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2023-12-31-accounts

IIEfilSl'LRF.D COMPANV NUMBLI 11.. (16547657 ILJ)gland Wales) Rl,;GlS'fEI REI) CHARI'IY NIIMIIER.. 1123367 RfP()RT 01,- Tllf TRUSTr.rs ANF) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 FOR BAPS CHARITIES PSJ Alexaiider& Co I t)ouglity Siiret London WCIN2PH

TJAPS CFIARI'IIES LONTF.NTS OF THE FINANCIAL STATEMENTS FOR TIIE YLAR r.NDED 31ST DELFMnfTI 2023 Pag¢ Report of tli¢ Trustees Inde￿d¢￿t bxatninels Report Slalen)¢nt ofFillaneial Activities Balance She Not¢s to Ihtt Financial Sialeincnls Delai]ed Siaiemenl of FinE?ncial Activities 12

BAPS CHARITIES IREGIS1ERED NUMBER.. 065476571 r￿poRT OF IHE TRUSTEES FOR THE YE.AR ENDED liST DECEMBER 20?3 The ￿￿$tee8 ivho are also direciots of the ch8rity for the purposes of Ibe Cojjiparues Act 2006, pitsent Iljcir r¢p)rt willi Ihe finaiiLidl 51Blem¢Dl¥ of Ihe charity foT the y¢ar ended 31st Decen)be.1' 20?1. Tlie Inislee% have adoplcd Ihc pr(Jvisions of Atcountin￿ an(1 Reix)rting by ChaTIIIc5.' Sthicmcnt of R¢cDiiimetided Prdcticc ui)pliciil)le io Lharilie5 pretkirinE Iljcir accoiiiit8 in accordanLC Iviih tlic Finthn¢ial Reponing SlandaTd applic8bl¢ sn Ih¢ UK and R¢public of Er"land IFRS 102) (effective l Januory 20L9). 0￿rVIsIon BAPS Chanii¢s, UK, is att in*rnatlDnal charity Org￿lsatIon conuniiied io sejving Ihe world by caiing for indivi(luals, thTrJilie8 &iid Our Iiii88ion 18 10 8crvicc Ihc ne£dy individuals, fainilie5 bnd ¢onMhunilies iii the T.￿ elsewhere. OBJECTIVES AND ACTIVITIES Obje¢tii'es atid alms SiipporteJ by oiii'nuTn¢rd!iis iiedicllied Vol￿71eerg, BAPS ClJari11¢5 aili￿ 10.. pr()vidc health iLlVllrtnL'%s oiiliuich prL)(Trninmcs biiild %elf-supEx)Iliixg ￿(lit￿li0n&t insijiuies md help siislain exisTing educalional progr4mme4 10 providp Quality. ￿]lle-bUse Ldiicalion for childrcii PTOIKI OUT natkwal rwuTC¢S by tT¢Aling imiovalive susiattjable soliitioiJ% that proTnole the rcspon8ibl¢ us¢ of Ihe earth'% ecosystenis anil Irsour¢cs empower undeiprivileged girls ajid yOUDg ivoni¢ll iviih educaiion ajid 8kills Io Tais¢ 5tr0ll¥ and iinitcd fsniilies aDfl iji turn, 51rengtlien and strdbilise tlieir local cotllinunitit iiivest the fiilure of needy children and youths by inspiring learniDgb Self_reliai￿e, family rt5pecl, social rcsponsibiliry. ajid moral integrity - provide imtnediale relief lo survivoTS of natwHI disasi¢rs rL4llaitt IJJ service until the affetled comJnuDili&£ Br¢ ieliabilitaied gnd gelf.teliant Evtnls eonducled by IIAPS ClJwrltlt$ 1112023 Diie ILTr oiiKoinLp LifLiinisian¢es dnernydlli Jelating lo CL)vid-19 pandemic iliere weie no activities condiicted in 2022. Public benefit ieviewink OUT dims, objectives and planrtiiig futute activiiies. Iiie Truslettg have iak¢n inio a¢￿]￿￿1 ilic Cliar,'ty C.'oinmissioD's general gutdaiice on piiblie benefil. 