Company regislration number: 04662849
Charity registration number.. 1105277
Learning for Life UK Limited
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Shammir Shah
Cl)amberlaiF)s UK LLP
173 Cleveland Street
London
WIT 6QR

Learning for Life UK Limited
Contents
Reference and Admintstrative Details
Trustees, Report
2to 14
Independent Exaininer's Report
15
Statement of Financial Activities
16
Balance Sheet
17
Notes to the Financial Statements
18to25

Learning for Life UK Limited
Reference and Administrative Details
SecretAry
Ms M Desai
ChArlty Registration Number
1105277
Company RegistrAtion Number
04662849
The charity is incorporated in England & Wales.
9 Berners Place
London
WIT3AD
Registered Offite
Independent ExAminer
Sl)ammir Shah
Chainberlains UK LLP
173 Cleveland Street
London
WIT 6QR
Page I

Learning for Life UK Limited
Trustees, Report
The trustees who are also directors of the charity for the purp05es of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted
the provisions of Accounting and Repoi'ting by Charities.. Siatement of Recommended Practice applicable to
charities pi'eparing their aecounts in accordan¢e with the Financial Reporting Standard applicable in ihe UK and
Republic of Ireland (FRS 102) (effective l Januaiy 2019).
WELCOME TO LEARNING FOR LIFE
At Learning for Life, we envision a world where education is accessible to all, regardless of background. We
believe that education is the key to unlocking opportunities and einpowering individuals to create positive
change in their lives and communities. Through our community-education initiativts, we strive lo provide South
Asia's poor and oppi'essed with the education and opportunities they need lo overcome poverty.
Learning for Life enables South Asia's most niarginalised populations lo gain access to education, health and
employment - the necessary human rights that form the first, essential slep in overcoming povety.
We currently work in Bangladesh, Nepal and, and have long-eslablished links with India, Pakistan and
Afghanistan. We work with local partners to provide catcl)-up education for working childi'eii who have never
been to school or have di'opped out. We also provide training for teachers, vocational ii'aining and reproductive
health services for women, and capacity-building and rights awareness for communities.
We provide our local parlnei's, who understand local issues, with th¢ skills and support to help communities set
up and manage practical and sustainable projects tliat meet theii. real needs.
W¢ aim to be Iran5parenl, accountable and innovative. Our li'ack record of establishing stable, sustainable
pi'ojects that continue to make a pennanent difference, gives us great pride.
We conduct research, analysis, evaluation and dissemination with all our projects and enhance our partners,
capacities to do the same both nalionally and internationally.
We are committed to supporting leachers and their pupils.. on streets, in refitgee camps, slums or in remote
villages.
As an organisalion in an ever-clianging political world, Ihrough our learning from the field, we are constantly
evolving.
Together, we can give education and change lives
Page 2

Learning for Life UK Limited
Trustees, Report
CHAIR'S STATEMENT
l am delighted to shal'e the Chair's Report for Learning for Life UK for 2024125. This year has been a time of
growih as our programmes in Bangladesh and Nepal have continued to develop their strength and reach.
Together with our partnei's, we have supported some of the most marginalised childr¢n and young people to
access opportunities ihat can Iruly change the course of their lives.
In Bangladesh, our Floating Schools in the isolated Haor region have gone from strength lo strength and we now
have six boats providing education aiid community support - particularly during the monsoons. All the children
receive unifomls, textbooks and daily tiffin. Our digital work ensures that children are prepared and able to
shape their futures in an increasingly connected world.
The expansion of the SONGLAP programme has enabled over 180 adolescent girls lo acc¢ss safe learning
environments and life-skills sessioiis, even in hard-to-reach communities. These sessions provide girls with a
safe space to explore issues directly affecting their lives: gender based violence, life skills, child marriage. and
pathways to income generation. The impact of these sessions is clear - girls are able lo speak openly abolit their
aspirations and demonstrate lh¢ courage to challenge Iiam]ful practices - a first group of adolescents took an
exti'aordinary step by uniting to prevent a child mari'iage in theii. village, de¢laring that no girl would marry
before the age of 18. Alumni of eai'lier cohoi'ls have become role models..acting a5 advocates in their
communities. Parents increasingly recognise the sessions as transformative, with Inany acknowledging that their
daughters now Speak with confidence and detei'mination about issues once Considered taboo.
Our Early Years Education project in Cox's Bazar also continues to ihrive, preparing ¢hildren for school and
equipping their parents with the tools to support leai'ning at home. We are working to expand this projecl to
oiher areas of Bangladesh and are actively seeking fiinding and welcome collaboration froin other organisations
who may wish to learn about or replicate our approach.
We are particulai'ly grateful to our long-standing partners POPI and to the donors who have enabled us to extend
this work. Theii. commitment ensures that girls and boys who might otherwise be excluded fiom education can
take their first steps towai'ds bi'ighter futures.
In Nepal, our partnership with IGD has ¢nabled u5 lo maintain our Supplementary Education Centres and
Community Learning Centres in Makwanpur. The Dan Doherty Memorial School has seen coiitinued progi'ess,
wilh enrolment numbers steady and teaching quality streiigthened through ongoing training and mentoring. This
year, we have placed a paiticulai. emphasis on upgrading i'esoui'¢es and building leachei. capacity, ensuring
sustainability and an good le&i'ning experience for the children who attend. Despite the many challeiiges of
delivering education in remote ¢ommuniti¢s. our teams remain steadfast in their dedication and resilience.
Our Commilmenl to addressiiig climate Ghange continues, with climate juslice remaining a cornerstone of our
work, particularly in the regions where we woi'k which are very vulnerabl¢ to environinental degradalion. This
y¢ar, we expanded projects in Bangladesh to include prograins aimed at educating children and families about
suslainable pra¢lices and ¢limate resilience. These initiatives are vital as ¢ommunilies in oui. program areas face
inci'easingly severe climate cliallenges, underscoring our IDI¢ not only in educalioi) but also in supporting
5UStainable, resilient futures.
The wider landscape remains challenging, both financially and in temis of the working environment. Global
governmenl cuts to ovei'seas developnient spending sei)d a clear Signal abolit the shifting value and priorities
placed on supporting development iii the Global South. The cosl of living continues to impact on projects and
families in Bangladesh and Nepal and on ihe ability to raise funds in Ilie UK. We eonlinue to strategically refine
our fundraising approaches to adapt to new donor priorities and emerging oppoi'tunilies for corporate
partnerships.
Page 3

