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← Baps Charities

2025-12-31-accounts

REGISTERED COMPANYREGISTERED NUMBER: yeC tleTY (England NUMBER: and1123367 Wales)

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

BAPS CHARITIES

PSJ Alexander & Co Chartered Accountants 1 Doughty Street London WCIN 2PH

|

BAPS CHARITIES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

eee

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Page
Report ofthe Trustees 1 to 4
Independent Examiner's Report 5
Statement ofFinancial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13
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BAPS CHARITIES (REGISTERED NUMBER: 06547657)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

||
The trustees who are also directors ofthe charity for thepurposes ofthe Companies Act2006, preset their report with the financial
statements ofthe charity forthe year ended 31stDecember 2025. The trustees have adoptedthe provisions of Accounting and
Reporting by Charities: Statement ofRecommended Practice applicable to charities preparing their Accounts in accordance with the
FinancialReporting Standard applicableintheUKandRepublicofIreland(FRS 102) (effective ! January2019).
OurVision
!
BAPS Charities, UK, is an international charity organisation committed to serving the world by caring for individuals, families and| |---| |communities.| |Ourmissionisto servicetheneedyindividuals, familiesandcommunities intheUKand elsewhere.| |OBJECTIVESANDACTIVITIES| |Objectives and aims| |Supportedbyournumerous anddedicatedvolunteers,BAPS Charitiesaims to:| |-providehealth awareness outreachprogrammes| |- build self-supporting educational institutes and help sustain existing educational programmes to provide quality,
value-based| |education forchildren| |-protect our natural resources by creating innovative sustainable solutions thatpromote the responsible use ofthe earth's ecosystems| |andresources| |- empower underprivileged
girls and young women with education and skills to raise strong and united families and in
tum,| |strengthen andstabilisetheirlocalcommunities| |- invest inthe future ofneedy children andyouths byinspiring learning, self-reliance, familyrespect,
social responsibility, and moral
integrity
|
~ provide iramediate reliefto survivors ofnafiral disasters and remain inservice until the affected communities are rehabilitated and| |self-reliant|

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BAPS CHARITIES (REGISTERED NUMBER: 06547657) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 Sea OBJECTIVES AND ACTIVITIES

Events conducted by BAPS Charities in 2025 Community Volleyball Tournament: Sahajanand Cup BAPS Charities organised its third annual community indoor volleyball tournament in the UK, at the National Volleyball Centre in Kettering, on Sunday 16 March 2025, marking another milestone in the competition's growingpopularity. Community Youth Cricket Tournament: Yogi Yuva Cup Yogi Yuva Cup, an indoor community cricket tournament for youths, took place on Sunday 1] May. A total of 32 teams and over 300 enthusiastic participants from local communities across the UK came together for a day of spirited competition, sportsmanship, and community bonding. } { Over-35s Community Football Tournament: Keshav Cup Annual Keshav Cup, a national S-a-side football tournament for over-35s, took place on 14 June jn London. The event drew 12 teams and over 90 participants from local communities across the UK, all competing with energy, enthusiasm, and a shared sense of camaraderie. Community Football Tournament: Yagnapurush Cup 5-a-side community football tournament for youths, on Saturday 14 June in London. A total of 18 teams and over 110 enthusiastic participants from local communities across the UK came together for a day of spirited competition, sportsmanship, and community bonding. Women's Community Sports Day: Prapti Tournament A women's community sports day - the Prapti Tournament - on Saturday 21 June. The event brought together women of all ages from the community to enjoy a day of spirited competition, sporting integrity, and community bonding, Thg tournament coincided with the International Day of Yoga, thus fittingly beginning with a relaxing yoga session. More than 250 participants aged between 34 and 85 from various towns and cities across the UK joined together for this multi-sports tournament. i Boys' Community Football Tournament: Pramukh Cup | The Pramukh Cup, a national children's football tournament, took place on 12 July in London. The event saw atemarkable tumout, with 63 teams travelling from across the UK to take part in a day of competitive and friendly football matches. The tournament ahead.opened with a special ceremony that highlighted its history and the importance of unity and teemwerk,i setting the tone for the day Girls' Community Football Tournament: Premvati Cup The Premvati Cup, a national 5-a-side football tournament for girls of all ages took place on 12 July. This year, the event saw 240 enthusiastic girls from 16 towns and cities around the UK come together in London. The tournament with an uplifting opening ceremony, setting a positive tone for a day full of spirited matches and shared sportsmanship. i Community Youth Football Tournament: Amrut Cup | Annual 5-a-side youth football tournament, was held on Saturday 6 September in Wellingborough. Since its inception in 1996, the tournament has grown in scale and spirit, and this year marked a historic milestone with a record $1 teams and 340 players from across the UK and Europe. The central theme of this year's toummament was unity (samp), reflected nt only in the gameplay but also in the introduction of the 'Samp Award’, which honoured individuals and teams who exemplified teamwork and sportsmanship. The Amrut Cup continues to be more than just a football competition -it's a celebration of values such as discipline, respect, friendship, and community spirit. i Community Women's Youth Netball Tournament: Pramukh Cup i Women's Youth Netball Tournament, the Pramukh Cup, was held in Birmingham on Saturday 6 September, bringing together 145 players from 14 towns and cities across the UK. The toumament was supported by over 30 volunteers who helped manage the matches. { Public benefit In reviewing our aims, objectives and planning future activities, the Trustees have taken into account the Charity Commission's general guidance on public benefit. The Trustees always ensure that the activities undertaken are in line with the charitable objectives and aims ofthe Charity. H One of the Foundation’s principal aim and objective is to service the needy individuals, families and communities in the UK and elsewhere by provide various assistance and services to these individuals and families.

