REGISTERED COMPANY NUMBER: 05826888 lEnd and Walss) REGISTERED CHAIITfYNUMBER: 1117526 CHARITY COMMISSION ORT OF FIN TAT FOR ER202 PAL LAPP FI CRT Limited Fl&t 24 W¢liitiStoniaCourt Laillc Close Fast Sugsex BNI 6TD
THE BHOPAL DICAL APPRAL ON NTS YE F THE FINANCIAL ST ATE ENDED 31 DECETriB R202 TS Rewrt ol the Trustees 1 10 13 Independent Examin¢r's Report 14 Stattmen* of Flnallcknl A¢tlvAtI 15 BplaD¢e Sheet l6 Cash triow Statsmellt l7 Not¢$ to the Cffjsh Flow Silltem¢nt 18 Notes to the Flhunei#l Statelllents 19 to 27
THE BHOPAL MEDICAL APPEAL REPORTOF TllETRUSTEES FOR THR Y&*R EM)T.D 31 DECEMBER 21123 The Irust¢e8 who Al80 directs)r8 of the chatity foT the PAtypDses of the Ctbmpanxe& A¢¢ 2006, present their LEWrt with Ihs finan¢ial staternents of the charity fortht y¢arcthled 31 tkccThbw 2023. Thc trU81ee8 have #do¢d ihe provigions of A0ting ond Reportitsg by Charities.. Statcment of Rwtbmmtnikd PIactice appli¢ablc to charitt¢s preparing thcir accowttg in accordancc with th¢ FinatLcial Rcwting Standard applicablo in the UK and Republic of Irelalld (FRS 102) (effective l JaIary 2019)- Objettivt$ Thc BMA mi&%ioll Is.. Caring for SUTViVOfg of th¢ world's worst industrial drslyter and for people everywhere 8ufferin8 frorn cbemic&lly caused illnesseÈ. Thc aimofthe charity is b): . A]kvialE thB SLLflering ofpeDple who were dittctly or itidirectly affecled by CbcmlI dis&slcTS anywheT¢ ID the world and ID patti¢uiar. but not limited to. the city of Bhopal ill tndia iTh thc aftetinnth ut ihe Union Carbide di8aster of 3 D¢c¢rnber l984 and oth¢rplaceg in the worldin Sllchnw)ra5thts tTUStees thillk fit. And]nparticullo.' - SllPPOrt thc sbala Clinic other fa¢diti¢J ill Bhopul which provide bedth. m<di1 and llutritional PPPToachc& thllt ollcviate the suff¢ring of fust at sub8equetstgenerAtions of 8AS-&ff¢ct¢d individu418 and e4ytumuniti¢s: - Support r¢s¢at¢h into mèior tsexlth And economic wblerns of offeoted coMme8, ineludillg ¢be inter-gen¢rAtiLmal health effects of thé B&s; . Fostr exchAn8eg ond rel&tion8 with other itulivithulg and communities who wi ben¢fit from, or input trj, the work at Sarnbknavtta Clilli¢; - Raisp awar¢<88 abDUt the sittjation of eommunitie6 in Bhopal alld other commnitIeS WfferI from th¢ lua¢1$ uf induBtrial pollution. . Support etTortg f0radeqle social, ecottomio and ellvirot]Ment reh8bilitAtion of affEGted ¢ouJmunities in Bhop8L #ttd 8180 effottA to hold Union Carbide owner Dow Cheffii accountable foT fundiThg aPPTOPriate ffttdlc reseuc nionits)ring atto long tettn ¢pre of virtims, including those bom8ft¢rthe1984 disast¢Y: and - Build yupport for tivItIeS to autsviate 8ndpTevellt trE disastziy. Publlcberteflt The Lrn8tee8 Coofirm thLt they Iwv¢ r@feu¢d to the guidance colltained iti the Chority Commissiott'a AeneAI Buidanco o public btttttfit when reviewiDgÈbc Charity's aimg alld obj¢eLive8 and in thcplannillg of future activitie Pa8c I
TIIE BHOPAL REP TO FOR THE YEARENDED 31 DECKMBER 2023 ACHIEVEMEwfAND PERFORMANCE Atlivitie&Sp¢dfie Ohjthes and A¢hievemtllts The charlty 8UPPtsrts org3JJi5ations in Bknopel which pWVid health and ather supwrt tr> Ilut suffering a8 a 8ll0f the 1984 disast¢r. Th< chartty d(Ks ttot LOll8idw or ackttowiedge uhSA)licit¢d applications, but invitcl applications fiDm relevant orBatiisatiOn8 in BbopAI. aDd OtIr8 seekins to allcviatc the of Bom]]nitieS exposed to thcmical hazards. The proccduT¢ rcquir¢8 a short dpplicatiOD ldiCatI th¢ work for which ffidIng Ieqvest£d alot)g with th¢ latest annual reportalld fitwic) statements of the 8ppli¢attt, Once an &pplicatiott hasbccnFec¢ived. the grt8 pallcl will m¢et to Teview the request 8lld t)J2kc a dtsision. Lir request additional infomiation, within fow w¢ek8. A short teFort of acuvities isyequested atthe endof th¥ gratttperi, or &t1¢ats during the grolltp¢riod. An eitbattd 120,000-150,000 survivots of th£ disastcr aTe still chroJ)i¢aily ill. Over 23,000 haye di¢d ofexpogwe- rclat£dillnessc5 aDdmor¢ adyIng gtill. Tensof tknusand8 (>f cbi1dreborn after thedisg5kn suffBr from growthproblems and far too marty t¢enag¥ worn¢n $ffer ftom Theustru&L disorder& Tubcr¢ulosL8 is scvefdl tim¢s mor¢ prevalent in the Baaffected populètiott and catLceT5 of the h]n8. tltruat, mOLllh and Abdomell arc runnitsg at tcn titncs nativnal r3te5. Thc railuTe of the offici&18yStem uf hE81th caTC contributes ts) th¢ medical disaster in Bhupal. (lovekwettl-$POttgOTcd rcscarch at)d monitoting 0fthe10n-tenhealtheff¢cts of UllionCarbid¢'s gas¢swas ahdOned ID 1994 andh&SenotdY p#rti&lly alld utysati8factorily reviVEd ill recent yeArs. offici research 4¢m¢ies have sit)c4 reportedly lost n¢#rly of their Origin cohot( undenJ)ining long-tenll bealth monitoring. S¢> fat. no treatment protocols fw symptom complexes a&wi&ted with toxic cxposure have beett Gstsbbshed and sythptomaiic tre@thnt r¢TD&ins the instaY of thc meth"cAI yesTK)DSE. Th¥ itLdiserinuJJate prescription of slcroids, antibiotics smd psychotropic drugs compLndS the dan)age caus¢d by 8&8 ¢xpo81tre. Sn)bhavni Trll The BMAblls along-stoIng ¢oromitment to suppDrtth@workofth¢ Bhopal People'6 H¢AIth and DnmentationCelltre, run by the Trust in Bhopal. Th¢ Sumbhavna Trust is a eharity, wha6e trustec8 includc emirtent doctor$. scictitiM writ¢rs Qlld sooial work. s&mIvna bos $bowi that it 15 possible to evolve sitt]pl¢, gaf¢, effe¢tiY4 ¢thi¢al and pyrticipatory of tre&tsnent moDitwing ynd Tesearcb for the tIN0r8. Swvivorg are off¢Ted fr¢¢ m¢dical we throuBIL modem tnedicitt4 ayurvedl (w indigenoiii sy8tcm of medi¢iD¢ based beths) %ttd yoga, The staff numbets Hpproxill)Ately 60 (xthottg whom over 20 are survivors thems¢lve8) and inclLides: five phy8ioian$,' an ophththologist: nvo yoga and M'o Panchak&rni8 th¢rapistA' and a group of con]munity health wodEers who ¢dTry Out SilJVey4 htaith education andeomrounityor88nis&tion forbetter heolih. Over 100 community volunle¢r8 also work StmbhllvDa starr to improvt public knalth m¢8suru within 20 m[llu1tLcs alld are thus cffectively dealing diD8llo8tic, pr¢VEntiv¢ atsd curalive 8SPE¢t6 of disc&ses and cottditioDS sucli as TB, Malaria, Cervicd and breast cancer, AJJa¢rnia, NtrnBtruai irr¢saritieS aDd others, Sambhavn& is small COpaTCd to the magnitude gtsd complc%ity of the disaster. bul its ¢lini¢ provides ¢ffLCaCiOU$ treatfftent to many ¥ufvivoT8, $upporhng them tbrovg& hcaith initittive3 in COTnmuDities Clo to thtt sit¢ of the old Union Carbid¢ h¢tory, Th¢ BMA wai uo&6ie to ¢Olltribute to the running costs of the Safllbliwnh TnJst in 2023 (20I9 . £314,002) due to ¢haoge iry tbeTrnst'g tsbilityt¢) rcceivc knds fromabroad lundertbe IndianGoverntllellt'g FoLtign Contribution R¢gulation Act sthetne). Th¢ BMA WJJI coDtinv¢ to build serVES biJffi¥i2nt to meet thtur< grant requests by tha TN6t 8iven the considered expectailooihw the Tru8ea FCRA certificat¢ willberen¢wediJ) th¢near ttire. ChlngaTi Trnit This all-Wott ttY8t w&qh¢gun by twts award-winnin8 women. theuLqelvc8 gas-&ff¢ctwL TtW¢JTIES with w(mieD aUnTivurs of the disaster and witb ¢hilthen sufferin8 from hcalth co]Jditiotts such a8 consenital mdformations 8nd brAln domage to ting impainvont. In 2008 it began a new initiative to provide a cornmunity-based reh8bilitation ¢tre for childrett born with disabilitse¥ to parents affected by 8#8 and yr4kr•¢Otttamination llLord¢r to 8UPPOrt the 0Wnd (kv¢lopm¢llt ofth¢8¢GhildTett. Chitigati hag fowld thatthenumberof cbildreAwith varied disabilitieshaybe¢n incieaaing exportentially in the gas alld Watw-conlamlTed areas of Bhopal. ltt 2011 the Work of th Rehxbilitation Celltre expattded 8lgllificTty w]d Cbingari is now Providi a specialist ctntre with therttpeutlc seNLC¢8 t&rgeted to meet the ttegdk of childrejj with dityerent disabilities. Over rEeent years the c¢Dtrc ha8 added tllusic therthpy 2nd yport8 a¢tiVltie8 to Lts therttpy, phy8ioth¢r&py dspecial¢thlcLion servitts. The Centre ig now &bl¢to trcotapproxitDately 200 ¢bildrEn peTday. In2012, Chithgari be8allanutrLtional pro¢ to¢nBUTeth&tI£hlIdrc ott¢odfjn8 thecenttr receiv¢ atl<Aatou¢ sqremeI p diy. Itis &MrEness oftherightsofdisable(t tralttiug¢on)munitybwL workeT8 andpToniOtillg illclusive ¢du¢#tion forchildrenTho are cuffettttymble orunLikely to &ctsxB eduGation. TheBMA CA)lltnThutcd£169,011 th th¢ runnitigctssof ChingaitTn]stin2023 (2022-£171.192). Page 2
