REGISTERED COMPANY NUMBER: 083936641England and Wal¢•l REGISTERED CHARrrY NUMBER: 1151443 TRUSTEES REPORT AND FIIIANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2025 FOR DROP OF COIIPASSION COMPANY LmllTED BY GUARANTEE) 109 Coleman Road LeK*stsrshire LE5 4LE
CONTE• OF THE FWANCIAL STATEMEiirs Refe1Ce and Admlnlslralhe Dots115 2 to 9 10 Statqmentof FInalI1 Adivil 11 12 13 Notsts to the Statsmontof Cash Flows 14 Nolp45 to the Fin•n¢i Stst•m•nts 15 to 21
DROP OF¢(XIP&SSION F(XiIHE YEAR ENDED 28TH FEBRUARY 2$ Mr l H Chhatb8r Mr S Chopd Mr O M Ismail Mr S M 7Mbat Mr H Y Lamtot Mr l Y Pat81 Mr M Y Patel REGISTERED OFFICE 9 Exlon Ro1 LE5 4AF REGISTERED COMPANY NUMBER 08393864 (Ery1 and Wales) REGISTERED CHARITY MUPJJBER 1151443 IMDEPENDENT EXAMINER Waergate5 Ltd 109 Coleman Road LE5 4LE
Thè trustees who dso of the charity for ts purp(ws of the Compons Ad 2(X)6, present Ir fep)rt wilh the finanrial statements of the chaiity the year endj 28th Fery 2025. The In99S have Jted tho pmwsions of AccnI)9 and Rep(xiwig by Charitses: Statement of Recommended Pradice IKabkn to oaiitie5 prepwing thew aOUnts in xcordanGe with the FinwKJ81 Reportkng Standard aptcaile the UK Repubk of Irg18iKI IFRS 102) leffeclfve 1 janu 2019). OBJECTIVES ANO ACTIVMES Obie¢O¥o8 aim8 To relieve finwKyal ShIp, dlstress sull7n9 among poor pwle. ¥tnS of natural and man-mle disasters and olher people need, by means of. bul not exduslty. maknThJ grants w k)ar for O1ng ( PByfg ts items. equpmenL services a1 fa(#lilies. knduding the esiabllshment of systems. water wels, and water lIa1 systems fif the benefft ofthe said per)ns. To womote sustalnable de¥ek)went fry the benefft of Ihe publ by the pre8er4pkn, conseryalkn and the ote¢kn of the enNironment and th8 use ol resources. aThJ the prnDn of sustainable means of iThJ Onom and regeneralk)n. such Ihat Sustainab d8vehwment means dav7t wh meets need5 ofthe plet without compromising the abity offuiwe geTRratiLTh to meet thew own need8. To advance forthe benefft ofthe poty, the UNJ1¥de9ed and the rne$ of. bui not exdusNeky. the provisn or the assistance in the provision of educal)nal a¢ap•ii and facalities. Such a8 s(ools, libraries tsxwiing Cent, and the w0)n ofv(Kaiional traiiiw and adumlgfjrnww wogramww. To rall sKknss and to w&s8r¥e hea#h among the tr and people in need by rnean5 of. lyjt r exdu5Nety. the or 83SkStance in tr of s8raVKOS. fxlllies. equpmgnL c11C5. or grAs medical rfKqgnosi$ * trenant. w(Nis1 of h1th UCon. To for benefft by means fA by IhD tr85 from tthe to time. Slgnlficant actlvl [rfng Ills fin01 ygor. we havo caThi8d (Mrt the follNwig worft: LEICESTER AND UMThED KINGDOM PROJECTS Drop of CLJnpassK)n continued lo support kKal inibalTrM that wrynole incbjsion. Ibeing and OPFrfMttmty vulrnraile 0)8 in Lekester and the WKl8r UIQ We (x)niinued our supp(xt )r Little Trea$utgs, whth olters tailored Islarnic wJu¢abon thikken wilh speu educational need5 (SEN>. The dasses are de$led to bè itKgusive and supportive, ensuNKJ th every thild czn l&arn about Iher kith kn a safe and nurturiThJ envKonmenL Spinney Hill Addiction Re¢ov•ry Support Vle maintained our parlnership wlh SpR)My HIM. which pr(Y4wJès vitsl addhlion recovery supFth for 1¥1dUats strugglin9 wilh substance 8trx. The programTne offErs counsel1iThJ. suppxt groups aThJ gUKjan to help Individuals atxl their famili8s thrrAMJh the r•cov8ry process.
