Shenward.•4
First Floor
T.. +44101208 864 6689
"rkland House
E.. london@shenward.com
11-15 Petetborough Road W." ww.shenward com
Harrow
Middlesex
HA12AX
Unrted Kingdom
Chortered Accourilonls & 8vsiness AOWAOr.
Our Ref.. DPU/SNPIPIUAO19
16 September 202)
Strictly Private & Confidential
The Trustees
The Auger Foundation
Green Acres
26 Green Lan¢
WatFord, Hertfordshire
WD194NJ
Dear Sirlmadam
THE AUGER FOUNDATION
ACCOUNTING PERIOD ENDED 31 DECEMBER 2024
We have pl¢&sure in enclosing..
i)
One copN' of the full set and one filling set of the compani s financial statements for the }'ear
ended 31 December 2024. If the figures m¢et with N'our approi'al: Ivould >ou please sign and
date in black ink &$ follo1￿$..
On the full set of financial statements marked "Office Copy"
The Trustees" Report on pag¢ 2 and page 3 to be signed b!: the Trustee.
The Balance Sheet on p4e 6 to be signed bN' the Director.
On filleted set of the financial statements marked "Registrar's Copy"
The Balancc Sheet on p￿e 3 to be signed bTr the Director.
Please return all tb¢ copies dulN' signed to us. On receipt of thes¢ accounts we shall fonvard
'ou extra copies for i'our retention.
2)
A Letter of Representation ￿￿'¢h should be typed on }:our compans. s letterhea& signed b}, the
Director and le￿rned to us.
3)
We tak¢ this opportunits" of enclosing a note of our firni's charges for l'our kind attention.
KindlN' fon4ard i'our cheque together ii.ith the signed accounts and return the profonna invoice
'ith )'our pa)ment in order that a VAT invoice can be issued.
Yours faithfully
CJ/J
Shenth'ard (London) Limited
Enc..
ShenvraTd (London) LnT41￿ is a prwal& ￿Fnrte￿ Gorttpafby reg￿T￿l ￿ England andwaks ¥￿1h ftr3islered nvthr 5280295.
Further details¢on be fouThJ al ￿tr￿ard.¢￿￿ega1.
ie
as

'I'I11-: ALIC7F,ri Fc)IlNI)A-I ION
STATF.MENT C)F TRUSTFES, RFSPONSIBILITIES
FOR TI.IE YEAR ENDED 31 DECEMBER 2024
The tftistees. who are also Ilie directors of The Aiiger Foundation for Ilie purpose of company law, are iesponsible
fof preparing the Trusiees, Report and the financial slalenieiils in accordance Nwlh applicable laiw and United
Kingdom Accounting Slandards (United Kingdoni Generally Accepted Accoiinling Practi￿1.
Coiiipany law requires Ihe trustees lo prepare financial Statements for each financial yeaf which give a tfue and fair
view ol Ihe slate ol affairs of the charily and of the incoming resources and application ol resoLlfces, including Ilie
income aiid expenditure. of the charitable company for that year.
In preparing Iliese financial slatemenls. the Iruslees are required lo..
selecl suitable accounliiig policies and then apply them consislenlly:
observe Ihe melhod5 and principles in Ihe Charities SORP-.
InaKe judgenients aftd esliniates that are reasonable and prudenl".
stale whether applicable UK Accounling Slandards have been lollowed. subject lo any malerial depaflures
disclosed r1nd explained in the financial slatenienls-. aiid
Pfepare the financial statemen15 on the going cO￿n basi5 unless rt is inappropriate lo presume that Ihe charity
will continue in operation.
The trustees afe reSpon￿bIe for keeping adequate accounts'ng records Ihal disclose with reasonable accuracy al
any linie the financial position of the charity and enable Ihem to ensLire that Ihe financial statements comply with the
Companies Acl 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and deteclion of fraud and olher iriegularities.
On beliall of Ihe board of Irtislees
Mrs C Mehta-Patel
Trusiee

I I Ir. ALJGFII f-'niJNI.)A'i ION
TRUSTEFS, REPORT (CONTINUFD){IN(:LUDING DIRECTORS, RFPORI-)
FOR I'HE YEAR ENDED 31 DECEM13ER 2024
StrLlCtiiro, goveriiance aiid Inanagement
The charity is a company limiled by guarantee with no share Ca￿La1 and is a regislered charily wilh the Charity
Commissioii l Registered Nlimber 1107940). Every meinber of Ilie charity undertakes lo conlribule sucli ai)iouiit
as may be required Inol exceeding £10} to the charity's assets if il should be wound up while he or she is a
meniber or williin one year afler lie or she ceases lo be a member. fof paymenl of the charity s dol)ts and
liabilities conlfacled before he or she ceases lo be a niember. and the c051s. chafges and expenses of winding
up, and for the adjustment of the fights of the contribut￿leS among Ihen)selves.
The Iruslees, wl)o are also the (lireclors for Ihe purpose of the coinpany law. and who setved during Ihe year
were..
Mrs N M Melila
Mrs C Mehta-Palel
Mr M M Mehta
The trustees voluntarily provide seNice5 lo the charity and no remuneration is paid lo the tfLisle&s. The
organisalion slruclure consist of Iruslees only and the chafily does not have any employees.
This report has been prepafed in accordance with the provisions applicable lo companies enlilled lo Ilie small
companies regiine.
The trLlStees' ieport was appfoved by the Board of Trustees.
Mrs (: Molita-Patel
Triislee
Dated.

