**REGISTERED COMPANY NUMBER: 06930451 (England and Wales) REGISTERED CHARITY NUMBER: 1132124** 

**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 FOR** 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 



**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

||Page|
|---|---|
|Report of the Trustees|2 to 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 to 12|
|Detailed Statement of Financial Activities|13|



**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

1 



## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026** 

The trustees who are also directors of the charity present their report with the financial statements of the charity for the year ended 31 March 2026. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities’ applicable to charities preparing their accounts in accordance with FRS 102. 

**Registered Company number:** 06930451 (England and Wales) 

## **Registered Charity number:** 1132124 

## **Registered office** 

35 New England Road Brighton BN1 4GG 

## **Trustees** 

D Reddin E Pagliani M Dev 

## **Independent Examiner** 

Varinder Mittal 18 Charity Farm Chase Billericay, Essex CM12 9LF 

## **Governance and management** 

The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association. It has no share capital and the liability of each member in the event of winding-up is limited to £1. 

The trustees of Our Sansar are recruited principally in two ways: via our networks and through targeted recruitment, particularly when we identify a gap in our skills. All new trustees are given information about the charity and provided with an induction pack that explains the rights and responsibilities of being on a board. All new trustees are requested to submit a CV and are then interviewed prior to appointment. They are then invited to attend a board meeting and are voted on by the members. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

## **Our partners and memberships** 

We are working closely with local organisations in Nepal and have formed working partnerships with a number of organisations/children’s homes working with street children, OCMC, local authorities in Nepal, local schools, and a number of others that we consult whilst working on our projects. We are working in close collaboration with Pipal Tree, a UK charity, on our EmpowerHER Programme (formerly Children’s Protection Programme), and an Austrian charity, Roots for Life on our new Careers Counselling project in Rautahat. We are a development partner of A4ID. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026** 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The charity's objects are: 

- a) The relief of poverty, hardship and distress of the public anywhere in the world by the provision of goods and materials 

- b) To advance education for the benefit of the public, by the provision of teacher and trainer placements and other educational services in developing countries 

- c) For any such other purposes deemed charitable by the law of England and Wales as the trustees from time to time determine 

## **Mission statement** 

We envision a world where all children have the opportunity to live a fulfilling and happy life. 

We work to provide education, welfare and shelter to the most disadvantaged children in Nepal for whom little or no other help is forthcoming. 

## **Significant activities** 

Our Sansar was founded in February 2009 and formally registered with Companies House in June 2009 and with the Charity Commission in October 2009. We have reviewed all our activities as per the Strategy Plan. The review looked at the success of each programme and activity and the benefit it has had on communities in Nepal with the current focus on street children, girls who are survivors of gender-based violence including rape, trafficking and child marriage, children involved in labour at the brick factories, other children from less privileged backgrounds, and education. 

The year ending 31 March 2026 was an incredibly busy year for Our Sansar. We now have 463 children within our End to Child Labour Project – all attending our classes and regular school. Their families are being provided with literacy, financial literacy and vocational training and then set up with relevant businesses/employment opportunities. Our library in Rautahat is being used by approximately 1,060 community children. Approximately 75% of children in the area do not attend school at all and the library activities have been designed to help to reduce that number. 

We have been continuing our investigations into all brick factories in Rautahat and this is taking longer than we expected due to many factories being closed and us having to conduct the investigations in those communities as well to ensure we are able to prepare an accurate picture of how many children are involved in worst forms of child labour in the district. Our investigations already uncovered 2,753 children that have worked at brick factories in just one district. We now have several areas marked as needing most assistance and depending on the available funding, we will be making plans to enrol more children from those areas into our programme. 

We started a new Careers Counselling project for older children who are a part of our End to Child Labour programme and we will also be involving children from grade 8 and above from our partner schools. We will run it as a pilot this year and we will prepare a solid model that can be used in various settings from 2027. 

Our End to Child Marriage project is going really well. We are providing education and training to 171 girls who are either already married or at risk of getting married. After 8 months of intensive transition classes, the girls are joining regular school or vocational training. 

Our EmpowerHER Ventures project is going very well as well – although it is taking a little bit longer than we had anticipated to train the women to a very high standard. 70 women in Rautahat and Janakpur are enrolled in professional tailoring training, with 67 having completed their basic training to date. More will be joining soon. The women are now able to make income by making school uniforms for our children and karate uniforms for the girls in Janakpur who take the classes. Soon, they will start taking more external orders. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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We continued to run and improve our children’s home for street children in Parwanipur, Child Helpline in Birgunj and the EmpowerHER: Rights, Protection and Hope programme in Janakpur (run in collaboration with Pipal Tree). 

