The Trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
To promote any charitable purpose for the benefit of the community in the United Kingdom or throughout the world as the trustees see fit, in particular but not exclusively by the following means:
Objective 1 The promotion of the voluntary sector for the public benefit, in particular but not exclusively by the following means:
promoting encouraging and supporting volunteering and community involvement by individuals;
providing opportunities for individuals to volunteer;
providing assistance and training for volunteers; and
raising awareness of the needs of poor, sick, distressed, vulnerable and under-educated persons and communities in the United Kingdom and throughout the world.
Activities and Outcomes relating to Objective 1
Volunteers continued to actively fundraise for our projects and programmes last year. One volunteer held a ‘Big Tea Party’ and raised £520 for Rukungiri in Uganda. Four runners took part in the Great North Run in September 2025 and raised just over £4,000 for our Children at Risk initiatives. 39 people took part in our 50 miles challenge and raised just over £5,000 for our work in Myanmar. In total, last year's peer-to-peer fundraising raised over £16,000 for Global Care.
In the UK, a team of volunteers worked alongside shop managers at Global Care’s two charity shops in Radford, Coventry and Bulkington, Warwickshire. Volunteers sorted stock, supported sales, and chatted to customers, raising funds for our overseas programmes and raising awareness of our work. Volunteers in our successful ecommerce team are using platforms including eBay and Vinted to sell preloved items on our behalf. Volunteers recorded a total of 6,629 hours of work in our shops over the year.
Volunteers also worked alongside our UK office teams helping with general administrative tasks, finance, marketing, communications, and IT. Volunteers in all roles receive appropriate training for their role and in working in the charity sector. Volunteers have reviews with team managers. Volunteers (including Trustees) recorded 713.5hrs worked in these roles over the year.
Two volunteers joined the UK Head of Operations and Operations Assistant on a trip to Uganda in October 2025. The volunteers ran a one-day workshop on disability and inclusivity at the annual conference for our Ugandan staff, alongside two invited disabled people who were both previously sponsored through Global Care. The volunteers also visited programmes in Soroti and interviewed beneficiaries, reporting back to the UK communications team.
The public benefit of these activities is to promote, encourage and support volunteering and community involvement of individuals by providing opportunities for individuals to volunteer, providing assistance and training for volunteers, and raising awareness of the needs of vulnerable and disadvantaged communities.
We raised awareness of the needs of marginalised children and communities, through a wide range of communications to supporters including newsletters, project updates and multimedia resources. Through social media and speaking engagements to groups including churches and community groups, we raised awareness to the wider public. We delivered donor programmes which equip people to make a difference for vulnerable children through child sponsorship, supporting Children at Risk, or by becoming a Global Care ‘Change Maker’. The public benefit of these activities is to raise awareness of the needs of poor, sick, distressed, vulnerable and under-educated persons and communities throughout the world.
Objective 2 The relief of those in need by reason of poverty, discrimination, maltreatment, youth, ill health, disability or other disadvantage, especially vulnerable children.
Activities and Outcomes relating to Objective 2
Our child sponsorship programme continues to support 740 vulnerable children, including children living in extreme poverty in Sri Lanka, India, Guatemala, Uganda, Zambia, Bangladesh and Kenya, as well as orphaned and abandoned children in residential settings in Zimbabwe and Bangladesh.
In Kenya and India, we enabled the poorest children to receive free education at formal schools run by our partners. We supported children with little or no previous education to receive informal schooling in Sri Lanka, Bangladesh, India, and Cambodia. Providing basic education, these initiatives equip children for formal schooling at government primary schools. In Malawi we enable our partners to support extremely vulnerable children in several primary and secondary schools and help students and their families overcome challenges which threaten children’s education.
We supported the most vulnerable children in the most unstable countries. We provided informal schooling in Syria. In Myanmar, we supported rural primary school teachers and facilitated older children to attend one of the only high schools in an under-resourced remote region. In South Sudan we supported Thurlith School in Akon.