Clicirily Reglstraliot) No. 1107940
Company RegislTolion No. 05169164 IEnglai)d and Wales)
THEAUGER FOUNDATION
I COMPANY LIMITED BY GUARANTEE ANO HAVING NO SHARE CAPITALI
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEPABER 2024
Shenward (London} Limited
Charteod Accountants & Business Advisots
1st Floor. Kirkland House
11-15 Peterborough Road
Harfow
Middlosex
HA1 2AX

-rFIF.: AL.JCJER foiJNI)AI'ION
LEGAL AND ADMINISTRATIVE INFORIVIATION
Trustocs
Mr5 N M Mehta
Mrs C Mehta-Palel
Mr M M Mehla
Secretary
Mr M M Mehta
Gliarity IlLiiiiber IEiiglai7d and Wales)
1107940
Conipany IiLiinber
05169164
Registored office
Green Acres
26 Green Lane
Walford
Herllordshire
WD19 4NJ
Iiidependent examiner
Shenward (London) Limited
Charlered Accountants & Business Advisor5
1 sl Floor, Kirkland House
11-15 Peleiborough Road
Harrow
Middlesex
HA12AX

'ri Ir.. AIJCyF.R r.'otJNt)A-I ION
TRIJSTEES. REPC)R-I (INCLIJDING DIRECTORS, Rr.poFIi')
FOR 7HI YEAR ENDED 31 DECEMBER 2024
The Iruslcos present tl)eir annual report and financial stdtcmenls lor the year ended 31 Deceinber 2024.
The financial slatenients have been prepared in accordance will) the accounling policies set OLII 111 nnl@ 1 lo the
linaiicial slalemenls aiid coniply with Ilie charity's govefning docuiiieiil. Ihe
Con)panies Act 2006 a',Id
'AccoLinling and Reporting by Charilies.. Stalenienl of Recoininended Pfaclice applicable lo cliarilies i)reparing
their accoLinls In accordance with tlie Financial Reporting Slandard applicable in Ilie UK and Republic ol Irelan(I
(FRS 1021" Tlie cliarity is a Public Benelit E.nlity as defiiied by FRS 102
01)jectives aiid activities
The cliarity's objectives and the principal activity lor Ilie year Linder revievi were Ilial of relievuiq si￿kne.Ss aiid Ilie
financial liardship worldwide cind lo advance education and olher religioLI
• faiths.
The charity is organisp.d so 11)al Ihe trLislee5 meel regularly lo ieview ils affairs. The trustees are al80 ch)'i
involved with Ilie day lo day iunning ol Ihe chaiity
Achievements and porformance
The Iruslees consider that the performan￿ of Ilie chanly has beeii salisfaclory. Tl)e Ii'uslees also feel Ilic?I 11)e
charity will conlinlie lo develop and realise Ils objecb've in the following year. Trustees are coiifKlent Ilial Ilioy will
be able to raise funds by way of voluntary donations froni well wisliers of the charily.
Fiiiaiicial review
DLiring the year the charity received donalions of £) 82,461 and Gifi Aid inconie of f.40,196 making gross ii)Cfiine
01 £222,657 The charily donated £236,789 to various chaiilable organisalioii in liiie willi obje.cts of Ilie
coi)stilLilion of Ilie charily.
-riie 51alemenl ol tlie finaiicial activities of charity sliows a deficii for the year of £15,968 {2023-. Siirplusf 7.0601
aiid reserves of £8,57J12023'. E24,543).
The Iruslees would like to lake this opporlunily lo Ihaak all Ihe donors for their siipporl duiiiig the year They are
confident Ilial donations froiii Ilie well wshers will contsnue iii the futLire.
ResoNes
The present level of fuiidin9 IS ddequale lo suppoil Ihe conlinL'alion of the objectives sol oijl li? IhL' charity,"
goveriiing document and lo cover adminislfalive expenses for the followiiig year. The Iru81ees convider Ilie
linar)cial position of the charity lo be salisfaclory.
The Iruslees have assessed the major risks lo wliich the ch2rty is exposed. and are satisfied Ihat systems are in
place lo miligale exposure lo these risks.

'ri li_ AlJ¢.:4F:f* i.
il ri()N
LON'fEN I'S
Pag
Tw61aes' repor¥
trleiiieiit of tru51ofys' rebponsibililio,$
Indepe1￿¢￿1 fjxaininor's r(Jport
siats¥neDI of fin2iicial &Gliw"li&s
BBlèJi)ro shoel
Notes to tho *11)an￿141 Statem￿1$
7-10

