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2025-12-31-accounts

Annual Report and Accounts 2025

Kids in Kathmandu Nepal supports orphaned and underprivileged children and young people in Kathmandu by providing facilities and activities that assist in advancing their education to improve their life chances

KIDS IN KATHMANDU NEPAL LTD

(A company limited by guarantee) REPORT AND FINANCIAL STATEMENTS 01 JANUARY 2025 TO 31 DECEMBER 2025

Company Registration Number: 07517465 Charity Registration Number: 1142150

Kids in Kathmandu Nepal Ltd

Page No. Contents

Appendices

Cover photograph shows pupils at Neel Barahi School showing their toothbrushes during a classroom tour as part of the visit by Stephen Smith and Kate Pottinger in November 2025

KIDS IN KATHMANDU NEPAL LTD REFERENCE AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees/Directors:

Company Registration Number

07517465

Charity Registration Number

1142150

Registered Office

58 Durban Road, Beckenham, Kent, BR3 4EZ

Bankers

The Co-Operative Bank, PO Box 250, Skelmersdale, WN8 6WT Redwood Bank Ltd, The Nexus Building, Broadway, Letchworth Garden City, SG6 3TA

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ REPORT

The Trustees, who are also Directors of the charitable company for the purpose of the Companies Act 2006, submit their annual report and the financial accounts for Kids in Kathmandu Nepal Ltd (KIKN) for the year ended 31 December 2025.

The Trustees confirm that the annual report and financial accounts comply with the current statutory requirements, the requirements of the company’s governing documents and the provisions of the Charities Commission Statement of Recommended Practice (SORP) FRS 102.

Message from the Chief Officer

This year has marked my fourth full year of leading the charity. It has been another year that has had its challenges, but I feel a very successful one in that we have succeeded in bringing our first student to study in the UK and taken on four new sponsored children at Lubhoo School. Both of these achievements have been made possible by the very generous support of some of our donors and external partners. Thank you all for continuing to support our work.

Despite the challenges we have been able to find several new regular donors and increase the number of ad hoc donations received during the year. This meant that we could continue to work with all our nine schools and support them in improving their infrastructure. We have continued to try to increase our income by making more applications for funding grants. We were successful with one of these applications obtaining a grant of £1,000 from the Co-operative Bank. We also retained our award as the winner of ‘Best South Asian Orphan Support NPO’ for 2025 in the Greater London Enterprise Awards.

During the year we held our usual AGM at Durban Road as an afternoon tea event where our sponsors and donors could hear the latest news on events but also have the opportunity to ask any questions and give their views on any aspects of our work. I find it is always a good opportunity to receive any feedback on our progress.

I ended the year making my fourth visit to Nepal, being joined this time by one of our Trustees, Kate Pottinger. It was good to see some further progression in our schools during the visit and to see the completion of the previous years projects and the difference some of these have made. I am also pleased to report that we had a further graduate completing their course this year. This young lady is just waiting to take the exam to obtain her teaching licence. Congratulations on her achievement.

Looking forward to 2026, the biggest challenge facing us is to try and increase our recurring income levels. It was noticeable in the project requests from our schools that they would like us to fund more teaching staff and increase our meal funding numbers. This is very difficult for us to do as we need to increase the number of our regular donors but we will certainly make every endeavour to achieve what we can.

I look forward to another successful year for the charity with all your continued help. Thank you.

Stephen Smith, Chief Officer

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE AND GOVERNANCE

Organisational Structure

Kids in Kathmandu Nepal Ltd was incorporated as a company limited by guarantee on 02 February 2011 (company number 7517465) and registered as a charity with the Charity Commission on 27 May 2011 (charity number 1142150).

The charity was founded by Lai See Chew, who passed away in October 2021.

The charity is governed by its Articles of Association. Legal responsibility for the management of the charity is vested in the Board of Trustees.

The charity has no members, other than the Trustees.

The members of the Board of Trustees were all actively involved in making strategic decisions throughout 2025.

The Save Lives Foundation is the hub of the charity’s work in Kathmandu, where Uma Mathema, is our key contact in Nepal. She liaises with the schools and with parents or families of sponsored children who live in their family homes. She monitors operational projects and brings to our attention any matter she considers the Charity needs to know and she assists the Chief Officer to identify and prioritise potential new projects.

A Donation Agreement between Uma Mathema’s Save Lives Foundation (a registered charity in Nepal) and Kids in Kathmandu Nepal was put in place in 2023 and renewed 01 July 2025. This Agreement enables the easier transfer of funds to Nepal than was previously possible through the old Bank of Kathmandu account, held on KIKN’s behalf by Uma Mathema. However, the Donation Agreement only allows the transfer of monies for sponsored young people and schools, so the exgratia payments and the contribution to Save Lives Foundation rent and utilities still need to be transferred via other means, such as cash taken to Nepal by Trustees.

Bank transfers of funds from our UK bank account to Nepal require the authorisation of Stephen Smith, Chief Officer, together with either Kate Pottinger or Jon Hamer, after approval by Trustees. The Charity’s Annual General Meeting (AGM) was held on 7th June 2025.

Staff

Kids in Kathmandu Nepal charity does not employ any staff and has no premises costs. All its administrative duties and fundraising efforts are carried out voluntarily by the Trustees and by supporters of the charity.

Recruitment and Appointment of Trustees

The Articles of Association provide that Trustees (Directors) are appointed for a period of four years, when they must retire, but can be re-appointed in accordance with the rules outlined in clause 31 of the Articles of Association. The minimum number of Trustees is three, with no maximum number stated. Trustees can be appointed at any general meeting, under the terms of the Articles of Association.

All current Trustees are sponsors of children supported by KIKN, or donors to the charity. We ask that all potential new Trustees attend a Board meeting and meet with the other Trustees, before consideration of appointment.

The Board of Trustees holds quarterly Trustees’ meetings. Trustees live at a distance from each other, so meetings have continued online via Zoom since the covid-19 pandemic. Between meetings, the Chief Officer regularly communicates with the Chair or other Trustees to oversee the administrative duties of the charity, to deal with financial matters, and to plan activities such as fundraising events and publicity.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Induction and Training of Trustees: New Trustees are provided with detailed information about Trustee responsibilities and provided with Trustee guidance material sourced from the Charity Commission. We refer to this guidance and to our Articles of Association, particularly when new Trustees are appointed. New Trustees are also required to read and sign and return a copy of our Safeguarding Children Policy before being appointed.

As the charity provides for the needs of children, albeit in Nepal, we have a policy known as Safeguarding Children Policy (formerly Child Protection) which is given to all Trustees and to all sponsors of individual children. Under this policy, anyone who visits Nepal on KIKN business requires a DBS (Disclosure and Barring Service) check.

During 2025, Stephen Smith attended a workshop provided by the Charity Commission relating to charities working outside the UK: namely, ‘Working Overseas: Risks, Responsibilities and Legal Duties’.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

OBJECTS AND ACTIVITIES

Summary of Objects

The charity’s Objects are as follows:

Summary of the Main Activities Undertaken in Relation to these Objects

Sponsored Children and Institutions

Nepal is one of the poorest countries in the world. Not all the children we support are orphans, but those who are not orphans are from destitute families, who would be unlikely to access educational opportunities without our support, particularly the ability to attend years 11 and 12 (sixth form in Nepal), further education or university. All children put forward for sponsorship are carefully considered by the Chief Officer and Uma Mathema.

For sponsored children, the funding ensures that, where appropriate, they have adequate summer and winter clothing, school uniforms and essential equipment for schooling, and pays for any school fees. For newly sponsored children who live with their families, we have provided a table and a large solar rechargeable battery lamp to enable them to do their homework in homes that do not have an electricity supply.

Most of the sponsored children whom we support are girls. The Trustees have agreed that should we sponsor more children; they will be preferably (but not exclusively) female. Nepali girls from poor families are sometimes ‘sold’ and trafficked. They generally have less opportunity to access education. We consider that by supporting girls and young women, they will have greater opportunities to gain life skills for future employment and are less likely to be seen as a burden to their families.

Most of the sponsors for individual children are friends, acquaintances, or contacts of the Trustees, and others have come via fundraising events and publicity. Sponsors agree to provide regular funding for a named child. The sponsors receive reports on their sponsored child’s progress at school. In accordance with our Safeguarding Children Policy, any communication from a sponsor to a child must be vetted by the Chief Officer.