The public benefit of these activities is to provide extremely vulnerable children with health, welfare, and educational support, to promote equity of access to education and to provide safety and security for children in dangerous situations.
In Ethiopia, following the successful establishment of self-help groups, we enabled the construction of 13 wells with pumps, supplying water for agricultural irrigation to 120 women farmers and their families. The women farmers received appropriate training. They are now successfully cultivating high yields of a variety of crops in multiple harvest cycles throughout the year, in sharp contrast to the unpredictable rain-dependent harvests of previous years. This project has helped reduce poverty and food shortages, and improved nutrition for 120 women farmers and their families including 925 children. By improving family income, it has also improved access to education and increased school attendance for hundreds of school-aged children in the beneficiary families.
The public benefit of these activities is to promote self-sufficiency and improved financial stability for those in need by reason of poverty, disability, and other disadvantage, including the impacts of climate change for rural farmers. These activities also promote equity of access to education and improved nutrition for extremely vulnerable children.
In Bangladesh and Syria, we enabled the installation of solar systems in informal education settings, improving the learning and teaching experience for pupils and staff. At The Hope Centre in Syria, frequent prolonged power cuts limited the centre’s operations. The new solar system provides all the electricity needed to meet the centre’s daily needs, improving lighting, ventilation, sanitation, and teaching and learning opportunities. In Bangladesh, limited natural light prevented all the children from reading the blackboard, and in the summer, excessive heat inside classrooms affected attendance, concentration, and learning. The new solar system powers new lights and ceiling fans providing effective solutions to these problems. Since Christmas 2021, we have sold solar lamps as an alternative gift offering. These lamps, given to sponsored children and children supported by Change Maker projects, enable children to study safely after dark without resorting to expensive, unhealthy energy options. At Christmas 2025, we sold 275 solar lamps, bringing the total number of solar lamps given to vulnerable children to over 1,100.
The public benefit of these activities is to use green investment to provide new opportunities for learners, to ensure vulnerable children can access equitable quality education and to improve quality of life for impoverished children and families.
We continue to support young people in vocational skills training. In December 2025, 40 young women completed courses in Tailoring (16), Baking (12) and Hairdressing (12) at our skills centre in Soroti Uganda. 18 of the women are young mothers. In addition to this bespoke centre, our partners worldwide are intervening to help young people identified as facing simple barriers to good employment after education. Through donations to our new Moving Forward Fund, our partners can meet these needs, often, but not exclusively, involving purchasing tools or trade equipment after training has been completed, equipping young people to enter the workplace with hope and confidence.
The public benefit of these activities is to bring relief to vulnerable young people in need because of poverty, discrimination, youth, disability or other disadvantage. These activities provide opportunities for vulnerable young people to become financially independent and support their families, including providing education for their own children, potentially breaking generational cycles of poverty.
We continued to provide holistic welfare outside of education for vulnerable children and their families. In Zambia, Global Care funded a water tower at M8 school, to provide children with consistent clean water, with taps for handwashing at the school’s pit latrines. The water tower has significantly reduced the numbers of local children seeking medical treatment for severe diarrhoea and gastric problems. In Patripul, India, we provided blankets for particularly vulnerable children from Dalit families. Without proper protection from the cold and rain at night, the children were often ill. In the face of a widespread cholera outbreak, we provided essential food and medicines for children at Thurlith School in South Sudan.
The public benefit of these activities is to bring relief to vulnerable children in need by reason of poverty, discrimination, maltreatment and ill health through the provision of health, welfare, and educational support, and to promote equity of access to education.
Objective 3 Carrying out all of the Charity's activities in accordance with the Christian ethos statement and the values charter of the Charity.
Activities and Outcomes relating to Objective 3
We work with vulnerable children regardless of their own faith or ethnicity, seeking justice for all children, because we believe every child is unique and precious in the eyes of God. We aim to express and share the love of God through our actions, dependent on God’s faithfulness, recognising that He will provide the resources for this work.
