Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Règlstfrred numb•r: 06852304
Charlty number.. 1129992
The Boparan Charitable Trust
{A company Ilmlted by guarantee)
Trustees. report and financial statements
For the period ended 2 January 2022

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charitsble Trust
IA company Ilmlted by guarantee)
Contents
Page
R•f•r•nco and admlnlstrative details of the Company, Its Trust••s and advlgers
Trust••s' r•port
Indèp•nd•nt audltor's report on the financial statements
6-10
Stat8ment of Ilnanclal actlvltles
Balance sho•t
12
Notes to th• flnanelal stat8m•nts
13-22

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Tho Boparan Charltablo Trust
IA company li17iited by guarant••l
R•f•r•nc• and adminislrative details of the Company, Its TNstees and adviser3
For the perlod ended 2 January 2022
Trustoes
A Bopar8n, Chairman
B Boparan
Sil K Macdonald Port¢r
Company reglBtered
numb•r
06852304
Charlty r•glster8d
numb•r
1129992
Reglstered office
Colmore Court
9 Colmore Row
Birmingham
83 2BJ
Company s•cmtary
A Boparan
Independent audltor
Granl Thornton UK LLP
Chartgred Acwuntants
17th Floor
103 Colmore Row
Birmingham
Wvesl Midlands
B3 3AG
Bankers
Bank of S¢olland
55 Temple Row
Blrmingham
B25LS
Page 1

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charftablg Trust
IA company limited by guarantee)
Trustees. report
For the perlod ended 2 January 2022
The Tru31ees PTe$enl Ihelr annual report together with th8 audited fin8nclal statements of the Company for thg
per￿d 4 January 2021 10 2 January 2022. The Annual report serves the puTp05es of both a Trustees. report and
dlrectors, report under company law. Th8 Trustees confirm that the Annual report and flnancial statemen15 of
th8 ¢h8illabl& company comply with the CUTr8nl Statutory r8qulr8ments. the requirements tsf thè charStable
company's governing documonl and the provisions ol the Slatem8nl ol Recommended Practic8 ISORPI
applicable to charitses preparlng th81r accounts in accordance wllh the Flnanclal Roportlng Standard appllcable In
the UK and Republlc ol Ireland IFRS1021 leffecfjve 1 January 20191.
Since th8 Company qualifies as small under 3eclSon 382 of the Companles Act 2006, the Stf8leglc report
required of medium and 18rg8 companies under the Companies Act 2006 IStr8tggSc Report and Diredorj,
Report) Regulations 2013 has begn omltted.
Obl•ctlves and actSvltSes
a. Poll¢lo8 and objeetlves
Th8 oblèets of the charitable company arè to help chlldren and young people, up lo the ag8 of 18. across
England and Wales, who arg dlsadvantAged ellher through poverty, disability or t8rmlnal Illness.
The Trustees confirm that they have wferred lo the guldance contalned In the CharSly Commisslon's general
guidance on publlG b&nofil whon r8viewing the Trusl's aims and 0￿9￿1Ve$ gnd in planning futur8 activities and
settlng the grant making policy for the year.
In sethng oblecUv8s and planning for ac¢lvltl&s. tho Trustees have given due consideratbn to g&n&ral guidance
publlsh8d by the Charity Commission Tel8llng tc> publi¢ benefit. induding the guidance 'Publi¢ bene￿1.. running a
char5ty IPB2)'.
b. Strategles for achl?vlng obJ¢¢tlves
These are difficult times and wlth coronavirus effecting our fundralsbng acllvlfje$ wo are looking Into allernafjve
fundralsing opwrtunilies to ensure the fulure ol the charlty.
We have sel out a progr8m of online events lo replace som& of the events In which our patrons would normally
participats in, and will monitor advlce on when 11 Is safe lo carry out fu￿re Ilvo evonts. We will coniinve lo
research any FundSng and Grants th81 bécoma available lo the charity. We will continue lo grow our social medla
platform8 and mak8 use of the tools they can provlde us foi both fundralslng and awarenes8.
c. Actlvltlos undertaken to achl•v• obl•ctlves
In 2022 we will rev4ve ¢Jur classlcal annual events, The Bright Star Ball In Nov8mber 2022, Goll C18sslc In
September 2022 and Annual Footb811 Toumament in May 2022. We are a150 looking al worklng w51h Asda and
Tes¢0 store granls and been awarded £500 Irom Asda earty 2022.
d. Main activltles und•rtsk•n to further the Company'$ purpos•s for thè publlc beneflt
The objects of th8 charltablo company are to help children 8nd young poople. up lo the age of 18, across
England and Wales, who are dlsadvantaged either through poverty, dlsablllty or18rmln81 Illness.
The Trus188s confimi that they have referred lo thè guldance contalned in the Charity Commbsslon's general
guidance on public benefit whon ￿VIewing Ihe Trust's aims and objeclwes and In plannlng l¢Jture activities and
80ltlng the granl maklng policy for the year.
Page 2