I I11.- AI I(.°LR FOIJNf)AfioN
INDEPbNDf.NT EXAIVIINER'S REPOR'I
TO THE TRUSI'EES OF THE AUGER FOUNDATION
I reporl to Ihe tfLislees (who are also Directors lor the purpose of company law) on my examination of the
financial slaleinenls ol -flie Auger FoLindalion {'the cl)afilable company,) for the yeaf ended 31 Decei)Ibef 2023
which coiiiprise Ilie Stalenient of Financial Activilies. the Balan￿ Sheel and retated notes.
This report is mado solely lo the charity s Ifustees. as a body. in accordance with section 14) of the Charities Act
2011. My work has been iindertaken so Ilial I might slate lo the charity s Iruslees Iliose niallfrr5 1 ￿ required lo
slate to them in this reporl and for no other piirpose. To the fiillest extent periiiilted by law. I do not accepi or
assume responsibilily lo anyone other than the charity and the charity's liustees as a Ix)dy, for my work. lor this
reporl, or for 11)e opinions I have formed.
Responsibilltles and basis of report
As Ihe IfLislees ol charitable company you are responsible for the preparation of the financial slalenienls in
accordance with the reqLiirements of the Companies Acl 2006 ('the 2006 Acl.).
klaving satisfied myself that the financial slalenients of Ihe charilable cornpany are nol reqLlifed lo be aLidiled
under Parl 16 of Ihe Acl and are eligible for independenl exaininalion. I report in respect of niy exaniinalion of Ihe
charitable company's financial 51alenienls carried out under section 145 01 Ihe Charities Act 2011 I'lhe 2011 Acl'l
and in carrying out my examination I liave followed all the applicable Directions given by the Cliarity Cominission
under section 145(5l<b) ol Ihe 2011 Act
Indepeiident examlnor's statement
I have completed my exaniinalion. I confirm that iio malerial malters have come lo my atlenlion in connection
with the examiiialion giving me cause lo believe Ihal in any malerial respect-.
accounting records were not kept in respect of the charitable company as reqiiired by section 386 01 the
2006 Acl-, or
Ilie financial slalements do nol accord with those records. 01
Ihe financial statements do nol comply wilh Ilie accoiinling requirements ol section 396 of Ihe ?006 Act
other than any requiremenl that the financial statements give a 'true and lair view wliich is 5101 a matler
considered a5 parl of an independenl examinalion. 01
the financial stalemenls have not been piepared in accordance with the methods and principles of Ihe
Slalemenl of Recoinmended Praclice lor accounting and reporting by charities applicable lo charities
preparing Iheii accounts in accordance with Ihe Financial Reporting Standard applicable in Ihe UK and
Republic of Ireland IFRS 1021
I have no concerns and have come across no other mallers in connection with the exarninalion ID which 311ention
should be drawn in this report In order lo enable a proper understanding of the financial slalemenls lo be reached
Mr D P Unarket FCCA
Chartered Accounlanls & Business Advisors
Shenward (London) Limited
1 st Floor. Kirkland Holise
11-15 Petefborough Road
Harrow
Middlesex
HA1 2AX
Dated:

-ri Ib. ALJCJF.R FOIJNI)ATI()N
%TATEMFNT or FINANCIAI_ AC'fiviTIES
INCLUDING INCOMk AND EXPLNDI"I URE ACCOUNT
FOR fHE YEAR ENDED 31 DECEM13ER 2024
2024
20?.3
Unrestricted fiiiids
Notes
Ii)coine ai
(l eiidowments froi
Doiialions and volunlaiy conlribulions
(yill aid incoime
182,461
40.196
231.464
54,876
Total iiicome ai)d ei)dowiMei)ts
222,657
286,280
eiidit
Cliarilable aclivilies.. Donalions
236.789
277.215
Management & Adminisliative expenses
1.836
2,005
Total resources expended
238.625
279,220
Net (expenditure}lincome for the year
Fund balances at 1 January 2024
(15.9681
24.543
7,060
17.483
Fiind balaiices at 31 December 2024
8,575
24,543
'rhc slalemp.nl of financial aclivilies also complies with Ihe requirements fof an income and expendilLire accoLinl
under Ilie Companies Acl 2006.

T'FI F... AlJGF:i< foiJNf.)A-I'l()N
BALANfi- SFIEE'I"
AS A T 31 DECEMBER 2024
2024
2023
Notes
Ciirreiit assets
Debtors
Cash al bank and iii hand
5.000
21,013
11.515
11.515
26.013
Creditors.. amounts falling due withli)
oiie yoai.
{2.940)
(1.470)
Net ciirre17t assets
8,575
Tlie fiiiids of the charity
Unreslricled funds
10
8,575
24,543
8.575
24,543
The company is enlilled to the exemplion from the audit requiremenl contained in section 477 of the Companies Act
2006, for the year ended 31 December 2024.
The members have not reqiiired Ihe company lo oblain an audit ol ils financial slaloments for the y ear ii) queslioii in
accordancp with soclion 476.
The Iruslees, acknowledge Iheir responsibililies lor complying wilh the requirernenls of the Act wilh fespecl lo
accounting records and the prepafation of financial slalemenls
These financial slalemenls have been prepared in accordance with the provisions applicable lo companies subject
lo Ihe sniall companies regime.
The financial statements were approved by the trustees on
23191
Mrs C Mehla.Palel
Trustee
Company registration number 05169164 {England and Wales)

'1"14F. AI.ICF.R fouNI)ATI()N
NOTES TO-fFIE FINANLIAL STAr￿￿lENTs
FOR "I"FIE YEAR FN￿￿D 31 DECEMBfR 2024
Accouiiting policles
CoiMI)aiiy ii)forniation
The Aliger Foundation is a private cofflpany limited by 9uaraiilee incorporaled in Lnglar)d and Vvales. -rhe
regi5tefed off ice is Green Acres. 26 Gieeii Lane, Walford, Hertfordshire. W019 4NJ.
1.1 Accolllltiiig coiiveiitioii
These financial slalemenls have been prepafed in accordance wlli FRS 102 'The Financial Reporting
Standard applicable iii the UIC and Republic of Ireland" ('FRS 102"). "Accoun15ng and Reporting by Cliayilies
Ihe Slateinenl of Recoinmended Practice lor charilies applyiiig FRS 102. Ihe Companies Acl 2006 dnd UK
Geiierally Accepted AccoLinling P¥aclice. The charity is a PLiblic Benefil Entity as defined by FRS 102.
The finaiicial stalements have been prepared under the historical cosl convention.
1.2 Going coiicern
Al the time ol approving Ilie financial slalements, Ilie Iruslees have a reasonable expeclalion that the charily
has adeqliate resoLirces to conlinue operalioiial exislence. as well as receivin9 conliniied donations from well
wishers. l-trILlS Ilie Ifuslees. continue lo aoopl the going concern basis of accounling in preparing the fiiiancial
slalemenls.
1.3 Charitable funds
Unreslricled funds are available for use al the discretion of Ihe trustees in furtheiance of Ihe charily's
objectives.
1.4 Iiicoiiiii)g resoui'ces
Iiicome is recognised wlieii the charity Is legally oiililled lo il after aiiy perfofmance condilions have been Inel,
the ainoiinls can be measLired reliably. and il is probable Ihal income will be received.
The donalions are recognised once the chafily has been nolilied of the donation, unless performance
Gondilions require defeTral of the amounl. Income lax recovefable in felation lo donations received under Gifl
Aid or deeds of covenant is recognised at the time of the donation.
1.5 Resources expended
Expenditure is recognised once there is a legal or conslruclive obligation to Iransfer economic benelil lo a
third party, it is probable Ihal a transfer of economic benefrts wi51 be required in settlement. and the amoiinl ol
the obligalion can be measured feliably.
Expendilure is classified by aclivily The cosls of each activity are made up of the total of direct costs and
shared costs. including support costs involved in undertaking each aclivily. Direct costs allribulable lo a single
aclivily are allocated directl/ lo thal activity. Shared costs which contribute lo more than one activity and
support costs which are not atlribulable lo a single activity are apportioned between Ihose activities on a basis
consislenl wilh the use ol resources. Central staft costs are allocated on the basis of lime spent, and
depreciation charges are allocated on the porlion ol Ihe asset's use.
Any cos15 which cannot be specifically identiliea to another functional activity ol the charity are included in the
management and administrative expenses.
1.6 Cash and cash equivalents
Cash and cash equivalents Include cash al bank.

