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2025-11-30-accounts

THE PARIVAR TRUST

FINANCIAL STATEMENTS 30 NOVEMBER 2025

Charity number 1032529

THE PARIVAR TRUST

FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

Contents Pages
Trustees Annual Report 1 - 3
Reference & Administrative Information 4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Note to the Financial Statements 8 - 12

TRUSTEES’ !NNU!L REPORT

THE PARIVAR TRUST

YEAR ENDED 30 NOVEMBER 2025

Objectives

The Parivar Trust was set up at the end of 1993 for the following charitable objects:

“The relief of poverty and sickness, the provision of education, and the preservation and protection of good health among children, young people and women resident in the United Kingdom and India”.

Achievements and Performance

In this financial year the trustees have made grants totalling £445,595 (2024: £428,830). They have continued funding English charitable organisations as in previous years, mainly to charities in Herefordshire and the Bristol area, with donations totalling £15,020.

The trustees are still supporting various branches of Sarada Mission in India, including the hospital for women and children, Matri Bhavan, Calcutta. Other projects of Sarada Mission include renovation of girls’ school buildings in Nagpur and Calcutta.

The trustees have made grants for the running costs of GAP projects and renovation of the buildings in which the GAP projects are housed in various locations in India run by Ramakrishna Mission: the GAP projects provide activities in schools for the physical and mental development of underprivileged children.

Further donations were made to Ramakrishna Mission for the continuing construction of the boys’ primary school and hostel buildings at Taki in West Bengal, which was successfully completed on schedule in October 2025. The attached photographs show the progress of renovation and the inauguration of the buildings.

The trustees have had due regard to the public benefit guidance issued by the Charity Commission and will continue to do so.

Financial Review

As The Parivar Trust is solely a grant-making trust with no employees or substantial administrative costs the Trustees do not consider any policy in respect of reserves to be necessary.

Total Funds as at 30[th] November 2025 were £492,864. !lthough the charity’s unrestricted uncommitted funds in investments defines as free reserves are in deficit of £86,586.

At the year end the charity held investments amounting to £579,450 which are available to support ongoing work. Taking these into the account, the trustees are confident that the charity has sufficient resources to meet all future commitments.

Attached to this report is the Statement of Accounts for the Trust for the year ended on 30th November 2025.

Structure, Governance and Management

The Parivar Trust was established by Trust Deed dated 30th December 1993.

1

THE PARIVAR TRUST

TRUSTEES’ !NNU!L REPORT

YEAR ENDED 30 NOVEMBER 2025

The derelict boys’ hostel January 2023.

A stage in the construction of the hostel Oct 2023.

Inauguration of Boys’ Hostel 4[th ] November 2025, above, and the inauguration of Primary School below.

Demolition of the hostel June 2023.

Completed boys’ hostel October 2025.

Photo (taken at night) after the inauguration of the Hostel above, and Primary School below.

2

THE PARIVAR TRUST

TRUSTEES’ !NNU!L REPORT

YEAR ENDED 30 NOVEMBER 2025

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with 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).

The law applicable to charities in England & Wales 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 income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. 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.

The trustees declare that they have approved the above Trustees’ Report. Signed on behalf of the trustees

Feb 18 2026

on ///////////////.

///////////////..

Mr N A Rogers Trustee

///////////////..

Dr P Ramani Trustee

3

THE PARIVAR TRUST

REFERENCE & ADMINISTRATIVE INFORMATION

YEAR ENDED 30 NOVEMBER 2025

Charity name

The Parivar Trust

Charity number

1032529

Principal Address

Wye Cottage Fawley Herefordshire HR1 4SP

Trustees

Nigel Albert Rogers Pramila Ramani Andrew Hubert Gwyn Jennings

Independent Examiner

Joshua Kingston BSc (Hons) FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

4

THE PARIVAR TRUST

INDEPENDENT EXAMINERS REPORT

YEAR ENDED 30 NOVEMBER 2025

Independent examiner’s report to the trustees of The Parivar Trust

I report to the trustees on my examination of the accounts of The Parivar Trust (the Charity) for the year ended 30 November 2025.

Responsibilities and basis of report

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities !ct 2011 (‘the !ct’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 !ct and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

fosha. Kingston

Joshua Kingston, BSc (Hons) FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Feb 18 2026

Date: ///////////////..

5

THE PARIVAR TRUST

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 30 NOVEMBER 2025

Note
Income from:
Donations and gifts
2
Investments
3
Other Income
Total income
Expenditure on:
Charitable activities
4
Total expenditure
6
Total funds at start of year
Total funds at end of year
Net gains/(losses) on
investments
Net income/(expenditure) and
net movement in funds
Total Funds
2025
£
473,195
18,369
-
491,564
629,525
629,525
61,517
(76,444)
569,308
492,864
Total Funds
2024
£
368,833
23,269
30
392,132
228,220
228,220
77,503
241,415
327,893
569,308

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

All movements are in unrestricted funds.

