FORM NO. 1OB I See rule l7B] Audit report under section 12A(b) of the lncome-tax Act, 1961, in the case of charitable or religious trusts or institutions I hAVC EXAMiNCd thE bAIANCE ShEEt Of TERRE DES HOMMES CHILDRENS ORGANISATION FOR RELIEF AND EDUCA TION , AAATT045tC [name and PAN of the trust or institution] as at 3l/03t2017 and the Pr.ofit and loss account for the year ended on that date which are in agreement with the books of account maintained by the said trust or institution. I have obtained all the information and explanations which to the best ofmy knowledge and beliefwere necessary for the purposes ofthe audit' In my opinion, proper books ofaccount have been kept by the head office and the branches ofthe abovenamed trust visited by me so far as appears from my examination of the books, and proper Returns adequate for the purposes of audit have been received from branches not visited by me , subject to the comments given below: In my opinion and to the best of my information, and according to information given to me , the said accounts give a true and fair view- (i) in the case ofthe balance sheet, ofthe state ofaffairs ofthe above named trust as at3ll03l20l7 and (ii) in the case ofthe profit and loss account, ofthe profit or loss ofits accounting year ending on3ll03l20l7 The prescribed particulars are annexed hereto. T Place TIRUVANNAMA LAI Date 1610912017 NANGAVARAM VENKATAR AMANAN RENGANATHANA GARAJAN 217800 ?81 /1 NEAR KALMANpAPAM. l 'J,"AYAM NAGAR. BEHrN RTJMSQBIAM fQNLTIRUV ANNAMALAI TAMILNADU 60 .,- I t ".', { '. I' d Name Membership:N-uinLir ::.i FRN Gi;,Rdgi st.ution'Nii#fg Address ..::., i ,,. _,t::t..:.:tt 660IEINDIA :r: . - '.,- . i,i l'.,i ' ANNEXURE, ,. '.= Statement of particulars.,.t, trl :' I. APPLICATION OF INCOME FOR CHARITABLE OR L,IGIOUS PURPO S Amountof :incomeof the'preViouslyeaiioo-liE clraritable or religious pulposes in India during that year ( Whether the trust has exerc wnetner the trust has exercised the optio$,Und'er ilatise-, (2) of the Explanation to Sectiog 1 l ( 1) ? IA so;tfiedetails of the amount of income deemed to:ha.ve."!een applied to charitable or religious purposes in India during the previt year ( <) Amorurt of income accumulated or s* a[art forlffiiiati to charitable or leligious putposes, to the extent it does not exceed 15 per cent ofthc income derived from property held under tr-ust in part only for such Amount of income elieible for e 1 l(1)(c) (Give details) Amount of income, in addition to thrarnount in item 3 above, accumulated or set apaft for specified purposes under section 1 1(2) ( t) Whether the amount of income mGnaiorldltGm has been invested or deposited in the manner laid down in section 1 1(2Xb) ? Ifso, the details thereof. any part of the income in respect of which an option was exercised under clause (2) ofthe Explanation to section 1 i (1) in any earlier year is deemed to be income of the previous year under section I l(lB) ? Ifso, the details thereof( t) Wrether, during the previous ye purposes under section 1 1(2) in any earlier year- has been applied forpuffi religious puryoses or has ceased to be accumulated or set apart for application thereto, or
Transcript
FORM NO. 1OB
I See rule l7B]Audit report under section 12A(b) of the lncome-tax Act, 1961, in the case of charitable or religious trusts or institutions
I hAVC EXAMiNCd thE bAIANCE ShEEt Of TERRE DES HOMMES CHILDRENS ORGANISATION FOR RELIEF AND EDUCATION , AAATT045tC [name and PAN of the trust or institution] as at 3l/03t2017 and the Pr.ofit and loss account for the yearended on that date which are in agreement with the books of account maintained by the said trust or institution.I have obtained all the information and explanations which to the best ofmy knowledge and beliefwere necessary for the purposesofthe audit' In my opinion, proper books ofaccount have been kept by the head office and the branches ofthe abovenamed trustvisited by me so far as appears from my examination of the books, and proper Returns adequate for the purposes of audit havebeen received from branches not visited by me , subject to the comments given below:In my opinion and to the best of my information, and according to information given to me , the said accounts give a true andfair view-
