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2025-12-31-accounts

THE BEDE GRIFFITHS CHARITABLE TRUST

Registered Charity No: 1106071

Annual Report and Accounts

for the year ended 31 December 2025

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Fr Bede Griffiths
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THE BEDE GRIFFITHS CHARITABLE TRUST ANNUAL REPORT AND ACCOUNTS 2025

TABLE OF CONTENTS

Page(s)
Reference and Administrative Details 2
Report of the Trustees 3 – 7
Independent Examiner’s Report 8
Statement of financial activities 9
Balance sheet 10
Notes forming part of the financial statements 11 – 17

P a g e | 1

THE BEDE GRIFFITHS CHARITABLE TRUST ANNUAL REPORT AND ACCOUNTS 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Patrons

Adrian Rance-McGregor, BA Colonel Robert (Bob) Stewart, DSO

Rev Dr Christopher Collingwood MA, BMus, PGCE, MA, PhD, LRSM Susan Collingwood CertEd, ITEC

Registered and Principal Office

120 Dukes Avenue Theydon Bois Epping, Essex CM16 7HF Secretary@bgct.org.uk

Bankers HSBC Canterbury Kent

Independent Examiner

Piyush Jasani FCCA For and on behalf of PJT and Co, Chartered Certified Accountants Accountancy House, 90 Walworth Road, London SE1 6SW

Website

www.bgct.org.uk

The Trustees at the time of the approval of this Report are set out below. Rev Simon Paul was elected at the 2025 AGM. Others acted for the whole of the year ended 31 December 2025 -

Hiten Anand, BSc Hon Secretary Mark Bradberry René Cadet Lucie-Jane Lewis, MBE Philippa Mistry-Norman, BA, Dip Chair Greville Norman, BSc(Econ), CPFA, AGP Hon Treasurer Rev Simon Paul Elected 21 June 2025 Rosemary Pruss Michael Pruss, BA, MFA Dr Richard Snooks Lady Moira Swayne

The Bede Griffiths Charitable Trust is a Charitable Trust governed by a Constitution amended on 21 August 2016 and registered with the Charity Commission, number 1106071.

The governing body of the Trust is the Committee, which comprises from 5 to 11 Trustees, who are elected by the membership for periods of three or four years. At the end of 2025 and at the time of approving this report there were 11 Trustees.

P a g e | 2

REPORT OF THE TRUSTEES

The Trustees present their report along with the financial statements of the Charity for the year ended 31 December 2025. The financial statements have been prepared using the accounting policies set out in Note 1 to the financial statements and comply with the requirements of the Charities Act 2011 and 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 (FRS 102) (second edition).

Objectives and activities

The Bede Griffiths Charitable Trust was formed in 2003 and registered with the Charity Commission in 2004 with the following objects, unchanged by the constitution amended in 2016 -

  1. The advancement of religion in particular to promote understanding and co-operation between the major religions and faith communities of the world.

  2. The relief of poverty in the Indian sub-continent by the provision of such grants as the trustees shall determine from time to time, with particular reference to the work and vision of Father Bede Griffiths.

Father Bede Griffiths was an English Benedictine monk who went to live in Southern India in 1955 “to find the other half of his soul”. He lived there for the last 35 years of his life, first helping to establish a Christian ashram in Kerala and then taking over the spiritual leadership of the Saccidananda Ashram (better known as Shantivanam https://www.shantivanamashram.com) near Trichy in Tamil Nadu. He wrote many books and spoke in many parts of the world promoting interfaith understanding and dialogue. As well as being a great spiritual teacher, Father Bede actively supported the poor and destitute in the villages around Shantivanam. Further information about Bede Griffiths is at www.bedegriffiths.com and https://bedegriffithssangha.org.uk/. Brother Martin, a friend and disciple of Father Bede, suggested that the Trust was formed in Father Bede’s name to help projects initiated by the Ashram and by individuals associated with the Ashram.

The Trust fulfils its objects by making grants to charitable projects in India initiated and managed by local people known to the Trustees, and many of the Trust’s supporters, in response to the social and economic needs of the most disadvantaged people. The projects are in villages within around 10 miles of the Ashram, called Thannirpalli, Pattavarthi, Veerambur and Inungur. Applications are normally accompanied by a financial statement of income and expenditure of the project in the previous year and/or by audited accounts.

The Trust is supported by members of the Bede Griffiths Sangha, an active community of followers of Father Bede which was founded in 1993 (see https://bedegriffithssangha.org.uk/), by Chigwell School, by Christ Church in Morningside Edinburgh, by the Rotary Club in Lymington and District and a wider community inspired by the work of the Trust itself and its projects. There is support for the Trust in the UK and in the USA and some other parts of the world.