'I'lie'l'nistees alivays en￿lTe Ilial ikn. acliv'-ties undcrlaken ale in line iviih the chaTiiable obj¢ctivcs and aims of the ChArity. One of the foiindation's principal gini and objeclive is lo service Ilie needy individuals. families hnd comtnunities in Ihtt UK and clgewhcTe by providc v&riDll8 Issistsnce a￿1 seNiccs 10 Ihcse individuals and f#mili¢s. VDluiileers' tontrlbtitlotis #chlevlnE Ilje objtcllvts of the Ch•1rlty BAPS Charitic% d¢livcTh its scrvicc5 With ihe help of substhntial volunte£r n¢iwoTk i￿Se, The volunteer8 aTt oigrtwsed thmugh a fram¢work iDvolwii&T N4tlODttI, Re￿0￿￿1, 8ty1 AretL Co-OTdiii&iors. Thc volunteers play a vi141 role in Ilie fiijjd raisirtg activilics of the Charity. Page I

BAPS CHARITIES (REGISTERED NUMBER.. 1%5547657) REPORT C)F THE TRUSIELS FOR THE YEAR END￿D 315-r DBe.bMBER 202.1 riNANCIAL REVIEbW R￿er￿&S Policy The tjoard of Trustee5 coiidiicls an anniittl review of tlic Icvtl of iinrcslrirled rt4erv¢s iii Ihc gcD¢nl fuijd by Considering risks U5SOCithted ivith ilic varioiis income 8treHms. ¢xptrndilurc plans and balance slieei items. This endbles an esliiiiaic IL) be Indde of the level of reseives Iliat aT¢ suffi¢ienl'. 10 allow limt for ir-organisaiion ii) Ihe evcnl of a downttirn in inconie or asset Vali￿., to proiLtl ongoing work prograiniiie. aiid - to allow the Charity to Jneet its objeciives Ri%ks 4nd issiic8 consid¢red by tlic Board Of'iniste￿ in inaking this judgcmcnt on Ihe l¢v¢l of u]Jresiricied ￿serveS iiicliide.. - likeliho￿ of a di)ivnturn in in¢on)e st￿lms. period of lili)¢ requiTed to re-esl¢iblish incoiiie streall￿. riod of limc Icqiiircd lo downsiTe the CliaTity operations. - wlieih¢T there is adequate control over l￿dgets. leiilial decrtrase iii tht value of the iiivesliiienl portfolio,. and rtqiiiThii¢nls for A fittSOnablc level of ivork'ing Capit￿1. Final￿1￿] Revieiy Tile Siaiemcnt ()f Pinantial Activitl¢s (SOFA) shows ihe Itt￿r]e receiveunl of interest earned on cash balHDC¢5 held. STRUCTURE, GOVERNANcf. AND MANAGEMENT Covernl￿g do£unieiit Thc charity 1% conlmllcd by ifs govcming documct)l. a Mcmorandum Bnd Articles of AssLKiation itteorpoTOted on 28di March 2(Y)8, and con51ithtes # limited companyb limited bygu#TAn*¢, Is defined by th¢ CompAnies Act 2006. Stru¢h)re, CJDv¢rnance and Managen)ent Tlie Board of Tntsi¢¢s is ￿￿Tron$1b[¢ for the mana8emeiii ofihe Chanty. Recruitsnent and hppDintrncnt of ntw tnLSte¢s The btbdy responsibl¢ for the niana8en￿nt of IhB Charity IS tlie BoaTd of Trnslces. Potential new trustees arc P¢Tiodtcalty identified by thc Board of-fni8lces. Th¢se individiials work alongsidc existing Tnislees fora ￿lt￿b]e p￿10￿ bcfore con5iderillg IheiT &ppointmenr. Conduct or0￿ratiOnS The day-ro-day Jnanfyg￿nent olthe Charity is conducteii by tlie Trusl¢es. Tli¢ Chariry is based in the UK and ljas its l) ¢gd tstytce in Neasden, London. Page 2