OBJECTIVES AMO AcnillTIES GREAT CEKtRAL COAVAUNITY AS%)CIATION (GCCA) We sUFVj GCCA. the Tu$h Centre for Refvgee5 in Leicester. Ilyough a mosque support and refugeg aknation proryamme. Workmw in pthetslMp with rnosques. induding the Turkish Mosque. we helFed to provide 8thal)nal Programmes for refvgees, Indudlng langU8ge dasses, ¥fxalThal tr8inkvJ arnj cura1 gration SUNrt. These inibalNgs enablo rofijgees to rebuikl their Ir¥es becomg members of th ¢¢mmunrty. Hlghflths Advgnts4Tr Playground {HAPA) We provided support and th)naknr6 to HAPA in Leicesler. HAPA offers a safe aKI sliMaling arnfjrcrfwn8 for children to ay. le8m and grty4. A tKlè wge of a¢bwb"es, from sports to •ts, helps thilthon to dg Sla1 skils. confere and a strong sense ofcommunty. Healkng Lth Heart•. IntemalK)nal Heallh Camps We also SUP[ed Healing Liide Hearts. a UK.based Ch that delivers speaalist paediatric care orseas. Evwy yeor. m¢ye than a mdb)n thiklran worfOid8 ara bom with congenilal heart disease. yet onty small proporlbjn recer¥e Ihe knf&&iving treatment they need. Durng the year, we SkK)nsorwJ Iwo medmxl teams to tra¥d to Fli and Zambia to Ca out lifVry heart opalOnS chihtren who woukl othee tvè Inted or no a$ to troalmenL PIALAWI PROJECTS Our Mabawi p(Wolio foratsos on kmg.term susts1 soluuons auoss w. hgalttKaro. wJwalh?n. su5tainaile I4n9 and emergency reltef. transforming %Jme of the Fwrest comrnunilie5 in Ihe w(¥bJ. Dwing the year wg expanded and strengthened our wojeds. wrth a pthwl8r on impro¥v¥J aCS to dean waier. strw¥Jthenlng (x)mmunty.bgwt hgalthcara and sUwrI1ng Vulnerable trarnilies thrwh fwj and houslNJ support. Watrr During the year we pmented fivo new wrvJatirffl schemes. enliThJ COMM11¢$ to rJops more reliatrty and inprove food seojrity. We also driknj new boreho. tffovKliThJ safe drinkiry water to commmrfm that pre¥sly reled on unsafe or distant sour. In additson. we on restoring existwig infrastruthre ltrU9h an oxl8nsi¥e borehole repar FarnMe, ropairing 1(K) bcffeholes a¢xos$ the Mangc¢hi and Makaryira distr8. These c(Althety improved 5$ k) dean water ts Ihiusarmls of people, the rbk of Wate disea arKI sa¥ing lime. part¥larty for women and d)ddrw) would otheThvise w81k lo Our health in Malawi nIinUed to centre amund (MUnIty-baSed that w1de acces8b alkndai and high-qualty tsre. wh 8 StrorvJ emFlwsis on malen1 and chibj health. Somba Heamh and Matemity Cn. to suw19 mothers through(Mrt pregnancy and (ildlyrth. . Ap'MalY 3, patients e treated each month - Over 5CKI delp[1 per y are safely $upwNl8d at the din¢
F¢JRIHE YEAR EI•)ED 28TH FEBRUARY 2025 OBJECTIVES AND ACTIVMES Makanjlrn Hèalth and kl•l•rnity Clinic: Located in a nwal area with limited seThry. Makanjra Health Matemty cnic offers essenllal heatlh(e kn communili85 that w(yJd olheThvise have no access to mgJKal care. The treats a wbje raf¥Je of c¢MdW)4 inc4udlng HIV. malaria aThJ werbm diseases. ensuring that mcdhers aThJ d)then receive the care need to th. . Apwoximatety 5,OW patients we treated each ThK)nlh . Ovar 5LX) deIr[laS par yw tsk? P¢8 at the Together. these dinKs SignifnIty redu( rwevenlk illm and matema a1 vtsnt rvIalty in Iher fwndatws need kn a betterfUlu. This year, we.. - Supplied sch1 furniture aThJ leaming resour to Mknndi and Masuku. inthding desks. offKe fUmire. bt8(bo8rds. tsbles. (gbinets. texttrMxAL$. Ststn8ry. Wrt8ins. gardenin9 tods and Sp19 8quiKKnont. . ConstnKed Ihree s(ool IAwks and a kiklEn 0( ao¥oss Mundi. Masuku axl Kwwb, tyoalu)g sr, moro funclional l&amrw ¥¥Onments and enabling sC)01S to accoMr01ate rn(e pupils. - con1inu1 to supwyt 8(ool feedirwJ at MlturKJi Primary. 1p•)9 chiklren to tslr stuthes •¥1 Improvw attendarKe. . PrOVe SeTh uni¥eiW sponsorships, 8nabling laknted knnL>alty disadv• students to access I49h edwatKm and develop the sklls needed to ContUte to ther communities and the wKler e(xn4xny. These initiatives collti strerWi8n thg educ91¥ syst 01 mulliple leIs. fmm primary to tertiary. Sy¥tslMbl• Ll¥lng Our 8UStaw)al)le Ipiing initkglives are designed to help families move fmm depend8nGy icwan15 by buihjing househohj assets and 1NelihC Opni11es. This year. we: - DI51r1)e 72 goats through Pass-( s¢hemes, 3blIng wlner&le famihes to buikl up small hprds over lime aThJ share the benefft wilh others in their communities. . Provwjed 46 bicydes. Iffvrin9 mobllity for scl¥)olng and attess to essenllal 8wvKxs. partywlaty ral weas where tran¥rt oplion5 are linited. - cortstrU nine homes for ¥rable f8mSes. safe. digrKfi8d sheler for IIng in inadequate hwsing condilion5. such as poor harvests or iisww food prKx. Al(NvJsido our knnt8rn1 development pnjgrdmrnes. we o)nlff)ued to reswid to Urn1 needs through sew)nal and emwgency food SUPkKKL DuriNJ the year wa." - Oistributed 124 lftaar packs during R8madan. eb11rj families io eat wrfh dignity. . Prowded ovw 4.000 bags of 20kg maize meal tho hunJ¢ er l$Is. heing Iwxsehokh lo wlh $0 fc#)d shortages. . Distr1t meat from over 2fA) goats thmughoth ts year. ensuring y18b10 had xce5S to nutribous wotein key o¢wons. Th950 kntemrikns helped to stabili5e focwj $8curity for the most vuknerable hous•hDkls and comp*matted our Imger-tem) work in water. Ir¥elihJoJs and educalM)n.