Our ‘CARES’ mnemonic describes our values - Christ-centred, Authentic, Relational, Enterprising, Serving. All staff and volunteers are made aware of our CARES values, and we regularly discuss CARES values as part of support and supervision meetings.
We value our prayer partners, providing a monthly prayer guide for supporters and occasional prayer days which are open to all. We also develop occasional Bible study resources which explore the connection between the teaching of the Bible and the practical hands-on outworking of Christian values encapsulated in our international work in support of marginalised children. This year, for the first time, we produced a series of Advent resources, inviting our supporters to reflect on the traditional Christian themes of Advent in the light of our international work.
We promote a culture of honesty, effective communication and accountability and seek to ensure all our programmes are regularly reviewed and measures taken where improvement is needed. We ensure that we work with international partners who share our values. We work with grassroots Christian partners, who seek to care for their own community, providing them with oversight and resources. Their local knowledge helps us identify the most vulnerable children in their community and understand their needs. For this exchange to be most effective, we place a high value on relationships. We visit our partners in person and cultivate openness and honesty with them. Our Christian and organisational values are made clear at any meeting with potential partners and are included in our partnership agreements.
The public benefit of these activities is to create a charitable organisation which is open, transparent and accountable, and which seeks justice for all children.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Global Care has this year been operational in 15 countries, on four continents, with currently 28 projects directly serving many thousands of children and young people, plus hundreds more in temporary relief aid situations.
The countries of operation included:
Bangladesh, Cambodia, Ethiopia, Guatemala, India, Kenya, Lebanon, Malawi, Myanmar, South Sudan, Sri Lanka, Syria, Uganda, Zambia and Zimbabwe.
Global Care also operates 2 charity shops in the Coventry and Warwickshire area of the UK.
Achievements and performance
Significant activities and achievements
What we planned to do in 2025/26 and what we achieved
Invest in initiatives to overcome barriers which prevent girls continuing their education in Malawi and to help protect them from sexual exploitation, abuse and harassment. Through our partners in Malawi, we have continued to support girls in two secondary schools as they navigate challenging situations with appropriate decision making. We are now looking, longer term, at the possibility of building a dormitory in one of the secondary schools to provide safer onsite accommodation for girls
Continue to support young people leaving care in Zimbabwe to make the successful transition into independent adulthood. We were successful in raising funds to build a house on an identified site, which is to be used as a transitional home for young men who have reached the age of 18, to help them move into independent living in a structured and supported way. The building of the property began in April 2026.
Change our accounting software from Sage 50 to Xero to save costs and improve efficiency. We have successfully transitioned from SAGE Line 50 to Xero, with our first monthly management accounts being presented using Xero in July 2025
Continue to research and develop a new CRM system which is more appropriate to the way we work. After a great deal of research and careful investigation, we have chosen Beacon as our preferred donor database going forward. The implementation phase will take place in the summer of 2026.
Build on the work of our e-commerce pilot study and increase sales from our charity retail activities. We have moved our e-commerce work from our office to our shop in Radford, Coventry. This has enabled us to accommodate more volunteers and to expand our online sales.
Fundraising
The charity undertakes a range of fundraising activities each year, including three key appeals at Lent, Harvest and Christmas, which are driven through postal and email communications with existing engaged supporters, and social media activity to reach a broader audience. Social media activity for appeals includes, but is not limited to, paid advertising on Facebook and Instagram. In addition, the charity organises a small number of one-off fundraising events. All these activities are undertaken following the Fundraising Code as prescribed by the Fundraising Regulator. We are registered with the Fundraising Regulator.
We make sure that we keep close contact with any individuals or groups who are undertaking voluntary fundraising activities on our behalf including providing appropriate materials and operational information to ensure that they have accurate information when seeking support. Only one person receives any support to provide outreach work on behalf of the charity. A local singer songwriter promotes our Children at Risk Fund at his performances. We have a written agreement with him and monitor the activity through sign-ups and one-off gifts linked to his gigs. The focus of his outreach is to acquire new regular reoccurring donors.