Learning for Life UK Limited
Trustees, Report
The trustees have continued to oversee ihe charity's work with care and diligence, ensuring funds are spent
wisely and projects deliver maximum impact. We continue to work to ensure that our administrative costs
remain low, allowing tl)e vast majority of donations to reach the communities we serve.
Looking forward, Learning for Life UK is committed to deepening its impact. Our priorities in¢lude expanding
provision for adolescent gil'ls in Bangladesh, slrengthening digital learning opportunities in Nepal, and
continuing to build the capacity of our local pai'lners.
Our work would not be possible without the generosity of our donors. trusts, foundations, and individual
suppoi'ters. We have been heartened by the loyalty of existing fundei's and the enthusiasm of new ones who
share our vision of educalioi) for all. Special thanks also go lo oui. volunteers. marathon runners and Community
fundraisers, whose creativity and energy eontinue to inspire us.
Finally. I would like lo thaiik my fellow trustees, oui. Programine Dii'ector, and our partners in Bangladesh and
Nepal. Together we are ci'eating oppoitunilies that transform lives through education and look forwai'd lo
continuing to do so foi. many years.
Susan Simmonds
Chair, Learning for Life UK
Page 4

Learning for Life UK Limited
Trustees, Report
OUR BACKGROUND
Learning for Life has had an incredible journey since it began in 1994. The initial idea, developed by Charlolte
Bannister-Parker and Sophia Swii'e, was to help develop gil'ls, educalion in India and Pakistan. Over tw¢nty-five
years on, we have expanded our vision and Commitment, workii)g with street and working children, as well as
impoverished communities across South Asia.
Our Vision
Learning for Life's vision is of a world where everyone ha5 ac¢ess to education, health, civil liberties, and safe,
Sustainable employment.
Our Misslon
Learning for Life's mission is to ovei'come poverty by providing South Asia's poor and oppressed wilh education
and opportunity, a5 well as to raise awar¢i)ess of development issues and challenge stereotypes in the UK.
Philosophy
Give an educalion. change a life.
Guiding Principles:
l.Ein
owei'ment throu
h Education
We believe that education is the most powerful tool for Iransformii)g lives. By providing access to quality
education and vocational training. we empower individuals with ihe knowledge and skills they need to break the
cycle of poverty and build bett¢r futures for themselves and their communities.
2.Sustainable Develo
ment
Our projects are designed with sustainability in mind. We work closely wilh local partners to ensure our
initiatives are culturally relevant and can be maintaiiied by the community long after our involvement ends. This
appi'oa¢h ensures that the benefits of our work are lasting and far-reaching.
3.Communi
-Centred A
roach
We prioritise the needs and voices of the communities we serve. By involving local leaders and ¢ommunity
members in the planning and impleinentation of our projects, we ensure that our interventions are effective,
r¢5pectful, and address the i'eal needs of the people.
4.Pailnershi
and Collaboration
We believe in the power of collaboration. By building strong partnerships with local organisations,
governments, and other stakeholdei's. we leverage Collective expertise and resources to maximise our impact.
This collaborative approach enable5 us Éo achieve more togeilier than we could alone.
Working with partner$
LtL's role is t)ot just as a donor or 3 grants maker. we are active participants in projects. As well as w'iting
grants and helping partnei's to aequii'e funding, LtL is jointly responsible for developing, establishing.
maintaining, monitoring and evaluating project activities. Partners al'e responsible for on-the-ground proj¢¢t
implementation and condiicting monitoring and evaluation activities. It is not LfL's policy to work with religious
organisations unless they show evidence of being interfaith or se¢ular in theii. work and the conimunities they
serve.
Page 5

Learning for Life UK Limited
Trustees, Report
2024125 UPDATE
In 2024125, Learning for Life UK has continued to champion access to quality, inclusive education for
marginalised children and young people aci'oss South Asia. Our work this year has focused on sealing up
successful models of early years learning, expanding educational access foi. girls. supporting rural education,
and slrengthening resilience to climate and economic shocks.
In Cox's Bazar. our Early Years Ediication (EYE) programme completed a very successful fii'st yeai.. Thi'ough
14 playgroups ai)d 7 pi'eschool centi'es, 357 children from disadvantaged communities have accessed safe,
engaging, and developmentally appropriate learning environments. We also delivered monthly parei)ling
sessions to build supportive home environmenls and increase school I'eadiness. Initial assessments show
encoiiraging gaiiis in literacy, numeraGy, and emotional developnient, and the project is now viewed as a vital
local resource.
Our SONGLAP programme supported 150 adolescent girls this year across six Floaling School sites, following
the launch of a new school in January 2025. Through life skills training, rights awareness aiid peer learning,
participants gained knowledge and confidence to pui'sue ediicalion or safe livelihoods. Simiiltaneously, our
Floating S¢hools provided primary education to 150 children, aged 7-14, in the flood-prone Haoi. region of
Bangladesh, delivering uninteri'upted leai'niiig even during the monsoon season. These mobile schools also
served as hubs for community awai'eness, health education, and youth engagement.
In Nepal, we completed a significant rejuvenation of the Dan Doherty Memorial School and Guernsey
Supplementary Education Centre in Makwanpur. This inclltded building maintenance, the Iraining of new
teachers, and tlie provision of new books and classroom supplies. These centres continue to deliver catch-up
education to out-of-school children and offer wider community services including a Ilbrary, meeting space, and
emergency shelter.
W¢ also marked the successful completion of our Covid-19 recovery project in Nikli, Bangladesh, which
re-enrolled more than 4,600 children iii school, improved learning outcomes through catch-up classes, and
empowered 240 adolescent girls through SONGLAP. The project sti'engthened community support for
education and buili mol'e resilient education systems in the face of ongoing challenges.
Despite the continued effects of global economic instability and increasing climate risks, we remain committed
to agile, comiJ)unity-led responses that deliver tangible, lasting change.
Key Aehieveinents in 2024125
Delivered a strong first year of Early Years Education to 357 childrei) in Cox's Bazar
Provided life skills and rights education to 150 adolescent girls Ihrough SONGLAP
Delivered primary education lo 150 children via six Floating Schools
Rejuvenated and restocked key education centt'es ii) rural Nepal
Successfully coinpleted a posl-covid education recovery programme in Nikli, re-enrolling over 4,600 children
Slrengthened community engagenient a¢ross all projects to promote sustainability and local ownei3hip
Strategie Priorities fol. 2025126
Consolidate geograpliic and Ihematic priorities to maximise impact
Design new education initiatives grounded iii rights-based, inclusive, and gendei'_responsive appi'oaGhes
Deepen our theory of change to tackle root causes of poverty through education
• Exploi'e new partnei'ships across the SAARC I'egioii. with a focus oil replication and scale
Continue to integrate climate I'esilience, child safeguarding, and community parti¢ipation acros5 all
programmes
Page 6

