REGISTERED COMPANY NUMBER: 05826888 lE￿nd 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 A￿0￿￿ting 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 JaI￿ary 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 Cbcml￿I 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]nparticul￿lo.' - SllPPOrt thc s￿b￿a￿la Clinic other fa¢diti¢J ill Bhopul which provide bedth. m Ilu￿t suffering a8 a ￿8￿ll0f 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 OtI￿r8 seekins to allcviatc the of Bom]]￿nitieS exposed to thcmical hazards. The proccduT¢ rcquir¢8 a short dpplicatiOD l￿diCatI￿￿ th¢ work for which ffi￿dIng Ieqvest£d alot)g with th¢ latest annual reportalld fitwic)￿ statements of the 8ppli¢attt, Once an &pplicatiott hasbccnFec¢ived. the gr￿t8 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 e*itbattd 120,000-150,000 survivots of th£ disastcr aTe still chroJ)i¢aily ill. Over 23,000 haye di¢d ofexpogwe- rclat£dillnessc5 aDdmor¢ a￿dyIng gtill. Tensof tknusand8 (>f cbi1dre￿born after thedisg5kn suffBr from growthproblems and far too marty t¢enag¥ worn¢n $￿ffer ftom Theustru&L disorder& Tubcr¢ulosL8 is scvefdl tim¢s mor¢ prevalent in the Ba￿affected populètiott and catLceT5 of the h]n8. tltruat, mOLllh and Abdomell arc runnitsg at tcn titncs nativnal r3te5. Thc railuTe of the offici&18yStem uf hE81th caTC contributes ts) th¢ medical disaster in Bhupal. (lovekwettl-$POttgOTcd rcscarch at)d monitoting 0fthe10n￿-ten￿healtheff¢cts of UllionCarbid¢'s gas¢swas ah￿dOned ID 1994 andh&S￿enotdY 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@th￿nt r¢TD&ins the ￿￿instaY of thc meth"cAI yesTK)DSE. Th¥ itLdiserinuJJate prescription of slcroids, antibiotics smd psychotropic drugs compL￿ndS the dan)age caus¢d by 8&8 ¢xpo81tre. S*n)bhavni Trll The BMAblls along-st￿oIng ¢oromitment to suppDrtth@workofth¢ Bhopal People'6 H¢AIth and D￿nmentationCelltre, run by the Trust in Bhopal. Th¢ Sumbhavna Trust is a eharity, wha6e trustec8 includc emirtent doctor$. scictitiM writ¢rs Qlld sooial work￿. s&mI￿￿vna bos $bowi that it 15 possible to evolve sitt]pl¢, gaf¢, effe¢tiY4 ¢thi¢al and pyrticipatory of tre&tsnent moDitwing ynd Tesearcb for the ￿t￿IN0r8. Swvivorg are off¢Ted fr¢¢ m¢dical we throuBIL modem tnedicitt4 ayurvedl (w indigenoiii sy8tcm of medi¢iD¢ based beths) %ttd yoga, The staff numbets Hpproxill)Ately 60 (xthottg whom over 20 are survivors thems¢lve8) and inclLides: five phy8ioian$,' 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[llu￿1tLcs 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¢s￿aritieS aDd others, Sambhavn& is small CO￿paTCd 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-Wo￿￿tt 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 t￿ing 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 ￿0W￿￿nd (kv¢lopm¢llt ofth¢8¢GhildTett. Chitigati hag fowld thatthenumberof cbildreAwith varied disabilitieshaybe¢n incieaaing exportentially in the gas alld Watw-conlaml￿Ted areas of Bhopal. ltt 2011 the Work of th Rehxbilitation Celltre expattded 8lgllific*￿Tty 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¢thlc￿Lion servitts. The Centre ig now &bl¢to trcotapproxitDately 200 ¢bildrEn peTday. In2012, Chithgari be8allanutrLtional pro￿￿￿￿¢ to¢nBUTeth&t￿I£hlIdrc￿ ott¢odfjn8 thecenttr receiv¢ atlpies 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 roth￿1$ 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 decrea8ln8printTeAd￿stsip. 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¢ti￿tr¢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 ch￿ltY,8 wotk&nd 8ettttal d¢v¢loprnell18 ¢D￿emIngB￿opl] which iS￿alledto 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)n￿r2015 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 rEg￿larlY 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 inu￿aSt 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 c￿tent. 