KADWA PATIDAR SAMAJ (UK) LIMITED Limited by Guarantee Trustees Report and Financial Statements for the year ended 31 December 2025 Registered Charity Number 1002523 Registered Company Number 02583841
KADWA PATIDAR SAMAJ {UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 INDEX Page Charity infomatlon Trustees, report Independent audltorfs report Statement of flnanclal actlvltles 11 Balane8 5h8et 12 8tat•m•nt of cash flows 13 A¢countlng pollcles 14 Note5 to the financial 8tatement5 16
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 CHARrrY INFORMATION Dlrectors and Tru5te8S Suresh Kansagra JP M8nsukhlal Patel Jitendra Patel Bh8r81 Megpafa Hasmukhray Patel Rajendra Savanl Manish Patel Mukesh Patel Mrs Ramila Oedakia Kirtik Patel (resigned 18 May 20251 lappointsd 18 May 20251 Prlnclpal and Reglstered Offlce 126 Woodcock Hill Kenton Harrow HA3 OJN Regl8tered Charlty Numb•r 1002523 Reglstere(I Cornpany Numbèr 2583841 Ind•pendent Audltor Blue Spire Limited CavAey Priory South Pallant Chichester West Sussex P019 1SY Page 1
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DEGEMBER 2025 TRUSTEES. REPORT The Trustees, who are directors for the purposes ol company law. have pleasure in presenting their annual repoFt ft)r the puipose8 of the Chgrilies Act 20118nd Sections 415 10 419 of the Companies Act 2006. logether wilh the accounls for the year ended 31 December 2025. The Trustees have adopted the provisions of the Slalemenl of Recornmended Practice °Accounling and Reporting by Charities. I, FRS 1021 in prep8ring Ihg annual report and financial 6tatements of the charity. STRUCTURE. GOVERNANCE AND MANAGEMENT GoveTnln9 document Kadw8 Palidar Samaj (UK) Limited is a company lirniled by guarantee and Is a Registered Ch81ily with the Charity Cornmissioners for England and Wales, (Charity Registration No. 10025231, The company was established on 20 Febru8ry 1991 under 8 Mernorandum of Association which established the objects and powers of Ihe cliarilable company and is governed under ils Articles ol Assoclatlon. These were amended by Special Re501ulion al the Extra Ordin8ry GeneTal Meeting of the members. held on 1 February 2015. In tha evenl of the cornpany being wound up, the member's liability is limited to £1 eaeth. Organlsatlon The Board of Trustees (also known as the Board of Directors). is made up of 9 directors who administer and manage the day-to-d8y operation of the chaTlty. The Iruslees receive no remuneration or other financial benefrt5 and provide all their 58rvices on a voluntary b881S. The Board in normal circumstances meets up to six times a year and there 1$ const8nt communication between Dlrectors by fymail and phone on all itllportanl decisions to review strategy, policy, and performance. Extra meetings may be held, when necessary, lo deal with any urgent issues that may aiise from lime lo lime. The governance struclure is in place to splst the responsibilities, Ènd it consists of sub-commillees of O) Letting & Finance 121 Building & Facilities and {31 Capital Project & Maintenance 141 Health & Safety. These sub- commiltees are enlrusted with the rBspon5ibility of day-lo-day opgraliorial rllanagemenl of the Cenlre. Appolntmènt of Trustso$ As set OLrt in the Articles ol Assocl8tlon the members of the charitable company attending the Annual General Meeting IAGMI elect Ihree new Iruslees annualty and three twstees resSgn in rotatlon. The rellrlng Iwsle85 are eligible for re-election if they wish. All members are circulated with invitations to nominate trustees prlor to the AGM advising them of the retiring trustees and new noFnination5 who have applied for the position of the trustees al the next AGM. Members wlth the right skills and abilfiy are actively encouraged to join the BoBrd lo ensure proper and robust functioning of the Board. Trustee Induetlon and tralnlng New trustees undergo an orientation day to get a brief on their peisonal & legal oblig3lions vnder Charity and Company Law, the Charity Commission guidance on public benefit, content ol the Memorandum and Artides of Association. the commillee and decision-making processes, the buslness pl8n 8lld most recent financial Perlortnance of the charity. During th8 indu¢lion day they meet key employees and other trustees. Trustèes 8T encouraged to work as a team and attend appropriate external training events where these will lacililale the undertaking of their ro18. They also have access lo specialist help if needed. Use of volunteers Volunteers are an important resource in both our lailh and community work. We encourage all membèrs of Our Charity lo be involved in vtslunt8ry activities and to share their skills with others. We have achieved our goals by voluntary means and no remuneration was paid lo any direclors or members ol tha Charity. Page 2
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES, REPORT OBJECTIVES The Objects of the Company are.. 1.1 the advancement of the Hlndu religion as prof8SS8d and practiced by the Kadwa Palidar Community I'the Cornmunity'l of the United Kingdom elsewhere. 1.2 the adv8ncèment ol education, the relief ol poverty and the promotion of heallh in Ihe United ngdoM and elsewhere. 1.3 the PTomolion of good relations between different racial group8 for the benefit of the Community as a whole. 1.4 the promotion of harrnony and understanding within th8 Community. 