Trustees had previously agreed that when a sponsored young person completed their education at school or university (whichever is the highest they achieve), we would not take on a new child but ask the child’s sponsor to become a general donor, helping to fund the additional costs of university education or the school midday meals projects. To date this has been agreeable to all sponsors whose child has either left school, graduated, or has left Kathmandu. This year, however, we did take on four new children, all girls, at year 8 (young teenager) school level at Lubhoo School. The Trustees felt that as the number of sponsored young adults finishing their education was increasing and our level of educational costs decreasing we could afford to assist some new needy children and by taking on teenage children we could still ensure that they would be able to finish their education under the auspices of the charity.

Some of our young people have co-sponsors, meaning that they have more than one named sponsor to help fund their school, college, or university fees.

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TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Where KIKN sponsored young people continue onto higher education, the tuition fees for graduate courses are much higher than the school fees.

In addition to our sponsored children, we also continue to provide support to the Save Lives Foundation, the Shree Neel Barahi Higher Secondary School, Lubhoo Secondary School, Ishwor Primary School, Shree Buddha Secondary School, Nepal Adarsha Secondary School, Shree Guhyeshwari Bal Shikshya High School, Shree Janavikash Secondary School, Jagat Sundar Bwonekuthi School and Shree Ganesh Basic School.

KIKN funds the provision of midday meals at all the schools that we support.

It should be noted that although many schools have ‘Secondary’ in their title, they generally take children from nursery school age.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

MAIN ACHIEVEMENTS DURING 2025

Visit to Nepal November 2025

In November 2025, Chief Officer, Stephen Smith, together with Trustee Kate Pottinger, made his annual visit to Kathmandu, to meet KIKN sponsored young people, to visit KIKN supported schools, and to ensure that the transferred funds have been utilised as directed. They travelled to Nepal at their own expense, including air fares and accommodation.

On the first day of the visit, Uma Mathema had organised a meeting with KIKN sponsored young people who are attending university plus older school children. The meeting was held at a local hotel, with refreshments. At this meeting Stephen Smith handed out sponsors’ letters to those present. Students were able to update Stephen Smith on their courses and their hopes for the future.

Sponsored Children and Young People

By the end of 2025, we were supporting the education of 21 children and young people at school or in higher education in Kathmandu, with another hoping to take a post-graduate course. Overall, we now have eight students who have graduated from their courses.

There were seven sponsored children cared for at the Save Lives Foundation by Uma Mathema during 2025.

Rasmila, having obtained her licence to practise as a pharmacist in Nepal, started a 12-month Masters course at the University of Surrey in September studying Pharmaceutical Science. We were able to assist with her post graduate studies with some of the legacy funds left by Lai See Chew and the very generous help of some of our current sponsors and donors.

Panjum is in the second year of a 4-year BSc in Maths. Sarmila is in the last year of her Psychology Degree and Urmila continues a Law Degree. Sangmu is awaiting the results of her Mass Communications Degree for Journalism and is hoping to continue to a post graduate course. Sujan who was in the final year of a BA in Business Administration Degree left the family home suddenly during the year due to unknown circumstances. Uma is hoping that the family can make contact with him again.

Pramila, the youngest at Save Lives Foundation, started her first year of a 4-year BA degree in Psychology towards the end of the year.

Rajesh, who had lived at Save Lives Foundation since he was young, returned to live with his family in Kathmandu, but continues to visit Uma Mathema regularly. He has completed his Hotel Management Degree, following a year’s internship in Thailand. He is currently on a catering internship in Kathmandu in order to gain more experience.

Laxmi, a severely physically disabled young woman sponsored by KIKN, completed a social work course in 2023 and is in the 2[nd] year of her MSc in Psychology. She aspires to work in hospitals as a psychologist. Laxmi is wheelchair bound and depends entirely on her mother for all her needs, including help with feeding.

We continue to sponsor Dipak at Paropakar Boys’ Orphanage and School, which is in Bhaktapur, on the outskirts of Kathmandu. Deepak is in the 2[nd] year of a 4-year Business Administration Degree.

Of our former pupils from Neel Barahi School, Anjama has successfully graduated as a teacher and is now waiting to take her exams to obtain her licence; Sunita and Rajkumar are both in their final year to be teachers. Smriti who, after marrying, was taking a Social Work course has now left the charity sponsorship.

Of the remaining sponsored children and young people, who are not in higher education, one attends Neel Barahi School in year 10 and nine are at Lubhoo School including our four new sponsored children in year 8. Several of the older children here are currently part of the schools’ civil engineering programme which has now been running successfully for a couple of years.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

As in previous years, before the Dashain festival, each sponsored child and young person received a payment equivalent to £40 to enable them to purchase goods or clothing for their personal needs.

The Objects in KIKN’s Articles of Association state that we will fund young people’s education up to the age of twenty-four (24), and some of our recent graduates were older than this during 2025. However, many children in Nepal start education late, and Trustees have agreed that where a sponsored young person commences their graduate courses prior to the age of 24, KIKN will fund their full course, be it diploma, graduate or postgraduate.

We have three graduates, who were originally sponsored at Neel Barahi School. Asmita completed her business studies degree in 2017, has been a local councillor and had an arranged marriage during 2023. Apsarah completed her teacher training course in 2019 and has a teaching post at a state school in Kathmandu. Sangita completed her chartered accountancy degree in 2020 and secured an apprenticeship at a bank in Kathmandu. Sangita now sponsors a child at Neel Barahi School.

Sarala and Sudha, who previously lived at Paropakar Orphanage, completed their Nursing Diplomas in 2023 and 2024 respectively.

These graduates are no longer sponsored by KIKN, but maintain links with the charity, via Uma Mathema in Nepal.

Save Lives Foundation

Uma Mathema used to operate an orphanage via the Save Lives Foundation charity. The Save Lives Foundation was established and registered as a charitable organisation with the Nepal authorities in 2008 when Uma Mathema commenced caring for eight young children, who were either orphans or abandoned by their families.

In January 2021 Uma Mathema officially discharged her legal liability for the children to the parents and village elders, when most of the young people living at Save Lives Foundation were of the age to be able to choose to stay living with Uma Mathema, should they so wish. This was because in Nepal it is not legal for orphanages to care for young people over the age of eighteen. Other than Rajesh, seven young people continue to live with Uma Mathema, and they all consider her to be a mother to them.

This change did not impact on the running and working of KIKN. The official arrangement is that Uma will continue to operate Save Lives Foundation, her charitable organisation.

All children at Save Lives Foundation are supported by KIKN. The Foundation is in Bafal, an impoverished area of Kathmandu.

In previous years we have funded:

KIKN could not function without Uma Mathema’s goodwill, time, and efforts in ensuring that our work is undertaken in line with good governance. As recognition of the contribution that Uma Mathema makes towards the smooth running of KIKN’s charitable works in Kathmandu, we give her a quarterly ex-gratia payment and contribute to rent and utility bills at the Save Lives Foundation.

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Shree Neel Barahi Higher Secondary School

Shree Neel Barahi Higher Secondary School is in Tankeshwor, near the Kalimati market in Kathmandu, a short distance from the Save Lives Foundation. It is another impoverished neighbourhood in Kathmandu where many of the families live below subsistence level. It was the first school that KIKN began to support after its establishment as a charitable company in 2011. In recent years, the school has had extensive building works to retrofit earthquake protection. This work has now been completed.

The school takes children from nursery school age to sixth form. The school had some 700 pupils, when Kids in Kathmandu commenced its support in 2011, but has increased its intake substantially. The current number of pupils is around 1,200, but due to overcrowding is unable to take more pupils. In fact, the school has had to reduce numbers from 1,300 to comply with government regulations on size. At the moment the school is operating at its maximum capacity. The school still has plans though to extend the top floor of school buildings to provide additional classrooms.

In past years, in addition to refurbishment and equipment projects, we have provided the school with:

Much of the equipment and building refurbishments at Neel Barahi School has been funded from grants made by FFK.

One of the first projects that KIKN had funded was the purchase of 25 computers for the school. During Stephen Smith’s 2024 visit, the school Principal, Januka Nepal, pointed out that some of the computers are now beyond repair, such that even the parts cannot be recycled. Ten replacement computers were approved by Trustees in 2025 with an intention to replace all the old ones as soon as funds allow.

We have funded tiffin for midday meals since 2011, originally for 50 pupils which has gradually increased over the years to include 150 pupils.

We fund 50% of the salary of a computer/science teacher. The current teacher has been in post for some years. During the 2025 visit by Stephen Smith the principal asked if KIKN would consider a salary increase for the teacher as he has not had an increase since he took the post. The Trustees will consider this for funding in 2026.

