Registered Charity: registered in England and Wales No. 1120353
The Friends of Baale Mane, Gopalapura
REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2025
www.baalemane.org
Doc ID: b3b6fa91171acf4c276b55b7b5305f3dde726bc9
The Friends of Baale Mane, Gopalapura
FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
| Charity registration number: | 1120353 | |
|---|---|---|
| Registered office: | 29 Stoatley Rise | |
| Haslemere | ||
| Surrey | ||
| GU27 1AG | ||
| Trustees: | Chris Harrison | Chairman |
| Paula Patel | Treasurer | |
| Sandeep Dwesar | ||
| Matt Clarke | ||
| Balraj Tandon | ||
| Mark Hodgkinson | ||
| Philipp Lotter | ||
| Victoria Chenery | ||
| Secretary: | Mark Hodgkinson | |
| Bankers: | CAF Bank Ltd | |
| 25 Kings Hill Avenue | ||
| Kings Hill | ||
| West Malling | ||
| Kent | ||
| ME19 4QJ | ||
| Independent examiner: | Naresh Alimchandani |
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The Friends of Baale Mane, Gopalapura
INDEX TO THE ACCOUNTS
| Page | |
|---|---|
| Trustees’ Report | 4 |
| Independent Examiner’s Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Accounts | 11-13 |
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The Friends of Baale Mane, Gopalapura
TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDED 31 March 2025
Aims and Organisation
The Friends of Baale Mane (which means girls’ hostel), Gopalapura (“The Friends”) was established and formally registered as a charity in 2007. Our broad objectives are to advance education, relieve poverty, preserve, and protect the health of girls and young women living in India.
Within these broad objectives, the charity focuses its activities on working with The Baale Mane Trust (“BMT”), a charity operating in Bangalore, India. Our combined focus is to operate The Baale Mane, a home for disadvantaged and abandoned girl children, located just outside of Bangalore, India. We provide girl children with a happy, healthy, and secure home environment, supporting the girls as they become young women until they are able to lead self-sustaining adult lives. We do this through our care-planning programmes, a focus on teaching life skills and job readiness skills, awareness about child and girls’ rights and a strong emphasis on both formal education and creative expression.
Several of the older young women in the care of BMT are resident in paying guest accommodation in the city of Bangalore where we continue to provide them with pastoral and economic support. We also have a programme for alumni focused on life skills, continued personal growth and further educational opportunities.
Recent changes in approach by the local childcare agency known as The Child Welfare Committee which requires girls to return to their original communities if wider family support is judged to be sufficient have resulted in us creating a new category of support for what we now term ‘Family Support Girls’. True to our ethos of providing support until girls become independent adults we maintain regular contact with these girls, invite them to weekend and school holiday programmes at Baale and provide them with funding support to continue with their education.
The Board of Trustees of The Friends of Baale Mane, Gopalapura consists of the Chairman, Treasurer and at least one other Trustee. New Trustees are selected on the recommendation of all the trustees based on the expectation that they will bring additional skills to the Board and will be active in the promotion of the aims of the charity. They are appointed by a resolution at general meetings. Trustees serve for periods of three years before re-election. None of the trustees receive any remuneration for their services.
The Trustees make decisions in periodic meetings regarding the application of funds in respect of the management of The Friends and grants payable. The trustees are also actively involved in decisions affecting the operating model for BMT, and members of the Board of Trustees participate annually in a strategy setting session, which is held at Baale Mane.
The organisation’s governing document is a Declaration of Trust dated 12 July 2007 as subsequently varied with the consent of the Charity Commission by a Deed dated 4 July 2020. The financial statements comply with current statutory requirements and the Foundation’s governing document.
Review of Financial Activities and Affairs
We raised £57,720 from donations and fundraising activities during the financial year. This included just under £6,000 from our Christmas Campaign and was overall a small decrease from the previous year. The number of regular supporters continues to decline, and we are heavily reliant on one-off donations to provide grant funding to Baale Mane. Funds come from a mixture of almost 70 private individuals, 2 companies and 3 charitable trusts many of whom are long-term supporters.
Our commitment to the local operating budget in India was forecast to be around 35% this year. This was a small increase from the previous year mainly due to the increasing cost of living in Bangalore. As always, we were flexible with our budget allocation, and we covered some costs normally borne by the local entity. We also funded more than anticipated maintenance costs as many tasks had been delayed due to the global pandemic.