We have been focusing on our Outreach Programme that links all our programmes. In Birgunj, we changed our focus from residential assistance due to fewer children with no homes at all and expanded our work within the communities where the need is the largest. In Janakpur, we delivered more community sessions on child marriage and domestic violence. We started similar sessions on child labour and child marriage in Rautahat as well. In the last financial year we provided training to 2523 community members, mainly within Dhanusha, Mahottari and Rautahat districts. 

We have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. Our current development programme continues to contribute to the aims and objectives we have set. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Charitable activities** 

2025/26 was a truly incredible year for Our Sansar. We managed to assist more children than in previous years, started new projects and delivered against the majority of the objectives set in our plan. 

Thanks to all the amazing support from trusts, other organisations, and individual donors last year we managed to achieve so much for the children that have no one else to turn to. 

## **CHILDREN’S HOME** 

Our Children’s Home in Parwanipur, near Birgunj, continues to be a fantastic project. At the moment there are 18 former street children living there and we are planning to help many more. 3 children are coming during the day after their school and go home at night. All the children are receiving good education, extra-curricular classes at the home such as dance, guitar, computer and cooking. 8 boys that finished their basic education are all in college, studying mainly remotely. We have found great employment for them in Southern India, in luxury resorts, 2 of them have already been promoted to manager positions. The boys return to Nepal in April for their college exams. This will be the last college year for most of the boys so they will be choosing their university courses after they get their exam results. They are able to save most of their money and most are saving for their university courses. Some are also supporting their extended families. We are truly proud of them. 

## **CHILD HELPLINE** 

We have been running the Child Helpline for street children in Birgunj since July 2018. The centre acts as a central point for street children to come, have food, classes, activities, counselling and shelter for those that need that. It is also our main hub for any outreach activities and assisting children in the field, within community. Our staff spend a few hours every morning and evening on the streets talking to other children living there and trying to assist them as well. As there are fewer children sleeping on the streets now, we have reduced our residential care. Our work has focused on supporting children living in extremely vulnerable communities, particularly those residing in slum areas. Many of these children belong to the Dom caste, one of the Dalit communities that often live near markets where families collect discarded or spoiled food for their daily meals. Alcohol abuse remains a major challenge in the communities we work with. Most parents work as road sweepers and wages are often spent on alcohol on the same day they are paid. As a result, many children spend large parts of their day on the streets, begging or collecting rubbish instead of attending school. Over the past year, 134 children benefitted from our educational support and 86 were helped within community. 14 children were rescued and provided with shelter, 13 were linked with their families and 15 were provided with day care services at the Helpline. In addition, 111 families (690 individuals) were provided hygiene kits to prevent and fight cholera outbreak. 

## **EmpowerHER: RIGHTS, PROTECTION AND HOPE** 

Since March 2021 we have been running the EmpowerHER: Rights, Protection and Hope programme in collaboration with another UK charity, Pipal Tree. The project consists of a safe house for girls who are survivors of gender-based violence including rape, trafficking, child labour and other trauma, and work in the community. In 2025/26 we provided direct support to 306 girls. Out of these, 128 girls were admitted to our safe house. We provided medical assistance, psychosocial counselling, family counselling, education, as well as food and transportation support to the girls and their families whenever required. Our inhouse trainer continued providing tailoring and creative classes to our girls – which they all adore. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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We supported the remaining 178 within their communities as it was safe for them to stay there. They received individual counselling and educational materials. We also assisted some girls in obtaining birth certificates and citizenship papers, which are essential for school enrolment and access to services. 

In addition to the 128 survivors admitted to the Safe House who received direct support and protection, we also provided support in 187 police cases. We assisted survivors in filing complaints and following through with the legal process. 

As part of our ongoing efforts to protect and empower girls and strengthen community awareness, we conducted a total of 35 workshops in schools and 9 workshops in communities. We had 1728 participants, including students, parents, teachers, and community members. The workshops created an opportunity for open dialogue, learning, and reflection within a supportive environment. 

## **END TO CHILD LABOUR PROGRAMME** 

Since April 2022 we have been running our End to Child Labour Programme that assists children who were working at brick factories. We now have 463 children that are a part of the project – 230 out of these have joined since early 2026. We are so pleased that we are able to help more and more children every year. One of the most encouraging milestones this year has been the academic progress of some of our older students. Three girls have now reached the +2 level and two are pursuing bachelor’s degrees, becoming the first girls from the village to enter higher education. Their achievements are a significant inspiration for younger children in the community. 