BAPS CHARITIES IREGISTERED NUMBER. 065476571 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023 RTr.FF.RF.NCF AND Al)MjNI￿RA'r1VL DTr:'fAJL8 Registered Company number 06547657 IEDgland and W&le81 Registered Charity Dumber 1123367 Registered orrice 54-62 Mcad(Iw Gartli Neasd¢ London NWIO 814D Tru5tee5 Arvindkuiwr P Pgkl Mukc%li Pat¢1 Nilin Palan Sanjay KdTa Company Secretary M G Paicl Independen¢ ex#miner Mdncsh Shah FCA PSJ Alcxander & Co aiartercd AccDuni&nts l Doughty Sittct London WCIN 2PH B#nkers ic Royal ]3ank ()fsctsiland PIC 354 Station Rogd Harruw 11A13XZ Solitltors Iqugh, Lartwrighi & Amin 12 John Strcct, LondoD WCIN 2EB PLANS FOR FUTURE PERIODS Thc Tw5t¢&% wish 10 tnatntain Ihc cootinu￿1 su¢¢ess achieved by BAPS Charihes iii delivLYinE iis aims obje£iives. Tlie th stee5 would like to acknowledge the tremendous efforts of the volunteers and th¢ supporttrs Df the ChArity for Dd gehtn)11s d atlthns. by order ot. board of tnjsiees on. . and Signed on ils behaifby.. Arvindk Pal¢l- TrllsieL' Page 3

INDI.'PENI)r￿[ EXAMPIE.R'f REPORT TO THE TRUSTEf.8 OF BAPS C.'IIARI-I'II.'£ lIIP.CiJ%T￿.Rb.I} EKIIMBP.R.. 065d7657} Indwpcnd¢lltL'x&mlner's report the tyllsttes of B4ps ChArltlt% I'lhe C&nipAhy'l T ttport 10 Th- Lli&irity Iruslees on niy exarnindlion of Ilie a¢¢ounis of tli¢ Coinpany for year endth 31st Decemb¢r 2023. R¢sponsibilities basis of rtport As the eFJarilYq iruslLti L,[ the CvnipJI2v laiid Iso its. dir¢wlorb ior the PiiTTroses of company lawl you are r¢s￿￿41b1¢ for th¢ prcparatiuii of Ilie aCiOlIt:Is ill auorclknie witli the requirem¢iil% 1s1.ihr L'.i)inpdiijb5 1l¢12(K)61'ilic 2006 ALI'I. Haviiig %aligfi¢d my%¢lf that Iht accounts of the Company are noi wuired ro be audited iirtder Part 16 of the 2006 Act i2nd arc 145 of Ilic Cb.aritic% .4¢t 2011 Ilhc 2011 ACYI. lji pa￿lI1g out my LXiIIViin4tioIi l i￿v¢ folltswtd Ihc l)irrcligns givcii b). the Charity Commission linder Seciion 14%151 Ibl of ￿le 2011 Aci. Jndependent txAmin¢r'5 StAt¢mtDt I hiive coinplLte(I cxarninaiion. J confirm that iio mall￿8 have Lon'.e 10 tny tltttnliori in toAn=clion ivitli the CXLirninllliftn ¥lVÈil¥ Inc accouniirtg) rtLiiids V¥ert not kcpl In rL'%pect of Ilie Cotllpnrby 05 reqiiired bv Seciion 386 of tb.c 2006 Act,. or th¢ ac£ouDls do p.ol acvord with Iliost re¢vrds,' or thr 1lecounl% do nnt ccmplv with Ilie accounting requiretnenL% of Sectioll 396 of Ihc ?