## _**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 1 of D. Bradly ## 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 2 of D. Bradly ## 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| 05/02/2026 3 of D. Bradly ## 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| |---|---| 05/02/2026 4 of 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 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**