Community lknknpm•nt Huh {Su#tifftblt VINgos} A key St of our work in Malawi inbths develowng integrated (xJmmurMty devekynent hub5 that bring our obiocliws lo9oth8r in one aCe. Thosa hubs are being 8stst4ish8d in areas that were once bmn or s8v¢r er-mour¢ed aryj are grarknlly being tranSf0m into wbranl MMunity SP with clèan watsr. hom88. and heamh fa¢iMios. To dale wg haw dgveiwod six such hubs. benefftng th0SaI¥3$ rf pwile. in 8 in9 Somba, Mikundi, Masuku. Kwipuii. Katema and Chigwaga. ThrrAJgh this model we m not tyly to meet immediate needs, bul aL80 lo build the wifraStruth aThJ opwxtmits that all( c¥)mmunities to tr¥ive in the long temi. ROHINGYA RFUGEE CAMPS AND BANGLADESH Our s1wct to Rthingya rugS and vulnerable communit$ in BangLeSh conlinued tOughoUt the y&w. f(Sing on food seLurity. shelter to safe water. Both the retugee •np5 arn1 dlsaster.alfpcted areas of Bang18desh remain extremeky fragile, wth faMIK facirvJ ongor¥J displ povety and Iwniégj livelihood opportyniw. F•)od and Enw¢n¢y Support (Rohlngya Compsl During the year we hed to wovJe regular ¢>)oked meals and hot food in th• Rth9Ya camps. ensuring Ihat fami&&s had a$ to basic. nl1110us meals desfft thr In totsl. we suppcxted the provision of 62.1 rked aThJ hot meals in the Rohingya camps. These distributbm hew thousands of refugees. I111ng chldren. elderty •MI singladed hou8eh¢J8. to meet they daity fty)d needs. Homgs (Rohingya Campsl 48ny SheOrS in thè cp$ are weak and vutnerk to heavy oln and DwK¥J the year we Surted the reconstruction and rgpair of 100 homes within the Rohiryya (amps. helptrvj famllies to Ilve safer. more se9 sheliers and reStj a degree of dvJi¥ty and stabilty. Dlsaster Ro¥pon and Communlty Support I&91•deS) BangLqdesh is highty pnjne to nalural disasters, induding Ilood5. Lyckne$ and landsmes, ¢8n disp . 471 food packs fLV vulnerable frdmi&es in BangLesh - 2.071 emwgen¢y focxl pa fi)r famie¥ affected by knding - 1.000 witer cb)thing pth, helping famiks to stay warm and W0¢19 dwlng ts cdder months . Twgoted fAsh aSststae ts vukwabl& lamles. enabling them to meet Lxgant n8eds as fi)(yJ, medfj¢ln8 arml shetter We al80 SUFVOrted communilies by wovithng: - 30.000 wok8d meals - 9.670 hol lftaar mea15 - 571 fc)J pacs in Bangladesh These interventions. asje eted cash assistan. ensured that (y)ukl e* wilh (lignity and Ilwt IIYJso fac1 acute hwdship had ac£ess to essèn11 fi)od supplies and fAher ba needs.
OWEcVEs AND ACTivmES Water and Sanitalion (Bangladh> Atxess to safe water is uthcal in disa5ter.prone where existing infrasknth is often damagad destroyed. During the yearwo: . Dgliveral six wts tankw8. swjptying dean water to CnMunnIes in need - Repa fNe wels. r8Storin9 sustsmiablo ktsl watw s(wt¢es . Instaled or ryid 86 water hand pumps. imFoving daY4(aY (eSS to safe 7atew for huThlreds offamilos These waier interverikns reduce the fBk of watertx)me diseases and ensure that (x)mmunili8s ha a more realle Supp of dBan water, ptharty in the aftennth Of[gen85. Yemen remains in a protracted humanitarian crisis. with many fanNlies slwggling to meet th8ir bosic needs. tJring the year Jr suppryt fored on simplE. lygh-impKa a8Sk8tae. - I.0 fd pth for vulnerable housgholds - 1.000 hot meals ftythose tsuny a¢ute food sh5 . £25.OtKI in cash assistan. enabling faMilS to cover essentials as fi>>J. medKine arKI shelter wh dlty PAKISTAN PROJECTS In Pakistan we funded 200 catar¥l oporatJns (around £50 par sunjery). hetping knw.inccrfne pa8 at iisk of bkndness to r08trKe thètr sight 8nd kndepondeThx thr(ApJh Iru8ted kx medkl parlners. The TrUsS have gr¥en due ¢Slerall to the Chaiity Commls3ion'8 published gUKI on the P1 Bweft Requwn9nL vOnIee We have a small number of ¥otuntews 1¥) assist on an basis mainty thiriThJ Ihe month of Ramadhan pledge days and fundraisirwJ ac11vits.