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BAPS CHARITIES (REGISTERED NUMBER: 06547657) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

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|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |OBJECTIVES AND ACTIVITIES| |Volunteers’|contributions in achieving the objectives|of|the Charity| |BAPSframeworkCharitiesinvolvingdeliversNational,its|servicesRegional,withand Areathe|help Co-ordinators.of|substantial|Thevolunteer volunteersnetwork playbase.a|vitalThe role involunteersie fundare raisingorganisedactivitiesthroughof|thea| |Charity.| |FINANCIAL REVIEW| |Reserves|Policy| |The|Board|of Trustees|conducts|an|annual|review|of the|level|of unrestricted|reserves|in|the|general|fund|by|considering|risks| |associated|with|the|various|income|streams,|expenditure|plans|and|balance|sheet|items.|This|enables|an|estimate|to|be|made|of|the| |level|ofreserves|that are|sufficient:| |- to allow time|for|re-organisation|in the event of|a downturn|in income or asset values;| |- to protect ongoing work programme;|and| |- to allow the Charity to meet|its|objectives| |Risks|and|issues|considered|by the Board of Trustees|in making|this judgement on|the|level|of unrestricted|reserves|include:| |- likelihood|of|a downturn|in income|streams;| |- period|of|time required to re-establish income|streams;| |- period of|time required|to|downsize the|Charity operations;| |~ whether there|is|adequate control over budgets;| |- potential|decrease|in the value of|the investment portfolio;|and| |- requirements for a reasonable|level ofworking|capital.| |Financial Review| |The|Statement|of Financial|Activities|(SOFA)|shows|the|gross|income|received|from|all|sources|and|the|split|of|activity|between| |restricted and unrestricted funds.| |Incoming|resources:| |DueTrusteesto|noexpectlimitedhigheractivitieslevel|ofconducted income|asin thethe|situationcurrent|yearrelatingthe|tolevelCovid-19of incomingpandemicresourcesimproveshave faprovedasithe|years|duringgo|by.|theTheyear.Charity'sThe| |activities|are financed by funds raised through:| |- Voluntary income - donations| |-|Activities for generating funds| |Voluntary income - donations:| |Donations|are received for the general operation of|the|Charity.| |Activities|for|generating|funds:| |These fall under two categories:| |- Donations received from|volunteers and general public| |- Sponsored sports and|other activities Treasury management|- interest receivable| |The Trustees utilise term deposit accounts to maximise the amount ofinterest eamed on cash balances held.| |STRUCTURE, GOVERNANCE AND MANAGEMENT| |Governing document| |The|charity|is|controlled by|its|governing|docurnent,|a Memorandum|and Articles|of|Association|incorporated|on|28th March|2008,| |and constitutes a limited company,|limited by guarantee,|as defined by the Companies Act 2006.| |Structure,|Governance and Management| |The Board ofTrustees|is responsible|for the management of|the Charity.| |Recruitment and appointment of|new|trustees| |The body responsible|for the management of|the|Charity|is the Board|of|Trustees.|Potential|new trustees|are periodically|identified|by| |the Board of|Trustees. These individuals work alongside|existing Trustees for a suitable period before cohsidering|their appointment.| |Conduct|of|operations|||;|.| |The|day-to-day|management|of the|Charity|is|conducted|by the|Trustees.|The|Charity|is|based|in|thé UK|and|has|its head|office|in| |Neasden, London.|

