance Web Hosting Fundraising Accountant Fees |
2025 2024 10,400.00 26,400.00 220.11 30.00 200.30 0.00 1,763.30 1,639.70 1,796.64 2,353.01 0.00 0.00 5,696.97 0.00 888.57 810.01 513.72 419.60 160.00 0.00 236.30 0.00 21,639.61 31,652.32 |
|---|---|
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.
18 Debtors
| 18 Debtors Income tax recoverable Tax Claim (Jersey) CAF Gift Aid Claim Direct Debits Fundraising Donations SOTE Visit Invoice 19 Creditors WWI Support Supporter Visits Expenses Office Expenses |
2025 2024 Varience 5,660.75 3,606.35 2,054.40 900.00 1,800.00 (900.00) 0.00 0.00 0.00 54.88 54.88 0.00 1,422.61 321.37 1,101.24 10,213.84 0.00 10,213.84 18,252.08 5,782.60 2025 2024 Varience 0.00 26,670.18 (26,670.18) 0.00 6,173.50 (6,173.50) 0.00 0.00 0.00 0.00 32,843.68 |
|---|---|
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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 2025 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 31/12/2025 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: 22[nd] April 2026 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
1
Oct 2018
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 .
2
Oct 2018
IER