We also fund the karate teacher’s salary, to provide extra-curricular activities, especially for the less academic children. Smriti, a previous pupil, gained her black belt in karate, and won some international competitions through the opportunity that the karate classes at Neel Barahi School provided.

Over the years, KIKN has sponsored many children attending Neel Barahi School. We currently sponsor one child still at the school. Two young people currently at university were originally sponsored at Neel Barahi School, as were four KIKN graduates.

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Shree Lubhoo Secondary School

KIKN has supported Shree Lubhoo Secondary School since 2016. Lubhoo is a poor Newar village in the Lalitpur district of the Kathmandu Valley, east of Kathmandu, some 7 kilometres from the capital city (a 45-minute journey via potholed roads). It is a small school, whose school population has increased to a capacity of around 650 since KIKN started to support the school by providing midday meals.

During 2019, from a Nepal Government grant and funding by an Austrian mountaineering charity, school building works that had been under construction for several years were completed and operational. A Vocational College for Engineering opened in April 2019, and the school continued to recruit more pupils. Two of our current sponsored children are taking Civil Engineering Courses here. During 2023, Lubhoo School commenced classes for years 11 and 12 (sixth form). Initially with 30 students this has continued to grow.

Unlike most Government schools in Nepal, Lubhoo teaches in the English language, not Nepali.

At Lubhoo School we have previously been able to fund:

Many of the purchases listed above have enabled Lubhoo School to improve its facilities and educational status, and much of the equipment has been funded from grants made to KIKN by FFK. KIKN has funded 0.5 of the salary for a computer teacher since July 2023.

In 2016, we commenced funding tiffin for much-needed midday meals for 100 children at the school. The attraction of more pupils to the school is largely accredited to the introduction of midday meals. In January 2020, the funding was increased to cater for 150 children.

The school now has a new principal, Kopila Karki, after the previous principal retired after 25 years at the school. The new principal explained a little about the appointment process during our visit. She has clear views on how she can continue to improve the school, by improving cleanliness, holding more frequent meetings with parents, more extra-curricular activities for the children and improving exam results. It seems the school will continue to thrive under the new leadership.

Stephen met with all nine of the sponsored children during the school visit in 2025 (including our four new sponsored children from Year 8 this year) and gave them their sponsors’ letters.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

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Shree Ishwor Adharbhot School

Shree Ishwor Adharbhot School is a very small school in Swayambhu, in Kathmandu city. The local area accommodates many transient families. When KIKN started to support this school, it was housed in totally unsuitable buildings to carry out education. The school was poorly furnished, with no glass in the windows, and was built around a small compound serving an extremely impoverished community. No school fees are payable.

The school provides classes from kindergarten to class 5 and has only six teachers.

In September 2017, when the then Chief Officer was first introduced to this school, there were only 50 pupils, some of them beggars. The school population has gradually increased since the introduction of the KIKN funded midday meals. Pupil numbers tend to fluctuate, but in November 2025 there were 130 pupils on the school roll.

Last year the school was relocated to a better temporary building while the old school is rebuilt over a period of three years. Although the new building is in a better physical condition some of the classrooms on the lower floors especially are still very dark even with electric light, and the school has had to move class 5 to the third floor where there is more natural light. The principal, Indra Bahedur Upreti, is a very experienced man but does not speak much English but he was very proud to show me the plans for the new building. I look forward one day to seeing them all back in nice new facilities.

Despite all its problems the school has had some investment from the government in the shape of two smart boards with the promise of two more to come. It is quite a contrast to see smart boards in the badly lit classrooms, but the teachers were saying how much difference they had made to the quality of teaching.

The school’s needs remain basic though, including exercise books and stationery, which are not provided by the Government, school uniforms, and help with utility costs, which KIKN funds each year. During the visit this year I was very honoured to be asked to present all the children with their new tracksuits, and it was a joy to see all their smiling faces.

To date we have funded:

In 2024, KIKN funded 14 computers for the school complete with desks and chairs and also funded the necessary electrical works for a dedicated computer room and has started to fund 0.5 of the salary for a computer teacher.

Much of the equipment has been funded from grants made to KIKN by Futures for Kids (FFK).

In October 2018, we commenced funding a contribution to the nursery teacher’s salary at the school, to enable them to pay and retain a suitably qualified person. This funding was increased in 2019, and again in 2022.

Since 2019, KIKN has funded a quarter of the cost of the school’s water and electricity bills.

KIKN has been working with the school since 2017 when we started to fund tiffin for midday meals for 50 children, and funding was increased to include 85 pupils from January 2018.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

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Shree Buddha Secondary School

Shree Buddha Secondary School is in the Godawari municipality of Lalitpur, in the Kathmandu Valley. Although the school is only about 18 kilometres from central Kathmandu, the journey by car can take some time.

The school now has around 650 students but like some of our other schools has reached its capacity for expansion due to no further classroom space. There are 40 teachers. They have a forwardthinking Chair of the School Board, who is committed to raising funds through his networking. From local donations, a clean water station was built following the 2015 earthquake. Some past pupils have received grants to attend university.

The school has three nursery and kindergarten classes. In Nepal, Early Child Development education has three classifications: playgroup for the youngest pupils, aged 18 months to 2.5 years; nursery for children ages 2.5 to 3.5 years; and kindergarten for children aged 3.5 to 5.5 years.

Taking very young children into school enables parents to seek casual work. Many children are from the families of itinerant workers.

Trustees have been advised that many orphans, cared for by local NGOs (Non-Governmental Organisations), attend Shree Buddha School.

Shree Buddha School has a qualified nurse who speaks good English, and there was evidence of a girls’ menstruation and health project in the nurse’s room.

The school also has an ‘inclusive’ class with a trained teacher, for children with learning disabilities, including autism, where they care for and educate the pupils.

The school Principal, Mr Prempati Joshi, is an inspirational and energetic leader with lots of ideas about how to continue improving the school. The school now has some of the best exam results in the municipality. One of his ideas has been to start classes for local women who cannot read or write, and these have continued during 2025, following their initial implementation in 2023. The classes are advertised locally for anyone to apply, and there is a mixture of ages from middle-aged to very senior. The school Principal believes that educating the adults will encourage them to send their children to school.

The school teaches Newari, the traditional language of the Kathmandu Valley. It is meant to be taught in all Government schools from years 1-8, but not all seem to do so, and it appears to be a little controversial, as most of the Kathmandu population does not speak Newari. We have funded the following in past years:

Most funding for refurbishments, computers and furniture has been provided by grants from FFK.

In 2020, KIKN started to fund a nursery class teacher/feeding assistant, in view of the young age of many of the nursery class children, and this funding was increased in 2022.

In September 2019, KIKN commenced funding tiffin for midday meals for 50 children, this was increased to include 100 children in 2020 and further increased to 150 in July 2024.

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Nepal Adarsha Secondary School

Nepal Adarsha Secondary School is a small inner-city school which now has 500 pupils, up from 300 in 2019. The school is located not far from Durbar Square, one of the main tourist sites in the city. The school is housed in two blocks. One block is a recently constructed, government-funded building, as the original was destroyed in the 2015 earthquake The other block is an older building on the opposite side of the street. The buildings have been retrofitted to be earthquake proof in recent years. The school runs a civil engineering course for years 9 -10 (equivalent to UK GCSE years). In Nepal there are exams every school year, with those at the end of year 10 determining entry to the years 1112 (equivalent to UK sixth form). At the end of year 12, it is important to get good examinations results for entry to university or higher education.

The school reported that they also provide karate, dancing, gymnastic and meditation classes in the school hall for years 6-10, with regards to the mental health welfare of their pupils.

Nepal Adarsha School like others in the Kathmandu municipality has introduced the concept of ‘Bookfree Friday’. This has been introduced into schools in the Kathmandu municipality by the progressive mayor. Students do not need to bring books or bags into the school on Fridays. Instead, the older age groups take courses provided by local businesses in practical subjects such as agriculture, electronics, carpentry, and plumbing. Younger pupils engage in topics such as music, poetry, dance, and arts and crafts. Funding has been provided by the mayor, with the intention of broadening pupils horizons. There has been a mixed reception to the concept from educationalists, with a general view that it is a good idea but there are still some concerns about the ongoing funding and infrastructure to make it effective.

KIKN has provided the following at the school in previous years:

FFK grants have supported the purchase of many of the items at Nepal Adarsha School.

