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 Refe1￿Ce and Admlnlslralhe Dots115 2 to 9 10 Statqmentof FIna￿lI1 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 Ro*1 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 Compon*s Ad 2(X)6, present I￿r fep)rt wilh the finanrial statements of the chaiity the year end￿j 28th Fe￿ry 2025. The In￿99S have Jted tho pmwsions of Acc￿nI￿)9 and Rep(xiwig by Charitses: Statement of Recommended Pradice IKabkn to o*aiitie5 prepwing thew a￿OUnts in xcordanGe with the FinwKJ81 Reportkng Standard apt*caile the UK ￿ Repubk of Irg18iKI IFRS 102) leffeclfve 1 janu￿ 2019). OBJECTIVES ANO ACTIVMES Obie¢O¥o8 aim8 To relieve finwKyal ￿ShIp, dlstress sull￿7n9 among poor pwle. ¥￿t￿nS of natural and man-m*le disasters and olher people ￿ need, by means of. bul not exdusl￿ty. maknThJ grants w k)ar* for ￿￿O￿1ng ( PByfg ts items. equpmenL services a￿1 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 pr￿nD￿n of sustainable means of iThJ ￿Onom￿ and regeneralk)n. such Ihat Sustainab￿ d8vehwment means dav￿7￿￿t wh meets need5 ofthe ple￿t without compromising the abity offuiwe geTRratiLTh to meet thew own need8. To advance forthe benefft ofthe poty, the UNJ￿￿1¥de9ed and the rne￿$ of. bui not exdusNeky. the provis￿n 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 t￿r and people in need by rnean5 of. lyjt r exdu5Nety. the or 83SkStance in tr* of s8raVKOS. fxlllies. equpmgnL c1￿1C5. or gr*As ￿ medical rfKqgnosi$ * tre*nant. w(Nis1￿ of h￿1th ￿UC￿￿on. To for benefft by means fA by IhD tr￿85 from tthe to time. Slgnlficant actlvl [￿rfng Ills fin￿￿01 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$utgs, whth olters tailored Islarnic wJu¢abon thikken wilh speu educational need5 (SEN>. The dasses are de$l￿ed 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 sUFV￿￿j GCCA. the Tu￿￿$h Centre for Refvgee5 in Leicester. Ilyough a mosque support and refugeg aknation proryamme. Workmw in p*thetslMp with rnosques. induding the Turkish Mosque. we helFed to provide 8th￿al￿)nal Programmes for refvgees, Indudlng langU8ge dasses, ¥fxalThal tr8inkvJ arnj cu￿ra1 gration SUN￿rt. These inibalNgs enablo rofijgees to rebuikl their Ir¥es becomg members of th ¢¢mmunrty. Hlghflths Advgnts4Tr Playground {HAPA) We provided support and th)naknr6 to HAPA in Leicesler. HAPA offers a safe aKI sliM￿aling arnfjrcrfwn8￿ for children to ￿ay. le8m and grty4. A t*Klè wge of a¢bwb"es, from sports to •ts, helps thilthon to dg S￿la1 skils. conf￿er￿e and a strong sense ofcommunty. Healkng Lth Heart•. IntemalK)nal Heallh Camps We also SUP[￿ed Healing Liide Hearts. a UK.based Ch￿ that delivers speaalist paediatric care o*rseas. Evwy yeor. m¢ye than a mdb)n thiklran worfO*id8 ara bom with congenilal heart disease. yet onty small proporlbjn recer¥e Ihe knf&&iving treatment they need. Durng the year, we SkK)nsorwJ Iwo medmxl teams to tra¥d to Fli and Zambia to Ca￿ out lif￿Vry heart op￿alOnS chihtren who woukl othe￿e t*vè In*ted or no a￿$ to troalmenL PIALAWI PROJECTS Our Mabawi p(*Wolio foratsos on kmg.term susts1￿￿ soluuons auoss w*. hgalttKaro. wJwalh?n. su5tainaile I￿4￿n9 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 aC￿S to dean waier. strw¥Jthenlng (x)mmunty.bgwt hgalthcara and sUw￿rI1ng Vulnerable trarnilies thrwh fwj and houslNJ support. Watrr During the year we ￿p￿mented fivo new wrvJatirffl schemes. en*liThJ COMM￿11¢$ 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 ltr￿U9h an oxl8nsi¥e borehole repar F￿arnMe, ropairing 1(K) bcffeholes a¢xos$ the Mangc¢hi and Makaryira distr￿*8. 