1.5 the advancement of cullurèl, sporting & religious aetivities and Ihe provision of facilities for such activities. Each year the Directors review Kadwa Palidar Samal IU.K.) Limiled's IKPSI objective8 8nd activities lo ensure that they conlinug lo reflect our aims, goals. and objeciives. In carrying out this review the directors have taken into consideration that they meet the Charity Commission's general guidance. Our vision remains to maintain our key aims. which allow8 us lo guide and shape our annual 8clivilie8. The key alms Bre as fDIIows'. Provide facilities and undertake activiti&s where Hindu cutture and religion can be advanced. Provide the faalilies of OUT Centre to the residen18 in the London Boroughs of Harrow & Brent and surrounding areas. for various community aclivilie5 and the advancement of good relationships. Continue to PTOtnote positive communkly spirit and raise funds from diffèrent activities and donate these lo good causes lor the needy. KEY ACTIVITIES. ACHIEVEMENTS AND PERFORMANCE Key A¢tlvitles The Centro was widely used by mèmbers and comTnunTrty 81 large in 2025 including bul not limfted lo the following acliwties. 1 Fundralslng activities and donatlons in year 2025 1.1 KPSUK Ltd have Donated £100,000 to Aum Foundation for the firsl Asian crematorium building funds in Denham. 1.2 Furth&r donalions made this y8&r 2025 are as follows. 11 Alzheirner's Researth UK- £4000 21 Stroke Association- £4000 31 GOSHCC- £4000 41 St Luke Hospice Harrow- £4000 51 Diabetes UK- £4000 61 Parkinson's UK- £4000 71 Dementia UK- £4000 81 Mayor of Harrow Charrty Spec181 Appeal 2025126- £2000 91 South Ascian Health Aclion-£400 10) Helping hands Community Trust- £400 11) Willen Hospice- £400 1.3 During the year the Company hired the venue lo various organisations al discounted rat¥s whlch roughly equates. 1} Schools, H8rrow Council and other Charities. £46185 21 Condolenee Prayer meeting and after lunerbl Ceremonies £5950. 31 KPS members condolence meetings and after funeral ceremonie8 £9290 41 KPS Social and Religious events t45,200. 51 KPS Senior Citizen functions, Sports actniilies, yoga class8S, KPS Friday club and KPS social & card club. Page 3
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER2025 TRUSTEES, REPORT 2 Promotlng Hlndu Rellglon 2.1 KPS community as 8very year, organised 9 days Navratri Festival, Many people attended the ftjndlon every day 8nd weekend were even more popular. Our members are admitted free ol charge. We as an organis8lion are happy and proud to provide reasonably price entiy lo wider Hindu community. Navralri evenl$ at the cenler are a family lebratIon, ahways very popular, peaceful, and harmonious. 2.2 Dwali function was held at our center which wa5 well attended by members. from all ov8rlh8 UK. 2.3 Janmashlami Ilhe birth ol Lord Krishnal rellgious event was held al the nter. Large number ol Members and non-members attended at no cost. Furthering our aim lo promote Hindu religion wthin the Hindu community. 2.4 W8 continue lo provide marriage registration service forHindu rellgi¢)usweddings. The6e provides Hindu eommunity a facility to have their marriages registerèd at the sarne lime as the religious remtsny, 11 is ¢onveni&nl, 58ves lirne, money and the large number of guests have an opportunity to witne85 the Import8nl Cemony. Since 1996 we have registsred over SOO marriages, 6 in the year 2025. 2.5 Other communities like Shre8 Kshalriya Samaj. Shree Kutch Kadwa padar Samaj UK use our nter for thelr Dhmall and other fun¢tlon8 al the discounted rates. 3 Condolertcès Gather4ng8 IPrathna Sabhal 3.1 11 Is 8 custom in Asian and other communities to pay their SpeCt lo the bereaved family. On occasion large number ol people visit the bereaved family to pay their respect al odd tirnès and days at the family home. This is very stressful for the berÈav8d family due lo lack of facilities and parking,. the centre provides condolence & prayer facilities at a discounted rate. Over the years this has becoma vory popular forlhe bereaved family and others lo pay their iespects on a single occasion. Communlty Hall used by Schools and Educatlon Boards 4.1 Local School St Gregory School, Harrow'5 Heroes, Harrow College. and Harrow Mu81c 8nd others use our H811 for their school events. Local Community U58 5.1 W8 wnlinue lo have 8 good relationship with our neighbour, Elrn Grove School. We use each otherfs car park for mutual benefits. &2 Harrow Council hires our venue for their meetings and training events. 5.3 Harrow Council hire our venue for stand by electlon day counting centr8. &4 08hw81 Elderly Welfare Association (Charilyl group hires our centre on numerous occasions lor their social events, whereby they organlse a day out for their elderly to celebrate cultural and religious events. Over 500 people regularly attend this event each lirne. We are proud to provide these facilities at discounted rates and this provides 50ciaS gatherings for the elderly. 5.5 Our Kadwa Patidar elderly group meet every Wednesday to gel together lo soualise and undertake various recreational activilies and hAve 3 day out from their home to meet and enjoy with friends. &8 KPS 8150 organi5ed a Sporis Day al an exlernal venue lo encourage all young and old members to participate in sports activities. We are pleased lo report that il was a successful event with 8 large numbgr participating. &7 Yoga elasses ale held at the Centre for members and non-memb8r8 al a very reasonable cost. 11 is open lo the wider communily. We hold Iwo Yoga sessions morning and evening on a Wednesday. S8 A recre8lion81 c8rd club gathering takes place every Wednesday evening, whereby members enjoy a friendly game of Bhukhar which promotes young and old to slimulate Iheir mental actlvity. We 8re very pleased and honoured lo report that all above activities help to prevent social isolaliot) and supports mental health wellbeing. Page 4
