## **GIFT International** ## **Registered with the Charity Commission of Northern Ireland NIC104617** ## **HMRC Charity No. XT3477** **REPORT & FINANCIAL STATEMENTS Year ended 31st March 2025** Timothy C Reid FIB Bank Manager, (Retired), 38, Manse Gate, Newtownards, Co Down, BT23 4DG ## **GIFT International** ## **COMMITTEE MEMBERS** J A Wilson, (Chairperson / Trustee) G Wilson, (Hon.Treasurer/Trustee) E Carson, (Trustee) ## **BUSINESS ADDRESS** 28 Lisbane Road, Comber, Newtownards, Co Down, BT23 6AF ## **BANKERS** The Co-Operative Bank, PO Box 101, 1, Balloon Street, Manchester, M60 4EP ## **INDEPENDENT EXAMINER** Tim Reid FIB Bank Manager, (Retired) 38, Manse Gate, Newtownards, Co Down, BT23 4DG 1 ## **GIFT International** ## **COMMITTEE REPORT** ## **Year ended 31st March 2025** The Committee members, (who are the Trustees for charity law purposes), have pleasure in presenting their report and financial statements for the year ended 31st March 2025. ## **PRINCIPAL ACTIVITIES AND OBJECTS** The purposes of the charity are: 1. To advance education and promote the preservation of health of the people 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 relieve 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** As a ‘Grassroots Initiatives, Funding and Training’ organisation, GIFT International provides finance and resources for economically challenged rural communities, mainly in Kenya. Project funding is raised through a variety of means including events run by GIFT International Trustees and/or supporters, e.g. coffee mornings and social gatherings, and illustrated talks and lectures that serve to raise awareness about the work of the organisation, for which donations are invited. A number of supporters have signed up to Easyfundraising (the UK’s largest retail giving platform), and individual donations are very welcome. 2 ## **GIFT International** ## **COMMITTEE REPORT** _**(continued)**_ **,** ## **REVIEW, (** _**continued)**_ GIFT International raises funds, mainly in Northern Ireland, for use in the area of benefit, for projects including the provision of teacher training workshops, bursaries for student education, provision of resources for schools and students, capacity-building workshops for local community representatives and the provision of small start-up funds for sustainable enterprises for the benefit of identified communities. GIFT International does not seek to directly benefit from initiatives carried out in the area of benefit, but rather, agreed funding is allocated to the communities who undertake responsibility for managing the projects sustainably, in accordance with the terms agreed by GIFT International and the community. To ensure transparency, the communities appoint a representative committee and, together with GIFT, nominate a project manager, (an individual well known to GIFT International), who liaises directly with the GIFT International Committee. Having agreed terms of the project, established associated costs and a timescale for delivery, funds are transferred to the community project manager who in turn provides receipts and photographic evidence, and reports on progress. The project manager is advised to report on any anomalies or difficulties arising. A review visit is undertaken on the next GIFT International visit to check on progress of the project and to discuss any matters arising. Local enterprises include tree nurseries, bee-keeping projects, a range of agricultural projects including posho (maize) mills and poultry projects, dressmaking and tailoring enterprises and provision of associated equipment. Health benefits come from initiatives including adult education, mother and baby care, provision of mosquito nets, sustainable provision of milk through dairy cow projects, provision of water, training in basic hygiene, access to emergency medical aid and through provision of mobile phones for rapid communication in remote areas. During 2024/25, Cleft Palate surgery was added to the organisation’s remit, working with a leading maxillofacial surgeon based in Nairobi whose remit reaches out into remote districts, providing care for financially disadvantaged children. Education benefits come from initiatives including contributions to school development and educational equipment, teacher training, contributions to school fees, student bursaries, adult training course provision and knowledge and skills shared by volunteers in the areas of benefit. ## **Main Achievements 2024 - 2025:** The achievements of GIFT International during the financial year 2024 - 2025 addressed all purposes of the charity as set out under the constitution. Although a very small charitable organisation, GIFT International continues to make a significant and lasting impact on the lives of beneficiaries in Kenya. Each year we engage in consultations with the communities to check that they are happy with the management and progress of projects, and to ascertain if we need to consider any modifications. 3 ## **GIFT International** ## **COMMITTEE REPORT,** _**(continued)**_ The Trustees remain heartened to receive messages from communities confirming that the measures we have implemented over the years continue to help to sustain them through current uncertain and economically challenging times. The 2024-2025 Annual Report details the projects supported, which, in summary, were: ## **A. Sustainable Community Development e.g. agricultural projects, tree planting, beekeeping development, water harvesting, small business development.** ## **B. Education and Training – education/training bursaries, whole school development, community training courses.** ## **C. Community Health and Well-being. Mother and Baby Support, and community feeding programmes.** ## **D. Humanitarian Fund for families and individuals experiencing hardship and medical emergencies.** ## **E. Cleft Palate Support for disadvantaged children in need of cleft surgery and aftercare** The activities listed above required significant funding, and the Trustees of GIFT International are very appreciative of community groups and individual supporters who have contributed donations, and those who provide support in kind both in Northern Ireland and in Kenya. ## **The Future** GIFT International will endeavour to continue funding existing projects, subject to available funds, under the categories set out above. Every year we are approached by more communities seeking financial support. However, given the small scale of the organisation, the Committee has agreed that we will focus on consolidating existing projects within current areas of benefit, working with known and trusted contacts, such that we will leave a lasting legacy within these communities. ## **COMMITTEE MEMBERS’ RESPONSIBILITIES** The Committee is required to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the association as at the end of the financial year and of its income and expenditure for the year then ended. 