THK BHOPALMEDICAL APPEAL REPORTOF T FOR THE ARENDED I DECEMBER 2023 The charity underke8 a progratt)me of raisittg awrnc55 Imd building up fiUS to aelueve its objectiv&¥ of sw)POk1ithg OaniS&ll1)uS ill Bhopal. These activities fucus particularty oti publi¢i$itsg needs in Bh(4)al and building up a large loy group of supporkTS. Because WOTk supported by the chariiy addr¢ss¢g $ historical (bgagter. raising awateness of ollgoing and conternporary issues inBlPa7 CDnEmunities is e4)ecially critical to the chatiLYs airns arLd objectives. TD thi5 end, a significallt pfjrt of the charity's overall iDvcstt)Knt in fithising ig thilised yn public communication5. Perf[n1cC i% aTed aordIng tu both inutsethate and Eneth'um-tsttirewm on inVest¢t, recruittn¢nt of n¢w supportEn and smpaetupon genctal public awarcness ofthe issues presente Many of the ch8riWg other aclivities (kriv¢ dircct benefjt thi8 Eencrfil publiG Awareness. The charity wotks to increase dtreLt collllounicatiDlI With mcmbers of the public in the fnrm of exhlbitions, publir talks, vngag¢ment with &upportiV< OT8anisaiion$ &nd lo1 tvettts work. Thi& activiry airns to buijd OJJ ¢¥isting Dwar¢w&y. thndrai8e and tettruit new supporters at minimol cost to th6 cl]&riry. Ahead of the fituttcAa] y¢aT. trUSt¢es cvoluak thc d)arity'$ overall f8¢]81 pcrforni&Dce, assess Tisks, rthri¢w oudited accounts alld budget requests from supported Org]82t10ns, set tsrgeis for the next 12 mouths #ad forecasts. Monagement account8 ore assesscd on a moththlybasis and quxrt¢rly )xrfomhance reviewrd at trustee m¢¢tings. TtU8tees 80 de¢id¢ upon Lnedium atld lonser-terni EoAJ8 that infc)mi trteie devdopment ot th¢ Charity actiVLue8. Formu¢h of tbi8 yeut the Covid-19 panibmic had a prottounced ithpt upon th¢ Eburity's ability to engage the publi¢. N¢vertlth8s, the thaTity's tt¢tiviticg included.. Adv¢rtlslne Aetfvld¢% Adv¢rtiscments DLaced in the natlonal and 5p¢ciali5t press witten in & w¢fully inf0mtive mawier by d knoThdedgcabl¢ attd expericnc£d Got)suLtant. Thc approoch aims to £onv¢y d¢taikd infom]otsoD tbout the bistory glld cuffettÈ sibjation and rLe¢d6 iti BbopJl. and the WO being uDdtrtakerL by ibe organisatians support¢d by the HfvLI. This ensure8 tbAtow rol¢ in rai5tng3whret)¢ys and cottetrn goeghaDd-in-hattdwith flmdraising adItte8. HIstoriclY iTL¢ome generated by national priftt pr¢ss adv¢rtig¢m¢nts was Sufficie to provide &large proportion of the thority's in¢ome and me¢1 its expendits¢ in supporting OTgaJJi$ation8 itt Bhopal. The18rge declin¢ itt circu]#iion figures over tlie lastd¢cade, as wcll as the larg¢ IneaSE ID expcnditsrc lrtBhupal. ba8redu¢ed thE dir¢ct fiaT815LTh# Import¢< of advertlSi08 not ils 5tr&tsgi¢ importoncc 10 tbo Lharity's ain obj¢ctiVC8. The vast rnajority of tbc charity, cx¢e¢dits8ty loyal group of 16¢18 6thPPOrtcrsw¢rc drawn to th¢ charity through pritit advcrtisillg. 1ft2023 Llwdrai$inB awaLrne8STaisin8 ills¢rts were ciniedin 65,0 cr>pies of FknbMatt¢FS. RespoJi8e8 gre &85¢&d attd adjuitrrtents in adY?rtisillg and outreach made ort the basi& of both the level of donations at nuuJbeTS of J]ew donorB reAch¢d, Post-¢wJpaign mollitori118 Alla]yses dat4 to reveal th¢ tevenue raiged in donation8 alld .th¢ breakdo bettveen llewaJJd existing doiiors. True retllrn on illvestttmt i* measured over a tsumber of ye4rs, tbough the charity typicolly expE¢ls off.the.page roth1$ to be greDI¢T than the iJ)iliul investmext. The Iesults d¢moJ]6trate continying valu¢ of odv¢rtiSiD8> evctt withiti a g¢J)¢rdl Gont¢xtof decrea8ln8printTeAdstsip. Supporter development ThG Lh4Aty WOTk8 to maitttsin apersotul link witlLits supportcr&, particularty th08¢ who wish to raise funds to oontribut¢ and heightrll awareness of the problrms. MaDy SUPPOrters rtiise knds on a r¢8thaTbasi& and others trials and testillg a¢titr¢S to colltribvt¢ to tbe work of the ehaTity. The BMA eudeavours io Stay ID toueh Bith supporters to thatth tJLetrt fortheir effort ondc4rnuLitrnentto the charity andto encouTag¢ fither fiwdrai&ing ictivitie8 inth¢ futuTr. Supporter mwlllng8 Tbe did 8end a physical mailing ¢L> 811PPOrterg in 2023. The BMA prodLt¢es 5Jn e-newsletter CDnt&illittg updat¢9 onthe chltY,8 wotk&nd 8ettttal d¢v¢loprnell18 ¢DemIngBopl] which iSalledto around5,81K) 8UPWters. D#tab¥xe devtlopThent Th¢ BNIA fillancc offiwr Ii&isc8 Clo]Y with'th¢ donor r#latiotL8 m8nag¢r ordcr to ¢tJntinuaity itnprove the accuracy, flexibiisty Bt]d TeportirJ8 c&pabi]ily of the dLtaba8e. 2013. the BMA recrnited a datsbnse fundrai6er in ordct develop gtrate8iC gPPtoache8 tIll81 the databasG. Respon8e$w the &un)nr2015 maiiiu& which strategically tary¢tcd'laps¢d' ppottErs. enabled ths cJ)aTity to str¢amlill¢ the dBtabase, thexeby savittg OTL M15toBe Wld pri#ting cost¥ in htur¢ dirert Pagc 3
AL APPEAL EPORT OF THE TRUqTEES FOR THE VEAR ENDED 31 DECEIIIBER2011 At the end of2023.thc datsbasereeorded EhattheBMA has rexislered apptroximatEly23,17S sllp. Website Th¢ cbarity'8 wcbsik h&s inthougt editw and is rEglarlY updatEd with EMVS storie& blogs and cuttent inforniation. The generally receives anupsurse in visitDts during times otpublic appeals ot when llews cottctminB Bhopxl break5 iti prtiit OF digital llLedi& The BMA uscs blogK Aocial rncdia attd tWOrking 8itcs such ag Twittar, Fa£cbook. YouTut. Instagrwn and FliekT to reach a widcr audirncc encournge llEW SUPPOrters. Sev¢ra] of thaÈ social nkdia plarfom18 recejve a substalltial inuaSt ill ifttrrest and activity during the Bbvpal anllivtrsary pcriod. Ill 2020, the BMA UTjdCrt()k to traes1 the existing wcb8lt¢. The new Wob81 will offers a simpler, clcaTer and tnoT¢ vÉsual inretfac¢, with better overall acce85ibility to rLew and existing ctent. Content was sub5tantia]ty added to tbToUghO 2020, ond charity finalised the redesw) of the webgi¢ irt 2021. Spring of 2011, the tE to supportcr8, intrOdlg the Édea of Jnakirt8 a legacy cummitmcnt the fuTrT6. A nVllLberof $upport£rs receivedfollow up c&ll8. The overall response wa&vcry positivr, andled ro anutnber of iJ))nthte donotions, thouBh it wa5 anticipated thattbc true benefits of the legacy JJN4ilin8wouid ottly be 8¢cn oveL litne. The BMA received kgaci¢s totaliDg £141.548 in 2023. InMewortArn Glfts Oellttou3 gifts have a180 en sont to thc chfjTity'iti m¢moriklln'. Tbcse arg oftcn Bivcrt by a¢los¢ relntive ofthe deceased per80n in Iscu of flowers at o foral. Newllngs of Roystoll don&Éed £37.50 in mGmory of John Eatwtll. The cbarity wishes to thank ev¢ryon¢ who hag donutsd in metllory of a loved gne, and offer5 ¢undol¢ttce8 to the fllfftÉly and fri¢nds of each. Your SUPPOTiforlb¢ $W1vOrS of Bhop&i will veTbe furgotteu. GIK8knnbury Festfv81 JL 2023 the charity coDtinued its on8pin8 gageM¢tWIth Glastonbury Festivlll, wbi¢hhEld its 8cGond futiv Bil¢ the 2019 pattdemic. Orgajiged bythc r¢doubt&ble FioDa CAse. a longstattdittg support¢r, for tbe duration of themain festival volullteers forn MD litter pi¢kin8 loaD15. workiDg ill acro8s the four day$. Begintting early every mDmin& in 2023 a loral of 120 voluntgw reClersnltttrl¢ktrS exbAustivety itstwed thE Site 0 a cle#n cottdition each day. Tbauks to th¢ir bAck-breAkitLS effortq the ¢harity Te¢eived£24,073.00- cLos¢ to the bi8h¢¥t amoutttourpartnerthip with Olaslonbury ha8 ev roi8ed. This total also in¢ludes a 8ti88eriog £2,665 worth ofdonation8 from