khandellight
KHANDEL LIGHT
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
CHARITY NUMBER 1083200

KHANDEL LIGHT
INDEX TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
CONTENTS
PAGE
Report of the Trustees
Independent Examiners Report to the Trustees
statement of Financial Activities
Balance Sheet
Notes to the Accounts
10-13

KHANDEL LIGHT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2024
The report of the trustees for the year ended 30 April 2024
Introduction
The trustees present their annual report and accounts for the year ended 30 April 2024.
The board of trustees are satisfied with the performance of the charity during the year and the position
at 30 April 2024 and consider that the charity is in a strong position to continue its activities during the
coming year, and that the charity's assets are adequate to fulfil its obligations.
Name. reglstered office and constitution of the charlty
The full name of the charity is Khandel Light.
Date of formation:
5 June 2000
The Principal Office is..
40 High Street. Chrishall. Nr Royston, Herts, SG8 8RP
Charity Registration Number..
1083200
Objectives and Actlvltles of the Charity
The objective of the charity is to apply its income and funds to such charitable purposes as the trustees
in their absolute discretion think fit, and in particular but without prejudice to the generality of the
foregoing.
a) the relief of poverty, sickness and distress of people living in Khandel and the surrounding
villages in Rajasthan, India and
b) the advancement of their education
The objects of the charity are set out in its governing document.
The Charity's grant making pollcles
The trustees, intention is to award grants at their discretion, upon consideration of applications and
annual budgets received, through a local Non Government Organisation (NGO) in Khandel called
Nirman Sanstha Khandel (NSK}. The Trust receives audited accounts from the NGO yearly showing
the disposition of the funds it remits to the NGO. The Trustees also review quarterly budgets and hold
monthly meetings to oversee the grant expenditure.
The contribution of volunteers
The trustees act as volunteer organisers in respect of the fundraising events undertaken by the charity.
Achievements and Performance of the Charity
During the year under review, the charity received £91,709 in donations and Gift Aid relief and raised
£2,672 from fund raising events and the sale of merchandise. The charity remitted funds to Nirman
Sanstha Khandel in India amounting to £49,494. These funds are for the relief poof poverty including
providing water, water houses, toilets. houses. training, and education to the local community.

KHANDEL LIGHT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2024
Public Benefit
In line with its Governing Document and in setting Ihe charity's objectives, the Trustee's have given
consideration to the guidance on public benefit produced by the Charity Commission. The charity
continues to provide public benefit for the rural poor in Khandel and surrounding villages. During this
current year we have provided funds for the continued improvement of health, sanitation, employment,
water conseNalion, housing and education for the poorest of families through our partnership with a
local NGO, Nirman Sanstha, Khandel.
Structure, Governance and Management
The trust is a registered charity and is governed by its Trust Deed dated 5 June 2000 as amended by
a Deed of Variation date 28 September 2000. The Trust must have at least three trustees and the
trustees have the power to appoint additional trustees as appropriate. The Trust currently has ten
trustees as listed below.
The methods adopted for the recruitment and appointment of new trustees
As and when it is considered by the Board of Trustees that additional trustees are required, they are
selected and appointed as appropriate.
Reserves policy
All of the Trust's ￿SerVeS are unrestricted. As the residents ofthe Khandel district are highly dependent
on funds remitted from the Trust, trustees have adopted a policy of retaining reserves at a minimum
level of be￿een one to years of future grants which is around £50,000, as a buffer against a down
turn of the income of the Trust. or to allow for unforeseen emergencies.
There is an annual review of reserves policy to ensure that the policy is still applicable and to measure
the actual reserves against the stated policy. The reserves at the year end of £60,664 were considered
adequate to cover the minimum funding requirements of the Trust. The Trustees are considering
strategies on how to increase the charitable activities in future and the use of reserves.
The Trustees are actively seeking additional funding in order to bring the reserves back up to the desired
level however there could be a cessation of donations in the short term to Khandel whilst this is resolved.
The Investment policy and objectives
The trustees, policy on investment is to retain surplus funds in interest bearing bank deposit accounts.
Transactlons and Financial position
The accounts have been prepared under the historical cost convention. The accounts are in accordance
with applicable accounting standards and the Statement of Recommended Practice on accounting by
Charities (SORP 2015- FRS102), and comply with the Charities (Accounts and Reports) Regulations
2008. As stated in the introduction to this report, the trustees consider the financial performance by the
charity during the year to have been satisfactory.
The Statement of Financial Activities shows a net positive for the year of a revenue nature of £39,329
and the total reserves at the year end stand at £60,664 all of which all are unrestricted.
No expenses were paid to Trustees in the year.

KHANDEL LIGHT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2024
The members of the Board of Trustees of the Charlty during the year ended
30 April 2024 and at the date that the report and accounts were approved were:.
Dr Peter Gough
Bridget Gough
Michelle Marriott
Richard Bland
Theresa Bland
Theresa Mudie
Karen Marriott
Kate Hurst
Michelle Renwick
Emma Lacy
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill, West Malling
Kent ME19 4JQ
Scottish Widows Bank
PO Box 883
Leeds
LS1 gTY
Independent Examiner
Mr M Cooper-Davis FCCA ACA
Price Bailey LLP
1 Morleys Place
Sawston
Cambs CB22 3TG
Trustees, Responslblllties Statement
The trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial stalements
for each financial year which give a true and fair view of the state of affairs of the charity and of Ihe
incoming resources and application of resources of the charity for that period. In preparing these
financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102);
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statemenls on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation.