The school currently has an interim Principal, Karuna Pradhan. She is keen to enhance both the Maths Lab and Music Lab that KIKN funded in 2024. Her wish is to provide more musical instruments so that more children can have the opportunity to learn and also to provide more materials to establish a second classroom Maths Lab. Both of these projects have proved a big success for not much outlay. We were able to see both in action during the visit and how much interest there was from the children. In the Maths Lab Stephen Smith was interested to see a small pamphlet that had been put together by students to show different ways to calculate the multiplication of two large numbers. A simple but very effective teaching aid.

Stephen also visited the music room to see some of the instruments that KIKN had funded. He was pleased to see good use being made of the traditional instruments purchased, with a partially sighted teacher instructing the children.

In September 2019, KIKN started to fund tiffin for midday meals for 50 pupils. From January 2020 this was increased to include 100 pupils. The school also has an improved kitchen for preparing midday meals.

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Shree Guhyheshwari Bal Shikshya High School

KIKN began supporting Shree Guhyheshwari Bal Shikshya High School in early 2023. It is a government school in a slum area of Kathmandu city, about 4km form Save Lives Foundation. It is a relatively small school with around 250 pupils on the school roll, increased from 215 in 2023, with slightly more girls than boys. Most of the children come from slums around the school, near to the river. Some of the pupils’ homes were affected by the Kathmandu floods in July 2024 where some families lost all their possessions.

The school operates from nursery to year 10 (14-16 years old), with 23 teachers who are welleducated, and Montessori trained, and the school has good educational results.

As reported previously generally only around 130 pupils attend the school at any one time.

The classrooms are all situated in a narrow building with a small strip of concrete yard alongside which is the only recreational area. There was also some construction work taking place on some of this strip of land making the available space almost non-existent.

The school Principal does not speak much English and Stephen Smith was shown round the school by the English teacher.

In 2024, KIKN funded the purchase of 3 smart boards, and two further smart boards were purchased in 2025. The English teacher said that the smart boards had made a great difference to their teaching methods and would eventually like one for every classroom. It was interesting to see on our visits that the government is now starting to fund the provision of some smart boards for schools.

In February 2023, Trustees agreed to commence funding tiffin for midday meals for 50 children, and this was increased to 75 children in July 2024.

Shree Janavikash Secondary School

In early 2023, KIKN also started to support Shree Janavikash Secondary School. It is a government school also located in a very poor area, approximately 3km from Save Lives Foundation. Shree Janavikash school is on the banks of the Bagmati river, in an area where the establishment of a cement factory has led to an increase in the local population, and thus the opening of the school. During the 2024 floods, the homes of many pupils were flooded, again with some families losing all their possessions.

The school roll has increased to 500 pupils, up from 450 in 2023, and roughly split evenly between girls and boys. There are 29 teachers. There are classes up to year twelve (6th form).

The school has had a new Principal, Anil Kumar, since 2024. He is a very experienced man having been a principal for 19 years and a teacher for some 33 years. He is very keen to improve the infrastructure and the school exam results. He explained how poor most of the families are with some children still having to go begging after school. Their needs are essentially some help with uniforms for the children and the basics of exercise books and pencils.

In 2025 KIKN provided teaching materials for the school.

From early 2023, KIKN started to fund tiffin for midday meals for 50 pupils. This was increased to 75 pupils in July 2024.

Jagat Sundar Bwonekuthi School

KIKN started to support this school at the beginning of 2024. It is a small community school in Chagal, Lakhutirtha, a poor area in Kathmandu. The school has 280 pupils from kindergarten up to year 10 (no 6[th] form). The school is one of a number that teaches in three languages, Nepalese, Newari, and English.

The Principal, Sunita Manandhar, who has been teaching for 30 years, has now been appointed for her second term as the principal. She told us that the normal term is five years, but it is possible to have a second term if put forward by the teachers and approved by the local committee. She is keen

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FOR THE YEAR ENDED 31 DECEMBER 2025

to increase the numbers to 300 but this will mean increasing the school meals provision. At the moment KIKN funds 50 meals.

Our visit began with a show of appreciation by classes 3,4 and 5 in the school hall. KIKN was thanked for the current provision of meals and a request to continue and perhaps increase our assistance to the school. Stephen Smith thanked the principal and teachers for their welcome and said that he hoped to continue working with the school and provide further assistance.

The school’s needs are modest. The school has few resources and requests basic goods such as exercise books, pens and pencils, and an increase of funding for midday meals if possible.

The school is a credit to the principal and staff. One of the first things that is noticeable on visiting is how clean and tidy everything is. The principal told us that all the children are encouraged to clean up their classrooms at the end of the day and once a week they help out with cleaning the toilets setting them a good example in cleanliness.

KIKN’s current contribution, although small, is being put to good use.

Shree Ganesh Basic School

Shree Ganesh Basic School is a small government school in the Bhaktapur district of Kathmandu, with 120 pupils, of whom 100 regularly attend, and all are from very poor families. The school runs classes from nursery to year 5, with seven teachers.

Although originally funded on a one-off basis in 2024 thanks to a new grant of £1,000 awarded by St. James’ Place Foundation that was used to fund 25 school meals for a year, the school has now become KIKN’s ninth. Funding has now been increased to 50 meals on an ongoing basis.

The school has a new principal since my first visit last year, Sushma Khatiwada. She was previously a teacher at the school. She reiterated how poor the school is with very little resource and her request was for help in providing school uniforms for the children even down to providing shoes for them as their economic outlook is not good at all. KIKN is hoping to be able to assist with this request in the coming year.

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FOR THE YEAR ENDED 31 DECEMBER 2025

BENEFITS TO THE WIDER COMMUNITY IN KATHMANDU

Almost all the goods and services we fund in Nepal are locally sourced in Kathmandu. The children’s school uniforms and other clothing are tailored or purchased in the neighbourhood. Most tables, desks, cushions, or any other furniture we purchase, are made by local carpenters and craftspeople. Computers and other technical equipment are purchased locally in Kathmandu.

In addition, the preparation of tiffin for midday meals at the nine schools we support provide employment for the cooks, and the raw food ingredients are sourced locally.

The computer teachers at Shree Neel Barahi Secondary School, Lubhoo School and Ishwor School, the nursery teacher at Ishwor School and the nursery teacher/feeding assistant at Shree Buddha School have secure employment due to our funding. The karate teacher at Neel Barahi School has a regular source of income.

We are pleased to report that the funds we raise in the UK not only enriches the lives of impoverished children and young people in Kathmandu but also benefits the wider economy through the provision of employment for local people, and by supporting local businesses.

For sponsored children and young people whom we support, their educational opportunities assist them to go onto higher education or obtain employment, so that they are better able to support their own and their extended families in the future.

We have asked those young people whom we support and are already in further education, that when they eventually have employment (and a suitable income) to consider supporting a young person still at school, so that the circle of educational opportunity continues. Our first graduate, Asmita, who has been a local councillor, has previously supported a young girl who attended Neel Barahi School. Sangita, a graduate who now works in a bank, is currently sponsoring another young person at Neel Barahi School.

CURRENT HEALTH, SOCIO-ECONOMIC AND POLITICAL SITUATION IN NEPAL

Demography

Nepal is a land-locked country, with a population of 29.6 million in 2025 1. The population of Kathmandu, the capital city is around 3.2 million and increasing.

The 2021 census indicated that 81.2% of the Nepalese population is Hindu, 8.2% are Buddhist, 5.1% are Muslim, 3.2% are Kiratist (indigenous ethnic religion), 1.8% are Christian, 0.1% are Sikhs, 0.1% are Jains, and 0.6% follow other or no religion. 2.

The Multidimensional Poverty Index (MPI) captures the percentage of households in a country deprived along three dimensions of well-being – monetary poverty, education, and basic infrastructure services. In 2022, an MPI report indicated that between 2014 and 2019, 3.1 million people in Nepal were lifted out of poverty. However, 4.9 million people (17.4% of the population) remain multidimensionally poor, although this is an improvement from 39% in 2011.

The improvements in sanitation have largely contributed to the improved MPI, according to a 2022 article in The Kathmandu Post newspaper. There is evidence that positive benefits to child health and well-being have resulted from access to improved sanitation facilities and drinking water, with fewer incidences of diarrhoea leading to child mortality. Similarly, clean water and better sanitation, has driven an improvement in children’s nutrition.

In 2014, the Nepalese Government signed a charter to end all child marriages, and whilst there have been fewer such marriages, they have not been eradicated.