(i) in the case ofthe balance sheet, ofthe state ofaffairs ofthe above named trust as at3ll03l20l7 and(ii) in the case ofthe profit and loss account, ofthe profit or loss ofits accounting year ending on3ll03l20l7
?81 /1 NEAR KALMANpAPAM.l'J,"AYAM NAGAR. BEHrNRTJMSQBIAM fQNLTIRUVANNAMALAI TAMILNADU 60
.,- I t ".',{ '. I'
d
Name
Membership:N-uinLir ::.i
FRN Gi;,Rdgi st.ution'Nii#fgAddress
..::., i ,,. _,t::t..:.:tt 660IEINDIA:r: . - '.,- . i,il'.,i ' ANNEXURE,,. '.= Statement of particulars.,.t, trl
:'
I. APPLICATION OF INCOME FOR CHARITABLE OR L,IGIOUS PURPO S
Amountof :incomeof the'preViouslyeaiioo-liEclraritable or religious pulposes in India during that year (
Whether the trust has exercwnetner the trust has exercised the optio$,Und'er ilatise-,(2) of the Explanation to Sectiog 1 l ( 1) ? IA so;tfiedetailsof the amount of income deemed to:ha.ve."!een applied tocharitable or religious purposes in India during the prevityear ( <)
Amorurt of income accumulated or s* a[art forlffiiiatito charitable or leligious putposes, to the extent it does notexceed 15 per cent ofthc income derived from propertyheld under tr-ust in part only for suchAmount of income elieible for e
1 l(1)(c) (Give details)Amount of income, in addition to thrarnountin item 3 above, accumulated or set apaft for specifiedpurposes under section 1 1(2) ( t)Whether the amount of income mGnaiorldltGmhas been invested or deposited in the manner laid down insection 1 1(2Xb) ? Ifso, the details thereof.
any part of the income in respect of which anoption was exercised under clause (2) ofthe Explanation tosection 1 i (1) in any earlier year is deemed to be income ofthe previous year under section I l(lB) ? Ifso, the detailsthereof( t)Wrether, during the previous ye purposes under section1 1(2) in any earlier year-
has been applied forpuffireligious puryoses or has ceased to be accumulated orset apart for application thereto, or
II. A
(b. has ceased to remain invested in any security referredto in section I l(2xbxi) or deposited in any accountreferred to in section 1 1(2xbxii) or section I I(2Xb)(iii), or
No
(c) has not been utilised fbr purposes for which it wasaccumulated or set apart during the period for whichit was to be accumulated or set apart, or in the yearimmediately following the expiry thereoP If so, thedetails thereof
No
A UR PER OF 13(3)1 whether any part of the income or property of the trust was lent" or continues to be leng
in the previous year to any person referred to in section l3(3) (hereinafter referred to inthis Annexure as such person)? Ifso, give details ofthe amount, rate ofinterest chargedand the nature of security, if any.
No
2. whether any part of tre income or property of the trust was made, oi continued to bsmade, available for the use ofany such person during the previous year? Ifso, givedetails ofthe property and the amount ofrent or compensation charged, ifany.
No
3. whether any payment was made to any such person during the previoui yeaiby way ofsalary, allowatrce or otherwise? If so, give details
Yes
Details Amount(t)
R.Chezhian Presidentt worked as Director 300000J>ashokkumar Secreatory worked as Finance Director 387200
4. whether the servlces of the trust were made-gy,all4b-lea any such.$ili;ffibduring theprevious year? Ifso, give details rhereoftogeikd; with remuneration oiLorppppsatlonreceived, if any ":*_{" ,
' **#. ':., J.} -r: ";\No
5. Whether any share, securitS, or other p$Fffity tduring the previous year from any sqch person? If so, ffiitilt ii it .reor togetnpi dittrthe consideration paid !r I . ,8, . ;"
- * l. .
1\o
6. Whetheranyshare,securityorothd$ProPertywassold,ffiduring the previous year.to any sucfri..Pfqsonr rf so, giy,.e.*S.ffi,it-.i[ipof togeth., n*Sjrr,.consideration received ,t Li - '':sffi,.r, ,',# -
f {'
No
7. whether any income or property of tli&]U{st was divert6d dfiiiffifavour of any such person? If so, give details"theregt:together with the.am6un$6f incomeor value of propegli so diverte{^. [1. ":lr, r,'. ..' ,j. , , -i'' .ft..