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES, REPORT Summary of maln achlevements 1 KPS continues to provide f8cllilie$ where Hindu culture and religion can advance. 2 KPS facilities are widely used by local residents & communities, inclLJding schools, councils, and elderly organisallons. To support various religious, cultural, and other local events, we take pride in provlding large discounts lo the hirer deperhding on th8 typ8 of 8¢1ivily they would like lo undertake. 3 KPS over the years have donated large sums of money lo Ihtr ¢harilies for worthy causes. 4 We contlllU8 to receive Posltive feedback Irom the hirers and, visitors via various channels such as gmalls and soaal media. 5 The Board is pleased lo inform that the deasion lo sponsor 3 Full tlma staff under the Government scheme, is worklng safjsfaelori FINANCIAL REVIEW The detailed financial position is shown in the attathed financial stalernents. Both the incomè and th8 0Frat[n9 expenses were in Ilne with expectations. The Directors have tsken note ol thanging the requirement of the communty and have enhanced ils facilities in line with demand. Tho Directors are 81way8 mlndful of their financial oblig8tiOn8 and maintain a prudent reserve lor any emergen(ies. The Following items listed below were cornpleted in 2025. Annual clean inside and out of the Centre. All overgrown trees and shrubs in both cai parks and the yard trimmed. Cleared blocked Orains in the toilets were causing fboding on a continuous basis. Persislenl roof leakage on both main hall and annex repalred. Enhanced the ceiling lighting All the gullerillg ole8ned lo stop overtlow of rainwater- roof area Storerooms cleared of undesired items collecled over the years. The Board lakes this opportunity to thank all ils members. volunteers & staff lor their dedie8ted help and support in running the Centre. In addition, the Board has resolved to undertake expenditurè, where11 11 generate higher income in the comlng years 8lld maint81n our facility to a high st8ndard. All the improvements listed in the Financial Review of this report contribute to the oeneral f8¢ilrties so as lo make the ntre more altractive lor Ihe local communiiy, aid educational use and help generate future income. In addition, the 8oard continue8 to be cautious in its approach to ensure il develops and maintalns a healthy financAal position. The Charity's reseNes are held. and need lo be maintained and increased over the next few years, lo the following purposes.. In the event of any contingencies To help pay for major refurbishmenl of Ihe Centre. which is like5y lo be needed in the medium tertn. Such expenditure will cost significanl sums. To build the Charitys capaGily lo repay the generous loan it has been provided by Shree Kadwa Sam81 (UK) who have confirmed that they will not demand repayment in the foreseeable future. The fin8ncial results of the charity for the reporting period demonstrate similar performance to the previous ytr8r. This can be atlributed tts the continuing popularity of the Centre. Page 5
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 TRUSTEES. REPORT Al the balance sheet dale unrestricted general funds reserves arnounl8d to £712,025 12024.. £454.9531. This solidifies our financial footing and ensures that we hold sufficienl funds to purchase the Freehold if and when the counci1 offers it. The ioof and the floor of the main hall have been in pl8c8 foi over 30 years. Although still serviceable it will require fLs11 replacement in Ihts ne*1 future al a substantial cost with funds designated foi this purpose. Golng Concèrn Status The Board has fully reviewed thè financial position of the KPS Charity organi5ation and is confident of ils ability to continue operating as a going concern for the foreseeable fulure despite any pandemi¢ due lo the slftsng cash position, and the excellenl condition ol the facilities which have been maintained on a low-cost basis. Rlsk revlew The Board of Directors have assessed the ri8k5 the charlly faces and have set up a Risk Register which iden11fi85 the major risks by area of aclivily, the nature of those risks, the likelihood ol the ii5ks happening, and the mea8ures taken lo manage Ihem. The trustees review this risk matrix regularly al every Board Meetino and take appropriate action as necessary lo mitigate any potential risk. The Dlrectors Bre SBlisfied that a good system Is In place (or arrangements are madel, lo rnanage Ihg idèntilled risks. Attenlion has also been focused on non. financial risks arising from fire. health & safety of staff and recruiting eompetent professional trustee81 Igaderg ete. Vve will also be monitoring our Charity's financial sustainability and ensure that all un8xpected internal or external events are propedy managed, and the associated risk minimi5ed. PLANS FOR FUTURE PERIODS As we look ahead, our primary aim Is lo be able to facilitate more communily u$e of U)e Centre by members and the wider comrnunity. We aspire lo do more charitable work and assist other charities with financial support. ThEs is in line with the aims an($ oble¢ts of the charily. to include the below iTnminenl pl8ns. Our ftjture direction as mentioned above 18 lo be able to achieve our aims and oblo¢18 of the company's mernorandum 8nd chaiitable status. STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trltslees (who ale also directors of Kadwa Patidar Samaj (UKI Lirnited for the purposes of company lawl are responsible for preparing Ihe Trustees. Report and the financial statements in accordance with appllcable law and United Kingdom Accounting Standards {United 'ngdoM Generally Accepted Accounting Praeticel. Company law requires the Trustees lo pr&pare financial statements for each financial year. which give 8 true and fair view of the slate of affairs of the charitable company and of the incomino resources and application of resourcos. including (he income and expenditur8. of the charitable company for that period. Sn prep8Ting these financial statements, the Trustees are required to.. select 8Ultgblè aecounting policies and then apply them consigtently. observe the methods and principles in th8 Charities SORP. make judgements and eslirnates that are reasonable and prudent. slate whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the financial slalernents. prepare the financial statements on the going concem basis unless it is inappropriate to presume that the chaTltable company will continue in operation. The Trustees are responsible foi keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial PDS1tion of the oharilable company and eneble them lo ensure that the financial statements comply with the Companles Act 2006. They are also responsible foi safeguaiding the assets of the charilable company and hence for laking reasonable steps for the prevention and detection or fraud and othei Irregularitles. Page 6