Health

Nepal is one of the world’s least developed countries, where children are subject to a lack of resources that lead to suboptimal levels of health, and poorer health outcomes compared to youth in in developed countries. Children may suffer lifelong adverse effects due to poor access to resources

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FOR THE YEAR ENDED 31 DECEMBER 2025

during initial growth and development. Other than physical illnesses, young people can suffer from poor mental health. The threats of natural disasters, food insecurity, child marriages, and conscription as child soldiers all contribute to adolescent mental health problems, with little access to mental health services.

In April 2024, the Journal of Global Health reported that access to healthcare has substantially improved over time. Infant mortality has declined by two-thirds from 78 per 1,000 live births in 1990 to 28 per 1,000 in 2022, and maternal mortality has declined from 543 deaths per 10,000 live births in 1996 to 151 deaths per 10,000 live births in 2021.

In 2022 the Kathmandu Valley had outbreaks of Dengue fever with over 1,000 reported cases, but the Kathmandu Post recently reported that Dengue Fever is now endemic throughout all 77 districts. During 2024, at least 20 people died and more than 52,000 people were infected. Doctors warn that no one in Nepal is safe from risk of infection.

In 2025, Kathmandu had the second highest number of Dengue cases in the country – 5,919 recorded cases, representing 17.2 per cent of all cases, as reported in Clinical Infection in Practice, January 2026.

Dengue mosquitoes bite during the day, so whilst people might take precautions against malaria mosquitoes at night, they do not take precautions against dengue mosquitoes during the day. Antibiotics are not effective against dengue fever, and some people become more ill by taking inappropriate prescription medicines without consultation, or from being prescribed the wrong medicines. The report warned that people should be most aware of dengue mosquitoes in schools, offices, areas where houses are under construction, or where there is stagnant water.

However, many authorities have stopped preventative measures, including search and destroy drives, whilst people continue to take few precautions. Water pipes are being laid in the Kathmandu Valley to enable everyone to have access to clean and free piped water, but in 2019, only 51% of the population had piped water. Most people in the lower socio-economic groups must rely on the collection from and the use of water at local wells in their vicinity for all their water supplies. Only people who can afford to pay are able to buy fresh water from transported tankers.

Socio-Economic

During the 2024 monsoon season (July, August, September), Nepal was hit with the heaviest rainfall since 1970, such that severe flooding affected large parts of the country. It is estimated that there were more than 300 deaths across the country. The September floods were particularly severe and impacted several areas in Kathmandu, particularly along the Bagmati River, close to which are located at least one school and homes of some of its pupils, and the house of one sponsored young person supported by KIKN.

Whilst Kathmandu has not been subject to such severe flooding in 2025, there has been heavier than usual rainfall.

The regular load-shedding in Kathmandu (no access to electricity supplies for certain periods each day) has largely ceased, as more sustainable power supplies have been established. However, there remain frequent times when the electricity supply is not stable (hence the continued need for solar panels and mini generators in schools). Nepal has now entered a state of surplus electricity production. Some 95.5% of the population is reported to be connected to an electricity supply, with the aim to connect 100% of households by 2024. However, this does not seem to have been achieved.

An Eco-Business Report in August 2023 stated that although India was investing in hydroelectric dams in Nepal, most of the electricity generated is not benefitting Nepal, but is sold to India. This is mainly due to the electricity grid infrastructure in Nepal still not being well developed. The NEA has

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FOR THE YEAR ENDED 31 DECEMBER 2025

stepped up efforts to lay underground electricity lines, rather than the masses of huge electricity cables running overhead along Kathmandu streets, although visually there does not appear to be much evidence that this is happening. The NEA is reportedly focussed on improving the electricity infrastructure, due to the problems of the frequent electricity tripping.

A paper in October 2025 by Kabindra Gautam, indicated that another constraint to the development of hydroelectric power is that production is highly seasonal, with abundant generation during the monsoon season, with less in the dry season. This indicates the urgency to develop storage and pumped storage projects to ensure a stable all year-round supply.

South Asian Voices noted in December 2024 that the World Bank has indicated that the economic situation has marginally improved from the previous year. The Gross Domestic Product was 3.9% in 2024, compared with 2% in 2023. This was attributed to more tourism and hydropower generation. Since 2024, Nepal has begun exporting electricity to Bangladesh, via an Indian grid. This benefits the Nepalese economy, but the government needs to develop plans to efficiently utilise electricity for its own economic advancement, to leverage its hydropower capacity to bolster domestic consumption and to stimulate growth.

However, the World Bank has reported that Nepal’s economic growth has slowed significantly during 2025, due to political instability, public unrest, and a sharp decline in tourism.

Politics & Foreign Policy

In July 2024, Khagad Prasad ‘KP’ Sharma Oli became Prime Minister for the fourth time, and the 14th head of government since 2008. There have been 30 heads of state since 1990. Oli is the leader of the Communist Party of Nepal, which is ideologically close to European style social democrats.

Nepal has been politically unstable for many years, with little investment in the country’s infrastructure. However, following the adoption of the Constitution of Nepal in September 2015, the coalition government was looking to improve facilities. In July 2024, the Institute of South Asian Studies reported that the coalition government was faced with significant economic challenges, especially since the covid-19 pandemic.

Widespread student street protests in September 2025 led to Prime Minister Oli being ousted and an interim government, a change of leadership, and elections scheduled for March 2026.

The protests, called the Gen-Z revolution, reached boiling point on 4 September 2025, after the government banned 26 social media platforms. For several months a viral trend in social media posts had commented on the disparity between the lavish lifestyles of politicians and their families and the public in Nepal, who had long been frustrated by corruption and unemployment.

Harvard School of Public Health has said that on 8 September 2025, for the first time in Nepal’s modern political history, mass civilian deaths occurred. The student protests that day were expected to be non-violent as most of those involved were students and teenagers wearing school uniforms. By the end of September 2025 at least 77 civilian deaths had been confirmed and over 2.000 injured. The majority of deaths resulted from gunshot wounds by the security forces.

With regards to foreign policy, the Nepalese government has difficulties with the competition between India and China. India has refused to buy electricity produced by any project with a Chinese affiliation and has refused to allow access to the new international airport at Pokhara, built with Chinese financing.

Little has changed with regards to foreign policy during 2025.

The Chinese Belt and Road Initiative (BRI), a project to develop overland routes for road and rail transportation through land-locked Central Asia, which Nepal acceded to in 2017 is at a standstill.

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FOR THE YEAR ENDED 31 DECEMBER 2025

However, ex-Prime Minister Oli visited China in December 2024, when the two countries signed a framework for BRI cooperation to establish negotiating principles for BRI projects. Progress has been slow during 2025 due to financing, debt concerns, and political instability (Reuters).

  1. Based on figures from the United Nations Population Division

  2. 2021 National Population Census

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

AWARDS

Trustees are pleased to report that at the Greater London SME (Small and Medium Enterprises) News awards KIKN retained the award for the Best South Asian Orphan Support NPO (Non-Profit Organisation) 2025.

SME News prides itself on the validity of its awards and winners. The awards are given solely on merit and are awarded to commend those most deserving for their ingenuity, and hard work, distinguishing them from other competitors and proving them worthy of recognition.

FUNDRAISING

We are fortunate that the children we sponsor are funded by individual sponsors, who donate a regular monthly or annual sum of money to the charity. We also have many other regular donors, who donate monthly or annually, but do not sponsor a named child. The sponsors and other regular donors are the backbone of our fundraising efforts.

Some sponsors are signed up to Give as You Live (GAYL), which provides the Charity with a small additional income from online shopping purchases made by users via the GAYL site.

The donation platform that we have used since 2021 is Wonderful.org. This is also the platform that we use for donations to sponsored fundraising events. The Wonderful platform uses open source banking which means that we do not pay any fees and payment for each donation is paid directly to our bank account. In the last year the ability to take recurring donations has also been added to their features. We also have a ‘Donate’ button on our website which provides a direct link to this service for anyone wanting to make either a one-off ad hoc donation or a regular monthly donation.

We are particularly thankful for the grant funding and support that we have received from Futures for Kids (since 2011) and from the John Horseman Trust (since 2015).

Much of Futures for Kids (FFK) grants has enabled us to buy equipment for the schools that we support. Their funding also enabled the introduction of some of KIKN’s first breakfast clubs (now renamed midday meals). During 2025, FFK kindly provided grants totalling £20,000 to KIKN. This money will greatly assist in funding most of the projects that Kathmandu Schools requested during the 2025 Trustee’s visit.

The John Horseman Trust’s annual grant funding of £10,000 is utilised in the provision of midday meals in KIKN schools.

Some sponsors also give substantial annual amounts of money to the charity. Lyn and Sarah Noyes donate £2,000 for midday meals.