Global Care has not received any complaints in respect of any of our fundraising activities or any other fundraising activities carried out by volunteers or groups on our behalf.
Investments
Global Care’s investment objectives are to: Generate a reliable annual income stream which can be sustained for the foreseeable future to help support the achievement of Global Care’s charitable objectives; and at least maintain the real spending power of the portfolio through capital growth over the long term.
In line with these objectives Global Care’s investment targets are:
Income — the target is to achieve a net annual income of at least £8,000 in the first 3 years, with the potential for growth in future years.
In the reporting period we received dividend income from our investments of £5,526 and interest on our savings of £5,853. Total £11,379. Our total return this reporting period was (£4,652). This was mainly down to the poor performance of our investment fund over the 12 months.
Reserves Policy
As a Christian charity, Global Care takes the position of its reserves very seriously and therefore prayerfully considers its position with regards to reserves in the continuing changing environment facing all charities. The Trustees, in consultation with executive staff, have reviewed the reserves policy. Given the current economic environment, it is prudent that Global Care ensures that its reserves policy provides a transparent understanding of the costs required to manage the charity.
Our unrestricted funds closing balance is £267,319 which includes all the fixed assets as well as our General Fund. £170,257 was held in our Designated Fund. At the time of reporting the fund was designated to:
(a) support the General Fund to cover specific needs
(b) ensure that any deficit in any budget can be covered without affecting overseas project activities. Funds do fluctuate year to year.
£385,172 is held as restricted funds for our project activities. The funds do fluctuate year to year. Most of these restricted funds are clearly related to charitable activities in the countries where we fund the work to support vulnerable children.
Free reserves
Following a review of the needs of the Charity, it was determined that a free reserve of £44,000 should be held by the Charity. (This is based on the approximate wind-up costs). Free reserves, that is unrestricted reserves excluding fixed assets, at the end of the reporting period were £243,041 of which £170,257 were held within the Designated Fund for specific expected future needs as designated by the Trustees. (These are designated for unexpected costs that might be incurred in the UK or in overseas projects, ensuring that any deficit in any budget can be covered without affecting project activities).
This leaves a Free Undesignated Reserve of £20,962 when excluding debtors. This free reserves figure does not include any debtors as funds would be received after the year end. The Trustees are aware that our present Free Cash Reserves total is below the target we have set and will be working towards increasing this reserve over the next financial reporting period.
Fixed assets
Details of all assets held on behalf of other charities and all changes in fixed assets are disclosed in the notes to the accounts.
Comments on funding
Global Care met all its financial obligations, with reserves sufficient to cover any income shortfall. Its assets are available and considered adequate to meet all of its obligations, following an examination of each fund. There are no material transactions other than those disclosed in the accounts.
Many donors come from the Coventry area but we do have a wider national appeal with significant support bases in the North East and North West of England. Besides the UK trust income that we are granted all our funds come from either churches, groups, or individuals. We also have two charity shops which generate income for the charity.
Risk policy
The Trustees have identified the risks that might affect the Charity, and review the Charity’s policies and procedures regularly to minimise any risks identified.
Key Risks:
(a) The Trustees are aware that there are ongoing risks to our income but we are continuing to diversify our income streams. These include grant funding, appeals, one-off donations, and reoccurring regular donations. We are also exploring new opportunities with statutory funding.
(b) Loss of volunteers – a great deal of our work is carried out by volunteers. The need to engage, recruit, train and retain volunteers is important to Global Care. We work hard to make sure that each and every volunteer knows their value to the organisation.
(c) Loss in value of the Pound against other currencies – as the work we support around the world depends on us remitting funds abroad any major fluctuation in the value of the Pound can cause significant challenges. The Trustees are aware of this and seek to hold balances in both restricted and unrestricted funds to ensure that no project work that has been pledged support would be affected by a devaluing of the Pound.