Achievements and performance

Cumulatively to 31 December 2024

Cumulatively from its formation to 31 December 2024 the Trust had raised £1,157k mostly in donations and gift aid, with a little income from sales, events and interest.

The Trust made grants up to 31 December 2024 to fund the following major infrastructure –

Grants were also made up to 31 December 2024 to contribute towards -

P a g e | 3

REPORT OF THE TRUSTEES

In July 2020 the Trust launched its new website www.bgct.org.uk containing videos, links to Justgiving and to other relevant sites. The site was developed largely by two of the Trustees and at little cost to the Trust.

Financial Review

The year to 31 December 2025

The Trust has been fortunate in that –

In 2025 gross income was £54.8k. (2024 - £42.5k.). Total expenditure for 2025 was £58.1k. (2024 - £44.8k.).

The Timothy Pruss Memorial School

Fr Pinto of Shantivanam with the residents of its Home for the Elderly

The Trust made or committed grants in 2025 of £57.7k towards the following projects –

P a g e | 4

REPORT OF THE TRUSTEES

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Sr Rose and Br Martin of the Swami Bede Sports Day at the Timothy Pruss Memorial School
Dayananda Trust with children at its Kindergarten
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Bank charges in the year were £44, the cost of generating charitable income was zero and governance costs, for Trustees’ insurance and the hire of a hall for the AGM, were £321.

The Trustees confirm that since the year end they are not aware of any events that would have a material detrimental impact on its position.

Impact

The Trust is undeniably small, averaging a turnover of around £57.5k pa over approximately 21 years of operation. It has had a disproportionately significant impact on its beneficiaries for the following reasons -

When determining grant allocations, trustees have had regard to the guidance issued by the Charity Commission on public benefit. In doing so, trustees have been mindful that, as a charity for the relief of poverty, the Bede Griffiths Charitable Trust is required to satisfy the ‘benefit’ aspect only. The charity does not have a purpose which is for the benefit of named individuals, whether or not they are poor.

Reserves Policy

The Trust maintains an unrestricted fund and 16 restricted funds (shown in notes 12 and 13). The unrestricted fund is applied to meet both the balance of grants for restricted funds which do not have sufficient cash and expenditure, including grants, for which there is no restricted fund.

The Committee tends to make its final grant-making decisions in March or April and many of its grant payments in April or May, except for the Timothy Pruss Memorial School to which grants are transmitted four times a year. The Trust has no commitments to its beneficiaries and, with the exception of the Timothy Pruss Memorial School, makes grants as large as may be using only the cash at its disposal in appropriate funds at the appropriate time. It does not borrow.

Trustees recognise that donors generally give money so that it can be applied to projects within a relatively short timescale and the Trust has used all, or very nearly all, of the cash in most of its funds by the end of April or May. It is able to do so because it has no staff, very little in the way of support costs and because it receives regular donations, usually monthly, from its supporters to its unrestricted and restricted funds.

The Trust does, however, take a medium-term view of its ability to make grants in the future through a detailed 18-month cash budget, updated each month, which takes into account current cash in its funds and forecasts, given its regular donations, future income on which it can reasonably rely.

At the end of 2025 reserves were £2,527 of which £1,915 was cash-backed (cf £5,073 at the end of 2024, £4,230 cash).

P a g e | 5

REPORT OF THE TRUSTEES

Future Plans

Project managers in India are aware of the Trust’s reserves and grant-making policy. On whatever scale the Trust can support them, its activities continue to improve the lives of its ultimate beneficiaries.

The Trust has a fundraising strategy and intends to hold at least one major fundraising event each year when circumstances permit.

Budgeted expenditure for 2026 based on cash and forecast income is around £45k but actual expenditure will depend on what cash is available in applicable funds at the appropriate times. In 2026 the Trustees plan to continue to make grants towards –

Investment Policy

The Trust has insufficient funds to consider long term investments. The Trust’s current policy is to keep any surplus liquid funds in a deposit account with its bankers, HSBC, and to maintain liquidity by regular transfers from the current to the deposit account and vice versa. Around £500 has normally been kept in the current account and the remainder in an interest-earning deposit account.

Risk Management

The Trustees seek to conduct business within a framework of good governance, prudent financial control and sustainability. In principle, the Trustees believe that the framework suggested by the Charity Commission offers a comprehensive and coherent methodology, and it has been adopted by the Trust.

The Trust therefore considers its major risks under the following categories:

The trustees are concerned that its resources have been able to meet a diminishing proportion of the funds requested by some of the projects it supports and have kept project managers informed of this. The sterling/ Rupee exchange rate continues to be a concern though the Trust has made it clear that this risk is borne by the Indian charities. The Trust has insufficient funds to mitigate exchange rate risk.