1'14E Al.Jcr.R fouNI)A'l'lOhJ
NOTES I"0 I'FIE fiNANCIAI STATEMI.NI'S (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
AccoLllltliig policies
Icoiitiiiiiedl
1.7 1:liiancial inslriiinents
The char￿tY has elected lo apply the provisions of Sectioii 11 'Basic Fiiiaiicial Inslrumenls, and Section 12
'Olher Financial In51iun7enls 15sues' of FRS 102 to all ol its financial in51runienls.
Financial instruments are recognised in Ihe charity's balance sheel wlien Ihe charity becoines party lo Ilie
conlraclual provisions of Ihe inslrumenl.
Financial assets and liabilities are offset. wilh the net amoiinls presenled in the financial slaleillenls, wlien
there is a legally enforceable right lo sel off the recognised amotinls and there is an inlenlion lo sellle on d iiel
basis or lo realise the asset and settle the liability simLiltai)eously.
Basic fiiiancial liabilities
Expense creditors are obligations to pay for seNices that have been acquired iii the ordinary coiirse ol
opefalions from service providefs.
1.8 Taxatloii
No corporation lax has been provided in these accounts. The trustees believe Ihal the income and gains of
the charity are exempt.
Critical accountlng estlmates and judgements
In the application of Ihe charity's accounting policies, the truslees are required to make jtidgemenls, and
assuniplions about the carrying amoLinl of assets and liabilities that are not readily apparent from other
sources. The assumptions are based on histoiical experience and ollier faclofs Ihal are coiisidered lo l)e
relevant.
Triistees
None of the IrLislees lor any persons connected wlli Ihem) received any ￿mlIneratiOn or benefits Ironi the
charity dLiring the year.
Employees
There were no employees during Ilie year.
Management & Administrative expenses
Total
2024
Total
2023
Legal and professional fes
Accountancy fees
Bank charges
Sundry expeneses
211
1.470
120
35
236
1,470
195
104
1.836
2.005
Taxation
The charily Is exempl from taxation on ils activilies because all its incorne is applied for charitable pLirp05es.

'I'Fir,' Al,l(.-.IF.11 I-"OIJNIIATIQN
NO'fES TO THE I-INANCIAL STATEMENTS (CONTINUED)
FOR I'HE YEAR E-NDED 31 DECEMBER 2024
Debtors
20?.4
Aiiiouiits falliiig diie withiii one year:
Prppaymenls and accrued income
5.000
Credltors: amollllts falling due withii) one year
2024
2023
Accruals and deferred income
2,940
1,470
Aiialysis of net assets between funds
Total
Fund balances al 31 Decefflber 2024 are represented by:
Casli al bank
Provisioiis
11,Jf15
(2.9401
6.575
2024
?.023
SurplLisIIDelicill for Ilie financial year
115.9681
7.060
Opening ILinds
24.543
17.483
8.575
24,543
10 Unrestricted funds
The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are
not Siibjecl lo specific conditions by donors and grantors as lo how they may be used. These incliide
designated funds which have been sel aside out of unrestricted funds by the Iruslees for specific purposes.
At 1 January
2024
Incoming
resources
Resoiircos
expended
At31
December
2024
General funds
24,543
222,657
(238.6251
8,575

"ri IE,, AIJCJkv.R I:OIJNI)A-fioN
NOI'ES TO THE fiNANCIAL STATEIVIF.NTS (LONTINIJED)
FOR THE YEAR ENDED 31 DECEMBFR 2024
10 Unrestrlcted fiiiids
ICoiitiiiiied}
Previous yeai-:
Al 1 January
2023
Incoiiiiiig
resources
Resourccs
exi)eiided
At31
Oecoii)bei'
General fuiids
17.483
286.280
{279.2201
24.543
11 Related party traiisactions
I'ransaclions with related parties
Duriiig the year, Mrs N M Mehta. Iruslee. donaled £5.000 (2023- £19.000> lo the cliarily wtlhoul aiiy
conditions allaclied lo Ilie donation.
12 Ai)alysis of changes in nel funds
The chaiily had no material debt during the year.
10-