We also provided essential items to support the children’s daily needs, including notebooks, school bags, pencils, slippers, clothes, shoes and hygiene kits containing soap, toothbrushes, toothpaste and towels. These items help ensure that the children can attend school comfortably and maintain basic hygiene. 

So far, we identified 2753 children that are or were working in brick factories. In the Rautahat district we have 13 more factories to investigate, and this should be completed by May/June 2026. 

Our library is now being used by 1061 students. We use it to conduct fun and interactive classes to our children and to any community children that want to attend these. The aim is to increase school attendance and increase literacy levels in the region. Before the library was open, the attendance rates were at around 25%. Now we are observing these levels going up to approximately 75% amongst the children that come to our classes and activities. 

We provide all the families with a variety of skills training sessions and setting them up with income generation activities. Last year we focused on our Recycling Centre and professional tailoring, both of which are now able to provide income to the families. We provide literacy and business literacy training to the families before they receive their vocational training – due to the need observed by our teachers, we renewed these classes for most of the parents. Now, the parents have had their assessment and soon they will be starting agricultural, mushroom growing, shoe making and other businesses. 

Since April 2025 we also started community training on issues surrounding child labour and importance of education. We now have a successful working model – we trained 795 community members and are planning to increase this number this year. 

## **END TO CHILD MARRIAGE PROJECT** 

In the areas of Nepal where we work, 1 in 2 girls is married before adulthood. To help reduce the levels of child marriage in Madhesh Pradesh, we added our End to Child Marriage component to our EmpowerHER programme in early 2024. So far 171 girls joined the project, all are attending our classes and 45 were successfully reintegrated into formal schooling. 15 girls have been enrolled in vocational training in tailoring. More girls will be joining other vocational training later this year. We will now be introducing professionals from different occupations to the girls so that they can learn properly about different opportunities. We have already organised motivational talks delivered by electricians, vet technicians and other professionals who described in detail what their jobs entail, what studies to complete to get there. Shortly 10 of these workshops will be completed and we will do a review session with the girls to map out what training is most suited for the individual girls. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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We also have Karate sessions for the girls; these sessions aim to build confidence, self-discipline, and selfdefence skills. Around **150 girls** are actively participating in these classes. Some girls have also expressed interest in becoming karate instructors in the future. 

To monitor the progress of the girls, our teachers are conducting weekly field visits to the respective village and providing guidance and maintaining regular communication with families. Parents are also actively participating in our monthly meetings. We are very proud that since the start of the project, none of the participating girls got married, and those whose parents had been planning their marriage had the plans cancelled. This is a huge achievement for our local team. 

## **OUTREACH PROGRAMME** 

All our projects are linked by our Outreach Programme that covers the whole of Province 2 (Madhesh Pradesh). We are now able to reach more children in villages that had no access to any support. The children are either helped within community or referred to one of our centres depending on the type of assistance they require. Our Outreach Officers work very closely with the Female Community Health Volunteers who know their local communities very well and are able to identify children that are in real need of support. The volunteers also assist us with organising the community workshops. In Rautahat the Outreach Officers investigate brick factories, in Birgunj they do daily work with the children living/working on the streets and with children in the slum areas, in Janakpur they work closely with the police and community volunteers to ensure we assist all the girls who are survivors of gender-based violence. 

## **EmpowerHER VENTURES** 

In April 2025, we launched EmpowerHER Ventures, an initiative designed to create sustainable livelihood opportunities for women in Southern Nepal. The project aims to provide vocational training and business opportunities for 100 women, helping them build stable sources of income and improve their long-term prospects. Since the start of the project, 67 women have completed their basic tailoring training and began specialised training in the production of school uniforms and sportswear, allowing them to develop more advanced skills needed for commercial production. A higher-level trainer will be joining the programme in the coming months to further strengthen the training and production capacity. So far, two tailoring workshops have already been established, with one additional workshop and a showroom to be set up once the women have completed their training, are able to work efficiently and begin receiving regular orders. To date, the women have been making winter clothes for all our children, school uniforms and karate uniforms — a strong start to their more independent lives. 