(K>6 Act other Ihan iiny re(iuiremeni Iliai thc aLcoLJnls xi¥c a Iiuc iiiid fair vicw which is not a irtaiieT considLred a% Iiart of an indcpcndcnl exaiiiiiialion., or Ihe accLTriinlS liave nut bL*n preyaTed iii a¢t()Idance wilh Ihv methods and principlcs ol. Ilic Sit?iemcni of Rec()InmendLd Praclitr for accounting iepoNinE by cluriiits ldppl1￿b1v 10 charifies prewJTing Th¢ir accounts. in uccurJan¢e with Ihc Financidl Reporting ftsrkdard Bpplicable in Ihc UK aiid Repiiblic ot Ircland IFRS 1021}. I ha'4e no Loncerns dnd have tOLI]e atto&g no other niatlery in conniclion with ihc exktmillaiion 10 M,hiih aiienllort shoiild be drn%v]i thig Teport in ordcr ro enablc ts piopcr undersl?.nding ol'lhc he rcachcd. ManL%h Shah PSJ Alexatider & Co l Th)u6hty 8ireet Lolldon WCIN2PH 28 April 2024 DtttE Page4

BAP£ CIIAftITICS STATEMENTOF FINANCIAL ACTIVITIES FOR TFIC YEAR ENDED 31ST DECEMIJE.R 2023 2023 Total 21122 Unrrsiriuied nd Restricied funds furyjs Notcs INCOME AND ENDOWMEhYS FRO.W Drinalions and l¢gac1￿8 106,3X Invest]nent incoL3]¢ 2(I,O67 29,067 13,532 TotY41 1.1&455 13S,455 I,(N.S EXPENDITURE OV C.harStrthle 2CtivitifS Chariiabl¥ Activitics 39,122 39,122 102,232 Oilier 32111 3,201 3201 42J23 42.323 105,433 NF:"J' INCOMFJIEXPF.YI)I'I'URB) 03,132 93,1.32 124.388} RFCONCII.IATIaN OTr ￿U￿D. Totsl ￿nd$ brought fmv 919,464 919,464 )43,852 TO'I'AI. VUN'DS CARHlbD foRWARD 1,012,596 1,012,596 919,464 Thc notes fonn part of these finatiLial stalen)etttg Page 5

BAPS CHARtTIES {RECJlSTERED NUMBER.. 065476571 BALANLC SHEET 3 1ST DECEMBER 2023 2023 Total lunds 2022 Tulal rund¥ Unrestricted fund Rtsiricled funds Notes FIXED ASSkTS Tnvesimcnts 869,975 9.975 850,(KJO CURPINT ASSETS Debtni Lash at bank 10 18,100 125,730 9,ItKS 60.401 12S730 143,83 143030 69.507 CREDITORS Amounis falling du¢ with5n one year {1209} {1,2091 (431 NET CURRENT ASSETS 14{621 142,621 69,464 TOTAL ASSETS LESS CURRENT LIABILITJES 1.012596 1.012,596 919.4C)4 NET Assrrs 1,012,596 ,012,9)6 919,464 FUNDS 12 Unrestricted funds ,Ib12.596 919,464 TOTAL FUNDS .012596 919,464 llie chBritable compatty i8 entiil¢d to cxemplii>n froin audit linder Scciion 477 of tl)e Companies Act 2006 fur thc year etmled 3 1st fJ¢cunber 2023. The memters knve n()l T¢quirrxl thc coin￿nY 10 obtain an audit of ils f5naticial stakmcn15 for the )Tar ended 31st DeLetnber 2023 in accordanLe wilh Section 476 Lif the Cornpanies Act2006. The Irusiee% ackiiowldgc thLir re%p(>n%ibilities for ensuring Ilidl th# Lomp&iy keeps accounting recDTd% that wmply with SeLtii)ns 386 and 3¥7 of Ihe CtsTnpani&s AGI 2(K)() and prcpannL finantidl ￿￿1¢M¢D￿ whieh bjve a true and Idir viL'w Iifihe siate Dfaifairs olthe Lhariiable ioinpany ts ai lh¢ end of eaLh finan¢ial year and of its. SUTplus or deficii foT each tinaticial year in