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BAPS CHARITIES (REGISTERED NUMBER: 06547657)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

See REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06547657 (England and Wales)

Registered Charity number 1123367

Registered office $4-62 Meadow Garth Neasden London NW10 8HD

Trustees Arvindkumar P Patel Mukesh Patel Nitin Palan - 27 March 2025 (resigned) Sanjay Kara Piyush Patel - 27 March 2025 Hemal Patel - 27 March 2025

Company Secretary M G Patel

Independent examiner Manesh Shah FCA PS] Alexander & Co Chartered Accountants 1 Doughty Street London WCIN 2PH

Bankers

The Royal Bank of Scotland Plc 354 Station Road Harrow HAI 3XZ

Solicitors Hugh, Cartwright & Amin 12 John Street, London WC1N 2EB

PLANS FOR FUTURE PERIODS

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The Trustees wish to maintain the continued success achieved by BAPS Charities in delivering its aims and objectives.
The Trustees would like to acknowledge the tremendous efforts of the volunteers and the many supporters of the Charity for
their kind and generous donations. ft,
Appfoved\ By order ofthe board oftrustees on +..fpol. dork. and signed on its behalfby:
\
Arvind sar Patel - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BAPS CHARITIES (REGISTERED NUMBER: 06547657)

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ts
Independent examiner's report to the trustees of Baps Charities (‘the Company’) |
Treport to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2025.
Responsibilities and basis ofreport |
As the charity's trustees of the Company (and also its directors for the purposes of company lay) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Phe 16 of the 2006 Act and are
eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section
145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity
Commission under Section 145(5) (b) of the 2011 Act.
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Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed} body. I can confirm that 1 am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act pther than any requirement that 4, the accourits give a true and fair view which is not a matter considered as part ofanindependentjexamination; or the accounts have not been prepared in accordance with the methods and principles of ihe Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK.and Republic ofIreland (FRS 102)). Thave no concerns and have come across no other matters in connection with the examination to whith attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Manesh Shah VA vy7 {Aleee\ AZ pb e << f

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Manesh Shah
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PS] Alexander & Co Chartered Accountants 1 Doughty Street London WCIN 2PH Date: we AB! 202.6...

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BAPS CHARITIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

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I__
2025 2024
Unrestricted Restricted Total Total
Notes fund£ funds£ funds£ funds£
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 488,815 - 488,815 121,224
Investment income 4 39,183 - 39,183 44,389
Total §27,998 - 527,998 165,613
EXPENDITURE ON
Charitable activities 5
Charitable Activities 113,041 - 113,041 84,037
Other 3,348 - 3,348 3,560
Total 116,389 - 116,389 87,597
NET INCOME 411,609 - 411,609 78,016
RECONCILIATION OF FUNDS
Total funds brought forward 1,090,612 - 1,090,612 1,012,596
TOTAL FUNDS CARRIED FORWARD 1,502,221 - 1,502,221 1,090,612
|
{
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The notes form part of these financial statements

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BAPS CHARITIES (REGISTERED NUMBER: 06547657)

BALANCE SHEET

31ST DECEMBER 2025

2025
2024
Unrestricted
Restricted
fund
funds
Notes
£
£		 Total
Total
funds
funds
£
£
FIXEDASSETS
Investments
9
1,100,000		 - 1,106,000
510,000
CURRENT ASSETS
Debtors
10
162,599
Cash atbank
242,091		 -
-		 162,599
21,887
242,091
159,754
404,690 - 404,690
181,641
CREDITORS
Amountsfallingduewithinoneyear
ll
(2,469)		 - (2,469)
(1,029)
NETCURRENTASSETS
402,221		 - 402,221
180,612
TOTALASSETSLESSCURRENTLIABILITIES
1,502,221		 ~ 1,502,221
1,090,612
NETASSETS
1,502,221		 - 1,502,221
1,090,612
FUNDS
12
Unrestrictedfunds		 1,502,221
1,090,612
TOTALFUNDS 1,502,221
1,090,612
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended
31stDecember2025.
Themembers havenotrequired thecompany to obtain anaudit ofits financial statements for theyearended 31stDecember2025 in
accordance withSection476 oftheCompaniesAct2006.
Thetrustees acknowledgetheirresponsibilities for
(a)
ensuring thatthe charitable companykeeps accounting records thatcomplywith Sections 384		 and387 ofthe Companies Act
2006 and
(b)
preparing financial statementswhichgive atrueandfairviewofthe stateofaffairsofthech
itable company asattheend of
eachfinancial yearandofitssurplus ordeficit foreach financial yearinaccordance withirequirements ofSections 394
and 395 and which otherwise comply with the requirements ofthe Companies Act2006 relating to financial statements,
so
farasapplicable to thecharitablecompany.
These financial statements have been prepared in accordance with the provisions applicable to charjtable companies subject to the
small companiesregime.
Phe financial statementswereapprovedbytheBoard ofTrusteesandauthorisedfor issueonApril nn. and were
1onitsbehalfby:
:
oe
f
P Patel -Trustee
Z enjayKara -Trustee
Thenotesformpartofthesefinancialstatements
i
ee
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:

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

BAPS CHARITIES

eet 1. STATUTORY INFORMATION The charity constitutes a limited company, limited by guarantee, as defined by the Companiés Act 2006. It is controlled by its governing document, a Memorandum and Articles of Association incorporated on 28th March 2008. It is registered with the Charity Commission under the number 1123367 and with the Companies House under thé registration number 06547657 (England and Wales).

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, H Going concern : The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern, i Income i All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Private donations } Funds received by way of private donations are credited to the statement of Financial Activities in the year in which they are received as a contribution towards overheads. Where tax has been deducted at source, income is grossed up in cases where tax has been reclaimed from the authorities. The tax recoverable is shown as a debtor at the yearend. Investment income includes interest received on cash deposits. } Donations in kind such as fixed assets are included as income at their estimated market values. Other donations are recognised when received. The value of voluntary services is not recognised as the cost of estimating these exceed any benefits to the users of these financial statements. Expenditure | Expenditure is accounted for on an accruals basis and has been classified under headings that:aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. The irrecoverable element ofVAT is included in the expenses to which it relates. Taxation } The charity is a registered charity and therefore is not liable for income tax or corporation tax on its income, as it falls within various exemptions available to registered charities. |

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included im the notes to the financial statements.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ming at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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SSSEyEEeE—E—E—E~—LE——EEE ———EESs——
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BAPS CHARITIES

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NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST DECEMBER 2025
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2. ACCOUNTING POLICIES- continued
Investments
Cash held in fixed term deposit accounts exceeding one yéar are classified as Fixed Asset Investments as they are generally
held with the overal] intention of retaining long term (i.e. as Fixed Assets) for the continuing benefit of the Charity in the
form ofincome and capital appreciation. \
Cash at bank and in hand
Cash at bank and cash in hand includes immediate access and overnight bank deposits. All other deposits are included as
term deposits.
Creditors and provisions
pC r editorsobably resultand provisionsin the transferare recognisedof funds towherea thirdthe partycharityandhasthea preseamou nt obligationdue to settle Higthe obligationfrom a pastcan b e ventmeasuredthat willor
estimated reliably. Creditors and provisions are recognised at their settlement amount.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued
at the amount prepaid net of any trade discounts due.
Grant making activities
As part of its congregational activities, BAPS Charities makes grants to organisations whoseaims and objectives are similar
to those of BAPS Charities in order to promote their activities. BAPS Charities considers that these grants contribute to its
achievements ofits aims and objectives.
The grant-making policy is as follows:
1. The Trustees apply the funds of BAPS Charities at their discretion and in accordance with the charitable purposes and
objectives ofthe charity. Any decision whether to award a grant remains solely with the Tees
2. The amount or number of projects that can be supported by the Trustees is limited to the amount of funds that are
available fordistribution each year, after allowing for ongoing expenditure ofthe Charity. |
3. Grants are made for the direct or indirect advancement ofthe Hindu faith across the world, particularly in UK and India.
In awarding the grants, the Trustees will apply the following principles: :
~to consider any request from any area within UK.
- to consider each request on its own merit.
- to carry out due diligence to ensure that the request meets both the charitable purpose and the priorities.
3. DONATIONS AND LEGACIES
2025 2024
£ £
Donations 488,815 121,224
4. INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 39,183 44,389
N e e eee e
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BAPS CHARITIES

NOTESFOR THE TO YEAR THE FINANCIAL ENDED 31ST STATEMENTS DECEMBER 2025- continued

eee §. CHARITABLE ACTIVITIES COSTS

Charitable Activities

6. SUPPORT COSTS Other resources expended

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Direct
Costs
£
113,041
Finance Other Totals
£ £ £
149 (2) 147
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  1. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees’ remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.