To ensure that all our fundraising is done in a way so as to protect vulnerable people and other members of the public from unreasonable intrusion on a person’s privacy, unreasonable persistent approaches for the purpose of soliciting or otherwise procuring money or other property on behalf of the charity or placing undue pressure on a person to give money or other property, we do not contact anyone without explicit permission and only make offers (not demands) for people to support our work. We follow the Fundraising Code of Practice and are particularly mindful of the needs of vulnerable donors being very aware that we work directly to benefit vulnerable communities and individuals around the world.
In 2026/2027 we intend to:
Carry out an assessment within the 5 villages that surround Kabompo town in Zambia to understand why so many children with SEND do not attend schools or other institutions for support.
Fundraise to establish five new preschools serving remote communities with limited access to formal education in a rural district of Bangladesh.
Increase the capacity of Global Care Uganda enabling them to produce and manage their own monthly, quarterly and yearly accounts.
Seek to build a closer relationship with our partners in South Sudan by arranging a meeting between Global Care staff and staff from the Diocese of Wau
The Charity is a company limited by guarantee and registered with the Charity Commission (number 1142624).
On 1 April 2022 Global Care merged with Global Care Volunteers, by way of gift of net assets from Global Care to Global Care Volunteers, and the charity was renamed as Global Care International. The merged charity is trading as Global Care International. The Code of Governance and Articles of Association were also revised and updated to better reflect best practice.
The Trustees, who are also the Directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are appointed by invitation from the Board of Trustees, on the advice and recommendation of the CEO. The CEO undertakes initial enquiries and selection of candidates on behalf of the Trustees on the basis of their suitability, personal qualities, specific knowledge and the expertise which they can offer to the charity. Candidates usually meet the Trustees informally in the first instance and then attend a meeting as ‘observers’.
They are then formally selected and invited to join the Board. New Trustees are invited to the Charity’s headquarters to meet management staff and to familiarise themselves with all aspects of the charity’s work.
New Trustees are encouraged and invited to attend external seminars, workshops and courses concerning their work as charity Trustees.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Board of Trustees remain responsible for all the ultimate strategic decisions of the charity, having regard to the policies of the Charity Commission and on the advice of the Chief Executive Officer and Senior Management staff. The Trustees fully recognise and accept all of the legal and financial responsibilities and are kept fully informed of Charity law changes.
The Board normally meets three times a year and on other occasions as required. The meetings are usually held at the Charity’s headquarters.
The Board is served by its Chief Executive (who is also the Trust’s Executive Secretary of Global Care) and also by a Minutes Secretary.
Overall day to day operational/management decisions are taken by the Chief Executive and the Senior Management Team. Considerable authority has been delegated to the Chief Executive for the overall management of the Charity. However, the Trustees retain ultimate accountability and responsibility for major financial matters and strategic developments.
The Trustees ensure, by means of the Finance Sub-Committee (which meets additionally three times annually) that the charity keeps proper accounting records which disclose the financial position of the charity. All Trustees are provided with quarterly Financial ‘Management Accounts’ and approve the Annual Budget proposals. These are scrutinised beforehand by the Finance Sub-Committee who also monitor and control the Charity’s financial affairs in detail for the Trustees. They are also assisted in the preparation of the Annual Report and Financial Statements by the Charity’s staff. The Trustees annually appoint an Auditor for the Charity. The full Board of Trustees remains ultimately responsible and accountable for all major decisions, policy approval and all financial matters.
Each year the Trustees review the salaries of all staff. Reviews of the trends within the Private and Public sectors are made. These are used as a basis for setting any salary increases. The salary increases are agreed upon during February and March and are implemented from the first of April.
In accordance with the company's articles, a resolution proposing that Burgis & Bullock be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the Directors of Global Care International for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of Global Care International (the ‘Charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the Charity and the industry in which it operates and assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
Based on our understanding of the Charity and industry we identified that the principal risk of non-compliance with laws and regulations related to breaches of Health & Safety, GDPR, Safeguarding,Charities Act 2011, UK Tax Legislation, UK Employment Law, Fundraising Regulations and Charity Retail Regulations. We also evaluated management incentive and opportunities for fraudulent manipulations of the financial statements.