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltable Trust
(A company Ilmiled by guarant¢¢)
Trustees. report Icontlnu•dl
For th• porlod onded 2 January 2022
Aehl•v•m•nts and p•rformanc•
Maln achlevements Dfthe Company
The Ifwmlng ro$our¢&s of thg Tru$t for th8 year to 2nd January 2022 amounted to £153.281 (2021.. £295,381),
£5,393 {2021.- £3,496) was 8xpended for r8lslng funds. £580,368 (2021.. £684,975) was absorbed by charitable
actlvilles Including £9.270 (2Q21.' £22,320J absorbed by gov8rnanc& costs leaving nel incoming
lexpondilur&yrosourcè$ for tha year of1£432,4801 (2021.. f£593,090J).
A year of adapllon and change for The Boparan Ch8rltabl& Trust. The global pandemlc has meant that we hav
had to adapt our way of worklng lo ensure that the Trust can stlll eff8Ctlvbly and efficienlty deal with the
appllcatlons 8nd grow awar&ness for the Trust across soclal medla and vlrtual events.
Our applications w8re up by 15Yo, this was due to a lol of pgoplè f811ing on hard limes during ￿ pandemK and
Increas8 In cost of livlng, many d)arilies not accepting applicallons and Ihe NHS wllhdrawlng treatments and
th8rapig8 lo focus on the pandemic. A blg locus of ours was to keep our applications op8n and continue to
support our beneficiaries. One of OUT aims was to h81p as many children as we could lo get a formal diagno8ls to
ènabk them to access NHS servi￿$ quicker avoidlng NHS walllng list.
Throughout the year we have helped 624 Indlvidual children with funding for specialist equipm8nt, essential
therBpies foi disBbled children and household nece8$lties to SkJPPOrt familiès in poverty. In addition to Ihis, we
provld8d £17.000 worth of food parcels to 1000 famllles that were dlredy suffering duè to tha Impacl of the
pandernic lo help cornbal school holiday poverty.
We conllnue to grow our onllne presence acTOSS social media ¢h8nn&ls and ara conllnulngly researching new
W8ys lo interact wilh our 8udi8nc8 through social media and digital tools. This year we trfalled 8n onllne event the
Road lo the Olymplcs whl¢h ral$ed £15,680 Irom corporate sponsors and onllne donallons.
A p8rticul8r focus ol ours was lo relaunch out employee givlng scheme lo engagè with new prospective donors
and lo malnlaln the current donor8 durlng an uncertaln year for many, part of ihis Improvemen118 to provlde the
literalure In dlfferenl language5.
HlghlvJhts from the ￿ar werè 60 people ab5eS1ing doym th8 Custard factory raislng £6,878, 52 Golfers al the
Belfrey raising £10,000, Virtual London Marathon 6 runners raising £2,444 and the return of our L8dl85 Lunch
raising £4,269.
Rlchard Chiassaro attended Ihg Paralyfflplc Gamas and helped us raise the trusts awarenesy.
W6 would Ilke to acknowledge PD Hooks Group8 conlrlbulion to our wheol¢h8lr donatlons for whSch we are
extremely grateful.
Page 3

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charltable Trust
(A company Ilmlttd by guarantee)
Tru¥t99s' r•port IcontSnuBd)
For th• perlod endod 2 January 2022
Flnanclal r•vl•w
. Golng concern
After maklng 8pproprf8te enquiries, the Trustees h8Vè 8 reasonable expeclalton that the Company has adequate
resources to continue In operatlonal exSslence for the for8586able future. For this reason, they ¢ontinue to adopt
the golng concern basls In preparing the finan¢lal siatements. Further detsils regarding the adoption of the going
concern b8sIs can b8 found in the accounting pollclès.
b. R•$orv•s poll¢y
11 Is the pollcy of thè Trusteès to malnlaln the gentrral unreslrlcted funds al a level lo provldè sufflcl•nt funds in
reserves lo meel the lulur8 antlclpated demands on the Trust's resources. Having regard lo th& likely levels of
Incomlng restsurees and direct charitable expendlture. the Truste85 are sa115fied that tho funds and assets al 2nd
January 2022 as r8flecled In the balance sheet are avallable and adequate for th8 Trustees to fulfil the
obligations of the ChaTIIy 8nd m8lnt8in its operab'on3. Res8rveg hekl at 2nd January 2022 wgre £1.372.244
(2021.. £1.804.724J.
StruetUf•? gov•rnanc• and managernènt
Constltutlon
The Boparan Charllable Trust15 reglslered as a ¢h8rltsbla company limited by guaranteè and was sel up by a
Trust deed.
b. Mèthods of appolntment or ?lectlon of Trust••s
Th8 management of the Company Is the r08ponsiblllty of the Truslees who 8r6 alocled and cwpted under the
term8 of the Trust deed.
c. Flnanclal rl¥k rnon8g8ment
Havlng regard lo Iho Trust's organisation and actlvllle8. St Is tha vlew of the Trustees that the Tnalor rlsks lo which
the Trust may be exposed are largely finanual in nalurts. Systèms of internal control provtde reasonab
a5suraMc& 898lnst material mi83talem8nl or lo￿ and they includ8.'
R8gul8r rèvlèw of the flnanclal results of fh8 ¢harlty
S8gregatlDn of dutles
Procedures for the aulhorisalion of all Ir8nsa¢tlons and projects
Id8ntlllc8tlon and management or risk8
The Trustees continue to be vigilant and to keep processes under review lo gnsure that the mak)r risks to whl¢h
th8 charity Is exposèd are mlugaled.
New trustees undergo approprlata orientattDn to brief them on thèlr lègal obllgauons under charity and company
law, the content ol the charSlYs trust doed, the decision making proce5585, thè buslness plan and r8cant
rinanclal performanc8 of Ihe cha¥ily.
Page 4