  1. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total| |fund|funds|funds| |z|£|£| |INCOME AND ENDOWMENTS FROM.| |Donations and legacies|121,224|-|121,224| |Investment income|44,389|-|44,389| |Total|165,613|-|165,613| |EXPENDITURE ON| |Charitable|activities| |Charitable Activities|84.037|-|84,037| |Other|3,560|-|3,560| |Total|87,597|-|87,597| |NET INCOME|78,016|-|78,016| |RECONCILIATION|OF FUNDS| |Tota]|funds brought forward|1,012,596|-|1,012,596| |TOTAL FUNDS CARRIED FORWARD|1,090,612|-|1,090,612|

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continued...

BAPS CHARITIES NOTESFOR THE TO YEAR THE FINANCIAL ENDED 31ST STATEMENTS DECEMBER 2025continued

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |$|$$|$$| |9.|FIXED ASSET INVESTMENTS| |2025|2024| |£|£| |Value at the start ofthe year|910,000|869,975| |Additions|1,100,000|201,707| |Disposal|j|10,000)|(161,682)| |Value at the end ofthe year|1a|00,000|910,000| |There|were|no|investment|assets|outside|the|UK.|These|are|investments|in bank|fixed|||ox|which|at|maturity|are| |reinvested.| |10.|DEBTORS: AMOUNTS FALLING DUE|WITHIN ONE YEAR| |2025|2024| |£|£| |Prepayments and accrued income|162,599|20,687| |Prepayments|-|1,200| |162,599|21,887| |11.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR| |2025|2024| |£|Fa| |Trade creditors|2,469|1,029| |12.|MOVEMENT IN|FUNDS|||Net| |movement|At| |At|i/1/25|in|funds|31/12/25| |£|£|£| |Unrestricted|funds| |General fund|1,090,612|411,609|1,502,221| |TOTAL FUNDS|1,090,612|411,609|1,502,221| |Net|movement|in|funds, included in|the|above|are asfollows:|Incoming||Resources|Movement| |Tesources|expended|in funds| |£|£|£| |Unrestricted|funds| |General fund|$27,998|(116,389)|411,609| |TOTAL FUNDS|527,998|(116,389)|411,609|

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BAPS CHARITIES

FORNOTES THE TO YEAR THE FINANCIAL ENDED 31ST STATEMENTS DECEMBER 2025continued

eee

12, MOVEMENT IN FUNDS - continued

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|||||||| |---|---|---|---|---|---|---| |Comparatives|for movement|in funds| |_‘movementNet|At| |At|1/1/24|'|in|funds|31/12/24| |£|£|£| |Unrestricted|funds| |General fund|1,012,596|78,016|1,090,612| |TOTAL FUNDS|1,012,596|78,016|1,090,612| |Comparative net movement in funds,|included|in|the above|are|as|follows:| ||| |Incoming|‘Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted|funds| |General fund|165,613|(87,597)|78,016| |TOTAL FUNDS|165,613|(87,597)|78,016|

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The Charity’s Independent Examiner did not charge for their services during the current year. The estimated value of these services is £3,201 (2024: £3,201). 13. RELATED PARTY DISCLOSURES ;

The charity uses the premises owned by Nilkanth Estates free of charge. Both of these charities have a common trustee. Nilkanth Estates is a charity registered in England and Wales.

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BAPS CHARITIES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

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||||| |---|---|---|---| |eee| |2025|2024| |£|£| |INCOME AND ENDOWMENTS| |Donations and|legacies| |Donations|488,815|121,224| |Investment income| |Deposit account interest|39,183|44,389| |Total incoming resources|527,998|165,613| |EXPENDITURE| |Charitable|activities| |Insurance|850|646| |Subscriptions|872|351| |Security expenses|-|35| |Health and Vitality exp|523|1,943| |Youth|activity BKYS|57,812|38,375| |Trophies|-|78| |Equipment Hire|858|-| |Medical|expenses support|48|1,157| |Elderly Care Group Food exp|50,158|41,252| |Fund raising costs|1,920|-| |113,041|$4,037| |Other| |Professional|fees|3,201|3,201| |Support|costs| |Finance| |Bank charges|149|325| |Other| |Sundries|(2)|34| |Total resources expended|116,389|87,597|

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This page does not form part of the statutory financial statements

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