acct>rdance wilh Ihc teqiiiTernenl£ i)f S¢¢lions 394 and 395 and which oih¢Thiise coinply wilh th¢ rtquiremenis of the Companics Act 2(M)6 Teluting to financial SVdteTncnl5. rai d5 applicable kn ihc LharilablL cDiiipany. (bl Thcs¢ fiiiBncial stai¢fflenls hav¢ becn prepared iti a￿rda￿Le with th¢ ptowsions applicabl¢ to charitable companics SUbj￿l lo the 8rnall comp&Tiies regime. ncial SlLlletnenls were appiY>ved by the Board of TnJs*es atKi aulhorised for is%ue OD n its tKhallby'. and wcr Arvin ar P Patel- Trusiee - T￿￿te¢ The notes form part of Ihese financial stalemenrs Page 6

BAPS C.HARITIES NOI'ES TO TIIE FINATr4CIAL STAfEMENTS i.oR-rs.Ir. YEAR PNDED 3 1ST DfLF.MEII.;R 2023 Sl'A'fLI'i'DRY INl4QRMA'I'ION Tlitt eharity tollsliiuies a limiled company, liinileth by bTiiaranle6, as defin¢d by tlie Conipanivs Act 21)06. It is controlled by its governing docuiiicnt, (i Mcmaranduni and Athc.'li.4 cpr.4￿55)clalI1)il inctttporatL'd <)n 28tli V.aTch 21K18. 11 1$ IL¥)151cfLd willi ikne llkntity CommissTOn under the lluinbcr 112i367 8nd willi (he LoinJ?anies House under the r-gistrdlion r,unkn¢r t￿547651 Ilngland and MTalesl. ACCOUWTl&YC. PI)LXCYKS Basis of prep¥riiiq the fiiiAiiciAI 51ulemen I'hc financi&l siaitmenis ot. Ihb chaTLtablc winpany. wF.icF. Is A public bcnefit ciitity undci. i.R$ 102, have hÈtn prcpdrLd in aLcorddnL with Ihe ChatiliLs SORP (FIIS 1021 '.Q<,'cviirIÉiiig> aiid Ileporiing by Chariiies.. Siaiemelli of RCLO￿li￿cndefI PraLIILe 2ppliLabl¢ ts) Lhdrilies pi'Lparing Ilieir aLLoun'.% in aLcorc.4n(.'e with Ilie I'"iiianLial Reportiiig Siandaril ai)pliLahlL In Ihc UK and Kepublic ot Irtland (FRS 102) I:ftcciive I lanui?ry 20191,. Financial Re￿IlIng Stsjiidard l(J2 '1-h¥ financial Rei)ortiDg StwiJ2rd applicabl¢ li? the urc Jnd Rcpublic ol. Tr¢I..￿d, lind ih¢ Ctsnip&iii¢i A¢t 2006. Tlitr financial sithienitnts have brcll pr¢parcd uiidtr Ilie Iisslurical L()Sl utsliVCnll(11), willi Ilic eXLtplion tsf Inv&s111)enlg wliiLli are iiiLliid¢d Et Inarkel vuluc. Goin¥ eoneern The trustees collsidei that thete po niatcrial umccrtaiiities aboiil the charitsble Cornpillly conccm. aDility 10 £onlinuc d% ¥CIttt¥ Income All IncomTllgJ I'&Eourccs are iTrclud¢d lh¢ Si8t¢mcnl lif l.iiiancial Aitivities wh¢ii tlie charily 1% Icgally LntiilLd to Ihc i]￿Ott￿ and Ilit ￿nOu￿r call be quantified wiikn reasonablL ￿¢ur&¢Y. Privfiic dtsnaiions iELeiw¢d by way of private donation) dr¢ crtdiied to rhe ststeinent of Fin3nLial Activities in tlie year in wliich th¢>. are r¢eeived as a conthbuii<Jn ￿WaldS. overt]¢ai]s'. Wlitre thx lia& been dediKrEd ai soiirLe. inLome is grossLN] up in Lases where lax has beeii irclaitneil from the authoriti￿..1￿¢ tsx rci)ver¢ibl¢ is sliowii 8£ a d-btQT Attli¢ year