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, intrOd￿l￿g 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 f￿￿oral. 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¢ $W￿1vOrS of Bhop&i will ￿veTbe furgotteu. GIK8knnbury Festfv81 JL 2023 the charity coDtinued its on8pin8 ￿gageM¢￿tWIth Glastonbury Festivlll, wbi¢hhEld its 8cGond futiv￿ Bil￿¢ the 2019 pattdemic. Orgajiged bythc r¢doubt&ble FioDa CAse. a longstattdittg support¢r, for tbe duration of themain festival volullteers forn MD litter pi¢kin8 loaD15. workiDg ill acro8s the four day$. Begintting early every mDmin& in 2023 a loral of 120 voluntgw re￿Clersnltttr￿l¢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# fOrBh￿￿7 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 Ch￿lty 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&. s￿re]MIdt¥ resollldom and ¢ngag¢mellt In the AU￿rnn 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 to￿orate 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 a￿d 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&e￿i¢21 succ¢ssfully argued for the ttsohjtio to bB ￿clUded frott) the proxy for its 2015 AGM. In Tespons¢ to a plan of tt￿er 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 l￿bilitieS 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 ￿f￿ra￿l7)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 B￿0val. 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& cO￿d 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 b￿8]neSs liabilities. BMAEvtnts Th¢ clthtrity worked in parttLe￿hIp 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 FcA*ival 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 We￿ill8 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 evol￿79nWjth 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 or￿1p￿)rr￿aIÈlIalS 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 th￿lty. Our thanks to all those hèv¢ Urgalli￿Wj 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 Ch￿Itable ¥ivin8. TJJith Brili6h Muslim8 (lollatingovLY£lOO million to localatLd itL*rnatiimat¢]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 $uffi¢i¢nt illcome to covcr Cxpthdltu￿ iti¢urr6, 11 WAS granted chan"tsblc regigtration in the UK on 9 January 2007. Lega] reSp(Yi￿1blI1ty for the Jhanagffnent and sttwaTdsbip is vested in the bwd oftN8¢Eey. On 2 April 2013, BhOp￿ Medic&1 Appea] A]so rwsternd itsclf with theoffice of thc scottis￿ Cbulty Re8ulator {OSCRI andwAd giv¢n the ScDtti8h CheTLty Registration NuttLber SC043904. In 2020 tIL¢ (b￿lty nquested to be r¢n)ovedfrom th. c Scottish ChtirityRe8ister. This confirmed on 15 OctobEt 2020. G•vern4Det The bo8xd of knistecs guid¢s th¢ iinpl¢nw]tatiott of the BMA'& ￿tiVitieS in Taising awarene88, futidwsing #Dd provi grattts to or8ani&ation6 to fulfil its miY8ion. It is g￿lded by its constitution and decisiotts made at Irgu1￿ tyxtee rrteetirt8S. An Orgatii8titional Guide set& the framework for the ways of ￿hlevIng objtcttve5. admillistratiye and emplOyn￿lIt wocedures, expected ethiGs alld va]ue8, th¢ standards of outputs. Board 8u&comnJitt¢es provLde Buidance betw¢¢n tDeetiDgs, alld tnLYteis ¢omtbwii¢llte regularly b¢tWC¢ll rncetings. Pagc 8 THE BHOPALMEDICAL APPEAL RTOFT FORIHE YEA D 31 DECEMBER 21111 STRUCTtThiE, GOVER￿4￿ck AND MANACEMENT Org￿18911￿￿￿l 5tructhre The board of tru8t¢¢s, which CUTreJJtly h&$ S members, met twice in 2021 De¢ision making alth overgight was ￿80 maintiind via 