4 ## **GIFT International** ## **COMMITTEE REPORT,** _**(continued)**_ In preparing the Financial Statements appropriate accounting policies have been used and consistently applied, reasonable and prudent judgements and estimates have been made, and applicable accounting standards have been complied with, subject to any material departures disclosed and explained in the Financial Statements and the Financial Statements have been prepared on a going concern basis. The Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation. It is also responsible for safeguarding the assets of the association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **COMMITTEE OF MANAGEMENT** J A Wilson, E. Carson and G Wilson all served throughout the year. ## **RESULTS** The net movement for the year to 31[ST] March 2025 was a surplus of £21,529 compared with a deficit of £164 for the previous year. ## **RESERVES** As the charity has minimal administrative costs all reserves are held to meet the needs of suitable projects as they arise, provided they meet the purposes of the charity. On behalf of the Committee-: J A Wilson Chairperson Signed-: Date-: 05/11/2025 Approved by the Committee on-: Date-: 05/11/2025 5 ## **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 31st March 2025 which are set out on pages 7 to 10. 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 I am required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted 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 Independent Examiner** As the charity’s Trustees you are responsible for the preparation of the financial statements. 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 given 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[st] March 2025 and no matter has come to my attention which gives me reasonable cause to believe that, in any material respect-: - 1) 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 information needed for a proper understanding of the Financial Statements to be reached. Signed: Dated: 4[th] November 2025 **Tim Reid, FIB 38, Manse Gate, Newtownards, Co. Down BT23 4DG** 6 ## **GIFT International** ## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31[st] MARCH 2025** |**Income and expenditure account**|||| |---|---|---|---| |||**Unrestricted**|| |||**2025**|**2024**| ||**Note**|**£**|**£**| |**INCOME FROM:**|||| |General donations|2|38,574|7,888| |Investment income|3|-|-| |||----------|----------| |**TOTAL INCOME**||**38,574**|**7,888**| |||**----------**|**----------**| |**EXPENDITURE ON:**|||| |**Charitable activities:**|||| |Grants made|4|17,045|8,052| |Administrative costs|5|-|-| |||----------|---------| |**TOTAL EXPENDITURE**||**17,045**|**8,052**| |||----------|----------| |**NET MOVEMENT FOR THE YEAR**||**21,529**|**(164)**| |**Reconciliation of funds:**|||| |**OPENING FUNDS**||**32,809**|**32,973**| |||----------|----------| |**CLOSING FUNDS**||**54,338**|**32,809**| |||======|======| All the activities of the charity are classed as continuing. The charity has no recognised gains or losses other than those stated in the above Statement of Financial Activities. 7 ## **GIFT International** ## **BALANCE SHEET AT 31st MARCH 2025** |||**2025**|**2024**| |---|---|---|---| ||**Note**|**£**|**£**| |**CURRENT ASSETS**|||| |Debtors|6|150|260| |Bank balance||54,065|32,427| |Cash on hand||123|122| |||----------|----------| |||54,338|32,809| |||----------|----------| |**CURRENT LIABILITIES**|||| |Creditors||-|-| |||----------|----------| |**NET CURRENT ASSETS**||54,338|32,809| |||======|======| |**CAPITAL AND RESERVES**|||| |Accumulated Fund||54.338|32,809| |||======|======| The Financial Statements set out on pages 7 to 10 were approved by the Committee of Management and authorised for issue its behalf by: Signed-: J A Wilson G Wilson Chairperson Hon. Treasurer Date-: ## **05/11/2025** **05/11/2025** 8 ## **GIFT International** ## **NOTES TO THE ACCOUNTS YEAR ENDED 31st MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of accounting** The Financial Statements are prepared under the historical cost convention and in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities (2015). ## **Incoming resources** All incoming 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. ## **Unrestricted funds** Unrestricted funds are donations and other incoming resources received or generated for the objects of the charity without further specified purpose and are available as general funds. ## **2. GENERAL DONATIONS** |**GENERAL DONATIONS**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |D Smith|5,000|NIL| |Ulster Beekeepers’ Association|750|700| |Little Love Blankets|NIL|3,100| |K Sheil|500|500| |D Moore|504|504| |RDJ White|500|NIL| |Estate of G Mullan|25,600|NIL| |I McFarland|2,500|NIL| |A McNicholl|NIL|650| |Drumachose Mothers Union|NIL|400| |Various donations, (under £500 each)|3,070|1,774| |Gift Aid|150|260| ||----------|----------| ||38,574|7,888| ||======|======| |**INVESTMENT INCOME**||| |Other interest|NIL|NIL| ||======|======| ## **3. INVESTMENT INCOME** 9 ## **GIFT International** ## **NOTES TO THE ACCOUNTS YEAR ENDED 31st MARCH 2025** |||**2025**|**2024**| |---|---|---|---| |||**£**|**£**| |**4.**|**GRANTS MADE**||| ||Community Development Laikipia|1,280|-| ||Coastal Bees Project|1,395|17| ||Cattle Project, (Mother & Baby)|1,920|-| ||Student support - fees, travel, expenses etc|1,664|1,232| ||Coastal Tree Project|1,160|-| ||Mara Mama & Baby Project|1,960|1,940| ||Gede Tailoring Project|2,022|2,243| ||Maxillofacial Surgery|2,526|-| ||Kajiado community support|300|220| ||Medical Support|1,255|660| ||Coast Community Support|NIL|1,260| ||Mara Student Driving Project|70|480| ||Mara Community Development|1,493|NIL| |||----------|----------| |||17,045|8,052| |||======|======| |**5.**|**ADMINISTRATIVE COSTS**||| ||Bank charges|-|-| |||======|======| |**6.**|**DEBTORS**||| ||Gift aid tax recoverable|150|260| |||======|======| ## **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. ## **8. COMMITTEE 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 reported. > 4[th] November 2025 10