In fundraising we work collaboratively with the trustees of BMT and the leadership team in India such that certain international donors fund BMT directly rather than through The Friends. In addition, the local team have achieved
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The Friends of Baale Mane, Gopalapura
considerable results in attracting corporate donors a number of whom have made significant donations from their CSR funds. The Indian government requires corporates above a certain size to set aside 2% of their net average annual profits in a CSR fund and we have been able to benefit from this requirement. It is however still very challenging to secure local unrestricted funds.
I was able to pay a short visit to Baale in October 2024 and in addition, our Treasurer, Paula Patel spent time at Baale both in early October and in January 2025. In March 2025 I again visited and 5 of my fellow trustees were also able to come. We were joined by a number of supporters who have signed up as ‘Ambassadors’ for our cause - individuals willing to support and promote Baale and the work that we are able to do for the Baale Mane girls and young women. The visit was an opportunity to interact with the girls, invite local supporters and alumni to join for a ‘family day’ at the home and to discuss operating challenges and strategic direction. One highlight of the visit was our interaction with our independent and family support girls, nearly all of whom had endured lockdown during the COVID pandemic and have emerged as confident and ambitious young women looking forward to the future. It is particularly pleasing to have witnessed the benefits of the increased level of programme support and individual attention that our team have provided in recent years: the diversity and range of degree courses, vocational programmes and career ambitions being pursued by the girls is remarkable. The family day was also a highlight. Largely orchestrated by the girls at Baale the day was fun, energetic and inspiring for local and international supporters alike.
I noted last year that our licence now no longer allowed us to admit girls below the age of 12, except where a younger child has an older sibling at the home and drew attention to the challenges that this restriction imposed on our traditional operating model. We are therefore delighted to report that the local regulatory bodies have concluded that this separation is unworkable and we have now been granted permission to again admit girls from the age of 7. Nevertheless, as we are currently operating at capacity it will be a number of years before we are able to rebalance the age profile of the girls in the home.
It remains our preference to admit younger new girls where possible, for the simple reason that it gives us greater ability to influence their educational trajectory.
Leadership of the Organisation
Vinay, who has been our Head of Operations since 2018 accepted a new and challenging role in January this year and left us in March. This is a great personal opportunity for Vinay and his stewardship of the organisation will be sorely missed. Nevertheless, changes at a senior level in any organisation while presenting challenges and risks also present opportunities. We have a strong and experienced senior team and Vinay’s departure has presented an opportunity to revisit and enhance the roles of members of the team. This is very much work in progress and we are also looking to make an appointment at a senior level as well as recruiting to strengthen our care team.
Risk Management
The Trustees have identified the major risks to which the Friends are exposed and are satisfied that appropriate systems are in place to mitigate those risks. All cash funds are held in a separate bank account, with two signatories required for all payments. As funds are passed to the beneficiaries within a short period of time, investments are mainly held as cash balances. We also hold funds which are surplus to immediate requirements in a low risk, instant access interest-bearing account.
The Trustees consider the other major risk faced by The Friends to be that funds might be used by donees for nondesignated purposes. The Trustees consider that this risk is mitigated by the trust that has been built up between themselves and the Trustees of The Baale Mane Trust, and the fact that certain of the Trustees visit the Baale on a regular basis, enabling them to report back on progress. We have also been actively involved in developing the financial processes at The Baale.
Funds for capital projects are only advanced to the beneficiaries, on receipt of detailed and costed project plans. Funds for operational expenditure are sent in advance against a budget which has been drawn up in close collaboration with The Friends, and actual expenditure is reported monthly. The accounts of the Baale Mane Trust are audited, and the Chairman and the Treasurer of The Friends meet with the auditors to discuss the accounts and ideas for process improvements together with the Treasurer of The Baale Mane Trust on at least an annual basis.
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Another critical aspect of our risk assessment is the quality of the governance within The Baale Mane Trust. The trustees engage in bi-weekly meetings via video conference with me, Paula Patel, our Treasurer and Matt Clarke. On visits to India, trustees of The Friends also participate in local trustee meetings and together form an advisory Council which has an agreed constitution.
The Trustees regularly review the charity’s risk assessment.
Reserves
Reserves are defined by the Charity Commission as unrestricted and freely available for the charity to spend in respect of its charitable purposes. Reserves are held to provide a capital sum from which income and/or capital will be applied for the charitable purposes.
We continue to review our reserves policy and consider that it is appropriate to hold reserves equivalent to at least 9 months’ commitment to operating expenses, which at present amounts to around £44,000. We are pleased to report that at the year-end, we did comply with this policy.
Post Balance Sheet Events
There have been no significant events affecting the charity since the year end and none are anticipated.