Learning for Life UK Limited
Trustees, Report
OUR PROJECTS
EArly Years Edueation in partnership Ivith People Orlented Pi'ogram Implement4tlon (POPI) Supported
by the Educalion*l Oppoi'tunity FoundAtion.
Learning for Life's Early Years Education (EYE) project in Sadar Upazila, Cox's Bazar, has had a very
successful first year, laying strong foundations for impi'oved s¢hool enrolment and long-term learning outcomes
for 357 children from disadvantaged and often displaced communities. The project focuses on bridging early
developmental gaps and ensuring children are better prepared to transition into formal primary education.
Over th¢ past year, we have established 14 cominunity-based playgroups and 7 preschool centre5, each equipped
with age-appropriate, play-based learning inaterials designed to support children's physical, cognitive, and
emotional development. These safe, nurturing spaces have be¢ome an essential part of daily life for participating
familie5, Wlth structui'ed routines, slorytelling. songs, and eai'ly literacy and numeracy activitie5 helping childi'en
build Confidence and curiosity.
Cru¢ially, the EYE project recognises the critical role of pai'ents and caregivers in childi'en's eai'ly learning. We
have conducted monthly parent training sessions, Covei'ing topics such as the importance of early education,
how to support learning at honie, child development milestones, and school readiness. As a result, we have seen
a marked increase in pareiilal engagement and understanding of the value of education, particularly for gil'ls.
To ensure that lh¢ programme remains responsive and effective, we l)ave implemented regular assessments or
hildren's developinent and progress. Early results are promising, with significant improvements in school
readiness indicators and strong demand from ihe community for continued support. Our local delivery teain has
also been trained in child-friendly teaching methods and inclusive practices, ensuring quality and ¢onsistency
across all centres.
This project is not only in¢r¢asing enrolment rates, but also building a culture of early leari)ing within the
community. As we move into the second year, we aim to deepen our impact by streiigthening school transitions,
expanding peei. learning among teachers, and further integi'ating early years education into local education
planning.
Small Floating Schools, in pArtnership with People's Oi'iented Programme Implementatlon (POPI),
supported by Pan Asian Women's Association (PAWA), & EKTA Foundation and 'Sophie's FIoAting
School, Freyja's Floating Sehool, Sayla's Floating School And Willow'5 Floating School" suppoyted by
individuAI donor.
The school enrolmenl rate of children across the river basin area of Kishoreganj in Bangladesh is 37 % and the
literacy rate of the adult population is a staggeringly low 160/0. During the monsoon and post-monsoon seasons,
mol'e than 90 /0 of ¢hildren and yoiiihs living in this area do not have access to any form of education as the
surrounding area floods and villages are forced onto tiny islands cut off by 30-40 feet of water. In addition Éo the
poor education provisions, ill health, nialnutrilion and social exploitation form part of their daily lives. Children
and youths are forced to work, often in very dangerous environments.
PrimAry Education for Children (Aged 7-14)
Our innovative Floating Schools provide a transformative response to these challenges. Operalii)g during the
monsoon season, they travel from village lo village, delivei'ing primary education directly to children who
would otherwise be cut off from all learning opportunities. As of January 2025, we have expanded our reach
with the laiinch of a new Floating School, bringing Ihe total to six. Together, Iliese schools now serve 150
children aged 7 to 14. offering quality education aligned with the national curriculum and enabling children to
sil government-accredited exams. The s¢hools also double as community hubs, offering parents and local
residents access lo vital information on health, hygiene. and social protection. These mobile classrooms are not
only teaching children-they are anchoring hope and r¢5ilience in Ihe Inost isolated parts of the Haor region.
Page 7

Learning for Life UK Limited
Trustees, Report
SONGLAP Life Skills Progrxmme for Adolescent Girls (Aged 15-18)
In tandem with our primary educalion pi'ovision, Ihe Floating Schools also host the SONGLAP programme.
whi¢h now supports 150 adolescent girls across the six schools. These girls face heightened risks of child
marriage, trafficking, and hazardous labour due to poverty and entrenched gender norms. SONGLAP pr(>vides
them with critical life skills, rights awareness, and knowledge around reproductive health, leadership, financial
literacy, and decision-making. The programme creates a safe space for learning and self-expression, while also
bLEilding pathways for gil'ls to i'e-enler formal education or access safe livelihoods. Througli community
engagement, it also helps shift harmful social attitudes and strengthen girls, agency and visibility wiihin their
communiti¢s.
Together, the Floating Schools and SONGLAP programme are tackling both the structural and social barriers to
education-reaching those most at risk of being left behind and helping them ehait a path towai'ds safer, more
empowered futures.
Dan Doherty MemoriAI Sehool and Guernsey SEC (Mal(Ivanpur, Nep41), in partnership ivitli Communlty
Suppo1* Association of Nepal (COSAN), suppoi'ted by the friends And family of DAnlel Doliei'ty and the
Marr Munning Trust
It was with inimense sadness that we said goodbye to our wonderful friend and brilliant Trustee, Dan Dohgty,
on 16th March 2016. Dan's legacy continues to shape Learning for Life's work. and we honoured his Inemory
Ihrotjgh the construclion of the Dan Dohety Memorial School in i'ural Makwanpur. Nepal-a region where
twelve of our schools were destroyed in the devastating eai'ihquake of April 2015. In partnership with Dan's
husband, Neil Fullbrook, and with ihe support of many generous friends, the school was officially opened by
Neil on 20th February 2017.
Together with the Guernsey Supplementary Education Centre (SEC)-funded by the Guernsey Overseas Aid
Committee in 2017-these schools have since provided essential catch-up edu¢ation for out-of-school children,
particularly those from mai'ginalised or Dalit commiinities. The ceiitres aim to reintegrate Children into
mainstream government schools and offer a safe, inclusive learning environment for thirty students per site each
year. Approximately 70 % of children transilion successfully into formal education. creating space for new
learners and sustaining the model's long-term impact.
In 2024125, both centres underwent a much-needed phase of rejuvenalion and reii)forcemenl, including
structural maintenance and ihe provision of fresh teaching and learning matei'ials. We recruiled and trained new
teachers from the local area, enhancing theii. skills in inclusive. child-¢entred pedagogy. Eaoh classroom was
restocked with new books, classi'oom supplies. and leai'ning aids, creating a more engaging envii'onment that
fosters Grealivity, confidence, and curiosity.
Beyoi)d the classroom, these schools continue to serve as vibrant community resource hubs. Local secondary
school students use ihe facilities for after-school study, while the buildings host community meetings. awareness
sessions on health and hygiene, and rights-based training woi'kshops. The halls remain available as emergency
shelters when needed, reinfoi'cing their I'ole as vital assets to tlie wider community.
These schools al'e not only places of learning, but also spaces of hope, resilience, aiid conneclion-ei)siiring Ihal
Dan's spirit Riid commitment to education live on in evely lesson taught and every child welcomed through the
doors.
Emergency Relief, in partnership with People Oi'iented ProEY*m ImplementAtion (POPI) supported by
SpeakFirst, PAWAY and individual donors.
Learning for Life's Emergen¢y Relief Fund exists to provide rapid, life-saving support to communities affected
by natural disasters or crises in the areas where we work. This flexible fund enables us to act immediately
protecting vulnerable families. restoring basic services, and supporting long-temi r¢coveiy when disaster slrikes.
Page 8