We also receive regular smaller donations, and some sizable one-off donations, from friends and supporters of KIKN.

We receive GiftAid Relief from HMRC on most personal donations to the charity where the donor pays income tax in the UK. This is the most important source of income for the charity amounting to over £8,000 in 2025. Please ask for a GiftAid form if you are a donor who has not already signed up. It costs nothing and the charity receives an extra 25% on all donations you make.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The remaining legacy of £33,000 left by our late Chief Officer, Lai See Chew, to benefit higher education costs has been re-invested in a fixed one-year bond with Redwood Bank, due to mature in February 2026.

During 2025, we held the following fundraising events:

Other funds raised during 2025:

During the year we received some substantial donations that helped to fund the University course of one of our students from Nepal. We would like to thank the John HorsemanTrust, Marjorie Jackson OBE, David Milner, Helen Hughes, Annie Brough and Pauline Fellows for their personal contributions. The sum of £191 was raised from people registered with Give As You Live (GAYL) for online shopping.

We especially thank the following individuals and organisations who have contributed significantly to our fundraising:

PUBLICITY

Website, e-Newsletter, and other Technology

Chief Officer, Stephen Smith regularly updates the KIKN website (www.kidsinkathmandu.com) which is very user-friendly, publicises our projects in Nepal, and provides a background to the charity and our Trustees. We pay an annual fee to ensure adequate back-up and security for the website, which is hosted by GoDaddy.

The website has a link to our charity fundraising platform’s webpage, and we find that we receive a regular stream of small and larger donations via that route.

During the past year, KIKN has made increased use of social media making regular postings on our Facebook page to inform all our followers about fundraising events and how we are spending their sponsorship monies and donations in Kathmandu. We have found this a powerful medium, especially the ability to quickly upload photographs from Nepal with the narrative. This has again been particularly helpful in November 2025 during the Trustees’ visit to Kathmandu when daily posts are made from the visits to our nine schools.

We send out quarterly e-newsletters, which greatly enhances our ability to reach a wide audience and to keep our regular supporters aware of the progress of KIKN projects and of fundraising events.

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TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

We send out hard copies of our Annual Report to our major donors and sponsors and email it to other supporters, together with posting it on our website.

During the past year we have invested in a further card reader to take debit card payments. This has greatly enhanced KIKN’s fundraising ability at live events and certainly seems to have increased amounts raised during the last year.

RISK MANAGEMENT & KIKN POLICIES

Trustees regularly review and update our Risk Management Plan and our policies.

In addition, Ms Marjorie Jackson, Trustee, reviews Charity Commission updates, and reports back to Trustees on any matters that are relevant to KIKN, to ensure that Trustees are aware of and act upon such matters, as appropriate.

Risk Management

The KIKN Risk Management Plan was reviewed and updates approved by Trustees in November 2022 and revised by Trustees in January 2025.

Our Public Liability and Professional Indemnity Insurance policy was renewed with Hiscox for another year until 31 August 2026, with no increase in premium.

Our Policies

We have the following policies, all of which are posted on our website:

Safeguarding Children Policy (Reviewed January 2025). This policy supersedes the previous Child Protection Policy. The policy incorporates the latest guidance on child protection for a small charity, where the children reside in a foreign country. Any Trustee or sponsor visiting Nepal on KIKN business will be required to have an enhanced disclosure check performed by the Disclosure and Barring Service (DBS).

Privacy Information Policy in compliance with the General Data Protection legislation (Approved April 2018, Revised June 2018, Reviewed January 2025).

Banking Information and Scheme of Delegation (Reviewed January 2025).

Reserves Policy (Reviewed January 2025).

Investment Policy (Reviewed January 2025).

Conflicts of Interest Policy (Reviewed January 2025)

Supporter Promise - in compliance with the code of Fundraising Promise (Approved October 2019, Reviewed January 2025)

All polices will be reviewed by Trustees during 2026.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

OBJECTIVES AND PLANNED ACTIVITIES

We aim to undertake the following activities in 2026 to meet our charitable objectives:

  1. Trustees – to identify any potential new Trustees willing to contribute to the work of the charity.

  2. Sponsors and Donors – to maintain or increase the current number of regular sponsors and donors to enable sponsored children and young people to remain in education until at least school leaving age, and to fund ongoing and new projects, as required.

  3. Sponsored Children – To maintain the current number of sponsored school aged children (8).

  4. Donation Agreement – Trustees to review the workings of the Donation Agreement with Save Lives Foundation, to ensure the smooth transfer of KIKN monies to Nepal to fund ongoing and future projects in Kathmandu.

  5. New Project Proposals – Trustees to consider new projects proposals received from Kathmandu Schools in November 2025 and recommend those for funding in 2026.

  6. On - going Support to Current Projects – to continue to raise sufficient funds to support on-going projects (e.g. midday meals for children at the nine schools, plus part-funding salaries of the school posts we support).

  7. New Projects – to review ongoing projects and to prioritise any projects newly identified in 2025 with regards to available funding (eg. making ninth school recurring).

  8. Higher Education – to fund university and higher education courses for our sponsored children, as required and if affordable.

  9. Higher Education Reserve Fund – to continue holding some funds in reserve to assist sponsored young people with course funding.

  10. Exchange Rate – to maintain our projects within the restraints on funds due to the fluctuations in exchange rates between GB pound and Nepalese rupee.

  11. Local Resources – where possible, to continue sourcing goods that we purchase in Kathmandu from local suppliers and crafts people to contribute to the local economy.

  12. Futures for Kids & the John Horseman Trust – to keep both organisations fully informed about the projects we fund from their grants.

  13. Fundraising activities – to organise fundraising activities to raise additional funds and to engage friends, supporters, and local communities in the work of the charity with particular attention on maximising London Marathon 2026 sponsorship.

  14. Publicity and Technology – to regularly update our website and Facebook page, and to send out regular e-newsletters, to ensure that ongoing supporters and others are aware of fundraising events, receive updates on our work and projects in Nepal, and know how to make donations to the charity,

  15. Policies – Trustees to review (and update, as required) KIKN’s policies and Risk Management plan. This is particularly relevant to any new guidelines issued by the Charity Commission.

The seven Trustees volunteer their time, personal skills, and resources to ensure that the charity continues to thrive and achieves its objectives. We aim to maintain our income streams from sponsors, other donors, and fundraising events so that we can continue to meet our commitment to support the children and young people whom we sponsor. In addition, we strive to benefit the Save Lives Foundation, Shree Neel Barahi School, Shree Lubhoo School, Shree Ishwor School, Shree Buddha School, Shree Guhyheshwari School, Shree Janavikash School, Jagat Sundar Bwonekuthi School, Nepal Adarsha School and Shree Ganesh Basic School.

Stephen Smith, Chief Officer, intends to return to Kathmandu during 2026.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

FINANCIAL REVIEW

Our total expenditure for the period was £89,986 and with an income of £102,248 we had net incoming resources of £12,262. Together with funds carried forward from the previous year, there is a sum of £72,798 available at year end on 31 December 2025.

The main reason for having such a large surplus at the year-end is due to the remaining amount of £33,000 of the £50,000 legacy received in 2022 and the late receipt of a grant of £15,000 from Futures For Kids Charity (FFK). The remaining legacy amount is available to provide for the future educational costs of all the remaining children under our current remit. We drew out £10,000 at maturity in February 2025 to use towards the cost of a University course in the UK for one of our students to utilise later in the financial year. The balance of £33,000 is currently invested in a 1-year fixed savings bond at 4.5% at Redwood Bank for our future needs. We also received two grants totalling £20,000 from the FFK charity which will be spent on project proposals put forward by our nine schools from our visit in November. We also received a grant of £10,000 from the John Horseman Trust which is used to fund midday meals in our schools.

The surplus also includes a sum of £8,520 Gift Aid reclaimed for 2025 but not yet received. This amount is the largest amount we have claimed in a year since the charity was formed. There was also a scheduled quarterly payment of £12,266 to Nepal due to be transferred in January 2026.

A further £4,358 is held in our Bank of Kathmandu account. Trustees have agreed that the Nepal account should ideally keep a balance of no more than £2,000, but this can be difficult to control as we do not always receive timely requests for payments for on-going school projects (e.g. midday meals) that we support in Kathmandu. Before quarterly payments are made from our UK account, Trustees first assess what funds are available to utilise in the Nepal account.

The Balance Sheet shows current assets as £69,017, when the Gift Aid reclaim of £8,520 due from HMRC is taken into account.