Because the Trust allocates grants solely to projects in India and does not employ agents in that region, trustees need to pay particular attention to questions of actual need and the proper expenditure of funds in relation to those needs. Of the risks identified in the risk register, the most challenging therefore are the risk of fraud or error, on the part both of the Trust and of project managers, and the risk of inappropriate use of funds by the projects in India. To mitigate against these risks, the Trust applies due diligence to all its own financial processes and requires the same on the part of the Indian charities by means of a memorandum of understanding with each. Monitoring of expenditure is achieved through an agreed reporting process in combination with face-to-face meetings with project managers when trustees visit India.

The Trustees have insured their liabilities as trustees.

P a g e | 6

REPORT OF THE TRUSTEES The Trust adopted a form81 membership scheme in August 2016. At the time of approving this report, 118 membership was just over ona hundred. Mgmbgrs are kepi inlorm¢d during the year by the circulation of news18tt8r8 of which there was one In 2025. M8mbers of Ihe Committèè 8rè 8ppointecT at Annual GènèT8I Meetings. usually on the recommendation of the Committee. The Comrnittee'$ recommendations were based on the Committee's knowledge of tho skills. commitment and charities experience ol Ihe individuo18nd on the basis of hig1 h8r familiarity with the work of the Tru￿ and thè projects it supports. The AGM held on 21 June 2025 at the Church Hau, Burley In th8 New Forest was the Trust's third 'hybfid' AGM. The Church providgd 8udio-visual facilities and Lady Moira Swayne provi¢Je¢J light refre$hment$ lor members attendingth• meeting in person free-of-charge, forwhich the Trustees arè èxtr4mèly grateful. The Trustee8 met in Committee three times in 2025. There is also eonsult8tTron amongst the Trustees outside formal rnegtings, particularly among￿ thosé wtth specific responsibilities. During 2025 all meetingg of the Committee took place online. The Trust's constitution provides for sueh meetings. In addition a number of Trustees would norm8llyvisit one or more of the projects in India at their own expense at lÈa$t once a year. The purpose of such visit$ Is partly to satisfy trustees. grantors and donors that the projects ar8 being man888d properly and that the tsutcomes of the projects are 8ener8Lly as agreed with the Trustees when eonsid8ring applications for fundlng. In J8nu8ry 2025 Rev Simon Paul-who later became a Trustee- visite¢J th8 projects the Trust supportswith • party from Edinburgh. The Trust has no staff but it hos the con¥iderabie continulng commitment and voluntary input of its Officèr$ ond other Trust888. Law applicBble to chsrities in England antj Waleg requires the Trustees to prepare statements for each financial year that give 8 trua and fatr view of th8 charity's a￿4vitIeS during the year and of its finaneial position at the end ol the year. In prep8ringtinancial statements giving 8 tru8 and fairview, the Tru￿06& should ttsuow be8t practice and- Select suitab18 accounting policies and then appLyth?m consistently; Make judgemènts and e8timates ihat ale reasonable and prudent. State whether apptscable accounting standard$ 8nd statements of recommended practice have been lollowod, $ubject to any material dep8rturo8 disclosed and explained In tho financial statementg; and Prepara thè financial ststements on thè going-concem basis unLeg9 it 18 inappropriate to presume th8t the eh8ritywillcontinue in operation. The Trustees are regponsiblè for k88ping proper accounting rèetsrds which disclose wlth reasonable accuracy the financial po$Ftion of the charity an(J which enab18 them lo ascertain the financial po$ition of the charity and whieh enable Ihem to ensure that the financial Statements comply with applicable laws. and re8ulaiions. They are aL80 responsible for safeguarding thè 8g$ét$ of the charity and hence for t8kn'n8 reasonable stepg for the prevention and d¢tection olfraud and otherirreguiarttie8. Independent Examiner Pryush Jaganl FCCA of PJT and Co. Chartered Certffièd kcountants, Accouni8ncy House. 90 Walworth Road. London SE1 6SWwas appointed 8$ theTru8t's Independent Examin¢ron 6April 2025. Approv￿ bytheTru6t••8 on 14Jun• 2026 and slgn•d on thglr bghall by- Hitgn Anand Tru8t•e and Hon Secrotsry Page 17