FQR YEAR ENDED 28TH FEBRUAIN 2025 STRATEGIC REPORT Achlevements and p•rfornMn¢e VNrrED KINGDOII During the year our UK f¢ttffjed on tawed. parlneTrhipbased pr• thai promcrto indusm. welkning a1 opportunty. Through Lie Treasu we Support thldren with sfftal edl)nal needs to access thIe Iskqmic education in a safe, nurbjriw en¥wonmenL Our rtnerSh wilh Skwrrny Hll ¥Xrgngthened k)c81 addiction recovery SUFfNyL tthlle work with GCCA. Highfiekjs Adventwe Playground and Healing Lilue Hearts enabSed us to reach refugees. vUlrab thldren and Chdren 0¥81S in nead of lilwavig hrt suryery. ColbB(¥ety. these iniliatives thmonstrate our c4)mmitment to addressing need kxally and globaly through Imsled o)mmunlty parth5. In the kwr term. we aim to buikl on Ilwso and to mantan a fiexibjp, neods48d UK Frfogrnmme that &4apt 88 bcal priorrlies change. MALA In MaLgwi we eontinued to take a holistic. arebased aFvoaL thal rnbines waier. hgkn. 8ducatlL. 5UStainable hlihcrf)d5 and wnergenry f(y)d support. New in¥Jakn schemes and tjorelth. together with an Xlensi Fwramme of tseh(Ae repairs, have strengthened water seawity for many 1mMunles. Our ommurity health 1c5 at Somba and ManJra provide xces8ible. hwJWality care wilh a stmThJ emphasis on matemal and child heallh. Invesknrt li hool #thastructure. fumilure. f88ding and Un[sIty SS(ShipS imwoviThJ edwat)nal opwJrtsJnty frDm p)TThary through to higher edwalion. whik livest(, brycles. w homes and food supp(xl have help&J ¥ulneratle fdmilie8 buld resilence and pe with the cuThent hunger c¥i5i5. We a150 tinUed to foll out our a)mmunity d0vePml hub m(xlel. gradu81ty transforming und8r-resourcJ vlages inio mre ROHINGYA REFUGEE CAMPS AND BANGLADESH Our w(Mk wih Rthingya refiryegs 3nd vulnerable c(Knmuniis in Bangladesh ccffitYwJed to plilse food seojrity. shettw and safe water. In the Rohingya camps we supporled l8rg&Sca kod meal distritwJtJns and reC(structIon and paIr of shellers. impmNryng daity nutritwjn and safoty for r8fw famS. In disasler4tectsd parts of Bangladesh we ¢omLMrd frxjd packs. winter chjthing and cooked wlh cash assists• $0 Ihat faMilS couhj meet Ihew most urgthtt neèds. Investment in wr tankers. wells 8nd haThl punps has frJther reduced the risk of watubCe di5easo. The experwcs Ihis year under11d the imFmX¢8 offl6xit4e sup1x that can reSpd both io acute emerge18$ and to ongowwj. prolrnded crises. Our lowe apwJ¥h is to remain reswisive these contexls while seekrwJ qkyyhmilies for m¢rt duratAe. resIenCe-rdthng sokrtJns in partherslyp with k)¢al organisalions. YEMEN Given the WKI o)mplexity of the uisis in Yemen. our str• remains to wo¥1¢ tsrgthd. high.wnpact assistsnce through reable Iwl parbiers. During the year we delr¥wed a combined pa(age of food suppNt and cash as5th, helpw fallieS to ts)¥er essenlials suth as fthxl, m&Ylc•)e sheller. Vlhilè Th)tJest in sc compared to naIal need, thks SUFWrt was carefLJIty tsrgeted at pwtKulaity ¥erable sehOts and rernair an wnpctsnt eXFeSS)n d our Lx¥nmibnenl to th)se affe(aed by the conflKI. In Ihe knger t8rn1, we wil rtinue lo ieviAT wr role in Yemen to ensiKo that our resources remain refuIty tW where they have tr gr8at8si huml8rn vn PAKISTAN Our wk in Pst8n this year Cont on sight kWe¥ing avoidable bundness through a catarnct surgery Ffogramme. Enabling patnts to gain Iher vi5iM has had a transf"Ve aTect on 11 lepgTrJence. abl to wcffk Whe kN)ssitle aThJ qu811ty of life. as wdl a5 reducirwj the burden of on their families. This ttyed health int8v4èntion an$ with our broader 0tr4gCtr¥e of imwov1 access to essential he•Mh(re for those who ¢(wld not othep•rise affryd IL Ov8r the ty)mir¥J yew5. w8 intond to mainlw a frused pNtbkJ of hIglMpaCt medi(¥l uiter¥ent*)ns of tris kind. subject to Available fijndiw strong k)¢o1