## **CAREERS COUNSELLING PROJECT** 

From early 2026, we started our new Careers Counselling project in collaboration with an Austrian charity, Roots for Life, and one of our amazing funders, Schoeck Familien Stiftung. We also have a number of local charities in Nepal involved. Most families that we work with belong to the Dalit castes who mostly live in poverty and do not have awareness of the importance of education. Children do not have role models and tend to work in the brick factories and fields. There is no one to guide them and they are not aware of a variety of jobs that they could do following relevant studies/training. The project aims to inspire children to continue their education after grade 10 (either formal or vocational) to avoid child marriage and so that they have tools for a bright future, to change attitudes towards education amongst the parents, and to pilot new ideas aimed at careers counselling and to design a model project for 2027 onwards. 

In 2026 our staff will be trained as counsellors – a few months long training directly supported by Schoeck Familien Stiftung, and from winter 2026 they will be able to deliver extensive careers counselling in a fun and interactive way. Throughout the year we will be introducing the children to different professions so that they can make an informed choice about possible paths they can take. We have already organised workshops with an electrician, carpenter and a vet and these were received very well by the children and were very inspiring. 

2025/26 was an incredibly busy but exciting year for us. We advanced necessary work for the success of the Street Children, Outreach, EmpowerHER, End to Child Marriage, End to Child Labour programmes, Recycling Centre, EmpowerHER Ventures and launched a new project – Careers Counselling. We successfully launched 3 more replications of the End to Child Labour programme and a second replication of our End to Child Marriage project. We are adding new elements to all the projects aimed at reaching more and more children needing assistance. And most importantly, we ensured that all the children we are assisting are happy and have great prospects in the future. There is still a lot of work to be done but we are confident that if we keep up our hard work, we will achieve all our objectives in the next year. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026** 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The Trustees consider that, in future, the level of unrestricted reserves should be approximately equivalent to the charity's organisational expenditure for 3 to 6 months. The Trustees will also from time to time apply unrestricted reserves to specifically designated funds when considered appropriate. However, if necessary, access to the designated funds will be permissible for the general running of the charity. Restricted funds given to Our Sansar for a specific, identifiable purpose will not be accessible for the general running of the charity. 

## **Financial review** 

We received restricted grants totalling £261,117 from the Schoeck Family Foundation, Fyrish Foundation, Brian Mills Trust, Evan Cornish Foundation, Souter Charitable Trust, Fagus Lucida Foundation, Ingeborg Denes Muhr Foundation, Pro Victimis Foundation, FCLF, Barbara Ward Children’s Foundation, Coles-Medlock Foundation, Philip Henman Trust, and an unrestricted grant of £10,000 from Brian Mercer Trust. These grants helped us with the running of the Children’s Home, Child Helpline, End to Child Labour Project, the EmpowerHER programme and the End to Child Marriage project. In addition to that, Pipal Tree contributed £16,685 towards the joint project, the EmpowerHER. We also received a number of individual donations. These mainly came directly from our existing supporters, and our digital Global Giving campaigns. 

We also continue to receive the Google Grant which allows us to place advertisements worth $10,000 on Google every month. Thanks to this grant we are able to find experienced volunteers, promote our campaigns and help children from the poorest families in Nepal. We also received strategy planning support worth £3,000. 

## **FUTURE DEVELOPMENTS** 

We have planned a number of fundraising activities for 2026/27 to secure sufficient funding for the projects. Our focus is on raising income from trusts and foundations, and public campaigns. 

We will continue rolling out further replications of the End to Child Labour programme and aim to finalise our extensive investigation of all brick factories in Rautahat in 2026/27. We are planning to add at least 90 more children to the programme in this financial year. We are also planning to expand our End to Child Marriage project further to other parts of the Province as well due to such a huge need. Our library has been a huge success and we are hoping to secure funds to open at least one more this financial year. 

This year we will also be focusing on EmpowerHER Ventures and our Recycling Centre to make these stronger so that they can provide stable income to more families, and we will be exploring different opportunities for other social enterprises that can benefit the families we are working with. 

2026 will be our year to pilot the new Careers Counselling project – our plan is to test different ideas and as a result, to build a solid model that can be replicated in a variety of settings from 2027. 

We will continue our focus on extensive community training within most of our programmes. We have designed all materials and have been using them successfully with great feedback and engagement from the schools and community members. This is to supplement our direct support for the children and the families to ensure that we significantly reduce the levels of child labour, child marriage, domestic violence and increase school attendance. 