NO
.is.ix?Hf,
8.
i?$Slift rulr;lii,tr$,w#a-?: !n.f:a.:/a 'fu?',"
III.INVESTIIfIIN WTIICH PE
't&ar,. *
TIELT}{ lffi#frrvlffitir'Wtlii4rJ..rl\fcfi
- - fif ... ],Y.'F - -
-
{rNq$hffirhormr*fl{.r ITTON 13(il HA#E A SUBSTANTi-
-dN'
€ONCERNS,INTEREST
S,
Nc
\lame and address ofhe concern
W here'g{S4$Jlc, etX.i.1 is E
company, nddifl€F'andclass ofshares held
Norii'ffiI-tdlll6tltheinvestment(t)
Incij5me;ffomlthe
investrdEn(t)Whether the amountin col. 4 exceeded 5
per cent ofthe capitalofthe concern duringthe previous year-say,Yes/Irlo
Foreign Contributions/s - Maintanance of Children 5,010,542.00
M DM Foundation, Switzerland t1.7_97,9?2 p9) l4iscSllqqlg.ytgssji+oo
fta1ry!$sgciqtigllwitzerland L lo,?67.79:00 I - Own Building MaintananceAtaigat croup rJ swnerrano i oup.tro..o.o Lllqlf s4glt
1,539,149.00
6,85s,766.00
{ssg glatiqt Le _Cul}u r,e, F1glce 445,224.00 i - Transportation 595,594.00
490,706.009i na q rqq!4,q!r l!glv_- 4,31.5,56'J-.00 | - Water and Electiricity Charges
1,67 g,3O5.OO i I m plementatio n of CH I LD Ll N E in Tiruva nna malaiDiarsa Madrid Milan, Spain
t i rg le C1g9!i119.!o hit Qata r 2,217,1-62.00 - Administrative Expenses
emqsgl Ma19!ilqlrqlqelndividual Donor
L96,034.00 - Client Related Expenses
612,870.00 I - Districtlevel ConordinationMade in Earth, ltaly i 336,743.00 | - Honorariumwtobi!it_y_wjllgqt Bagiar Foundation, USA
I393,739.00 | - Staff Salary
Mooji Foundation, London 666,708.36 | - Travel
Association pst Nantees, France I 2zz',8;;:.;o ,";nott.";;;;n;.;. "- ":
49pOO 0q ] Clothe and GarmentsTerre des hommes Alsace, France 6.204,198 5C I lrglggqtiona] Expenses for llSCft ClilOre! loqeTerre Jes hommes ltalia, ltaly 2.858,467.L0 - Entertainmenr to Children
Grant in Aid from 708,576.00
Dept. of Social Welfare, Govt. of TN L63,274.0O
30,000.00
Welfare, Govt. of TN 1,123,000.00 I - Staff Sala 761,,977.00
101,658,159.88 22,4t8,675.O0lmplementation of Receiption home
lndividual Donations 2,409,623.O0Rent from Guest House
Fee collected from Paul lnstitute '1,,148,142.00
Fee collected from Saint Exupery School
- Educational Ex
- Maintanance of Children
jransportation- Staff Salary
Implementation of Childline special School & EIC
1,,411.O0
s4fl9.0q12,630.00
134,033.006,310,835.00
lncome from Vettiver P for CP/MR Children, Supported by Dept. ofDifferently aQled welfare office, Govt of TN
- Staff Salary to Special Educators- Salary to Ayya's
lmplementation of Resource Center
- Salary to Psychologist
1"r?LO3ilOOBank lnterestInterst from Bank Deposits 2,163,861.00 48,000.00
92,250.00
3,4?19!01331,880.00
6,393.00
407,744.00
61,818.00
6,410,587.00
953,877.O0
326,891.00
57,366.00
- Salary to Social Worker745,674.00
925,000.00
39,933,6L7,627',t5,951,70t.88
Terre des hommes CORE Trust - TiruvannamalaiReceipts and Payments for the year ended 31.A3.2017
Advertisement for College & SchoolAdmissionAuditor Fees
Bank Charges
Beneficia ry Travel Expenses
Bicycle Provided to Tribal Children
115,951,701.99
80,964.00160,000.00
20,41,5.08
161L1Q,09
399,718.00
1,9,228.00Bicycle Repair Charges
Borewell Charges 114,510.00
Cow Feed and MaintananceClassical Dance Coaching
Children's day Celberations
Co, p lt" t lrlf r'' r,tr r,, n."lagpg46,984.00
C"rputet. fOr.rti*Consultant C_!gE!tDry Ration Support to Children
Donation Paid to Arul Jyothi Educational Trust
Donation paid to Lifeline TrustFamily Support for Self Development
65,183.001,43,254.09
389,289.0034,854.00
400,000.00
Four Wheeler Driving Coaching
Food support for Govt. Children home childrenEmployee Medical lnsurance
Eryry g liolgpq99{ofl4!!ryryy sc h o o I
Educational Tour Expenses
Festival Celebration Expenses
Functions and Celebrations
Football Coaching to Children
Four Wheeler Fuel and Maintanance for Co-ordinate
Funeral Ex
Garden Expenses
3L2,458.00
32,71_1_.OO
28,521,.00
417,065.00
!02,912.0032,451,.00
_ 6_4,61e.9!3,000.00
58,617.00
115,951,701.88Gift and Awards to Students
88,963.001.1,,523.00
llfml;lltllil'u'o''"r, ,1', i! n sdtl, lntlil.