DRI)P OF COMPASSIOM STRATEGIC REPORT Flnanclal rnvl•w Financil posltlon $eral. the thwity 15 in a heallhy p(n as demonstrated ty our acCoW for the period in coryxn. Thi$ is malnty to effec4e cosl conlml. whx ensures ¢Jur ojsts are ketrt to an le. During the yw the charity raed £888,rJ)2 {2024: £981.2061 in threct donalions from the general putlic to cary out the wogrammes m•ttL(9d 8bo¥e. DuribVJ ye8r £897,855 (21Y24: £1,050.914) fmm Ihe restrM#ed fimds were expensed for specific projects. The chity continues to work dc with a nwnber of p•lner organisalion$ in aKI lo the needy d. A Small amwnt f8ed with no restridion8 in addth to the income tax trIeble from Gift Aid, o)nknue to [de the thwity wilh sufhiert fuThts to cany out is dwilab iWNes as well as administraticffi of the charity. Reserves pollcy Wg airn to the fuTvts within a year of recelvlng them. Reser we held fi)r kng temi for respjing to emergenoes and disasters. The thg chwity holds is to ensure that il has sufftienl reserves to co¥erthe i>) ofmanagKig aThJ administering the (arity fur Ihe folknving year. At the end of ead) fin•Yial year the Tft1 crikn opprai¥e this level and trathr any excess to where it is most needed in temis of am1. The o)nsider bt prudent that the reserves sh(xJld be tsulftient for the chantrfs us8. Th• Twst8ts hava apwoved Ihal all unrestrthd reserves will te ullsed in helpirwJ the thwity its obi8cbbw. Golng conc•rn CuThenlly no conc$ about the dlariy c(tinuIng as a golTr3 incipal IiBk• and wKertainti The prinwal fina1 and UnCaInti28 that Ihe (wity (n kn Is redurJw)n in donations frun key don(¥s as this is the signifK8nt porfion of the tharty's fvnding. The charity has raised aww9n5 of Is athit$ seThJs oul ad4wtising material d Ihe WOFk it does li ordw to attract mcffe donations. Thi4 has been 5cessfiJI a8 Futurn plans Th& charity is looking at the oplwyts kn which it¢8n donthns trom varkws IndfrwJuals STRUCTURE GOVERNAMCE AND IIANAGEPJJEMT Governing doeum•nt The charity 15 conlrolled by ils thrne[ a deed of In1. * c(mslIles a c¥mpany. fThht0d by guatsntge. as defined by the Compariw Act 2(. The OrlS3110n 18 a Charrtle (wpany Ivnited by guarg, on 7 Felary 2013. The conyny was estsL4isW uThJer a MemoraThJum of A$s(latt Ihe obiecl8 of the tharikable mpY Private knmited Company by guarantee.
TRUSTEES. REPORT STRUCTUR& GOVERNANCE AMD MANAGEPJENT All Intstses are invow in any selgdw)n pr(ws that lakes pkce and a v(kn am(ffiW the trustees is (x)nthJXed to app)int any K)sthns wilhin the i)rganisation. Cganlsatlonal 8truetur• The trA)ard of Twstees ofthe dmrrty are re8p(Thible for the tharrvs strategc thredicffl. The brd of Ttee5 meet a tY basls to ths(¥Jss the &li¥ities ofthe t8rity. The bo8rd oflrnstoès arè $UA)0rt8d thr(wgh the #KI of volunteers vtho mwgo the daly wnning ofth• charity. direLcs. on 26th NOnber2025 and svJned on the boards thaW by". Mr M Y Patel- Trustse
I report lo the charly tntstees Dn rny examinal¥Jn of the acccMJts af the Comparty for ts year { 281h FebNary 2025. Re¥ponsiblli11os b•sls of roport As the chanWs trustees of the Cornp (a1 0 ils directors br th& pwposes rf (wipany l) you are responsble for the weyalfion d the ac(thnts li wilh the require ofthe Comp8nies 2( Acr). Hawoj satisfied mlf that the a¢cthnts of the Cixnpary are not reryired to be audttad urKl8r Part 16 of th8 2[ Act and we eligible for IndepeIent examnation. I ret in respect of my examinabon of your chaiivs ccwts as carrieil (Krt under Se(#ion 145 of the Chitips Ad 2011 2011 Art). h Iy19 out my examvMt I have frJl(y#ed the tJeclKJns given by the Charity C(xnmission under Seclw)n 145(5) {b) of tr 2011 Since yow thaiitys gross ino)me exeded £250.LKKI your exan1 must be a member of a lthd body. I can confimi that l am walfvd to underfake Ihe eXaMallon be¢ause l am a mwber of tho Assodakn