Learning for Life UK Limited
Trustees, Report
From 2020 to 2022, the fund played a critical role in responding to the Covid-19 pandemic in Bangladesh.
When lockdowns were enforced aci'oss the country. in¢luding in Kishoreganj, where our Floating Schools
operate, millions of families were pushed to the brink. With no income and no access to food, communities
faced an impossible choice: risk exposui'e to ihe virus by continuing to work or stay home and go hungry.
In response, Learning for Life distributed 30-day food parcels containing basic staples to the most at-risk
families, allowing them to stay home and protect tliemselves. We also provided hygiene kits, including soap.
buckets, disinfectant, and reusable face masks, to boih families and project staff. These interventions enabled
families to coinply with lockdown measures safely, while our local team continued to offei. targeted advice and
support wherever possible.
In 2022, Bangladesh wa5 hit by the worst floods in over a century. affecting more than five million people.
Entire ¢ommunities in low-lying Haor regions. where our Floating Schools operate, were submerged. Althoiigh
Ihe schools themselves withstood the deluge, many homes, crops, and infrastructure, including water sour¢es.
roads and power lines, were destroyed. In the immediate aftermath, Learning for Lif¢ mobilised emei'g¢n¢y
supplies, delivering food parcels, fresh water, and niedical kits to marooned families, thanks to the swift
generosity of our donors.
This einergency fund remains active and available today, enabling Learning for Life to respond immediately to
future crises, including flooding, earthquakes, cyclones, or displa¢ement evenls. By maintaining this dedicated
reserve. we can act fast. delivering urgent support to the children. families, and communities we serve without
delay.
We remain committed to strengthening local resilience, ensuring that when the next emergency comes. no one is
left behind.
COMPLETED PROGRAMMES
Reeovering Enrolment, Retention and Attainment in the Classrooms of Nikli, BAngladesh, folloivlng the
COVID-19 loekdown, in partnership with People Orlented Program Implementation (POPI) supported
by British and Foi'eign Schools Society) Guernsey Ovei'seas Aid Commlttee and individuAI donoi's and
foundations.
Thi5 recently completed project successfully addressed ihe severe educational disruption caused by the
COVID-19 pandemi¢ in Nikli, Bangladesh, an area marked by high povety. seasonal flooding, and limited
access to public services. Over the course of the projecl, Learning for Life UK and its partners worked
intensively lo rebuild learning pathways for children, pailiculai'ly girls, who were at risk of permanently
dropping out of school.
The project had three core focus ai'eas:
l. Enrolment and Re-en
ement
A wide-reacliing mass awareness campaign was conducted to promote the value of education, reaching families
through house-to-l)oiise visits, leaflets, posters, and coinmuiiity events including sports competitions and
education fairs. These 3Ctivities successfully re-enrolled over 4,600 children into school, many of whom had
been absent for months or even years following pandemic-related closures. Hygiene equipment and training
wei'e also provided to ensure schools could remain safely open and minimise future health-related disruptions.
2. Academic Calch-u
and Retention
To support sustained attendance and learning progress, the pr(>ject delivered tailored catch-up classes for
students who had fallen furthest behind. Basi¢ digital literacy and online leai'ning methods were introduced to
help schools adapt to a more flexible and i'esilient model of ¢ducation. As a resiilt. more than 85 pei'cent of
participating Children are now not only back in school but demonstrating improved attainment, with ieacher5
reporting increased confidence and engagement in the classroom.
Page 9

Learning for Life UK Limited
Trustees, Report
3.Em
owerin
Adolescent Girls throu
h SONGLAP
The project also enrolled 240 adolescent girls aged 15 to 18 into our accredited SONGLAP programme,
providing life skills, rights awai'eness, and livelihoods training. These girls becaine peer educators, sharing their
knowledge with others and amplifying the programme's reach across their ¢ommunities. Alongside this,
community sessions and yoiith forums pi'omoted gender equality and girls. righis, helping to challenge harmful
norms and reinforce the importance of gil'ls, education.
This project leaves a lasting impact in the Nikli region. Children are back in classrooms, teachers are better
equipped, school systems are mor¢ resilient, and communities are Inore engaged in supporting girls, rights and
long-term learning. We are deeply graleful to our partners and donors for enabling this vital and successful
intervention.
IncreAslng Household Incomes for 1,658 Households (NuwAlcot, Nepal), in pArtnership with the Rural
Self-ReliAnee Development Centre (RSDC) supported by UKAid.
This pioject aimed to increase the income of 1,658 impovei'ished households in rural Nuwakot, Nepal, by
inci'easing agricultural prodiictivity, supportirkg micro-enlei'prise development and improving access to local
mai'kets. This was achieved through training & skills development, Ihe formation of Income Genei'ation Groups
and cooperatives, facilitating access to credit and developing strong leadership. In support of these aims the
project included a social awai'eness component to reduce discrimination. This project lead lo a significant
increase in household income in the project area.
Open Sehool Project, (Kolk8ta, India) in pMrtner5hip ivith Tomorroiy's Foundation, supported by Genesis
Trust
Despite the Indiai) Government outlawing child labour, unfortunately il is still a common pra¢tice. The city of
Kolkata, where this project worked, has a particularly high rate of child labour, with over 500,000 working
hildren compared to 425,000 in full time education.
Our project enabled 240 working children to access education by ulilising existing facilities to pi'ovide education
for children outside of mainstlEam houi's, thus enabling them to continue to piDvide for their families whilst
simultaneously offering tl)em the opportunity to get an education, obtain recogiiised qualifications and
ultimately gain long-term, safe employment. Alongside providing education, we woi'ked to change the level of
awareness and attitudes of all stakeholders including employers aiid parents towards child labour law. child
protection and the benefits ofthe release of children from hazardous workplaces.
E*i'thqu#ke Reconstruetlon (MakwAnpui', Nepal) in partnership ivith COSAN, supported by v41'lOUS
donors
On 25th April 2015, a devastaling 7.6 magnitude earthquake hit Nepal. Nearly 9,000 people lost their lives and
around 22,000 people were injured in fourteen Districts. The social, economi¢ and psychological effects on the
population were severe.
In Makwanpur District, where Learning for Life woi'ks with local partner COSAN, 12 out of 19 of our
Supplementary Educalioi) Centres (SECS), whi¢h were pi'oviding ¢atch-up education for Children who had either
dropped out of school or nevei. attended, were totally desti'oyed. Many lives were lost and l)omes and livelihoods
destroyed. We provided victims of the earthquake with tents and plastic tarpaulin for teinporary shelter. along
with food packages and hygiene kits. We also helped to rebuild and re-establish the schools that were 105t or
damaged.
Page 10