REPORT OF THE INDEPENDENT EXAMINER I r•port to the trust￿8 on my examinffiion ol the aeeount$ of th¢ Bede Grifff(hs Charitable Tnjgt fof th• y••r ended 31 December 2025. A••pon￿b}IllI•• and b••l• of A# Ihe eharitys truste¢8. you are ￿SpOnsIbl￿ for the preparation of the accounts In rgport ae¢ord•nc¢ with the requirements olthe ch•ritI￿ Act 2011 l-the Act'l. I report in respeci ot my •x¥nination of tho Tn￿t'S aecounts ¢•rri•d oul und•r 8•Ctlon 14S ot the 2011 Act and in carrying out my examinaiion, I have followed all the

ppli¢abL¢ Direcu"on8 by thè Charity Comrr48sion undei ￿Ctbon 14515llbl ol the

Ind•p•nd•nl •Mmlnw' •t•t•m•nt I hov¢ ¢ompleted my examination. l ¢onfirm that no materiol mattors h*v• come to my attention in conn•etitin 7Mth tho •xamin8tion whl¢h glv•8 m¢ ¢au8e to beilevo th4t In. •ny mo11ri81 re8pect- th• •¢¢ounling record8 wer• not k¢pt in •¢¢ordanc• with a•ction 130 of th• Charitie8 Act,. or th• accountg dld not •ceord with the accountlng record9', or tho occountg did n¢X ¢omply with the 8pplicabl8 r•qylf•m•nt8 concornlng th• lorm and ¢ont•nl ot accounts 9•1 Out in thg Choritiea IAccounts and R•port81 R•iu¢aUon8 2008 oth•r th•n any reqLtirementthat the account$ 8fve a 'tnJe and lair, which • matter con•ld•r•d 88 part of •n Indopend•nt examlnaiion. I h•v• no concerns and ha¥• ¢om• •¢10￿ no oth•r mw•r8 In conn•¢tlon wlth th• examin￿lOn to which attention should b¢ drawn in this report In ord•r to •nobl• A pfopor und018tanding ol th• •¢¢tsunt8 to be r••ch•d. N•m•: Pw$h J##ani FCCAforand on bth•llof PJT and Co. Chart•r•d C•rttli•d A¢¢ountants Addr•￿. couni•nty HtsU￿. ￿walwOrth Road. London SE1 6SW Page 18

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

Notes
Income and endowments from -
Donations (with associated gift aid)
Grants
Legacies
Charitable activities
Other trading activities
Investments
Other income
Total
Expenditure on -
Raising funds
6
Charitable activities
5
Other
6
Total
Net income/ (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds -
Total funds brought forward
Total funds carried forward
Income and endowments from -
Donations (with associated gift aid)
Grants
Legacies
Charitable activities
Other trading activities
Investments
Other income
Total
Expenditure on -
Raising funds
6
Charitable activities
5
Other
6
Total
Net income/ (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds -
Total funds brought forward
Total funds carried forward
STATEMENT OF FINANCIAL AC
For the year ended 31 December 2025
For the year ended 31 December 2024		 Unrestricted
funds
Restricted
income
funds
Total
funds
2025
2025
2025
£
£
£
2,848
49,480
52,327
-
-
-
-
-
-
-
-
-
-
1,720
1,720
765
-
765
-
-
-
3,613
51,200
54,812
-
-
-
-
(57,687)
(57,687)
(365)
-
(365)
(365)
(57,687)
(58,052)
3,248
(6,487)
(3,240)
(5,793)
5,793
-
(2,545)
(694)
(3,240)
5,073
47,046
52,119
2,527
46,351
48,878
Unrestricted
funds
Restricted
income
funds
Total
funds
2024
2024
2024
£
£
£
4,152
35,025
39,177
-
-
-
-
-
-
-
-
-
974
1,383
2,357
1,001
-
1,001
-
-
-
6,127
36,408
42,535
(59)
-
(59)
-
(44,350)
(44,350)
(368)
-
(368)
(427)
(44,350)
(44,777)
5,700
(7,942)
(2,242)
(1,466)
1,466
-
4,234
(6,476)
(2,242)
838
53,523
54,361
5,073
47,046
52,119
TIVITIES

Page 9

tundsat 31DxlO25 3101¢ 2024 Cash at bankand in haThJ 55.228 59.709 Jncunts f3llwyd￿￿thn (w>e lo￿21 48.878 759) 52.119 3113 46351 2527 47, 5.073 r￿pa8¢S 1310 17ftym dthesefinaKial siaiement> SfAIEMEiifoFC45HFL(Y•IS Netcash prtywjed Chaw in cash3￿1 (ash ¢qu￿d￿ts in theyear IL2241 15.8411 541

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

Notes forming part of the financial statements For the year ended 31 December 2025

1. Principal accounting policies

1.1 Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. In preparing the financial statements the charity follows, except where indicated below, the standards of the Statement of Recommended Practice for Charities. The Trustees’ policy is that the Trust should adopt best practice. Accordingly the Trustees have decided to account on an accruals basis.

1.2 Fixed assets

The Trust has no fixed assets. Assets of the Trustees, such as computer equipment and use of their homes for meetings, are made available for the benefit of the Trust at no charge.

1.3 Incoming resources

Donations are recognised in the period in which the Trust is entitled to receipt and receipt is probable. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. The Trust received and was advised of no legacies in 2024 or 2025.

