GIFT International istered with the Chari Commission of Northern Ireland NIC104617 HMRC Chari No. XT3477 REPORT & FINANCIAL STATEMENTS Year ended 31 March 2023 A l Mccullagh & Co Drumsill House 6 Agars Road Lisburn Co Antrim BT28 2TQ GIFT International COMMITTEE MEMBERS J A Wilson M Gleave C Gleave (Chairperson/Trustee) (Vice- Chairperson) (Hon Treasurerrrrustee) BUSINESS ADDRESS 12 Temple Road Upper Ballinde Lisburn Co Antrim BT28 2PD BANKERS The Cowoperative Bank POBOX 101 l Balloon Street Manchester M60 4EP INDEPENDENT EXAMINER A l Mccullagh Accountant Drumsi I l House 6 Agars Road Lisburn Co Antrim BT28 2TQ GIFT International COMMITTEE REPORT Year ended 31 March 2023 The committee members (who are the Tn￿teeS for charity law purposes) have pleasure in presenting their report and financial statements for the year ended 31 March 2023. PRINCIPAL AcT￿lTIEs AND OBJECTS The purposes of the charity are.. l. To advance education and promote the preservation of health of the Ftople in the area of benefit by provision of resources, training and grants with the object of improving the conditions of life for the inhabitants of the area of benefit. 2. Relief of poverty and hunger in the area of benefit by any charitable means and in particular the provision of grants and training to enable poor people to establish and maintain projects which will enable them to reliev¢ their own poverty. 3. To recruit, select and send out volunteers from the UK for service within the area of benefit and any other method the committee may from time to time decide. GIFT International has considered the Commission's guidance and the criteria for public benefit and has ensured that our activities clearly support and flow from our purposes. are clearly demonstrated and have been beneficial and not harmful in any way. GOVERNANCE The charity is governed by the management committee through the rules of its constitution. REVIEW GIFT International is a 'Grassroots Initiatives Funding and Training, provider for poor rural communities mainly in Kenya, but also in similar developing countries. By fundraising through for example.. events, coffee mornings, donations, illustrated talks and lectures, GIFT International raises funds in Nl for use in the areas of benefit for the funded provision of teacher training workshops. buTsaries for student education, health and nutrition initiatives. building of schools, resourcingy of classrooms and students, capacity-building trainingy workshops for local community representatives and the provision of small start-up funds for sustainable enterprises in identified communities. Local enterprises range from tree nurseries, b¢e-keeping project5, maize mill construction and equipment. poulty projects, dressmaking and tailoring courses and sewing machine provision. Health benefits come from examples such as.. adult education, provision of mosquito nets. sustainable provision of milk through dairy cow projects and training in basic hygiene and access to emergency medical aid through provision of mobile phones for rapid communication in remote areas. Education benefits come fTom for example.. school construction and equipment. teacher training. school fees funds, tertiary student bursaries, adult training course provision and knowledge and skills shared by volunteers in the areas of benefit. Main Acbievements 2022-23: The legacy of the Coronavirus pandemic has meant a slow return to our programme of talks and so our fundraising has been limited to regular givers and one-off donations. for which we are most grateful. On top of covid some areas of Kenya are re￿rtIng a fourth consecutive GIFT International COMMITTEE REPORT, conlinHed year without significant rainfall and so access to clean drinking water, water for livestock and availability of food have become additional serious issues. We remain greatly heartened to receive messages from communities to say that the measures we have implemented over the years are helping to sustsin them through this uncertain and economically challenging time. The main achievements of the charity during the year 2022-23 are outlined in the separate 'Annual Trustees Report, and they addressed all of the above purposes of the charity. Although a very small charitable orgianisation. GIFT International continues to make a significant and lasting impact on the lives of beneficiaries in Kenya. The Annual Report details the projects SUPtx)rted. which, in summary. were: Sustainable Community Development.. Tree Planting in Kenya. Bee Keeping Enterprises. Posho Mill expansion. Poultry Project in Laikipia district. Education and Training.. Supply of beds, bedding etc for Kakayuni School for the Deaf. Student funding. Poultry farm training. Community Health & Well-being.. Mother & Baby Support Project, Transmara. Cleft Palate Support. Humanitarian Hardship Fund.. Emergency Feed Programme. Ngong Community Th¢ activities listed above all required funding and GIFT International is very appreciative of our supporters who have continued to send us donations and those who provide support in kind both in Northern Ireland and in Kenya. Tbe Future The charity will continue to seek out other suitable projects to support within the area of benefit. Projects in the first three categories above will be planned and budgeted for a year in advance based on available funding and projects under the fourth category will be rcactive and subject to availability of residual funds in the funding year. Funds raised for future projects that require face to face meetings in order to set them up with confidence will be held in reserve until such times as the global air travel industry becomes more settled. GIFT International COMMITTEE REPORT. cnnlin4ed COMMITTEE ME,MBERS RESPOliSIBILITIES The committee is required to prepare financial statements tor each financial year which give a true and fair view of the S￿le of alTairs of the ass()ciation as at the end of the financial vear and of its income and expenditure for the year then ended In preparing the financial statements appropriate accounting pol icies have been used and consi stentl), applied, reasonable and prudent jud4ementq and eslimates have been made and applicable accounting standards have been coinplied witli, subjeLI to any mdierial departures di.