## **India Village Ministries**
**Report and Financial Statements**
**for the year ended**
**5th April 2025**
**SC032158**
## **India Village Ministries Trustees Annual report and Accounts for the year ended 5 April 2025**
Scottish Charity Number SC032158
## **Current trustees**
## **Principal office**
## **Bankers**
The Royal Bank of Scotland St Nicholas Branch
Aberdeen AB10 1HH
## **Treasurer**
Nigel Crabb
## **Structure, Governance and Management**
India Village Ministries was established in June 2001 and is constituted by a Deed of Trust. On 6 November 2024 a restated Trust Deed was executed under the provisions of clause 24(a) of the original deed. The objects of the charity remain the same but certain other goverance procedures have been updated.
The Trust is administered by the trustees. New trustees can be appointed by a resolution passed by the majority vote of existing trustees. The business of the Trust is undertaken in meeting provided a quorum of a least one third of the trustees is present.
## **Objectives and Activities**
The objects of the charity, per the Trust Deed, are the relief of poverty among orphan children; the advancement of the Christian faith in India; the advancement of education in India; the relief of hardship; and any other charitable purpose beneficial to village communities in India. At present the focus of the charity's expenditure is in the state of Andhra Pradesh. The main objectives of the charity for the year were to fund the wellfare and education (including further education and training where appropriate), for orphans; to raise funds for capital projects; and to support an Indian family who work full time in Indi Village Ministries.
## **Achievements and Performance**
The charity's primary source of income continues to be donations from individuals and churches. The charity supports one full time worker and his family with monthly payments.
At present the charity bears the annual operating costs of the work carried on by Indi Village Ministries (an Indian charity registered under the Foreign Contribution (Regulation) Act 1976) based in Andhra Pradesh. Since COVID and the introduction of new regulations governing the running of orphanages the charity is now more focused on the wellbeing, education and training of the children it works with rather than providing accommodation throughout the whole year.
The principal costs that were funded by the charity in the current period included the following budgeted costs of Indi Village Ministries:
|Children's education|£30,000|
|---|---|
|Youth training|£20,000|
|Widows and elderly|£10,000|
|Relief of poverty|£10,000|
|Evangelism and support for pastors|£20,000|
|Medical aid|£15,000|
|Trevel|£7,000|
|Transport and repairs|£6,000|
|Adminstration|£5,000|
|_Total_|_£123,000_|
The charity realised a surplus of £66,491 in the year. It had unrestricted funds at the year end of £216,583. Restricted funds amount to £600.
As a recognised charity there is no liability to taxation on any of the charity's income.
## **Plans for Future Periods**
The charity will continue to support the education of economically deprived children in the communities near the orphanage. During 2022 changing legislation in India means that it is no longer possible to operate the orphanage in a manner that is aligned with the Christian principles of the charity. The orphanage buildings will continue to be utilised to support the well-being of the children, and the poor in the surrounding communities; continuing to focus on the education of the children and the relief of poverty. The charity will meet the costs of operating the orphanage buildings, the education and well-being of the children, and the relief of poverty.
## **Funds Held as Custodian Trustee on Behalf of Others**
Currently there are no such funds held.
Approved by the Trustees and signed on their behalf
31 December 2025
## **India Village Ministries**
## **Statement of Financial Activities incorporating Summary Income and Expenditure Account for the year ended 5th April 2025**
|**Note**
**Incoming resources**
**Incoming resources from generated funds**
**Voluntary income**
Regular contributions
3
Other contributions
Designated gifts
4
Other income
Tax reclaim
5
**Investment income**
Bank interest received
**_Total incoming resources_**
**Resources expended**
**Costs of generating funds**
**Costs of generating voluntary income**
Travel and administration
2
**Charitable activities**
Transfers to Indi Village Ministries
Housing assistance
4
Other designated gifts
4
Workers support
**_Total resources expended_**
**_Net incoming/(outgoing) resources. Net_**
**_income/(expenditure) for the year_**
**Gross transfers between funds**
**Other recognised gains/losses**
**Reconciliation in funds**
**Total funds brought forward**
**_Total funds carried forward_**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**97,349**
**95,045**
**0**
**0**
**16,800**
**3,007**
**212,201**
**0**
**73**
**123,637**
**0**
**22,000**
**145,710**
**0**
**66,491**
**0**
**0**
**0**
**0**
**0**
**150,092**
**600**
**216,583**
**600**|**Total Funds**
**2025**
Total Funds
2024
**£**
£
**97,349**
97,857
**95,045**
49,836
**0**
2,428
**0**
0
**192,394**
150,121
**16,800**
11,952
**3,007**
1,555
**212,201**
163,628
**73**
13,316
**123,637**
160,000
**0**
0
**0**
5,913
**22,000**
21,500
**145,710**
200,729
**66,491**
(37,101)
**0**
**0**
**0**
**0**
**150,692**
187,793
**217,183**
150,692|
|---|---|---|
|**Balance Sheet**
**as at 5th April 2025**
**Note**
**Current assets**
**Cash at bank and in hand**
Cash at bank and in hand
**Debtors**
Due after one year
**Net Assets**
**The funds of the charity**
**Unrestricted income funds**
**Restricted income funds**
**_Total charity funds_**|**2025**
2024
**£**
£
**217,183**
150,692
**0**
0
**217,183**
150,692
**216,583**
150,092
**600**
600
**217,183**
150,692|
|---|---|
Approved by the Trustees and signed on their behalf
31 December 2025
## **India Village Ministries**
## **Notes to the Financial Statements for the year ended 5th April 2025**
## 1 **Accounting policies**
## **Accounting Convention**
These accounts have been prepared on a Receipts and Payments basis in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Use of funds**
The Trustees use the funds at their disposal to further the objectives of the Trust, and there are no restrictions on the general funds apart from the general objects of the Trust.
## **Taxation**
The Trust is a registered charity and is therefore exempt from taxation.
## 2 **Remuneration**
- (a) No remuneration was paid to any Trustees in the period.
- (b) No remuneration was paid to the Independent Examiner.
## 3 **Regular contributions**
Regular contributions consist of amounts received by direct debit or standing order.
## 4 **Related party transactions**
There were no transactions with related parties during the year that require disclosure under FRS102.
## 5 **Designated gifts**
Designated gifts in the year were for the support of one of the children in further education in Canada.
## 6 **Tax reclaims**
A tax claim for the tax year ending 5 April 2021 was submitted and paid during the year ended 5 April 2025. Tax reclaims for subsequent years are being prepared.
## **Independent Examiner's Report to the Trustees of India Village Ministries**
I report on the accounts of the charity for the year ended 5 April 2025
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) ( c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
30 December 2025