Investment Policy
The investment policy of the trustees is to hold any surplus funds in low risk, accessible, interest-bearing accounts.
Trustees
All the trustees served throughout the year.
The trustees meet regularly. As all trustees are involved in the activities of The Friends, these meetings necessarily include discussions of operational issues. However, time is set aside at all meetings to consider governance issues and formal matters pertaining to the proper running of the charity.
None of the trustees receives any remuneration for their services. From time to time, the trustees will incur necessary expenses, in particular in visiting the Baale Mane in India. The costs of such visits are kept to a minimum, and wherever possible, visits are combined with other reasons to visit India. The trustees are individually and collectively committed to ensuring that any costs are exceeded by their own personal contributions to The Friends.
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The Friends of Baale Mane, Gopalapura
Trustees’ Responsibilities for the Financial Statements
Charity law in the United Kingdom requires the Trustees to prepare financial statements recording the results of the Foundation’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently.
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make judgements and estimates that are reasonable and prudent.
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comply with the accounting requirements of the Charities Act 2011.
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Foundation will continue in operation.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Foundation, and which enable them to ascertain the financial position of the Foundation and to ensure that the financial statements comply with applicable law. They are also responsible for safeguarding the assets of the Foundation and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed for and on behalf of the Trustees
Chris Harrison 2[nd] August 2025
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The Friends of Baale Mane, Gopalapura
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report to the Trustees on my examination of the Financial Statements of The Friends of Baale Mane, Gopalapura (the Trust) for the year ended 31 March 2025 which are set out on pages 9 to 13.
Responsibilities and Basis of Report
As the charity’s Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Naresh Alimchandani ACA 2nd August 2025
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The Friends of Baale Mane, Gopalapura
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2025
| Unrestricted | Designated | Designated | Designated | 2025 | 2024 | ||
|---|---|---|---|---|---|---|---|
| Note | General Fund | Funds | Total | Total | |||
| £ | £ | £ | £ | ||||
| Incoming Resources | |||||||
| Voluntary income | 47,065 | 9,151 | 56,216 | 58,296 | |||
| Activities for generating funds | 3 | - | - | - | - | ||
| Investment income | 1,504 | - | 1,504 | 345 | |||
| Total Incoming Resources | 48,569 | 9,151 | 57,720 | 58,641 | |||
| Resources Expended | |||||||
| Costs of Generating Funds | |||||||
| Costs of generating voluntary income | 2,105 | - | 2,105 | 2,613 | |||
| Fundraising trading costs | |||||||
| Charitable Activities | |||||||
| Charitable donations | 4 | 50,310 | 9,351 | 59,661 | 52,195 | ||
| Aid worker costs | - | - | - | - | |||
| Other resources expended | 386 | - | 386 | 430 | |||
| Governance Costs | 5 | ||||||
| Professional Fees | - | - | - | - | |||
| Bank charges | 496 | - | 496 | 476 | |||
| Trustee expenses | 1,720 | - | 1,720 | 4,197 | |||
| Total Resources Expended | 55,017 | 9,351 | 64,368 | 59,911 | |||
| Net (outgoing)/Incoming resources | |||||||
| Before transfers | -6,448 | - 200 | -6,648 | -1,270 | |||
| Transfers | - | - | - |
- |
|||
| Total funds carried forward | -6,448 | -200 | -6,648 | -1,270 |
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The Friends of Baale Mane, Gopalapura
| BALANCE SHEET AS AT 31 MARCH 2025 | BALANCE SHEET AS AT 31 MARCH 2025 | ||||
|---|---|---|---|---|---|
| Notes | 2025 | 2024 | |||
| £ | £ | ||||
| CURRENT ASSETS | |||||
| Cash at bank | 59,413 | 66,061 |
|||
| 59,413 | 66,061 |
||||
| CURRENT LIABILITIES | - |
- |
|||
| NET CURRENT ASSETS | 59,413 |
66,061 |
|||
| TOTAL ASSETS | |||||
| 59,413 | 66,061 | ||||
| RESERVES | |||||
| Unrestricted general fund | 6 | 41,687 | 48,135 | ||
| Designated funds | 7 | 17,726 |
17,926 |
||
| 59,413 | 66,061 |
The financial statements were approved by the Board of Trustees on 17[th] June 2025.
Paula Patel
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The Friends of Baale Mane, Gopalapura
NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2025
1. Going Concern
The accounts are prepared on a going concern basis as, in the opinion of the trustees, regular donations received and receivable, together with funds that can reasonably be expected from our periodic fundraising initiatives will be sufficient to meet our pledges to The Baale Mane Trust for a period of at least twelve months from the date of signing these accounts.