Learning for Life UK Limited
Trustees, Report
Community Support AssociAtion of Nepal (COSAN) - Sustainable Empowerment of Exeluded Women in
RurAI NepAI (DFID)
This project began in July 2013 and aimed to address the political disenfranchisement of excluded communities,
particularly women, in rural Nepal and the subsequent insufficient slandards of education and healthcare that
they receiv¢. These aims wei'e achieved thi'ough education on rights and entitlements and improving excluded
communities, Capacity to engage it) the local decision-making process, Ihi'ough th¢ fom)ation and training of
Conimunity Aclion Gi'oups. In order to engage the community witl) the project, and address the immediate lack
of adequate health care and education provision, the project provided supplementary education to children who
wei'e not enrolled iii mainstream school and antenatal and postnatal services foi. pregnant women, as well as
vocational training for adolescent5. As well as the formation of these community groups, the project delivei'ed
training and capacity buildii)g to the target beneficiaries and other stakeholders. This ensured that the target
population were in a position to directly engage with local decision makers and advocate collectively to ensure
that their rights and entitlements were protected. The results of this was an increase in the female representation
in local govemment lo 33 /o' an increase in the reporting and prosecution of domestic violence, a reduction in
cases of doinestic violence, and ai) increase in the access to and quality of education for socially excluded
commui)ities, in parlicular girls and women.
People's Oriented Programme ImplementAtion (POPI) Sust*inxble Elimination and PreveJ)tion of the
Worst Forms of Child LAbour in BhAII'Ab and Cox's Bazir (Comic Reliefj
At tl)e start of this proj¢¢t over 3,200 children were working long hours in Bhairab's cottag¢ shoe factories.
Children, who also slepl there, frequently suffered from injuries, and glue inhalation. In Cox's Bazar over 6,500
¢l)ildi'en were working iii fish-drying plants, where they suffered sevei'e injuries and illnesses as a result of
handling sharp tools. raw fish, chemicals and pesticides. Children in both areas sadly suffered abuse at the hands
of employers.
LtL and local paitner. POPI, in conjunction witli Comic Relief, established a project which created an enabling
environment for children, parentslguardians, employers, duty beai'ers and other key stakeholders including
government, lo support the release and reintegration of targeted child labourers and gain commitment of all
groups not to engage in hazardous child laboltr in futur¢. Families were incentivised to send children to school.
Children received individually-assessed support, fiom a inenu including educational support, health support,
recreational activities and vocational training. All 6-14 years old children in the project area were preveiited
from engaging in hazardous labour by educating th¢m on the dangei's involved.
Flonting School And HeAlth service, Kishoregunj? Bangladesh.
Learning for Life and partner POPI began work on an innovative floating school project in November 2009, in
Ihe "liaor" flood-prone l'egion of Bangladesh. This innovative floating school travels from village to village
during the monsoon season when villages are completely cut off from mainland services and conducts lessons
for children who otherwise would not be able to attend school. In the evenings, the boat has been used as
resoui'ee centre foi. commuiiities and delivers liealtli and social awareness pi'esentations and shows. The floating
school has been designed to provide quality edlication for 250 childi'en (aged 6-12) and 50 youths (aged 13-18)
and pi'ovides 150,000 members of the target population with health and social awareness to improve their health
seekiiig behaviour aiid encourage them lo practice
Pagell

Learning for Life UK Limited
Trustees, Report
GOVERNANCE
Founders
Both founders, Charlotte Bannister-Parker and Sophia Swire, after 10 years of work, have ceased their active
involvement in running the organisation but remain supporlei's and fi'iends.
Governing document
The chai'ity is controlled by its governing docuinent, a deed of trust, and constitutes a limited company. liinited
by guarantee, as defined by the Companies Act 2006.
Trustees, induction And trtlining
The Trustees who served the chai'itable company during the year are shown on page 3.
New ti'ustees are selected ihroLEgh an open and competitive process, consisting of an initial application followed
by an interview. Once invited to join the board Trustees al'e provided with an induction pack consisting of the
governing doclimenls. annual repoi'ts and financial statements together with the policies and procedures of the
eharitable coinpany. Trustees are en¢ouraged to attend appropriate external training events wheie these will
facililate the undertakings of their role.
Sta￿Ing
Oui. Progi'amme Manager is Rebecca Paling
Our Fiiiance Officei. is Jonathan Calvo
Our Chair of Trustees Susan Simmonds provides pro bono management support.
Our Treasurer Perosha Tengra provide pro-bono goveinance support
Volunteers
Learning for Life has a core group of active volunteers who support all activities. Their on-going contribution is
fundamental to Learning for Life's continued success,
The Charity is run by ils TrLEslees who meet bi-monthly to determine the strategy of the Charity, to discuss
operalional and financial matters and to formulate policy. The Programme Manager attends all Trustee
meetings. The Trustee5 delegate responsibility for delivei'ing day to day management priniarily to the
Progi'amme Manager, who is responsible for ir)dividual supervision of our partners, staff and volunteers.
Truslees al'e also responsible for ensuring Ihal the team continue to develop Iheii. skills and working practices in
line with good practice.
RelAted pai'ty transAttions
None of the directors had any material interest at any time during the period in any contracts of significance in
relation to the business of the company except those staled in note 20 to the financial statements.
Publlc Benefit
The object of tl)e Charity is the prevention or relief of povei'ty in South Asia through the provision and
facilitation of ediication, training, healtl)care projects aiid community support, designed lo enable individuals
{children and women) and conimunities to generate a sustainable income. exercise their rights and be
self-sufficient.
Our primary aims and objeclives and subsequent activilies allow us lo directly meet the following criteria for
public benefil as defined by the Charity Commission guidance..
The prevention or relief of poverty.
The advancement of education.
The advancement of health and the saving of lives
Page 12

Learning for Life UK Limited
Trustees, Report
Our related activities also address the further public benefit criteria as defined by the Charity Commission.,
The advancement of human rights, conflict re501ution or reconciliation or Ihe promotion of religious or racial
harmony or equality and divei'sity;
The advancement of environmental protection or improveinent.
The relief of those in need. by reason of youth, age, ill-health, disability. financial hardship or other
disadvantage.
We aim to help ihe poorest and most marginalised members of society and no person is excluded on grounds of
l'ace, religion, gender. sexuality, disability or social position. Any private b¢nefit to individuals from our work is
incidental to our mairk objective.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on piiblic benefit when reviewing the Charity's aims and obj¢¢tives and in planning future activities.
Risk Analysis
The Trustees r¢cognise that there are risks to which Éhe Chai'ity is exposed. The Trustees keep all major risks to
the organisation under regular review and this is seen as integral to the a¢hievement of our strategi¢ goals. The
trustees are satisfied that we have a formal review in place and consider new and emei'ging risks and through
their day to day activities the staff are encouraged and guided to ensure the risk management processes are
effectively implemented. Systems hav¢ been established io mitigate known risks, including financial controls,
employment pro¢ediires, agi'eements with partners and volunteer training. The Trustees keep proper accounting
records and take i'easonable steps for the prevention and detection of fraud and other irregulai'ities. Health and
safety, equal oppoitunities and quality standards are prioi'itised. Records and archives are securely stored and
elecli'onic data carefully protected.
We a150 have in place a comprehensive risk register which is regularly reviewed by the Trustees. This serves as
a manageinent tool for managing risks l'ather than eliminating them.
FINANCIAL REVIII W
2024125 saw a very small fall in our uni'estricted reserves compared with last year. While this reflects the
challenging funding environment, Ihe organisation remains in a stable position.
We have sufficient funding to sustain our ongoing projects and Trustees are continuing to review our situation
on an ongoing basis.
Reserves Policy
Reseives al'e held in order that the charity operates effectively.
The reserve5 policy is reviewed on a regular basis and adjusted as risk perceptions and other factors change.
When reviewing and monitoring the reserves policy the Ii'u5tees ensure that they identify when the reserves are
drawn on 50 that they understand the reasons and can consider the corrective actions, if any, that needs to be
taken.
We are content that our current re5eives policy will cover 3 months operational expenditure.
Page 13