ofchartered Cerfified Acix)unlants. wli( 15 one of the li5tsJ bodies. I have tmpieted my examallOn. I confinn mallers have (xme to my attentk)n In (Xinnec1k wlth Ihe auntIng records Yre not kept in rnspt ofthe Company as required by Soclion 386 ofthe 2006 . the (%)UnIS do nol a(r with those records" or the a(xyyJts <k) c)mpty with the a(uyJnling rèqwemenls of s8(ak 396 of th9 2006 Act othgr Ih any requirement that the acC(ts give a true arKI far whKti is not a matter considered a6 Pwt of an indepeythnt examinatk)n" or Recommended PraclK% for a)Unt1Th3 arvj reporlirwa by ch8rtbÈs (appIabl• to chariliès Fx8pariNJ thelr a(x))unts in aX(nCe wilh the Firnncid RepDrting Standard appkawe in th8 UK and Repubko of Irel (FRS 102)). I have Th) corKems and have come acmss no other matters li rMnec4ion wih the examinatJn to whiL attenlim Bhoukl L drnwn this [¥1 in (dar to enab a proper undetstanthng of the a(%nts to be reachod. Nazr Malda Watergates Ltd 109 Col8ftHn Road Lter LE5 4LE -1C
Tol*l lund• Tolal fund INCOIIE AND ENDOVAIENTS FROM 1¢1115 906.107 1.(W.199 EXPENDttURE OM Charitsl)l• •clivili IMCOMElIEXPENLlRE) 161,393) 19J53) 171.24 (13.611 RECONCILIATION OF FUNDS Total fund5 Iwiwght fonvard 621.681 TOTAL FUMDS CARRIED FORWARD 177.450 371992 550A42 621.688 The nok8 on pg9¥ O brm part0fthe¥9firwK siatsments -11-
STATEMEIIT OF FMNCIAL posmom 28TH FEBRUARY 2025 Totsl fvThl funds CURRENT ASSErs 10 14497 166 453 992 Cash at bank 181.9SO 3n.••2 554M2 624,188 CREDITORS knounts falling due within year 11 14,5001 (4500) (2rf)) NET CURRE1 ASSETS TOTAL ASSEfs LESS CURRENT UA81L1Es 372,992 SSON42 621.688 NET ASSErs 177 621.688 FUMOS unthIed funds Restr¥Aed funds 12 1TI.450 238.843 372.992 TOTAL FiINDS The ch¥itable I>)TrY is entitted to eMlIon fr awjm undor SerAirffi 477 ofthe conv Art forthe Ye endwj 28th FebnAry 2025. Th8 memtrs ha%E nL reqred the comp8ny to obtsin an au¢fft of its finartial 8tatemenls frjr ihe year ended 28th Febnmry 25 kn a[dance wth Seclion 476 of thè CompBni8s Ad 2(X)6. The knjstees ack1yge their responsibilities for (al ensuiing that the (thaab wnpany keeps nIIng reld8 ltst compty wilh Se¢aions 386 and 387 of Companies Act 2Crf)6 and finarKl slatoments wh grrfe a and fair ¥i8w of the state of affairn of tt chwltJle c¢mp8ny as at the end of each year and of its suWu5 or dofvit for oath finClaI year in accordance wilh requirements of SeclKtin$ 394 and 395 and whi( otherwise eompty wih the uirernents of the Ctynpanias Act relating to financial slatements. 80 f* as awwble to the (b) The fThncial statements were approvèj by the Board ofTnth and athorisgd for issue on 26th November 2025 and were svjned its behalf by: Mr M Y Patel- Trustse -12-
STATE11 OF FLOWS FOR THE YEAR ENDED 28TH FEBRUARY 2025 11.635 Net (used in>lwovKIBd by qJeTrlirwJ Change in ca¥h and c4h •quivalw 149,743) 11,635 Cash and cash •qulwalents atth? beginning of the Trporling period 577.553 Cash caBh equivalents atthe end of th• r•porllng rIOd 589.188 The no¥ Cffi pw O fomi partotthwffinwdal ststsrts
NOTES TOTHE STA1EIIEI OF CASH FLOWS FOR IHE YEAR ENDED 21Th FEBRUARY 2025 RECONCLIATION OF NEf EXPENDITURE TO NET CASH FLOW FROII OPERATING ACTMTIES Iletexpendltsr• for th• r•portkng p•rfod {•% wrthe St•1¢ of FknaKlal Activities) 171346) 113.810) 19.503 25.245 Inuease In ¢xethtors N•t #h (umd InVprovId by opgrdtlons ANALYSIS OF CHANGES IN NET FUNDS At1124 C*¥k Ilow At28225 N•t Gash Cash a bk and in ha 49.74J 589.188 49.743 pag• O ffi)rni wtofthese ffinan(ial statsnwnts -14-
