2025-06-30-accounts

Ch•rtty r•glstr4tlon nwnbv 1145679 (England and W•lw) Company r•glstratlon numb•r07839372 THE CAMELLIA FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

THE CAMELLIA FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION M A KNght Dr T Y Takla SCTUM CP&nrfh Chl•f EX•cuu￿ Offleor S PAK*JarhJ IrgAign8d 3m(Q51 Ch•rtty numb•r 1145679 Company numb•r 0783W6T2 Jtc Iukl ￿Mited. Thè ScdF 18th Flo 52 Stre•t LoTrJ¢)n Unitod Kinbthn EC3M 7AF Ind•p￿d￿nI •Mmln•r S JonniNdS FCA Azots A￿lIt Swvi Globo Hwse E￿IP￿ P4tk sithn9b￿rrn Ro•J Maidstrino Kg Unrt•d ￿n￿10M ME14 3EN CAF &nk timited 25 Kings Hill Aver Wost Malling Kent Unttsd Kinkylom ME194JQ

THE CAMELLIA FOUNDATION CONTENTS Pag• Trusts•$' report Slkn*)t of fina￿￿ Acli¥lli09 stat￿ thl cash blNs N(rtO8 to tho ffin•ndd slat•m•tts 9-21

THE CAMELLIA FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORD FOR THE YEAR ENDED 30 JUNE 2025 Tho finarual statwnonts have I)¥￿ wwred in 8cwrdanc8 wth th& accountiw wli(i&s $81 wt in rK)to 1 to tho finwol statements 8rn1 ¢M1￿Y w(th Ihe charity's govgmirvJ dc¢um¢nt. tho Companies Act 2C(6 "Accounting and ReF¥)rting by Charith?s. Ststom￿l of Recommended PTa¢ce applica￿• to chib"g$ woparing thoif ￿)Unts in ￿￿￿an¢• Vith the Financial Raporing Slandard applica￿ In tho LIK aTra RèputAic of Ireland {FRS 102] 1 January 2Q19)" Obpcti¥e• and activltl•s The Charity was incorporal8d on 8 November 2011 e4xxpany rwstration numbor 07839372 8Tra registered Trmth tr Chwty Cc¥nmission in January 2012 wth tharity rtyistr8ticffi numbw 1145879. Its registered ada￿$$ is as $8t out on ts Lggl V4KIAth71Thstrabvo PAgo. Tr ChWs twx)sgs w• as I￿1￿. To prevent arKI relievo poverty, finarKi4 hardship and sicn8ss of abl&toJi•J and dIsa￿e￿ the pU￿1C tn8fi(8spaodly those in dèvelopiro countn'es and t1￿18 of Tib8tan origin, by woviding or as￿$￿"n9 wrth th• provision of edLKab'on, traiThrKd, heattfNatè. wojKts. and all the neces8ary supp¢Jt d•wd to •natA• iThJividu•ls to be s•lf-suffiofrt Iwhwo poMth} and to liv• fulfilliry li¥•s. To prrynots. for the put4ic t4nefrt, Ihe edLution of pwplo. eswally tIK)se in devèlopirvJ COLmtn"es ond t1￿$8 offib&t8n lxy'n, indu(ling the fuThJirvJ of ￿￿￿ational fac41￿88 and thoir staff. making gfants. loans and ￿rsari8$, and providiw, or a88i8ting with the provision of. oFyMttinths and b￿OrIts irt1￿￿1 to . To promots. f¢Y the pL1￿1C benefi( educati£￿ of pwle. gspdalty those of fib8tsn origin. in th• C￿1 ¥nd way of lrfe of fibethn pople, ar￿ to Wowve and Eyomots all aspttts thèrèof. . To Promote religious hwmony. for tm b8n8lL by onrA)uras¥ng w assbtng V+ith tha rwr4omgnt ol th8 devd0vn￿l ot kntr4¥1•dg&. rnU￿ undwslJrKI'ng atwj r•sp•ct fc¢ the beliefs aThl practL% of drfèrent religious farfhs. To promote the consavation, wottttion arJ Improvement crf thg phystrAI and natural envir(￿￿8￿[ espeaally in develqNrvJ counlri¥s, for If wt4ic ben&fi( induding by providing, ¢v assi$tiTrJ th& Sion of, e¢kn¢atlon any otr&r The athl8vement of ujr otiJeGtves wimarity d•w(l¥nt on ￿ ability of those wa sUPP(wt to IM￿arnant th8lr '. Ihis 1$ not ways strwg1fft￿fj￿, pwtioJlarfy fft doveloFing regic￿8. OLY Prim￿ goal is to dèvdop relationships sthich a￿$t thrwgh Dirèct0rn￿rustetss, and identsfy and build r•l8tionships wilh 8stishod orgarisa￿0n8 vknich allocate furKling in th8 areos to thi¢h ￿r obj.gcts rdate. re we b8liov8 ttwt ¢yganisab"cffis Share cTh or more of wr puryjoses, and aro gffiuotrt in trwr use of r¢S￿reas, will cOn￿dèr provKtirKJ them wth fundiThJ. ArolfrAr key oty'ective 1$ the direct fijnding of projacts tiich fall wlhin ￿Jr objects. anticipate, as ¥ orant-m8kir¥J bjdy, recoiviThJ r8qu8sts to pn)vid¥ fun(￿ng part of a trfoad r8qu8st donat￿$. Thirdly, ¥b •nvi5age fiJrKliro individuals dir•cUy VI￿r0 ts"r activities fall vthin OLK cjKts. Devdotyng and maintaining strorvJ links individuals w￿& are a¢tivilie$ relatiry to OLf pwpos•s Is Ilk•ly to mubjlll tser￿ Js our wow•s888. Th8 [lrxth￿ru$18￿$ confim that they havo complied duty in $K"on 4 of t￿ Chantie$ Aci 2011 to have due regard to thè ouidanea cOnt￿n•￿ in fv Chfjty commimi￿,3 gener81 guidar￿ on th• public tr4nofft ￿t￿n r8w8ving F¢xt￿lab.on's ms and obj'ectives and in the planning of frJlurg activities.