Learning for Life UK Limited
Trustees, Report
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing doeument
The ¢harity is controlled by its governing document, a deed of trust. and ¢onslilutes a limited company, limited
by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04662849 (England and Wales)
Registei'ed ChArity number
1105277
Registered office
9 Bei'nei's Pla¢¢
London
WIT 3AD
Trustees
Ms M Desai: H R Consultant
Ms S Engineer: Personnel Consultant
P Tengra: Chartered Accountant
S Qureshi: Trustee
C Hough: Barrister
S A E Simmonds: Charity Consultant
Complny Secretary
Ms M Desai
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
relaling to small companies.
Approved by order of the board of trustees on 18 November 2025 and signed on ils behalf by:
S A E Simmonds - Trustee
Page 14

Learning for Life UK Limited
Independent Examiner's Report to the trustees of Learning for Life UK Limited ('the
Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March
2025.
Responsibilities And basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of ih¢ accounts in accordance with the requirements of the Companie5 Act 2006
('the 2006 Act,).
Having satisfied myself that the accounls of the Company are not required to be audited under Part 16 of the
2006 A¢t and are ¢ligible foi. independent examination, I report in respect of my examination of your charity,
accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independent exxminer's statement
I have completed my examination. l ¢onfirni that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respeGt of Learning for Life UK Limited as required by section 386 of
the 2006 Act. or
2. the accounts do not accord with those re¢ords' or
3. the ac¢ounts do not comply with the accounling requiremeiits of section 396 of the 2006 Act other than
any requirement that the a¢¢ounts give a 'true and fair view which is not a matter ¢onsidered as part of an
independent examination. or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice foi. accounting and reporting by charities [applicable to charities preparing their
accounts in a¢eoi'dance with the Financial Reporting Standard applicable in ihe UK and Republic of
Ireland (FRS 102)].
have no concerns and have come across no olher matters connection with the examinatioi) to which attention
should be drawn in ihis report in order to enable a proper undei'standing of the accounts to be reached.
Shaminir Shah
Chamberlains UK LLP
173 Cleveland Street
London
WIT 6QR
18 Novembei. 2025
Page 15

Learning for Life UK Limited
Statement of Financial Activities for the Year Ended 31 March 2025
Unrestrieted
funds
Restrleted
nds
Total
2025
Note
Income And Endowments from:
Donations and legacies
Charitable activities
Investment income
23,016
23,016
95,487
2,378
95.487
2,378
Total incoine
25,394
95,487
120,881
Expenditure on..
Raising funds
Charitable activities
(3,183)
(23,018)
(3,183)
(78.788)
(55,770)
Total expenditure
(26,201)
(55,770)
{81.971)
Net {expenditure)lincome
(807
39,717
38,910
Net movement in funds
(807)
39,717
38,910
ReeonciliAtion of funds
Total funds brought forward
Total funds carried forward
42,164
44,964
87,128
17
41.357
Unrestricted
funds
84,681
Resti'icted
funds
126,038
TotAI
2024
Note
Ineome and Endowments from:
Donations and legacies
Charitable activities
Investment income
23,671
23,671
71,721
1,986
71,721
,986
Total income
25,657
71,721
97,378
Expenditure on:
Raising funds
Charitable activities
(1,689)
25,552)
{1,689)
(118,6551
{93,103)
Total expenditure
27,241
(93,103
120,344
Net expenditure
(1,584)
(21,382)
22,966)
Nel movement in funds
(1,584)
(21,382)
(22,966)
ReconcillAtlon of funds
Total funds bi'ought forward
43,748
66,346
110,094
Total funds carried forward
17
42,164
44,964
87,128
All of the charity's activities derive from continuing operations diiring the above two periods.
The funds breakdown for 2024 is shown it) note 17.
The notes on pages 18 to 25 form an integral part of these financial statements.
Page 16

Learning for Life UK Limited
(Registration number: 04662849)
Balance Sheet as at 31 March 2025
2025
2024
Note
Current assets
Debtors
Cash at bank and in hand
13
14
2,882
126,500
3.684
90.075
129,382
93,759
Creditors: Amounts falling due within one year
15
3,344
(6,631)
Net Assets
126,038
87,128
Funds of the chAI'Ity:
Restricted income funds
Restricted funds
17
84,681
44,964
Unrestricted income funds
Unrestricted funds
41,357
42,164
Total funds
17
126,038
87,128
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledg¢ their responsibilities for Complying wilh the requirements of the Act with respect
to accounting records and the preparation of accounts.
The financial statements on pages 16 to 25 were approved by the trustees, and authorised for issue on 18
November 2025 and signed on iheir behalf by..
P Tengra
Trustee
The notes on pages 18 to 25 form an integral part of these financial statements.
Page 17

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
I Charity stAtus
The charity is limited by guaranlee, incorporated in England & Wales, and consequently does not have share
capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity
in the event of liquidation.
The address of its registered offi¢e is:
9 Bei'nei's Place
London
WIT 3AD
2 Accounting policies
SummAry of significant Accounting policies and key Accounting estimates
The principal accounting policies applied in the preparation of these finati¢ial statement5 are set out below.
These policies have been consistently applied to all the years presented, unless olhenvise stated.
Statement of compliAnee
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice (applicable lo chai'ities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019)
(Cl)ai'ities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Basis of preparation
Leai'ning for Life UK Limited meets ihe defii)ition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unles5 Otherwise stated in the relevat7t
accounting policy notes.
Going Concern
The trustees consider that there al'e no material uncertainties aboul the charity's ability to continue as a going
concem nor any signifi¢anl areas of uncertainty Ihkt affect the carrying value of assets held by the charity.
Income And endo)Yments
All iii¢ome is recognised once the charity lias entitlement to the income, it is pi'obable that the income will be
received and the amount of the income receivable can be measured reliably.
Donailoiis and legncies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of pei'foi'mance by the charity before the
chai'ity is enlitled to the funds, the inconie is defei'i'ed and not ￿cOgniSed until eiiher those coi)ditions are fully
met, or the fulfilment of those conditions is wholly within the control of the chai'ity and it is probable that these
conditions will be fulfilled in the reporting pei'iod.
Page 18