"lic AuxL'r Tr'uuiiil<ltion
GI'CL'II AI I'cs
26 Cjrceii l.ane
H ei'tfui"clsliire
11:1)19 411.
14
WL Lc)i) liiiii Ilial ive li¢iVC iio plaii.g ()i' iiilLiilioii% Ilial iiiay lii<il¢ri¢ill!: ill leLi IIIL Cill'ri'iiig
VcilLlC oi. clqc ssiIiLiltioii ol" assels aiid li2¢ bililies rellcctcd iii tlic tlllcgiicial .stc?tciiiciil%.
15
We have reviewed the affairs of the charity and confirm that no income is subject to
income or capital gains tax.
16
DLlI-iiig' Ilie I'eill., Mrs N M Mcliia: liu.slcc doiiatccl £5:000 (2023-£1 g.Q(10) lo iIIL
Lliai'il)i M'jilioiil clll!. LC)iidili011s allÉlLlied lo IhL' doiicilioii.
YDiii'.s fi2itlilLIll)'
qoLV,
Mi's N M Melita
.%igiicd oli bc111c Il" of ilic boai-d of ti-iistccs
ReLtrisleiYd a(IdrL%s: Gi'eL'lI ALfL%, 26 (yrccii l.ane: Illal£or(I: Hei-lloi-dsliii'c: IVD19 4NJ
Coini)cliiy Ilegi.stl'£ltioii INO.. Oi169164
Cliai-ity Re&Fistratioii No. 1107940

C.IMrity RoglstiatloiTr No. 'IllllY40
'OIIIP¥ltty Roglstratlori No, 08.169164 aiitl VV81osJ
TI.IF AUGkR FOUNOATION
I CON4PANY UMITEIJ BY SUARANfEEANP HAillNG NO SI4AFIE CAPITALJ
NNIJAL REPORT Ah]D VblAUDITEO FINANCIAL STATEllnEp¥r8
FOR THE. YEAII ENDED 31 DEtsUl8b.N 2L¥24
Shonward ILoiidon} LlIHliv£l
Ch41'184kd Accountants & Biislne88 Arlvl&org
191 Flooi.. Kirkland Hou8Q
11-15 Pel&tharo(wh Road
H•¥iDw
Mlddlèsox
HAI 2AX

-rHE AIJ(?l-_'R F.'OIJNI)A I-ION
LEGAL ANI) ADMINISTRATIVE INFOI<MATION
Trustees
Mrs N M Mehla
Mrs C Mehta-Palel
Mi M M Mehta
Secretary
Mr M M Mehta
Charity nuinbor (Englaiid and Wales)
1107940
Company iiiiinber
05169164
Registered ofllce
Green Acies
26 Green Lane
Watford
Herlfordshire
WD19 4NJ
Iiidependeiit exainiiier
Shenward (London) Limiled
Chartered Accountants & 8usiness Advisofs
I sl Floor, Kirkland HoL*se
11-15 Pelerborough Road
Harrow
Middlesex
HA12AX

'I'kir,. AIJCfjl. 141.'()IJNIIJA i'lC)N
LONTfN"rs
Ti'ustees, report
8taleingiit of lyusieos, r¢Bponslbilllie8
Independenl ex%1 Iiiinei s reporl
Statstiieiil ol fiii¥4nLi818Ctlvltlo,
l3tilanc,u slie¢¥l
Notes to Ihe financlal trtateireNIs
7-10

TklL IIU(iER foiJNI)A'IION
TRLJS'I'EIS, Rf.PORT (INCLUDING DIRECTORS, REPORT)
roR THE YEAR END&D 31 DECEMBER 2024
The trLlStees present Ilieir annual repoil and financial slalemenls for the year ended 31 December 2024.
Tlie findncial slalements have beeii prepared in accordance wilh Ilie accounting policies sel oiit in iiole 1 to the
finaiici¢il slatenienls and comply wilh 117e charily's governing docunienl. Ilie Companies Act 2006 aiid
"Accounting aiid Reporliiig by Chaiilies-. Slatemenl of Recofflmended Praclice applicable lo charilies preparing
their accoLinls in accordance willi the Financial Repoiting SLindard applicable in Ihe UK and Republic ol Ireland
IFRS 1021" Tlie charily is a Piib5ic Benefit Enlily as defined by FRS 102.
Objectives and activities
The charity's objectives and the principal aclivily for the year linder review ivere that of relieving sickness and Ilie
financial hardship worldwide and lo advance ediicalion and olher religious faiths.
Tlie charity is organised so Ilial the Iiuslees meel regularly to review ils affairs. The Iruslees are also closely
involved with the day lo day running of the charity.
Achievements and performaiice
The Iruslees consider that the perforniance of the charily has been salisfaclory. The Iiustees also leel Ilial tlie
charity will conlinlie lo develop and realise ils objective In Ihe following year_ Trustees are confident Ihal they will
be able lo raise funds by way ol voluntary donations from well wishers of the charity_
Financial review
During the year the chaTily received donations of £182,461 and Gift Aid income of E40.19G niaking gross incomo
of £222,657. The ch3rily donated £236.789 to various charitable organisalion in line with objects ol the
conslilulion of the charily.
Tlie slalement of the financial aclivities of cliarily sliows a delicil for the year of F1 Jf,968 {2023'. Surplusf 7.0601
aiid resefves of £8. Jf7512023.' £24,543)
The Iriislees would like lo lake this opportunity to thank all the donors for their supporl during Ihe year. They are
confident that donations froni the well wishers will continue Ir7 the fiilure.
Reserves
The present level of funding is adequate to support the conlinualion of the objectives set out in the tharily's
governing document and lo cover administrative expenses for the following year The Iruslees consider the
financial PDsilion of the charity lo be salisfaclory.
The Iruslees have assessed the major risk5 to which the charity is exposed, and are satisfied Ihal systems ale in
place lo miligale exposure lo these risks.