Terre des hommes CORE Trust - TiruvannamalaiReceipts and Payments for the year ended 31.03.2017
l4l115,951,701.99 43,895,O1L.70
Guest Expenses 44t,5L2.00Group Photos for Saint Exupery School 6,874.0OHouse Rent 540,000.00House Rent for Beneficiaries 44,550.00House Construction for Beneficiary 137,985.00House Tax 36,322.00nternet & E-Mail 74W.oa
36,759.00nterest paid to Sundaram Finance for Bolero
Laboratory Maintanance40,104.00
1_51,851.00
Library Expenses 5,691.00Lease Rent 50,000.00Magazine Su bscribtions 10,260.00New year celebration with children 4s,909.00Staff Gift Expenses 28,835.00Karata Coachinp 60,000.00Kitchen Accessories and Maintanance 107,361_.00
Provident Fund 1,1,01,254.00
Printing Charges 1_4,648.O0
School Books and Note books for Saint Exupery 684,254.00School Uniforms to Saint Exupery School 328,458.00School Uniforms for CP/MR Day Care Children 7.887.00Seminor for saint school teachers 2L,460.00Sports and Games for Saint Exupery School 108,128.00Staff Medical Expenses 40,222.00Staff Food expenses 6s5,236.76Staff Housing Allowance 1.,082,872.00
Staff Tra ining expenses 1.92.469.0O
Staff Travel Iing Allowa nce 1,,218,693.00
Staff Travelling Expenses 389.676.00I
I 4s,9!1191.q8 i
*rmm:lTlx.*..i"*irnrAu,lndia'
Terre des hommes CORE Trust - Tiruvannamalai
Receipts and Payments for the year ended 31.Q3.2017
Staff Uniforms
Stationary and Office Expenses
Stipend to Trainees
eaching Through Technology (Smart Classes)
5L,556,448.4636,005.00
83,000.00
445,231_.38
529,968.00
12,220.0O
237,000.00
5,422.0O
zxfti.oo9,330.00
227,105.00
115,951,701.88
eaching Materials
Tassar Silk Project
Tricycle Repair & Maintanance
Europe Travel exp. by Director & Project Director for Fundrais
eaching Materials for CP/MR Day Care Center
Telephone Expenses
uegglgtle !ultivationVehicle Fuel & Maintanance to Transport Children
6,486.00
546,458.00
_ 215,663.00
L,402,221.04
Vehicle Fuel & Maintanance for Paul lnstitute Students
Vehicle Fuel & Maintanance for Saint School Children
Ambulance Fuel & Maintanance for Mobile Service
Vehicle Fuel - Two Wheeler 302,s86.00
Vehicle lnsurance 167,880.00
Vehicle Maintanance - Two Wheeler 105,464.00
Volunteer Expenses 48,580.00
Vocational Train 297.00
43,000.00Web Designing Charges
Women's day celebration
Yoga Coaching
1 nte rst pa id fo, l.lgg|qglgqAdvance
4!ygn.Slo !upermarketAdvance for purchase of Baleno car
AiffiTrust r 56,688,658.84115,951,701.88
6,727.00
11,000.00
iifrmur:tt uo.,
. ']irn"ou,lndia'
Terre des hommes CORE Trust - TiruvannamalaiReceipts and Payments for the year ended 3L.03.2017
l6l115,951,701.99 56,588,659.94
Battery & UPS for Children home 10,000.00Ceeling Fan 11,000.00CC Camera for Children home 83,190.00Computer 187,5s0.00Furniture & Fixtrue 181,326.00Grinder & Mixer 22,850.00POP Corn Machine for children home 22,683.00Refriedgerator L6,800.00Rent Advance for Salem CCRS Project 240,000.00School Bus Loan Repaid 307,647.00School bus for Saint exupery School 1,328,7L4.00Utensils 20,308.00Loan paid to Sundaram Finance for Bolero 222,696.AOTVS XL Super 152,363.00TV & Stabilizer 49,590.00Water Purifier for Children home 63,500.00Four Wheeler - Kwit Car 439,L50.00Waste Water Tank Construction at Puspam 576,550.00Construction of shed at Natural Org Farm Perumpakam 209,915.00Construction of Paul Institute 150,000.00Construction of Library Building 3.154.401.00Construction of MAC Building 1,2L5,840.00./ -r' Construction of MATT Building for Children 3,617,035.00Construciton of Over head Water Tank at Alaigal 1_,134,259.00