end. Invegimenl Iticoine includes itjieresi reteived on t￿b dew51￿.. Donations in kind suLli a% fixed assets art includeA incorne al their ¢5tiinated Inarket vllliies. oih¢T donJlions art recognise4J whtn r¢cciv¢d. The value of Voiuntsry serviees is nor recognIs￿ &% the cost of es￿￿￿tIng th¥ge extted bcnLfits lo ihc iiscr5 ulihr5c financiul statcmenls. Expenditure Fxp¢ndiii¢re is aLLuuni¢d fLr on an Hcurudls bagis and lia% been Lls5ified under hradiIi&7% IhHI abLireLTdtE all Lus1 relaiLY] Ilic category. WhcTC wsts cannot bc dirccily attributLd lo particular hcadin&g they liave bee.n allocA(I 10 acliviiics on a basis consistenT Wlth the use of reso1￿CeS. The ￿￿e¢oVerdb1e Llemenl of VA'f is includfxi in the expttn&e4 10 which it TtiarLS. The Charity is a T¢gTSleTed charity therefore 15 not liablc for Ir￿M¢ or con)orhtion tax on its income, as ir falls w'iihin varil)i￿ ex¢Jnplions available io regisiered eharilies. Ftsnd ttttounting Unresiricied funds ean be used in accordance with Ihe C1￿11￿bIe objectives ul the dis¢T¢tiun of Ihe Itu¥iee&. Rc%lnclcd funds Can only be uscd for particular r¢slricted purpo￿￿ within Ihc objectg of the chilfiiy. Rtt4tri¢.lions aric when S￿¢IJJed by the donoT 01 whett funds Ire T&i*d for parti¢ul8r resthcted purpThies. urthcr Lxplhnation of the nattiie and purpose of each fiLnd Is included in the noL% lo the fjnaiicial %laleinenl5. Foreign currcncles A55ets and liJbililies 111 foreigii currEncies are translaled inio sterlin¥ al the rale% Df eKLhdnue iulin&i al the balance shepl (laie. Tran5aclion,g in toreign CLJrrencies arc Irdnslarcd Inti) slcrling at lh¢ iaic of Lxchartgc Tilling ai thc darc i)t iransaciion. Exchatige differe1￿ are taken inio accoutti fft attiving ai the opernting ¢9uIt. Pauje 7 cuiiinu¢d..

BAPS CE4ARIIIES NOTFS'5'L) TI4L I.'INANCIAL STATEMENTS- conliuue(f FOR TFIE YE-JIR ENDED IIST DFcf.MBLR 2021 ArcouN'rINC. POI.ICIES- eontlnlled Inve$¢mevt5 CBsli lield iii fixed term de￿>911 accounts txceLding t>nc yLllr vlu&£ifi-d as l ixcd Assel IIiv¢81tn¥ntS IhLy arc ¥Lmerdlly held with tlie ovtrrall iniejiiion of rtlainiiikj loiig te.nn li.e. w Fixcd Assets.) for thc continuing bcncfit of thp Lhariry in Iht fomi OF Income and capital ap)1 fCClii110tt. Cash At bank and ift hAthd Ca.Eh at banK dnil ca511 in hand inLlu¢ks ￿MIn￿l{lIe llLLL'S% aTbJ oi'txllighi bank (le￿, ts. All othcr ￿pOsIts 4VL' Incluthd tcrm deFK)sits. Credit(Irs provisions Cr¢dirors and provisions Lire re￿O8￿1$t￿j wheie the ¢hariiy I￿& a pr¢seiii obligaiivn rtsuliing tr.)m d past eVLnl IFibl will ptobably Tesult iii the trni￿fer (>f fund% lo & third p&rty ￿1C arnounl diie lo settle ihc oblibTals011 c￿7 be InLasurLxI or estini3led ieliably. CtEdilur& provisions aLt