CIIRISTIAN AFRICAN RELIEF TRUST ACCOUNTS 31 MARCH 2024 coNrENTS Page Charity inforn]ation tndependent examiner's Teport Statement of financial activities Statement of assets and liabilities Notes to the accounts 9-10 Charity Registratlon Number: 803686 CHRISTIAN AFRICAN RELIEF TRUST Trustees G Stewart Chair V J Stewart B Matthews J Cheesbrough JSRock Honorary President G G Tompkins Treasurer D Robertson Postal address POBox554 Huddersfield HDI 9ZQ Ac¢ountaDts Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Hudd¢rsfield HDI IPA Bankers Virgin Money 7 Gold Street Nortbamptoll NNI IEN CHRISTIAN AFRICAN RELIEF TRUST TRUSTEES. REPORT The tntstees present th¢ir report and accounts for the period ended 31 Marcb 2024. The charity is registered with the Charity Commi&sion with registered charity number 803686 whoK registered office is at Christian African Relief T1￿ PO Box 554, HuddeTSfi¢I￿ HDI 9ZQ. Objeetives and activitses The CE￿Ity is a non-profit se¢king clwitable orwdnisation whose objects are". (a) the relief of povety" (b) the advancement of the Christian religioTJ" (c) the advancement of education. and (d) the improvement of health and for horticultural and agricultural developmenL for the benefit of needy rKrsons, regardless of faitty caste or creed in the colltinent of Afr[￿. The n￿lD activities undwt&en by the charity during the period was to send goods and support projects througb small grants vA]ich make a difference to the lives of people of Africa by meeting educational, development or other basic needs. Distribution of oods During the perio¢ the cbatity h&% collecte(L organized aDd load￿ (lonated goods into containers for shipping to the charity's partners ill regions of Africa where need for those goods is establishe(l At their destination goods have been distn￿uted by local organizeTS of proven ability and trustworthin¢ss who are accoulltable for that distrtbution. See the goods and fi]nds supplied plw transport section ofthe statetnent of financial activities. Small ants During the peTioI the clwity h&$ made small grdnts in response to applications from charities, other voluntsry and not-for-profits organizations known to or recommended to the charity. See the sponsorships and grants Section of the statement of financial activities. When considering applications for grallts, the grdnts sub-com]rrit*e CODsiders applications that fit within the charity's main areas of interesL These are: supporting people experiencing wvety and disadvantage" educationaL vocational, health Lxre and horticultural schemes: sustainable entrepreneurial activities that benefit a community. the provision of safe drinking water. These activities are in line with the chaTity'S objects an(L having regard to the Charlty Conllnission's guidance on public benefiL the trustees consid¢r the activities to be in the public benefit. Achievements and perfonnance The charity's achievements during the peri(Kl included. Distribution of oods Successfully loading and dispatching contsiners of to each of. MaIawi x 2 Cameroon Zambia The Gambia CHRISTIAN AFRICAIY RELIEF TRUST TRUSTEES. REPORT (continued) Small tsand nsorshi Sn]all grant projects and sp)I￿rshIpS Succ￿sfUllY delivered during the accounting period included: . Angllcan Church of Bur￿dI for three borehol￿ for thTee villages in BurLmdi (£5.150)" . Byasira Clwity for frnit tree planting for 300 individua]s across 10 vtllages in Uganda (£5.150)" . c1￿1Stian Compassion Committee Luchenza for a Goat exchaDge scbeme across five villages in Malawi (£1,030) - this represents 250/0 of tbe totsl grant awarde￿ with remaining 750/0 to be paid next year" . Christian Compassion Committee Ntcheu for food security via 'soft loans, to tI￿e¢ villages in Malawi (£5,150)" . Christian Tract Distributor for Christmas paty and presents for 85 0￿balled children in Zambia (£704). provided from harvest ftmds" . Garuga S(Kcer Academy to develop tailoring skills for (JO widows and children in Uwda (£3,605)" . John and Pauline Trust in Malawi l) for a borehole for users of the skills centre and nursery school (£5,150). 2) for mosquito nets and permacultu￿ training for 200 househol(ts (£5.150)" . Mbonwch Womens Development Association for school sponsorship to support 21 children in Cameroon (£2,100)" . Medaid UK for mosquito nets & tree plaating for 3,1NN) individuals in Uganda (£5,150)" . Mumba Children's Project for chicken rearing & skwing for 5(K) households in Zambia (£5,000). . Nkonte Widows to repair two boreholes used by 120 hO￿hOld5 ill Uganda (£850)" . Pearl Community Empowernlent Foundation for Icr equipment for Portland Community School for 150 students e￿h year at the school in Uganda (£3.IX)O)" . Sahara Advocates for Cbange for menstrual hygiene education for three villages in Gliana (£4.635) . Saidia Initiative Self-Help GTOUP in Kenya for school sponsorships to SUp￿t io young people (£5,150, of which £250 was for medical fees for two other fornw students) in Keny . Saraba Healing