KHANDEL LIGHT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2024
The trustees are responsible for keeping proper 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 Charities {Accounts and Reports) Regulations 2008
and the provisions oflhetrust deed. 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.
Dale..
.11th.Moich ?.Q?.S........
Dr P Gough

KHANDEL LIGHT
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2024
I report to the charity trustees on my examinalion of the accounts of the charity for the year ended 30
April 2024 which are set out on pages 8 to 13.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's accounts carried out under section 145 of the 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.
Basls of Independent examinefs report
Our 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 statement below.
Independent examlnerfs statement
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:
Accounting records were not kept in respect of the charity as required by section 130 of the Act.,
or
the accounts do not accord with those records., or
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 Ihan 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
altention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Mr M Cooper-Davis FCCA ACA
Price Bailey LLP
1 Morleys Place
Sawston
Cambs CB22 3TG
Date:
18 March 2025

KHANDEL LIGHT
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 APRIL 2024
Notes
2024
Unrestricted
2023
Unrestricted
INCOME FROM:
Donations and legacies
Other trading income
Investments
91,709
2.672
524
45,309
4,389
98
Total income
94,905
49,796
EXPENDITURE ON:
Expenditure on raising funds
3.791
4,043
Governance costs
2,291
4,550
Charitable activities
49,494
51,702
Total expenditure
55,576
60,295
Net {expenditure) l income for the year being
39,329
(10,499)
net movement in funds
RECONCILIATION OF FUNDS
Funds brought forward
21,335
31,834
Funds carried fO￿ard
60,664
21,335
All amounts relate to continuing activities of the charity.
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes to the accounts are shown on pages 10 to 13

KHANDEL LIGHT
BALANCE SHEET
AS AT 30 APRIL 2024
Notes
2024
2023
CURRENT ASSETS
Debtors
Cash at bank and in hand
9,462
53,102
3,085
20,050
62,564
23,135
CREDITORS.. amounts due within one year
1,900
1,800
NET ASSETS
60,684
21,335
The funds of the charity:
Unrestricted funds
60,664
21,335
The financial statements were approved by the Board of Trustees and signed on their behalf by
Dr. P Gough
11 th March 2025
The attached notes on pages 10 to 13 fomi part of these financial statements.

KHANDEL LIGHT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
1 ACCOUNTING POLICIES
a) Basis of preparation and assessment of going concern
The financial statements have been prepared in accordance with 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) _ (Charities SORP 2019 (FRS 102)).
The 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 fairview,. This departure has involved following Accounting and Reporting by Charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and
Reporting by Charities.. Statement of Recommended Practi￿ effective from 1 April 2005 which
has since been withdrawn.
The charity, registered in England, United Kingdom, has taken advantage of the exemption in
FRS102 las amended by the SORP Bulletin in February 2017) from the requirement to produce
a cash flow statement on the grounds that it is a small charity.
The charity constitutes a public benefit entity as defined by FRS102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otheNise stated in the relevant
accounting policy note.
b) Golng Concern
The trustees consider that there are no material uncertainties about the Trust's ability to continue
as a going concern. As such, they continue to adopt the going concern basis of accounts in
preparing the financial statements.
c) Funds structure
Unrestricted income funds comprise of funds which the trustees are free to use for any purpose
in the furtherance of the charitable objectives.
dl Income
Donations, legacies and other trading income is recognised once the charity has entitlement to
the income, it is probable that the income will be received and the amount of income receivable
can be measured reliabty.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity. this is normally upon notification of the interest paid or payable by the
bank.
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KHANDEL LIGHT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
e) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to
a third party, it is probable that settlement will be required and the amount of the obligation can
be measured reliably. All expenditure is accounted for on an accruals basis.
Expenditure on charitable activities includes grants made to institutions. Grants paid are
approved by trustees at meetings before formally being sent to the respective beneficiaries and
accounted for by the Trust.
All grants are made to institutions in the year. there were no grants to individuals.
f) Debtors
Debtors are recognised at the settlement amount due.
g) 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.
h) Credltors
Creditors 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. Creditors are normally recognised at their
settlement amount after allowing for any discounts due.
i) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value. All assets and liabilities are recorded at cost
which is their fair value.
j) Key sources of judgement and estimate uncertainty
No significant judgements, accounting policies or assumptions have been made by management
in applying the charity's accounting policies.
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KHANDEL LIGHT
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2024
2024
2023
2 INCOIVIEI(EXPENDITURE
This is stated after charging..
Independent examiner's fees
1.900
1,800
2024
2023
3 EXPENDITURE
Expenditure on raising funds:
Expenses of fund raising events
3,791
3,866
Expenses of anniversary
177
3.791
4,043
Charitable actlvltles:
Grants to Institutions
Operating expenditure
Insurance expenditure
49,494
51,606
96
96
49,590
51,702
Governance and support costs:
Independent examination fees
Bank charges
Consultancy fees
1,900
147
1,800
125
2,625
2,047
4,550
4 STAFF EMOLUMENTS
The charity has no employees and considers its key management personnel to comprise of the
trustees. None of the trustees received any remuneration or benefits in kind from the Trust during the
year {2023 - £Nil).
12

Trustee expenses amounting to £Nil (2023 - £Nil) were reimbursed during the year.
5 DEBTORS
2024
2023
Gift Aid debtor
9,462
3,085
6 CREDITORS: AIVIOUNTS FALLING DUE WITHIN ONE YEAR 2024
2023
Accruals
1,900
1,800
7 UNRESTRICTED FUNDS
Balance at
01105123
Income Expenditure Balance at
30104124
General purpose funds
21,335
94,905
55,576
60,664
RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2023- None)
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