reeDLTrtiseJ at their sciilcMLntamouni. Debtors Tiad¢ and oilier debioT& #re re£oiTniscd ai ihc sellletnenl gniounl diic hfter Any nude discoiini off¢r¢(l. PTcpiymcnts are v3luLd al thr arnounl prepai(I nd ofany trade Ilistounts. due. Grant making aetivitles As part ofr. ils Longtegatiunal 3ctivitiey, BAP8 ChdTilies makeb granis 10 ()Ig3nisatiolls whosc aiTllS objtctii'V> are siii)ilai to tho4c of IIAP% Chanitcs In order to proiiwtc Ihtir aLtIVities. BA?S Cliariiies Consi￿[5 that these grants coiitribut¢ i) its aGhievunents of lis aims and objecllvcs. The granr-makinb poliry is as follows.. l. The Tn￿lee5 apply th¢ funds of BAPS Chwities ai tliLir di8crctiDn in accordance with Ilie ¢harilabl¢ purwgcs aiid objcctives ot'ihe charity. Any decision ￿,11#ther lo award wnl ￿mMa1n5 solely ￿tIl ihe TTG)Ste¢s. 2. The atnvLUit OE nutnber of projects that call bc 8Up￿)rte(l by thc 'lrusrec8 1$ liinit¢d to the wnounl of lund5 that are av￿lIable for distribution eath year, afiei. allowing for un&Toing ¢kptrndittire of Ili¢ Charity. 3. GrJnls dre n￿de torthe di￿1 or iadirect adv3nLemtnt i)f tlic Ilin(lii {￿lfIl acTos tk. world. pariLularly UK Iiiid In,.lia. In awardtnL the Lyianls, thc'l ni%ieL will apply th¢ fiillowing principles.. to iunsiJerany rcquesl from ally aTeawidiin UK. to eoii&ider eacli r¢4utt%i on 51$ OiVIi Tneri:. to oiir diiL diliLncc to insurc that Ihe. trqucsl t[￿￿1￿. hoih Ehc Lliar,lable purpose ano the priorilie$. DONA-fVONS A TrID Lk".GACIES 2023 Donaiii)ns 106J88 67.513 IliVESTF¥lEN'I' INCOM 21123 2022 Dcposit acccunt inlcresl 29,067 13.532 Page 8 LY)nlinu¢d...

BAPS CHARITtES NOTLS'I'O'FI.11 fINANICIAL STATE.MENTS_ Lontinued FOR THC YEAR F.NDF.D 31S'I' DLC,LMBLR 2023 CHARITABLE ACTIVITlbS COSTS Supwrt costs (see ic6) Direct Costs Charitable Activitie5 37,5 1.566 39,122 SUPPORT COSTS Finaiice Oth¢ Totsls Chariiable AilivitiES 51 1566 TRUSTEES, REMUNEIL4TION AND BFNF.FITS icrc wtre no Itu8ttc%' rernuneration or other btiietiis for the ytar cnded 31st Decernber 2021 iior for the year ended 31 ¥1 I)e¢ember 2022. Trllstee$' e3pense5 Thtrc were Jjo ttu8iees' expetses paid foT ihe year en(Jed 31stDe£ember 2023 ntsT ftsr the ycar endcd 31st Deccmbcr 2022. co￿1PARAl.￿VDkn THE STATF.MF.NT OF >"INANCIAI. AcfiviTIF UttTe%thdcd fund Restricted runds Total fun(15 INCO.IfE AND ENI)OWMENTS S'ROM tk)naiions dnd legttcies 67513 67,513 Investmcni incomc 13.532 13,532 Total 81,045 81,045 EXPFNDITURE ON Charitable aclivilies c1￿￿1&ble Aciivitics 102,232 102232 Olhei 3,201 Total 105,433 105,433 NET INCOMEI(EXPF,I%DITIEREI 124,31181 124,3881 RECONC.11.IATION {)[,' ￿uNDs Total fLinds broughi (otwarJ 943,8.52 943,852 TOTAL FIINDS CARRIED FORWARI) 919.464 919,4fv1 1'3ge cor.iinue41...