itidividuul, Iltt¢r plckers. Th¢ charity wryll colltinue its work with Glastonbury Festiv41 in 2024. RuDDIn# fOrBh7 The clwitys enga8cthent with T¢tllaing impactcd by thc pandemi¢, alld with Te8i8tered runnitig SUPPDrt¢rs either 6uff¢riti8 un1i]n¢ly injuries or knvithg r¢lire4 the Chlty t¢tained Jknming spa¢¢8 one enty for The Royal Park8 Half MaTathon 2023. UnfortuDat¢lyi ouy c¢ydd not ie818ter by tIL¢ dead]itie. Runnlng eveutshave siJ)cebetn p]a¢edon re¢W foi th¢ chaTity,whithha3 tethinedthTeoplaG@i in the Brl¥bton MaTatho for y¢8r&. sre]MIdt¥ resollldom and ¢ngag¢mellt In the AUrnn of 2013, the BMA wviked in an xdvisory capacity witb 8harcholdefS and inve3tor8 of Dow Chemi¢al and their advocat¢& with th &imufr&isillg cottterns aboutth¥ ovErAII impact of Bbopal before the ¢vmpztt5ls Annuttl GencrAI Mccting in 2014. Th¢ work rcvtaled the of tbe OlympL¢8 campaign upon Dow Cb¢mi¢al. wbose toorate brdlld ratitts MI¢D 3)0 over thepre¢eding five y¢ats. Itwts also ievedcd that DowhAd lost. by its own ye¢knrting. ptleast $300 million thrpu8b lost ittvtstment opportunities ID India to Bhopal cDmpai8ners. ATBuing implau4iblythatBhopal had bad no "fitsxttciai, oFrationhl or r¢putaLiOI)al itt)pA¢t" IL Dow swce8sfully exclud¢d tho re591ution from th¢ PTOXY of its 2014 AGM, a move publlcly Crjtieiged ijy co.fLler6 Amnesty ad Calvert lttve&tm¢nt6. Th¢ BMA continued to wotk in LdvisLTrry capacity with shareholders investors of Dow Clwnieal to 81St on a prop08ed sh#rebold¢r regoluliort for the 2015 Dow Chemical AGM. HDwcvor. once moye Dow cl&ei¢21 succ¢ssfully argued for the ttsohjtio to bB clUded frott) the proxy for its 2015 AGM. In Tespons¢ to a plan of tter annoullced by both companicg in ]at¢ 2015, in 2016 the BMA 8180 5UPPOrted effort8 to iDfom] shar¢hol(krs and illV¢8tots of both Dow CILcrniGal PTkd DuPont Nwttours of pendtng lbilitieS dcrivingfrom th¢ Btkopal disaster. Pa8e4
ThE BHOP DI TRUSTEFS YEAR 31 DECEMBER 2011 In2017ihe chgxitycDnLinuedto advise JharcholdetY2ttdinv¢styr8 in DowDuPontinprepzration of shaTtholderrG8olutions int¢llded ty be brLiughi befoT¢ th¢ inaugurn] DowDuPont AGM. The work Tewlt¢d in the prescntatiots of three separate resalutions fral7)S Bhopal at the COllLpanV6 illaugllrai AGM, held tD Chica80 on W¢dll&sday, Aptil 25th, 2018. Votillg d¢Jnonstralcd that DowDuPont 8harttswJw& holdin8 almost 150 billion worth of sbare8 agreed that CompAny mattaBement is mishandiing B0val. Th¢ ba&is of olle ptoposai was that a&%ct attLcbment6 orders alld itLtematiollai injuurtions- pending vrythincivil aud CLimiDal case5 on Bhopal. ptK)vid¢d att i]Jllninent thir4t DowDuPont. A fu1138Tr of tutal thththoLdings bA¢ked this proposal, which 2rgued thot special me¢ling6 ts 8ddre88 substantive LSSUC& cOd be called with a Iookn vote 8bare. The airn6 tOCDntinue its LthTi50ry WOTk in 2024, aimiDX to iJ)forth financial inv¢s¢ors conc¢Ttsed aboutthe hum Yi8ht& i]npact8 of unoddre88rd b8]neSs liabilities. BMAEvtnts Th¢ clthtrity worked in parttLehIp with Bri8btunb ¢knArity Indian Fulvfft8 to 5t]it emOrIeS Df an Jndith Futusd. an exhibitivn of work8 by Freth artist and pkntr>gTapher Isabeau dc RouffigDAc ajjd Catlllw photogrdpheT and director Ptp Avila. The exhibitioTh, wbicbknLFk pl&¢¢ overfiv¢ d&ys. uf The BriBhtOD Frwe FcAival andwas hc]d atThc Pho¢nlx Art Space, on¥ of Brigknton's PTemi¢r art venues. Igabeall's 'Saris for Memory,, a striking £ollecUOJ) of intimate photogtaphic portraits. feattueg won)en riirvivors of the 1984 Bhopal gas disaster Weill8 88118 PLiilted with n¢wsp4fKT cuttitb84 and explore5 the pottrayal of swyivor communiti¢s in thc medi8. The exhibitioD attracted &pproxitra¢¢ly 2 visitor4 acld raised over£51)0.00 irt ditect donation$. Yok# ForBhopal ltt Sprin 2016, 8UPPOrtGr, yogp i)ia¥litioller and author NIcLgbat) Dclahunt initi8led an event in EdinburBh CAYled Yo8a for BhoJMI in honour of thr Sambb#vn& Clinic's yoia treatsllEllt progTAm. whi¢h has proven the health benefit8 ot yU8a for peopte suffEring ÈlwoniG dige88e& tts d result of expo8ur¢ to toxic chemi¢il&. Th¢ charity 514)PON8 th¢ initiaLiv<'s evol79nWjth thninistrative and online prO]]tiorIQI work, Foll1>illg the re8trictioAs brought about by the global p9mdemic, the Yoyd for BhopaL progr r¢&umed again iti 2021. The ch8rity supplicdyo8iproctitiDn¢rswitb a ruoge or1p)rraIÈlIalS i¢]dIng a pock of flyers, poBtcrs andpromotion via the web8itC. SOC121 mcdia and rnonthly npwsletter. ett8agiti8 with ov¢r 20 diffetfD¢ yoga smdi08 aGTOll8 the UK, with both orLliJ)e alld physic&1 events takift8 pLace. Tt) 2023 dEdical¢d Supporter Lwrl Pott& ran a yog&work8hop of 39 pose5 for the 39th onlliverwy ofthe gas disaster, alsD s¢11ing b¢r unwalltedyo8a kit in o rderlo rai3¢ afantastic totsl of £085 fortbc thlty. Our thanks to all those hèv¢ UrgalliWj Olld partidipl4t in theue illspyinB ¢vwJt8 for their PO8SiDll gjul enthusiasm. The charity ititends to 5LlPPUrt mott yoga-based eveJ)t5 itt the htt¢, Falth GDJUPS SitK¢ its foundlttg th¢ Bhop81 MedicAt Appeal has be¢u regularty suytaitted by the ¢xtraordin8ry CODtributlorts of omtnunitie$ and audieryces of difftteni fDith tr3ditions. With this in mirtd, irl 2022 the Ghatity ueated its first fiJttdrAi&ing d awareness eampai8tt to coiti¢id¢ with Ran)adall, the Islamic holy motsth of fastiTL& whicb 8¢¢s all ¢nornioua Io¢u8 OD ChItable ¥ivin8. TJJith Brili6h Muslim8 (lollatingovLY£lOO million to localatLd itLrnati<mal cius¢i L•aLh y¢ur. To focilitsle ¢ngagem¢Dt witb Ramadaty in 2022 th¢ Chlty delOped all appcal to meet tb? c061 of tberapies for I18@d ¢bild at Ching8ri. Every wcck of RAnwd8n the charity pIofilcd a Chiti80ri child aLongside their fAmilics, dlIlIng their experiettce$ of livirlg in ibe sknudpw of the Unioll Carbide's dister, of th¢ir tti&16 alld their bopcs for th¢ fire. A purely online eampigrt which featured on our websitc. F)Lebl #nd In81agr¥JiL It geDerated a f2lltQ8ti¢ TeSn8¢ raising over £3,(N)O to ¢onti[£ chingl'S vitstwork with kids dan)aged by UJiioJJ Carbide% poiyony in Bhopal. In all, the trdmpaign recrL]ited 19 new 5upporte19, #Jyo ettgxBiJI8 ov¢r 80,oc peopl¢ with interactiots& a¢ro89 our KKial rnedia plArforbu in¢luthgvi¢ws. like8 and w¢bsite cli¢k throL4ghs. En 2023 th¢ ch1¢Y woyktsl to build on thi8 SUCCf8fy pIofilin8 diff¢rent cliildttn bEllefiting frollL thernpi¢s Chiwri's ¢lltre acr06s cath wcck of RaThadan. Thc MpaIgnTai$cd approxitnately £2,498 over thc cour8e of RLmadan. Christian and Quaker faith groups gre historirally dedicated supporters of the cliatity, and their suppolt C4)niinued througkLOUt2023. WE receivcd& Yery gellcrou$ £300 donotionfrom Gia8g•w Unltarllln Churth, a gift of £155 from The Exeter Quakers, allothor giftof £105 fromThe Barn5t*ple Quaker MEeiiDg, gnd a f1 gift of £180 from The Carll¥le Quaker b(eeting. Page 5