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltable Trust
IA ¢ompany Ilmlted by guaranto0)
Trusteas. report {contlnuedl
For th• parlod •nded 2 January 2022
Tru$t••s' Annual Report
The Trustee8 (who ar8 also th8 dlr8Btors of the The Boparan Charltable Trust for thg purpos¢s of company law)
are responsible for preparing the Truslge5' report and the financial statements in 8c¢ord8nc8 wlth appllcable law
and regulations.
Company IBW requlr85 the Tiusle&s lo p￿pare financial 81atements for 8ach financial period. Under that law the
twslees have èle¢led lo prepar6 the flnancial statements In accordance wlth Unltèd Klngdom Generally
Accepl8d Accounting Practice (United Klngdom A¢¢ounllng Siandards and appI￿able lawl, including FRS 102
Th& Flnancial Reporting Standard applicable in th8 UK and Rèpubl1¢ ol Ireland. Under company law th8 Iru$lee$
musl not approve the flnanclal statements unless they ar8 satisfied that th8y glve a true and fair vlew of the state
of affairs of the charitable company 8nd of the Incoming resources and applicallon of resources. Including the
income and expenditure, of the ¢haTitsbl8 company for Ihat period. In preparing these financlal stslemenls. the
INslees are required to..
select 8ultab18 aeeountlng pollcl6s and then apply them conslslenlly,
obs8rve the mèthods and prlnclples of the Charities SORP IFRS 1021.,
make judgements and aecountlng estimates that are reasonable and PTudent'.
prep8r8 thè flnandal statements on the going concern basls unless It is inapproprlat8 to presume that the
Company wlll contlnuo In business.
The Trustees are responsib￿ for keeping adèqu8t6 aecounting records that are sufficient lo show and èxplaln
the eharltable CoMpan￿S transactions and disc108e wllh reasonable accuracy at any time the ffnanclal posillon of
the Company and gn8blg thom to ¢nsure that the financial slalem8nls comply wlih th8 Companies Act 2006.
They are also responsible for safegu8rdlng the assets ol ihe Cornpany and hence for lakfing reasonable sleps for
the prevention and detection of fraud and olhgr irregularllles.
The trusl88s are responslblè for the Maintenan￿ and integrity of th6 corporate and fin8nelal Information
included on the charitable companys website. Lèglslatlon In the UnSted Klngdom governlng the preparallon and
dlsgemSnalon of flnanclal stalemenis may differ from le918L￿tiOn In oth8rlurlsdlcUons
Dlsclosur• of Inforniatlon to audltor
Each of the persons who are trustees al the time when th18 TruslèÈg' Report wag approved has conflrmed Ihal..
so far 88 that Trustee18 aware, th•re is no relevant audit information of whl¢h the charStable companys
auditor is unaware, and
that Trustee ha8 taken all the gtèps that they ought lo have been laktrn as 8 Iwslo8 In order to make
themselves aw8r8 of any r8lev8nt 8udlt information and lo establlsh that tho ¢haritsble comp8nls auditor
18 aware of th81 Information.
Audltor
Tho auditor, Grant Thornton UK LLP, has indical8d Its willlngn¢$$ to conlnue in offlce. The designated Trustee¥
wlll proposa a motlon rèsppolntlng th& audit￿ al a meeting of the Trustèès.
Approved by order of the members of the board of Tru81898 and slgned on Ihelr beh8W by..
A Boparan
(Chair nf Triiqtpp.-*l
Date 14 July 2022
Page 5

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltablo Trust
IA company Ilmlt•d by guarantee)
Indep?ndent audltor's r•port to tho m•mb8rs of Tho Boparan Charitable Trust
Oplnlon
Wè hav8 audltad tha flnoncl81 st8t6m&nts of The Boparan Charitablg Trust Ilhe 'ch8ritable CompanVI for tho
period ended 2 J8nuary 2022, Ythich comprlse Statemenl of Financial Actwilies (Incorporat￿ng th8 irEcorn6 and
expenditure account}, and notes to the financlal s181oments. Including a summary of significant accounllng
pollcles. The financial reporting framework that has been applied In th¢ir preparalSon Is appllcable law and Un5ted
Kingdom kncounting Stsndards, including Flnanclal Rsporting Standard 102 'The Financi81 Reporting Standard
applicable in the UK and Republic of Ireland. Iunlled Klngdom Generally Accepted Accounllng PraGtlcel.
In our opinlon, thè ffin8nclal st8tsm8nts=
give a true and fair view of the slate of the charll8ble companls affalrs as at 2 January 2022 and of Its
incoming resources and application of resources includlng, its Income and expendlture for Ihe perlod then
ended-
have been prop8rty prepared in accordancè vAth Unlled Kingdom Generally Accepted Accounfjng
Practice., and
hav8 been prèpared In aceordance wllh the requiremenls of the Companie8 kn12006,' and
Bas18 for oplnlon
We have beèn appolnl8d a8 audllor und8r thè Comp8nl8s Act 2006 and report In accordanc8 wllh règulallon8
made under that Act. We conducted our audit in accordance wlth Internallonal Standards on Auditing IUKI
IISAS {UKII and applicable law. Our responsibilities under thos8 stsndards are further deseiibed in the'Audllorfs
Tespon81bllllies lor the èudlt of the flnanclal stalemenls seclSon' ol our rewrt. W8 aro Indepondtrnl of the
charitable cornpany in accordance with Ihg glhical rgqUlfem8nls that are relevant lo our audit of the fin8n¢ial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethlcal
respon3ibilitl88 In accord8nc8 with these requirements. We believe that the audit evklgncg we havg obt8in¢d Is
Suff￿lent and appropriate to PTovidg a basls for our oplnS0n.
Con¢luslons r•lotlng ¢0 golng ¢on¢grn
We are r88pon8ible for concludlng on the approprlatèness of the directors, use of the going concern basis of
accounllng and, based on the audit evidence obtained. wheth8r a matèrlal uncèrtainty exists related lo events or
condltlons that may casl significant doubl on the charitable Compan18 ablllty lo ¢ontSnue as a golng concern. If
we conclude that a molerlal unc8rtalnty exlsts, we are requlred to draw allenllon In our r8POrt lo Ihg rolated
disckjsures in the financial slalernenls or, if such d15closures are inadequate, to modify the auditor's opinion. Our
conclusions are based on the audit evidence obtained up to the date of our report. Howevw. fLtlure evenls or
condltlons may cause the charltable Company lo cease lo conllnue as 8 golng con¢em.
In our evaluation of the Iruslees, concluslons. wè ¢on8ld&red the Inherent rlsks assodated wlth the charltab
Companls buslness model Includlng effects arlsing from Tnacro-economl¢ un¢ortalnties such as Br6xll and
Covid-19, we as59$58d and Challenged the r6asonableness of eslimales made by the Trustees and th8 r81oted
disclosures and analysed how those rf5ks mlght offect the eharflablÈ Companys financial resources or ability lo
¢ontinue operat￿)nS over the going concern p8riod.
Pa￿6