BAPS CHARITIES NOTES TO THE FINANCIAL STATEMENTS. contlliued FOR TIIE YLAR £NDF.D 31ST DECLMBLR 20?J FIXF.D ASSE'I. INVESTF41ENTS 2022 Value at the start of the ycar Additions Di%posal 850,IX)O 869,975 111511,IMIO} 910,167 Value ai the end of the year 869,975 850,1100 TheTe W¢Te no investrnenl asg¢is outside th¢ UK. Th. -*e Investments in bank fix¢0 deposits whibh ai maturity ur¢ reinvesltd. io. DEB'foKq: AMOLINTS FALLINCr DUL WITHIN ￿￿'E YFAR 2011 2022 P￿￿Y￿ents and acctued incotne i&ioo 9,106 CREDITORS: AMOUNTS FALLING DUE IVITHIN, ONE VEAR 2112.1 2022 Trade CredI￿rg 1,2091 43 fvIOVbMEN'f IN IUNDS niovtnieni in ￿ndS Al 31112123 AI IIIK23 Unre51ricted funds 919,464 93,132 1,O12}96 TOTAL FUNDS 919,464 1,012,596 Net Jsioveinent in fi)nds. includ￿ in Ihe above are as follJws.' Incoming resources RebourLes exrend Mrivcinenl in fimds L.nr￿trlcted funds Gen¢TttI fwid 1.15,4SS 142.12.1} TnTAI,TrUYi 135,455 142?231 93,132 Ibage 10

IIAPS CHARTTIES NOTES TO THE FINI NCL4L SI'A'I"L.'MkNTi- vontii llb¢d FOR THE IThR ENDED 31ST DE￿I￿￿ER ?.Q21 12. MIIVFMF.NI' IN bllNF)q_ coiitinved CoJKpor&tlve$ for fflovenient in funds Nct mDvcryient in fvnd5 Ai 111122 31112122 Unreslrieted funds General fund 4)4j,85? 124,3881 91C).464 TOTAI. fuNDS 943.852 194.3R81 Jlg,4(A Coinpgralive net n)ovement in fiiiid4, includa in Ilic abovt tollow5'. Inwmin rtsoiirLe Resources expended Mvv¢in¢nl Ilnrestritted funds G¢ll¢T￿l fund 81.045 110S,433) (24.3881 TO'fAL FUYD8 1,045 1105,4331 124,.18XI The Chantys Independent Exa1￿1￿¢r did not chargc for their S¢Tvices durink? IhL' ￿￿rEen1 y4JT. T1￿ ebiimated V4iliie Oi services ig £3,20112022.. £3.?011. 13. RELATF.D PARI'Y I)J.SCiA)SURF.S The chariiy th¢ PTwnises OWiLd Nilkfjnih E'-siitc% Iitc of th￿¥C 18uth ot tlicsc cliariiics havc a ci)Inr411)n Iwglee. Nilkantli F￿lat¢S is a charity revislered iii EngTlana aj￿ Wdle5 Pagc 11

BAPS CHARrrtcs DLfAILE.'I) STr'A'fEMENT CF FINANCL4L ACTIVITIE.) FOR THE YEAR fNDE.-D 31%'1' Dr.L'r.MBfR ?n)3 2023 INC.OME.4ryD ENDI)WMEYrs DoiJ#tlotis £tLd legacEos T)Dnalions INJIJ8 67,513 Inve5ttnent Inf(?Ill¢ Dttposii ￿¢￿)ullI inle￿t 2Y,O67 13,532 Total ihcoming resources 13S,4$5 81,045 EXPEYDITLRb ClhAril*ble acllvities Insurance SubscTiplioTrs Donations Se¢urily expenses ljiinling forswn50red wttlk 2,LKIO 850 54.290 35 756 soi 35 2,475 6,417 24,250 8,93 17,520 ?22 Youth acliviry DKYS TravellinL Urgan donalion proje£t expense Hirc of hall Tcaehing expense Spons equipment Priniin¥b T SI11T￿ for Sport5 Equipn)¢ni Flirt 278 1,252 ?32 10,950 37,556 101,083 Other Professional fee5 3,201 3,201 8upport eosts Fin&nce Bat)k chaTgi% 5JO 519 Othtr Sundries 1,056 630 Tolal rcsourcts expendcd 105,433 Nel iiicotnll1expendlt￿reI 93.132 1?4,3881 This page dLlts noi fuTm part of Ih.e 51ttluli)ry financial siakments Page l?