EPO FOR THE TRUSTKES VBARENDED 31 DECEMBER 2023 The ch3nty is de¢ply grdtefiLI for tht 811PPOrt w¢ re¢ve from fAith groups, and wim use the cxpuienG¢ reccnt canipai8ns to broad¢n engagement with avariety faith groups in the fi]tULE. In Novcrnber 2023 the ¢bariWg executive tllLSt¢£, Tim Edward4 was a guc&t 8peakcr ai Th¢ Socialigt Heahb Alliayjcr Londorl's AGM. The alliwce, a laTgE umbrella QTgania&tion of health pr3ctitioner8, hosted Tim to discus& thc on8oiog Medic COllqueu¢es of the disastw and subsequent water ¢olltan]illatio expresst2Jg coTn]nilmwt to fLWdTtiisll eatittg awareTLCSS Of the charity'¥ wod( goitig fOard. In S&n)cmonthvolut)teerwith the cb8rity and digaster-witncss Faroh E&waTd$was &guESt speaker before The Britis Fi1mTn8ti,s s¢rnetsing of Who Shall We Ttll atThe Barbscau. Part of & short festival celebrating the life and work of thc late Britith director, Hoyacio Ov¢, Wkn Sball We Tell ss a harrowing,ullsparing documentary filmed iti tht jTnrroia &fttnD&th of Union Carbide'8 G85 disastcr. Thr fthi t¢lls tht story of the fir8t months after th¢ Icak by making tb¢ t¢In¢S of gurvivors, ILeaithprDfessionais andjoUrn16t5 c¢ntr10 its D&ttktiv¢. The ch2r&ty had 4 $tsll at th¢8cre¢ning entr2ne4 enii88in8 MTthtsum¢rous att¢nd¢cs. inclndingjoumalists and fitsnproduccrs. uv1#BDdte1 nbjeeti partnershlp Since 2.022 the cbaTltyhasbBen colLaboratingon th¢proj¢Gt'Liv?ngBodiesObjccti: Techrlogylldthe Sp2ces of Health" (Ltso). a threc-yeaT rEi&qrch woject has¢d ut the UlllvttBity of Lceds and tlll)ded by A Wellcom¢ Tn¢ Rese4rch Development Award. Tnrotrrt by ltical wn¢¢pts of tsnl¢llLen¢ and ¢ollaborttion, as well ag exwimetstation, rijk. unccrtainty. and p]&y. e ptoject centsrs or th¢ development of a physicÈl ard virtu81 Tn£diLal humaniti¢s l&boratory, facilitatsd by CaliVe technology paTth¢rs 'Inullersive N¢twork81 and informed by coli#iy)TitiOD& with fow residenti psrffi¢r& of which Bhopat M¢dical Appeal is onc. The ¢ltsrity'$ six-month ResidEllCy b¢gllll ill th¢ Second luLtof 2023, imToliryn8 regulaT woWAshopg in which we explored in partttership fresh Btor)trllioB m¢thum5 und new fornis of digilal presentstioll. while resnaiJ)ing faithful to the chatts traditlottal methoJ of forew18 testimortle8 by the Bhopal 8uJvlvws thEtn8¢fv¢l. The pAr(netgknp w]]] conlinu¢ to ¢lcvelop into 2024. Vfjlunteeri Ttse chatity wi8b¢s to th&nk the YuMnt¢er8 wbo belped ill gernuous and ima8ittativo ways to rais¢ &war¢nc88 and lldO for BMAdurin8 2023. W¢ eXtrelY proud atthappreoiativeof all ettdeavour5 to help fid our work iti BlpaI, NotAbly Fltsm8 CAse. a $upportw of th¢ ebarity sitiee its be8inrLill¥S 1994, 8Dd coordin&tor for GlastoDbury Fe5tivd, once A8Ain went to extraordinary length8 to rAise donoiions for thi chlty a( th¢ Pilton A]U&l Chrss¢mg9 F&yr¢. On this OCCQ8ion Fiona nde 600 Homity pies to sell At the FaJT¢ on 213rd Decernber, eventually 9elling w¢ry 8iDgle olio and in thL6 way raising £600 for the chatiiys work. HnviDg long sincc iun out of superlaiiveB, we remllin eternally graiefijl for Fiona for tL¢r cDntinu¢d and iirelc88 ¢ffoTls OJJ b¢half ol the charty, and wc would 4150 lik¢ to Once more th8DK her hud)attd Mlcha¢lCos¢, ev¢ryon@ cl5¢ who ILas work#d so hard to wJpponth¢ ¢harity ovcr thcytars. Our heartteh t&uttkg go to all volunt¢£t&, inwhatever role. Itis bythousBndu of gestures of support and c¢)TLtributioJ]8 that fre¢, fw6t rl85s m¢dicaL and tberapcthti¢ care has been establithcd and sustaintd for Bhopal sUtViVOTS kn almost thTtt decade
THR BHOPALIKEI)ICALAPPEAL REPORTOF TEVS FOR THE Y&4R ENDED 31 DECEMBfR2(111 FINANCIALREVIEW Fiuancialreview Ine fiDm dot)atioll8 Andlegacieg alother tradiny aLtivitie& attntedtO £457,971 in 202312022- £447J46k which repr¢As all Ite&se of £IO,425 orl the previous year. The BMA irceived legaciss of £141.548 durillg the yOAr {2022- £99.949). Tnv4stsnent income for the yw lljcrcased to £3.230 frorn £826, rcsulting itt totsl inLome of £461.201 (2022- £448,372). This reprcsents aTL OVtt211 incrca3¢ of {2O22- decrease of 2 The ]nade no grani to Sambhavna Trust in 2023 (2022- £DII), du¢ to tempotary ehang¢5 in SbbaVna'S abdity to receive hjllds fron) JLbroad {ulldcr the India Governm¢JJt's Forei8n Contiibution Regulation Act scheme). Agrant of £169,011 (2022- £171,192) was rnade to ChingarL Ttust itt 2023. a decrease of £2.181, or 1.30/0 over 2022. The charity also made othct grants of £26.785. All iMportatob]ectIv¢ of theBMA is to cnsvrethataccur8te informatiott is dissets]itiatedwidcly intheUK 8ndelgtwheTe about the soc&21, ec4)nothic atd health probl¢ms still enGOUDtered by sutvivorg8nd tlmwe generations. OL2r awareuE8S alld thJ¢ationui work i5 Gritical to cusur¢ on80ing 8UPPOrt ffft WOTk Bhopal oJJdAppro>imat¢]y £68,433 (2O22- £45.029) wa5 d¢dicated to thisduring 2023. which covcrs s*affco#t&. thertiSiJ)81 publicatinns and SOttL¢ camp8iBn A¢tivitics. Thi8 araountcdto attin¢rcaSe of 52°h ots 2022,8 ¢Xpet)tuff. FIDanclg1 posltloD The baiaDce thshow$ totsL fiD)di of £286,966 (2022-£247.131). Cosh b&lances aiLheyear ettd &mouDt¢d to £245,86212022- D19,1191. As m¢lltioned below, the psmcipal Tisk facing the ¢Mritable compsny is its abili¢y lo geocraic $uffi¢i¢nt illcome to covcr Cxpthdltu iti¢urr<d ill fulfilling its objectives. The impact upon thE rknrity of Icss f8vourable foreign exdian8e T&te8 folluwing th¢ rcfereiUfft on European Union membership wa5 ¢ornpowided by a Érowth in the size of grat)ts tendrd to supporttd (wDltionS ittJndta and, AS a re5uK the ¢baritable compaJ)y$ tcactves diminished 8ince the b¢ginnillB of 2016. (kattt requiretLents of support¢d org8nisatiotts, whi¢h ge1]erlY riEerL aach yellr 4worditig tg illfiati0 are being
c(ively review on au otrBoing basis. A more dttail¢a mL)mitorill8 tsnd evaluotion of rfficielley and appropritteness iti
offiujdslw bEets developed. Ill order to Koppori ill the SI ofBr4ntsiendered to supported orgonisotions Dver th¢ last ¢i8bt y¢&Y8. the ttL3&iee6 imve overseett a T#duction of stsfflljg levels and a reductiott of operational overheads. lyoih of wbicb are subj¢10 regular rcvicw. RedU¢On8 illOPtrntionai'8pendinghav¢ not oegativelyimpacteduponthe charitsbl¢ company'sEbilityto getwrnte incon in priDr year8. kntlvities acr056 201 1112 SL8iuficantly develop¢d pubb"c awATene¥3 of its work ety8em¢nt with its nwnsupporteTa. ITk2UII tb¢cbuitsbl¢ cotllpany began &pmgr8n)JMe to CDttsoSidHt¢ thim ¢nhancBdpubli¢ profil4 invofv d¢¢per pubiic ¢tion 8tMI (yjtsrach, comn)htted 8Jvitr)g appeals, relgtionsbip fundi'aisinB ld Tiuit And Foundation P&T¢llrrships. Cons¢4ue])tly, u) 2013 and 2014 th4 choritablr company generatcd incrcosedleyds of incoJDg SUff]¢t to meet tbe generalty increas¢d espcoth'DJre upon gTrnt8. In botb 2015 and 2016, the ch&Tity fi1rth Teduc¢d funthisLL)g and awareness r2ising costs while ttgain illcrea$i]Jg ¢xpetLdittwe upoll grants. conseq¢t]y, tl* p¢rElage ihe charit8ble mpany's overall expeJ)dsbJr¢ al1¢d to medical r¢lief incwgedi yegr on yeAT. In 2U17, A small increase in expellditure on&warene81 iknd educational WOTk rE3ted in an incr¢ase income th¢8e aetiviti¢s, Ln 2018 8D uver811 rqlllctioD in incothc led trustees lo carefvlly reassess operativ)nal ¢xpcnditure and incottjc r¢latcd 8¢tiviti¢i. As H r¢auli ttuste¢8 took the d¢Gi510ll lo r¢8trUCtte thc clwity'8 operations 80in8 foNaTd. reducing UK 8tstT Jlld ol¢¢ Costs whilc refocusing (m oor¢ income gencr#ting activities. The implem¢ntation of this oper.ational reconhglltation oyer the course of 2019 s&w si8nifjcantly reduced exPetljte ou th¢ oharitys UK offLce LD 2020, a$ the cost5 of SjeAledUG by 53% ¢ompared to 2019, whilt tbe dtable company'8 in¢oM8wa8ntaIned andinetreL4¢d sufficicntly to m¢¢cgrattt coinmithients. Trustees will at ttBulaT intBrvals wJJtinu¢ to give cureft] cortsiderlltion to fiIrtTrLer justing th¢lev¢18 of expenditure intended fotthe thwity'u activities, The ttustees hxve therefore Mry¢w¢d thE ¢asb pogitson of the ¢lJ2ritable comptsmy atsd BIL fvrecasts 8rthe dale of 8ignin the accountx aThd are sLtigficd that tho Chtable ¢omp&lly will k oble to m¢et of its fIn8cIAL ¢olluAitments. As conSeq¢ce th¢ tni8tses b61teve tbat the ¢h2ritsblc eompany is well placed tD rnan3ge ils fmanci rigks yuccessfldly pnd tbAt the thtirtt&ble compatty has adequatc reserveg to continue in DperationaL existtllce for thc fores¢¢abl¢ fvture. AGrordingty.thetrlle¢8 colltinu¢ to adopitheBoing concern basis inpttparingthe a¢count& P¢7
THE BHOP
REP
FOR THE
TEES
D 31 DECEiIIBER2(123
FINANCIAL REVIEW
Invethentpolley*nd objective5
As it iSGuttent]ythe trutste¢s' iDt¢ntionto app]yail fimd8WAthin are]atively sh(yrttim¢ scple, the charity do&s not atpr¢sent
VCstsnctLts which would expose the capÈtal sumslv risE Funds hold f()rth¢puTPO% of makiThg grant8 are pta£cd in
dep051t accounts wbiGhyield ittt6testatrats comCSurltWiLc1rcntjllaIk#tTatc8.