'I'HF:. AIJGkf4 tr:()IJNDA-I"ION
TRUS"fEES' REI)ORT (CONTINUED)(INCLUDING DIRECTORS. RFPOR'I.)
FOR TIIE YEAR ENDED 31 DECE-MBER 2024
Striicture, goveri7ance and management
The charily is a conipany liniiled by guaianlee with no share caiylal and is a registefed charily willi the Charity
Cornmissiori { Registered Nuinber 11079401. Evely nieinber ol Ihe charity undertakes lo conlribule SULli aiiiounl
as Inay be requiied Inol exceeding £10) lo the cl)arily'S assets If il should be wound up while he or she 15 a
nieniber or within one year after he or she ceases lo be a member. for paymenl of the charity's debts and
liabilities contracted before he or she ceases lo be a merriber. and 11)e cosls. charges and expenses of winding
p, and for the adjuslinenl of the riglils of Ihe contribuloiies among Ihemselves.
The IrLislees, wlio are also Ihe direclofs for the PLirpose of the company law. and who served during the year
were..
Mrs N M Melita
Mrs C Mehla-Palel
Mr M M Mehta
The Iriislees voluntarily provide services lo Ihe charity and no remlineralion is paid lo the Iruslees. Tl)e
organisalion slrLiclure consisl of Iruslees only and Ihe charity does not liave any employees.
This repofl has been prepared in accordance wilh Ihe wovtsions applicable to companies entitled lo the small
companies regime.
The Irustees. report was approved by the Board of Trustees.
Mrs C Mehta-Patel
Trustee

'rHf. ALJ(yb.ri lry()UNf)A"ri()N
STA-fFtVlkNT OF TRUSTEES, RESPUNSIIIILI"riEs
FOR THf YEAR ENDED 31 DECEMBER 2024
The Iruslees, who are a150 the directors of The ALiger Foundation for the purpose of company law, are responsible
for preparing tlie Trustees, Report and the finaiicial statenienls iii accordance with applicable law and Uniled
Kingdom Accounting Standards (United Kingdoni Generally Accepted Accounting Practice).
Compaiiy law requires the Iruslees lo prepare financial statements for each finanaal year which give a true and fair
view of the slate of affairs of the charily and of Ihe incoming resources and application of wesources. including Ilie
incoine and expendilbre. of the charitable compaiiy for that year.
In prepaiing Iliese finaiicial slalements. Ihe Iruslees afe reqliired lo..
select suitable accounting policies and then apply them consislenlly;
observe the methods and principles in the Charities SORP:
make jLidgemenls and eslimales that are reasonable and pfudenl.,
state whetlier applicable UK Accounting Standards have been followed, siibject to any matefial departures
disclosed and explained in the financial slalements.. and
prepare the linancial statements on the going concern basis unless il is inappropriate to Presume that the charity
will conliiiue in operation.
The Iruslees are responsible lor keeping adequate accounting records that disclose wlh reasonable accuracy al
any lime the fi'nancial position of the cliarity arid eiiable Ihem to ensure that the financial slalements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Oli l)eliall ol Ilie board of IrLlStees
Mrs C Mehta-Patel
TrLtslee

'rHE AIJCyl'R fouNIJA"I-ION
INf)EF?ENDENT FXAMINER'S RkPORT
TO THE TRUSTEES OF THE AUGER FOUNDATION
I report lo Ilie Iruslees (wlio are also Directors for the purpose of company law) on my examination of the
linaiicial slalemenls ol I he Aliger Foundation {'Ihe charitable company'l for the year ended 31 December 2023
which cornpi'ise the Slalemenl ol Financial Aclivilies. the Balance Sheet and related notes.
This report is made solely lo Ilie charity s Ifustees, as a b(xly, in accordar)ce willi section 14J ol tlie Cliaiilies Acl
2011. My work lias been uiiderlaken so Ihal I niighl stale lo Ihe charity s Iruslees those mallers l roquired lo
slate lo tliem in this Tepoil and for no olher purpose. To tlie fLillesl exlenl permitted by law. I do nol accepl or
assume respoiisibilily lo aiiyone other than the charily and the charity's Iruslees as a body, for niy work. for this
report. or for the opiiiions I have formed.
Responsibllitles and basis of report
As Ihe Iiuslees of chafilable company y(iu are responsible foT the pieparatson of tl)e financial slaleiiienls in
accordance wilh the reqLiiremenls of the Companies AGI 2006 ('Ihe 2006 Act,)
Having satisfied myself Ihal the financial slalen)enls of the charilable compaiiy are not required lo be audited
under Parl 16 of the Act and are eligible lor independent examinalion. I report in respect of my exaininalion of the
cliarilable company's financial slalemenls carried out under section 145 of the Cl)8rilies Act 2011 ('Ilie 2011 Acl'l
and in carrying out my examinalion I have followed all the applicable Dircclions given by the Chaiily Conimission
Linder section 14515)Ibl of the 2011 Act.
Iiidependent examiner's statement
I have completed my exaniinalion. I confirm Ihal no material malters have come to my altenlion in connection
with Ihe exaininalion giving me caiise lo believe Ihal any malerial respect".
accounting records were not kepi in respect of the charitable company as reqiiired by section 386 of the
2006 Act.. or
the financial slalemenls do not accord wilh Ihose records.. or
the Iinancial 51aleinenls do not con)ply wilh Ilie accounting requirements of seclion 396 of the ?006 Act
other than any reqLiirement that the financial slatemenls give a 'lrue and fair view which is nol a matter
considered as parl of an independent examiiialion.. OT
the financial statements have not been prepared in accordance with the methods and principles of the
Statement ol Recommended Practice lor accounling and reporting by charities applicable lo charities
preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102).
I have no concems and have come acioss no olher mailers in connèclion with the examinalion lo which 8ltenlion
should be drawn in this report in order lo enable a proper understanding of the financial slalements lo be reached
Mr D P Unarkel FCCA
Chartered Accountants & Business Advisors
Shenward (London) Limited
151 Floor, Kirkland House
11-15 Pelerborough Road
Harrow
Middlesex
HA12AX
Dated:

i-l Ir. AU(il."R F()IJNDA I I()IN
STATF.MfNT OF FINANCIAL A(:TIVI"I"IES
INCLUDING INCOIVIE AND EXPENDITURE ACCOUNT
FOR 'I-HE YEAR ENDED 31 DFCIMBER 2024
2024
2023
ISnrestricted f uiids
Notes
Iiicoine and endo
me
tsf
Doiiations and volunlary contributions
Gift aid inconie
182.461
40,196
231,464
54,816
222,657
286.280
I"otal income and endowments
Exi)enditiire on:
Cliclrilable aclivilies: Donalions
236.789
277,215
Managefflenl & Administralive expenses
1,836
2.005
Total resoiirces expended
238,625
279.220
Net lexpeiiditiirellincoine for the year
Fund balances at 1 January 2024
115,968)
24.543
7,060
17,483
Fund balaiices at 31 December 202.4
8.575
24,543
The slalenienl of financial activities also complies with Ihe requirements for an income and expenditure accotinl
Linder Ilie Conipaiiies Acl 2006_

I'IIE AIJGk-:R foiJNt)ATION
BALANCE SklEET
AS A7" J1 DECEMBER 2024
2024
2023
Notes
Current assets
Debtors
Cash al bank and in hand
5,000
21,013
11.515
11,515
26,013
Credltors.. ainoiints lalling due within
oiie year
(2.940}
(1,4701
Net current assets
8,575
24,543
The fui)(Is of the charlty
Unreslricled ftinds
10
8.575
24,543
8.575
24,543
The company is enlitled lo the exemplion from the audil requiremenl contained in seclion 477 of Ilie Companies Act
2006, lor the year ended 31 Deceml)er 2024.
The meii)ber8 have not rpquired Ihe company lo oblain an audil ol ils liiiancial slaleinenls for the year in question in
accordance with seclion 476,
The Iruslees, acknowledge their iesponsibililies for complying with the requirements of the Act with respect to
accounling iecords and the prepafalion of financial statements
These financial statements have been prepared in accordance with the provisions applicable to companies subject
lo the sniall companies reginie.
The financial slalemenls were approved by the trustees on
Mrs C Mehla-Palel
Trustee
Company registration number 05169164 {England and Wales)

I'HF AUC.ryf.Fl r()UNI)A"fioN
NOTES TO I'FIL fiNANC:IAI. STATEMENTS
FOR TPIE YEAR ENDED 31 DECEMBIR 2024
Accounting policies
Coiiipany iiiformatioii
The Auger Foiii)dalioii is a private company limited by guarantee incorporated in England and Wales. The
regislered office 15 Green Acres. 26 Green Laiie. Watford. Herlfordshire. WD19 4NJ.
1.1 Accoiiiitirig coiiveiili017
These financial slalenienls have been prepared in accordance with FRS 102 'The Financial Reparling
Standard applicable in the UK and Republic of Ireland" I'FRS 102.1. 'Accounling and Reporting by Charities"
the Slalement ol Recommended Practice lor charilies applying FRS 102. the Companies Act 2006 and UK
Genera15y Accepted Accounling Practice. The charity is a Public Benefit Entity as defined by FRS 102.
The financial stalemeiils have been prepared under the historical cosl convenlion.
1.2 Going coiicern
Al the lime ol approving the financial slalemenls. Ihe Iiuslees have a feasonable expeclalion that Ihe charity
has adequate iesources lo continue operational exislence. as well as receiving continued donations from well
wishers. Tlius 15ie Iiuslees. conlinue lo adopt the going concern ba515 of accounting in pieparing Ilie Iinancial
slalements.
1.3 Charitable funds
Unreslricled fLinds are available for use al the discretion of the Iruslees in furtherance of the cliarily's
objectives.
1.4 Incoiniiig resoui'ces
Iiiconie is recogiiised when Ilie charity is legally enlilled lo il after any pcrformanco condilions have been mel,
the amounts can be measured ieliabty. and il is Pfobable that income will be received.
The donations afe recognised once Ihe charity has been notified of Ihe donation. unless performance
conditions require deferral of the amount. Income lax recoveiable in relation to donation5 received undef Gift
Aid or deeds of covenant is recognised al Ihe lime of the donation.
1.5 Resources expended
Expenditure 15 recognised once there is a legal or conslruclive obligation lo Iransler economic benefit to a
third party. il is probable that a transfer of economic benefits will be required in settlement, and tlie amoLinl of
the obligation Can be measured reliably.
Expenditure is dassified by aclivity_ The costs of each actiwly are made up ol the lolal of direcl cos15 and
shared costs, including support costs involved in undertaking each activity. Direct costs allribulable lo a single
activity are allocated directly lo Ihal activity Shared costs which conlribute to more than one aclivily and
support costs which are nol allribulable lo a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff cosls afe allocated on the basis of Iinie spent. and
depreciation charges are allocated on the poilion of the asset's use.
Any costs which cannot be specifically idenlilied to anothei funclional activity of the charily are included in the
management and adn)inistfalive expenses.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash al bank.