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltable Trust
{A company Ilmlted by guaranteel
Indepond8nt Judltor's r•port to th• m•mb•r$ of Th• Boparan Charitable Trust {¢ontinuedl
Based on the work we have performed, we have nol identified any matèrfal uncertainties relating lo evènts OT
condltlons Ihat, indivkjually or collecb'vely, may cast significant doubl on the charlloble Company'8 ability lo
continue as 8 golng ¢oncern for a period of at least iwelve months from when Ihe financial slalemenls are
aulhori8ed for i3sue.
In audltlng the financlal sialemenis, we have concluded that the directors, use of Ihe golng concem basis of
accounting in the preparation of thg fin8ncial staiern8nts Is appropriate.
Thg r8sponslbllStlès of the trusiees wlih respect to golng concem are described in Ihe'Responslbili1198 of Irustges
for the financlal ststèmènts, sèctlon of thls report.
othor Informatlon
Th8 tru81998 arg rgsponsSbla for th8 othèr Inform8tlDn. Thè olher Informailon comprlses th8 informauon included
in the Trustees, Annual Report, other than the f5nancial ststefflgnts and our aLklitor's ieport Ihereon. Our opinion
on the financial statements does not cover the other informallon and, ox¢ept lo the exlenl Othe￿Ise expllcltly
ststed In our roport. w¢ do nol expross any form of assurance conclusion Ihereon.
In connection with our audSt of the financ181 statements, our responsibility is to read the other information and, i
doing so, consBJer whether (he olh8r infoTrn31ion is mated8lly Inconslstonl wllh the ffnancial statements or our
knowledge obtained in the audit or otherwise appears to be materially mlsststed. If we Identlfy such materi81
Incons15tencies or apparent materlal mlsstatements, we are required lo deteTmlne whether there Is a mal8rial
misslalemenl in the financi818lalgments or a ma19ri81 mis5tat6mènt of the other Information. If, based on the
work we have performed, we conclude that there is a materi81 MSs$latsmgnt of thi$ other information. we are
requlred to report Ihat fact.
We have nothing lo report in thls regard.
OpinionB on other mattèrs pr•serlb•d by thè Companl•s Act 2006
In OUT opinion, ba8ed on th8 work und8rtak8n In tho eoursè of thè audll..
the Information given in the Strategic Report and the Oirectors, Report, pr8par&d for the purpos88 of
company law. included In the Trustees. Report for the tlnanclal perlod lor whlch the flnanclal 8tal&m&nls
are prepared Ss consistent wllh the finandal statements.
the Strategic Report and the Directors, Report included In the Twslees, Report have been prepared In
accordance with applicabb legal iequirements.
P8gg 7

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charitable Trust
IA company Ilm5ted by guarnnteel
Independent auditor's report to th• m•mbers of The Bopargn Chorliable Trust {¢ontinuedl
Mattgr on whleh w• ar• requlred to report under the Companl•s Act 2006
In the Ilghl of thè knowl&dge and understanding of the tharitgb18 company and its environment obtalnèd In the
COUTse of the audit, we hav8 not Identlfled material misststements in tho Slrateglc Report or the DlrecloT8' R8POrt
Included in the Trustees, R8POrt.
Mattors on vthlch we are requlr•d to r•port by oxcepllon
Wg have nolhlng lo report In respect ol tha followlng mallers In relation lo which th8 Companies Act 2006
requirey u8 lo report to you If. In our opinion-.
adequate accounllng records havo not bgen k&pt, or r8lurn5 adequalg for ¢yJr 8udlt have not been
recelved from branches not vislted by us., or
the financial statements 81• not In agreement wllh the accounllng records 8nd relLtrns'. or
certain disclosures of Trustees, remuneration speclfled by law arè not made,. or
we have not received all the informallon aThl explanations we require for OUT audlt.. or
the Iruslees were not gntitled to pr8pare the financial statements in accordance with the small companles
regime and lake advantage of the Small ¢ompanies exemption from thg requirement lo prepare a slraleglc
raport.
R•sponslbllltles of dlre¢tors for the flnanclal ¥tat•ments
A8 explained more fully in the TTuslee8' r08pons5billlles statement, the trustees (who 8re also th6 directors of the
harlt8blfr company for the purposes of company lawl aré responslble for the preparation of the flnancAal
sialemenls and for being $8tisfiad that they give a true and fair view, and for such internal control as the Irustetr$
determine is necessary lo enabl8 th& prèparalon of finandal sla18ments that a￿ free from matsrial
mlsslal8mont. whether due to fraud or error.
In preparlng the flnanclal statemen15. the trustees are re8ponsSble for assesslng the charilalAe companvs abillty
to continue as a golng ¢onc8rn. disclosing, as applicable, matters T81at8d to going concern and using th9 golng
concern basis of accounting unless the Iruslees either intend lo Ilquld819 th8 eharStable company or lo ceaso
operat4ons. or hove no realistic allelnalive bul lo do so.
AudltoY'¥ rosponslbllltles for the audlt of the flnanclal statem•nt$
Our objective8 are to obtain reasonable assurance about whether the financial slalemenls a3 a who18 8ro free
from rnaterbal mlssta18mènt, whèthèr due to fraud or eiror, and to ISSU8 an audilorfs report that includes our
oplnk*n. Reasonable assurance is a high 18V810l assurance bul is not a guarantee that an audlt conducted in
accordan¢e with ISAS {UKI will a￿ayS detect a rnaleibal misslatemenl when It exlsls.
Misstatements can arise from fraud or grror and ar& considered material if, individually or in the aggregate, Ih8y
could ￿3$ona￿Y be expected lo influence thè economlc declslons of users taken on Ihg basls of these finoncial
slalements.
A further description of our Tesponslbllllles for Ihe 8udlt of the flnanclal statements 19 localed on the Financlal
Reportlng Council's wgb51te al.. www.frc.org.ukJaudilorsrfy$ponslbllitles. This description foms part of our
auditor's report.
PM9& 8