THE CAMELLIA FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Achl•v•m•nts and wlorn)an¢• have continued to build on ow r￿atiOnShipS V+ith ex18b'￿ and donee orgaNsation8. Th• Charfty jLty its IW on th• quality ol relalonships dwdop•d ¥￿th tts b•rnfidaries. who ttrthselvos $0 p)&ts"vely Influence troif ccfflmunfo"es. are pleased to ￿te that our activities fell Trmthin our bthjeling. and th¥t we I￿¥￿18 xI(Illon￿ 8uppon no￿83￿ry. DC￿tionS made in thè p•riod totall•J £422,492 I2￿24." £524,458) of vknich £3,144 12024." £20,C￿} werè r¢strSctod. ApW0￿M41¢1Y $3% of this amount waB (￿mM￿0d to E•Ju￿tion purpo$83, the maim ol vthich was hJTrJir¥J for a sm911 t￿ardIng sthed for thildrnn of &ari¢ulbJral worters in Bangladesh with other donees b￿r￿j Cdé Art [￿jg¢t in Essex for PaOFAa wth 8 K9amino disal%lity #nd support need5 and also support for th• deTr4elcprnent arKI expansion of a prc¢3rammo in Can&Ja that teaches kgy sooal and emth.cnal skJ"Ils lo young th￿dren. ArourKI 17% was committed to organisions tr￿t alm to wesefve fitetan culknre, indudlno supwt ft)r UK chanty ￿1th has be•n wothng to dcKumenL record, archivo, ￿ maka acc8ssibla th• living {￿ltr￿￿1 legw of fibot and also support for 8 ￿dd￿￿'st Maditatth and Trairing Centre 8itLAtsd in SrArth L￿dOn. Appr0￿M￿Y 12.5% was committ•d lo health ofganisations Induding gI￿ts to assist an organl$"on kyeventing (thsabilty in rural Bangladash and a UK chwty that kyovides ron 8 nLThbgr of enwronmental ￿￿o¢ts in Mal&i. OLf d¢>no￿ wer• primwly l<>catod In B•rlad••h. Carbtsg•, G•mwny, UK •Yl USI,. t￿1r ￿n•￿(lario# wer• in th99• 0t￿r¢O￿tn.￿8 indua'ng India, Kenya, Mal&wi. MY￿mar and Tib&t. ing the period Lndor review. th8 Ctrwty rdiod on a Prfjnd￿ donc( for ts InMme. It has in th• F4St shJL4d lik8 to Ihank prinapal dorv)r, parbcLlarfy wr Charlty Trustees, b'me talents rem&n cnLial to th& Charity's o)nts"nuing vth. Th• ffin•rt481 rnsulL8 01 thè Ch￿ty ar• s6t Lyjt on p•p$ 8 to 8. Inc£me lor tr• year WnL￿nted to £908,15212024.. L8TI.387). Ind￿jed in unreslricted incy)me is restibjtson fvnds of £287,431 ￿￿1Ved trom S 8ud(land, Icthier CEO. funth ￿e1ved rdated to Ihe repayment ol 811 gross nts paKI to him vknilst a(rvJ as CEO of th8 Charfty vthrArt c￿miss0n ¢cnwl Ise• note$ S & 7). Tho Trusleos have mado a ¢j￿"S11)n not to omploy a CEO ft)r the forese8at4e fLrture. As ol the dale ol app¥ovi fKcounts, tho Commlsslon had ncé yet do8ed the Official VknmlrvJ. ExFendrture the yaar totalled £535,826 12024.. £814,361). indudino ¢thanta￿e grants apyoved of £422.49212024." £524.4581. The maMI r00y￿1$ of thts grant payments are set in Tr)ts 7. Thè n8t i1￿Me the year amounted to £370,328 {2024'. £83.0281 and total funds at 30 Jurn 2025 trefcYe amourrtod to £511,83312024". £141,50n ofwhth £431.833 8e unrestn'cted and £80,(KQ are restrthd. The finaTri81 r￿leY IS deAdt4J by the Trustws in r•wlar m••lng5 so that fvnds can ￿ distribLrted in a¢cThd•nce Vilh th8 artid89 of 8S%)L?akn. It ig tr wlity ch4rity thot unro4trict•d ￿ndS whieh hav• not b••n d•signgt•d for g #p•¢iT￿ ug• #hould b• mnta'n&J at a level eqUIv￿&￿t to at least six months, exprnlitLYe. The Trustees c￿$11¢15 that reseryes at Ihis level will ensure that, in the event ol a significant drop in fuTrJir¥J, they will be atle tt> conb.nue the charrty's Jrrtynl a¢tivrtJ"e$ wthiltr considerats.on is given to ￿yS in ad(Jiti¢Jno1 funds may bo raisod. The dosing balanc• was £431,833, whi¢ was at a level suffick?ndy atove that required under the Folicy Given that. fr)r th& fornse¢at40 ftrture, tho Chrty Vlill Mt inC￿r ￿p10yrnan1 rela¢ed costs, balanc• reqillrwj to rgmain witrln will b& 1th￿r this sum.