REscThes poliey
As explaiiied above d)atity C3rri¢s out a divcrserdnge of actTbities, SOllLe of v4hTrth COJDpfise sh()rt-teFm andeXtenlly
fimded projects whi]st otheTS COmPii8e long-term ptojeu8 requiring Sibmificant ongoing fjtw1cl c0jnrri¢Tht and
invdqtsnenL
The tTUStces have ¢xauthied the requirement for free rerVes. i.¢. th08¢ uljre5tsict fimdg llot ittvested in tangSb fixed
osyets,dc¥i8natcd forsp¢cific]ytyy)geb orothcrwise c
THE BHOPALMEDICAL APPEAL RTOFT FORIHE YEA D 31 DECEMBER 21111 STRUCTtThiE, GOVER4ck AND MANACEMENT Org18911l 5tructhre The board of tru8t¢¢s, which CUTreJJtly h&$ S members, met twice in 2021 De¢ision making alth overgight was 80 maintiind via 8p[lVe sub0h}mIttcE$. The board CODv¢n¢$ trustcc Sllb-¢ommittees under throe 0up]ng6. (a) Or8atiisational. (b) CoTylluuMications: and{c) Fiuatiec. Ad sw>port for8taffanda¢livtticg iu estsblished threqUIr¢d. Tht Senior Mllogem¢2nt Team prepare5 & brief of the i&sue8 8nd deci8iollg to b¢ discussed at tsustee Jnecthigs. JD ¢a8e where a decision is required between meetings, nf0mon is CIrclaTed to all members of the board witb x lime frame for feedback. T85ue8 rn&y be ftrst di8ed wtsthin the Mana8cTllent suc0rnrnilfr¢ or othcr appropriate subv¢oMmittee before circuiatiott to the 11 board. Thjstees are comThitt£d to makiug d¢ci$ion8 by nsensu$". if different vtews r¢itthiti after opcn discussions have tak¢n plaffj a majority d1.810 may bc taken. Th¢ Chari$ S¢niur Managemenr Team colltytisc& the Operalyons MaTJagcr &lld Managing Trustee. The Senior MaMgetneniTeamTeportrcgularly the Chair ontht f]]JanCi andoperati(M)al p¢rfonllance of the charity. Tb¢activities caryied outby Con]tnts are agrced by the board at regutw. IEPOrts on progress ar¢ r¢quitEd. Report8 are submittcd t the Senior Mateellt Team aodlw lrnstctsas appropriat¢, In addition lo thg S¢nior Managcment the cknartty employs a Finance OffLCtt, a Charity 2nd a Fundrai8in% Support Officer. It wntsacts one otherforwodt on ethnmunicationB & futthsitt8. Jn lin¢ ryth ¢Ilty Mernorasldum Lnd Arti¢le8 of Association Tith Edwor48 (Trustee) is ¢¢)ntrKt¢d as Maoaging rTUStee. Re¢rultmelltand 8ppolJrtThwit of trustee Th¢ Bhopal Medical App¢al aims IoTecNittwstce4 who bave &, coJJn¢ctiokn to the welfare of the BhopAI wrvivors or otIr vi¢lirns of illdustrial (bsast¢N or a detailed knowledge of the Situation in Bhopal, as well fftembers who wi]1 bring specific exFrti$¢ (nd1fIJi¢ia1. legql, thw)agement,health). Boardmernberstnaybere-ele¢ted and th¢ Bbopal Medi¢ai Appeal All5 to retsiti Expertisc beyond one threc-year term of office. Whcn recruitsnB, th¢ Chair wtll wovidE a short biographyof potenii8L members fordis¢u8Éion bytheboard. and wilh th¢ir agr¢otlletttwill th¢n approach th¢se In¢iividu&l8 alld discugs the OTgiAistitionatneed& follow¢d byawIitt invitatiollalld d¢lai13 &boutboard obligations. The fDIIowitiBtrllBtee&were ih office throughoutihgp¢riod'&ndup to the date of&pproval of the anmial rcport and finattci41 IndctIo trnlnlDg oftrvittti stee4 are provid with infom)ation guidAttct on th¢ir Yole re8ponsibiliti¢s uudcr Chlty Conjtllission regulatiot)8. The BhopaL Meth'eal Appeal trLBS developd an Or8anisationg] Guide which sets out in del&il the respon$ibt]itiea of Iste¢S and employee$, This docLuneni has b¢¢n apwDY¢d by theboaTd of tsustee$ attd a86iSty thctn itt their role. Key]llageMent persoDnel The tmgte¢i con8ider thattljey alotte Compri the keymaJww(ent of tb¢ ¢haTiry ill ¢horg¢ of ¢Jire¢ring and ¢OllLrollin8, running and the charity on # day ro day busi$. Orditiarily none of Ibe thi¢6 ar¢ r¢mutsgr&¢ed in r¢spe¢t uetheir s¢rvices ag tm8te¢6 of the charity. Only out of pockei expendittr¢ incuedbY th¢trLtsiees in r¢]atiOttiO thesrrol¢ as ¢ruitt¢s of the chuity ttre rejmbursedwtte claimed 0¢ trn8tee &lso a£tg #s the Managing Tlljstee of th¢ chatity attd is reMuTjYted for thi* tK>le. ThIB ig permissibk under the MemoralldU ad Arti¢les of ASY]8t10n ot thtt charity. The rol¢ at)d level of ranuneration are proposed by tbe Trnstec Managrnwnt Cothn)ittee, and 4ubscquctLty di8¢u55ed approved bythe b0d oftLus¢S in the absen¢e of tbe Man#gillB Trustee. Th¢ level of remullernliott is refi¢GtiYe of thc knowledge. expeTien¢e and particular skill set requircd fur the role is boscd upon f¢4 tates 8el foT prior ¢xp&rt cons1(11 rather tha idenlified rnarkct rateB, wbich Tan8¢ conBid¢rnblyhigbBr. PfOrniL i8 8ubje¢ttQTegu]arrcview bythe TruAtee ManAgcmentQ)tnmitt¢e. Page 9
BHOPAL MKDICAL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDI;D 31 DEcEIBER 2023 STRUCTUR[ GOIQRNANCE AND TrLINAGKMENT WorJKinEJWith other organtsatlon$ The ¢harity woEk5 Witb orgAnisation$ thal 9re cg]npaiEnitig iiisti¢e for suryivors of the BlPaI Bas disasteT and in p#rticuiar the Tmternalional Campaigtt Justice in Bh01. To fiuther its goal4 ard to raise awar¢n¢¥S of thc necd for research. hth and suppDrt a¢tiviiies ill Bhoyal, the charity works with Dthcr iclcvatst internatsonal, Dational OT Ioc otg&ni8ations thatwillpromote awaTen¢ss and a£tion to mect its Dbjectives. In2019 itworked with twonational cher9 fAllLncsty]ntetLatiDna] ott awueness raisitig of ongoing liiigation and humall rigbis issues pertaining to BlpaI. attd in 2023 rUffLed sirnilxrwotk inanadYi8orycapw¢ity. tn 2023 the ¢Jrity alsL)woTked WIthlter[Chatty IndiallFuturos otL&wareness raising lo¢] to thc clthrity's office8 in Brightoh. thl withLe¢d4 University oft lig Welleojne Trnst enabled pt¥)jecL LivingBodiesObiec( Patrotti 1ndadseYI The BMA is ptofid farthc supportof7t8 pthn4 wJpponh¢lp$ to 8ignificaDI]yraisc ourpyofile and drnw ttCDtio to onoin8 nccds in Hh<)paI. Jon SMDW, pr¢scDtor of Chann¢l 4 News. took on th8 rolc itt2009. fvtieh&el E&vis. fuullder pfthc Glasionbury Festiv, Agreedio become a patron iu2010 athd Navin Shah, elect¢d mellthet (Trf the LoJ)don Assenthly for Br¢lltaud Harrow. agreedto becotne & patroll in 2013. We Ale indebted to the writtt Indrk Sinbll for 1B of ded)tion to thi8 Ohtty, his and wi8dom of ¢ourg4 his ereAtive exc¢llencewhi¢h ntinUe8 to iDspir¢th¢ BMA'S ¢¢)mmunications wodc. Pog¢ 10
Thk BHOPAL MEDICAL APPEAL
REPORT
STEFS
FOR THKVEAR ENDED 31 D
MBtR2011
STRUCTURE GOVERNANCE A74D LIW4AGBMENT
Th¢ trngtees have consideTed the major risk8 ts> which the chwity is pOsed and estabiishcd syst4tn8 to mitigate thcse
risks. Princkpal risks and th6 stratrgies to manag¢ thelll bEJow.
Finan¢iAI
TkeprSwipal risk f&cittg thecharitsble ¢otllpny ts ils &biltyknKenerLte Bufficient iwojneto covtTexpendituy¢ Incu
in fiLlfiliing itsobjective& Thisis described in tnoirdetsil uttder'fiJi2ncialp)sition' above.
As a dthriry which raises funds for activities ITh Bhopol and oth¢r areas affectcd bychemi¢al Iatrd& the tN8tees have
considered anurnber ()f risk$ token th¢ followitig actions..
-sound accountin8 pra¢ti¢e8 bav¢ been e8tabli8hed and the BMA etknploys gn accoulltanl uf sound 4nd pPrOPriate
accoulltiDgexperti8e. The ideident examinorwas appointed basedon th¢irexpcJienceofworkin8with chariti¢¥. Ovud
practices ar¢ followed in tnanagin8 donitiolls received fromsupporters.
-A8 a fu]]d-r&ising and gr8lll-givitig djarity the BMA can hold 518rufwt fuods for disburscnwtst. Care ha8 bec iaken to
ittvest tILestt funds witknllÈ risk an ¢thi1 bank and rcgulat &tt¢tttion15 paid to nc¢ivirtg the b¢st retuttt within
these lin)its.
-A& a charity which und¢rtth$ activiiies and &warentS8 10 raise ftuth8, ev¢ry effort 18 beinB to inCtt3SC thc
pwp)rtion of funds raiBed for i¢8 grAtJt.VLttS purpoAeA frotn the awarenesy-r&igin8 and lia-raising Activities. Budg¢ts
are tevittwcd regulatly attd acuvities undertAkell are a8ses8ed forthcirrcturn o]J inv¢sttneat.
. A8 A chaLIty which T8ises 8warenes8 of th¢pIDblems facin8 s1v0r$ in Bhopal audrly¢wh¢r¢. twstees r¢8uiayly revicw
the banCe of cxpenditure betweeaWareneSS rai$in8 and ils gr8nt.sivin¥ obliggtionB.
- As i c]Jarity which Chan15 significant of knllding through foreign exchange gcrvices. attetion is giverl to
sourcing the b¢6t Possibl¢ valu¢ for thE chayity. Be¢8w¢ of the Illed irnpt of the Bruit vote upott the valuatiorl of
5tBtlItthC¢h3rity ¢atefillly optimises th2timins of currency transftts oversea& i8 lt)Ve8ti8atingullCy hedgillgop¢ioJJ8.
Governanee m8nagen)tnt
Thc risks of overBight #Dd poor m8nagctn¢nt hav¢ bEell addr¢ss¢d by hoLding T¢gular ÉLUStts meetin89 Alld estabiithits8
boBrd 8ub-committ¢es to provid¢ for more d¢tsil¢d corJsideTAtion of 1¢81)OtISLbi]iti¢¥ and matters thAt 16¢. In
pafiicular, ill 2008 a nw8gm¢nt sul1Lttct w&s established consisting of thc Cbair at)d hvo other trust¢e6, Ottr
bub-CODUllitk¢s ¢nsuK tbattNst¢e$ ¢aD playa roleb¢twccJ meeting5 in overAi8htat)dsupport. Stsffhuve r¢gularll*elings
with th¢ MaJ)aging Tru$t¢¢. CoQhwrs and other tsustee8,
Empknymenl 8nd toniuItant&
The rigkA of not lfillillI 80(xi employmetti prn¢ti¢e, and of tmployees or consultaut5 not meetin¥ expectatiu]Js, have
be¢D considtte& Th¢ COlltr8¢¢ of ernployment whi¢b ctllployee8 sigtt was drawn up with guidartce from 4 Hullwi
Resoure¢$ CODsuLranl, DotailEd job deKriptions are provldcd lo e8tsblixh rcapo]Jsibilitses and expectations, Tru8t¢¢S WLII
seek advice frorn an employmcot law firni whcre neces$ary. Con8ultarts angascd by the ULU51 sign a COTLtra¢t
whiGh details their task8 tiwclillcs. ProLYtsq on these are rcvicwed at regular int¢rv4ts by th¢ Stsff Management
Comtllittte. The risks gf1088 of k¢yptt8onttel have also been cOnsided, a process of wcc