1.4 Resources expended

Expenditure is accounted for on an accruals basis and allocated to the appropriate heading in the accounts. Expenditure is recognised in the period in which it is incurred. Constructive obligations are recognised where grants have been approved by the Committee and notified to the Indian charity as being due in the year concerned but, for whatever reason, were not paid in that year.

1.5 Charitable expenditure and basis of allocation of costs

The Trust has no staff, no salaries and its only governance costs related to Trustees’ insurance and purchases of software. It also has incurred bank charges in generating voluntary income and in transferring funds to India and, occasionally, in buying goods for sale. These costs are allocated directly to appropriate funds and, being immaterial, are otherwise met from the unrestricted fund.

1.6 Gifts in kind

Voluntary income received by way of donations to the charity is included in full in the Statement of Financial Activities when receivable. Gifts in kind are included at market value and as resources expended at the same value when distributed, except for time devoted to the Trust or costs incurred by the Trustees for the Trust unless these are reimbursed.

1.7 Fund accounting

The Trust meets its objects almost exclusively by making grants to charities in Tamil Nadu, India. It maintains restricted funds for each of those charities, each of which may have one or more than one purpose and activity. In the latter case the Trust may maintain restricted funds for some of those individual activities as well as for the totality of that charity's activities. A description of the activities of each charity is provided in note 11. Gift aid is, and since the formation of the Trust has been, credited to the same fund as the donations which gave rise to it except where the donor has expressly requested to the contrary. Funds held by the Trust are either -

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

or

Restricted income funds - these are funds that can only be used for particular restricted purposes narrower than the objects of the Trust. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

The Trust has no endowment and no designated funds.

1.8 Transfers

All funds are held for the Trust. Transfers may be executed for projects which have been completed but have a remaining surplus. Transfers from restricted funds have taken place only with the donor's consent. Trustees agreed transfers from the unrestricted fund to restricted funds to meet any expenditure in those restricted funds for which there is insufficient restricted income.

1.9 Irrecoverable Value Added Taxation

The Trust is not registered for Value Added Tax. Any irrecoverable Value Added Taxation is aggregated with the expenditure to which it relates.

Page 11

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

Notes forming part of the financial statements For the year ended 31 December 2025

2. Detailed income and expenditure account

Incoming resources
From generated funds -
Voluntary income -
Donations with any associated gift aid
Grants
Legacies
Total voluntary income
Total fund generating activities
Total investment income
Total from generated funds
Total incoming resources
Resources expended
Cost of generating funds -
Costs of voluntary income -
Bank charges
Fundraising events
Postage
Publicity
Total costs of voluntary income
Total costs of goods sold
Total investment management costs
Total cost of generating funds
Charitable activities -
Costs of transmitting grants
Grants -
To individuals
To organisations
Total grants
Total charitable activities
Governance and other costs -
Conference software
Hire of room
Office expenses
Trustee insurance
Website
Other costs
Total governance and other costs
Total resources expended
Net income/ expenditure
Funds b'f
Funds c'f		 From
formation to
31 December
2023
2024
2025
£
£
£
£
%
1,099,217
39,177
52,327
1,190,720
98.3%
-
-
-
-
-
-
-
-
-
-
1,099,217
39,177
52,327
1,190,720
98.3%
12,662
2,357
1,720
16,739
1.4%
2,428
1,001
765
4,194
0.3%
1,114,307
42,535
54,812
1,211,653
100.0%
1,114,307
42,535
54,812
1,211,653
100.0%
(1,659)
(65)
(44)
(1,768)
(0.1%)
(140)
(59)
-
(199)
-
(171)
-
-
(171)
-
(637)
-
-
(637)
-
(2,607)
(124)
(44)
(2,775)
(0.2%)
(3,964)
-
-
(3,964)
(0.3%)
-
-
-
-
-
(6,571)
(124)
(44)
(6,739)
(0.6%)
(3,445)
-
-
(3,445)
(0.3%)
(8,144)
-
-
(8,144)
(0.7%)
(1,037,536)
(44,350)
(57,687)
(1,139,572)
(94.1%)
(1,045,680)
(44,350)
(57,687)
(1,147,716)
(94.7%)
(1,049,125)
(44,350)
(57,687)
(1,151,161)
(95.0%)
(72)
-
-
(72)
-
(162)
-
(18)
(180)
-
(466)
-
-
(466)
(0.1%)
(3,017)
(303)
(303)
(3,624)
(0.3%)
(203)
-
-
(203)
-
(330)
-
-
(330)
-
(4,250)
(303)
(321)
(4,875)
(0.4%)
(1,059,946)
(44,777)
(58,052)
(1,162,774)
(96.0%)
54,361
(2,243)
(3,240)
48,878
4.0%
-
54,361
52,119
-
54,361
52,119
48,878
48,878
4.0%
From formation to 31
December 2025