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES, REPORT In $0 far as Ihe Trustees 8r8 aw8r8'. there18 no relèvant audit infoTmalion of wh the charflab18 company's auditor is unaware,- and the Trustee8 havfr takgn all steps that they ought lo have taken to make thamselves aware of any relevant audit infomalion and lo e$labllsh that the auditor is aware ofthat informallon. The Trustees are responslbl& for the maintenance and integrity of the COTpor8le and financial information included on the charitable company's web811e. Legislation in the United Kingdom governing the prtsparalion gnd dlsseminalion of financial slal&menl$ may dlffer frorn legislation in other jurisdidion$. APPOINTMENT OF INDEPENDENT AUDITOR Blu& Splre Llmited expressed their willingnes$ lo ¢ontinuè as auditors lo the charity. The m9mbor$ will consider thè reappoinlmenl of auditor¥ at th8 charity's upcoming AGM. This roport h8$ been prepared having 18ken adv•nlage ofthe small companies exemption in th& Companies Act 2006. Approved by the Trustses 8lgned on th$lr behalf. Suresh Kansagra Directorl Ch8lm8n Hasmukliray Patel Dire¢t¢r l Tw$le$ Date 15 May 2026 Date 15 May 2026 Page 7
KADWA PATIDAR SAMAJ {UK) LIMITED FINANCI STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 INDEPENDENT AUDITOR'S REPORT Oplnlon We have audited the financial statements ol Kadwa Patidar Sam21 IUKI Limited Ilhe'charitable company'l lor the year ended 31 December 2025 which comprise tslthe Statement of Financial Aclivilies, the Balance Sheet and notes tts th8 financial statements. including a summary ol significant accounting policles. The financial reportlng framework that has b8en applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard AptAicable in the UK and R8publicol Ireland, (United Kingdom Generally ACpted Accounting Pr8dicel. In our opinion the financial slalemenls.. glve a true and fabr vlew of th¢ slate of the charitable company's affairs as of 31 December 2025 and of Its incoming rèsourcas and applicatlon of resources. induding ils income and expenditure. for the year end. h8vg b8on property prepared in 8ccord8noewilh United Kingdom Generally Accepted Aceounllng Practi¢ts', and have been prepared in accordance wlh the requirements ol the Comp8ni85 Act 20(. Ba818 for opinlon We condv¢led our audit in awordance with International Standards on Audrting IUKI IISAS IUKII and applicable18w. Our responsibilits'es under those standards are further described in the Auditor's Re8ponsibililie8 for the audit ol the financial 5tstements section of our iepDrt. We are independent ol a charitable company In accordanTr with the ethical requirements that are relevant to audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have luifilled our other ethical responsibilities in accordance with these reouirèm6nts. We believe that the audit evidence we have obtained is sufficiènt 8nd appropriate lo provide a basis for our opinion. Concluslons relatlng to golng etsneern In auditing the finanaal siatements, we have concluded that the trustees, use olthe going collrn ba8 of accounting in the preparats.on of the financial 8tslernents is appropriate. Based on the work we have performed, w8 h8v8 not identified any material uncertainties rèlating to even15 or conditions that, indlvidually colleclivety, may cast significanl doubl on the charitable company's ability to continue a8 a going concern for a period of al least twelve months from when the finanaal statement5 are authorised for issue. Our responsibilities and the responsibilit$ ol the Iruslees wth respecito going concern ale d6s¢ribed in the relevant seolions of thi8 report. Other Intormatlon The other information comprises the information induded in the trustees, annual report, other than the financial $talernenls and our auditorfs report Ihereon. The Iruslees are responsible for the other information. Our opinion on the finanual statements does not cover the other information and, except lo the exlent otherwise explicitly stated in our report, we do not express any f(xm of assurance condusion thereon. In connection with our audil of the financial statements, our responsI"lIty is lo read the other information and, in doing 50, consider whether the other infotmalion is m8terially inconsislenl with the financial stat6tnent5, or our knowledge obiained in the audit or otherwse appears to be materiBlly mlss18ted. If we identify such rnaterial inconsistencies or apparent material misslatemenls. we are required lo determine whether there is a rnaleii&l rnisstalemer)l in the nanclal st8temenls or 8 materi81 Tlli5slaletnenl or the other informalion.11, based on the work we have performed. wts conclude that there 15 a material mi5slaternent of this other InfrnatIon. we are requlred to reFK)rt that facL We have nothing lo report in this regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, b85ed on tre work undertaken the course of the audrt.. Ihe information given in Ihe trustees, annual report for the flnanclal ye81 lor which the financial slatements are piepaied is corTrsislenl wlh the financial stsleirents., and the trustees, annual report has been prepared in aecordance with 8pplicable legal requlrements. Page B