'1'14P.' IIIIC3k-.r< i-.oiJhii)A'fic)N
NC)TFS 'I'C) I'klk I-INANCIAL STATEMCN'fs (CONTINUED)
FOR THE YEAR FNL)EU 31 DECEMBFR 2024
Accouiitiiig policies
Icontiiiiiedl
1.7 1-'iiiancial iiistriiineiits
"l-lie cliarily lia5 elected lo apply the provisioiis of Seclioii 11 'Basic fiiiancial Ii)slrunienls' and Section 12
'Oll)er Financial Inslrui?ienls155ue5' of FRO 102 lo all ol i'.s financid iDslniinenls.
Financial inslriiiiienlts are recognised iii the cliariiy's balanLe sl)eel vAien the charilij bcr.onies party lo Ilie
cuiilraclual provioions of the inslfuinenl.
Finaiicial assels and liabilities afe offset, with the net amoiinls presenled in Ilie fiiiafif*i81-Icilen)piilv,
when
Ihere is a legally eiiforc•able fight lo sel off Ilie rer.o(Iiiise.(l amoLinls Ic lid Ihere is an inlenlioii lo sellle oli a nel
basis or to fealise Ihe asset and sellle Ihe liability siiiiiillanc.oLisIv
Basic fiiiaiicial liabilifies
Ixpeiise creditors are ol)ligalions lo pay for setvices Ihal have beei"i acquired in the ordinafy course of
operations Ironi Se￿iCe providers_
1.11 Taxation
No corporation lax nas been provided in these accoiinls The IILislees believe Ih£Jl Ihp. income and gains ol
the Gharily are exei￿p1.
Critical accounting estimates and Jiidgements
In the application ol the charity's accounting policies. tlie triistees arp reqiiired la niake i(IdgeiMenls, arid
assumptions about the carrying amount of assets and liabililies Ihal are not feadily appareril froi?i other
sources. l-he asSLimpiions are based 011 17iStoiical experience and ollief factors that .?re coiisidpred lo be
relevcllll.
I rLislees
None ol the triislees {or any persons coniiecled willi them) (eceived any remuneratiun Of benefits fi.om the
charily during the year
Einployees
Tliere wLire no oinployees during the year.
Maiiagement & Administrative expenses
Total
?.024
Total
2023
Legal and professional fes
Accoiinlaiicy fee5
Bank charges
Sundry expeiieses
211
1,470
120
236
7,470
195
104
1,836
2,005
Taxatlon
The charity is exempt from laxalion on its activities becaiise all its income is applied for charitable purposes.

'I'FIF. ALJ(yl-:11 l=nlJNI")AI'I()N
NOTIS TO 'I'I-Ik FINANCIAL s'fATF.IVIENTS P:ONI"INUEI))
FOR THE YEAR ENDED .71 DECEMBER 2024
Debtors
Z024
2.0?.3
Ainounts falling due williin one year:
Prepayments and accrued sriconie
5,000
Cre(Iltors: amoiiiits falliiig due within one year
2024
2023
AccrLials and delerred income
2,940
1,470
Analysis of net asset5 belwoen fiinds
Total
FLind balances at 31 December 2024 are represented by-.
Cash at bank
Piovisions
11.515
{2.940)
2024
2023
SLirplusllDeficil} for the linancial yeaf
115,968)
7,060
Opening fLinds
24.543
17.483
8.575
24.543
10 Unrestricted funds
The unreslricled funds of Ilie charily comprise the unexpended balances of donations and granls which are
not subject lo specific conditions by donors and grantors as lo how they may be used. These inclLide
designated fiinds which have been sel aside out of unreslricled funds by the Iruslees for specific purposes.
At31
December
2024
At 1 January
2024
Incoming
resources
Resources
expended
General ftinds
24,543
222.657
(238.625}
8.575

I HF. AIJC.)F.-:14 FwOLINIIA-I'I()N
NOTkS l o "fHk klNANCIAL s"fA"I'klVIENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Unrestrlcted fiinds
ICoiitliiLiedl
Previoiis year-
At 1 January
2023
Incoining
resources
Resources
expeiided
At31
Deceinber
2023
Generas lun(Is
17.483
286.280
1279.220)
24,543
11 Related party transactions
Trai)saclions with related parties
During the year, Mrs N M Mohla. Iruslee, donated £5.000 {2023- £19.000) lo the charily wilhoul any
conditions attached lo the donation.
12 Aiialysis of changes In net fiinds
The chaiity had no fflalerial debt diiring the year.
10-

'lie iliikyer Tr"ouncl<ltion
Grei'ii AL I'cs
26 CJI'CCII l.ane
M.'Atforcl
Hci'tfur(Isli ire
IVI)IC) 4P*,E
14
We cc)11 lii'iii Ilial Kve liavc ilo i)11l11S or iiitciilii)11s ih<il Iiitlj Ill<ileriiill)' <1 IleLI IIIL caj-i-iiiiig
Viiltic oi. cldssifticcilioii 01. 1¢ ssels ciiid l ic1bilities IEflccicd iii Ilic tlllctiicial .stiilciiieiil.%.
We have reviewed the affairs of the charity and confirm that no income is subject to
income or capital gains tax.
16
Diii'iiig, Ilie l'ear. Mi-s N: M fvlclita: Ii'LlStec doiiatcd £i.000 (2023-£ I C).o(JO I to tliL'
chi2ritit Mijilioiil ani, LC)iidili011s allclLli¢d to IIIL" JoRi<ilioii.
Yoiii'.s faiilifiil l)
MrsNM
elil&l
%igiicd oli bLli<11 t" ot" ilie l)OEl1-d of iriislccs
RegJisleiYd aLldrLss: CJl-L'¢ii Acres: 26 Circcii l.aiic, W<ltlord: Hei-lloi-dsliire. IVD19 4NJ
Caiiii)aiiy Rcgi%ti'alion No: Oi169164
Cliai'iiy Regiisli'ati()11 No. 1107940