THE BHOPAL LIIVJ)ICAL APPEAL REPORT OF TH FOR THEYEAR ENDED 31 DECEMBKRIOII STRUCTURE GOVERIYANCEAND L¥WANAGEMEKr L&w88nd reglll&tJons Thc illte¢S are mitLdfvl of the need to cornply with all legislatiou and r¢gulations regurdittg ehwity govcrnance. We recav¢rearUpJttS frotThalc8alfsrmom chan8c8 law anA thcir guidc¢18brotsgtt0thQ att£ntit)n of tmstee$ their Jneetin85. In rn2llxgins its dafAbas¢ of supp(xter8, the Data Prot¢¢ttott Act is thlly ob8erned. To the requiLwllcnts of General Data Protcctiott Regnl&tion8 (2017), itt advance tb¢ djarity sou8htpro!essional adviEe, reviewed d adapted a]IrulevantprnctiÉS for fvll con]pliatice, appoirLted a data protection officcr andpublishcd its pnv&cypoiicy online. Tkne chaTity is regigt¢red with the UK Futtdratsing Reslllator and actively app]ie5 lis Code of FraIsI1jg Pracuse to its workin order to ensureb681 practi is followed throughoutallfunthai$ing. REFERENCE AND ADMINISTR4rn DETAILS Reg151eted Ctullpany number 1)5826888 (EngJwLandW81¢8) Regbttyed Ch&rlty lluujl 1117526 Reglgtered offlc¢ ComJJJullityBus¢ QuE¢ns Road Bri8htoJY E481 Sussex BNI 3XG Trn•tee8 T PEdw8tt19 S M&ti]&l Am0ued M$ A Mwyay Profe8sor S Sarkar lttd41endent Ex¥miller Cl]nstopherRobertTyl¢r FCA DCIL4 FCIE FI CRT Litrlit Flat24 WeUingroni4 CvL)rt Laille Clo¥e Brlghton East Sus8¢X BNI 6TD Bankers CAF BLiMIt*d PO Box 289 WestMa]ling M194TA Td¢phoMe 01273 603278 Webts www.bbopAI.oTg adnjin@bhopal.ory Page 12
ThE BHOPAL MEDICAL APPEAL REPOR FOR THE YE IDE MBER20 STATEMENfoF TRUSTEES, RKSPONSIBILITIES The lyugiees (who aTr 21s0 tbe dilOr8 of The Bbupal MediLal Apal for thttpuryx)s¢s of company law) areresJx>ttsible for preparing the Report of the TTuske9 alld the financial statements accordance with applicable law aDd United Kingdom Accounting StaJ)darth (U]Jitcd Kin8dom GcrLeraLly Accep¢dAccountln8PEactice). Cowy law rc4uircs the tn]stee8 to preparc finaftcial statcTrctsts forrach fillancial y¢ai' which se L truc attd fair vi¢w of the stafe of affaiTS of thc chtirilable company and of the incoroing TerCeS applic&tion of resourc0% illcladujg the income and expKnditllLf. ofthe charitAble compa2]y foTthAt peti0 tttptep4Litigthose finanrial statemettts, theilli8tees arettouityd ro ed l1th[e accounting )1CleS 3ttd than apply themc(Slstcntly', obsetve the metknds and prillciple8 in the Charity SORP. make jud8ernent&and Estint¢$that ar¢rOI&bIc and prlld¢llL prepare the fjnancial Statemetsis on th¢ going ¢oncem b&sis unltsss it ig inappropriate 10 PTesume thot the chariknble mpAlly will ¢ontyTtu¢ in kn]%ttiesy. Te tru8tcc# are rebTronsibla forkcepill8 proper Aceounting records which diloSe with reasonable aGGurnEy at auy time the finADci&I position of the cPATitgble CoMpaY and to cnable them w ensure that thE f]nm¢MI stot¢m¢nts comply with the cOnnieS Act 2006. TW are also spOnsible for safeguarding the a$s¢ts of the GhaTitsble company and fL)r taknngrco6onabl¢ 8tgpsfoE th¢pr¢vtion and detectiou of fiBud alld otheriTregulariti25. Approved by ord¢rofth¢b)mloftnLStccs on...... SI¢d on it8bebalfby'. TPEdw4rds. TThste¢ Paso 13
INDEPENDENT REPORT TO THB TRUSYEES OF TFtK BHOPALMEDICALAPPEAL IndtpendeRt examineT'J reprtto tbetrn8tttJof The Bhopal Mediral Appeal {'theCompally Ireportto th¢elwity ttwttt8oJ] my¨t]ation of the of the CoMpaY fortheyearended31 DLTetttber2023. ResponBibi]itieB Hnd b4sis•f r¢pDrt As the cjjarity's InL8tee5 ofthe Company (and a]80 its dIt0 for the PLst& of Company law) you are responsible f the preparation of th¢ &c¢oulltsin8ccordaLcewith the quIreMents oftbe Compgt)i¢s Act2006 {*be 2006 Act,). HAiryll8 satisfied mygelf tb2t the accou5 of the Comwy ate ]t qUirC to k audited under Part 16 of thc 2006 Act alld are eIi8itilc for indep£ndent exathit)atiott, I report in respect of my exBmin&tiott of charityb ac¢ouJts as out u11d section 145 Bf the Charitics Ath 2011 ('the 2011 A¢t'). Itt out my vAatntnation J have follow th6 D1ctiOnS ¥ivell by Ihecbarity CoEnmix%iottund¢rSeLtion l4515) (bl of the 21111 ACL tndependeDt uamlner's itAtemellt Since yow charity's gr08s 1CoM¢ &xeeeded £250,OOn your examit)er must b¢ 2 member of a li5t¢d body. r Gan ¢onfiLm that l qualified to uDdcrtakr thr exarninatioll becausc l atn a tnwtthcr of th¢ IslIt1Lte of Cb&rtued A¢¢ountants in England and Waks, which is one of Ihc listed budics. Ihavdcompletedmy &ThninatioD. Ic4mfirm thatno nJatter8h4ve eom¢l0 my attet)IxoJ) inco]]nlI0iWLth the a0)mAtiO givillg ME cause to believe: ac(wntin%reeoydswertsnoikotinrcspcctof th¢ Cornp¥lly as roquird by Stion 386 of tIL¢21J06 ACL or the accountA dojjotaccosd Thryth rcctsTd%' OT the aGcot]nt% do not ¢omply with thc d¢counting requirem¢nl¥ of Sectioll 396 of the 2006 A¢t other than any 4¢quiremeDt that th¢ a¢¢outtts give a and foir which i89t a ntsttor considered ffts port of Èn indq)eJJdent exarninatiOD.' or the acCOts have t)ot been pr4)attd in accordonce with t rnetbods and PLillciples of th¢ S¢atsJnent of Recommellded Praciice for accouDtillU Aodreporting by charities (applicablc to ch8Titi¢y preporing their COUnt6 iti aeeordancewithtbe FirtttnCiAI Reportlng Standard &pplicpbl¢ in the UK attd licpublic oflreland{FRS 102)). I b8Y¢ TLO ¢onc¢m8 )tsdhave COD]¢ a0$8 other matters in cot)neetion with th¢ examittation to which att¢tim) should be drawn in thLS report in rdkn) ellable a properundcrstanding of th¢ accOnts ro be reached. ChtistopherRob¢rt TylerFCA DChAFCIE FI CRT Limited FJat24 WcliiD8toni&G)urt Laine Close BNI 6TD ' Po8c 14
THE BHOPAL MEDICAL APPEAL STATEMENT OF FINANCIAL ACT[VIE8 FOR THÈYEARENDEI DJI DEcEfi(B 2023 Total 2022 Total funds Notes DonatiODS andkBaBicg 396.420 396,420 389.726 Ch•ii(#bk *ttivEtles HIle"£j,llutritiQn&1QMMultyrelti{ms and re5e4tcb 24.357 24,357 Othertrdding activitte Jnve5tment incort 25,942 3.230 11,252 25,942 3,230 11,252 55,5DS 826 2J15 Total 43QS44 24.357 461.201 448,372 EXPENDITURE ON Rais(ttg fijrds 91698 92.698 YO.272 CrItAble Artlvltles Awaycness H1th,M¢d1cai.0Utr1tiOna1,CmMUn1tyTt1fitIonS Al $¢ar 24,357 68.433 45.029 195.776 195,776 22&629 64,459 64,459 64,263 Tolai 397.009 24J57 421.366 428,193 N&TlComE 39,835 39.835 20.179 RECONCILIATION OF FUNDS Totyl fvnd4brought fonvard 247,131 247,131 226,952 TOTALFuLs CARRIED FQRWARD 280966 286,966 247.l31 The notes formpart Ofthe5Bfun¢tal statem¢J Pag£ 15
IHB BHOPALMEDICAL APPLIL BALANC£ S ERZ 20 Totsl 2022 T¢)trl fimds UnTthict Restticted fiuids FIXED ASSETS tuvcsttDEnts Is 12.686 12.686 72.686 Debwrs C48hatbAnk ondinhattd 16 218,201 265,862 2l8.201 265.2 98,04] 319,119 484.063 484.( 417.160 CRKDITORS Amollntsf&llingduewithin oneye 17 (209,783) (209,783) 1181715) NET CURRENT A&swrs 274.280 274.280 234,445 TOTAL ASSETS LESS CURRF LIAHILITIKS 286,966 286.966 247,131 ASSETS 286.966 286,966 247.131 18 286,966 247,131 TOTALFUNDS 286,966 247.131 The Charitable cojnpdny 18 entitled to ¢xen)ption from AL11 under SKtiotk 477 of the Componies Act 2006 foy the yqar atd 31 December 2023. The tnembers buve Jjot reww¢d ttL¢ cornpany to obtain an audit of iti financial &tatemtnts for the year ended 31 D¢c¢mb¢r 2023 ID &Crd9Ce with Secltoo 476 of the Companies Act 2006. Tr Iruatees x¢kniowiedge ]r rcwiibilities for (a) ensuTill8 that the choritable COrpatty keeps ArU(Ing T¢cor& thal comply with s¢) 386 and 387 of the Companies Act 2006 and propsring financial ststeinen15 whicb giv# at and fairview of the stat¢ of affairs of thc cbAritsble eotwjany gs. at the end of each fuwi¢ial year and of its surplus or det]eit for each fthattciAI year ill Accordan¢¢ with th¢ TeqUiTem¢rLtI Df Sections 394 attd 195 and which othenvi8e comply with die reureMenL¥ of the Companies Act 2006 rel&tillg to fthan¢ial statements, so fAr applicableto the charitabl¢ cornpotty, (b) These finarLciai itht¢nJo)ts have bccn prepared in ac¢¢)rdance with the provisioll8 appli¢abl2 to ¢haritDbie tfjmpanies subject to the stytsll compofjiesregijlle. ciaL statements werc approved by the Board of Tru8te¢8 and aUthorid tor issue andweredigttd on its behalf by,. Tbe TP Edw&Tds- Tn Tknenot&* fumiparÉofth$¢ financilll 5tat£ments PAge 16
THE BHO CASH FtA)WSTATEMEWT FOR THE YLIR ENDKD 31 DEcEIBER211l1 21)23 2022 Note8 Cagh flow8 frnm opeYtlng #ctlvldes (56.487) (1365) Netcathusedinowatin8aCtivitiCB (56,487) (1265) C25h flowBfrDm invcThgA¢thrftI InterestTtceiv¢d 3230 826 Netshp0V¢debyitsveststt llctivitie8 3,230 826 ChanEein ca5b equlvalemts Ill tbe reporlAng pprlod CAth &nd cAth equIVets &tth¢ beglnnkngof the repordngperSod (53,257) (439) 319,J19 319558 Cgth And tqufvAlemts gttb¢ end of the reprdni perlod 26S.862 319,J19 Thcnthe8 fomi partvf these rman¢i statettts PaB¢ 17
THE BHOPAL MEDICAL APP NOTES TO THE CASH FLOW STATEMENT FOR THE ]SAR ÈNDbD 31 DECEMBER 2013 RECONC[TIoN OF NET INCOME3D CASH FLOW FROM OPERATINGAcrivrriES 2023 2022 L etlnc4)me for tke reportln¥ EDd (ua rthesttellt0l Flts#ndsl Acdvltk¥) Adjll$tnn1I for: IOtttIeceiVed lllcr¢8s¢ in d¢btt)rs IDcreast in creditors 39,835 20.179 (3230) (120.IM) 27.068 {826) {23J54) 2,936 Netcath used In operailo {56.487) (1265) ANALYS]S OF CHANGES NET FUNDS At 1.1.23 Cath flow At31.12.23 Net L*8h CtskatbknkAnd inhand 319,119 {53257) 265,862 319,119 (53257) 265,1162 319.119 (53257) 265.862 Th¢ notes fI)nnof th&8e finallcial8tatet Page 18