Page 12

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

mmary of fund movements
In the year ended 31 December 2025
Name of fund -
Swami Bede Dayananda Trust
Shantivanam
Ananda Ashram
Ashrams' social programmes -
Education
Timothy Pruss Memorial School
Total restricted income funds
Unrestricted fund
Total funds
Name of fund -
Swami Bede Dayananda Trust
Shantivanam
Ananda Ashram
Ashrams' social programmes
Education
Timothy Pruss Memorial School
Total restricted income funds
Unrestricted fund
Total funds
In the year ended 31 December 2024		 Fund balance
at 1 January
2025
Income
Expenditure
Transfers
£
£
£
£
£
621
513
-
129
1,262
1,691
9,488
(14,044)
5,057
2,191
756
1,188
(3,388)
2,061
616
1,732
2,371
-
(2,553)
1,551
427
3,450
(3,371)
-
505
41,819
34,191
(36,884)
1,099
40,225
47,046
51,200
(57,687)
5,793
46,351
5,073
3,613
(365)
(5,793)
2,527
52,119
54,812
(58,052)
-
48,878
-
-
Fund balance
at 1 January
2024
Income
Expenditure
Transfers
Fund
balance at
31
December
2024
£
£
£
£
£
58
1,563
(1,000)
-
621
2,630
6,255
(9,400)
2,206
1,691
756
1,375
(3,117)
1,742
756
1,344
2,870
-
(2,482)
1,732
321
3,039
(2,933)
-
427
48,412
21,307
(27,900)
-
41,819
53,522
36,408
(44,350)
1,466
47,046
839
6,127
(427)
(1,466)
5,073
54,361
42,535
(44,777)
-
52,119
Fund
balance at
31
December
2025

3. Summary of fund movements

These fund movements are analysed in greater detail in note 13.

4. Summary of fund balances

Name of fund -
Swami Bede Dayananda Trust
Shantivanam
Ananda Ashram
Ashrams' social programmes
Education
Timothy Pruss Memorial School
Total restricted income funds
Unrestricted fund
Total funds
At 31 December 2024
Name of fund -
Swami Bede Dayananda Trust
Shantivanam
Ananda Ashram
Ashrams' social programmes
Education
Timothy Pruss Memorial School
Total restricted income funds
Unrestricted fund
Total funds
At 31 December 2025		 Cash at bank
and in hand
Other
current
assets
Amounts
falling due
within one
year
Net assets
at 31
December
2025
£
£
£
£
1,204
58
-
1,262
1,028
1,163
-
2,191
490
126
-
616
1,234
317
-
1,551
460
505
(460)
505
47,672
2,114
(9,561)
40,225
52,089
4,283
(10,021)
46,351
1,915
612
-
2,527
54,004
4,895
(10,021)
48,878
Cash at bank
and in hand
Other
current
assets
Amounts
falling due
within one
year
Net assets
at 31
December
2024
£
£
£
£
563
58
-
621
1,213
478
-
1,691
620
136
-
756
1,372
360
-
1,732
559
558
(690)
427
46,671
2,048
(6,900)
41,819
50,998
3,638
(7,590)
47,046
4,230
843
-
5,073
55,228
4,481
(7,590)
52,119

These fund balances are analysed in greater detail in note 12.

Page 13

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

5. Analysis of grants

Name of fund -
Swami Bede Dayananda Trust
Shantivanam
Ananda Ashram
Ashrams' social programmes
Education
Timothy Pruss Memorial School
Total restricted income funds
Unrestricted fund
Total funds
In the year ended 31 December 2025		 Grants to
institutions
Grants to
individuals
Support
costs
attributed
to grant-
making
Total
£
£
£
£
-
-
-
-
14,043
-
-
14,043
3,388
-
-
3,388
-
-
-
-
3,371
-
-
3,371
36,884
-
-
36,884
57,687
-
-
57,687
-
-
-
-
57,687
-
-
57,687
Name of fund -
Swami Bede Dayananda Trust
Shantivanam
Ananda Ashram
Ashrams' social programmes
Education
Timothy Pruss Memorial School
Total restricted income funds
Unrestricted fund
Total funds
he year ended 31 December 2024		 Grants to
institutions
Grants to
individuals
Support
costs
attributed
to grant-
making
Total
£
£
£
£
1,000
-
-
1,000
9,400
-
-
9,400
3,117
-
-
3,117
-
-
-
-
2,933
-
-
2,933
27,900
-
-
27,900
44,350
-
-
44,350
-
-
-
-
44,350
-
-
44,350