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charitable Trust
IA company Ilmlted by guarants•)
Indepgndgnt audltor's report to the mfrmb•rs of The Boparan Charitabla Trust Icontlnu•dl
ExplanatSon as to what extent the audit was considered eapabl• of d•t•ctlng Irregularitles. Includlng
fraud
IFregulari118s. includlng fraud. are Instan￿$ of non-compliance wllh law8 and regulations. We deslgn procedures
In line with our r95ponslbllitlgs, outllnsd above, lo detect materlal misstatements in respg¢t of Irregularltles.
Includlng fraud. Owing lo the inherent limitallons of an audit, there is an unavoidable risk that malorlal
misst8t8m8nts in the financial ststemenls may not be detected, even Ihtsugh th& 8udlt is prop8Tly planned and
performed in ac¢ordanc8 wlth thè ISAS IUKI.
Thé èxt8nt to which our procedures are capable of dèle¢llng ITregularillès, Includlng fraud Os detalled below..
We obtalnod an underslandlng of the legal and regulatory fram8works thal are applicable to the charitable
ompany. We determined that the following laws and regulations w8r8 most significant.. the Charities Act
2011, th8 Compani8s Acl 2[￿6. and the Financial Reporting Standard applicable in the UK and the
Republlc of Irèland IFRS 102).
We understood h(M the charitable ¢omp8ny 1$ ¢omplySng with these legal and regulatory frameworks by
making inquiries of management and Ihosg charged with governance. Vve enquired of rnanagem8nt and
those charged with governan¢tr whether thera were any instances of non-complianc8 wilh laws and
regulations, or whglher they had any knowladga of actual or suspected fraud. We corroborated th8 results
of our enquiries through our review of board minuies and through our legal and profe88ional expanses
revlew.
Wè 8ss&ssed th8 susceplibillty of the charllable company's Ilnan¢l818latsm8nts to malerfal mlsstalernent,
Includlng how fraud rntght occur and lh8 rlsk of malerlal overrld& of Controts. Audll procedures performed
by the èngagement team included..
Idenlbfying and asses8Sng the dèslgn èff8ctfven&s8 of certain controls managernenl ha5 In plac8 to
prevent and delect fraud
Challenging a8sumplions and ludgments mBde by management in115 slgnlfi¢anl accounung pollcles
Id8ntlfylng and testing joumal entries
Identifying and lesling related party trans8cllons
Inspecting th8 knard mlnutas
Assos$lng the extent of compliance with the relevant laws and regulatlon5 as part ol our procedures
on Ihg rg181èd Inanclal stabmenl Ilem
Thes8 aud51 procedures were designed lo provlde r8asonabl8 8$sur8n¢e that the flnancSal statements
wèrè frè& from fraud or error. The Tlsk of not detecting a m81orial missl8toment duo io fraud Is higher than
the rlsk of not deiecung ono resulting from error and dg1o¢ting Irregularlues that resull from fraud is
Inherenlty more dlfficull than detecting those that re8uII from grror, as fraud may involve collusion,
dellberate concealment, forgery or inl8nlional mi8reprtr$&nt8tions. Aso. the further removed non-
compliance with laws and regulations Is from events and transacllons reflecled In the financial stalemenls,
lh8 less1Skely we would become awaie of it.,
Th8 a55essment of the appropriateness of the collective compolenc& and capabllliles of Ihe engagement
t6am included conside¥8lion of the engagement team's-
Understanding of, and practical experlenca wlth. audlt engagements of a slrnilar natur¢ and
complexity Ihiough appropriate tralnlng and participation
Knowledg8 of th8 sedor in which th8 charitabla company operates. and
Understsndlng of tha16gal and regulatory requSremenis specific to the enbly Indudlng thè provisions
of the applicabla lèglslatS0n.
The team ¢ommunl¢8tlons ￿n respect of potential non-compliance with laws arKI regulalFon$ and fraud
ncluded Ihts polentlal for fraud In revenue recognition through rnanlpulalion of Incom8.
Page V

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charltable Trust
IA company Ilmlted by guaranteel
Independent audilpr's report to th• membevs of The Boparan Charltable Trust {contlnuedl
Explanatlon as to what gxtent the audlt was consldorod capable of detectlng Irr•gularltles. Including
fyaud (eontlnuedl
We dld nol Identlfy any matters relallng lo non-¢ompllanc8 wSlh laws and regulabon and fraud.
In assesslng the polenllal rlsk9 of malerfal mlsslalemenl. we oblalned an understsndlng of..
The charllable ¢ompAn￿S operations, including the natur8 01 its rèvènuè sourcas, to understand the
dasseB ofiransadons, accounts balances, expected flnanclal stal6mant dlsclosures and buslness risks
that may re8uII In rlsks of materlal mSsstalement. and
Thè charltable company's control envlronmonl. In¢ludlng'.
Managernent's knowlÈdge of rèlevant laws and regulations and how the ¢h8rlt8ble company Is
complying with thos8 laws and regulations
The adequacy of procedures for authorisation of transactions and rev1￿ of management accounts,
and
Proceduras to ensure that possible breaches of laws and regulatlons are appropriately T8soIv8d.
Use of our roport
This r8port Is made solely lo the Companys m8mb8rs, as a body, in accordance wllh Chapter 3 of Part 16 01 the
Cornpanles Act 2006. Our aud5t work has been undertaken so that we mlght stal6 to the Company's rnetHb&rs
those mallers we are requirod to State to them in an Audilorfs report and for no other purpose. To the full83t
èxtent permitted by law, we do not •ecèpt or assume responsibility lo anyone olh8r Ih8n the Company and Ihe
compall￿S members as a bo(Sy, lor our audit work, for Ihls report. or for the opinN)ns we havg foTined.
Wllllarn Devill Bsc FCA DChA
Senior Stalulory Auditor
for and on behalf of GTanl Thomton UK LLP
Slalu¢ory Audltor, Chartered Accountants
Bimiingham
Date..
9/912022
Pag9 10

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltable Trust
{A rornpany Ilmlt•d by guarant••)
Stat8m•nl of flnancial activities {Énrorporatlng Ineomè and expenditure account)
For the perlod ended 2 Janu•ry 2022
Perlod to 2
Period to 3
Noto January 2022 January 2021
Income from:
Donations and legaciès
Other Iradlng actlvllles
Investments
107.003
46,278
2T6,139
11,989
7,253
Total Income
153.281
295,381
Expondlture on:
Ralslng funds
Charltablg gQtlvlllgs
5.393
580.368
3,496
684,975
Total •xpèndltur•
585,761
688.471
N•t movement In funds
1432,480}
(393,090)
Reconclliation of fund8:
Total funds brought forward
Net movement funds
1.804,724
1432,480)
2, 197,814
{393,090)
Total lunds carried forward
1,372,244
7,804,724
The Siatemenl of financial a¢livilles Includes all galns Bnd losses recognlsed In th8 ptrilod.
All incoming resources and rèsources expended are in resp8ct of unrestrlcted funds and generated from
continuing activities.
The notes on pagès 13 to 22 form part of these financlal $18tèmènts.
Page11