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
Expendlture
All expenditure is recognised once there is a legal or constructive obligalion to that ¢xpenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditui'e heading that aggi'egate similar costs to thal category. Whei'e cosls cannot be directly attributed to
particular headings they have been allocaled on a basis consistent with the use of resources, with central slaff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Othei. support costs are allocated based OD the spread of staff costs.
Raisingfiinrfs
These are costs incurred in attracting voluntary income. the management of investtnents and those incurred in
trading activities that raise funds.
Clinrlirtble ac(iviiles
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for ils beneficiai'ies. It includes both costs that can be allocated directly to such aclivities and those costs of an
indirect nature necessary to support ihem.
Granl provlslons
Provision5 for grants are made when th¢ intention to make a grant has been communicated to the recipient but
Ihere is unceilainty aboul either the timing of the grant or the amount of grant payable.
Governance costs
These include tlie costs attributable to the charity's ￿MplianCe with Constitutional and statutory requiremenls,
including audit, stralegic management and Érustees meetings and reimbursed expenses.
Taxation
Tl)e charity is Considered to pass the tests set out in Pai'agi'aph I S¢liedule 6 of the Finance Act 2010 and
th¢i'efore it meets the definitioii of a chai'itable company for UK corporation lax purposes. Accoi'dingly, the
¢harity is potentially exempt fi'om taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992. to the extent that such income or gains are applied ¢xclusively to Charitable purposes.
Cash xnd cAsh equivAlents
Cash and cash equivalents compi'ise ¢ash on hand and call deposits, and other short-term highly liquid
investnienls that are readily convertible to a known amount of cash and are subject to an insignificant risk of
hange in value.
Page 19

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary
assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of
ex¢hange prevailii)g at that dale.
The I'esults of overseas operations are translated at the average rates of eK¢hange during the period and their
balaiice sheels at tlie i'ales ruling at the balance sheei date. Exchange differences arising on translalion of lh¢
opening nel assets ai)d results of overseas operations are reported in other comprehensive income and
accumulaled in equity {artribuled lo non-controlling interests as appropriate).
Otlier exchange differgnces are recognised in the Statement of Financial Activities in the period in which they
arise except for..
l) exchange differences on Iransactions entered into to l)edge certain foreign currency risks {see above):
2) exchange differences arising on gains or losses on non-monelaiy items which are i'ecognised in other
compi'ehensive income. and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from
or payable to a foi'eign operation for which settlemenl is neither planned nor likely to occur (therefore forming
part of the net inveslment in the foreign opei'ation), which ar¢ recognised in other comprehensive income and
reported under equity.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of
the objectives of the ¢harity.
Restricted income funds are those donated for use ii) a particular ai'ea or for specifi¢ purposes, the use of which
is i'eslricted to that a￿a oi. purpose.
Pensions and other post retirement obligatlons
The charity operates a defined contribution pension scheme whi¢h is a pension plan under which fixed
contributions are paid ii)to a pension fund and the cliarity has no legal or constructive obligation lo pay fuither
contributions even if the fund does iiot hold sufficient assets lo pay all employees the benefits relating to
employee service in the cui'rent and prior periods.
Contributions lo defii)ed ¢onlribution plans are recognised in the Statement of Financial Activilies when they are
due. If conti'ibulion paymeiits exceed the contribution due for service, the excess is recogiiised as a prepayment.
3 Income fi'om donations and legacies
Unrestricted
funds
General
Total
fuiids
Donations and legacies.
Donations
23,016
23,016
TotAI for 2025
23,016
23,016
Total foi. 2024
23,671
23,671
Page 20

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from ehfiritxble activlties
Restricted
funds
Totpl
funds
General Fund
95,487
95,487
Total for 2025
95,487
95,487
TotAI for 2024
71,721
71,721
5 Investment iJ)come
Unrestricted
funds
Gener*]
Total
funds
Interest receivable and similar in¢oine'
Interest receivable on bank deposits
2,378
2,378
Tot*1 for 2025
2,378
2,378
Total for 2024
1,986
1,986
6 Expenditure on raising thnds
8) Costs of g¢nei'Ating donations And legacies
Unresti'icted
funds
General
Total
funds
Note
Fundraising costs
3,183
3,183
Total foi. 2025
3,183
3,183
TotAI for 2024
1,689
1,689
7 Expendlture on charit8ble activities
Unrestricted
funds
Geiieral
Restricted
funds
Total
fuiids
Note
Grant funding of a¢livities
Governance & support costs
47,044
8.726
47,044
31,744
23,018
TotAI roy 2025
23,018
55,770
78,788
Tot*] foi. 2024
25,552
93,103
118,655
Page 21

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
In addition to the expenditure analysed above, there are also governance costs of £31,744 (2024 £31,730)
which relate directly to charitable activities. See note 8 for further details.
8 Analysis of governance and support costs
Governance eo$tS
Uni'estricted
funds
Geileral
Restrieted
fuiids
Total
funds
Staff costs
Wages and salaries
Pension Costs
13,239
448
8,600
21,839
448
Independent examiner fees
Management fees
Other governance & 5UPPOrt costs
Total for 2025
2,520
5,000
1,811
2,520
5,000
1,937
126
23.018
8,726
31,744
Total for 2024
25,552
6,178
31,730
9 Trustees remuneration and expenses
No Irustees, nor any persons connected with them, hav¢ received any remuneration from the charity during the
year.
10 Staff costs
The aggregate payroll Costs were as follows..
2025
2024
StAff costs dui'ing the yeAr were:
Wages and salaries
Pension costs
21,839
448
22,395
454
22,287
22,849
The monthly average number of persons (ii)¢luding senior management I leadership leam) employed by the
charity during the year expressed as full time equivalents was as follows..
2025
2024
Employees
Page 22

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
No employee received emoluments of more than £60.000 during the year.
11 Independent examiner's remuneration
2025
2024
Examination of the financial statements
2,520
2,340
12 TAXlltion
The charity is a registered charity and is therefore exempt from taxation.
13 Debtors
2025
2024
Prepayments
2,882
3,684
14 Cash and cash equivalents
2025
2024
Cash at bank
126,500
90,075
IS Creditors: amounts fAlling due ivlthln one year
2025
2024
Accruals
3,344
6,631
16 Pension and other schemes
Defined contribution pension scheme
The charity operales a defined coi)tribution pensioii scheme. The pension cost ch￿'ge for the year represents
contributions payable by the charity lo the scheme and amounted to £448 {2024 - £454).
Page 23