Garden & Wullithmnia clinic for improvunetts to kttrhen for workshops & lighting for the clinic for one village in Gambia (£2.060)' . Seed Sowers Tn￿ in Malawi l) for a borehole for l(KX) individuals (£4.138), 2) additional funds to help complete a borehole for one villag¢ (75 households and 315 individuals) (£1,500), 3) Improvements to two primary schi)ols for 700 students (£5,0(M))" . Snow Rural Community Developnjent Organisation for flix)d management for 10 villages (74 households) in Uganda (£5,150)" CHiUSTIAN AFRICAN RELtEF TRUST TRUSTEES. REPORT (continued) . Ssooka Cultural Association for goat slwing for two villages (98 households and approximately 2.000 individuals) in Uganda (£5,150): . United Action for Children in Cameroon l) for emergency flood support (£1,5(Kl), witb £500 of this provided from I￿veSt fund 2) for a conm]unity kitchen for five villages and 500 individuals, (£5,150). Financial Revlew These details are set out in the Statement of Financial Activities on page 7 of the accounts. Totsl reserves of th¢ clmrity at 31 March 2024 were £251.743 (2023: £242.312). The charity does not hold long4ern] res¢ryes or investments" all donations received are used for the benefit of recipients overws. A savings account with Dudley Building Society was opened during the year to genernte int¢rest income. Shortly after the balance sheet da* the chaTity'S general bank account W&8 moved from Barclays Bank to Virgin Money to reduce charges. Accounting and reporting by charities The ITUStees have forniulated policies to ensure that the charity maintains adequate reserves to fitw]ce its operations. Risk management procedures are in place to help safeguard the on-going viability of the charity and to protect its assets. structu￿ governance and management The charity's governing document is the declaration of trust dated 23 February 1995 as amended and restated by the second amended and restated (kclardtion of In￿ dated 9 June 2020. TnLsfres are appointed by the passing of a special resolution of the requiring at least 21 days. notice. The charity's board of TnLStees meets 6 times per annw and extraordinary meetings if urgently required. They are ultimately responsible for the running of the charity. They make decisions about Policy, Finances and Premises. The board has a Projects sub-collllDittee which &ssesses and recommends applications for small grants. The t￿￿tee5 are responsible to the Cl)aTity Commi&810￿ HSE and Employment ¢xecutives. A Management Conllnittee made up of volullteers meets at I￿t 4 times per annum and rep)rts to the T￿￿treS on day to day ruDnillg of its different activities e.g. shop. warehouse, repairw0￿b0ps. fimdraising, newslettetB and recruitment. Health and Safety. Fire and Financial risk niaDagement and safeguarding are regul￿lY reviewed by the trustees Trustees The trustees wbo served during the year are listed on page l of the &counts. CHRISTIAN AFRICAN RELIEF TRUST TRUSTEES, REPORT (continued) Trnstees. responsibilities for preparing the accounts Cliarity kw requires the tr￿Ste&S to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the profit or loss of the cknity for that period. In preparing those accounty the trustees are required to: select suitable accounting policies and then apply them consistently. make judgments and estimates tbat are re&sonable and prudent; prepare the accounts on the going concern basis unless it Is ioapiwiate to presume that the charity will continue in business. The tnLStees are responsible for keeping proper accounting records whicb disclose with reasollable accuracy at any time the financial position of the charity and to enable them to ensur¢ that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and henc¢ for taking reasonable steps for the prevention and detection of fraud 2nd other irregularities. Public benefit statement The trustees have considered the general gllidan￿ on public benefit issued by the Charity Commisston in carrying out its objectives and activxties and making a difference to lives of people of Africa and are satisfied that tELe objectives fall under the provisions of the Charities Act 2011. On behalf of the board of trustees G STEWART Chair 12 Septellttjer 2024 CHIUSTIAN AFRICAN RELIEF TRUST REPORT OF THE INDEPENDEwf EXAMINER TO THE TRUSTEES I report on the aC￿Ullts of Christian African Reli¢f Tr￿t for the year ended 31 March 2024 which are set out on pages 7 to 10. Respeetive reS￿nsIbilitieS of trustees and examiner As the tnLStees you are responsible for tbe preparation of the accounts. The tntss consi(kr that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is neede It is my responsibility to: examAne the accounts under s¢ction 145 of the Act. to follow the procedures laid down in General Directo￿ given by the Cl)aTity Commission (Ullder section 145(5)(b) of the Act); and to state whether particular matteTS have come to my attention. Basis of independent ￿￿Miner's report My examination was carried out in