ACCOU14TIIIG POUCIES BASIS OF PREPARING THE FINANCIAL STATEMEIITS The financaal statements ofthe tharitable c4Jmpany. which is a pubk benefrt entity Wmler FRS 102. have bean prepared in xoydarKe with CheS SORP {FRS 102) 'Puwnling Rewbr¥J by Charthes". statem of Recommend&J PractKe apFINble to thar115 preparing their aci¥yJnts in a¢y>)rda)ce with the FInancl ReportiNJ &andard •ppluble li the UK and Republ of Ireland (FRS 102) (8ffedbVè 1 January 20191,, FinaNial Slandard 1(r2 The FirArKial Rewtw¥J Slandard atplubte in the UK and Republ of IrdarKf and the Ccrfnpanies Act 2(. The fManc1 statements have been prePd under the historical cost comnlion. The Charity meets the definibon ofa wbkentity under FRS 1(Y2. Assets and liabilibgs are initsalty recognised at hisknical cost or transaclion vabje unless otheiSe sted in the relevant ac(yJuntwig 1Y note(s). The funtlional (rre of the chwity Is tnsJer to be pounds slertkng beCa%e that is ts aYren of th8 prvn¥y econom 8n¥ironment in the Charity operates. The frw(yal 3t8tements are als pSled in wJuNJs stwmng. The anwts n the fm8ncid Staten we presenied to the nreSt £1. The weparation ofts ffinanci ststements In ctxnplkqr¢ wilh FRS 11r2 requires the use ol certain uiliLal ac(unting estimates. It also rewires management to exer(y5e judgemwrf in applying the charty's )unting poki¢s. There are no signrkant areas requrw¥J mateiial judgements, estTh or aswmplions. JI In(x)m8 is rocognisad Statement of Finnraal Activibes once the tharity w)liUwent to thg fds. it bs wobable that the incomè wil b8 recerrfed aThl Ihe amwntcan be measured r1ly. Oorwtion¥ and logaclos: This comwises all incoming re51)urces from donatw6 colwed diracty by ¥olunteers and In¢Me from fiJr#Jraising events during tho y. Grfi Aid tax reCObI8 under the Gift AKI Stheme is reco9rMsed Ythe there is entiuemenl. rtath of 1p1 aNI th8 amount be Meas wilh suffiuent reliablity. NMre a dalm for repayment of inc(rfne tax has teen or wil be made. such is inclwjed in ts detrtors. arncol rfstill not e1ve by the year ond. The value of wo¥led by vdunteern 13 diff# to put a monew ¥ on has not teen inchwjed in aryxjrthnce wilh the Chaiiim SORP (FRS102). EXPENDITURE thè thanty to that expendUr9, il is probab that a trats[ of onom benefits wiu be r8quired in settlement 8ThJ tho amount ofthe obligabon can b& maasured relHbty. Ex1 ac¢x)unted for on an aruuaL8 basis and has been dassified der kndings that aggreg all o)51 related to fv ¢ateg)ry. Iplhwe u)sts cannot be diredy atttiHJted to parDlaT headwwjs they have beon athxated to &tiviW on a basis (x>nsisterrt with the use of re¥Jurtss. -1
AccouiillNG POUCIES. ntIld EXPEMDrruRE Charitabl• •¢li¥Nlgs: Costs assoriated wilh the Pnwbsm CO ergenry 1121. devthwent KI brvJer term TehabilitatJn programmes as elaborated on In the Twst88s' R&rMYL Thgs8 iude direL charitablg expditre. grants payab and SUPFNt costs relating to those &bviifies. thnts payablg to other organisations for rel proiedB are in tho SOFA wh8n at4N04d by the trustees and ed with t othw 98nalKl. Support costs: Supwt costs those fiJrKtK)ns that assist tho worft cl the tharfly nLrt directy undert4Ee caiitat4e &iiviW. SupM costs fry a sirvJle aclivty ¥e alkcated to the actmty where the rekts threttty to that acknty. Fk)wever, Support thal [sent the supporl IffictKS of m8nag8ment, finJKg. human resOus. IT aTrJ supp(¥t departments attrljulabkn to managemert of the CIMriVs assets. are alMx8tsd in wv)rtion lo Ihe type of charilable durw the pIDd. Those (>sts are assoaated wth con511Onal and stabjtw requirements and inckmle any (y)sts associated wth the Strategte management of the tharty's activibes. GO¥efflan support Lwts are all(aled on the basi5 of 5UPPOrt Yiwts prthridad on deaty interpreted grnanc mattws. Gnts offer&J subioca io Ix)ThJitK)ns whkh have not been met at the year erKI date are Th)ted as a ei#nmilm8nt but not aoJued as exF$th. TAXATION FUMO ACCOUMTING Restrided fvTrls can onfy used for p8rkulBr restrwxed purposes wiihi) the oliects of Ihe ch¥ly. Restrbons ise when by the donor or wIn funds ¥8 raised for parti(yJkn reslrthd purpow. rM)NATIONS AND LEGACIES 107 1.(B8.199 The thwity beneffts greally frryn the Inl¥eMent JKI anthusiaslic supp)rt of Its ffr4ry Volwrteus. In 0d wilh FRS 102 and Ihe Chwil$ SORP {FRS 102), the ecOrn contrltKJi of general