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER2025 INDEPENDENT AUDITOR'S REPORT M#ttèrs on whlch we arè tsqulred to report by exceptlon In the light of the knowledge and understanding of the company and its environment oblalned in the Course of the audlt, wa have not identified rnaterial misstatements in the trustees, annual report. We have nothing to repori in re5cl ol the following matters where the Companitrs A¢t 2006 requires us lo report lo you if, in our opinion.. adequate accounting re(x)rds have not been kept. or relums adequate for our 8udf( have nol been recgivèd from branches not vited by us., or the financ4al statements are not in Ègreemenl with the 8ccounting records and returns.. or certain disclosures of trustees, rernuner81ion specified by law are not made,. or we have not re¢elved all the inloimglion and explanations we require for our audit. the Iruslees were not enlilled lo prepare the financial statements in accordan with the small cornp8nies regime and take advantage of the small companies exemption In preparing the Trustees, Annual Report and from prèparing a Strategic Report. RÈgpon8lbllltle8 of trustaeg As explained mole fully in Ihe trustees, responsib'lilies Stalement set out on page 6 and 7, the trustees (who are also Ihts directors of the charitable company lor Ihtr purposes ol company Wl are responsible for Ihe prepBration ol the financial statements and lor being satisfied that they gve a true and fair view. and for such internal control as the trustee$ determine is necessary to enable the preparation ol financial statements that are fr8e from material mlsstatemenl, whether due to traud or error. In prèparing the financial statements. the trustees are responsible for assessing the L*aritsble ¢ompanVs ability lo continue as a going cOnrn, disclosing, as applicable, matters related to going concern and using the going ¢oncem basis of accounting unless tha trustees either intend to liquidate tho charit8Ne company or to ¢e8se operations, or have no reali81i¢ alternative bjt lo do so. Audltofs responslbllltlos forlhe audlt of tho flnan¢lal statements Our objectives ar8 to obtain reason8Ne assuran about whether the finaTTcial $18lements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assur8nce is a high level of assuran, bul is not a guarBntee that an audit conducted in accordance wlth ISA5 IUKI VAS1 always detect a mglerial misstatemenl when It exists. misslalemen15 can arise from IraLJd or error and are considered material if, indiwdually or in 8ggregale, they could reasonobly be expected lo influence the econom decisions of users taken on the bas15 of these financial 5t8tements. Irreoularilies, in¢lLJdlng fraud, are instan$ ol nortrcornpli8n¢o wth laws and rUlatiOns. We design proTrdures in line wlh our responsibilities, ouuined above, lo detect material misstatements in respect ol irregularities, including fraud. The exlenl lo whith our procedure8 are capable of detectin9 irregularities, including fraud is deiailed below. Our work included obtaining an understanding of the legal and regul810ry requirements applicable to the charitsble company and an undorstanding of how th8 d)aritable company complies with those requirements by discussions wilh those charged wth governance. We consider the most significant laws and regulations applicabte to this charity as being the CoTnpanles Act 2006, the Charities Act 2011. the Charity SORP. and UK financiBI reporting standards as issued by the Financial Reporting Counal together wrfh health and safely rBgulations and emOyment law. We inqulred as to whether Ih¢re were any instances ol non.compliance or suspeded non-complian with laws and regulations and considered through our audit work whether any eviden ol po8slble non-compliance existEd. Additionally we assess the risk ol rnalerial misstatement of th6 finanaal slaternenls, Induding the risk ol materlal isstatement due lo fraud and how kt might occur, by holding discu8sions those charged with 9overnance in respect the controls in this area and designing our audit testing in response to the financial slalement areas most al risk. Because of the inherent limitations ol an audit, there is a ri8k that we will nol delect all iriegularitles. induding those leading Io 8 material mlsstatemenl in the financial sl8lements or non-compliance wth regulation. This risk Increases the more that compliance wrth a law or regulation is rernov8d from tha events and Iransadions reflected in the financial 6talemenl8, ss wewill be less likely lo become aware ofinstances ornon-pl1nCe. The risk is al8ogater regarding irregularities occurring due to Ir8ud rather than error, as fraud Invo8$ Intentional concealment, forgery, collusion, omission or Tnisrepresentation. Pagtr 9
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2025 INDEPENDENT AUDITOR'S REPORT A further description ol our responsibilide8 IS available on the FRC'S website at. h assurancelauditor-s-res onsibililies-for-the-aLJdit-of- fil tion-of-the-auditor This description forms part of our audiloi's report. s../11.frc.o .laUditOrS13udl- ibilrties-for Use of our report This report is made solely to the ch8rit8bla company's members. as a body, In acwrdance with Chapter 3 01 Part 16 ol the Companies Act 2CK)e. Our audit work has been undertaken so that we mighl state to the cornpany's members those matters we are required to s181e lo thern in an audilorfs report and lor no other purpose. To the fullest extent permitted by law. we do not accept or assume resF)onsibility lo anyone other than the chgri18ble cornpany and charilable company's mernb8rs as a body. for our audit work, for this report, or lorlhe opinions we have formed. Cawley Priory South Pallant Chiche81er West Sussex P0197UY Geoffrey Frost BS¢ (Honsl FCA For and on behalf ol Blue Spire Limited. Statutory Auditor Date J3 gLq Page 10
