Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Bh3 V31IT3nd i Edu_ii t ane Hea ti TrLS-. CHARITY COMMISSION FOR ENGLAND AND WALES Annual accounts for the To eriod 31$1 March 2023 1st April 2022 Section A Statement of financial activities Restricted income funds Recommended categories by activity Unrestricted funds Endowment funds Prior year funds Total fund5 Incoming resources (Note 31 Income and endowments from.. Donations arbd18gacies F01 F02 F03 F04 F05 Sol 132.818 6.987 132,818 6.987 203,623 $02 S03 0th8r trading aciivilie8 Inveslmenls Separ81e m8ieri81118m ol Incom8 Olh8r- Bank Ini8re61 Recdved S05 S06 135 135 135 139,940 Total Resources expended (Note 61 EX￿n￿lture on: Rai$lry lund6 S07 139,805 203,623 5.426 159.750 5,426 159,750 120 154,358 Separ8le material Item ol expon88 Oih8r- Audll 1888 S10 S11 135 135 45 165.221 180 165,356 180 154,658 Total 912 Net Incomellexpendlture> before Investment galnsl{losses) S13 25,416 25,416 48,965 N81 gainslllossesl on Inveslmonls S14 Net Incomellexpendlture} Extraordinary Stems Transfers between funds Other rocogni$frd gainsl{losses): S15 25.416 25,416 48,965 S16 S17 Gain$ and 108808 OD revaluallon offixed 8888t8 lor Ihe chaiSV8 w u88 S18 (Jher g8lnslllossesl S19 Net movement in funds S20 25.416 25,416 48,965 Reconciliation of funds.. Total funds tiroughl forward S21 114,212 88,796 114,212 88,796 65,247 114,212 Total funds carried ft)Thvard S22 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section B Balance sheet Re$trl¢t¢d income funds Unrestricted funds Endowrnent Total this funds year Total last year Fixed assets Intangible assets Tanglble a$$et$ HerStage assets Investments F01 F02 F03 F04 F05 {Note 151 {Note 141 {Note 161 {Note 17) Total fixed assets Current assets Sto¢ks {Noto 181 Debtors {Note 191 Investments (Note 17.4} Cash at bank and In hand (Note 241 Total current assets 200 200 135 135 88.641 88,841 88,776 88,976 114,392 114.392 Blo Creditors: amounts falllng due wlthln one year {Note 20) 811 135 45 180 180 Net current assets/(Ilabllltles) B12 88.796 88,796 114,212 Total assets less current Ilabllltles B13 114.212 Creditors". arnounts falllng due after one year (Note 20) Provlslons for Ilabllltles B14 B15 Total net assets or Ilabilltles Funds of the Charity Endowment funds (Note 271 Restricted income funds INote 271 Unrestricted funds Revaluation reserve B16 88.796 88,796 114,212 B17 B18 88.796 88,796 114,212 B19 B20 Total ftinds B21 88,796 88,796 114,212 Signed by one or two trustees on behaff of all Ihe trLJStees Dale of approval 25108 12023 Signature Print Name AJAY GUDKA 2510812023 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Note 1 Basls ￿ ￿￿paratIon Thls $8¢tlon should bo completedby4ll¢h&ribes. 1.1 Basis of aGGount1119 Thes• attounis havtr pr8par8d undar Iha histori¢41 Cost convènith %vith items recegni88d at cost c* transaction value unless otherwise staled in the rdevant nowslto Ihese accounts. The accounts have been prepared In accordance with.. the Slalement of R8commended Pract￿0." Ar￿Untr￿ ￿ ReFxMting by Charibes preparing their a¢￿u￿1$ in atttydance the Finwtyal Repfy•rMJ Standar applicable in the UK and RepU￿1C of Ireland IFRS 1021 Issu￿ M 16 July 2014 and ￿ryth. and vAIh' the Financk?l Rtwling siaNJ*d ap￿1¢ab￿ In th& Unitéd Kifvjd(￿ aThl Rep￿11￿ of Ireland IFRS 1021 and with Ihe Charities Act 2011. The ch8ri1y ccostslules a public b8n8frt entity as ¢J8fined by FRS 102.. -TKk a6 appropiiats 1.2 Golng con￿rn If Ihro artr m8ierlal tsncért¥lntl08 •V•nt8 or¢ondlllon$ thatca$i 8ltyftlll¢¥n( dotsbi ¢)ft th• ¢h8rlly'8 abiilty 10 ¢onlint￿ as e golny ¢one•mt pl•&s•pmwlde lh• lollo*lntydot•lls w8t4fv"Noi &ppllcabl6-, If 8ppropr14t6.' An explanation as lo those lactors that upwrt the wndv$lon Ihol the charity 1$ o golng concem.. In kyepaty the fiThandal 8tat6menb. Ihe trusl80s have tsken into owwnl all Inftymal￿ Ih41 cwld reaswably b• gxp•¢t•d 10 bo available logelher their contsnued support. The r*arity is d8Fwd8ntM ¢Jwa¢ions rew¥ed from Il* gwer81 putAic aNI also fv(xn varv)us rtyular donots. Rai$ir¥J funds rtmain$ challengin the Injslees Ihai Ihe thanty has a very repUtat￿n and ￿nilnUts 10 obtain règular $upwt *) fU￿￿11￿j thdr obj8cliv6 and also In ¢y9￿l￿g to raw fL4nds A¢ Ihe Ilme of¥pprwrrtJ financtal $1810ff￿n1S. the 1rust￿S h8VO rea$crt)ab￿ expedaiion Ihai the c**ty has adequ*e r&sOur￿6 to ¢￿hn￿e In operaliw* exislenco l(* Ihe lore50e*)lo fulure meet its expensés and Iiabilil*S as they fall due. Th? tyu*ees the￿Ic￿e continue ¢0 adopt