Learning for LAfe UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
17 Funds
Balance at
31 March
2025
Balance at i
April 2024
Incoming
resources
Resources
e%pended
Transfers
Uni'estricted funds
Geiiernl
General Fund
42,164
25,394
(21.201)
(5,000)
41.357
Restrlcted funds
Floatiiig Schools
Dan's School
Emergen¢y Relief
Covid Recovery
Guernsey Covid R¢￿Very
Early Years Education
24,235
2.836
574
61.517
4.000
(15,686)
(22.864)
70,066
(11,028)
574
7,513
5,000
575
6,938
9.806
6,938
(6,938)
24.970
17,220)
17,556
Total restrieted funds
44,964
90.487
(55,770)
5,000
84,681
Total fullds
87,128
115,881
76,971)
126,038
BalAnee At
31 MArch
2024
Balance at I
Api'il 2023
Incoming
resources
Resourees
expended
Transfer5
Unrestricted funds
Geiieral
General Fund
43,748
25,657
(22,241)
(5,000)
42,164
Restricted
Floatiiig S¢hools
Dan's School
Emergency Relief
Covid Re¢overy
Guernsey Covid Recovery
Early Years Education
54,612
3,526
574
1,922
5,712
32,716
(63,093)
(5,690)
24.235
2,836
574
575
6,938
9,806
5,000
5,516
,226
27,264
(6,863)
(17,458)
Total i'esti'lcted funds
66.346
66,722
(93,104)
5,000
44,964
Total funds
110,094
92,379
(115,345)
87,128
Page 24

Learning for Life UK Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
18 Analysis of net Assets behyeen funds
Unrestricted
funds
General
TotAI funds at
31 March
2025
Current assets
Current liabilities
129,382
3,344)
129,382
3,344
Total net assets
126,038
126,038
Unrestrict¢d
fuiids
GenerAI
Total funds at
31 Mai'ch
2024
Curi'ent assets
Cun'ent liabilities
93,759
{6,631
93,759
6,631)
Total net assets
87,128
87,128
19 Analysls of net funds
At l Aprll
2024
Financing eash At 31 March
flows
2025
Cash at bank and in hand
90,075
36.425
126,500
Net debt
90,075
At l Api'il
2023
36,425
Finaneing cash
flows
126,500
At 31 March
2024
Cash ai bank and in hand
121,362
(31,287)
90,075
Net debt
90,075
20 RelAted party transactlons
Mehta & Tengra, a firm in which P Tengra (Trustee) is a partner. provides accounting and payroll services at no
cosl.
In the absence of a chief executive, Susan Simmonds (Trust¢e) offers her services pro bono.
Page 25

Learning for Life UK Limited
Statement of Financial Activities by fund for the Year Ended 31 March 2025
Unrestricted Funds
Total
TolAI
Unrestricted Unrestricted
Fuilds
Fund$
2025
2024
Income #nd Endowments from:
Donations and lega¢ies
Investment income
23.016
2,378
23,671
1,986
Total income
25,394
25,657
Expenditure on:
Raising funds
Charitable activitie5
(3.183)
{23,018)
(1,689)
25,552)
Total expenditure
Net expenditure
807)
1,584)
Net movement in funds
(807)
(1,584)
Reconciliation of funds
Total funds brought forwai'd
42,164
43,748
Total fund5 carried forward
41,357
42,164
This page does not forin parl of the statutory financial slalements.
Page 26

Learning for Life UK Limited
Statement of Financial Activities by fund for the Year Ended 31 March 2025
Restricted Funds
TotAI
Restricted
Funds
2025
Total
Resti'icted
Fund5
2024
Income And Endoivments from:
Charitable aotivilies
95,487
71,721
Total income
95,487
71,721
Expenditure on:
Charitable activities
(55,770)
93,103
Total expenditure
(55,770)
93,103
N¢t income/(expendilure)
39,717
{21,382
Net movement in funds
39,717
(21.382)
Reconciliation of fund5
Total ￿ndS broughi fonvard
44,964
66,346
Total funds carried forwai'd
84,681
44,964
This page doe5 not form part of the statutory financial statements.
Page 27

Learning for Life UK Limited
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
TotAI
2024
Income And Endowments fi'om:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
23,016
95,487
2,378
23,671
71.721
1,986
Total income
120,881
97,378
Expenditure on:
Raising funds {analysed below)
Charitable activities (analysed below)
Total expenditure
(3,183)
(78,788)
(1,689)
118,655)
(81,971)
120,344)
Net income/{expendilure)
38,910
22,966)
Net movement in funds
38,910
(22,966)
Reconciliation of funds
Tolal funds brought forward
87,128
110,094
Tolal funds carried forward
126,038
87,128
This page does not forin part of the statutory financial slalements.
Page 28

Learning for Life UK Limited
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Donatlons ftuil legftcles
Appeals and donations - General
23,016
23,671
23,016
23,671
Cliarilable a¢(Ivl(lÉs
Grants receivable - FS
Grants receivable - DS
Grants receivable - CR
Grants i'eceivable - GCR
Grants receivable - EYE
61,517
9,000
32,716
5,000
5,516
1,225
27,264
24,970
95.487
71,721
litveslnieiil iiiconie
Interest on cash deposits - General
2,378
,986
2,378
1,986
Rrtlslngfiincls
Fundraising costs- General
(3.183)
(3,183)
(1.689)
1,689
Clinrlillble uetlvliles
Grant5 payable - institutions - FS
Grants payable - inslilutions - DS
Grants payable - inslilutions - CR
Grants payable - instiliitions - EYE
Wages and salaries - FS
Wages and salaries - DS
Wages and salaries- CR
Wages and salaries - EYE
Wages and salaries - General
Staff pensions (Defined contribution) pension scheme l General
Insui'ance - General
Computer software and maintenance ¢osts - General
Printing, postage and stationery - General
Trade subsci'iplions - Genei'al
Independent examiner's fee - General
Underl(Over) prov of independent ¢xaminees fe¢- General
Management fees - General
Bank ¢hai'ges - FS
Bank cl)arges- DS
Bank charges - CR
(12.060)
(20,389)
(59,418)
(5,090)
(5,635)
(16,782)
(3,600)
(501)
(1,202)
(650)
(16,442)
(454)
(1,061)
(35)
(47)
(ioi)
(2,700)
360
(5,000)
(75)
(100)
(25)
(14,595)
(3,600)
(2,400)
(2.600)
(13.239)
(448)
(1,135)
(35)
(564)
(2,700)
180
(5,000)
(25)
(76)
This page does not form part of the statutory finaiicial statements.
Page 29

Learning for Life UK Limited
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Bank charges - EYE
Bank charges- General
(25)
(77)
(25)
(72)
(78.788)
(118,655)
This page does not form part of tlie statutory financial statements.
Page 30