8￿p[￿lVe sub￿0h}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 ￿th￿reqUIr¢d. Tht Senior M*llogem¢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, ￿nf0m￿￿￿on is CIrc￿laTed to all members of the board witb x lime frame for feedback. T85ue8 rn&y be ftrst di￿￿￿8ed wtsthin the Mana8cTllent su￿c0rnrnilfr¢ 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 d￿1.810￿ 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￿]t￿nts are agrced by the board at￿ regutw. IEPOrts on progress ar¢ r¢quitEd. Report8 are submittcd t the Senior Mat￿e￿￿ellt 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 ¢I￿lty￿ 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 otI￿r vi¢lirns of illdustrial (bsast¢N or a detailed knowledge of the Situation in Bhopal, as well ￿ fftembers who wi]1 bring specific exF*rti$¢ (n￿d1￿fIJ￿i¢ia1. legql, thw)agement,health). Boardmernberstnaybere-ele¢ted and th¢ Bbopal Medi¢ai Appeal All￿5 to retsiti Expertisc beyond one threc-year term of office. Whcn recruitsnB, th¢ Chair wtll wovidE a short biographyof potenii8L members fordis¢u8Éion bytheboard. and wilh th¢ir agr¢otlletttwill th¢n approach th¢se In¢iividu&l8 alld discugs the OTgiAistitionatneed& follow¢d byawIitt￿ invitatiollalld d¢lai13 &boutboard obligations. The fDIIowitiBtrllBtee&were ih office throughoutihgp¢riod'&ndup to the date of&pproval of the anmial rcport and finattci41 Ind￿ctIo￿ trnlnlDg oftrvittti stee4 are provid￿ with infom)ation guidAttct on th¢ir Yole re8ponsibiliti¢s uudcr Ch￿lty Conjtllission regulatiot)8. The BhopaL Meth'eal Appeal trLBS developd an Or8anisationg] Guide which sets out in del&il the respon$ibt]itiea of I￿ste¢S and employee$, This docLuneni has b¢¢n apwDY¢d by theboaTd of tsustee$ attd a86iSty thctn itt their role. Key]ll￿ageMent 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$. Orditiarily none of Ibe thi￿¢6 ar¢ r¢mutsgr&¢ed in r¢spe¢t uetheir s¢rvices ag tm8te¢6 of the charity. Only out of pockei expendittr¢ incu￿edbY th¢trLtsiees in r¢]atiOttiO thesrrol¢ as ¢ruitt¢s of the chuity ttre rejmbursedw￿tte claimed 0￿¢ trn8tee &lso a£tg #s the Managing Tlljstee of th¢ chatity attd is reMuTj￿Yted for thi* tK>le. ThIB ig permissibk under the MemoralldU￿ a￿d Arti¢les of ASY￿]8t10n ot thtt charity. The rol¢ at)d level of ranuneration are proposed by tbe Trnstec Managrnwnt Cothn)ittee, and 4ubscquctLty di8¢u55ed approved bythe b0￿d oftLus￿¢S in the absen¢e of tbe Man#gillB Trustee. Th¢ level of remullernliott is refi¢GtiYe of thc knowledge. expeTien¢e and particular skill set requircd fur the role is boscd upon f¢4 tates 8el foT prior ¢xp&rt cons￿1(￿￿11 rather tha￿ idenlified rnarkct rateB, wbich Tan8¢ conBid¢rnblyhigbBr. P￿fOrni￿L￿ i8 8ubje¢ttQTegu]arrcview bythe TruAtee ManAgcmentQ)tnmitt¢e. Page 9 BHOPAL MKDICAL APPEAL REPORT OF THE TRUSTEES FOR THE YEAR ENDI;D 31 DEcEI￿BER 2023 STRUCTUR[ GOIQRNANCE AND TrLINAGKMENT WorJKinEJWith other organtsatlon$ The ¢harity woEk5 Witb orgAnisation$ thal 9re cg]npaiEnitig iiisti¢e for suryivors of the Bl￿PaI Bas disasteT and in p#rticuiar the Tmternalional Campaigtt Justice in Bh0￿1. To fiuther its goal4 ard to raise awar¢n¢¥S of thc necd for research. h￿th 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 ch￿er9 fAllLncsty]ntetLatiDna] ott awueness raisitig of ongoing liiigation and humall rigbis issues pertaining to Bl￿paI. attd in 2023 r￿UffLed sirnilxrwotk inanadYi8orycapw¢ity. tn 2023 the ¢J￿rity alsL)woTked WIth￿l￿ter￿[Chat￿ty 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 1ndad￿seYI The BMA is ptofid farthc supportof7t8 pthn4 wJpponh¢lp$ to 8ignificaDI]yraisc ourpyofile and drnw *ttCDtio to on*oin8 nccds in Hh<)paI. Jon SMDW, pr¢scDtor of Chann¢l 4 News. took on th￿8 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 Oh￿tty, 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 ¢otllp*ny 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 I￿atrd& 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 i￿de￿ident 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 ¢thi￿1 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 li￿a-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 s￿￿1v0r$ in Bhopal audrly¢wh¢r¢. twstees r¢8uiayly revicw the b￿anCe of cxpenditure betwee￿aWareneSS rai$in8 and ils gr8nt.sivin¥ obliggtionB. - As i c]Jarity which Chan￿15 significant of *knllding through foreign exchange gcrvices. atte￿tion is giverl to sourcing the b¢6t Possibl¢ valu¢ for thE chayity. Be¢8w¢ of the Ill￿￿ed irnp￿t of the Bruit vote upott the valuatiorl of 5tBtlIt￿thC¢h3rity ¢atefillly optimises th2timins of currency transftts oversea& i8 lt)Ve8ti8ating￿u￿llCy hedgillgop¢ioJJ8. Governanee m8nagen)tnt Thc risks of overBight #Dd poor m8nagctn¢nt hav¢ bEell addr¢ss¢d by hoLding T¢gular ÉLUStts meetin89 Alld estabiithits8 boBrd 8ub-committ¢es to provid¢ for more d¢tsil¢d corJsideTAtion of 1¢81)OtISLbi]iti¢¥ and matters thAt ￿16¢. In pafiicular, ill 2008 a nw8gm¢nt sul￿￿1￿￿Lttct w&s established consisting of thc Cbair at)d hvo other trust¢e6, Ott￿r bub-CODUllitk¢s ¢nsuK tbattNst¢e$ ¢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$ary. Con8ultarts angascd by the ULU51 sign a COTLtra¢t whiGh details their task8 tiwclillcs. ProLYtsq on these are rcvicwed at regular int¢rv4ts by th¢ Stsff Management Comtllittte. The risks gf1088 of k¢yptt8onttel have also been cOnsid￿ed, a process of wccsultanL andwe are fortunate ill having additiollal expttrti￿ to guide on fimd-raising nutcrial. Wc ell￿ged advice ft0￿ a spe¢iaii8t law compatty when apwopriate. These consultation8 a&surc trust¢¢8 that all of the BMA'S a¢tivitics confom with ch￿￿table law. tltht its publieatiofts ¢otnply with lib¢1 laws and that uny possibl¢ libel action vigotouOy and 8uc¢essfiJlly rejectsd all eomm¢Dts by thE BMA inpubli$hod tnatrriH13 tL&Vt begnmadein the public int¢ttst. Pagell THE BHOPAL LIIVJ)ICAL APPEAL REPORT OF TH FOR THEYEAR ENDED 31 DECEMBKRIOII STRUCTURE GOVERIYANCEAND L¥WANAGEMEKr L&w88nd reglll&tJons Thc ill￿te¢S are mitLdfvl of the need to cornply with all legislatiou and r¢gulations regurdittg ehwity govcrnance. We recav¢re￿￿arUpJ￿ttS frotThalc8alfsrmom chan8c8 law anA thcir guid￿c¢18brotsg￿tt0thQ 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]IrulevantprnctiÉ*S 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 F￿￿raIsI1jg Pracuse to its workin order to ensureb681 practi* is followed throughoutallfunthai$ing. REFERENCE AND ADMINISTR4rn DETAILS Reg151eted Ctullpany number 1)5826888 (EngJwLandW81¢8) Regbttyed Ch&rlty lluujl 1117526 Reglgtered offlc¢ ComJJJullityBus¢ QuE¢ns Road Bri8htoJY E481 Sussex BNI 3XG Trn•tee8 T PEdw8tt19 S M&ti]&l Am0￿￿￿u￿ed M$ 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 B￿LiMIt*d PO Box 289 WestMa]ling M194TA Td¢phoMe 01273 603278 Web￿ts 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 di￿lOr8 of The Bbupal MediLal Ap￿al 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 s￿e L truc attd fair vi¢w of the stafe of affaiTS of thc chtirilable company and of the incoroing Te￿￿rCeS 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 ￿)1￿CleS 3ttd than apply themc(￿Slstcntly', obsetve the metknds and prillciple8 in the Charity SORP. make jud8ernent&and Estin￿t¢$that ar¢r￿￿OI￿&bIc and prlld¢llL prepare the fjnancial Statemetsis on th¢ going ¢oncem b&sis unltsss it