FOR THE YEAR ENOED 21TH FEBR[ 2025 CHARrrABLE ACTivmES COSTS GrnTrt fundkng of DlrBtt Support CoJts {a•D Isq• nokn ebsl¥ (•• t•4) 16 932 1 28 471 97Y 353 Travel and sthi5tence 20.179 GRAlItS PAYABLE 28r212S Thg t1 gr•#$ pakl to ItIlu0r thming the year was as folws. Vk)u$ rglef and programmes 931481 1,059,171 SUPPORT COSTS Donalw)ns -17-
FOR THE YEAR ENDED 28Th FEBRU 202$ SUPPORT COSTS. continu•d Support costs. in(KknJ in the above. are a8 folkn#8: Toial Thone Ad¥ertising Sofrware ConsuMarKy Bk ¢tsges Sub5triptsons Auditors. r8mungralic AcownlanGy and legal fees 78 714 21337 14173 597 22A53 WICOMEI(EXPENfMTUREI N8t inwmel(8xpendilurE) 15 Staled after dwgiryl{ugthliry).' Audik¥s' temunerat*)n TRUSTEES REMUNERATION AND BENEFITS year eThJad 291h Febnwy 2024. TrUSTEES EXPENSES There were no trustees. expms pad fur the yew endad 281h Febry 2025 nor frjr the year ondwj Fetrfuary 2024. COMPARATIVES FOR THE STATEIAENT OF FIIIANCL4LACTivmES INCOME AND ENDOWMENTS FROM 1(.993 981.206 I,OB8.199 EXPENDITURE ON 50.895 1.050.914 NET INCOMEqEXPENDrruRE) 169.7081 28.002 (13.610) 128.002) -1&
DROP OF COMPASS IIOTES TO THE FINANCIAL STATai&¥TS. eontimmd COMPARATIVES FOR THE STATEMEIIT OF FIIIANCIAL ACTlllmES. conllnu8d nd funds (41.7 {13,610) RECOIICILIATION OF FUNDS Totsl funds brght loard 210,748 424,550 635,298 TOTAL FUNDS CARRIED FORVIARD 10. DEBTORS: AMOUIITS FAWNG DUE WIThM ONE YEAR 11. CREDrroRS: Amcxiiifs FALLING DUE wrrHIN ONE YEAR 11 IIOVBIENT IM FUNDS At At 1.324 fvnds Gen81 fd 2x143 161 J93) 1TIASO Fee(ling Orphans and chadren in need I654 4193 ion 14,70JI 14291 3.922 40247 2Jb77 41039 1¢142 25.379 46.747 8S1 21A57 PA1¢1 aNI healthc¥e 371992 TOTAL FUNDS 621 688 -1
- AI0VEME1 IN FUIIDS. contVKbed Net movement li funds. in the abo are as fol(yws: •xp•nd•d funds 18.10S 9A 161.393) Feeduig Orphans and thiklren in need (SO.853) 4193 1.184 109.067 181,793 614 (1.1841 1113.775) 1166W2) 614) 126MSS) q4708) klgjical and heaNI CnmUnbty De¥eioF¥nent 3.922 .8SS TOTAL FUNDS At1J23 In Genpral fund 210.748 56,097 (28.(K)2) Feeding 0n$ ¢hiktren h) nee4J 73,331 16.433 77,303 10.921 18.783 227.rn (37.2rn <16,4331 (30.556) {10.070} 2.674 46,747 851 21.457 Medical and h8aNhLare .70 TOTAL FUMDS 13.610 621.688
NOTES TO THE FINANCIAL STATEIAEMTS.¢ontknu 11 MOVEIAEMT IN FUNDS- Gonknu¢d CoMlave rnt movemwrt in fimmls. lidled in abov8 are as folky•ts: Unr•slriet•d fun Genwal ftmd (50.8961 56,097 Feeding Orphan5 and chldren in need (37.27n (16.433> 13.042 2,259 (29,475) {2.2591 (96.1) {129.687) (84.332> f.69)1 Medical and heahe DeveloFthent 119.617 87.oc 660,5 (10.070) 2.674 21.955 981.206 1.050.913 70 TOTAL FUNDS 13,610 13. RELATED PARTY DISCLOSURES There were no reled party Iran&ths forth8 year ended 28th Fel¥uary 2025. COMPANY LIMITED BY GUARAPttEE Drop of Compassk)n is a company lThitgd by guarantse and awYd¥igty does mt havè a share caiykl. Every member off the ccwnFAny undertakes to cortrilmrte suc amtwnt as may be requwed noi exceoding £1 to Ihe assets of thg charilable cL¥npany in the event of ils beiry W0j whle h8 or she is a mom. within one year after he or sh& ceases to be a menJer. -21-
IMCOME AND ENDOYIIIJElttS Donalions and l•gacl•s Dall(lS 107 1.088,199 Totsl tn¢oming r*>uTrMs 90Q107 1,088,199 Charltable a¢d¥ilio• Travel and subsistenca Gts to in81itulions 16A01 932M1 20.179 1.059.177 948m2 1.079J56 Support costs Talephone 604 14.173 23J37 19,911 Finance Bank ch SubxxiOY)n$ A(x(M¥tsry and legal fees Totsl resour8 expended 971 353 1.101.809 Il•t•xp•ndilure 13,6101 Tlwi doe8 notfomi pgrtofthe 8lattts)ry thorrial