THE BHOPALMKDICALAPPEAL R THE YLIR EiYDED EMBER ACCOTJIfflNC POJ.ICIES BA61s of preparlng thetlnllnelalit#eJthellts The fit)la1 Statell18 of the charitablc company, which is a public benefit cntity u]thr FRSIOI have been prepated in accord&nce with thE Chatitics SORP (FRS102)'Aecoutttills attd RepDrting bycharities: Staterneut of R¢EornrneDded Ptactice app]icable ts) charities preparing their accounts the Financia] Rcporting Stbndard applieabl¢ ill the UK Rcpublic of Ir¢land IFRS102) (effective l January 2015}'. Fillalleial ReportÈng Standard FRS102 Thp Fitiaucial Reportitig Stsndard applicable in the UK and Rewbli¢ of Ir¢iapd' and the Con)patsies Aci 2006. The finaDcial StatettltShvebttn prepared underthe histOriLX] cost convention. The aCLOUlltS Are pJEpartd it) sterlin& which Li the functional CULTency of the charity. Mondllry wnoutlts in th¢se ststcments aTe rounded tp th¢nÈarLs1 £ truSt¢¢d)rIQrS collsider ttL#t are no n)at¢riAI un¢¢rtainti¢8 aboutth¢ ¢o]w)thy's tbiiity to Contin as a goiDg eonee Income Income is recoRniged in the wiod in whid) the cbarity bas 8eD)ellt to tbc tncorne, the nOUt of iDcom¢ co be theosvred relidbly and itis probable that the inconie will be receiv Tnroryjo is doferr¢d only whcn th¢ Gharity s to fulfil COndtiOnS before cOn71n8 entitled to it or wbere the donor or fund¥r ha& specified that tbe ittcome is to b¢ exnded iu & fithire a¢¢ouniin8 period. Donatlwii Donatiund are tre¢o8nised the thity has eonfimtstion of l)oth the amount onds¢tti¢meTJl dale. ¢h¢ ¢V¢llt of donations pledged. but llot rtceive(L the amount is accrued for wheig thc Ttceipt i& considered prOb]e. In the cvent that o donation is subject 10 condiiions that r¢quir¢ a l¢v¢l of perforruauGc bcfoTC tkn ¢harity is entit]ed to tILe fiAnd8, the iTLcon)¢ is d¢ferred not re¢ogniied until either thos¢ coJJditiots$ oxe fiilly met, or the ]Mell¢ oe th(18E ¢onditioos is wholly rythin the wntroS of the oharity alld it 18 probable that those ¢oJditiOll8 will be fidfilled ij) the reporting Èerlod. Igade8 ie8acie6 are includedinthc statcjnetttof fitwi¢ial tIvIlIeS wh¢n tbe clwiiyiS entit]<d to t1 Irgacy, the ¢xecutpEs have establigked that there arc sufficient suLUS a86els in tIL¢ ¢51&Ée In pay thg l¢gacy. and any conditions&ttached to th¢ kgaoy aTe within the control of th¢ djarity. Ett¢iilettTht is taken th¢ ew11 of the dpto ot) whicb either.. the charity ia aware tbatpmbtlto hkg beett 8rnlltetL the e$t0te has be#n fmalised and llolificalion has been made by the executor to tbe charity that a di8tiibution wlll b¢ mth, or when & distribution 1$ received froth thc estate. Receipt of a legacy. in whol¢ or ill pail, 15 only cott&idered probAblewhen the amount can be tllea3ur rdiobly and the Gharity has b¢en llOtifi¢d of the executorfs intention to make o di¢lribution. Wb¢re leg1¢5 h?vE been notifJL4 io the ch&Tity, or th8 thATity i8 aware of the grantittg of probat¢, but the critgria for incom¢ r¢cognilion have tLOt beets me( Ihen tlje iega¢y 18 treated as A on¢in$¢DI ass¢t aTLd disGlo8ed if mAt¢rsal. In the event that tknc gjfi is in the fomi of a8*t other cash or a finoJicl81 ass¢1 tr4ded on aiEcvgtiised stock exchange, recO8nLtiu Li subject to the value uf the gift bein8 reliably m¢agurablE with adegree ofreasonable aecuraLy and the title of the a86¢t hLvJng bein8 tran8f¢tred to IhE chty. Domted good6 are reCOl8¢dt faiFvaluè uu1¢88 jt is ijnpractical to measure thi8 reliably inwhicb case a d2Tivcd value, bging th¢ cost of th¢ it¢m to the thnor. i6 116ed. An equiwdlettt amouttt ill Included ag cxpertditur¢ except where the dotLated g(yod is a hxed ag4et in which case the corre8pondill8 athoijnt is includttd in the appropriat¢ fLKed &sset teSt1ry and depreciated over th¢ u%¢fvl ecothort)ic life in aOrdIn¢¢ wlth th¢ ¢liarityb W¢U(l8 poli¢ies. In A¢cOrdCe with th¢ Charitics SORP (FRS 102) volvrhteertimt i8notrecognls. Interertrecelvablt IDtcirgt fimds held on d¢]y)8it is itteluded when r¢c¢ivable and the an)ouDt Can b¢ rtlCa8UTcd rciiably by th¢ charity,. this is nonttyjly notlfication ofthe iDterest paid orp&yabl¢ by thc b&Dk. Pa 19
THE BHOPAL MEDICAL APPEAL NOTESTO TItE NANCIAL STATEMETrrrs. tontinued FOR THE VEAR ENDED 31 DEmF,R 2023 ACCOiTThG POIJCIES. eolltknued Expendlthre Liabilities are iec4)glli8ed ag expellditure al won as IEeTe is a legal or (OttYe obli8ation comrnittitig the chATity to m8ke a payment to a third paty, it is probabk that a traDsfer of econ¢Jmic bellefits wjjl be Tequired in Éettlemeni and the amount of the obligatiots catt be measurcd rcliab]y. All ¢xpendibJr¢ 1$ acc0Thed for on an a¢Gno]s basi8. Eweuditi]ye compri8eg directeosts )d supportcosti. All expeA18eg. inBJuding supportcosts. are A]located or apDOrtiottedw the applieable ¢ealtILt hczdings. Te ela&sification between a¢tivitieA is as fo]lows'. -Expenditt]re on raisÉng fLthd8 include8 a]1 expenditure assoctatcd with raising Volunt tncom¢ fortbe Charity. Thisinclude5the Cost of advtrtisement8 nMilingN, eveni c03ts and 8imllar. ExpcnditUTt on charitsblc ttctimts.es ¢omprise expcnditurc the charity's primAry ¢haLitsbl8 piirpugc& PriDcipaUy io cotm¢ction with tai8ittg &w&renes8 of the Bbopa] dis86ter and providillB Wt 8UPPOrt to alleviattt tlie 8ufferiD8 of PEopl¢ who werc dircctly or indirectly aff¢ctcd by the disaster. Aiiocation of 8UPPOrte(kqts The ]nojority of ctssts direct]y altTJbutahic to sp¢cifi¢ 4tivIties. Certain ccntral 8upIth costs guch a8 office rent and expoNditur¢, w¢b&it¢ and IT support. and similar are iti¢luded a8 Stipport ¢08t& Surh 8UPPOrt ¢o$ts Are allal¢d to thB aknv¢ ¢xp¢nditur¢ hÈadillgs in s&me ratio the dir¢ctCO8ts. Goycrtw¢ costs (which CDJwiae the costs athxixted with the public COunbIllty of the ¢bu7¢y (in¢luding &udit costs) and costs in respeci to it8 Cotnplionee with r¢gulation &lld praGti¢G) ar¢ also in¢lud¢d as part of the suppnrt cogts aDd ailocakd lo the abov¢ ¢xp¢ndimreheadiDg& itL th¢ 6&m¢ maoDer. (iTentg OtTeTed 8ubjecl to ¢ondition8 wbich bavE IKIt be¢n met atth¢ year ¢nd date are not¢d a commilm¢nt bu¢ accrued exp¢nditLUr. Grants otTer&l subject to corditiotti whtdj have not be¢Tri met &t the yekr end dat¢ ar4 tsod as awmmi1pjt but nol accry as expth)diwre. TIDglblefixed 1¢ All asws cost1Otha£5c Jud withan eXpted uscfvl life ex¢¢¢din8 othe year aye ¢4pitslis¢d. TBIble fLxed ps6et$ a ¢apitaii6td and depLYGitil£d ai the followittB attnual rate8 in otd¢r to writ¢ th¢m off uY¢r their estitnated usefvl liveB.' Computerand limi1 cquipment.. 25% perannumbased oll eo8 Othor tangible fix¢d awts which hay¢ been fu]ly depTe¢iat¢d are 1tt£tt out of te fitsÈnti&l stststneni8 gt4 tknir aTkE¢ valuF 1$ wn8ider¢d to bE n¢gti8JTrsle. TuAtlon The CILOrity is considered to pass the tests set out in Paragraph I Sebedul¢ fj Fillgll¢e Act 2010 and thErefoie it Jn¢¢ts the d¢rltIOn of YL chaTitable company for UK Cory)oration Tax pur[Ses. Accorth'ngty the Chlty is poteDtia]ly èxempt from taxatioll in T¢SP¢Ct of ill¢ or Capital gains received witbiti categories covered by Chuptgr 3 Patt I I CoTpOrntion Tax Acr 201 Q or Section 256 ofthe Taxatiott of Char8eabte Gains Aci 1992, to the ¢x¢enl ihat su¢b 1CoLtrgls are applied ¢x¢lu$ively to thilable Pllrpostg. Fund aecoukntkng UmYstii¢tedfllnds cknbeused in aecordall¢ewith th¢ obatilabl¢ objectivesat the di8¢retionof the tw$tees. Restricted fid& call onlybe u8ed for plaar rE8trictd pwpose8 W1.A the objcots of the ¢hatt'ty. Re&tri¢tioJ)6 at15¢W¢0 spwifiEdbythe dojjor orwbett fimd8 a raxged forpartJ¢ularrestrieedpuogc8. Fwthr wApLanatioM ofthe natureattdpuYrrt)se of isinduded in thenotss to th¢ financial 8tatenients Pa¥¢ 20
PAL MEDICAL APPEAL NOTESTO TItE FINANCIALSTATThEN FOR THE ITAR ENDED JI D ACCOUIfflNG POLICIEs-ttd Cfi6h at bk In hand Ca8h atbankalld itt haTepres0tS such accounts atLd ittstrujrrtllts that are avkiiAbl¢ OM d¢mandorhavc am&turity of le&$ than threc months trom th¢ datc of acquisition. Dcp(x%its for mwe tl]arJ thLf¢ mL)nth8 but1¢58 thatt one year have been diKlos¢d as short term dq)osit$. Cash pled dcposit for more than onc yearis di6clo8¢d ag a fixed ass<t ittvesttnent. DtbtOTB Debtors art ttLX)gni8ed at ttLeir settlemellt ATrtoutt¢ lesi 8Y provisioll foT non-recoverdbility. Prepayujetsts are vglued ai the amollrlt pEepaid. They have bec discounted to th¢ pr¢$¢urvalu¢ of the fvture receipt uthere sh discountin8 is njaterial. Cr¢ditor5 and prOviOn8 are Lr¢uglli8ed when there is an obligation 8t the balAnc£ sbeet date as a r¢suIt uf x past event, it is piobable th&t a trallsfer of eco]1£ benefit will IK qUir¢d in settl¢rncnt, the amimnt of the 5cttletnent can b¢ cstimakdTeliably. credIrS provisions are recolSea at thc amountthe chaTity anticipales it wiil pay to settle the debt. They hav¢ b¢m discouJ)t¢d to th¢ pr¢$cnl vaiNe of the cash pawllent where guch discounting is tt)aieri31. For•lgry cyrrenckÈ Awts and liabi]iti¢fj ill foTBigD currencies are translated into st¢Tlin8 At the rateg of exclw8e Thlin8 at th¢ b&lanc¢ shcct dllte. Tran5B¢tions in foreimll ewyencies a tr8nslaitd ittio Sterlin at the r&te of ex¢han8¢ Nling at th¢ dote of thctt'ansaction. Exehange differ¢nce$ kreiakenillto &cU11 ainalth< ne¢movetneut in funits. LeaBed Asltrtl Retttsls JLpplicable to operating1¢4s¢8 wlKt¢ sub6tslltially all of the b¢nefLts and risks of ownership remoitt tb¢1¢880r4r¢ chorg¢don a $ty8£gbt-lill¢ ba$i$ OV the l¢a8e terni Fixed agaet IDve5J¢llts rtd reauscd Eilni alldlosies InvestsMents art afonn ofbasic instrument and are itiitiAIty recognised al Ih¢ir ttwaciion Val and 6ubsequelldy easured at their fair value as al the ballet theet ddk usiug the Gloslog quoted fturket PTiCe. The charity doè$nvt aequirepth option& d¢rivativ¢s or01bCompkX fjnallcial instswncDta. All 8ain8 alld Ios5e5 arE tak¢n to ib¢ Statrm¢nt of FininciaL Aciivitie8 a$ they arise. Reili8ed gain8 and Iosg¢8 On inv¢$tsDents atE ¢al¢ulatsd as the diff¢trnc¢ between SAI¢ prrteeds and their OPEDiug TryIng value or thrir purch&8e value if acquired subsequujt to the first d&y' of tb¢ fujanriil y. Unr¢a]i8¢d gaitt8 and loss art calculated a8 the diffLY¢nC¢ behveett the fair Yalue alth¢ y£¥end and their canyillg value. Realised attd ttreI]sed inve&tnientBains log&e&are comb1tdIll the Stat¢mttttof FiJJanc1 Activities. iM)NATIONS AND LEGACIES 2023 2022 Donations Gift 209,923 41.949 141,548 3.OQX> 246.142 40.635 99.949 3.000 396.420 389.726 Pag¢ 21 cojrtinud...