KADWA PATIDAR SAMAJ {UK) LIMITED FINANGNL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENOITURE ACCOUNTI 2026 Totsl Funds 2024 Total Funds Unrestrlcted FundB Rè8trkt•d Fund$ INCOME ANO ENDOWMENTS FROM-. Danations 8nd legacle¥ Olhertradlng athivi1I8s Granl Incotne Investments 31.200 540,570 31,2(KJ 540,570 3BS8 565,712 67,366 67.36fj 44N42 Tofal Incomo 639.126 639,136 614,012 EXPENOITURE OF4: Raing funds ch8rilabltra¢Jw8S-9rants 338.710 f31,200 338,710 131,200 382.065 1,410 Tot81 469,910 469.910 383,475 Ngt In¢ombllèxpondlturo1 169,226 169,226 230,537 TraTr51Drs lJ•trM•nfund$ 13 moV4mentlThfud* 169.226 169,226 230.537 RECONCILWTION OF FUNDS Total fund$ broughtforward 13 4R08,182 4,298,182 4.067.645 Total funds ¢arthd forw•rd 13 4,467,4 4,467,408 4,298.182 None of the ch3ritysolh&racdvlUeswere awuire(S or disconllnuèd during th6 8b)ve findnGiylyears. Th?oroup has no recoynlsed galns or1068eB olherthgn those de8tt whh kn %h@ statementoffinandal acuvllles. Page11
KADWA PATIDAR SAMAJ {UK) LIMITED FINANcL STATEMENTS FOR THE YÉAR ENDED 31 DECEMBER 2025 BALANCE SHEEf AS Af 31 DECEMBER 2025 2026 2024 Not FIXED AS$Ers T8nglble assets 10 3,255,362 3,943226 CLIRRENTNA8ET8 Debiors C#$h 8t hwnd In bank Totsl cuTh¢ntAg8et• 38,945 2,570,070 2.609,015 22.667 2,246.585 2.26 .232 URRENT LIABILifiES critorS.. $m¢yntsfBIIINg dv9 wNtth onoye8r 1,396,989 1,314,278 Ngt ¢urr8nl •8181llllabllltl8•1 1,212.026 934.914 Nèt a55•tslllk4WIIUqsl THE FUNDSOFTHE CHWTY RtrIcted frJnd• la UnMtsl¢tsd tund Da9ated fundÉ General fvnds Totsl unr¢¥trl¢tedfund8 13 3.765,383 712.025 3,843.228 454.954 4.467h08 4,298,182 Total ch4rftyfund• 4,298,182 These gfjcouThts have been prepared In accordan¢&w5th the provlslonts apyll(xblÈ lo cunpanlg5 iublect to th8 Bmall companfeB reglme. The 4ccompanwrvJ notes form part oflh886fln&nc181 staitrm8nts Th888financl818¢8t¢mentsw¢r¢ 8pprov¢d byth$ board on15 May.2026 and gned on thdrbw. Sureah WansBgra Direrlorl Ch8irrn•n Ha5mukhray Patsl Dke¢lorlTrusléè Comp8nynumb8r. 02583841 CharitYrnber.. 1002523 PBg812
KADWA PATIDAR SAMAJ (UK) LIMITED FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF CASH FLOWS 2025 Total FundB 2024 Total Funds Nel cash provided by (used In) operating ocllwlets 258,360 279,382 Cash flows fnm Inve$Ung aclbjilies.. InveS1nt Incoma Purchase oftsnglblè fL% as58ts Nale4sh prowded by invesllno ac11lIeS 67,366 2,221 44,442 790 65,145 43,652 Change In rash antl cash eqU1vant5 In Iheyear 223.505 323,034 Cash and cash equivak4nls 8tlhe beginning of Iho r¢porUng y8ar 22665 1,923,531 C8sh 8nd (xsh &qulval8nls atlhe end of the repDrtSng year 2,57 46,565 Cash and rash Équlvalents conslsl of.. C85h Bl bank and In hand Cgsh and c88h eQUalents 81 the end of lh& reporllng year 2.570,070 2.570.Q70 2.246,565 2.246. IleconGilialon ofn81 income4expendttui8) to n6Ecg$h rtowfrom operHlI'ng N¢t IntomÈKexpendllurel forlhe reportlng perbd 189226 230,537 Adlu$lw15 for.. DepreclaV(Mll chargts InvÈslment kncomg IlnGf8a88lldecrea8e in debtors Inceaselldecreasel In credrtorsl 90,U86 167,3661 116,278) 82,712 97ll57 144,4421 5,947 89,134 48,845 Nel cssh pro¥kJÈd by lused Inl operaUDg pCtltieS 258,360 279,382 Page13
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES G8neral Inlormatlon, scopo and bask of thg Ilnanclal ststement8 wa Paiidar Satnaj IUW Limlled 15 incorporated eh8r5ty, Ilmiteil by uvaranlee, incorporated In Enpland with the rA)mpany number02S83841. In th8 evenl of Ihe charty being wound up. lhe118bilityin respeGI vf Ihe ou3ranlee l$1Smlted io £1 per member of ihè charity. The address of the iegislered offKe Is plven In th& chaty inft)Imatson paoe of thes8 fina1 sktsmÈnts. Thg n8lureollhe charity's operglon5 8nd prfnpa1 act18¥ are oollined in IhetruBts95' rety)rt. Thp charfty con$llules a pubThCbefiI entity as dèfined by FRS 102. fin9nal stalemenls havè pr9paivd In accordanc8 with Accounllng and Reporilng by Charflla$'. siatèment of Remmended Pr8olke appllcAb18 10 char&5 prepallno their accounts In 8Gcord8nce Flnand81 Rèportlnu Standèrd aNAlcBble In Ihe UK and Republitt of IreLand issued in Ociober 2019. the Finan81 Reporfing Standard 8pplkAble in the United Klnodom and Republic of Ireland IFRS 1021, the Charitie5 A¢f 2011. tha Cgrnpanies Act 2006 and UK Gener8llyAccepled ACcoun1g Praclice. finsndal s1gtemenl$ are prepared on a oolng concem basfs under Ihe historica cost convenuon, modified to cde rtn IiÈnts al f8irv8lue. The finand81 stalements are p$&nted In stsrfing whith Is Ihe fun¢tlonal currentyof charlty and rounde lo the neare51 £. The SnIT1n1 atUnbThU appld in Ihe prep8rallon of the88 slalerrents are set out below. Thesè PD1e$ hav8 bèèn consi61enly8pp1 fo alyears pre5enled unless otherwlse staled. Incornè ra¢ognlllon All IncomSng i0r¢e& arè Includpd In the SlalemeDI of FlnancS81 A¢"1$ ISOFAI when the chanty is legally enllled 10 the income after any pèrforman¢e (x)nditsoDs have been met, Ihe amount can be mtrasurÉd reblY and It Is probab Ihal lh8 inrAJrne will be refved. Incorne from the hlre ofthe hall, equlpmeni and Ser&15 rgSeWhen the ev8nttak8s pl&r. Incomefrom la501 ekctrfdty Is recopnlsed when amounts hwe beEn GonfiTmed and rec8tved. Exp•ndStiir8 ro¢olliiltlo All exp8ndilur& ts accounted for on 8wnJal8 basis and has been d885ified under headings that 80?N818 all costs related lo th8 cal8gory. Expenditure IE recogni5ed where there Is 8 legal or eonslwctive cbligaNon to make payments to thlrd parllÈs, tt is kyobable