## **APPENDIX 1**
## OSC **r**
|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|
|---|---|---|---|---|---|---|---|
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
|From|
01|Jan|2024|To|
31|Dec|2024|
Office of the Scottish **Charity Regulator**
## **Reference and administration details**
**Charity name** THE INDIA RURAL EVANGELICAL FELLOWSHIP (UK) **Other names charity is known by Registered charity number SC33100 Charity’s principal address**
**Names of the charity trustees on date of approval of Trustees’ Annual Report**
**----- Start of picture text -----**
Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1
2
3
4
5
6
**----- End of picture text -----**
**1**
**APPENDIX 1**
## **Reference and administration details**
## **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)**
|**Name**|**Name**|**Dates acted if not for whole year**|
|---|---|---|
||||
||||
||||
||||
|**Structure, governance and management**|||
||||
|**Type of governing document**
**Trustee recruitment and appointment**|||
||Trust Deed||
||Recruitment is
There were no|as and when needed; appointment is by existing trustees.
changes to the trustees during this reporting period.|
||||
|**Objectives and activities**|||
||||
||||
|**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|||
||a) the advancement of the Christian faith amongst the people of Andhra
Pradesh, India, through the support of Indian pastors and evangelists and
in other ways charitable in law; b) the advancement of education amongst
the people of Andhra Pradesh, India, through the support of Indian
children and teachers, and in other ways charitable in law; c) the relief of
poverty and sickness amongst the people of Andhra Pradesh, India,
through the provision of medical teams and supplies and in other ways
charitable in law; d) the general benefit of the people of Andhra Pradesh,
India, in whatever ways are considered appropriate and charitable in law.||
||Fund raising through various sponsorship schemes and direct giving.
Medical team visits to India, biennially.
Publicity through literature and visits to churches, schools, etc.||
**2**
## **APPENDIX 1**
## **Achievements and performance**
|**Summary of the main achievements of**
**the charity during the financial period**|•
The work of IREF(India) was supported from the UK through the
sponsorship of 37 Repalle-based children, 29 CDC children, 4 student
nurses, 9 evangelists and 6 teachers, plus various other designated
and undesignated donations.
•
Three remittances of funds were made to IREF(India) during 2024 via
our sister organisation IREF(USA) due regulations within the Indian
banking system which our UK bank is not able to circumnavigate.
•
A Medical Team from the UK prepared to travel to India in early 2025,
for which substantial funds were raised.
•
Our supporters were kept well informed of the activities of IREF(India)
through quarterly newsletters and through a regularly updated IREF
Facebook page.
•
The trustees met four times during the year (via Zoom).
•
IREF(UK) continues to work closely with our sister organisation,
IREF(USA), exchanging information on a regular basis.
•
The work of IREF(India) is recovering well from the ravages of the
Covid-19 pandemic. Numbers enrolling at their schools and colleges
are increasing once again, and some of the Child Development
Centres have reopened.|
|---|---|
## **Financial review**
|**Financial review**||
|---|---|
|**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|•
IREF(UK)’s policy is to remit donated funds to IREF(India) on a
quarterly basis, whilst holding small reserves to enable the charity to
respond to special and/or urgent needs.|
||none|
||none|
## **APPENDIX 1**
## **Other optional information**
**3**
none
## **Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s) Position (e.g. Chair)** Chairman **Date** 03/01/2025
**4**
Enter SC No. below **SC33100**
APPENDIX 2
Enter charity name below
**The India Rural Evangelical Fellowship (UK)**
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|Period start date|Period end date|
|For the period|Day|Month|Year|to|Day|Month|Year|
|from|
|01|Jan|2024|31|Dec|2024|
|—|======|
|Section A Statement of receipts and payments|
|Expendable|Permanent|
|Unrestricted|Restricted|Total funds|Total funds last|
|endowment|endowment|
|funds|funds|current period|period|
|funds|funds|
|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|
|A1 Receipts|
|Donations|2,402|46,488|-|-|48,890|31,458|
|Gift Aid|1,041|-|-|-|1,041|3,528|
|Legacies|-|-|-|-|-|-|
|Grants|-|-|-|-|-|-|
|Receipts from fundraising activities|-|-|-|-|-|-|
|Gross trading receipts|-|-|-|-|-|-|
|Income from investments other than|
|land and buildings|-|-|-|-|-|-|
|Rents from land & buildings|-|-|-|-|-|-|
|Gross receipts from other charitable|
|activities|-|-|-|-|-|-|
|A1 Sub total|3,443|46,488|-|-|49,931|34,986|
|A2 Receipts from asset &|
|investment sales|
|Proceeds from sale of fixed assets|-|-|-|-|-|-|
|Proceeds from sale of investments|-|-|-|-|-|-|
|A2 Sub total|-|-|-|-|-|-|
|Total receipts|3,443|46,488|-|-|49,931|34,986|