THE CAMELLIA FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Futur• acllvttl made in the p￿tt to 31 Detsmber 2025 totalled £230,r28 (2024.. £289,784). W• arlidp8¢e mjknng mcY• with ￿gan￿liC￿ls in Ihe fields wlich are ￿¥•r0d by our ci¥octs a￿, where poSsi￿a. will Win lo dovèlop initiab'ves vthich ￿ can thgr dellver by our8dves, tr enc£A4raoe Olhers to d81ivor. There 1$ 4 grnat deal ol FQtenbal fof makn.ng small a lorKJ way, aThJ wo h¢)Fe to jiin wth effioenl. pll run ryM8aOoni to make a l)wth81 iripxt in our local gkal community. Rlsk Manag•m•rt Tho Tntsstw have a$s￿od IM m84or dsks to vhwth Ihe thwity is OXFwd, satisfied tr￿1 8y8t8ms arg in F4Ke to m5b.gats ewJ$ure to the major risks. The DireCtOr￿rY$tee$ have row￿e￿ the Ma￿ risks to whith lh8 Ctrwrity is eyposod and syslwns have been established lo mitigate th¢)¥e risks. All gr¥￿ have to bo Mtifithl to all Trustee5. aThJ those above £5,CpJO approvad by the Donations Cunmrttee. St￿￿r•I gO¥•man￿ •nd manag￿1￿¢ The Charity 18 a compwy limikny by guw¥rtO•. fpv8m8d by of assooakn aThJ lowlated by tjoth ¢c¥wiy arKI chanty I￿81￿￿on. The TnJ88s sgTh•J yew antt up to the d•t8 ol svJn•hn of th8 frfwnLaal stakngnls vrtre". M A Kniglt EYT Y T&ta S C Twner CPSmith In thè event of the dissolubon d Thg C￿1111• F￿r￿n any rt r￿￿ni￿a ol ts c￿nty sh811 bo led c transf•rrnd in any oftho I￿￿￿7r¥￿ wdys.. . th'roth fcy the charitablg OLI.￿￿., or by transfor to any Charity or Charibes for wrpo$os smilar lo the ot1￿￿., or to any Chty or Chanties for use for ￿rtI￿lar puryx)s88 that fdl wthin th& objxt& UrKr thg of assolyation. applicati.cms for stabJW m¢mbernhip of thè Chity 0 rJJnsJored ty lh8 8o¥d ol Trusts&$. ethr the trugtsos or tho membws apF)ini trusts•s Ivkno must also b• statuknry memtJor8 of the Charity). At 30 Jutw 2025 tsro werg 4 statutory memberyJ o&h ofwl¥Jm had a personal li8bilty not 8XC88dhw £10 in I of charitable c¢mpany beiNJ %￿Und up while th8y membars Of Within a yaar tWo0ftgr. O)nations (xrfnmittee aThl an a<xourts rovl8 committoe, meèt as and Vlwn apwopriats to fuffil trio Trustg•s ar• briefed to meth"VdS 8rwJ thever elsa is n￿o$S¥y. ￿ore pr￿ti￿1. Trustees are ablè to m8et wrth beneficaary (￿anIsat￿￿9, and thoy are wularfy infcffiied as to the nature of ts ten8ficiarfes generdly., trw'ning on ImFQrtant board issu¢s 1$ also considered pen'o(lically. Any trusts8 vnuld meot wth all cl TntsteeslDirothrs prior to bèing invit•J onto th8 board an¢Y wwld be comwer￿l¥￿y irKbJlad by them thr￿gh discussion ol the vision of th8 Chanty, as as rts Oiae5 arJ wocedures.

THE CAMELLIA FOUNDATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Charfty CommlMlon'• Offi¢1￿ W•rnlr¥J Despite dotsiled repre5ent8b'¢)ns m&ae by tho Truts8 ovw tr prtteding months, on 17 February 2025 the Charity r8cAv•J an Offiaal Warning from Thè Ch￿ty commissic￿ for Eng18nd & ￿1•5 llhe Commissionl 08r sects(￿ 75A of Chanie$ Ad 2011. Tho Ccfflmissicn o)ns¢Jorfjd thot there hod tjaan a numbor of &FhxLGrKnitVJs. Fyifflarily 41 • of a Trust•e kwt¥J efflPloy￿j a• CEO without pricx Commission COn5￿t th8 Charity is lo thè Commisson for ils guidance. As a Conseq￿1￿￿. th¥ CEO rrimtyJrned the Charty in fvll and rotLwnad all gro$s amounts psid to him whilst ac'ng as CEO of the C￿ty wthoLrt Ccxnmiswon cons￿1 lxmounb.ng to £287,4311 In adthtsM, tha Commission's suggastions hav8 r8sult8d in th Clwity improvlng th8 r8CQTding of its d•¢as￿￿makir4 woc8ssa$. On 30 JLme 2025. S BLKkl8nd's ICEOI ￿ntr9ct of employment was terminated by mutual agreem8nt. Ckn 1 July 2025. tt was agregd that S BL￿kIaTrI VThild continuo to aMi$t tho Chanty wth its a purgly volunt bass. Th• Trustgos madg o to omploy tho for8e0a￿e ftrtWO. Thbs rewt ljeen wep8red having td(en a(fvane oflhe small CL￿n￿leS ex￿npl.f￿ in the knpanies Ad Golng Concem The Trustees t￿8 a reasonable expectation that the d￿rity has athqu&te resources to continue in cver8tiL￿ &￿$t¢￿ for fu9s0o8￿8 fijturg. Thus thgy c(MJnuo to adopt 8 going ¢on¢om bosis In rygpgrlThJ tho annL financial $t*om&rts. Furlh8r do1￿￿B rogarding t￿ aw.on ¢￿1￿M basis C￿ bè ft￿ftd In nots 1.2 to tM Marthil Tho Trustee< lew1 was appmv•d 8oard of TILOte￿. M A Knigm Trustèè IL 1.2