%closed and eyplained in the financial staiements and the financial statements have been prepared on a going concern basis. The committee is responsible for maintaining proper accounting records which discl()se with reasonable accuracy at anv time the financial position of the organisation. It is also responsible tor safegjuarding the assets of ihe association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. COMMITTEE OF MANAGEMENT J A Wilson. C Gleave aiid M Gleavc all served thr(￿￿170ui ihe year. RESULTS The surplus for the year was £1.609 coiiipared wilh £1 7.162 for the previous year. RESERV'ES As the charitv has minimal admini.strative costs all resern'es are held to meet the needs of suitable projects as ihey arise, provided they meei the purw)ses of the charity. On behalf of the commitlee J A Wilson Chairperson Approved by the committee on I l November 2023 INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF GIFT International Basis of independent examiner's report I report on the financial statements of the charity for the year ended 31 March 2023 which are set out on pages 6 to 9. This report is made solely to the charity's Trustees. as a body. My work has been undertaken so that I might state to the charity's Trustees those matters l am reqUI￿d to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent trrmitted by the law. I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body. for my work or this report. Respective Responsibilities of Trustees and Examiner As the charity, s Trustees you are responsible for the preparation of the financial ststements. Having satisfied myself that the charity. is not subject to audit and is eligible for independent examination it is my responsibility to'.- Examine the financial statements Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)9b) of the Act. and State whether particular matters have come to my attention. Basis of independent examiner's report I have examined the charity's financial statements as required under section 65 of the Charities Act and my examination was carried out in accordance with the Directions byiven by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the financial statements. and seeking explanations from you as Trustees concerning any such matters. Independent examiner's Statement I have completed my examination for the year ended 31" March 2023 and no matter has come to my attention whi¢h gives me reasonable cause to believe that, in any material respect l ) the requirements to keep accounting records and prepare accounts which accord with those accounting records have not been met and 2) that there is further infonnation needed for a proper understanding of the financial statements to be reached. Signed.. Dated.. I l November 2023 A l Mccullagh Accountant 6 Agars Road, Lisburn Co Antrim BT28 2TQ GIFT International STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 I￿RCH 2023 Income and expenditure account Unrestricted 2023 2022 Note INCOME FROM: General donations 13,469 20,579 Investment income TOTAL INCOME 13,480 20,582 EXPENDITURE OIY: Charitable activities: Grants made 11.871 9,408 Administrative costs 12 TOTAL EXPENDITURE 11,871 9,420 NET MOVEMENT FOR THE YEAR 1,609 11,162 Reconciliation of funds: OPENING FUNDS 31.364 20.202 CLOSING FUNDS 32,973 31J64 All the activities of the charity are class¢d as continuing. The charity has no r¢cognised gains or losses other than those stated in the above Statement of Financial Activities. GI￿ International BALAN HEET AT 31 MARCH 2023 2023 2022 Note CURRENT ASSETS Debtors Bank balance Cash on hand 676 825 30,4?0 32.973 31.364 CURRENT LIABILITIES Creditors NET CUIIRENT ASSETS 32.973 31,364 CAPITAI. AND RESERVES Accumulated Fund 3?,973 31..364 The financial siatements sffl out on pages 6 to 9 were approved by the Committee of Managemeni and auihorised for issue on I l November ?023 and sigyned on its behalf bv: cw A. ULLE J A Wilson Chai rperson C Gleave Hon Treasurer GIFT International NOTES TO THE ACCOIINTS YEAR ENDED 31 MARCH 2023 I. ACCOUNTING POLICIES Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with Ststement of Recommended Practice: Accounting and Reporting by Charities (2015). Incoming resources All incoming7 resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Ilnrestricted fundj Unrestricted funds are donations and other incomingj resources received or generated for the objects of the charity without further specified purpose and are available as general funds. 2. GENERAL DONATIONS 2023 2022 Anonymous Little Love Blankets T Witherspoon R&HDitty T B F & K L Thompson Trust D Moore Various donations. (under £500 each) Gift aid 2.500 i 0,000 3,500 2,000 1.000 100 2,500 2,000 504 5.189 676 504 2,765 810 13,469 20,579 3. INVESTMENT INCOME Other interest GIFT International NOTES TO THE ACCOIINTS YEAR ENDED 31 MARCH 2023 2023 2022 4. GRANTS MADE Ngong Community Posho Mill expansion Kakuyuni School - beds. bed linen, etc Coastal Bees Project Poultry Project Student support - fees, travel, expenses etc Coastal Tree Project Water harvesting programme Bush Bells School - Electricity installation & equipment Mara Mama & Baby Project Gede - solar power installation & chiller Kadjiado community support Medical support 450 1,562 2,018 2,000 1,167 2.309 200 372 2,145 415 799 672 2,330 2.675 1,455 200 510 11,871 9.408 5. ADMINISTRATIVE COSTS Bank charges 12 6. DEBTORS Gift aid tax recoverable 676 825 7. TAXATION The organisation is recognised by H M Revenue & Customs as a charity, reference no XT3477 and no provision for taxation is therefore considered necessary. COMMrrTEE MEMBERS EMOLUMENTS No committee members received any emoluments in the year. 9. RELATED PARTY TRANSACTIONS There were no related party transactions in the year which require to be rcFx)rted .