In the year ended 31 December 2024

6. Analysis of costs not attributed to grant-making

----- Start of picture text -----
Bank and
In the year ended 31 December 2025 similar Trustees'
charges insurance AGM costs Events costs Total
Name of fund - £ £ £ £ £
Swami Bede Dayananda Trust - - - - -
Shantivanam - - - - -
Ananda Ashram - - - - -
Ashrams' social programmes - - - - -
Education - - - - -
Timothy Pruss Memorial School - - - - -
Total restricted income funds - - - - -
Unrestricted fund 44 303 18 - 365
Total funds 44 303 18 - 365
Bank and
In the year ended 31 December 2024 similar Trustees'
charges insurance AGM costs Events costs Total
Name of fund - £ £ £ £ £
Swami Bede Dayananda Trust - - - - -
Friends of Shantivanam - - - - - -
Ananda Ashram - - - - -
Ashrams' social programmes - - - - -
Education - - - - -
Timothy Pruss Memorial School - - - - -
Total restricted income funds - - - - -
Unrestricted fund 65 303 - 59 427
Total funds 65 303 - 59 427
----- End of picture text -----

Page 14

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

btors and prepayments
Gift aid receivable from HMRC Charities
Prepayments and accrued income
ounts falling due within one year
Constructive obligations		 31 Dec 2025 31 Dec 2024
£
£
4,550
4,246
345
235
4,895
4,481
31 Dec 2025 31 Dec 2024
£
£
10,021
7,590
10,021
7,590
At
At

7. Debtors and prepayments

8. Amounts falling due within one year

The obligations at 31 December 2024 and 2025 were grants to the Timothy Pruss Memorial School of which approval had been communicated to the School by 31 December. At 31 December 2025 these included a grant for the construction of a new kitchen at the School, for which the Trust had received a donation of £7,975 from the Rotary Club. Payments of them were made early in the following year.

9. Reconciliation of net income/ (expenditure) to net cashflow from operating activities

Net income/ (expenditure) as per Statement of Financial Activities
Adjustments for -
Increase/ (decrease) in creditors
(Increase)/ decrease in debtors and prepayments
Net cashflow from operating activities
Cash balance at the beginning of the year
Cash balance at the end of the year		 2025
2024
£
£
(3,240)
(2,242)
2,431
(4,810)
(415)
1,211
(1,224)
(5,841)
55,228
61,069
54,004
55,228

10. Related party transactions

No payments were made to Trustees or their families in 2024 or 2025 except on production of vouchers for expenses incurred for the Trust.

A total of £3,192 (£3,990 inc gift aid) was donated in 2025 by Trustees and members of the families of Trustees who had been Trustees for at least a part of the year. The comparative figures for 2024 were £3,162 excluding and £3,915 including gift aid.

11. Analysis of the activities financed by the restricted income funds

Some donations to the Trust are restricted to particular projects, some to the projects of a particular recipient Indian charity and some to more than one charity but not to all. The restricted income funds are layered and 'nested' in the following way -

Swami Bede Dayananda Trust (SBDT)

The salaries and running costs of SBDT which provides a kindergarten, a centre for the training of adults in tailoring and typing and a day centre for the elderly.

Shantivanam The social programmes, minor infrastructure projects and running costs of Shantivanam. Ananda Ashram The year-round provision of milk, eggs, rice and clothing for around 15 elderly people and improvements to the infrastructure of the ashram. Ashrams' social programmes The social programmes of the Swami Bede Dayananda Trust and Shantivanam and Ananda Ashrams, each of which also has its own restricted fund above. Education Educational fees and costs for poor individual students paid to their schools or colleges. Timothy Pruss Memorial School The infrastructure and running costs of the Timothy Pruss Memorial School. Unrestricted fund The unrestricted fund is used to meet support costs and to top up restricted funds when grants are made, particularly for the Swami Bede Dayananda Trust and the Shantivanam and Ananda Ashrams.

The Trust has been the major funder of the Timothy Pruss Memorial School. activities it supports.