Funding for all activities is raised by donations, from friends of the charity, from fundraising events or from grants. Sponsors of individual children make payments of regular donations to support a named child.

Going Concern

The Trustees consider that the charity has adequate resources to continue in operational existence for the foreseeable future and therefore adopt the going concern basis in preparing the financial statements.

Public Benefit

The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Policy on Reserves

Trustees have agreed that the reserve should remain at £7,000 in the UK account and, from 2019, £2,000 in the Nepal account.

The rationale for the UK reserves is that if we lose any sponsors or regular donors, we have sufficient funds in reserve in the UK account to cover a shortfall. In Nepal the reserve allows for the regular fluctuation of the Nepalese rupee against the GP pound.

Related Party Transactions

No trustee received any remuneration or benefits from the charity during the year, nor were any expenses reimbursed.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Funds Materially in Deficit

We have no funds in deficit.

Funds held as Custodian Trustee

We hold no funds as Custodian Trustee.

Trustees’ Responsibilities in Relation to the Financial Statements

The Trustees (Directors) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which gives a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for the year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

As a smaller company, under the terms of the Companies Act 2006, the Trustees have not required the accounts to be audited, but we are required by the Charity Commission to have the accounts independently examined.

This report was approved by the Trustees on the 5[th] May 2026 and signed on their behalf by:

Stephen Smith Chief Officer

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KIDS IN KATHMANDU NEPAL LTD STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Statement of Financial Activities

Notes
2025 2024
Incoming Resources Unrestricted Funds Unrestricted Funds
Donations and grants 2 84,686 67,384
Fundraising Income 3 7,065 4,601
Other income 4 10,497 10,000
Total incoming resources 102,248
81,985
Resources Expended
Charitable activities: supporting sponsored
children, an orphanage and four schools in
Kathmandu
5 82,042 74,837
Ex gratia payment 0 0
Purchase of Nepali/Craft Goods 0 0
Fees 6 743 811
Governance Costs 7 283 348
Administration Costs 8 6,918 884
Fundraising Costs 9 0 0
Total Resources Expended 89,986
76,880
Net Incoming Resources 12,262 5,105
Other Gains and Losses 0 0
Cash at bank & in hand at start of year 60,536 70,291
TOTAL FUNDS CARRIED FORWARD 72,798 75,396

The notes found on pages 28-30 form part of this Statement of Financial Activities and the Balance Sheet on page 27.

The Independent Examiner’s Report can be found on page 31.

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KIDS IN KATHMANDU NEPAL LTD

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2025

Balance Sheet

Balance Sheet
£ £
2025 2024
Fixed Assets
Tangible Assets 0 0
Investments 0 0
Total Fixed Assets 0 0
Current Assets
Stock and work in progress 0 0
Debtors 10 8,520 7,087
Prepayments 11 0 1,500
Cash at bank and in hand at year end 12 58,364 60,536
Interest 13 2,133 1,573
Total Current Assets 69,017 70,696
Creditors:amounts due within a year 0 0
Liabilities and charges 0 0
Net Assets 69,017 70,696
Funds of the Charitable Company
Unrestricted funds 14 62,017 63,696
Designated Reserve Fund - unrestricted 7,000 7,000
TOTAL AVAILABLE FUNDS 69,017 70,696

Audit Exemption Statement

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to smaller companies.

Directors’ responsibilities:

Stephen Smith, Director

27

KIDS IN KATHMANDU NEPAL LTD NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting Policies

1.1 Basis of preparation

These accounts have been prepared on the basis of historic cost convention in accordance with:

1.2 Changes to previous accounts

None

1.4 Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when:

Donations and Grants are only included in the SOFA when the charity has unconditional entitlement to the resources.

Gift Aid Tax reclaims are included to the value expected to be reclaimed from HMRC with regards to eligible donations received since registration with the Charity Commission on 27 May 2011. The charity has no investments.

1.5 Expenditure and liabilities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities for its beneficiaries.

Fundraising costs are those costs incurred in setting-up events to attract income.

The charity has no fixed assets.

There are no liabilities or charges due.

2. Donations and Grants

Donations and grants are from the following sources:

£
Sponsor & Other Donations 38,912
Grants from Futures for Kids 20,000
Grants from John Horseman Trust 10,000
Gift Aid Reclaim 2024 7,087
Gift Aid Reclaim 2025 via Enthuse 167
Gift Aid Reclaim 2025 (Estimated) 8,520
Total 84,686

3. Fundraising Income

Fundraising income includes income from and donations towards all events held during the accounting period. This included the text raffle proceeds, quiz night receipts, coffee morning proceeds, GAYL amounts received and Brighton Half Marathon Sponsorship Appeal, London to Brighton Cycle Ride and London Marathon Sponsorship.

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KIDS IN KATHMANDU NEPAL LTD NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4. Other Income

£10,497 was withdrawn from the Lai See Legacy amount at maturity of the 1-year bond at 17/02/25.

5. Resources Expended on Charitable Activities

Expenditure is broken down for our sponsored children and projects at nine schools

Resources Expended on Charitable Activities
Expenditure is broken down for our sponsored children and projects at nine schools
£
School Fees for sponsored children 2,982
University/Higher Education Fees for sponsored young people 7,200
Midday Meals for 150 nursery children at Shree Neel Barahi School 5,744
Midday Meals for 150 nursery children at Lubhoo School 5,744
Midday Meals for 150 children at Shree Buddha School 5,744
Midday Meals for 100 children at Nepal Adarsha School 3,830
Midday Meals for 85 children at Ishwor School 3,064
Midday Meals for 75 children at Shree Janavikash School 2,976
Midday Meals for 75 children at Shree Guhyeshwari Bal Shikshya School 2,976
Midday Meals for 50 children at Jagat Sundar Bwonekuthi School 1,916
Midday Meals for 25 children at Shree Ganesh Basic School 958
Salary 0.5 Computer/Science Teacher at Neel Barahi School 600
Karate Teacher Salary at Neel Barahi School 680
Computer Teacher salary (6 months) at Lubhoo School 1,050
Nursery/Feeding Assistant Salary Contribution at Shree Buddha School 480
Contribution to electricity bill and water at Ishwor School 160
Contribution to rent and utilities at Save Lives Foundation 6,000
Nursery/Feeding Assistant Salary Contribution at Ishwor School 480
Food and Clothing Costs for our sponsored children for the Dashain Festival
985
Living expenses assistance for pharmacy student in UK
1,750
University course fee for 12 month Masters Pharmacy student 13,500
5 replacement computers at Neel Barahi School 700
HPV vaccines (3 doses) for 6 girls at Saves Lives Foundation 882
1 Smart TV at Lubhoo School 825
Grass carpet for play area at Shree Buddha School 1,605
Rooftop Repairs ECD block at Shree Buddha School 1,765
2 Smart Boards at Shree Guyheshwari Bal Shiksa School 2,340
Teaching Materials at Shree Janavikash School 588
5,000 exercise books and 200 packets of pencils at Ishwor School 1,633
School uniform sets for 130 pupils at Ishwor School 2,885

Total 82,042

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KIDS IN KATHMANDU NEPAL LTD NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6. Fees

Fees are for website hosting and security, bank charges for transferring monies to Nepal and Bank charges in Nepal. Fees also include Public Liability Insurance and an annual Zoom subscription for online Trustee meetings.

7. Governance Costs

Governance costs include the cost of printing the Annual Report.

8. Administration Costs

These costs include postage, printing and stationery.

9. Fundraising Costs

There were no fundraising costs incurred in the year.

10. Debtors

The sum of £8,520 is the amount the charity expects to receive from HMRC from the Gift Aid reclaim for 2025.

11. Prepayments

There were no prepayments made in 2025.

12. Cash at Bank and In Hand

On 31 December 2025, there was a sum of £20,986 cash in our Co-operative bank accounts, and we have a £20 cash float. £33,000 is held on a 1-year fixed rate bond at Redwood bank account. There was also a sum of £4,358 in the Bank of Kathmandu account. The £7,000 reserve is included in these sums.

13. Interest

Interest paid on the Co-op bank savings account was £21, Redwood Bank 35-day account was £115 and on the Redwood Bank 1year fixed bond £1,997.

14. Unrestricted Funds

There are no restrictions on any of the expenditure of the donations and grants received, provided such expenditure complies with the Objects of the charity. The Reserve Fund of £7,000 is identified separately as an unrestricted Designated Fund. There was no movement in funds during the year.

15. Company Status and Corporation Tax

The company is limited by guarantee and does not have a share capital. The liability of the members, in the event of winding up, is limited to £10 each.