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltsbl• Trust
{A eompany Ilmlted by guaranlo&}
Registered numbgr: oe852304
B*lanc• sheet
As at 2 January 2022
2 January
2022
3 January
2021
Note
Currnnt assots
Debtors
Cash al bank and Sn hand
14
175
2,092,457
1,738,625
1,743.225
2,092,632
Creditors: amounts falllng due wlthin one
year
15
{370,9811
(287,908)
Not current as5•ts
1,372,244
1,804.724
Total assetsloss curmnt Ilabllltles
1.372,244
1,804,724
Total n•t assets
1,372.244
1,804,724
Charlty funds
Unrestricted funds
1.372.244
1.804,724
Total funds
1,372.244
1,804,724
The financial statements have been prepared In 8ccordance wlh the Provlslons 8ppllcable to enlltles subject to
the small companle8 regirne.
The fin8lla81 statèments were approved and 8Uthorlsed for18sue by the Trust86S and signed on thelr beh81f by..
A Boparan
ICh¥lr (Jf TriJ8lp&%l
Date., 14 July 2022
The notes on pages 13 10 22 fortn p8rt of these flnancial statgments.
Page 12

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charitabl¥ Trust
{A company Ilmlted by guJrant•o1
Not•s to the financial ststements
For th• p*rlod ended 2 January 2022
General Information
Th8 Boparan Charitabl8 Trust Is a charity by way of g company lirnited by guarante9 INumb8r 068523041
and a r8glsl8rbd charity. The Boparan CharÈt8ble Trust gained charitable status on tho 4 June 2009.
The registered charbly number Is 1129992.
The Trust 15 8X8mpt from income, corporation and captial gBins lax provided its incomg and galn8 are
applh?d for Gharllabl& purKK)ses.
Accountlng pollcles
2.1 Bas55 of pr•paratlon of flnanclal statements
The financial stal8menls hav8 been prèparèd in accordance with the Charities SORP IFRS 1021
Ac¢ounling and Rèporting by Charities.. S1818ment of Rècommended Practice applicable lo chAritl8s
preparing their aceoL)nts In accordance with the Financlal Reportlng Standard applicable in the UK
and Republic of Ireland (FRS 1021 (effective 1 January 20191. thg Fln8n¢ial Reporting Standard
appllcable In Ihe UK and Republic of Ir81and IFRS f 021 and the Compani98 Act 2006.
The Boparan Charitable Trust rneels the deflnllron of a public bèneflt enllty under FRS 102. A559ts
and Ilabilities are initially recogni8ed at historical cost or transaction value unless Othorwi$e $tBled in
thé r8lèv8nt accounting policy.
The financial Statements aTe presented in sterling (£1 and no roundlng h8s boon gpplied.
2.2 Golng ctsn¢•rn
The Irustees have considered the Trust's ability io continue as a golng concern and havg given
partlcular altentlon to consld8ring the impact of Covld-19. Tha Iruslees consider that the Trust has
sufficient r950urc8s tr) conllnue Éo meet its financial obligatlons as they f811 due for a p8riod of ntsl
less than twelve rnonlhs from tha dBle of approval of Ihes8 fin8ncial $18t$m9nts. They therefore
contlnue lo adopt the going concern b8515 01 accounllng in preparing the financial st8t8ments.
2.3 Incom•
All Incom• ￿$ recognised once th8 Company has &nlitlemenl lo the Income, It 1$ probabl8 thal the
Income wlll be r8eelved and the amount of incorn8 recplvable Can be m&asured reliably.
Income lax recoverable in Telallon lo Investment Income Is recognlsed al the Ilm6 th8 Invastmenl
income Is rscelvable.
2.4 Expenditure
Expenditure is r8cognSsed once there is a legal or constructlve obllgation to translef econornic benefit
to a third party, il Ss wobgble that o trBnsfer of economic b8neflts wlll bg requlrèd In settlement and
the amount of the obligation can b¢ measured rellably. Expenditure is classified by aclivlty. The costs
of 98ch BctivSty are made up of the total of dlreet cosls and shared costs, including support costs
involved in und6rtaklng each actlvlty. Dlrecl costs 8tlrlbutablé lo a slngla acllvlty are allocated diTSCtIy
lo that aclivily. Shaied ¢osi8 whSch contribute lo more Ih8n one activity and support costs whKh are
not attributable lo a single aclivlty arè apportloned between those act1vi￿e3 on a bas1$ ¢onslstent wlth
the use of ro8ources. Cenlral staff costs are alloca18d on the basls of 1Sme spgnl. and depreciation
charges albtraled on the porutsn of lh• ass&l's use.
Expenditure on ralsing funds includes all 8xpendlluro incurred by ihe Company to raise funds lor Its
charitable purptrsas and Includes Costs of all fundraising 8Ctlvltiès ev&nts and non.charilable Iradlng.
Pag& 13