THE CAMELLIA FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CAMELLIA FOUNDATION I rw ID the T￿$t￿ ￿ my examinab.on of the finarrial stat8m•nts of Thg Can￿119 Fowthl1￿ (the charity) for Iho year endèd 30 Jun8 2025 which are set out pa98s 6 to 19. RMponslblllll•s and b•sls ol r•port A$ the Trustsos ol the charity land also its dirndors ftr Ihe purFQSeS of ￿rnpanY lawl, you are resp￿blo lor the p¥eparabon of the financ4al s&emerts in accord￿¢$ wth thg requirements of th& Companies Act 2tiA. HavirvJ satisfiad myself Ihat th8 financial statements of dbanty are not requI￿d to be ￿dited ur¥Jw Part 16 of th8 2Cth Act aThJ ar• digitrle for in¢JgpeTraent examination, I rewt in resped of My examinati￿ of the charitys Thr￿¢181 statemnts camed ¢xrt under Sects'￿ 145 of the Chantsos Act 2011 (the 2011 Act). In carrying my examination I have fc41fyhYd all thg ￿P￿1¢4b1& Diracti￿￿ given by th¢ Ctsrity Commission uTrJor s￿"c￿ 14515)(bl tho 2011 Act In¢p•nd•nt •x•mln•f• •t•tOm￿t &rth th• charity's gross income •xc••d•d £250,C(Q. thè indwdont 8xamin8r must ￿ a of a b¢#Jy listsd in soction 145 01 tr• Chw"bes Act 2011. 1 ￿nfirn that l am qu￿￿￿1 Io LI￿rt&￿e the examinatKm becau96 l m6mtJer cl ICAEW. wthith is one li¥ted l)odies. I have compl•tod my •YAmir￿t￿ln. I rxxffirm that rn mattws h•v• come to my attention in conn8ction ￿1h the •xn1na￿n giving m8 ￿US8 to tdievg that in any material respecL' aco)Lmtin9 foc4Yds V+W• rnt ke0 In res￿ ol thè chBnty as by s8con ￿ ol th• COMFOn￿ Act th8 firbanual statem8rts do rnt accor¢1 vlth those records,. or the finanaal statements ¢Jo not C()nFty aCt￿nti￿j wLMf8M￿1$ of Sacti￿ of tha Companles Act 20C6 other than any r8qwrBment that Ihe finanaal stat8ments give a true lair vith¥, wli¢h 1$ not a matt¢r considorod as part of an indoF4ndorrt examinth"cfi', or the finawal statoments have not been wgp¥ed in act(¥d￿ tha metlY)ts and Wbnciples of tho tenrrt of Recommended Pra¢c8 for rnrrting WMI reporb'ro by chariti8s applic40 to ¢harits Fryaring thair financ481 statements in a￿￿dance th& Finanual Rep)rb"ng Standard applicat40 in thè UK d Rewblic of Ir¢land IFRS 1021 I hw• no ha¥• cm• ¢YOts rk) 0th8r matys Sn corr￿On %wth tr Oxwnlnali￿ to which attenlion Itthwkl be drawn in tr4$ rep(i in CKdor lo enatle a woper L￿dersta￿li1Va { ffinarKiaF knents to b8 reach8d. S ￿nIng FCA Attts Audlt S•r41rn• Gk)b• Houso Ed1p￿ Pa Sitti'ngt¥Jum8 Ro&1 Mad$tor* Kent PAE14 3EN Urlted ￿￿Jd0M D4ted.. 28 January.. 2026

THE CAMELLIA FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025 fund• 2025 funds funds 2024 lund8 2024 2025 fro C￿ationS and legaci85 Investmonts 836.(lJ) 778.l￿ 11Y),IJXI 878,CKKI 2.721 1.387 1,387 287.431 2,721 287,431 Tot•1 Incom• ,152 e.152 777.387 100.C 87T.387 ndlturn on: Charrtable ￿tiVItieS 515,826 S35,828 794.&31 20.L 814,&31 N•t M9￿m•nI In fvnd• 370.326 370,328 116.974) a0.¢￿ 63,028 Fund ai 1 JLty 2024 61.￿7 141.9)7 78,481 78.481 Fund b•l4new •t 30 Jun• 2025 431,833 80,OCQ 511,833 61,￿7 141,507 Thè stateM￿t of financi4 activities gains aTrJ losses rgcognisod In the yaar. All inc(Mna gxpeTrJtL¥• dwhfe from ointinuing x*"viti Th• statemfjnl ol finonoal activths also cTh)Wi•8 with r•quirnmants fc¢ an intsJM and exwnd1￿r8 Lxthrthfj Cc¥npan￿Art 2￿.

THE CAMELLIA FOUNDATION BALANCE SHEEr ASAT 30 JUNE 2025 1024 Flxed aMet• Tar¥Ji￿8 assets 12 257 2.815 13 2,414 239,853 C•Bh at b#nk in haTr $32,924 242,287 Crndltor•: mounts fllllng du• Twlthln on• y￿r 14 121,8281 1103,375) 511,578 138,892 511,833 141,9)7 In￿rn• furKI• R8slrid•J Unrostridod ftirls 16 431,833 81.507 511.833 141,507 Th• ￿panY is to th• •x•mOion from ttro aujit rgquirernent vJntwnBd in sedion 471 of the COmp￿1•SA¢t 2Cth. for Ihe year ended 30 June 2025. TM thre¢lorJ ackrYhvledg• thir rnwnsibilitras for comth'rtrJ wilh tr• r•ffjirwwts ol tho Companl•s Act 2L ilh to Kcouniirvd records and the pf•paration of fir￿)&•1 stat•M￿ty. Mve r#)t company to obi&n an of tts finoThio1 StalerT￿S ftjr th8 yur in qu￿ in •cud)c4 s•ction 476. Th088 finArti41 $tAtem0th8 have in xcudarKe Wfjth provislons appliutrJ• to cfffiparnes SUbi￿t to thè smal Compani￿ rnglmè. Th• Ilnanclal Stst*M￿tS were woved by thè Trusta•s on ... . . ...... .. . M A Krmght S C Tumar Company R•glstratl¢n No. m39372