thatlhe 5eWempnlwll bp requlred and the amounlof the 0bRgatsn (xn be megsured relk9bty. Costs 0101&1}gffftds Support cos15 ale Ihosè Ihal assist the work of Ihe charityand Indude ofllc8 s18, governance costs. admlnlstfaUv8 payroll (x)sls. Support and gov8manc8 CO8is lave be allocatéd to eXndItre on raIng lund8 on the ba$lÈ Ihl$ is wn$istenl with use of th& resources. Govem&nc6 costs Govern8rKe cosis comprlsa the costs a$ÉtsdatÈd Wrfh thtr yovemsllr& alr8wen*n of the charity and indude ¥udil fees. legal advice Ilf any) for trustees. tosts atssocthd whh consUlubon818nd slalutcry requ1MentS and any costs as50daled wKh thè straleglc as opposed to th8 day to day mnao8ménl ofthècharitys assels. ErnploypE beneflts When employee5 have rendwed servlce io Ihe ehaiSty, short-tomi empbyee benefits to whlch Ihe 8mpbyÈes 8re enlilled ale recognlspd atlhe uDOlscounted aTrwunl expedad to be p81d In trxch8nDe forth8lservKe. Conlribulion8are made lo Ihe empbyeo's pwson81 pèthslon Btrangemenls. VAT The Charfiy 1$ not rèolsl8red forVAT and cannot r0VervAT lncLJed on Costs. These are Iherefore staled Inc$& of anyVAT element. Page14
KADWA PATIDAR SAMAJ (UK} LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DÉCEMBER 2025 ACCOUNTING POLICIES Taxatlon The charity Is consldÈted to pa8S th8 lests set out in sedions 466 to 493 Corpor8hon T8¥ Acl 2010 ICTA 20101. as such no lrtome tsx Is payoble on the Gharfty's actlvlUe5, FI AsBets Fixed assets arè stkted al c05t and depreGlalion IÈ provld8d at ratss calculatsd to wtlie-tsff th& tost of 8ach 8Ssel over115 user economic life. lessanyesUm818d residual v8lue as foll(W.. Long le8sehold land and btslldlnos Furnllura, fitungs arnl egulptt*nt Over Ihp lifè of Iha lease 15% perannum on a du¢S baknce basL4 Dobtors rè¢8lvablo and crodltors payablè wlthln ono yo8r Detlors and eredStor5 wmh nts stsi$d Sntareslrate al TeIVablÈ or payablovlthln yearare iecorded al tr8nsadlon prfce. My lossesarisno from impalmieniare rewonlsed In 9xpend1lu. Cash and $h 8qulvalents Cash and cash equivalents compri8p cash on h8nd Ènd Call deposlts. and olher sbort-tsrm hlghly 114uld knvestments Ihal are T8adilycQnverbb lo a known 8mwntofcash and are sublÈclto8n Insionifunl rk%kofGhgDge In valu8. Fund a¢¢tsuntlng Unresld#ed IgÈnèrall fund8 are funds whh aro a¥a1121Ie for use al tho dlscrelk)n of the lrnstses In furtherance of the general objeciwe5 of the th8rfty and whlch have wt bÈÈn destgn8t8d for other purposgs. Golng Goncem Thefinandal statements h8¥9 l%en wepartd on a oolng concem basis as Ihe trustees bal that no maleriHI urtertalnlos ex151. The trustees hav8 consldered the level of funds held and Ihg expecied level Df income and expendllure for 12 monlh3from avlhorislno Ihfrsefinancial statements. The budgfrtsd Sncome and expendilurè l& suffi&enlwllh Ih818vel of resenRs for ihe tharity lo b? able lotnIlnue as a go0 con(wn. Page16
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS l. Donatlom and IByaclg8 2025 Total Funds 2D24 Ttal Fund5 UnrnBtrirtsd Rostrlctod Fund Funds VThro8trlct8d 6t¢td Funds Funds Donauons recelved 31200 3f,200 31.200 31.200 3.858 3,858 3.858 3,858 2. Income Irom oth8rtradlng 8ttlvltlÈ• 2026 Totsl Fund5 2024 Total Funds Unre$trlctsd Règtrfct?d Furkds Funds Unrè8tri¢ted Restrlctod Funds Funds Hlrèof h811, equipment and se1¢8 EledrldtygÈnerallDn Incomg Marriage regL%lrallon fees 528,435 528.435 553,283 10.429 2.OOD 565,712 553263 10,429 2.000 565.712 1.000 540 570 1,000 540.570 3. Grant In¢omo 2026 Total Ftsnds 2024 Total Funds Ilnrfrslrlcfed Roytrfdod Funds Fundg Unr96tflcted Re¥trlctod Funrf¥ Funds Grant Harmw Courtll Invfj$tmBnt kncom& 2026 Totsl Fund$ 2024 Totfyl Funds Vnre$trlct8d Re$trkted Fund$ Funrf$ Unrestrlcted Restrl¢ted FundB Fund& Bank inlètE8t reGdb1e 67.366 67,366 67.9e8 67,366 44,442 44.442 44,442 44,442 Page16
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO ThE FINANCIAL STATEMENTS 6. Expendlture on Tal¥lrtg In8 2025 Total Fu*d8 2024 Total Fund$ UnM8t¥lctsd ReBtrlct¢d Funds Fund5 Unrn8trlcted Rostrlctèd Funds Funda Dlreclcosls ol fundralslng Support cosis Isee note 6.1 300 338,410 338,710 300 338,410 938.710 1.018 581.049 382,065 381.049 382,065 6. 8uwyortanl govern•nrt 2026 To(01 Funds Z024 T¢>tal Futhd8 UnTeslrlGt•d R88trlct?d Funds Fund$ Unrèstrictsd ReBtrf¢ted Funds Fund¥ Waoes 8nd 58larie5 Rale5 Llghtand hoat knBuraTrce RepaSrs and m8lntenanc8 cteaning TelerA)mmunlcgiion8 Sundry and OffiexpenseS D8precialEon Lell81 and profession81 fees Audk fe¢$ 105.601 12,726 20.077 11,950 66.978 9,128 1,680 8.616 90,066 7,988 3.600 938.410 105.601 12.726 20,077 11,9S0 66.978 9,128 1,680 8,616 90.066 7.988 3,600 33B,410 94,587 120 75.573 94,587 120 75.573 11.187 64,780 5,458 2,244 7,542 97.357 18,601 3,600 381,04? 64.780 5,458 2.244 7,542 97,357 18.601 3,800 381,049 Pa 17
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 225 NOTES TO THE FINANCIAL STATEMENTS 7. Expendlture an charltsble a¢(fvlIE 2025 Total Fund5 2024 Totsl Fund$ Un[fr1¢to¥ R•slrlctsd Funds Fund¥ Unro8trl¢t8d Rtrtrtrfcte Funds Funds Grgnls lo Snslllulbns.. Alzeimef$ Research Stroke As$ociatlon GOSH Sl. Lukes Hosplca Harrow Diabeles UK Parklnson 8 UK Demen118 UK Mayor of Hairow SperialApp8al Aneopam Mission11 of 21 Anoopam Mi$sion12 of 21 South Asian Health Action Helplng Hands Community Trust Willen HospScè Mind in Harrow 4.0 4,000 4,000 4.000 4,DOO 4,DOO 4,000 2,QOO 50,000 so,a 4(1 4LK) 400 4,ODO 4,000 4,000 4.ODD 4,000 4.OOD 4.000 2.000 50.000 50,000 400 400 400 1,410 1,410 1.410 1,410 131,200 131,200 8. Audltoi'ts remuneTallon 202S Total Fundi 2024 Total Funds UhrèBtfktsd RgBtrlcted Fundi Fund¥ UnreBtrlot8d Restrl¢t•d Fund5 AudltoffÈ remune0n- aud 3,600 3.800 3,600 3,60D 9.Wage¥ and Salary ¢o¥t 2026 2024 Gr055wages Enwloye¢E nalional in5urnrtt sIS Inel 0fp10yt81bw8reI PenOn costs 103,914 1.687 86.017 8,454 105,601 94,587 2D26 2024 Staff numbers.. AvÈragB head count Tttere were no empbyeesvrilh amoluments leXcJjlng trmployerpensK)n cosls) abovo £80, In this otlhg pr8c8dSng perfud. Keymgnagemenl 0)mse8 th8 diretlors. No remunèr£liDn was paid lolrustees duhng Ihe pedod orln the prevlDUS Illl8ndal p8rf0d. Page18