lv ,/, Total Expenses 70,L00,024.94
L' ',A^ql TBy Closing Balancet/ \ Cash in hand 225.4s4.Is_l: Cash at Bank's 8,L67,L81'99
Fixed Deposit in Bank's 37,459,O41.0OTotalAmount 115,951,701.99 TotalAmount 115,951,701.99
J:1, l{, \1, [iter: gtlrr llihart fi gm ra,l$ n, H,C,*mr,, F,0.A",
Terre des hommes CORE Trust - Tiruvannamalailncome and Expenditure for the year ended 31,03.ZOt7
lsl| 51,556,448.46 74,267,0LL.96
Statt Unitorms 35,005.00Staff Outing Tour Expenses 83,000.00Statlonary and Ottice Expenses 445,231.39Strpend to Trainees 529.968.00Swimming Coaching L2,220.OOTeaching Through Technology (Smart Classes) 237,000.00Teaching Materials 6,981.00Tassar Silk Project 8,605.00
Ucvilglspg{ ! l!1 inta na nce 5,422.00Europe Travel exp. by Director & Project Director for Fundraisin 236,115.00eaching Materials for CP/MR Day Care Center 9,330.00
Telephone Expenses 227,705.00Vegetable Cultivation 6,486.00Vehicle Fuel & Maintanance to Transport Children 546,458.00Vehicle Fuel & Maintanance for Paul lnstitute Students 215,663.00Vehicle Fuel & Maintanance for Saint School Children 1,,402,22L.O0Ambulance Fuel & Maintanance for Mobile Service 52,920.A0Vehicle Fuel- Two Wheeler 302,586.00Vehicle lnsurance 167,880.00Vehicle Maintanance - Two Wheeler 105,464.0OVolunteer Expenses 48,580.00Vocational Training 297.OOWeb Designing Charges 43,000.00Women's day celebration 6,727.00Yoga Coaching 150,825.00lnterst paid for School Bus Loan 105,235.00xcess of lncome over Expendture 17,7L9,239.12
Terre des hommes CORE Trust102, Perumpa'kkam Road, Tiruvannamalai, Tamil Nadu
Tiruvannamalai - 606 603
Balance Sheet as on 31.03.2017
Liabilities AssetsCorpus Fund: 45,745,977.75 Land & Building (Annexure -l) L12,470,699.70Opening Balance 45,745,977.75 Air Conditioner & Stabilizer 342,350.00Add Addition during the year Battery & UPS 269,925.00
Ceeling Fan 30,983.00Computers, Printers, Modem 2,677,L68.O0Furniture & Fixture 3,158,615.05Generator 657,772.00
Reserve Fund Grinder & Mixer 1.47,490.00Opening Balance 1t7,241,148.32 t34,960,386.44 ntrercam 8,000.00ADD Excess of income over Kitchen Equipments 309,432,00
Expenditure L7,775,238.!2 Advance to staffs 974,392.35Machinary for Tassar Silk Proiect 52,0L0.00
Child Weltare Fund 7,265,777.A0 Mic With Speaker Set 42,L54.0AMobility research center - Machines 128,787.50
Bank Loan for School Bus 1,899,283.00 Motor Pump 31s,650.00Office equipments 124,850.00
Bole.ro Sundaram finance loan 258,954.00 Advance to Supert Market 224,L10.O0Projector 45,000.00CC Camera forChildren home 204,OA4.00Refrigrator & Stabilizer 336,724.O0Rent Advance 427,590.A0Safety Locker 10,000.00
t Sanitory Machine 55.588.00Solar Emergency Light & Street Light 159,958.00Solar lnventer 80,000.00Solar Water Heater 719,255.OO
57,230.00Water Purifier 341,,790.00Xerox Machine 1 ?1 (nn nnPop Corn Machine 22,693.0aAdvance for purchase of Baleno Car 11,000,00Advance 1nnAdvance to Vettiver 42,000.00Solar Emergency light (4) at Alaigal l, ll and Maya home 92,000.00Closing Balance:
