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2025-07-31-accounts

COMPANY REGISTRATION NUMBER 03508973

CAREDUCATION TRUST LTD FINANCIAL STATEMENTS From 01 March 2024 to 31 July 2025

Charity Number 1071963

CAREDUCATION TRUST LTD

FINANCIAL STATEMENTS

FROM 01 MARCH 2024 TO 31 JULY 2025

CONTENTS PAGE
Trustees Annual Report 1
Independent examiner's report to the members 7
Statement of financial activities (incorporating the
income and expenditure account) 8
Balance sheet 9
Notes to the financial statements 10

CAREDUCATION TRUST LTD

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 JULY 2025

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Careducation Trust Ltd Charity registration number 1071963 Company registration number 03508973

Registered office 15 Albemarle Road East Barnet Herts. EN4 8EQ United Kingdom

THE TRUSTEES

The trustees who served the charity during the period were as follows:

Secretary

Mr L VVarsani Mr BSolanki Mr K Lakhani Mr N Shah Dilisha Shah Dilisha Shah

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 19 August 1998 and registered as a charity on 14 October 1998. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Trustees

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association one-third of the Trustees who are elected to serve must retire and can be re-elected at an Annual General Meeting.

Mr N Shah retires by rotation and, being eligible, offers himself for re-election.

The charity's work focuses upon children and young people. The Trustees seek to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body.

Trustee Induction and Training

All the trustees are already familiar with the practical work of the charity having been encouraged to visit the various children's centres which the Charity has helped establish.

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CAREDUCATION TRUST LTD

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 JULY 2025

Risk Management

The Trustees have conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

Organisational Structure

The Charity has a Management Committee of up to 4 members who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has members from a variety of professional backgrounds relevant to the work of the charity.

Related Parties

In so far as it is complimentary to the charity's objects, the charity is guided by both local and national policy. Local partnerships are established with various charities which run the various centres which this charity supports.

OBJECTIVES AND ACTIVITIES

The charity's objects and principal activities are to:

PUBLIC BENEFIT

The main objectives and activities for the year continued to focus upon the assistance with building projects for children's schools and provision of food, clothing and educational material for children's centres. The strategies employed to assist the charity to meet these objectives included working in partnership with other agencies to secure the widest range of services available that best matches the needs of its client population. The Charity continued in assisting over 6000 children and young persons throughout the world.

ACHIEVEMENTS AND PERFORMANCE

Counselling, Advice and Information

A Booklet summarising the Charity's work was produced in previous years and still being relevant, was distributed to various donors, potential donors and at various functions held by or on behalf of the charity.

Outreach

The outreach work of the charity provides support to children and young people who could not reach our school and disability centres. This work continued to expand in the year under review.

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CAREDUCATION TRUST LTD

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 JULY 2025

RESPONSIBILITIES OF THE TRUSTEES (continued)

We continue to work in close co-operation with Local charities in operating this outreach project.

Training Project

The training project continues to be focused on vocational training provided at the various schools funded by the charity.

FINANCIAL REVIEW

The year has seen a steady recovery following the challenges of the pandemic. CARE is gradually returning to full capacity in delivering its core mission: supporting disadvantaged young people across India and Africa. The continued generosity of our donors and supporters has enabled the charity not only to sustain its existing commitments but also to take on new projects where the need is greatest.

The charity is also focused on strengthening its corpus funds to ensure long-term resilience. Building these reserves is essential so that, in times of emergency, CARE can continue to safeguard the welfare of the children at our centres without interruption.

Funding Provided Since March 2024

During the year, CARE has provided financial support to the following organisations and projects:

  1. Auro Foundation, Tororo, Uganda – £9,935

  2. Saplin Trust Foundation, Mombasa, Kenya – £4,500

  3. Shri Navchetan Andhjan Mandal, Madhapur, India – £5,500

  4. BAPS Swaminarayan Vidyapith, India (Ashramshalas in tribal areas) – £24,700

  5. Relief Foundation, Chennai, India (nursery schooling in rural areas) – £8,000

Key Project Updates

Manali Residential School, Himalayas

CARE funded the construction of security fencing around the school campus, creating a safer environment for the children. This centre serves children from remote Himalayan regions, particularly Zanskar, who often trek for seven days across hazardous mountain terrain to reach the school, where they reside for ten months each year. The school now accommodates up to 350 children, and CARE ensures that no child is turned away.

Disability and Rehabilitation Centre, Madhapur (Kutch)

The centre continues its exceptional work with children with disabilities. Highlights from the year include:

02/08/2025 – School Sports Day:

350 disabled and non‑disabled students from Divyang Vidya Vihar and Divyang Kanyakunj participated enthusiastically.

10/08/2025 – State‑Level Para‑Olympic Tournament, Nadiad:

13 students represented the institution with confidence and pride.

27–29/09/2025 – National Junior Goalball Championship, Gwalior:

Students participated in this national event organised by the Indian Blind Sports Association. CARE continues to support the running costs of the centre, meeting any shortfall after local government grants. The satellite centre near Bachau also remains fully operational, providing physiotherapy and care for young children with disabilities.

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CAREDUCATION TRUST LTD

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 JULY 2025

RESPONSIBILITIES OF THE TRUSTEES (continued)

Bilimora Project, Gujarat

The girls’ hostel for children from deprived tribal families in the Dang region has been completed. Following renovation works at the secondary school and boys’ hostel in Ambheta (Surat district), CARE is now supporting the renovation of the girls’ hostel, kitchen, and dining hall at an estimated cost of £60,000. This school serves students from Standards 8 to 12 from the Dang and Ukai tribal areas. CARE also aims to support students pursuing higher education and to provide essential resources such as computers. For those not entering higher education, CARE is exploring vocational training opportunities to equip them with employable skills.

Ashramshala Development in Ukai, Gujarat

In partnership with BAPS Swaminarayan Mandir, Ukai, CARE has completed four ashramshalas, with work underway on a fifth.

A further six local schools lack adequate dining, kitchen, and assembly facilities. CARE has already funded multipurpose halls at five schools, providing safe spaces for meals, assemblies, examinations, and indoor activities. Heavy rains in Gujarat have caused some delays, but CARE has already contributed nearly £100,000 to this project and has received additional donations and pledges. The charity is also exploring further renovation needs across these schools.

East Africa Projects

CARE continues to expand its work in Kenya and Uganda:

Nairobi (Amara Trust): Supporting students pursuing higher education who are unable to afford tuition fees.

Mombasa (Sapling Trust): Sponsoring disabled children at the centre in Mombasa.

Uganda (Auro Foundation): Supporting the completion of the second phase of the vocational training centre in Tororo.

Project CARE – Student Volunteering

We are proud to report that Project CARE, now a registered charity, has launched volunteering programmes at the centres in Bhuj and Manali. Volunteers teach at the schools, and the programme is expected to expand to other CARE-supported projects, including those in Africa. Financial Outlook

The financial challenges remain significant, but CARE’s strong reputation and transparent approach continue to attract committed donors and supporters.

Future Commitments

CARE’s planned commitments for the coming year include:

  1. Completing the renovation of six additional ashramshalas in the tribal region of Ukai, Gujarat (multipurpose halls costing approximately £26,000 each).

  2. Renovating a secondary school in the tribal region—the only secondary school in that area—including classrooms, hostel facilities, and other essential infrastructure (estimated cost £100,000, already fully sponsored).

  3. Continuing support for the disability and rehabilitation centre at Madhapur.

  4. Continuing support for Sapling Trust in Mombasa.

  5. Continuing support for the school in Manali.

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CAREDUCATION TRUST LTD

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 JULY 2025

RESPONSIBILITIES OF THE TRUSTEES (continued) Reserves Policy

The Management Committee has examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 6 months to 9 months of the expenditure. The target is £120,000 in general funds. The reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The strategy is to continue to build reserves through planned operating surpluses.

The Charity's income for the year increased to £133294 (2024-£54478). The Charitable donations made in the year however increased to £84135 (2024 - £151591). The Trustees have agreed to build up reserves (corpus funds) which can be used to support any shortfalls in our several ongoing projects.

Principal Funding Sources

The principal funding sources for the charity are currently by way of private donors and other voluntary organisations.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term.

Surplus funds are maintained in Deposit accounts with commercial banks and long-term investments are not possible as the funds the charity collects are immediately required by the various organisations it supports.

Funds are also held in Indian banks in order to earn higher interest income and also to avoid large currency fluctuations.

Therefore, a build-up of corpus funds has not been possible.

Reserves Policy

The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. They have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. The reserves are needed to meet the working capital requirements of the charity and the Trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. In the short term the Trustees have also considered the extent to which existing activities and expenditure could be curtailed, should such circumstances arise.

PLANS FOR FUTURE PERIODS

The charity plans to continue the activities outlined above in the forthcoming year subject to satisfactory funding arrangements. Plans are also being developed to work on a number of schemes with local employers to place children who have been through our training projects on mentoring schemes which it is hoped will lead to long-term gainful employment.

The charity is currently looking at potential school building projects as well as extension of current projects with existing partners.

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CAREDUCATION TRUST LTD

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 JULY 2025

RESPONSIBILITIES OF THE TRUSTEES (continued)

RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also the directors of Careducation Trust Ltd for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT EXAMINER

Mr Rajesh Chechani of Sinclair McKinsley Ltd who continues to act as independent examiner for the ensuing year.

Registered office: 15 Albemarle Road East Barnet Herts. EN4 8EQ United Kingdom

Signed on behalf of the trustees B SOLANKI DIRECTOR

Date: 22/12/2025

.............................

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CAREDUCATION TRUST LTD

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF CAREDUCATION TRUST LTD

FROM 01 MARCH 2024 TO 31 JULY 2025

I report on the accounts for the year ended 31 July 2025 set out on pages eight to fourteen.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention:

Rajesh Chechani (Independent Examiner) Sinclair McKinsley Ltd Chartered Certified Accountants 211 Station Road, Harrow, HA1 2TP

~~………………….........................~~

The notes on pages 10 to 13 form part of these financial statements.

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CAREDUCATION TRUST LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FROM 01 MARCH 2024 TO 31 JULY 2025

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
Note £ £ £ £
INCOMING RESOURCES
Incoming resources from
generating funds:
Voluntary income 2 116166 0 116166 50382
Investment income 3 4444 0 4444 2264
Incoming resources from
charitable activities 4 12684 0 12684 1832
----------------------------- ----------------------------- ---------------------------------- _____
TOTAL INCOMING
RESOURCES 133294 0 133294 54478
----------------------------- ----------------------------- ---------------------------------- ----------------------------------
RESOURCES EXPENDED
Costs of generating funds:
Fundraising trading: cost
of goods sold and other
costs
5 (300) (0) (300) (300)
Charitable activities
6/7 (84135) (0)
(84135) (151591)
Governance costs 8 (942) (0) (942) (959)
---------------------------------- ----------------------------- ---------------------------------- _____
TOTAL RESOURCES
EXPENDED (85377) (0) (85377) (152850)
---------------------------------- ----------------------------- ---------------------------------- ----------------------------------
NET
(OUTGOING)/INCOMING
RESOURCES FOR THE
YEAR/NET
(EXPENDITURE)/INCOM
E FOR THE YEAR 9 47917 0 47917 (98372)
RECONCILIATION OF
FUNDS
Total funds brought forward 225266 5294 230560 328932
---------------------------------- ----------------------------- ----------------------------------
TOTAL FUNDS CARRIED
FORWARD 273183 5294 278477 230560
================================== ============================= ================================== ====================================

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 10 to 13 form part of these financial statements.

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CAREDUCATION TRUST LTD

BALANCE SHEET (continued)

31 JULY 2025

FIXED ASSETS
Tangible assets 11 0 0
CURRENT ASSETS
Debtors 12 0 2000
Cash at bank 279257 229340
---------------------------------- ----------------------------------
279257 231340
CREDITORS: Amounts falling due within one year 13 (780) (780)
---------------------------------- ----------------------------------
NET CURRENT ASSETS 278477 230560
---------------------------------- ----------------------------------
NET CURRENT 278477 230560
---------------------------------- ----------------------------------
FUNDS
Restricted income funds 14 5294 5294
Unrestricted income funds 15 273183 225266
---------------------------------- ----------------------------------
TOTAL FUNDS 278477 230560
================================== ==================================

The trustees are satisfied that the charity is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476(1) of the Act.

The trustees acknowledge their responsibilities for:

These financial statements were approved by the members of the committee on the 22[th] December 2025 and are signed on their behalf by:

N SHAH DIRECTOR

Company Registration Number: 03508973

The notes on pages 10 to 13 form part of these financial statements.

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CAREDUCATION TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005 (SORP 2005) and the Companies Act 2006.

Cash flow statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the charity is small.

Fixed assets

All fixed assets are recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment - 25% reducing balance

2. VOLUNTARY INCOME

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Donations
General Donation income 116166 0 116166 50382
----------------------------- ----------------------------- ----------------------------- -----------------------------
116166 0 116166 50382
============================= ============================= ============================= =============================

3. INVESTMENT INCOME

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2023
£ £ £ £
Bank Interest Receivable 4357 0 4357 2230
87 0 87 34
Other Interest Receivable ----------------------------- ----------------------------- ----------------------------- -----------------------------
4444 0 4444 2264
============================= ============================= ============================= =============================

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CAREDUCATION TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Unrestricted Total Funds Total Funds
Funds 2025 2024
£ £ £
Tax refunds 12684 12684 1832
============================= ============================= =============================

5. FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS

Unrestricted Total Funds Total Funds
Funds 2025 2024
£ £ £
Support costs 300 300 300
Exchange rate losses 0 0 0
______ ______ ______
300 300 300
============================== ============================= =============================

6. COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Donation payments 84135 0 84135 151591
================================== ============================= ================================== ==================================

7. COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Donations
General Donations 0 0 0 0
India - Bhuj & Madhapur 5500 0 5500 5000
India - Manali 0 0 0 35000
India – Bilimora 0 0 0 40000
India –Anandbava Seva - Jamnager 25000 0 25000 0
India – Chennai Foundation 0 0 0 8137
Kenya – Cerebral Palsy 0 0 0 0
Kenya –Make A Difference 6000 0 6000 0
Kenya – Sapling Trust Foundation 9000 0 9000 4,500
India – Swaminarayan Vidhya 24700 0 24700 58954
Uganda – Auro Foundation 13935 0 13935 0
----------------------------- ----------------------------- ----------------------------- -----------------------------
84135 0 84135 151591
============================= ============================= ============================= =============================

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CAREDUCATION TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

8. GOVERNANCE COSTS

Unrestricted Total Funds Total Funds
Funds 2025 2024
£ £ £
Accountancy fees 780 780 780
Bank charges 162 162 179
Other financial costs 0 0 0
------------------------ ------------------------ ______
942 942 959
======================== ======================== =====================

9. NET (OUTGOING)/INCOMING RESOURCES FOR THE YEAR

This is stated after charging:

This is stated after charging:
2025 2024
£ £
Depreciation/loss on disposal of fixed assets 0 0
=============== ===============

10. STAFF COSTS AND EMOLUMENTS

No salaries or wages have been paid to employees, including the members of the committee, during the year.

11. TANGIBLE FIXED ASSETS

Equipment
£
COST
At 1 March 2024 &
as at 31 July 2025 0
========================
DEPRECIATION
At 1 March 2024 &
as at 31 July 2025 0
========================
NET BOOK VALUE
At 31 July 2025 0
===============
At 28 February 2024 0
===============

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CAREDUCATION TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

12. DEBTORS
2025 2024
£ £
Other debtors 0 2000
======================== =============================
13. CREDITORS: Amounts falling due within one year
2025 2024
£ £
Accruals 780 780
================== ===============
14. RESTRICTED INCOME FUNDS
2025 2024
£ £
Balance at 1 Mar 2024 5294
0
Incoming resources 0
5294
Outgoing resources (0)
(0)
---------- ----------
Balance at 31 July 2025 £5294 £5294
====== ======
15. UNRESTRICTED INCOME FUNDS
2025 2024
£
£
Balance at Brought Forward 225266 328932
Incoming resources 133294 49184
Outgoing resources (85377) (152850)
---------- ----------
Balance Carried Forward 273183 225266
====== ======
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025 2024
£ £
Restricted Income Funds 5294 5294
Unrestricted Income Funds 273183 84135
---------------------------------- ----------------------------------
Total Funds 278477 230560
================================== ==================================

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