|A3 Payments|
|—— =|—|
|Expenses for fundraising activities|-|-|-|-|-|-|
|Gross trading payments|-|-|-|-|-|-|
|Investment management costs|-|-|-|-|-|-|
|Payments relating directly to charitable|
|activities|187|34,519|-|-|34,706|48,232|
|Grants and donations|
|-|-|-|-|-|-|
|Governance costs:|
|-|-|-|-|-|-|
|Audit / independent examination|-|-|-|-|-|-|
|Preparation of annual accounts|-|-|-|-|-|-|
|Legal costs|-|-|-|-|-|-|
|Other|
|-|-|-|-|-|-|
|A3 Sub total|187|34,519|-|-|34,706|48,232|
|A4 Payments relating to asset and|
|investment movements|
|Purchases of fixed assets|
|-|-|-|-|-|-|
|Purchase of investments|-|-|-|-|-|-|
|A4 Sub total|-|-|-|-|-|-|
|————|Total payments|187|34,519|-|-|34,706|48,232|
|Net receipts / (payments)|3,256|11,969|-|-|15,225|( 13,245)|
|A5 Transfers to / (from) funds|-|-|-|-|-|
|Surplus / (deficit) for year|
|==5|3,256|11,969|-|SS=|-|15,225|( 13,245)|
**----- End of picture text -----**
APPENDIX 2
**SC33100**
## **The India Rural Evangelical Fellowship (UK)**
## **Section B Statement of balances**
**----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year ( 6,740) 12,698 - - 5,957 19,203
Surplus / (deficit) shown on receipts and 3,256 11,969 - - 15,225 -
payments account
Cash and bank balances at end of year ( 3,484) 24,667 - - 21,183 19,203
(Agree balances with receipts and payments
account(s)) - - - - - 13,245
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments none n/a - -
none n/a - -
none n/a - -
none n/a - -
none n/a - -
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets none n/a - - -
none n/a - - -
none n/a - - -
none n/a - - -
none n/a - - -
none n/a - - -
none n/a - - -
none n/a - - -
none n/a - - -
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities none n/a - -
none n/a - -
none n/a - -
none n/a - -
none n/a - -
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities none n/a - -
none n/a - -
none n/a - -
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
3/Jan/25
**----- End of picture text -----**
2024OSCR receipts and payments spreadsheet / Statement of balances
1
December 2007
APPENDIX 2
**The India Rural Evangelical Fellowship (UK)**
**SC33100**
## **Section C Notes to the Accounts**
|**Section C Notes to the**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C1 Nature and purpose of**|to support the work of the India Rural Evangelical Fellowship through sponsorship schemes||||||||||||||for||children,||
|**funds**_(may be stated on_|evangelists, and teachers as well as|||other projects such as IREF's English Medium School.|||||||||||||||
|_analysis of funds worksheets)_|Also to provide funds for UK Medical|||Team, 2025|||||||||||||||
|||**Type of activity or project supported**|||||||**Individual /**
**institution**||**Number of grants**
**made**||||||**£**||
|**C2 Grants**|Educational and evangelistic projects|||||||**IREF(India)**|||||||**4**||**£19,369.23**||
||||||||||||||||||||
|||||||||||||||**Total**||||**19,369**|
||||||||||||||||||||
|**C3a Trustee remuneration**|If no|remuneration was paid during the period to any charity trustee or person connected to|||||||||||||||||
||a trustee cross this box (otherwise complete section 3b)||||||||||||||||**x**||
||||**Authority under which paid**||||||||||||||**£**||
|**C3b Trustee remuneration -**|n/a||||||||||||||||**-**||
|**details**|n/a||||||||||||||||**-**||
||n/a||||||||||||||||**-**||
||n/a||||||||||||||||**-**||
||n/a||||||||||||||||**-**||
||||||||||||||||||||
|**C4a Trustee expenses**|If no|expenses were paid to any charity trustee during the period then cross this||||||||||box|||||||
||(otherwise complete section 4b)||||||||||||||||**x**||
|||||||||||||**Number**||**of**|||**£**||
|||||||||||||**trustees**|||||||
|**C4b Trustee expenses -**|none||||||||||n/a||||||**-**||
|**details**|none||||||||||n/a||||||**-**||
||none||||||||||n/a||||||**-**||
||none||||||||||n/a||||||**-**||
||none||||||||||n/a||||||**-**||
||||||||||||**Transaction**||||||**Balance**||
|||**Nature of relationship**||||**Nature of**|**transaction**|||||**amount**||**(£)**|||**outstanding at**
**period end (£)**||
|**C5 Transactions with trustees**|
n/a||||n/a||||||||**-**||||**-**||
|**and connected persons**|n/a||||n/a||||||||**-**||||**-**||
||n/a||||n/a||||||||**-**||||**-**||
||n/a||||n/a||||||||**-**||||**-**||
||n/a||||n/a||||||||**-**||||**-**||
||||||||||||||||||||
|**C6 Other information**|none||||||||||||||||||
2024OSCR receipts and payments spreadsheet / Notes
1
December 2007
APPENDIX 2
**The India Rural Evangelical Fellowship (UK)**
**SC33100**
## **Additional analysis (1)**
## **Analysis of receipts and payments**
**----- Start of picture text -----**
1 Donations
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
from individuals, churches, etc 2,402 46,488 - - 48,890 31,458
Gift Aid 1,041 - - - 1,041 3,528
-
Total 3,443 46,488 - - 49,931 34,986
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
none - - - -
Total - - - -
- - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
none - - - - - -
-
Total - - - - - -
- - - - - -