16. Corporation Tax

The Charitable Company submits a Corporation Tax return to HMRC, as and when requested. To date, as a registered charity, we have been exempted from any charges.

17.Going Concern

The Trustees consider that the charity has adequate resources to continue in operational existence for the foreseeable future and therefore adopt the going concern basis in preparing the financial statements.

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KIDS IN KATHMANDU NEPAL LTD INDEPENDENT EXAMINER REPORT FOR THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Independent examiner’s report to the trustees of Kids in Kathmandu Nepal Ltd

I report on the accounts of the Kids in Kathmandu Nepal Ltd (Charity no 1142150), which are set out on pages 24-30, for the period ended 31 December 2025.

Respective responsibilities of trustees and examiner

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

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s statement

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 the 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 material matters have come to my attention which gives me reasonable cause to believe that, in any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Name: Tracy Richardson

Relevant professional qualification or body: ACMA (Associate Member of Chartered Institute of Management Accountants)

Address: 85 Norman Road, Leytonstone, E11 4PY

Signature:

Date: 13[th] May, 2026

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025 APPENDIX A – CASE STUDY

School Projects at Schools Supported by Kids in Kathmandu Nepal

Each year since the charity started in 2011 the Chief Officer has made an annual visit to Kathmandu. Lai See first started to visit each September to meet with all the students once a year but also to make an annual shopping trip to buy a set of clothes for each of the students which was given out on an Open day at Dashain festival time. 2011 was also the year that KIKN started to fund a breakfast club at Neel Bahari School. At the time, this was the only school supported by the charity. Over the years, more schools have been supported by KIKN, and at each new school we have commenced funding breakfast clubs (midday meals).

Since Stephen Smith took over as Chief Officer in 2021 he has continued to make an annual visit. Nowadays it is an opportunity not only to meet with all the current students but to visit all the nine schools that we work with where there is an opportunity to meet with the principals, find out how the school is progressing and to discuss any plans that the principals may have to take their schools forward. This usually means receiving a wish list of items that the schools would like us to consider funding for the coming year. This has always been the case right back to when we only had the one school, Neel Barahi.

Above: School proposals from 2025 visit

Above: Meeting with Neel Barahi principal, Dr Januka Nepal, Phd during November 2025 visit to discuss proposals

Since being registered as a charity in England and Wales in 2011, KIKN has been fortunate to have forged links with another much larger charity, Futures For Kids (FFK) through a contact at Bromley Town Cricket Club. FFK is a larger charity which was set up by Futures Traders as an umbrella organisation supporting smaller charities like KIKN to provide better futures for kids.

From 2013 to date FFK has provided us with grants totalling £125,000 which has enabled us to complete various projects across Uma’s Saves Lives Foundation and our nine schools but also separate one off projects from our Earthquake Appeal in 2015 to Covid-19 Pandemic Food Relief in 2020/21 and the building of a couple of zinc houses for two individual families.

Similarly, our link with The John Horseman Trust has contributed significantly to funding KIKN’s midday meals provision, initially providing £5,000 per annum, with additional funds during the covid19 pandemic, and increasing funding to £10,000 per annum from 2023.

For several years, sponsors Lyn and Sarah Noyes have provided £1,000 additional funding for midday meals at Ishwor School and increased their annual contribution to £2,000 in 2023.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025

APPENDIX A – CASE STUDY

Left: Student from Cambridge University at Neel Barahi School helping to show the pupils how to use their new computers in 2013

One of the very first completed projects was way back in 2013 when an FFK grant of £7,000 enabled us to purchase 24 computers for use at Neel Barahi School. At that time the school did not have any teachers with computer skills but students from Cambridge University went out to Nepal during their summer recess. During the day they helped out in the computer room and nursery classes and after school they helped to introduce the concepts of constructive play and sports.

Below: Computer room with inverters on the left converting solar power

Right: Solar panels on the roof of the school used to help power the computers. At this time there were lots of power outages across Kathmandu.

In April 2015 after the devastating earthquake occurred in and around Kathmandu, KIKN’s projects played a large part in providing crucial assistance to Uma’s Orphanage, Jana Sudhar School which was badly damaged, and also providing funds for a family of eleven to build a new family home after their old one was destroyed by the earthquake.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025 APPENDIX A – CASE STUDY

View of one side of the rebuilt family home for 11 members of one family whose home was destroyed in the earthquake.

KIKN raised approximately £16,000 in three months from the Earthquake Appeal from which numerous projects were completed helping Uma and her family, our schools, and numbers of families made homeless at the time.

Above: Clean water facilities provided for Jana Sudhar School and repairs to Uma’s house

In the following years after the earthquake KIKN continued to add several new schools that it worked with, initially providing midday meals for the younger children and gradually helping the schools to improve their infrastructure. One of the smaller annual projects was started when Lai See made her annual visits. Each year Lai See and Uma would visit the wholesale markets to buy sets of clothing for each sponsored child, and an Open Day was held at Uma’s house to celebrate the Dashain Festival with food provided and children were invited with their parents to receive their new clothes and to enjoy the festivities. As the children have all got older KIKN now provides each sponsored person with £40 to buy their own clothes and spend on celebrating with their families.

With schools closing in Kathmandu during lockdown KIKN stepped in to provide three rounds of food relief across our seven schools in lieu of midday meal provision feeding over 2,000 children and their families amounting to over £36,000 in project funds.

Up to 2025, KIKN is proud to have funded over £200,000 in the numerous projects across the nine schools that we support and other one-off projects.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025

APPENDIX B – Photographs

Open Day

Left: Sponsored children from Lubhoo School enjoy the food prepared for the 2019 Open Day at Uma’s House

Above: Parents get to partake in the festivities too.

Above Right: Sponsored children from Neel Barahi after receiving their new sets of clothing pictured with the principal, Dr Januka Nepal, and Lai See and KIKN Trustee, Janet Davies in 2019. This was to be Lai See’s last annual visit to Kathmandu.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025 APPENDIX B – Photographs

Neel Barahi School

Above: Neel Barahi Science Lab funded by KIKN with ‘Jimmy’ the skeleton hanging from the ceiling.

Above: Nepali dance costumes provided for the dancers.

Left: In 2023 KIKN funded the provision of an external roof covering for the school’s outdoor areal to enable the young children to enjoy their midday meals in the shade and in the dry. This was at the completion of major building works to retrofit or earthquake proof some of the classroom blocks.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025 APPENDIX B – Photographs

Lubhoo School

Below: Classroom furniture sets – desks and benches (earthquake proof or so we are told!). These are built locally by craftsmen providing some further employment in the local economy.

Above: Nursery Class set up with furniture in 2022

Right: Nursery class at Lubhoo School with a new smart tv.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025

APPENDIX B – Photographs

Ishwor School

Above: New smart board in a classroom at Ishwor School funded by KIKN in 2024.

Above: Honoured to hand out the new uniforms for the children on my visit in 2025.

Above: Exercise books and pencils provided each year for the pupils at Ishwor School.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025

APPENDIX B – Photographs

Shree Buddha School

Left: Roof repairs to the ECD Block made in 2025

Right: A large grass carpet area was provided for the ECD classes to be able to enjoy playground equipment.

Below: New Filing System for Pupil Records and Bookshelves funded by KIKN in 2024.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025 APPENDIX B – Photographs

Nepal Adarsha School

Left: 12 Computers with desks provided for the school in 2020.

Below: Children at Nepal Adarsha School learning to play the traditional musical instruments provided by KIKN together with storage units in 2024.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025

APPENDIX B – Photographs

Nepal Adarsha School

Left: Cooking utensils and a small gas stove provided to aid school meal provision together with 74 bowls and spoons for the younger children.

Above: Items from the Maths Lab at Adarsha School. An inexpensive project that has made a significant difference to teaching methods.

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KIDS IN KATHMANDU NEPAL LTD TRUSTEES’ REPORT 2025 APPENDIX B – Photographs

Guhyeshwori School

Above: New Smart Board for class at Guhyeshwori School. Teachers say that they have made a big difference to teaching methods.

Janavikash School

Left: Photocopier/Colour Printer for Janavikash School. Large printers save the schools admin costs for preparation of class worksheets as well as for school admin records/results.

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KIDS IN KATHMANDU NEPAL LTD

TRUSTEES’ REPORT 2025

APPENDIX B – Photographs

Shree Ganesh Basic School

This is our ninth and newest school where our project was to start midday meals for 50 children. The school is a poor one with very basic needs.

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