The notes on pages 8 to 12 form part of these financial statements

6

THE PARIVAR TRUST

BALANCE SHEET

AS AT 30 NOVEMBER 2025

Note
Fixed assets
Investments
6
2025
2024
£
£
579,450
638,933
Current assets
Cash at bank and in hand
579,450
638,933
205,419
41,535
Liabilities
Creditors : amounts falling
due within one year
7
205,419
41,535
(242,123)
(106,960)
Net current assets
Creditors : amounts falling
due within more than one year
8
(36,704)
(65,425)
(49,882)
(4,200)
Net assets 492,864
569,308
FUNDS
Unrestricted funds
General funds
492,864
569,308
Total funds 492,864
569,308
Feb 18 2026

These financial statements were approved by the Trustees on ............................................... and are signed on their behalf by:

…............................................... …............................................... Mr N A Rogers Dr P Ramani Trustee Trustee

The notes on pages 8 to 12 form part of these financial statements

7

THE PARIVAR TRUST

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 NOVEMBER 2025

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern.

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods; II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Investment income is included on a receivable basis.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Charitable Activities

Grants awarded are allocated to charitable activities.

Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by the recipient to enable the release of subsequent years’ funding.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

8

THE PARIVAR TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1 Accounting policies (continued)

Allocation and apportionment costs

Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time.

Fixed asset investments

Investments are included at market value at 31 November. The SOFA includes the net gains and losses arising on revaluations and disposals during the year.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

Further explanation of the nature and purpose of each fund is included in notes of the financial statements.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2 Income from: Donations and gifts

Donations
Income from: Investments
Dividends
Total Funds
2025
£
473,195
473,195
Total Funds
2025
£
18,369
18,369
Total Funds
2024
£
368,833
368,833
Total Funds
2024
£
23,269
23,269

3 Income from: Investments

9

THE PARIVAR TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

4 Charitable expenditure

The total grants awarded to institutions during the year was as follows:

UK
Coram Life Education Bristol
St Paul's Adventure playgroup
Changing Tunes
Beloved
Eastside Community Trust
The Jessie May Trust
Prisoners' Education Trust
James Hopkins Trust
Young and Free
Ataxia Telangiectasia Society
BAND
Ablaze
Young Lives vs Cancer
Bristol Barton Camp
India
Sarada Mission
Ramakrishna Mission
Total grants commitments made in the year
Support costs are as follows:
Bank charges
Independent examiner's fees:
- for preparation of statutory accounts
- for independent examination
- for other services
Trustee expenses (2 trustees)
Total expenditure
2025
£
-
-
2,500
2,500
2,500
-
3,000
500
500
-
1,000
1,000
520
1,000
69,640
541,642
626,302
Total
2025
£
325
1,275
1,044
579
-
3,223
629,525
2024
£
1,000
2,500
2,000
2,500
2,500
2,000
2,000
-
-
2,000
-
-
-
-
76,920
131,210
224,630
Total
2024
£
375
1,214
994
552
455
3,590
228,220

10

THE PARIVAR TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

4 Charitable expenditure (continued)

Reconciliation of grants payable
Commitments brought forward
Net commitments made in the year
Payments during the year
Commitments carried forward
Split of commitments carried forward:
Grant commitments due within one year (note 7)
Grant commitments due within more than one year (note 8)
2025
£
108,400
626,302
(445,595)
289,107
239,225
49,882
289,107
2024
£
312,600
224,630
(428,830)
108,400
104,200
4,200
108,400

No Trustee received any remuneration during the current year or preceding year.

Aggregate donations from Trustees, key management personnel, and other related parties was £473,195 (2024: £368,833).

5 Taxation

The charity is exempt from corporation tax on its charitable activities.

6 Investments

Market value at 1 December
Proceeds on disposal
Net gain/(loss) on revaluations in the year
Market value at 30 November
7
Creditors: amounts falling due within one year
Accruals and deferred income
Grant commitments (note 4)
2025
£
638,933
(121,000)
61,517
579,450
2025
£
2,898
239,225
242,123
2024
£
636,430
(75,000)
77,503
638,933
2024
£
2,760
104,200
106,960

11

THE PARIVAR TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

8 Creditors: amounts falling due within more than one year

Grant commitments (note 4) 2024
£
49,882
49,882
2024
£
4,200
4,200

9 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

12

Audit Trail

Document Details

Title
The Parivar Trust Financial Statements for YE 30 Nov 2025
The Parivar Trust Financial Statements for YE 30 Nov 2025
File Name
Financial statements 2025.pdf
Document ID
c80b553dce0146db89d0532d58029687
Fingerprint
8bda296de2220c24f3ae800f5efd85d3
Status
Completed
Ld
Document History
Document Created Document Created by Burton Sweet (accounts@burton-sweet.co.uk)
Fingerprint: 95690a60c43344649e0f712fd75719fe
Feb 18 2026
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