THE CAMELLIA FOUNDATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2025 2025 C•h fiows from opw4tlng •ctlvlt• Cash oerrated frc¥n ocerabons 21 2KI.350 120.788 In¥estlng aCtlvltl•• Intw8st ￿1¥•d 2,721 Not ca•h g•n•r4tsd from Inv￿lIng aCt￿ltI•l 2,721 1,387 Not ¢Mh u••d In fln•ndnu a¢tl¥ltl• Not In¢mw In eA•h and ¢a•h •qulval•rts 293.071 122,175 Cash cash al *i'nning ofye¥ 239,853 117,678 C4•h 4nd •qufval•nts at of yur 532,924 239,8S3

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accountlng pollcl Chaflty lrforniatlt)n The Camd1￿ F¢wThJation 1$ ¥ prlvole Company limitsd by guarantse irwTpJrat￿l in England W419$. rggistored offico is Jtc Iukl kn"miba, Th Scalpd, 18th Fh)(x. 52 SM London. EC3M 7AF. Unrted 1.1 A¢¢ountlng conv•ntlon Tho fina￿41 st8twnents been pr•par8d in acccffdanc• tho Chanty's 9oveming OxJJmert tho p￿VaS Act 2CCO and 'Ac£ouning and Rep)rtb'ng by Charities.. Statement cl Re￿M￿ded Pfxtse ap￿1¢able to chants pr8paring their ￿OUnts in accorda￿ wth the FinarKia Rewrting Standard aP￿1¢8b1& in th• UK Republic of Ireland IFRS 1021 l•ff•¢b"ve 1 January 2019)". T￿ chan'ty is a pu￿ 8•nofft Enlity 8$ ￿fjfi￿d by FRS 102. The fina￿al $lAem)ts ara bxapar&J In stsrfing. ¥thkh Is ts fuThXlwf C￿r￿¢Y ol thè eknan'ty. Morthy antsjntj in th•8e financial statemonts arg r¢)untlod to Ihg mfir￿t £. Thg finaro stst•m•nl8 hav• ts8￿ y•p•ed urth th• h￿￿)rICal a)st arnnJon. Th prfropAI aco)untiNJ polk409 8Ot belthv. At fj'm8 of aForovirvJ the finanrAal statsm8nts, the Twstees have a reasonable exp￿tth that the chanty $ dOqi￿ta to C￿￿￿18 in op8rational ￿l$t&￿ta tha foraw•trAè ftrtUTO. Thus th• Trust• c¢)rrfinL to a>pt the concom ba￿$ d acc￿nting in prnpanrvJ finanr￿￿ statements. 1.3 Charhabl• fun Unfe$tr"cted fuThJ8 arn availatAe for at thè ths(x8tion of th• Tn￿1088 in furth8ranc ot Itw'r ¢haritstAe objectives. Re31ri(ed furK18 are subJ'8ci to SFJfic oJn(thtions by donc￿ as ts) how ttrw may ￿ Us￿. Tho purposes and of thè restricttha fuTra$ aro set out in th8 notes trj tho flnowal statom￿ts. 1.4 Incom• lrtome 1$ rtc4Ns•d wti the rtharity is1og811y ￿￿tIo(l to it aft•r any p•rfrmrK• c￿d￿'On$ have m•t. th• an￿nts can be m•a8urnd r•llWJly, and Ot is Fxob8bl& that inc¥xne wll t rthved. Cash donati￿¥ arg wised on rKthFI. Olmr donatio￿ We rwnis•J orrn the thanty has notifdd (rf thè d￿ation, unless perfomarKe ccfftdrfi'ons requiro doferral of Iho amount. Income tax feo)verable in rnlalitsn to d￿all0￿5 rec￿ved under &'ftAid is r8cogr¥sad at th¥ ts'mg oltr donati￿.