accordance with the General Directions given by the Cl]arity Commission. An examination includes a review of the accounting records kept by the cbarity and a comparison of the accounts presented wtth those recor&s. It also includes consideration of any unusual items or disclosures in the accoun￿ and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evtdence that would be required in an audi¢ and Consequently no opinion is given as to whether the accounts present 'true and fair, vtew and the report is limited to those matters set out in the statement below. Independent examiner's statement In CODnectÈOll with my examinatio￿ no matter bas con￿ to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with se¢tioD 130 of the Ac¢ and to prepare accounts which accord wlth the accounting records and comply with the accounting requirements of the Act have not been metr, or to whicty in my opinion, attention should be drawn in order to ¢nable a proper understanding of the accounts to be reached. D M Butterwortb WHEAWILL & SUDWORTH LIMrrED Chartered Accountants 35 Westgate Hudde￿r1e1d HDI IPA 12 September 2024 CHRISTIAN AFRICAIY RELIEF TRUST STATEMETrrr OF FINAI¥CIAL ACrIv￿lEs for the year ended 31 MARCH 2024 Notes Un￿StrICted Unrestricted funds fun(L8 2024 2023 Income Donations and suptM)rt Shop and other sales 110,955 59,861 77.001 59,122 170,816 136.123 Expenditure Goods and funds supplied plus trdnsp)rt Stationery, postage, printing and products Premises costs Sponsorship and grants 55.704 2,346 16,713 86.622 65,250 1,908 9,056 58,995 161.385 135.209 Net incoming resourc 9.431 914 Reserves brougbt forward 242.312 241,398 Reserve5 canled forward 251,743 242,312 The notes on pages 9 and 10 forni part of these accounts. CHRISTKAN AFRICAN RELIEF TRUST STATEMENf OF ASSETS AND LIABILfriES 31 MARCH 2024 Notes 2024 Fixed assets Propety at Summer Street Lockwoo￿ Huddersfield at cost 2023 172245 172,245 Cash at bank and in band General account Savings account Cash floats 28,804 71.133 45 90,474 77 99,982 90,551 Current liabiliknes Creditors (20,484) (20,484) Net eurrent assets 79,498 70,067 Net assets 251,743 242,312 Represented by: Reserves (unrestricted) 251.743 242.312 The accounts were approved by the trustees on 12 September 2024 and signed on its behalf by V J Stewart Trustees Charity nutnber. 803686 The notes on pages 9 and l O form part of tbese accounts. CHRISTIAN AFRICAIY RELtEF TRUST NOTES TO THE ACCOUNTS 31 MARCH 2024 Aecounting policies Basis of accounting The financtal statements have been Prepared under the historical cost convention and include the results of the cbarity's operations which are desCril￿d in the trustees. re￿￿ and all of which are continuing. The financial statcments have been prepared in accordance withAccounting and Reporting for Charities: Statement of Recommended Practice applicable to charities prepaTing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity is exempt from preparing a flow statemenL Fund accounting General fim(L8 are unrestricted fimds which are available for usc at the discr¢tion of the trustees in furtherance of the general activities ofthe charity and which have not been desigoat¢d for oth¢rpuTposes. Restricted fi]nds are fun(Ls which are to ￿ ￿Sed in accordance with specific Instn￿tionS imposed by the donors. Depreciation The freehold property is not dq)reciated. It is maintained to a go(xl standard and all repair and maintenance expenditure is charged in the Ststement of Flnancial Activtties each year. The trustees consider that 8ny depreciation charge would b¢ inllnateTial. Taxation The charity is not liable for colporation t&T by reason of its clwitabl¢ objects and stattts. Incoming resources All incoming resources are included in the Statements of Financial Activities when the cbarity is legally entitled to the it￿Orne and the amount can be quantified with reasonable accuracy. Value added tax Value added tax is not recoverable by the charity. and &s such is included in the relevant costs in the Statement of Financial Athivities. Resources expended All expenditure is accounted for as incurred and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attnlnrtcd to particular headings. they have been all￿ated to activities on a basis consistent with the use of resources. Financial instnllnents Financial instruments are classified and ac￿￿nted for. according to the substance of the contractual arrangem¢nL as financial asse￿ financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the &ssets of the cbarity after deducting all of its liabilities. io CHRISTIAN AFRICAN RELIEF TRUST NOTES TO THE AccouNfs (tonliuued) 31 MARCH 2024 Net incoming resources for the year 2024 2023 This is stated after charging: Tn￿ees, remuneration Independent exemption fee Trustees are not remunerated or reimbursed for any expenses incurred on charitable acttvities. The charity bad no paid employtts dwing the p¢rio Fixed assets The propety is stated at histortc cost and is not depreciate