the wtvJ concem W8 ol accountin9 in prepwing the financial slatement5 on ihe ba*$ thai Ihern a￿ rn m818ri81 urKertaintras rdaied to events afyj txxK4rtky￿. that may wl d¢)ulXM aNity of the thonty io co)Inue as a eonc8m. Disclosure of any uncèrtaintièts thai makè Iht golng concem B5surnpllon doubiful.. NIA Where accounis are nol prepared on ¥ gtyng concern basis, pleast disclostr thi$ fact together with the basis on which the Irusiees preparèd the accounts and Ihtr reason thy the charity is not regar(leil as a gtyTrJ concern. NIA 1.3 Change of accounting policy The accounts present a true and fairwew the aEuJunting wAicie5 adolthl are IIK)se Jnilion, which 15 Ihe expected proceeds from sale less the expected costs of sale. and recognised In 'lncome from other trading aclivili8s' with the ￿rreSpOnding s(￿k recognis&l in the balance sheet. On rts Sale the value ol sto¢* is charged again51'1ncorne from other trading aclivits"e$' and the prcKeeds fr￿ are also reCfjgn￿ed as'lno)rne from other trading activib'es.. Yes Nla Yes No Nla Yes Nla Goods donated for on-going use by Ihe tharity are recognised as tangible fixed assets and included in the SOFA a5 incotning ￿SourCeS when receivable. Yes No Nla Grfts in kind for use by the charity are induded in the SOFA as ints)me from donations when rerAiYabl8. Donatsd servlces and Donated seNces and farilities are induded in the SOFA when received at the value of the gift to the charty prov¥Jed the value of the grfl can be rnea5uied reliably. Yes Nla Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Donated serwces and fatslilies that are consurned immediately a￿ recogni5ed as income with an equivalent am￿nI recognised as an expense under the appropriaie heading in the SOFA. Yes Nla Yes No Nla Support Costs The tharity has incurred 8xpenditur8 on sUp￿t rnsts. Y85 No Nla Volunteer help The value of any vdunlary help T￿l¥ell 1$ not Ind￿ed in the acwunts bui 1$ described in the tru5tee5' annual rewrt. es No Nla Incom6 from interest, royzltios and dbvidend5 This is included in the arLounts wh8n [W￿lpt is probabl8 and Ihe amount receivable G8n be MeaSu￿d reliably. Income from membershlp Membership subsu1ptlc￿ received in the nature ol a o4ft are reccgnised in Donath"ons subscrlptlons and Legaoes. es No Nla Membership subscyiplions which gives a member the right lo buy servkxs or olher benefits are recognised as incorne e8med frorn th8 rmision of gr￿dS and 8eMc88 as Income trom chaniable actiwlies. es No Nla Yes No Settleman¢ of In$uran clalms Insurance claims arè only included in thè SOFA bvhen Ihe general Income recogn+ts"on criteria are met15.10 to 5.12 FRS102 SORPI and are induded as an item of other incom8 In tha SOFA. Nla Yes Investment gaSn$ and 105ses rhSs Indudes any reallsed or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluin9 investrnents lo market value at the end of the year. Nla 2.3 EXPENDITURE AND LIABILITIES Llablllty r•etsgnltlon Liabilities are recognised Whe￿ il i¥ likely than nol ihat Ih?re is a legal or constructive obligaiion eommilbng the charity lo pay out reswrces and the amount ol the obli9atK)n can b8 rneasured wth ￿8$onable ¢erta¢nty. Support costs have b￿n albcaied t*tween gov8manc• eosts and othar support. Governance costs comprise all costs Inv¢Yving public aC￿)un￿bIlIty of the ¢h8rty 8nd its cornplianca with rtgul8tion and 9ood pra￿1¢￿. Support costs includè central funclK)ns and have been al￿ated lo ￿￿Vity cost categories on a basis consisleThl with Ihe use of resources. eg allocating property costs by flcM)r ar08s, or per c8pila, sialf eosts by th& timè speni and othèr eosts by their usage. Yes No Nla Govèrnane• and •upport eosts es Yes Nla es Nla Grant8 wlth p•rformane• eondltlon8 Where the ¢harty gNes a grant wAlh Conditic￿$ for its payTrent being a specffic level ol servic8 or output to be provKJ8d. such grant5 are only r8cogni58d in ihe SOFA once the recipient of the grant has K*ovided the spe¢thed semce u output. Grants payable wlthoul performance condltlon5 Where there ar8 no rmJilK)ns attathing to the grant that enatAes Ihe dorK)r tharity to alistically avoKI Ihe cc¥nmthent. a liobilty forthe full fundiThJ obligats.on must be recognised. Yes No Nla Redundancy cost The charity made ￿ redundancy p8yThnts during Ihe repub'ThJ ￿riod. Yes Nla Deferred Income No material item ol deter￿ in(x)me has been included in Ihe a(o)unts. Yès Nla Yes Nla Credltors The charity has cr8ditor8 which we m88sured al setuement amounts 18S8 any trade discounts A