4 Payments relating directly to charitable activities
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Just Giving fees - - - 18
bank fees 72 - 72 102
website 115 - 115 101
remittances to IREF(India) - 19,369 19,369 37,792
for 2025 UK Medical team - 15,149 15,149 1,767
exchange rate loss for returned remittances - - - 7
loan repyament to IREF(USA) - - - 8,445
Total 187 34,519 - - 34,706 48,232
**----- End of picture text -----**
2024OSCR receipts and payments spreadsheetAdditional notes (1)
December 2007
APPENDIX 2
**SC33100**
## **Additional analysis (2)**
## **5 Breakdown of unrestricted funds**
**----- Start of picture text -----**
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last period
Receipts
Donations 2,402 - - - 2,402 4,214
Gift Aid 1,041 - - - 1,041 4,214
Legacies - - - - - -
Grants - - - - - -
Receipts from fundraising activities - - - - - -
Gross trading receipts - - - - - -
buildings - - - - - -
Rents from land & buildings - - - - - -
Gross receipts from other charitable activities - - - - - -
Sub total 3,443 - - - 3,443 8,428
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets - - - - - -
Proceeds from sale of investments - - - - - -
Sub total - - - - - -
Total receipts 3,443 - - - 3,443 8,428
-
Payments
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Investment management costs - - - - - -
Payments relating directly to charitable activities 187 - - - 187 147
Grants and donations - - - - - -
Governance costs: - - - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts - - - - - -
Legal costs - - - - - -
Sub total 187 - - - 187 147
-
Payments relating to asset and investment
movements
Purchases of fixed assets - - - - - -
Purchase of investments - - - - - -
Sub total - - - - - -
-
Total payments 187 - - - 187 147
-
Net receipts / (payments) 3,256 - - - 3,256 8,281
Transfers to / (from) funds - -
Surplus / (deficit) for year 3,256 - - - 3,256 8,281
Nature and purpose of funds
general purposes fund
**----- End of picture text -----**
2024OSCR receipts and payments spreadsheetAdditional notes (2)
December 2007
APPENDIX 2
**The India Rural Evangelical Fellowship (UK)**
**SC33100**
## **Additional analysis (3)**
## **6 Breakdown of restricted funds**
**----- Start of picture text -----**
Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
Total restricted Total restricted
funds funds last
period
Receipts
Donations 46,488 - - - 46,488 54,261
Legacies - - - - - -
Grants - - - - - -
Receipts from fundraising activities - - - - - -
Gross trading receipts - - - - - -
- -
Income from investments other than land and buildings - - - -
Rents from land & buildings - - - - - -
Gross receipts from other charitable activities - - - - - -
Sub total 46,488 - - - 46,488 54,261
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets - - - - - -
Proceeds from sale of investments - - - - - -
Sub total - - - - - -
Total receipts 46,488 - - - 46,488 54,261
-
Payments
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Investment management costs - - - - - -
Payments relating directly to charitable activities 34,519 - - - 34,519 43,532
Grants and donations - - - - - -
Governance costs: - - - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts - - - - - -
Legal costs - - - - - -
Sub total 34,519 - - - 34,519 43,532
-
Payments relating to asset and investment
movements
Purchases of fixed assets - - - - - -
Purchase of investments - - - - - -
Sub total - - - - - -
-
Total payments 34,519 - - - 34,519 43,532
-
Net receipts / (payments) 11,969 - - - 11,969 10,729
Transfers to / (from) funds - -
Surplus / (deficit) for year 11,969 - - - 11,969 10,729
**----- End of picture text -----**
## **Nature and purpose of funds**
to support the work of the India Rural Evangelical Fellowship through sponsorship schemes for children, evangelists, and teachers as well as other projects. Also to provide funds for the 2025 UK Medical Team visit.
2024OSCR receipts and payments spreadsheetAdditional notes (3)
December 2007
APPENDIX 3
oscr
Office of the Scottish Charity Regulator
Independent examiner's rep.ort on the accounts
V2
Report to the
trusteeslmembers of The India Rural Evangelical Fellowship (UK)
Charity name
Registered charity
number
On the accounts of the
charity for the period
SC33100
Period start date
Month
Period end date
Month
Da
Year
2024
Da
Year
Jan
to
Dec
2024
Set out on pages
(remember to include the page
numbers of additional sheets)
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) 2005 Act 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
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
examiner's statement (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, consequentl I do not express an audit opinion on the accounts.
In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page"]
Independent examiner's
statement
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 not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
he accounts to be reached.
Date:
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
"Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
following page.