2. Accounting Policies
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the requirements of the Charities Act 2011.
The principal accounting policies of the charity are set out below.
Incoming Resources
All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.
All donations received in response to notification of a fundraising event are included under ‘Activities for Generating Funds’, even if the individual does not participate in the event.
Tax credits associated with donations under Gift Aid are credited as income in the same category as the underlying donation.
Investment Income
Investment income, including associated income tax recoveries, is recognised when receivable.
Resources Expended
Resources expended are accounted for in the period in which the charity becomes obliged to make a transfer of value to a third party. The irrecoverable VAT element of VAT is included within the item of expense to which it relates.
Where an item of expenditure falls directly within one category it is attributed to that category only. Where expenditure involves more than one category it is apportioned on a reasonable and justifiable basis.
Charitable donations are payments the charity makes voluntarily to other institutions or individuals in order to further its objectives. They are charged in the Statement of Financial Activities in the year in which they are payable.
Fund Accounting
Unrestricted General Funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity at the discretion of the Trustees.
Designated Funds are funds set aside by the Trustees out of unrestricted general funds for specific purposes or projects.
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Depreciation
Computer equipment is depreciated on a straight-line basis over a three-year period with a full year’s charge in the year of acquisition.
3. Activities for generating funds
No activities were held in the current or preceding year.
4. Charitable Donations
----- Start of picture text -----
2025 2024
£ £
Donee:
Baale Mane Trust 59,661 52,195
_ ___
59,661 52,195
----- End of picture text -----
5. Governance Costs
No trustee received any remuneration in the period. Trustee expenses represent costs of individual trustees travelling to India to meet with the Trustees of The Baale Mane Trust and review progress with the project in India.
The Independent examiner received no remuneration for his services.
6. Fund Movements
| At | |||||
|---|---|---|---|---|---|
| At 31 March | 31 March | ||||
| 2024 | Income | Expenses | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Unrestricted General | 48,135 | 48,569 | -55,017 | - | 41,687 |
| fund | |||||
| Designated Funds | 17,926 | 9,151 | -9,351 | 17,726 |
7. Analysis of Net Assets between Funds
| Unrestricted | Designated | ||
|---|---|---|---|
| Fund | Funds | Total | |
| £ | £ | £ | |
| Cash at bank and in hand | 41,687 | 17,726 | 59,413 |
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8. Related Party Transactions
Although donations to The Friends by the trustees are not required to be disclosed, the trustees choose to disclose their collective donations by reference to their commitment to ensuring that their collective donations exceed the cost of administering The Friends. The collective donations by the trustees and their related parties during the period amounted to £25,772.60 (2024 - £24,319.91).
There were no other related party transactions.
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Friends of Baale Mane - Financial Statements 2024 - 2025 Friends of Baale ...ts 2025_final.pdf b3b6fa91171acf4c276b55b7b5305f3dde726bc9 MM / DD / YYYY ° Signed
| 08 / 02 / 2025 | Sent for signature to Paula Patel (paula@baalemane.org), |
|---|---|
| 08:44:00 UTC | Naresh Alimchandani (nareshalim@gmail.com) and Chris |
| Harrison (chris@baalemane.org) from | |
| paula_patel@hotmail.co.uk | |
| IP: 86.160.227.7 | |
| 08 / 02 / 2025 | Viewed by Paula Patel (paula@baalemane.org) |
| 08:46:50 UTC | IP: 86.160.227.7 |
| 08 / 02 / 2025 | Signed by Paula Patel (paula@baalemane.org) |
| 08:47:26 UTC | IP: 86.160.227.7 |
| 08 / 02 / 2025 | Viewed by Naresh Alimchandani (nareshalim@gmail.com) |
| 15:34:21 UTC | IP: 86.190.133.231 |
| 08 / 02 / 2025 | Signed by Naresh Alimchandani (nareshalim@gmail.com) |
| 15:35:22 UTC | IP: 86.190.133.231 |
Friends of Baale Mane - Financial Statements 2024 - 2025 Friends of Baale ...ts 2025_final.pdf b3b6fa91171acf4c276b55b7b5305f3dde726bc9 MM / DD / YYYY a Signed
08 / 02 / 2025 Viewed by Chris Harrison (chris@baalemane.org) 16:07:23 UTC IP: 145.224.65.151 08 / 02 / 2025 Signed by Chris Harrison (chris@baalemane.org) 16:07:41 UTC IP: 145.224.65.151 08 / 02 / 2025 The document has been completed. 16:07:41 UTC