liability is Fneasu￿d on recognttK)n at its historical c05t and Ihen subsequently measured at the best ests.male of the amount required to setue the obligat￿n at the reporting date The tharity accounts for basic finanoal inslnjments on inilial recognibon as per ragraph 11.7 FRS102 SORP. Subsequent tneasurernent is as per paragraphs 11.17 to 11.19, FRS102 SORP. Provl$lon$ for Ilabllllles Yes Nla Ba$lc financlal Instruments Yes No Nla Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F 2.4 ASSETS Tzngib18 fixed assets for These are capitalised rfthey can be used for tnore than one year. aw¥J cost at least use by charity Yes No Nla They are valued at cost. The depreciation rates and methcxls used are disdosed in note 9.2. The d)arily has Inlan9ible fixed assets. Ihat is. nOr￿mOnetsry assets that do not have physical substanc8 but ar8 hl8ntifiab18 and are controlled by th8 charity through cuSt￿lY or legal rights. The an￿rt1$atth rates and melhcxls used are disdosed in note 9.5 Intangible fixed as58ts Yes Nla es Nla They are valued at cost. Heritage assets The charity has heritage assets, that is. non-rrK)netsry assets with historic. artistic, scientific, te¢hnologi¢al. geophysical ￿ environmentsl qualities that are and rnaintsined principally for their contrityjtion to kno￿ge and culture. The depreuation rates and methods used as disdosed In note 9.6.1.4. Ytrs No Nla Yes No Nla They arè v8luèd èt cost. Inv•8tments Fixed asset inv8$tm8nts in quoted shares, traded bonds end similar inve$tm8ntsar8 value(l at Inibally at cosl and subsequèntly at fair value Ilheir martel value) at Ihe year end. The samg treatment is appli9d to unlisted investments Un￿$$ f8ir value cannot b8 measure(J reliably in which case it is Measur￿ at cost l•ss impaim)ant. Yes Nla Investments held for resale or pendiryJ their salg and cash and ￿$h equivalents with malurily date ol less Ihan 1 ￿ar are trèaied as ¢)Jrrenl assèt investmenis Yes No Nla stocks and work In progro8S st￿ks h81d for sa18 as part ol n¢)n-tharl1ab￿ trade arè mèasurèd at tha ltswer or co$1 or nat realisable value. Yes No Nla Goods or serviG8s provbjed as part of a chantsNe ac*vty a￿ measured at net reallsabb value based on the service potential provided by Ite￿ ol stry*. es Nla Work in progress 15 valued al c¥)sl less any f0reseeats￿ bss th81 is likety lo 0￿￿r on the contr8CI. Yes No Nla Debtors lincluding trade debtors and loans receivable) a￿ measured on initial recognition al Selllemont amount after any Iradts diseounts L¥ amount advanced by thè eh8rity. Subsoquontly, they are rneasu￿ al Ihe cash ￿ other C￿S￿ler8t￿jn expected to be re¢eNed. The tharily has has in￿lmentS which il hdds for resale or pendiro their $8le and ¢8$h and cash equivalenis with a maiurity date less than one ￿ar. These indude cash on deposit and cash equivalents wth a maturity date of less than one year held for investmenl purposes rather than to meet Short terrn cash commilments as they fall due. Yes Nla D8btor8 Currènt a•s•t Inv•stments Yes No Nla Yès Nla They are valued at fair valve except ￿re they qualfy as basic finanoal instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE NIA Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Not• 3 Analysls of Incom fvnth ToLilfrJnds Prhxwi Ana 81¥ Donalions and18ga¢fj88'. Oorbalion5 and 123.846 8.972 123.846 8.972 182.865 20.758 Le Acies General grants provKled by govemfflenllolher charitie5 Membership subs¢nptions and spon8orshSr6 hi¢h are In substsn¢e donalK)ns Oonated gt¥Jds. fa¢ililvds services Other Total 132.818 132.818 203.623 Charftable Sur S8 m- ￿￿￿tal E￿ThI 6.987 6.987 Other To*•1 6.987 6.987 Othortradlng Other Totsl In¢omo from Invo•tmonti: 135 Ojvid8nd income RenLg1 and leasl Other Income Tothl 135 135 S•yrate mat•rl•l It•m of In¢om•'. Total l)thor.' Conversion ol endjwmenl funds inlo Inccfflè Gain on disposal of 8 iangiblt fixed assd ha for char￿Y'S own uso Gain on d15wsal of o programme rdaie¢ inve51meTrl Royaiiits from th8 èxplLMaticn ol inidie¢bJ81 prop6rty nghls Qlher TOTAL INcoMe 139.805 139.940 203.623 Oth&r inforrnatiL￿'. All Inromo In the prtor y•arwJs exuptfor. Ipl¢J provlde descrfptlon and am¢￿TrI$l whe￿ any end0¥￿*￿11Und Is ￿n￿rted Into In¢ome In ihe rèporting p￿￿&d, plè*sè giyèthè rta*L*for lh• eonvunt and any pripry•4r amounts) Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Icontl Note 4 Analysis of receipts of government grants This year Last year Description Govarnment grant 1 Government grant 2 Government grant 3 Other Total PleJs$ provlde detalls of any unfuifillod conditions and other contingencies attaching to grants that have been recognised in income. Please glve detalls of other fomis of government asslstonce Irom whl¢h the ¢harlty has dlreclly beneflted. Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Icontl Note 5 Donated goods. facilities and services This year Last ygar Seconded staff Use of property Other Pléasè providè details of the a¢countlng poll¢y for the re¢ognltlon and valuation of donated goods, facilitias and servic8S. Please provlde detalls of any unfulfilled conditions and other ¢ontingon¢lo$ attachlng lo re$¢ur¢es from donated goods and $•rvl¢es not recognised in income. Ploa8è glvo detalls of othor lomis of other donated goods and servlc•s not r8cognls8d in tho accounls, eg Contrlbullon of unpald volunteers. Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont) Note 6 Analysis of expenditure Restricted Unr•strlct•d Incom• fund$ funds Endowm•nt funds Total funds Prior yg8r Anal sls Incurred seeking donalions Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Expenditure on raising funds: Staging fundraising events 5,230 5,230 Fudraising agents Operating charity shops Operating a trading company undertaking non-charitable trading activit Advertising, marketing, direct mail and ublicit Start up costs incurred in generating new source of future income Database development costs Other trading activities Investment management ¢osts'. Portfolio mana ement costs Cost of obtaining investment advice 118 118 18 Investment administration costs Inlellectual property licencing costs Rent collection, property repairs and maintenance charges Bank Charges 78 78 102 Total expenditure on raising funds 5,426 5,426 120 Expenditure on charitable activities Grants made in accordance with charity's objectives 159.750 159.750 154.358 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Total expenditure on charilable activities 159,750 159,750 154,358 Separate materlal item of expense Total Other Govemance costs - Audit fees 135 45 180 180 Totsl other expenditure 135 45 180 180 TOTAL EXPENDITURE 135 165,221 165,356 154,658 Other InfomiatS0n: Analysls of expendlture on charltable actlvltles Grant funding of a¢tlvltles Actlvlty or programme Support Costs Actlvltles und•rtaken dlrectly Total thls year Total prloryear Activity 1 Aclivil 2 Other Total Prlor year expenditure on charftable a¢tlvltles can be analysed as follows: Wlthln the expendlture Items above the following items are material- (please disclosè the nature, amount and any prior ygar amounts) Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (contl Note 7 Extraordinary items Please explain the nature of each extraordinary Item o¢¢umng in the period. This year Last year Description Extraordlnary Item 1 Extraordinary item 2 Extraordinary item 3 Extraordlnary Itèrn 4 Total extrordlnary Items Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Note 8 Funds received as agent 8. 1 Please complete thi5 note if the charity has agreed to administer the fvnds of another entity a5 Its agent. Note.- If a charlty Is actlng as an agant, It should not reco9nlsè thè Income In th• Statem￿¢ of Flnanclal Actlvltlas or tho Balancg Sh901. Amount received Amount paid out Balance held at period end D8scrlptlonlname of party R8latsd party ly orNo Thls y•ar Last yèar Thls year Last y•ar Thls yèar Last yèar Total 8.2 Where 8 ¢on$ortla or $imll8r 8rrang8ment exlsts whereby 2 or more charltles co-operate to aehleve economles In the purchase ofgoods or serwiGes. please discose details olany balances outstanding between any participatlng members. D•$¢rlpUonlnam• of party Balance held at perlod end This year Last yèar Total Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Note 9 Support Costs Please Complete thls note If the ¢harlty has anatysed Its expenses uslng a¢tlvlty ¢ategorl•s and has support costs. Basis of allo¢atlon Describe method) Ralslng funds A¢tlvlty 1 Actlvlty 2 Actlvlty 3 Grand total Support cost exam les Governance Other Total Please provlde detalls off the a¢¢ountlng poll¢y adopted for the apportlonment of ¢osts between actlvltles and any estlmatlon technlques used to Calculate their apportionment. Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Note 10 Details of certain items of expenditure 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory extemal scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter .0. in the appmpriate box(es). This year Last year Independent examiner's fees 180 180 Assurance services other than audit or independenl examination Tax advlsory fees Other fees {for example: financial advice, consultancy. accountancy services) paid to the Independont examSner Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Ntsts11 Pald *mpl¢y¢*s 11.1 St4ltCosts Th￿￿ Stselal eostÈ costs 1d•flNdCon￿b￿11Qn Sch￿￿1 Oth•r•w•loy••bM•fft• charhy whoi• contracls W•￿th and •r• pakl by a p Yrw'th f￿h0￿￿rovIdeé. NO4mployp￿ I•¥G￿l￿4￿P￿￿ p•n*loneo•tsl lorth*r•porttr4 p•rlodotn*it•than E•DMO B4nd £80,OOtsto £69,999 tTQ.OOOtts É79,Y#> EJQ.QODt¢ £69.99 e80.QOO tg ￿￿,99? £100.000 tD £109.9I9 Nunthiof p￿*• P￿41 th•iot•lithoutti p•W t4 k•y M4ll4gThThtwr%onn•l Ilncluth trdr••rvk•stOih• ¢h•i 11.2 Av•rni• h••d ¢￿t￿l￿¢h• Th•wrtBolth• In whlch th• ••iwoYk Th4y Pk4s••Apthlnth• natur•olth• payffvdnt P￿￿#• Blat• th•l•q41 iuthorftyormsan PW*¢ ¢llh• P•yth•rt¢ loiv4lu4 of anYw￿¥•r 014 rf9htto 11.4R•dund￿cYWY￿•rnS TotalAmo￿nitstpa￿￿t Th?Nlur¢ ¢rtr¢ wyffj¢ntl¢Sth.A*Sèt Th••xt•nt olr•dunth¢yfundkng •tlh• b*lOn¢p*Trwtdotr P￿$￿ &latsth&a¢thiuntsng pdl¢yfr any Mdundancyort•rmln4tknn Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont) Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. 12.1 Please complete this note if a defined contribution pension scheme is operated. Amount of contributions recognised in the SOFA as an expense Please explaln the basls for allocatlng the liability and expense of defined contribution pension scheme between activities and between restricl8d and unrestricted funds. 12.2 Please complete thls sectlon where the chartty partlclpates In a deflned beneflt penslon plan but Is unable to ascertaln Its share of the underlylng assets and Ilabllltles. Please conflrm that altough thè scheme is accounted for as a defined ¢ontribution plan, It Is a defined benefit plan. Please provlde such Informatlon as Is avallable about the plan's surplus or deflclt and the Impllcatlons, If any, for the reportlng charlty 12.3 Please complete thls sectlon where the charity partlclpates In a multl-employer deflned beneflt penslon plan that Is accounted for as a defined contrlbutlon plan. Descrlbe the extent to whlch the charlty can be liable to the plan for other entitles. obllgatlons under the temis and conditions of Ihe mulliryemployer plan Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Icontl Note13 Grantmaking Pl8ase complete thls note If the charlty made any grants or donatlons whlch In aggr8gat• forni a materlal part of tho charitable activities undertaken. 13.1 Analysis of grants paid (included in cost of charitablg activities) Grants to institutions Grants to individuals Analysis Activity or project 1 Support costs Total Aclivi or roec12 Activi or ro ect3 or ro ect4 Total Pl8aso •nt•r"Nll" If th• charlty does not Id•ntlfy andlor allocate support costs. 13.2 Grants made to In$tltutlon$ My charlty ha$ m•d• grants to partleular Instllullons thatarn materlal In the contexl of Its grantmaklng. Detalls olihe Instltutlon supported, purpose of the grant and tolalpald to each Instltutlon Is av&ll•bl• on the ¢harlty'$ web slte. Plèas• provld• detalls of charlty's URL. Provlde detalls below No Nam•$ of In$titLrtlon Purpo•• Total amount of grants pald £ 139,750 Bhagvatinandji Education Trust School 188s and boarding lor children who cannot afford to pay, specific building projects related to the school and prayer halls Health Aid Trust For local hospital and for old people's home for care of the Eldedy 20.000 Total grant$ to in$tifvtion$ in reptsrting pwiod Other unanalysed grants 1 S9,750 TOTAL GRANTS PAID 159.750 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Nots 14 Tan4lbl¢ fix¢d assets P1¢•5prOfflpl*tsltslS rtOtsMUJg¢barttyh•S ￿￿￿￿&1*1￿￿•s$ots 14.1 Costor¥aluatton FrBoWdland Othqrknnd& Tc4 IVJw$4nd A￿111￿* T1￿$**￿6. AlqfjdoftheyB 14.2 DEPrKla￿0n ind ImpDlrmini• .8151$ SLorRB SL¢YFE SLryRB 8LrARB SLryPB rsL)ty Al beginnlnpollhg DFprgc4ti Iwlim•nl 14,) N•t bookv•iu• Nei bMkv¥iu¢ •1 the nin901￿? yg0 Nei bMkvOlue Al the ond ol ye&r 14,4 ImwlMI•fji Pl••4•wo¥ld•i dwrjlpiion oft1￿•¥•￿￿ •nd ctroumsLincH Ihtktdfoth•Y•Gogftthor 14.5 R•Y•lu&lon Miftictounth•poNcyofm•Ju•rfonJA pkn• th•n•M•oflffd•P•nd￿ly•I&w, I1•P￿￿¥& 14.6 Oth•rdl¥do4u (I) PI••s•si•E• th•￿￿￿￿tarbO￿lllD casfs. any, c•pltJlts•dln th•¢oftslru¢llon olmnglb ljl) wthh ' Th8 ?ransfirs"mwlsformDw8mwJts b8hv8wfix•dass•tcafW Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F NotB 15 1nlang1b￿a550I5 D15W5als Tr&n5fqrs' SLorAe gLorRB DI4)0￿1* NAI