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 JUNE 2025 A¢wuntlng poll¢l Icontlnwd) 1.5 ExpMdltur• Costs rl8tod to lh• It is cateysl th• foMcrtAng h•&glros.' . Exper¥Jitufe on charitsble acOvits"e8 . Otsr byp8rKlitur8 In TfUSte•s' 41 ewdrtur• tr the yw wa8 ifKurrod on tharilable activittes. lff•xMrnbl• VAT is ch•rgod al an ex￿58 ag8irYot the aclivlty tr which eyrant 0x￿dit￿re 1$ recoJnis•J vkngn awardwd to the TorA￿allt. Tho is indud•d on an acuug1¥ bg in th& yw Mi wlich A or 0)ns￿Ve obkgalm to pay thg grant ￿$0$. Support costs wa an intggral part of charity's expenditure on tharitsble aclivits'es and indude gswtial offict C3)Sts. oov8mance a)sts admiThstrative costs. These are ir￿￿red th.r￿lY in support ol the •Xkxndrtur• on th• oLy'•th of the Charity. 1.8 Tlwibhb fix•d asmts T•r¢JitA8 fixed a5S8ts aro initially measur•d at cost and Sub$•q￿n0Y m•asur•d at cosL rnt of d•w•tsb￿1 any Im￿tr[￿ Ip55fj5. All a￿ts wth a eguul 10, orover £5￿ are CaF41allJed. DeFxeuabon is recognise¢J ann￿llY 50 as to VTFte off the ￿51 or vdujlion of awls l•ss tr•ir r•sthal valL their Usaf￿ lives on the following b8SaS: ChTKe Equprrfint Conwuier Equirrtnent 15% ￿ o)st 33.33% C￿ cost The gain or loss arising on th8 disposal of an 0$sot 1$ dotennin•d as the diffgrgnce th• $ d Ihe ￿rying value ofthe assa[ and is r•cognisod in tho slatomont of flnand31 ￿ty"¥ItIeS. 1.7 Impainn•nt ¢1 fix•d ass At ¥a¢h (Qpofbng on¢J data. the charity ¢affyiro 4mtyJnts of rts taiKiiblo aBs&ts to d8teThnTh vkn•thw thor¥ is any indi¢ation tr￿1 those assets have suffered an Impalm￿nt loss. If any 5uth indThtion sts. tho recrnrabla amount of ts asset is estimatgj in ordw to determine the extent of Ihe Impalmi￿1 h)ss Irf any). 1.8 C••h and e••h •wlvalw Cash and cash equivalents indLJ8 cash in haThJ, ¢JoFo$rts hdd at coll wth banks, other sPK)rt-tem IKiiid Inv¥$trnents wrfh original ma￿ritieS of tr46 M￿th8 or arKI bank ovordTrlts. Bank ovwdrafts arg ithin bJrru4ing5 in rjjrrant liabiliti8s. 1.9 FIMn¢l•l In¥trun•nl• The charity ha5 elected to appty the pro¥ison$ of So¢ts"￿ 11 '8ac FinarKJal Instrpjnonts, ar￿ SKtion 12 'Otrr Finanryal Instrunonts IssLb85' of FRS 102 b) all clits inslrLm)er) Financial instnJm•nt$ ar• r•cognis•d in lh• thariWs b•l•K• #W wl)•n th• ¢h4rity b•como8 P4rty to ts cortrattud provisions of the instrumant Finwal 88sets trrty liaknlibes are offset, ¥￿ttt th& n&t rnnts pre$￿t¥d in th• financial statements, whan re is a Iggally enthoat4e right to ￿ off the refA*ni$ed arnrmjnts and there is an intention to selue on n•t ex to rn8li80 the as88t arml 8elll8 the lia￿lIty Simultar￿￿. 10-

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 ACCO￿tIng poll¢l• (Contln4Ad) Bmk IlnMd•la•••ty B8￿C financaal assets, which indud8 debtw arKI eAsh and bank balar￿a5. are inrtially measured al transaclion rric¢ indudir& tranSKts￿ costs aTrJ are subseqL￿tt¥ carried at amorb.sed cost U￿ng •ffediv• interest melh)d urdess thè arrangement constibjtes o finan￿r￿j transacticm, tho tran￿tion is moaswad at Ihe present valuè of the ftrtura rgcaspts d1￿C￿n￿l al a mathel rats of intsrest. Financial wets claSsrf￿ as r•c•ivable Within cffle yoor • not 4mortis•d. Bul¢ Iln•n¢l•l Il•bHld 8as¢ financial liatilitles, including cr&Xitixs 8rKI bank loans arg initially reC￿ni￿ 8t transac1￿ Lmless arrnngemerrt c£nstitutes a finanang transaction, wh¢r• thB debt in3truThnt is measured at the prgsenl value of ts ft￿re payments discounlod at a Ma￿et rate of int•rnsL Finanual li4tiliti.85 dassfflod as pay8￿• 1tr4n one year are not amc#t"sed. Trade creditors are ot4igations to pay goods u services have boen wured in the ordinary ¢ourne ol ¢)porati¢)ns SUPF4iers. Amounts pay8tAe are classified a$ currfjnl li0￿'11beS rf paym￿1 is duè ￿1n year or th$. If not, try are wesented as n￿-c￿lTent liabiliti.es. Trade cr&ailcfS are rwnised In￿allY at trans&3iw aTrJ sutwonly measured at ￿0Th5•d CO￿ usiw the thtivo intorgst m&ttrod. 1.10 Employ•• b•n•flts The cost of any unusod ￿lIdaY ￿MemOnI Is reo)wJ in the period in vtMch th• OmrA0￿￿'S s•Nc•s w• r•cved. Taminthon b8n•ffts roa¥nis￿l imrrndidy as an oxportse wron charity 18 domonstr•bly ccrfnmittod 1.11 R•tlr•m•nt hn•llt• PayTh)ts to dofined contritrfjlkn r0tlrerr￿rt b￿rt #ch8mes wa chwwl as ￿ eyp8ns8 aj they fall employ¢e8 hav¢ servico to th8 charity. 8hort.tern am￿0Y80 b8￿fits to tho gmploy we 8nkn1￿1 aro rgojgnised at ts undi8(¥)untod amount •yFect8d lo be paKI in excha￿ for that seThic•. Th• d￿rtty oporatgs a d8firnd Contritrjt￿ pkn for the benefft af one of it¥ ￿n￿oYe•S. 1.12 Fornlgn exch•ng• Tr8n$•X1￿s in curr•rKi8s ots Ihan P￿fid8 4r• f•%￿d￿d at th8 r•s of pr•vwlirK4 at th• dates of the tranBacliL¥bS. At each r8porb.ng dale, mornt&y assets ard114bllitles that are derKxninated in fO￿.￿n curr￿￿leS are retranslated ot th• rats$ provailirKJ ￿ the rep￿"no end date. Gains and losses arising tr•nslallon ar• i￿u￿￿ In n•t IrMnelI•yp￿d1tiJr&l for th• wod. Crftic•l accl￿ntIty •#tbmat•• •nd Judg•m•nt• A<￿￿rrtiTh3 8stimate$ and Jud￿ents are continualty evaluat•d ar￿ are based on historical experience ¢￿er factors, indLxlirJ eyw¢lab"ons of future events that are bdi8V8d to bo rea￿able Ur￿¢r tr NojUdpr￿lts ¢x key as8uThytions mad8 in lh• pf•paral•)n Oltr￿