We will also continue to run and improve our Street Children and EmpowerHER Programmes, with a continued focus on the Outreach Work to be able to help these children that have no access to any support. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026** 

## **PUBLIC BENEFIT STATEMENT** 

Our main activities in 2025/26 were aimed at relieving poverty and advancing education for the benefit of the public. The projects are carefully chosen depending on the area and the community needs. At the moment our activities benefit each year around 250 children through the Street Children Programme, over 300 girls through the EmpowerHER Programme, with support also provided in 187 police cases, 171 girls through the End to Child Marriage project, 463 children and their families through the End to Child Labour project, over 1100 children from local communities through our library project, over 2500 community members through our workshops and training addressing issues surrounding child labour, child marriage and domestic violence. 

Our Children’s Home project, Child Helpline, the Safe House for girls, End to Child Labour and End to Child Marriage programmes are growing stronger and we are noticing more and more support from the community, police and the authorities. We also strengthened our Outreach Programme, implemented further replications of the End to Child Labour Programme and a second replication of the End to Child Marriage project. Our EmpowerHER Ventures and Recycling Centre projects are fully established now and the families are able to earn income through those. We started our Careers Counselling Project that will initially provide direct support to 22 of our older children and over 2000 children from local schools. All our charitable activities focus on delivering against these aims. 

## **ON BEHALF OF THE BOARD** : 

............................................. Mandeep Dev – Trustee 

Date: 11th May 2026 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OUR SANSAR LIMITED** 

I report on the accounts for the year ended 31 March 2026 comprising the statement of financial activities and balance sheet and the related notes 1 to 7. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. 

Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act 

- follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

- 1) which gives me reasonable cause to believe that in any material respect the requirements: 

   - to keep accounting records in accordance with section 386 of the Companies Act 2006; and 

   - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached 

Varinder Mittal FCCA, MBA 18 Charity Farm Chase Billericay, Essex CM12 9LF Date: 11 May 2026 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026** 

|**NOTES**<br>**INCOMING RESOURCES**<br>**Incoming resources from generated**<br>**funds**<br>Voluntary income:<br>Donations<br>Incoming resources from charitable<br>activities:<br>Events and campaigns, online giving<br>Other<br>**Total incoming resources**<br>**RESOURCES EXPENDED**<br>**Charitable activities**:<br>Operations of the project in Nepal<br>Raising awareness in Nepal and UK<br>**Governance and staff cost**<br>Governance and support costs<br>**Total resources expended**<br>**NET INCOMING RESOURCES**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED**<br>**FORWARD**<br>6|**UNRESTRICTED**<br>**FUNDS (£)**<br>**RESTRICTED**<br>**FUNDS (£)**<br>**TOTAL**<br>**FUNDS**<br>**2026 (£)**<br>**TOTAL**<br>**FUNDS**<br>**2025 (£)**<br>10,144<br>371,305<br>381,449<br>366,647<br>6,453<br>15,232<br>21,685<br>17,154<br>100<br>-<br>100<br>2,000|
|---|---|
||**16,697**<br>**386,537**<br>**403,234**<br>**385,801**|
||-<br>301,046<br>301,046<br>261,930<br>25,724<br>3,000<br>28,724<br>41,386|
||**25,724**<br>**304,046**<br>**329,770**<br>**303,316**|
||(9,027)<br>82,491<br>73,464<br>82,485<br>77,678<br>183,262<br>260,940<br>178,455<br>**68,651**<br>**265,753**<br>**334,404**<br>**260,940**|



The accounting policies and notes form part of these financial statements. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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## **BALANCE SHEET AT 31 MARCH 2026** 

|**NOTES**<br>**CURRENT ASSETS**<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due in one year<br>5<br>**NET CURRENT ASSETS**<br>**FUNDS**<br>6<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|**TOTAL FUNDS 2026**<br>**(£)**<br>**TOTAL FUNDS 2025**<br>**(£)**<br>334,404<br>260,940|
|---|---|
||334,404<br>260,940<br>-<br>-<br>334,404<br>260,940|
||68,651<br>77,678<br>265,753<br>183,262<br>**334,404**<br>**260,940**|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026. 

The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for: 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b)  preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with Financial Reporting Standard 102 (FRS 102), including Section 1A for small entities. 

The financial statements were approved by the Board of Trustees on 11 May 2026 and were signed on its behalf by: 

............................................. 

Mandeep Dev – Trustee 

The accounting policies and notes form part of these financial statements. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparation of accounts** 

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 (FRS 102), the Companies Act 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with FRS 102 (Charities SORP (FRS 102)). 

## **Incoming resources** 

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. 