KADWA PATIDAR SAMAJ {UKI LIMITED FINANcL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE FINANGIAL STATEMENTS 10. FkKpd if8•t8 Long Furnlture Lo4Behold flttlfigE and land and e4ulpm•nt lldlng6 Total At 1 Janu8ry Addibons Dlspgsals At 31 December 3,770,983 557.933 2.221 4,328,916 2,221 3.77D.983 580,154 4.331.137 Depreciabon umulai8d a 1 January Charge for the year On dlsposals At31 Dewnber 585,405 65.045 400,285 25,020 985,690 90.Q65 650,450 425.305 1,075,755 N8t book value al 31 De¢mber2025 3,120,533 134,849 3,255,382 Nel book vplue Bt 31 December2024 3,185,578 157.648 3.343,228 11. Dobtor8 2028 2024 Total Fund8 Unr•strl¢t8d Restrlclod Funds Funds Unre8trl¢ted Restrlcted Funt1s Funds Ftsnd8 Trade debt$ Olh£rdÈbiors Prtrpayments 350 15.135 7,182 22,667 350 15,135 7,182 22,867 30,653 8.092 38,945 90,853 8,092 38.945 12. Cr8dhors 2D26 TDtal Fund6 2024 Total Funds Unreslri¢td Restrlcted Fund6 Fynds Unr•stil¢l8d RogtrlrtBd Fynd$ Funds TrddÈ cfedNor% Olherlohns A¢crual8 Deferred inry)The (sèè babwl 3,300 1,305.490 12,649 75.550 1,396.989 2,300 1,305,490 12.649 75,55D 1.39S.989 276 1.217,490 15,782 80,730 1.314.278 276 1.217,490 15,762 80,730 1,314,278 Page19
KADWA PATIDAR SAMAJ (UK) LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS 12•.An06[8 olmovemènt In dtferrgd Incomg Bvought forward RelEased In year Dof•rre inr Carrltrd forward Hall Hlr8 08pOts 80.730 80.730 80,730 160,7301 75,550 75,550 75.550 75.550 The above deferred In¢08rfgagfrOM the rAJndition$ of and Ihe irKome iecooniiion point nof me131 balance sheet dale. 13. Anoly818 of net m0mnt In fundB Year endèd 31 DeGember2025 Total Total Trnsts Incomlng ource8 expended Totsl funds brovyhl forward Total futhde ¢arrled fomard lunds RetslricteLllunds Mlnd In H8rrow Tol3lreslrfcledfunds UntestitGtetr fund8 D8signa1edfurS Fixed asset re8Érve Centre refurbishm&nland repaSrs Tttt&l design8tedfund 3.343,228 500,000 3,643,228 454,954 4,298,182 167,0451 3.255,383 500,000 3,755.383 712,025 4,467,4D8 187,8451 87,845 630,136 639,138 1469.9101 46Y,910 Totalunreslrtc16dfund Total funds 4.298.182 639,136 4e9,910 4,467,408 Dwcrfptlon of fun Mind In Hair(wi L>esw8tedlunds FrAed as591 reserve Centrè refurbk%hmenlsnd rer8 Funds r8ad to support*llveS ofmind In Harrow. Desvanaled fu1 forfor fixed a8s818. Deslarbatéd fulld for eSenal planned fuiur8 workson Ihe Cenlre. Page 20
KADWA PATIDAR SAMAJ IUKI LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS 13.Attalys18 of n•tmov•m•tJt ln fundB- contlnued Yeorended 31 De¢ernber 2024 Ttstal Total Tran$fgr& in¢omlny re¥ourGe btrtweèn Te80uf¢e8 eXP8nd8d lund8 Total fund& brought fomard Total fund$ lorward R9Strfcl8clfvnd Mind in H8trow T¢)talTéslilcledlunds ustled funds Deswn81eilfvnds Fixed as5el reserve Ctsnlth r8furblshm8nl8nd repaks Tol81 deslgn8t8clfvnds Generallund6 Tofal unreslitcledlund 1,410 1,410 3,439,795 500,000 y.g29.79S 127.850 4,067.645 196.567) 3.343,228 500.000 198,567) 3.843.228 614,012 382.065 95,157 454,954 814,012 4,298,162 382,065 Total funds 4,067,645 614,012 3,475 4,298.162 Dexrlptlon of lunds Rtrsliic16dfunds Mlnd In Harrow Designatedfijnds Fixed 956ei rÈsgt¥è Cents2 refurbi&hmentand r&pal Funds ralsed Io sUPWrt gotIlIes of Mlnd In Hbrrow. Deslgnatad frjnd for forfix8d 8S88t8. Deslonated fund foresenll81 rlanned fulureworkson the Centre. 1& Legal statuts Th8 charftyls 8 company lIted bygu8raDtep and has no share capi1. The liabllity of each member in the eventofvAnding up 5. Flnanclal Instruments ThÈ (nwnD 8mouttts ofthe Ch8rity's financ1 In8twments are88 folbw8'. 2025 2024 Fin8Fp0Ia6sets Dèbt instsum8nls measured al amortlsed r61.. otaerdebtors 8,092 8.092 7,182 7.182 Fm8ndalli8billli8s M885ured al 8mortSsed u)81', Trade GredilotG Othercredltots 3,300 1.305.490 1,208.790 276 1,217,490 1,217,766 Pag8 21
KADWA PATIDAR SAMAJ (UK) LIMITED FINANcL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS 16. Related party tran$•¢tlong The othpr kian3 of £1,305,49012024." EI,217.4901 In note 12 ar8 from 8880cl8ted erShIp orpanlsatk)n represenunu the same th)mMnitY, Shree Kadwa Palidar Samal (UK), &re iepayabb al th8 months notke and carry Interest ss agr86d by both PBrties. No intereÈt payablB for the currentor pr8cedlng year. Shree Kadwa Palidar Samaj IUK) have confirmed Ihey wll continue to supwt IhÈ company and a(thrdingty that no dèmand for repayment shall b9 made th9 tseseeable fUre, howevÉT thÈ loan IÈ deèméd lo be r£payable on dÈmand. Insutancelg be9 p8ld for K8dwa PAlldar Samal (UK l LItted and Shre& KBdwa Paldar Samal (UK> from lh8 company wlth a e(xnbined preu of £11,95012024.. £11.1821. Therewere no otheitransaGIIDn&with related partles that reoulre dlsdosurn In the nancIal slatemenls. NOtrUte¢sWer• rdmburÈ•d èxp8nsè6 for tr8v818nd subsk%tence In lhl8orlh8 prec&Ylng p8rlod. 17. er¥npar4tlvo Btst•mont of flnanBl•l a¢tlvltl95 Ilncludlng Incorno and exndMle a¢¢ounii 2024 Totjl Funds Unrestrlcted Re¥trlcted Fut)d$ Fund8 INCOME AMD ENDOWMENT5 FROM: DtIonS and legades Othertradlng acll¥hlÈs Grant Incom• Inveslments 3.858 $65,712 3.858 565,712 44,442 44.442 Total Sn¢om• 614,D12 614,012 EXPENDITURE ON.. RalsSno funds Ch8rllabb 8cUv11105-granls 382,085 282.065 1,410 1.410 Total 382,065 1.410 383,475 Notlncomollexpondtturel 231,947 230.597 TYansf4rs b8ts¥a•nfunds 13 1.410 Netrnovemenlln fvnds 230.537 220.537 RECONCILIATION OF FUNDS Total fum1$ broughtforward 13 4.067,645 4.Ue7.e45 Totsl furtds carrled lorward 13 4,208,182 4.2Q6,182 Page 22