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Don•tlon• •nd 10g•cle fundB fund• fvnd 2025 2024 636,OQ) 778,CUI 1CQ,CQO 878.lxxi In￿m• from InvMtm•nls fundi 202S fun 2024 2.721 1.387 Unrv•tr?ct•d funds 2025 Olhr irt4m• 287.431 Th8 Ch•ity a Trusts8 as CEO wrfhoul wior Ch•iity Comni$fAon d•wt• tho Chanty's pr•8entalioM, the thmi$ston i88Ld an Offica81 Vlkniing in Fe￿ 2025. The CEO re1ml￿r5ed the Charity in full1s08 not8 101. Rèsbbjbon mi￿185 V￿re paid to Iha Charity on 4 Juna 2025. mrmies have l)een rocy)gnis•(l a$ In￿me li unrnstriC￿ fiJnd8. 12-

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THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Gr•nts pl￿b Dlr•ct costs DlrBct 2025 Grnrts to inslilubms135 ￿anIs).. Alw SJtan Kwfare Trust Ams Trt￿t Ftyjrthtion for Dev•loFing Cunpassion and Wsdom ProsFeCt Bum 8da Chiklren's e￿Irn The C￿ent Foundatrt Tho IMPACT FouThJair The JamyarwJ Cantra Fon¢Jation Le Copgin InjLry Supp)rt ThgAsx¢iabon for trAdv￿C￿￿nI cl ENT SLW wd HoAd and Nedt Res88rch Th8 Certre for T1￿JY Jrvj Commthty Fr(￿Ulne Pwtnarship The GocJ Haart (Frome Fostiv4) Insts'iuty of Soo"al and Emotional Ethxaion TwvJsl8 St G8ory's 150,833 10,C(O 20,C(Q 25.COJ 185,1 10,( 25,LXKI 12.XK) 16.IM)) 3S,CO) 12,C(rf) 10.¢))J 10,000 12,5 12, 10,C(KI 10,LXK) 9,￿1 9.961 113.175 10,C 11.418 11.418 1C6.327 422,492 $24.458 Indudgd in other grarts we fve Insbtubonal grants totslling £85.Cfe 12024.. £88,536). The Charrty t ilhheld the disdosure on tha basis Ihat ¢Jisclosure providè W0￿d6 for serious prejudice. All granls Duriw th8 yew a to1￿ of £422,49212024.' £535,798) qants were apE￿O¥ed by the Board aThJ £5CQ,492 {2024' £4e6.4581 wa5 paiij to ts be￿firi￿rieS. At 30 JL￿O 2025 there no unpald ¢>Jnmitmonts12024'. £78.(K¥)I. Th08• were Irnaudod in grnnts pay•t48 InLe 141. N•t mo¥•m•rt In fund• 2025 Ngl in fvnds is stated after cfwolrWlcr&Jitsrwi Dgw8aaion tarvJ1￿ fixed ats￿ts 2,358 Trust••s OIJM tlwii ¢liul tJibi4vs¥d in Ncts 10, ntJn8 or th¥ Tru¥￿ lor Itt￿ni rocoivea r•mUn•rntiC￿ or b8n•ffts frryD the ¢h8nty OJrirKJ the year. D￿r9 the year to 30 June 2025 orn Trustee wfK) served was roimtryJsod travel gxpgnses and subscriptio totalling £74512024.. £3,213). Thas8 exponses ￿ra incurred in dirKt fvrthern¢)co ofthe Chanty's objoctives. 15.

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 10 Employ• The average nhjnthty nL#nber of emF4oy88s durtrq yw ¥w.' 2025 Numb 2024 Nwnb•r Employm•nt ¢o•ts 2025 30,319 17,447 3,1J33 1,147 S(A sscurty ¢05ts Otrr p￿t5￿rt rA>sts 8•n•fit in kind 22,917 51,916 259.875 S B￿kI￿r￿ {CEOI wa8 th• kny •mplOY￿ ol th• eharlty. In th•rg• of r•¢tiw and cthrdling, runniry and opgratirvJ ts thity on • d4y to day basis. This Is in accrd•nce th8 cliantyi 90vemirKJ 0X￿m Indu¢Jed in the aL￿Ve 18 £37,621 12024." £187.Ce4, 2023.. £82,728) in staff costs thai havo been reimtAxs&l to the charity in the current year {Note 51. 2025 Numb•r Numb•r £70.IX)1- ￿,0?0 £130,CQ1- £140.CO) 11 T•xatlon The tharity is •xempt from tsx on In￿Me aThl ￿'n8 falllng within 505 of th• Taxes Act 1888 or ￿1￿ 252 oltho Taxation of Charpe GainsAct 1992 to thè extsnt that tt*se are aFplitrJ to Its charitatile 16.

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 12 Taffjlbl• fixed At 1 J￿Y 2024 14,177 919 15.096 At 30 Jum 21Y25 14,17T 919 15,006 tknprncl•tlon Ind Imp•lmi•nt At 1 July 2024 taalk¥n in thè y 11,¥20 91 12,481 At ￿ Jur 2025 13.972 14,839 C•rrylw amowrt AI 30 Jun8 2025 257 At ) June 2024 2.257 2.815 Tho tardble a$8et$ arè all held &)d uwd in th• fixlhwart8 on lh8 Churivs ot¥'•ctivo8. 13 L)•btorn 2025 2024 Amourt• fallln9 th• Tlthln on• >wr. 1.174 1.240 2,414 14 Crndltorn: amount• falllnq du• vAthln on• y•ar 2025 Cther taxation sfygal s•curfty Grants pay8￿0 u•Jitors Accruals dgfgffed incoTh 1s.fArf) 8,752 78.C 10.413 6210 6,828 21,828 103,375 15 R•dr•m•nl b•rnflt ¥ch•m D•fin•d eontril>ution #th•m The charity oparatss a dofiMd contributson [￿s￿n sthome for all gualifyirrd gmFAoyg0s. The assets cf the sclwng are hold separatdy ttv)se of the dwrty in ￿ indowdentty •amirw'stered ftmd. dwryJ• kn wofft or in r8spxl ofd•fin•d ccrtibjticm sthemes £3,03312024. £22,91n. 17-