Inniwts11h* NHI Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (conti Note 18 Stocks Please ¢omplete this not• ITf the ¢harity holds any sto¢k items 18.1 Please state the carrylng amount of stock and work In progress analysed between activities. Stock Donated goods Work in For distribution For resale For distribution For resale progr•ss Charltable actlvltles: Opening Added in period Exponsed In perlod Impalred Closlng Other tradlng actlvltles: Openlng Added In perlod Expgn$ed In perlod Impalred Closlng Other.. Openlng Added In pgrlod Expgnsed In porlod Impalred Closing Total this year Total previous year 18.2 Please specify the carrying amount of any stocks pledged as security for liabilitles Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts {cont) Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysls of debtors Thls year Last year Trade debtors Prepayments and accrued income Other debtors 200 200 Total Please complete 19.2 where a materlal debtor Is recoverable more than a year after the reportlng date. 19.2 Analysls of debtors recoverable In more than 1 year (Included In debtors above) Thls year Last yéar Tradè debtors Prepayments and accrued Income Other debtors Total Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont} Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysls of cr8dltors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or P8rformance-related grants Accruals and deferred Income Taxatlon and soclal securlty Other credltors . Audll fees 180 180 Totsl 20.2 Deferred Income Please complete thls note If the charlty has deferred Income. Please explaln the reasons why Income Is deferred. Movement In deferred Income account Thls year Last year Balance at the start of the reportlng perlod Amounts added in current period Arnounts released to income from previous periods Balance at the end of the reporting period Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts {cont) Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expenditure any pmvisions. A provision is made when the charity has a liability of uncertain timing or amount. 21.1 Please provide: a brief description of any obligations on the balance sheet and the expected amount and tlmlng of resulting payments. an indication of Ihe uncertainties about the amount or tSmlng of those outflows; and the amount of any expected reimbursement, stating the amount of any asset that has been recognlsed for that expected reimbursement. N/A NIA N/A 21.2 Movements In recognlsed provlslons and fundlng commltment durlng the perlod Thls year Last year Balance at the start of the reportlng perlod Amounts added in current period Amounts charged against the provlslon In the curront perlod Unused amounts reversed during the perlod Balance at the ond of the roportlng perlod 21.3 For any fundlng commltment Ihat 1$ nol recognlsed as a Ilablllty or provlslon, provlde detalls of commitmenl made, the tlme frame of that commitment, any perfomiance-related conditions and details of how the commilment wlll be funded {wilh contracts for capital expenditure separately Identlfled). NIA 21.4 Where unreslricted funds have been designated to a fund commitment, please disclose the nature of any amounts deslgnated and the Ilkely tlmlng of that expenditure. NIA Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Icont) Note 22 Other disclosures for debtors, creditors and other basic financial instrument5 22.1 Please provlde Infomiatlon about the slgnificance of financial instruments leg. debtors. creditors. investments etc) to the charity's financial position or perfomiance. for example. the terms and conditions of loans or the use of hedging to manage financial risk. N/A 22.2 If tho charity has provided financial assets as a form of socurity, the carrying amount of the financial assets pledged as security and the tenns and conitions related to its pledge should be given here. Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont} Note 23 Contingent liabilities and contingent assets 23.1 Contingent liabilities Where the charity has contingent liabililities. please complete the following section unless the possibility of their existence is remote. Descrlptlon of Item Includlng Its legal nature. Please describe any security provided in connection to the Estlmate of flnanclal effect 23.2 Contlngènt assets Where the charlty has ¢ontlngent assels, pleaso complete the followlng se¢tlon when thelr exlstence Is probable Dèscrl tlon of Item Estlmate of flnanclal effect 23.4 Other dlsclosures for contlngent assets andlor Ilabllttles Please provide the following information where practicable: Explaln any uncertalntles relatlng to the amount or timing of settlement; and the possibilty of any relmbursement Where it is not practical to make one or more of these disclosures, please state this fact Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts Icont) Note 24 Cash at bank and in hand This year Last year Short term cash investments (less than 3 months maturity datel Short term doPOSits Cash at bank and on hand Other Total 88.776 114.392 88,776 114.392 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts {cont) Note 25 Fair value of assets and liabilities 25.1 Please provide details of Ihe charity's exposure to credit risk {the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk {the risk of not being able to meet short term financial demands) and market risk (the rlsk that the value of an Investment wlll fall due to changes in the market} arising from financial instruments to which the Charity is OXPOSod at the end of the reporting pèrlod and explain how the charlty manages those risks. NIA 25.2 Please give details of tho amount of chang• in tho fair value of baslc flnanclal Instruments Idèbtors, credltors. Investments (see section 11, FRS 102 SORPI) measured at fair value through tho SOFA that is attributablo to changes In credlt rlsk. NIA Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but belore the accounts are authorised which relate to conditions that amse after the end of the reporting period. Please provlde detalls of the nature of the event NIA Provlde an èstlmalè of the flnanclal effect of th8 event or a statement that such an estimate cannot be made NIA Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C NotP5 to Ihe account5 Not8 27 Charlt funds 27.1 Details of material fvnd$ held and fflovements during th* CURRENT reporting F>eriod Pléasè glvè dèrklls ofiha mov8ttJ8nts ofmèt*rfal th•W￿tr￿¥ p*knltopthwt¥lthA bAl*n¢lnu Ilwv• Vth8rftmds'. Th8 Tot41 funds'llgure below shouldrecoftclle to Totalfvnds'ln theblanacesheeL 'Key.' PE.permanentendowmentlunds.' EE. expeftdible ￿￿￿￿tfu￿￿￿." R. rnslpictodin¢oThlvnd& inthidingspocial truJts. oftheclmrlty.. andu. unrestrkted Fund bakinc brought lon¥ard Fund balanc•s Typ• PE, EE RorUR" Galns and Expondlture Transfus forward Fund nan Educalv)n Donabo￿ R￿8￿ 71,317 42.895 145.176 20.Q)O 45 SS.656 33.140 O¢nab¢￿ R*eiYed 10.245 135 Interest R•¢eived UR 45 Ollwlurtd8 Totsl Fundl 114.212 139.940 165.356 88.796 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to Ihe account5 Not8 27 Charlt funds cont 27.2 Details of material fvnd$ held and movements during th¢ PREVIOLIS r¢porfing period Pléasè glvè dèrklls ofiha mov8ttJ8nts ofmèt*rfal th•rf*potfb¥ p*lodtopthwt¥lthA bAl*n¢lnu Ilwv¥ Vth8rftmds'. Th8 Tot41 funds'llgure below shouldrecoftclle to Totallunds'ln theblanacesheeL 'Key.' PE.permanentendowmentlunds.' EE. expeftdible ￿￿￿￿tfu￿￿￿." R. rnslpictodin¢oThlvnd& inthidingspocial truJts. oftheclmrlty.. •ndU. unrestrkted Fund bakinc brought lon¥ard Fund balanc•s Typ• PE, EE RorUR" Galns and Expondlture Transfus forward Fund nan Educalv)n 39,￿3 25.588 101.678 101.945 69.840 84.638 124 71.317 42.895 Interest R•¢eived 124 Ollwlurtd8 Totsl Fundl 65.247 203.623 154.658 Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont} Note 27 Charity funds (cont) 27.3 Transfers between funds Reason for transfer and where endowment is converted to income, legal power for its conversion Transfer from Education fund to unrestricted fund for the balance of audit fees paymenl for the year. Amount Between unrestricted and restricted funds 45 Between endowment and restricted funds Between endowment and unrestricted funds 27.4 Desi nated funds Planned usè Purpose of the deslgnallon Amount Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Note 28 TYan$a¢bons wlth trus￿$ r¢latgd parU¢S d*tslls olsu¢h lrnnsicl1on8should￿prQVl￿1￿In not•. for•prt ￿￿•￿1•r￿￿￿- 28.1 Trustsg r*myn*Yaiion and bgnofft6 ¢ tsflhg truSt•*$ hav¢ b¢¢n pal¢ any t*mwW•knÉWrt¢•iwo•Iythr￿W￿lt$thty￿ •mp1oyrn•nt￿th ￿1r¢h•￿ty or4 r•lat•d •ntNy (Tr￿•t)rF•￿l IAVE Thls TWAL Nam• oltru*ti• oid•r. llov•n￿r dO¢urn•nll fftpluymen¢benefftv W•r•p•￿. IVhw••n •xw•tl•p•ymMih•A bd•ftfiMtr•thi•SnMt wovld• •h•xpl￿*tlo*)¢f￿•￿•fft￿fh*p•yI￿￿t 2B.2 Tru•t•••' oxp•n••• No wiiw•xp•n••• h•wty••n Irrtwmd ITvy••rF•kn•i $ub•l•t•n A¢¢oMm¢d•iio Qth•Y Ip1•JH•p•¢￿I'. TOTAL •xp•ns•ioiwhohDd•AynMs ￿ld byth•eh• 28.3 Tr•n•iGtlonlBlvAth r•litid p•rllb# Thèr•h•v• b•¢n no pwW(Tw•vF*•i cr Ml•t•dpwty toGh•rfty r•lallon to fh•lr•nsacllons•bDTh plt•Boprowld•th• urre¢ehets. Docusign Envelope ID". FB50E61&DD6B406B-BB7B-74C38548E79F Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. DocuSign Envelope ID: FB50E618-DD6B-406B-BB7B-74C3B548E79F ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name BHAGVATINANDJI EDUCATION AND HEALTH TRUST **members of** **On accounts for the year** 31 MARCH 2023 **Charity no** 1072109 **ended (if any) Set out on pages** 1-45 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2023. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act 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** I am qualified to undertake the examination by being a qualified member of **examiner's statement** the Association of Chartered Certified Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. 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. * _Please delete the words in the brackets if they do not apply._ **Signed: Date:** 16/08/2023 **Name:** Roopesh Vaghjee FCCA **Relevant professional** ACCA **qualification(s) or body (if any):** **Oct 2018** 1 **IER** DocuSign Envelope ID: FB50E618-DD6B-406B-BB7B-74C3B548E79F **Address:** Krish Jermyn Unit 2, Bradburys Court, Lyon Road Harrow, Middlesex, HA1 2BY ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . NONE **Oct 2018** 2 **IER** **BEHT Annual Report April 2022 to March 2023** ## _**Reserves Policy:**_ BEHT does not employ staff or own property. The trustees undertake all the work voluntarily for which they do not claim any remuneration or personal expenses. The funds donated are for specific purposes related to BEHT’s objectives, and BEHT ensures that they are expended for those purposes as soon as is practicable. There is therefore no necessity for the trustees to hold unrestricted reserves. As a rule, restricted funds are also not held for long periods of time. ## _**Grant Making Policy:**_ The Trustees raise funds and make grants to other charities in line with BEHT’s charitable objectives in India. ## _**Charity’s activities and achievements during the year:**_ After the covid pandemic, 2022 was the year of recovery. Gradually, all aspects of life returned to normal even though there was an underlying ease of venturing out in public places. BEHT held its annual event in November 2022, a musical evening with dinner. It was a sold-out event with 280 people. BEHT published its annual newsletter which was distributed to 5800 Oshwal addresses. This continued awareness of our activities in India has helped in receiving donations from a few new donors and many existing donors. BEHT raised £ 139,940 in 2022-3 of which £ 132,818 were donations, £6,987 was raised through our event in November and £ 135 was through bank interest received. BEHT donated £ 159,750 out of which, £ 139,750 went towards the Education projects of renovating Gir Ness schools and sponsorship for educating under privileged children and £ 20,000 towards the health and elderly welfare projects in India. In India, the Gir Ness Schools programme was completed after almost two years. There were many issues with this project – covid, weather and strict Forestry Department regulations but in the end, total of 24 schools were renovated and handed over to the local Government. All these schools are primary schools from standard one to five, which only gives a basic education of reading, writing and arithmetic. Generally, it is believed that the local population which lives in the Gir forest, the Maldharis, do not study further. To encourage them to study further, BEHT with BET in India have agreed to help educate 100 of the Gir forest children to study further in our main school in Chaparda. ## _**Investments Selection Policy:**_ BEHT receives funds largely for specific purposes, which it aims to pay out as soon as practicable. Thus, surplus cash funds are only invested on a short-term basis in a deposit account at the best rates available. ## _**Review of Major Risks:**_ BEHT does not hold any tangible assets or employ staff. In respect of the funds which are donated to BEHT for specific purposes, the trustees and major donors make regular visits to India and ensure that funds are being spent for the purposes for which they have been given. They identify future requirements, take photographic evidence of progress made and report to donors in the UK by way of email, website, newsletter and at events through presentations.