ig inappropriate 10 PTesume thot the chariknble mpAlly will ¢ontyTtu¢ in kn]%ttiesy. T￿e tru8tcc# are rebTronsibla forkcepill8 proper Aceounting records which di￿loSe with reasonable aGGurnEy at auy time the finADci&I position of the cPATitgble CoMpa￿Y and to cnable them w ensure that thE f]nm¢MI stot¢m¢nts comply with the cOn￿￿nieS Act 2006. TW are also ￿spOnsible for safeguarding the a$s¢ts of the GhaTitsble company and fL)r taknngrco6onabl¢ 8tgpsfoE th¢pr¢v￿tion 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 CoMpa￿Y fortheyearended31 DLTetttber2023. ResponBibi]itieB Hnd b4sis•f r¢pDrt As the cjjarity's InL8tee5 ofthe Company (and a]80 its dI￿t0￿ for the PL￿￿st& 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 accou￿5 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 D1￿ctiOnS ¥ivell by Ihecbarity CoEnmix%iottund¢rSeLtion l4515) (bl of the 21111 ACL tndependeDt uamlner's itAtemellt Since yow charity's gr08s 1￿CoM¢ &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¢ I￿slIt1Lte 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]]n￿lI0￿iWLth the ￿a0)mAtiO givillg ME cause to believe: ac(wntin%reeoydswertsnoikotinrcspcctof th¢ Cornp¥lly as roquird by S￿tion 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 i8￿9t a ntsttor considered ffts port of Èn indq)eJJdent exarninatiOD.' or the acCO￿ts 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]¢ a￿0$8 other matters in cot)neetion with th¢ examittation to which att¢￿tim) should be drawn in thLS report in ￿rd￿kn) ellable a properundcrstanding of th¢ accO￿nts ro be reached. ChtistopherRob¢rt TylerFCA DChAFCIE FI CRT Limited FJat24 WcliiD8toni&G)urt Laine Close BNI 6TD ' Po8c 14 THE BHOPAL MEDICAL APPEAL STATEMENT OF FINANCIAL ACT[VI￿E8 FOR THÈYEARENDEI DJI DEcEfi(B 2023 Total 2022 Total funds Notes DonatiODS andkBaBicg 396.420 396,420 389.726 Ch•ii(#bk *ttivEtles H￿I￿l￿e￿"£￿j,llutritiQn&1￿QMMu￿ltyrel￿ti{ms and re5e4tcb 24.357 24,357 Othertrdding activitte Jnve5tment incort 25,942 3.230 11,252 25,942 3,230 11,252 55,5DS 826 2J15 Total 43QS44 24.357 461.201 448,372 EXPENDITURE ON Rais(ttg fijrds 91698 92.698 YO.272 C￿rItAble Artlvltles Awaycness H￿1th,M¢d1cai.0Utr1tiOna1,C￿mMUn1tyTt1fitIonS Al￿ ￿$¢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&T￿lComE 39,835 39.835 20.179 RECONCILIATION OF FUNDS Totyl fvnd4brought fonvard 247,131 247,131 226,952 TOTALFuL￿s CARRIED FQRWARD 280966 286,966 247.l31 The notes formpart Ofthe5Bfu￿n¢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 AL￿11 under SKtiotk 477 of the Componies Act 2006 foy the yqar at￿d 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 &C￿rd9￿Ce with Secltoo 476 of the Companies Act 2006. Tr Iruatees x¢kniowiedge ￿]r rcwiibilities for (a) ensuTill8 that the choritable COr￿patty keeps Ar￿U￿(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 re￿ureMenL¥ 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 aUthori￿d tor issue andweredigttd on its behalf by,. Tbe TP Edw&Tds- Tn Tknenot&* fumiparÉofth$¢ financilll 5tat£ments PAge 16 THE BHO CASH FtA)WSTATEMEWT FOR THE YLIR ENDKD 31 DEcE￿IBER211l1 21)23 2022 Note8 Cagh flow8 frnm opeY*tlng #ctlvldes (56.487) (1365) Netcathusedinowatin8aCtivitiCB (56,487) (1265) C25h flowBfrDm invc*ThgA¢thrftI InterestTtceiv¢d 3230 826 Net￿shp￿0V¢de￿byitsveststt￿ llctivitie8 3,230 826 ChanEein ca5b equlvalemts Ill tbe reporlAng pprlod CAth &nd cAth equIV￿e￿ts &tth¢ beglnnkngof the repordngperSod (53,257) (439) 319,J19 319558 Cgth And tqufvAlemts gttb¢ end of the reprdni perlod 26S.862 319,J19 Thcnthe8 fomi partvf these rman¢i￿ stat￿ettts PaB¢ 17 THE BHOPAL MEDICAL APP NOTES TO THE CASH FLOW STATEMENT FOR THE ]SAR ÈNDbD 31 DECEMBER 2013 RECONC[￿￿TIoN OF NET INCOME3D CASH FLOW FROM OPERATINGAcrivrriES 2023 2022 L etlnc4)me for tke reportln¥ ￿￿EDd (ua ￿rthest￿t￿￿ellt0l Flts#ndsl Acdvltk¥) Adjll$tn￿n1I for: IOtt￿tIeceiVed 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)nn￿of th&8e finallcial8tatet￿ Page 18 THE BHOPALMKDICALAPPEAL R THE YLIR EiYDED EMBER ACCOTJIfflNC POJ.ICIES BA61s of preparlng thetlnllnelalit#*eJthellts The fit)￿￿la1 Statell￿18 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 Statett￿ltSh￿vebttn 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)r￿IQrS 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 8￿￿￿eD)ellt to tbc tncorne, the ￿nOU￿t 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 COnd￿tiOnS before ￿cOn71n8 entitled to it or wbere the donor or fund¥r ha& specified that tbe ittcome is to b¢ ex￿nded 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 prO￿b]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. I*gade8 ie8acie6 are includedinthc statcjnetttof fitwi¢ial ￿tIvIlIeS wh¢n tbe clwiiyiS entit] 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 INv￿￿TMENT INCOME 21n3 2022 Dep¢Eit accountititeresl 3.230 726 100 3230 826 COME FROM CHARrrABLtt ACTIVITIFS 2￿23 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 Di￿cl costs SuFQOrtcost¥ 28.571 41,166 22,961 2&678 43,788 19.806 91698 90272 CHARrrABLE Ac￿lESCo8Ts Grant din8 of rtivit&e8 (see note Dir#ct Costs (8ge not¢ 8) 9) Totsl8 Awar￿esS Health,medic81,nuttitionaLcotDmunity r¢lotions 4lldrese￿￿h 68.433 68.433 195,776 19S.776 68.433 195,776 264209 Pagc 22 c{)ntsTll￿d... 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)th￿lty rel&iolls and res¢ar¢h 195,776 228,629 tot&1 gronrspaid fo illstttu1￿DS d￿n￿¥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 gr￿t8 tts in5titutioDS itt accordallce with its gr4nt-Dthitig policy as set in the tnisie¢& rcport. NETlNtOMEI{EXPEND￿URE) inwnJel(exp¢ndilurc) IN #Attd oft¢r¢h8rginyJ(oftditit)g): 2023 2022 2,¢YJO 6,750 0￿￿tIttg lea￿S- rent 7.004 ii. TRUSTEESI R￿mu￿￿TIoN 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¢Y￿rW￿e a8follows.' 2023 2(>22 Wages ￿$al￿rieS Pcnsioncosts Social securitycosts 103,691 2,690 91.466 J,451 No employ¢E8 e&rned £60.OIMJ per Attnun) {2022.. Don¢) ￿ more (in¢h￿iti￿ taxaljle bwefLts but excluding ploycr Contrib￿10￿8 durillBthc year. Th¢ &vera8¢ Dumbcr of ¢mployces Iluring th¢ year, ctlculAt¢d on 8 fuLI-titlle equiv￿¢th bw8. fftDa]yscd tyy fjJnctioN wau os follow8". 2023 nurnbE¥ 2022 number Fittance officer Administration catllpa1￿￿allaB¢T Fut￿81s¢r￿ndSv¢nls 0.2 Tn addition lo ihe abovE, aj) anwunt of tiTne. th¢ value of wbich id impossible to quanufy forthcputyo8e6 of tbe4¢ fillancial thtern¢nt8. is dona¢¢d by tFWly volunte¢rs thrOugF￿1th¢ y¢ar. TtLe tnJ8tees cortsid¢r that ihey aLoDe comprise th k¢y llJw¢m¢nt of the GhOTity in ¢barye of dirc¢tin8 &nd controllins, runniD8 and Operatti￿ the ehatity on a dayto day bi818, Details oFTgmut￿atiOrt paid to the lrnitees 1$ 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 ll￿0)ne Othorirtccox¢ 55,505 826 2J15 55.505 826 2J15 448372 Totgl 448J72 LXPENDITURE ON Raisills fw 90,272 90,272 ChArttllI￿e 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 bmUgknfon￿￿d 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 Jami￿2(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 Pr￿aYn]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 Awn￿18 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$follows: Leed8UMiv￿9lty-Leed& Body Objects (LBO) R¢sid¢Dw. TBA. RELATED PARTV DISCIA)SURLq Thttew¢renoreLqtsd patytraD$&cliotLS for theyeat erided3l DeC¢M￿r2023. 19. Page27