```
REGISTERED CHARITY NUMBER: 1069876
```
## **`REPORT OF THE TRUSTEES AND`**
## **`UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025`**
## **`FOR`**
## **`G.P.GANATRA CHARITABLE TRUST`**
```
Ashfords Partnership LLP
114 - 116 Goodmayes Road
Ilford
Essex
IG3 9UZ
```
```
G.P.GANATRA CHARITABLE TRUST
```
```
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
```
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**||`1`||
|**`Independent Examiner's Report`**||`2`||
|**`Statement of Financial Activities`**||`3`||
|**`Balance Sheet`**||`4`||
|**`Notes to the Financial Statements`**|`5`|`to`|`9`|
|**`Detailed Statement of Financial Activities`**||`10`||
```
G.P.GANATRA CHARITABLE TRUST
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE YEAR ENDED 31 MARCH 2025`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2025.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicable to
charitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
```
```
The Trustees submit their report together with the accounts for the year ended 31st March 2024.
```
```
The Trust was formed on 30th December 1997 and its principal objects are:
```
```
l. To provide relief for the poor, the handicapped, the disabled, the sick and the aged.
```
```
2. The advancement of education.
```
`3. The advancement of religion.`
`4. To provide relief for victims of disasters.`
```
The Trust was registered as a charity on 2nd June 1998 under the charity registration number 1069876.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
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Approved by order of the board of trustees on 17 July 2025 and signed on its behalf by:
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M G Ganatra - Trustee
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```
Page 1
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```
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
```
```
G.P.GANATRA CHARITABLE TRUST
```
## **`Independent examiner's report to the trustees of G.P.Ganatra Charitable Trust`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsofG.P.GanatraCharitableTrust(theTrust)forthe year
ended 31 March 2025.
```
## **`Responsibilities and basis of report`**
```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
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```
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
```
`1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattentionshould be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Ashok Mukundlal Shah FCCA
```
```
Ashfords Partnership LLP
114 - 116 Goodmayes Road
Ilford
Essex
IG3 9UZ
```
```
17 July 2025
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```
Page 2
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```
G.P.GANATRA CHARITABLE TRUST
```
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025`**
|`Notes`
**`INCOME AND ENDOWMENTS FROM`**
`Investment income`
`2`
**`EXPENDITURE ON`**
`Raising funds`
`3`
**`Charitable activities`**
`Donations`
**`Total`**
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|`31.3.25`
`Unrestricted`
`funds`
`£`
`66,219`
`1,448`
`5,292`
`6,740`
`59,479`
`1,010,031`
`1,069,510`|`31.3.24`
`Total`
`funds`
`£`
`1,974`
`-`
`4,761`
`4,761`
`(2,787)`
`1,012,818`
`1,010,031`|
|---|---|---|
```
The notes form part of these financial statements
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```
Page 3
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```
G.P.GANATRA CHARITABLE TRUST
```
## **`BALANCE SHEET`**
## **`31 MARCH 2025`**
|`Notes`
**`FIXED ASSETS`**
`Investments`
`7`
**`CURRENT ASSETS`**
`Investments`
`8`
`Cash at bank`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`9`
`Unrestricted funds`
**`TOTAL FUNDS`**|`31.3.25`
`Unrestricted`
`funds`
`£`
`318,333`
`50,000`
`701,177`
`751,177`
`751,177`
`1,069,510`
`1,069,510`
`1,069,510`
`1,069,510`|`31.3.24`
`Total`
`funds`
`£`
`315,000`
`46,813`
`648,218`|
|---|---|---|
|||`695,031`|
|||`695,031`|
|||`1,010,031`|
|||`1,010,031`|
|||`1,010,031`|
|||`1,010,031`|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon17July2025andwere signed
on its behalf by:
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```
M G Ganatra - Trustee
```
```
The notes form part of these financial statements
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```
Page 4
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G.P.GANATRA CHARITABLE TRUST
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```
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financialstatementshavebeenpreparedunderthehistoricalcostconvention,withtheexceptionof investments
which are included at market value.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthe charity
tothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandthe amount
oftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeen classified
underheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto particular
headings they have been allocated to activities on a basis consistent with the use of resources.
```
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
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```
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
```
## **`2. INVESTMENT INCOME`**
|**`INVESTMENT INCOME`**|||
|---|---|---|
||`31.3.25`|`31.3.24`|
||`£`|`£`|
|`Dividend`|`-`|`1`|
|`Deposit account interest`|`66,219`|`1,973`|
||`66,219`|`1,974`|
```
continued...