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 16 RMtrl¢t•d funds The festri¢tod fiJThJ$ of the chority o)mpitse Ihe urweTraed balancw cl th)nations ar#J kyants held ¢)n trust Su￿.¢Ct tr) spgofic ¢￿￿li￿on$ by (ky with disth'libgs. R•llglou• In•thutlon• at Bad•mtam T•a Gvd•n fijrrfl w•$ cr••l•d fry th• {J(y￿ swafi•d PJIF￿ of grnnting th18 amLXtht lo v¥lous rdi&4ou8 in$btuth 17 Unr•8lrfthd funds Lmrnstri(A•l funds of tha ch￿ty ¢cMrws• l￿8x￿d8d balances of th)natsons and grarrts %thich are rK>t 5Lbtsjoct to by IhJnor5 and grarrtor¥ as to how tw may bg used. Tlkgse irKSLvJ• d￿￿ed fvrKls vthich have been Bet aside out of uNestrid•d fvnds by the tru$toos for spaafi¢ wrpo8e& At 1 July 2024 Incomlng RD•ourc•s At 30 Jw r•wur¢•s •xpond•d fvnds 61.507 6.152 1535,8281 431.833 At 1 July 2023 Incomlng Resources At 30 ￿n0 rwourcm •xpnd ¥1 ftjryjs 78.481 777.387 (794.X111 61,507 18-

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 18 Analyl• ol net beln funds Unmtrlct•d IIA•trlct•d fund• fund• 2025 202S Total 202S At 30 June 202S: T￿￿tle assots Cwrent aMeWIIlAb￿I￿6sl 257 431,578 257 511,576 431.833 511,833 Unrn•trlct•d funds Totsl nd$ 2024 At 30 Jun• 2024: Twqit48 assets Current assotsJ{lth'liti•s) 2,815 2.815 138,892 e1,507 141,507 19 Contln(fftit u•8t rJring the year endèd 30 Juno 2023 the Board nobfi8d by an individu81 that thay intond to tr￿81￿ as yet Lrnpecified assets into the ownw5hip of tha Charity 018 fvture date. Given ts uncortan nature ol tr$ transfw this Is beiTrJ troatsd as a ccffllinprt a88•t ty tho Chity. 19.

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

J Pal•t•d pjrty tran0actl￿ Transactlons Twlth rnlatod p•rtS•8 r￿nn0 tho y8fjr the chanty ￿tered Inio ts folthlng tr￿d¢tiOnS wif+ relat•J P￿￿.. . £W.(N)J12024.' £7Te.(xM)l of donati¢Jns ￿re fr(xn The Camollia Found.￿ (Bemiudal . In ts wor ygar. W.(YX) of granls to Inststutsons at 8ad8mtam Tea Garden were ¥k¥oved in kncIp￿ rarn￿n in a rnsffictod at 31 Jun& 2025. Tf#8 in81itthn is by Gotyjiirkn Gr Limited. a company whith S Buc￿and ICEOI is dwimian. Th• tyJ,C(il gr•)t 18 ty￿tstar￿irVj at tm yo¥ erKI. - TTakJa ltrustwl is Iso a lrnstse of YfEC. Durlw tho y•¥, a grnnt 01£1,(IXJ to YfEC. Tfe Tho Cndlia FoLw¥J41i¢)n (BIMI￿) i¥ a trusl esta￿1$￿ In 8•mLvJa. 11 ho8 on• tru8iM ltho C8rMllia F¥fvate Tfust ComF4ny ￿"m￿ed. a private trust company i￿p￿a￿a tn BgrmL•Y•l. Tr Comellia FoLmdal {Be￿￿￿jaI is the iTrJirect Ma1￿7ty of Camellia Flc. S Turrw Ilrust••l was a dir•ctty of ts Camellia Privat8 Trust Company Limitsd until 30 Novembw 2023. H• is so a direclor {and Chairnan} of Camdlia FIG Indu¢Jod in othor debtors in pn.or yw wa$ £1,174 frc S TLmer in rnsp•ct of ovwpoH sry. Thi• OCC￿r0d to ￿ admiThstr#tiN oV•r5￿[ has Sir￿ bwi r•wd in full. S ICEO untyl his r8siwab'¢)n on the 30 Jurn 20251 Is a th'rKtor of Camdlia Privat• Tnjst CoMp￿Y Limitéd ar￿ c￿￿118 Hc. thJrirKJ the year, S BL￿and ￿M￿r$ed the Charty whh rn8bttrtion monie8 totalling £287,431. Rof•r to Nots 5 dotwls. Thorn no amounts to th8 Chty JI 30 Jurn 2025.

THE CAMELLIA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 21 fA•h g•n•rat•d from op•rntlon• 2025 2024 370,328 Adiustrn•nts for lTh•strMnt irwre recognised in slatem•nt offinarKial xtsviU•s LFwabon ar￿ impaimwrt of tarYdibl6 fixed assats 12,721) 11.387) 2,433 Mov•m•nts in w)tfvng wiw.. Deuo4se in deiors {D￿￿)rir￿m81• in UèLItorn {81.54n 52,317 Cash g•n•rat•d from Ol￿ratIOnS 120,788 21