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
TITe Boparan Charltable Trust
IA company Ilmlted by guaranteo)
Notes to the financial statements
For th• p•rlod •ndod 2 January 2022
Accountlng pollcles {contlnuedl
2.4 Exp•ndlturo Icontlnu•dl
Expenditure on charl¢8ble a¢tivltles ks Incurred on directly undertaklng th8 actlvltlgs which fvrther the
Companls objectives, as well as any assoclated support costs.
Grants payabl8 are Charged In the period when the offer is rnade except In thosè cases where the
offer is conditional, such gTant8 being recognised as expenditure when th8 ¢ondStions att8chlng are
fulfllled. Grants offered sublecl lo condlllons which hava nol been met al the perlod end are noted as
a ¢omml(m8nl, bul not accrued as expenditure.
All exp8ndilure Is Incluslve of IrrecoveraNo VAT.
2.5 Debtors
Trada and othar debtors are recognised al thè s8tt18m8nt amount after any trade discount 0ffè￿d.
pr&pa￿entS arè valued at the amount prepaid net of any trade dlscounts due.
2.6 Cash at bank and In hand
Cash al bank and in hand Includes cash and short-term highly liquid invesltn8n15 wSlh a short malurity
ol three rnonlhs or less from the d8t8 of acquisition or opening of the depos11 or 81milaT account.
2.7 LSabllltltrs and provlslons
Liabilities are recognlsed when thorè Is an obllgallon al the Balance sheet dale as a result of a past
ovont, it is probable that a transfer of economic b9ngfit wlll be r&quired in selllemenl, and the amount
of the settlement C8n be éslimatad ieliably.
Llabllllles are recognlsed al the amount that thé Company antlclpales it will pay to sellle the d8bl or
th8 arnuunl k has recelved as advanced payments for the goods or services11 musl provide.
Provisions are measured al the b951 estSmale of the amounts required lo settle the obllgatlon. Where
the effect of the time value ol money18 rn8torial, the provlslon is based on the present valu8 of those
amounts, dlscounlad at the pre-tax discount rate that r8lle¢is Ihfr rl$ks speclfic lo the liability. The
unYAndlng of the discount is recogn158d In thè Statement ol financial activities as a financ8 cosL
2.8 Flnanclal Instrumènts
The Company only has financl81 assets and financial liabilities of a kbnd that quallfy a8 b8slc flnanclBI
Instnjments. Basic financial instruments 8re Inltially rocognised al transaction value and sub3equently
m8asur8d at their sattl8mnt value with th8 8xceptlon of bank loans which OTe subsequently
measured al amortl8ed co81 uslng the effective interest method.
2.9 Pensions
The Company operates a defined contrlbutlon penslon scheme and the pension charge represents
the amounts payable by the Company to th8 fund in tespect of the period.
2.10 Fund accountlng
General funds are uniestrScled funds whlch ar8 av8llabl8 for use at the dlscretlon ol the Trustees i
rurth8Tanc8 of the general objectives of the Company and which have not b88n designated for other
purposes.
InV￿lment Incomè. galns and losses are alkjcaled lo the approprlatè fund.
Pag8 14

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
The Boparan Charftablo Trust
(A company Ilmlted by guaranto•1
Notas to the flnancial 5tst8rn8nts
Foi th• porlod ended 2 January 2022
Accountlng pollcles Icontlnuedl
2.11 Appllcatlon Proc•ss
Th8 Boparan Charltgblg Trust wants lo help as many chlldren and young pgople as posslblo and fully
welcome5 applicalions from all sections of Ihe community. Each applicallon Is thoroughly assegsed
to ènsure it meets the criteria before being pul beforo the declslon pBn81 of Trustees.
Crltlcal accountlng estlmates and areas of ludg•m•nt
Preparallon of thg flnanclal statements has not required the Tru31ee3 to make Bny significant judgemenis
or estimates.
There are no kay 8ssumptlor15 concernlng the future and other key sourcès of estima￿0￿ uncertainly at
Ihe reporting dal8 that have a 31gnlficanl risk of causing a material adlu8lment to the carrying 8mounl of
assets and Ilab515118s wlthln the next financial year.
Income fiom donallons and 109a¢loS
Porlod to
2 January
2022
Period to
3 January
2021
Don•tlon$
DonalK>n from Boparan Evenl8 Llmlted in rolotk)n to the Bright Star Ball
Other donations
275, 151
107.003
107.003
276,139
Th8 Income from donatlons and Fegacles was all unreslrl¢t&d.
The Trust benefits from the involvement and support of volunteers. In accordance wtth FRS 102 and thè
Charftles SORP IFRS 1021 the economic contribution of gonaral volunteers is not recognised in the
accounts.
Page 15

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th• Boparan Charltable Trust
(A ¢ompany Ilmltod by guarantee)
Not•$ to thè flnanelal statements
For the porlod ond•d 2 January 2022
other tradlng a¢tivitlo8
Period to
2 January
2022
Pertod to
3 January
2021
Gift Ald
GAYE
Fund Ralslng Events
Contactless
Shopplnu atyl Chrlstmas
QuizlRaffle
Virtual Race3
Trlk8 Cha118ng88
Sober 0clot￿r
Facgbook Competitions
Farn1￿ Fynd Raising
In Memory
Sale3 and Sllg fvnd raising
Go
Road lo Olymplcs
Lad￿5 Lunch
Absell
London Marathon
1.039
14091
8.324
1.300
130
293
361
376
433
537
375
141
263
72
1.950
140
1,532
9,581
5.574
8.577
2.692
163
46,278
11,989
Inve$tm•nt Ineomo
P•rlod lo
2 January
2022
Period lo
3 January
2021
Interest bearing deposll accounts
7.253
All of ihè charitable companls investment Incomè of £Nil (2020.. £7,253) from money held In
Interest bearlng deposlt accounts.
Page 16

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Th8 Boparan CharFtablo Trust
{A company Ilmlted by guaTantso1
Notes to the flnanclal statements
For th• p•ilod gndgd 2 January 2022
Expendlturè on ral$lng funds
Perlod to
2 January
2022
Period to
3 January
2021
Costs of ralslng funds
Bright st8r Ball
Facebook Competllions
London M8r8lhon
Abseil
Lad￿8 Lunch
Ro8d to Olympics
Prolect Iceman
3.480
16
280
2,273
1,941
360
S39
5,393
3,496
Analy$l$ of grants
P8rlod to
2 January
2022
Period to
3 January
2021
General household
Household appliance8
Househctld furnllure
Treatments
Last WSsh Holidays
F(K)d parcels and fwd vouch81S
Sensory items
Olsabllity alds
OlheT
472
14,119
1,021
56,987
9.621
14.754
9,040
36,932
9.542
14224
27,726
318,792
4,999
22,275
377,339
25,020
438,340
488.523
All grants made durfng the year were for the dlrecl benefll of Indlvldu81s. No malerlal Insiltulional granlg
have been made.
Page 17