## **Donated services and facilities** 

Donated services or facilities are included in incoming resources when the benefit to the charity is reasonably quantifiable and measurable. They are valued by the trustees at the amount the charity would have been willing to pay for the services or facilities on the open market. 

## **Resources expended** 

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. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **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 in the notes to the financial statements. 

## **2. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2026. 

## **Trustees' Expenses** 

There were no trustees' expenses for the year ended 31 March 2026. 

## **3. STAFF COSTS** 

Consultancy payments of £24,000 were paid in the year ended 31 March 2026. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 – CONTINUED** 

## **4. DEBTORS** 

There were no debtors in the year ended 31 March 2026. 

## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

There were no creditors in the year ended 31 March 2026. 

6. **MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>**Restricted funds**<br>**TOTAL FUNDS**|**At 01.04.25 (£)**<br>**Net movement in funds (£)**<br>**At 31.03.26 (£)**<br>77,678<br>(9,027)<br>68,651<br>183,262<br>82,491<br>265,753|
|---|---|
||**260,940**<br>**73,464**<br>**334,404**|



Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>**Restricted funds**<br>**TOTAL FUNDS**|**Incoming resources (£)**<br>**Resources expended (£)**<br>**Movement in funds (£)**<br>**16,697**<br>25,724<br>**(9,027)**<br>**386,537**<br>304,046<br>**82,491**|
|---|---|
||**403,234**<br>**329,770**<br>**73,464**|



## **7. GUARANTEE** 

The members of the company have agreed to contribute £1 each to the assets of the company in the event of it being wound up. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026** 

|**INCOMING RESOURCES**<br>**Voluntary income**<br>Gifts<br>Donated services and facilities<br>**Incoming resources from**<br>**charitable**<br>**activities**<br>Events, campaigns<br>Other<br>**Total incoming resources**|**UNRESTRICTED**<br>**FUNDS (£)**<br>**RESTRICTED**<br>**FUNDS (£)**<br>**2026 TOTAL**<br>**FUNDS (£)**<br>**2025 TOTAL**<br>**FUNDS (£)**<br>10,144<br>277,863<br>288,007<br>273,114<br>-<br>93,442<br>93,442<br>93,533<br>6,453<br>15,232<br>21,685<br>17,154<br>100<br>-<br>100<br>2,000|
|---|---|
||**16,697**<br>**386,537**<br>**403,234**<br>**385,801**|



The charity was awarded a Google Grant on the 25 February 2010 which allows placing advertisements on Google worth of $10,000 (approximately £7,537 at the exchange rate on 31 March 2026) every month. The value of this grant is recognised within incoming resources as a donation, and an equivalent charge included within resources expended. We also received strategy consultations worth £3,000. The estimated value of these services is recognised within incoming resources as a donation, and an equivalent charge included within resources expended. 

|**RESOURCES EXPENDED**<br>**Charitable activities**:<br>Operations of the project in Nepal<br>Raising awareness in Nepal and UK<br>**Governance cost**<br>Accountancy and legal fees<br>**Support costs**<br>**Management**<br>Consultancy fees<br>Insurance<br>IT and databases<br>Marketing<br>Travel<br>Strategy consultancy<br>Miscellaneous<br>Admin support<br>Sundries<br>**Total resources expended**|**UNRESTRICTED**<br>**FUNDS**<br>**RESTRICTED**<br>**FUNDS**<br>**2026 TOTAL**<br>**FUNDS (£)**<br>**2025 TOTAL**<br>**FUNDS (£)**<br>-<br>301,046<br>301,046<br>261,930<br>902<br>-<br>902<br>787|
|---|---|
||**902**<br>**301,046**<br>**301,948**<br>**262,717**|
||16,200<br>3,000<br>19,200<br>22,600<br>487<br>-<br>487<br>487<br>2,589<br>-<br>2,589<br>2,177<br>16<br>-<br>16<br>36<br>-<br>-<br>-<br>243<br>4,486<br>-<br>4,486<br>13,359<br>62<br>-<br>62<br>1,550<br>982<br>-<br>982<br>-<br>-<br>-<br>-<br>147|
||**24,822**<br>**3,000**<br>**27,822**<br>**40,599**|
||**2026 (£)**<br>**2025 (£)**<br>**25,724**<br>**304,046**<br>**329,770**<br>**303,316**|



This page does not form part of the statutory financial statements. 

**OUR SANSAR LIMITED (A COMPANY LIMITED BY GUARANTEE)** 

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