It is not the sole funder of any of the projects or

Page 15

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

12. Detailed analysis of fund balances

Name of fund -
Swami Bede Dayananda Trust (SBDT)
SBDT Day Centre for the Elderly
Shantivanam
Shantivanam Bede's hut
Shantivanam Home for the Elderly
Shantivanam solar pump
Shantivanam Widow's House
Ananda
Ashrams' social programmes
Education
Timothy Pruss Memorial School (TPMS)
TPMS Annual Day
TPMS Christmas lunch
TPMS Kitchen
TPMS Marathon
TPMS Sponsorships
Restricted funds
Unrestricted fund
TOTAL
At 31 December 2024
Name of fund -
Swami Bede Dayananda Trust (SBDT)
SBDT Day Centre for the Elderly
Shantivanam
Shantivanam Bede's hut
Shantivanam Home for the Elderly
Shantivanam solar pump
Shantivanam Widow's House
Ananda
Ashrams' social programmes
Education
Timothy Pruss Memorial School (TPMS)
TPMS Annual Day
TPMS Christmas lunch
TPMS Kitchen
TPMS Marathon
TPMS Sponsorships
Restricted funds
Unrestricted fund
TOTAL
At 31 December 2025		 Cash at bank
and in hand
Other
current
assets
Amounts
falling due
within one
year
Net assets
at 31
December
2025
£
£
£
£
579
30
-
609
625
28
-
653
1,317
579
-
1,896
-
-
-
-
237
58
-
295
(63)
63
-
-
(463)
463
-
-
490
126
-
616
1,234
317
-
1,551
460
505
(460)
505
40,463
1,348
(1,586)
40,225
-
-
-
-
(100)
100
-
-
7,975
-
(7,975)
-
-
-
-
-
(666)
666
-
-
52,089
4,283
(10,021)
46,351
1,915
612
-
2,527
54,004
4,895
(10,021)
48,878
Cash at bank
and in hand
Other
current
assets
Amounts
falling due
within one
year
Net assets
at 31
December
2024
£
£
£
£
225
30
235
490
338
136
-
474
761
420
-
1,180
-
-
-
-
452
58
-
510
-
-
-
-
-
-
-
-
620
136
-
756
1,372
361
-
1,732
559
558
(690)
426
46,838
1,283
(6,500)
41,620
-
-
-
-
500
100
(400)
200
-
-
-
-
-
-
-
-
(666)
666
-
-
50,998
3,639
(7,590)
47,046
4,230
843
-
5,073
55,228
4,481
(7,590)
52,119

Page 16

THE BEDE GRIFFITHS CHARITABLE TRUST TRUSTEES' ANNUAL REPORT AND ACCOUNTS 2025

13. Detailed analysis of fund movements
In the year ended 31 December 2025
Name of fund -
Swami Bede Dayananda Trust (SBDT)
SBDT Day Centre for the Elderly
Shantivanam
Shantivanam Bede's hut
Shantivanam Home for the Elderly
Shantivanam solar pump
Shantivanam Widow's House
Ananda
Ashrams' social programmes
Education
Timothy Pruss Memorial School (TPMS)
TPMS Annual Day
TPMS Christmas lunch
TPMS Kitchen
TPMS Marathon
TPMS Sponsorships
Restricted funds
Unrestricted fund
TOTAL
Name of fund -
Swami Bede Dayananda Trust (SBDT)
SBDT Day Centre for the Elderly
Shantivanam
Shantivanam Bede's hut
Shantivanam Home for the Elderly
Shantivanam solar pump
Shantivanam Widow's House
Ananda
Ashrams' social programmes
Education
Timothy Pruss Memorial School (TPMS)
TPMS Annual Day
TPMS Christmas lunch
TPMS Kitchen
TPMS Marathon
TPMS Sponsorships
Restricted funds
Unrestricted fund
TOTAL
In the year ended 31 December 2024		 Fund balance
at 1 January
2025
Income
Expenditure
Transfers
£
£
£
£
£
255
225
-
129
609
366
288
-
-
653
1,180
4,107
(8,445)
5,054
1,896
-
750
(750)
-
510
513
(731)
3
295
-
518
(518)
-
-
-
3,601
(3,601)
-
-
756
1,188
(3,388)
2,061
616
1,732
2,371
-
(2,553)
1,551
426
3,450
(3,371)
-
505
41,620
20,011
(27,884)
6,479
40,225
-
625
(625)
-
-
200
500
(400)
(300)
-
-
7,975
(7,975)
-
-
-
-
-
-
-
-
5,080
-
(5,080)
-
47,046
51,200
(57,687)
5,793
46,351
5,073
3,612
(365)
(5,793)
2,527
52,119
54,812
(58,052)
-
48,878
Fund balance
at 1 January
2024
Income
Expenditure
Transfers
Fund
balance at
31
December
2024
£
£
£
£
£
30
1,225
(1,000)
-
255
28
338
-
-
366
2,342
5,608
(8,977)
2,207
1,180
-
-
-
-
-
288
646
(423)
-
510
-
-
-
-
-
-
-
-
-
-
756
1,375
(3,117)
1,742
756
1,344
2,870
-
(2,482)
1,732
321
3,038
(2,933)
-
426
47,674
15,464
(27,900)
6,381
41,620
-
-
-
-
-
(300)
500
-
-
200
-
-
-
-
-
375
228
-
(603)
-
663
5,115
-
(5,778)
-
53,522
36,407
(44,350)
1,466
47,046
839
6,128
(427)
(1,466)
5,073
54,361
42,535
(44,777)
-
52,119
Fund
balance at
31
December

Page 17