Audit procedures performed included:
Identifying and assessing the design effectiveness of controls in management have in place to prevent and detect fraud.
Challenging assumptions and judgments made by management in their significant accounting estimates and assessing if these indicate evidence of management bias.
Reviewing the accounting records for large and unusual bank payments and journal entries and testing any identified and in particular the rationale for any transactions outside the Charity's normal course of business.
Reviewing minutes for evidence of good governance.
Testing a sample of debit entries in the profit and loss account to check they are bona-fide charitable costs.
Discussions with management, including consideration of known or suspected incidences of non-compliance with laws and regulation and fraud
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
The comparative year information has not been audited.
Use of our report
This report is made solely to the Charity’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Global Care International is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Dugdale Road, Coventry, CV6 1PB.
The financial statements have been prepared in accordance with the Charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
For legacies, entitlement is taken as the earlier of the date on which either: the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Grants are accounted for when all the conditions of receipt have been met.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land is not depreciated.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Donated items of stock for resale or distribution are not included in the financial statements until they are sold or distributed, because the Trustees consider it impractical to assess the net realisable value of donated stocks. This is because their eventual sale value is uncertain, there are no systems in place to record these items until they are sold and undertaking a stock take would incur undue cost which would outweigh the benefits.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
An Activity Based Costings model is used to calculate the amount to be allocated to restricted funds to cover overhead costs. During the year £239,448 of overheads were allocated to the restricted funds.
In relation to the calculation of depreciation of Freehold Property, the Trustees have estimated the proportion of cost or valuation that relates to the land element.
designated
designated
Grants
During the year £20,729 was received from The State of Guernsey.
Raising funds
Travel overseas
Travel UK
Marketing information and communication
Information and education
Legal and professional
Property costs and supplies
Other staff costs
Payments to international partners
Charitable donations
Printing, postage and stationary
Telephone and fax
Other costs
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year, in respect of their role as a Trustee.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The aggregated total of key management remuneration includes the costs of 7 members of the Senior Management Team.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
During the year transfers were made from the restricted funds to the General Unrestricted Fund. This relates to the Activity Based Costing model.
In addition a further £77,753 relating to “Where the need is greatest Fund” (WTNIG) was transferred from the General Unrestricted Funds to projects within the restricted fund.
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The funds do fluctuate year to year. Most of these restricted funds are clearly related to charitable activities in the countries that are named. Of important note this year are the funds held against these country activities:
Guatemala - Successful fundraising in 2025 for the refurbishment and running costs for one of the SKD Guatemala’s Mentoring Centres in Guatemala City has meant restricted balances are being held to complete this project in late 2026.
Children at Risk fund – This is an intervention fund which helps us act immediately. We use it to react in a crisis, to make up shortfalls in funding to project activities, support urgent medical needs and to establish new initiatives.
Emergency Relief Funds – this fund is used to support project activity related to emergency situations – for example: natural disasters, during times of unexpected political or military instability. This fund helps projects support the children and families they work with at times of extreme crisis without delay.
These are unrestricted funds which are material to the Charity's activities.
The Designated Response fund is reviewed regularly by the Trustees and transfers made to restricted and unrestricted funds when the need arises. At the time of reporting the fund was designated to ensure that any deficit in any budget can be covered without affecting project activities.
In the prior year the Where The Need Is Greatest fund was moved from the Designated Fund and is now managed within the General Fund.
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year, the charity received donations of £27,870 (2025: £10,961) from Trustees and other related parties. No Trustees were reimbursed for expenses in the year (2025: £nil).
During the year, Global Care International acted as a agent in the transfer of funds between two third party entities. A single amount of £33,263.50 was received and paid by the Charity. There is no balance held as an agent as at 31 March 2026.
The Charity had no material debt during the year.