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```
Page 5
```
```
G.P.GANATRA CHARITABLE TRUST
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`**
## **`3. RAISING FUNDS`**
## **`Investment management costs`**
## **`4.`**
|**`Investment management costs`**|||
|---|---|---|
||`31.3.25`|`31.3.24`|
||`£`|`£`|
|`Support costs`|`1,448`|`-`|
|**`SUPPORT COSTS`**|||
|||`Information`|
|||`technology`|
|||`£`|
|`Investment management costs`||`1,448`|
## **`5. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norfortheyear ended
31 March 2024.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
```
## **`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
|**`INCOME AND ENDOWMENTS FROM`**
`Investment income`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Donations`
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted`
`funds`
`£`
`1,974`|
|---|---|
||`4,761`|
||`(2,787)`
`1,012,818`|
||`1,010,031`|
```
continued...
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```
Page 6
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G.P.GANATRA CHARITABLE TRUST
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`**
## **`7. FIXED ASSET INVESTMENTS`**
|**`MARKET VALUE`**
`At 1 April 2024`
`Additions`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`
`There were no investment assets outside the UK.`
**`CURRENT ASSET INVESTMENTS`**
`Loan to LCSL`
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.4.24`
`£`
`1,010,031`
`1,010,031`
`Incoming`
`resources`
`£`
`66,219`
`66,219`||`31.3.25`
`£`
`50,000`
`Net`
`movement`
`in funds`
`£`
`59,479`
`59,479`
`Resources`
`expended`
`£`
`(6,740)`
`(6,740)`||`Listed`
`investments`
`£`
`315,000`
`3,333`
`318,333`
`318,333`
`315,000`
`31.3.24`
`£`
`46,813`
`At`
`31.3.25`
`£`
`1,069,510`
`1,069,510`
`Movement`
`in funds`
`£`
`59,479`
`59,479`|
|---|---|---|---|---|---|
|||||||
## **`8. CURRENT ASSET INVESTMENTS`**
## **`9.`**
```
continued...
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```
Page 7
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G.P.GANATRA CHARITABLE TRUST
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued`**
## **`FOR THE YEAR ENDED 31 MARCH 2025`**
## **`9. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.4.23`
`£`
`1,012,818`
`1,012,818`|`Net`
`movement`
`in funds`
`£`
`(2,787)`
`(2,787)`|`At`
`31.3.24`
`£`
`1,010,031`|
|---|---|---|---|
||||`1,010,031`|
```
Comparative net movement in funds, included in the above are as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`1,974`|`(4,761)`|`(2,787)`|
|**`TOTAL FUNDS`**|`1,974`|`(4,761)`|`(2,787)`|
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.4.23`
`£`
`1,012,818`
`1,012,818`|`Net`
`movement`
`in funds`
`£`
`56,692`
`56,692`|`At`
`31.3.25`
`£`
`1,069,510`|
|---|---|---|---|
||||`1,069,510`|
```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheaboveare as
follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`68,193`|`(11,501)`|`56,692`|
|**`TOTAL FUNDS`**|`68,193`|`(11,501)`|`56,692`|
```
continued...
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```
Page 8
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```
G.P.GANATRA CHARITABLE TRUST
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
```
## **`10. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 March 2025.
```
```
Page 9
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```
G.P.GANATRA CHARITABLE TRUST
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`**
## **`FOR THE YEAR ENDED 31 MARCH 2025`**
||`31.3.25`|`31.3.24`|
|---|---|---|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Investment income`**|||
|`Dividend`|`-`|`1`|
|`Deposit account interest`|`66,219`|`1,973`|
||`66,219`|`1,974`|
|**`Total incoming resources`**|`66,219`|`1,974`|
|**`EXPENDITURE`**|||
|**`Charitable activities`**|||
|`Various Donations`|`3,840`|`2,057`|
|`FHA Donation`|`300`|`200`|
|`Raghuvanshi Association`|`452`|`1,452`|
|`Akshaya Patra Foundation`|`350`|`151`|
|`St Christopher`|`350`|`201`|
|`Hanumanji Mandir Paduka`|`-`|`700`|
||`5,292`|`4,761`|
|**`Support costs`**|||
|**`Information technology`**|||
|`Professional fees relating to financial advice`|`1,448`|`-`|
|`Total resources expended`|`6,740`|`4,761`|
|**`Net income/(expenditure)`**|`59,479`|`(2,787)`|
```
This page does not form part of the statutory financial statements
```
```
Page 10
```