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Tho Boparan Charllablg Trust
IA company lirnlted by guaranlèèl
Notes to the flnanclal $tatemgnts
For thè p•rlod •nd•d 2 January 2022
Analys58 of •xpondltur8 on charltable actlvltles
Pgrlod to
2 January
2022
Poriod to
3 Janusry
2021
Summary by fund type
Gentsml household
Hou58hold appliances
Household furnlturo
Treatments
Last Wish Holid8yS
Food parcels and frxid vouchers
Sensory Itgm$
Dlsablllty olds
Other
473
14.119
1.021
54968
1.621
14,754
1.040
36,932
9,542
14224
27,726
318,792
4,999
22,275
377.339
25,020
Support and governance costs (see note 101
99,516
153.9T4
CommunSty projects
42,510
42.478
580,368
684.975
All grants made durlng the ￿ar werg for Ihe dlrect b8nefil of individuals. No matarfal insutulional grants
have been made.
10. Analysls of Support costs
General
Perlod to
Perlod lo
Support Goveranco 2 Jan 2022 3 J8n 2021
Total
Total
Support cost
Staff costs
Marketlng costs
Insurance
Bank charges
Employee expenses
Books and training
Vehicle costs
Audit fee
Legal and professional
82.325
235
8Z,325
235
5,356
25
860
1,085
360
9,250
241
120,305
284
5,423
24
3.087
507
2,024
3.060
19.260
5,356
25
860
1.085
9,250
Total
90.246
9,270
99,516
153.974
Page 18

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Tho Boparan Charitable Trust
IA company Ilmlt•d by guarant••l
Noto6 to the flnanclal stst•m•nts
For th• perlod ended 2 January 2022
11. AudIt0￿8 ramuneratlon
P•rlod to
Perlod to
2 Jan 2022 3 Jan 2021
Fees payable lo the Compan￿8 audllor for the audlt of the Compan13
annual ac¢ounts
9,250
3,OGO
12. Staff costs
Perigd to
P&iFod to
2 Jan 2022 3 Jan 2021
Wag85 and salarles
So¢lal security costs
Conlribullon to dellned conlrlbullon penslon schemgs
75.980
4.062
2.283
109,524
7,065
3,716
B2.325
120,305
The average number of persons employed by the Cornpany durlng the period was as follows..
Perfod to
Period to
2 J•n 2022 3 J8n 2021
No.
Employees
No employee re¢elved remuneration amounllng lo more than £60,000 In èlth&r year.
13. Tiuste•s' r•munarailon and expenses
During Ihe period, no TNSte8s recolved any remuner8tlon or other benefits (2021.. £Nil).
During Ihg p8riod 8nded 2 January 2022, no Trustee expen8es hav8 b8en Incurred (2021.- £NilJ.
14. Debtors
2 J8nuary
2022
3 January
2021
Due wlthin one year
Trade debtors
4,600
175
Pag8 19

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Thè Boparan Charltable Trust
IA company Ilmlted by guarantee)
Notes lo th• flnanclal statemènts
For the perlod •nd•d 2 January 2022
15. Crodltors: Amount¥ falling due wlthln on• yoar
2 January
2022
3 J8nu8ry
2021
Tradè ¢￿dItOrS
Other eredllors
ruals and deferred Income
20.196
12,191
1,801
273,916
350.785
370,981
287,908
16. Fln•n¢lal In$trum•nts
2 January
2Q22
3 January
2021
Flnanclal assets
Flnancial assets measured at amortl8ed Cost
1.743.225
2,092.632
2 January
2022
3 J8nu8ry
2021
Flnancial Ilabilltles
Flnanclal Ilabllltlgs measured at 8mortlsed ¢o$t
370,981
287,908
Flnancld assets measured al amoriised c081 compr15e cash, trade debtors and arnounts owed by related
partles.
Flnancial liabilities measured al ?rn9rti5gd cosl comprise trade creditors and other creditors.
Pag8 20

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Tho 8opar•n Charltabl• Trust
(A company Ilmlt•d by guarantgel
Notes to the financlal 5tat•ments
For the perlod ended 2 January 202Z
17. Summary offunds
Summary of fund¥. ¢urr•nt p•ilod
Balance #t 4
January
2021
Balance at 2
January
2Q22
Income Expenditure
General funds
1,804,724
153,281
($85,761) 1.372,244
Summary ol funds - prlor p¥rlod
SalanG8 at
30
D8c&mb&r
2019
B81artcÉ* al
3 January
2021
Income Expendlture
Ggneral lunds
2, 197,814
295,381
[688,471)
1,804, 724
18. Analy¥Ès of n•t a¥¥trts b•tw••n funds
Anatysls of n•t assets between funds - current period
Unrg¥trletèd
funds
2 January
2022
Total
fundty
2 January
2022
Currgnt Bssets
Crgdltors duo wlthln one yeaT
1.743.225
1.743,225
{370,981) {370,9811
Totsl
1,372,244
1,372,244
Analysls of a$sgts bgtweon lund$. prlor perlod
Unr&slrfcted
runds
3 Jan￿ry
2021
Total
fvnds
3 January
2021
Current assets
Credllors due wllhln ong year
2.092,632
2,092,632
(287,908) (287,908)
Total
t,804.724
1.804,724
Pagg 21

Docusign En¥ÈlopÈ ID". 44D119FE-D1F2-486&989(kC6F2C40E70DD
Thè aoparan Charlt•bl• Trust
{A Company IlmSt•d by guarant•è)
Notes lo the financial ststement5
For the perlod ended 2 January 2022
19. Pgn¥lon comrnltrnents
The Company operates B defined contrlbulton penslon sch8rne. The assets of Ihe scheme are held
58par8t8ly frorn those of Iha Company In an independently admlnistered fund. The pension cost charge
iepresenls ¢onlribulionE payable by Ihg group lo the fund and amounted to £2.283 (2021.. £3,716) were
payable lo tho fund al th8 balance she81 date and are Included in Creditors.
20. R•lat•d party transactlons
During the year the Trust received a donation of £NII (2020.. £275, 151) from Boparan Ev&nts LSmited.
B K Boparan. a Iruslee of the GhOTily. is a director and shareholder ol Boparan Evenl8 Limi18d and A
Boparan is a director of Boparan Events Llmlled. Al 2nd January 2022 an amount r)f £NII (2021.. £NIIJ was
due from Boparan Events Limited.
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