L MEDICAL APPEAL NOTFSTO THEFINANCIALSTATEMRNIS. FOR TBE YEAR ENDED 31 DECEMFIF,R 2023 OTHER TRADING AcrivrriES 2023 2022 Event8 25.942 55505 INvTMENT INCOME 21n3 2022 Dep¢Eit accountititeresl 3.230 726 100 3230 826 COME FROM CHARrrABLtt ACTIVITIFS 223 2022 Actlvity H2411th,rnedir&LtsutritioJw],commuwty r¢]8tioN and research 24,357 Gtw)ts ¢1¥e4, incluthdinth¢ above, are As follow&. 2023 2n22 LBO.Re8ide 24,357 Ralslllgdon4tloniAnd legaele& 2023 2022 c06t8 Dicl costs SuFQOrtcost¥ 28.571 41,166 22,961 2&678 43,788 19.806 91698 90272 CHARrrABLE AclESCo8Ts Grant din8 of rtivit&e8 (see note Dir#ct Costs (8ge not¢ 8) 9) Totsl8 AwaresS Health,medic81,nuttitionaLcotDmunity r¢lotions 4lldreseh 68.433 68.433 195,776 19S.776 68.433 195,776 264209 Pagc 22 c{)ntsTlld...
THKBHOPAL pp NOTESTO FOR'I'HE YW, AN INDE ST IDEC rs- conttsDed BKR 2023 DIRECT cosrs OF CHARITABLE ACTivrriEs 2023 2022 Staff¢ost5 Dircetcosts Supportcosts 16244 40,750 11.439 7283 27,866 9,880 68,433 45,W29 CRANTS PAYABLT 20 2022 HealthJnCdicBI.tM]tsitiotvl.Ix)thlty rel&iolls and res¢ar¢h 195,776 228,629 tot&1 gronrspaid fo illstttu1DS dn¥theY¢&[WOS as follow8: 2023 21)22 Th¢aLinwi TtU8t 169,011 26,765 171,192 57,437 19S,776 228.629 The cbariry mrtkey grt8 tts in5titutioDS itt accordallce with its gr4nt-Dthitig policy as set in the tnisie¢& rcport. NETlNtOMEI{EXPENDURE) inwnJel(exp¢ndilurc) IN #Attd oft¢r¢h8rginyJ(oftditit)g): 2023 2022 2,¢YJO 6,750 0tIttg leaS- rent 7.004 ii. TRUSTEESI RmuTIoN AND BENEFITS During the year. TimEdwards, 0¢ of the ttuitee6, was paid l¢es of £37.8'19 (2022.. £37,8L9) inbis of matta8ing ttU8ts4. This is petmissibk under the Metmorandum 8ndArti¢lEsofAyk)ciatM)nof the elwity. Tru&te¢i' exptn8ei Therg were no reimbuYÉed ¢XPEnses to the fN&te£8duTiX8they¢or {2022: nott¢J Page 23 c0ThtitiU..
THE RHOPAL M NOTFS TOTHE F VOR THE YLAH - coDIIDued DECEMBER 2023 ED3 12. STAFF COSTS Staff costs d¥th¢YrWe a8follows.' 2023 2(>22 Wages $alrieS Pcnsioncosts Social securitycosts 103,691 2,690 91.466 J,451 No employ¢E8 e&rned £60.OIMJ per Attnun) {2022.. Don¢) more (in¢hiti taxaljle bwefLts but excluding ploycr Contrib108 durillBthc year. Th¢ &vera8¢ Dumbcr of ¢mployces Iluring th¢ year, ctlculAt¢d on 8 fuLI-titlle equiv¢th bw8. fftDa]yscd tyy fjJnctioN wau os follow8". 2023 nurnbE¥ 2022 number Fittance officer Administration catllpa1allaB¢T Fut81s¢rndSv¢nls 0.2 Tn addition lo ihe abovE, aj) anwunt of tiTne. th¢ value of wbich id impossible to quanufy forthcputyo8e6 of tbe4¢ fillancial thtern¢nt8. is dona¢¢d by tFWly volunte¢rs thrOugF1th¢ y¢ar. TtLe tnJ8tees cortsid¢r that ihey aLoDe comprise th k¢y llJw¢m¢nt of the GhOTity in ¢barye of dirc¢tin8 &nd controllins, runniD8 and Operatti the ehatity on a dayto day bi818, Details oFTgmutatiOrt paid to the lrnitees 1$ d¢t&iled in note I l. COMPARAmKg FOR THE STATEMLNf OF FINANCL4L ACTMTIES (2022) UJJr¢stti¢t¢d Re*icted fijnds INCOME AND ENDOWMKNTS VROM Don&tion8 andl¢8acie8 389.726 389.726 Othutr#dittg tiVItieS Invcstsnent ll0)ne Othorirtccox¢ 55,505 826 2J15 55.505 826 2J15 448372 Totgl 448J72 LXPENDITURE ON Raisills fw 90,272 90,272 ChArttllIe a¢lfvLd• 45,029 45.029 Health,mrkn'rnl,tttritionaLcommutiity 18tions and reseatrh 228,629 228.629 64263 64263 Pase24
THRBHOPAL NOTES TO FOR'I'HE FIN MEEifs-tonÉilllled EMBER 2023 ED31 JI COiIIPARATIVES FOR THR STAIEMENT OF FINANCIAL ACTIVITIFS (21)22>-¢olltinued Unrestricttsl Restricted TotAI Totxl 428,193 428,193 NET INCOME 20,I79 20.179 iiECONCILIATION OF FUNlkS Totatfutu]8 bmUgknfond 226,952 226,952 TOTAL TiINDS CARRlfD FORWARD 247,131 247.131 14. ThNGJBLE FIXRD ASSETS FixtULfg fjttiD COST At l Jaouary 2023 And 31 DeEemknr2023 1.700 DKPREC]ATION At l January 2023 atsd 31 De¢ember2023 1,7t ET BOOKVALUK At 31 Dec¢nkn2011 At31 Deceth 2022 15. FIXED ASSET INVESTMENIS Listed in&ull¢Dts At l Jami2(123 and 31 Deeenthr 2023 NXT B(M)KVALUE At31 Decernb¢r2023 Il686 J2.6116 At31 De£eEnl)er2022 12,686 There w¢ no iDv¢gtsnent asseisoutsid¢ th¢UL Pag¢ 25 continued...
THE BHOPAL ME NOTES TO FOR I'lig YF, ATEMEN13. EMBER 2023 END I& DEBTORS: AMoiTrfTs FALLING DUE wrrHIN or4E YEAR 2023 2022 antsrcceivable ILgacieittceivable Otherdebtors Gtttaid PraYn]Ents 24J57 152,043 47545 5J95 40262 4,83P 38.385 3,152 218,201 98,041 17. CREDrroRS: AMOUNTSFAIIJNGDUE MTHIN ONE YEAR 2023 2022 Trad¢ creditory Social security and othertaxe8 Ac¢n]¢d kyants Awn18 D¢f¢ned incom¢ 1.134 2,503 169,011 2292 34,843 283 1.922 171,192 2.383 6.935 209.783 182,715 OVdMENT IN FUNDS NEt ovtD]ettt in funda At 31.12.23 Atl.1.23 UDr¢thtred G¢utrnl fijnd 247,131 39.835 286.966 TOTAL FUNDS 247,131 39.835 286,966 N¢tmoveEneut in fllnds, iticluded inth¢ ab)v¢ fi)llow8: ]ttomiti8 R¢sourc¢s expended Movement unrestr1rt fulld8 436,844 (397,9) 39,835 Re8trl¢ted fund8 Ledg UllivLYiity-L¢ed6 Bodyobjects (LBO) Resideney 24,357 (24J57) TOTALFUNDS 461,201 1421 J66) 39.835 Pw26 otitinucd...
MEDICALAPPRAL TO THEFINANCIAL S R THE VEAR END.,1) 31 R20 18. MOVEMEf4T INFitNDS.tonthiued Comparallvesfor movemektln fvnds At 31.12.22 Atl.l.22 in fi]ttrts Unre8tvirttd fJDd8 G¢DerAlfvDd 226,952 20.I79 247,131 TOTAL VUNDS 226,952 20,179 247,131 CompaTativ¢n¢t movemctttin fut)d& indLthI in th¢above are as follow5". RewuYc¢8 iasourceA ¢xpcnd¢d Movement in funds Unreilrfeted fottd8 Gctter8LllJThd 448J72 142&193) 20,179 TOTAL FUDIDS 448372 (428,193) 20,I79 Thepurpth8e of the re8tri¢tedfvnds wtte a$follows: Leed8UMiv9lty-Leed& Body Objects (LBO) R¢sid¢Dw. TBA. RELATED PARTV DISCIA)SURLq Thttew¢renoreLqtsd patytraD$&cliotLS for theyeat erided3l DeC¢Mr2023. 19. Page27