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 w￿1de acces8b alkndai* and high-qualty tsre. w*h 8 StrorvJ emFlwsis on malen￿1 and chibj health. Somba Heamh and Matemity C￿n￿. to suw￿￿19 mothers through(Mrt pregnancy and (*ildlyrth. . Ap￿￿'Ma￿lY 3,￿ patients ￿e treated each month - Over 5CKI delp￿[1￿ per y are safely $upwNl8d at the din¢ F¢JRIHE YEAR EI•)ED 28TH FEBRUARY 2025 OBJECTIVES AND ACTIVMES Makanjlrn Hèalth and kl•l•rnity Clinic: Located in a nwal area with limited seThry￿. Makanjra Health Matemty c￿nic offers essenllal heatlh(*e kn communili85 that w(yJd olheThvise have no access to mgJKal care. The treats a wbje raf¥Je of c¢MdW)4 inc4udlng HIV. malaria aThJ w*erbm diseases. ensuring that mcdhers aThJ d)th*en receive the care need to th￿￿. . Apwoximatety 5,OW patients we treated each ThK)nlh . Ovar 5LX) deIr￿[laS par yw tsk? P￿¢8 at the Together. these dinKs Signif￿nIty redu(* rwevenl*k illm and matema a￿1 vtsnt r￿vIalty in Iher fwndatws ￿ need kn a betterfUlu￿. This year, we.. - Supplied sch￿1 furniture aThJ leaming resour￿ to Mknndi and Masuku. inthding desks. offKe fUmi￿re. bt8(*bo8rds. tsbles. (gbinets. texttrMxAL$. Stst￿n8ry. Wrt8ins. gardenin9 tods and Sp￿￿19 8quiKKnont. . ConstnK*ed Ihree s(*ool IAwks and a kiklEn ￿0(* ao¥oss M*undi. Masuku axl Kwwb, tyoalu)g s*r, moro funclional l&amrw ￿¥¥Onments and enabling sC￿)01S to accoMr￿01ate rn(￿e pupils. - con1inu￿1 to supwyt 8(*ool feedirwJ at MlturKJi Primary. ￿1p•)9 chiklren to tslr stuthes •¥1 Improvw￿ attendarKe. . PrOV￿e￿ Se￿Th uni¥eiW sponsorships, 8nabling laknted knnL>alty disadv• students to access I49h￿ edwatKm and develop the sklls needed to Cont￿Ute to ther communities and the wKler e(xn4xny. These initiatives coll￿ti￿ strerWi8n thg educ91¥￿ syst￿￿ 01 mulliple le￿Is. 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￿ Op￿￿ni11es. 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. Iffvr￿in9 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 I￿Ing in inadequate hwsing condilion5. such as poor harvests or iisww food prKx. Al(NvJsido our knn*t8rn1 development pnjgrdmrnes. we o)nlff)ued to reswid to Ur￿n1 needs through sew)nal and emwgency food SUPkKKL DuriNJ the year wa." - Oistributed 124 lftaar packs during R8madan. e￿b11r￿j families io eat wrfh dignity. . Prowded ovw 4.000 bags of 20kg maize meal tho hunJ¢ er ￿l$Is. he*ing Iwxsehokh lo wlh $0 fc#)d shortages. . Distr1t￿ meat from over 2fA) goats thmughoth ts year. ensuring y￿￿18b10 had xce5S to nutribous wotein key o¢wons. Th950 kntemrikns helped to stabili5e focwj $8curity for the most vuknerable hous•hDkls and comp*matted our Imger-tem) work in water. Ir¥elihJoJs and educalM)n. Community lknknpm•nt Huh {Su#t*ifft*blt VIN*gos} A key St￿ of our work in Malawi inbths develowng integrated (xJmmurMty devekynent hub5 that bring our obiocliws lo9oth8r in one ￿aCe. Thosa hubs are being 8stst4ish8d in areas that were once bmn or s8v¢r* er-mour¢ed aryj are grarknlly being tranSf0m￿ into wbranl ￿MMunity SP￿ with clèan watsr. hom88. and heamh fa¢iMios. To dale wg haw dgveiwod six such hubs. benefftng th0￿SaI¥3$ rf pwile. in 8 in￿￿￿9 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 opwxtmit*s that all(* c¥)mmunities to tr¥ive in the long temi. ROHINGYA RFUGEE CAMPS AND BANGLADESH Our s1wc￿t to Rthingya r￿ug￿S and vulnerable communit￿$ in BangL￿eSh conlinued t￿OughoUt 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 h*ed to wov*Je regular ¢>)oked meals and hot food in th• Rth￿9Ya camps. ensuring Ihat fami&&s had a￿$ to basic. nl￿1110us meals desfft th￿r In totsl. we suppcxted the provision of 62.1￿ r￿ked aThJ hot meals in the Rohingya camps. These distributbm hew thousands of refugees. I￿1￿11ng chldren. elderty •MI singl￿￿aded hou8eh¢*J8. to meet they daity fty)d needs. Homgs (Rohingya Campsl 48ny She￿OrS in thè c￿p$ are weak and vutner**k to heavy oln and DwK¥J the year we Su￿rted the reconstruction and rgpair of 100 homes within the Rohiryya (amps. helptrvj famllies to Ilve safer. more se￿￿9 sheliers and reSt￿￿￿j 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 BangL￿esh - 2.071 emwgen¢y focxl pa￿ fi)r fami￿e¥ affected by knding - 1.000 witer cb)thing pth, helping famiks to stay warm and W￿0¢19￿ dwlng ts cdder months . Twgoted fAsh aSststa￿e 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 pac*s in Bangladesh These interventions. a￿￿s￿je ￿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. OWEc￿VEs AND ACTivmES Water and Sanitalion (Banglad￿h> 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 C￿nMunnIes in need - Repa￿￿ fNe wels. r8Storin9 sustsmiablo ktsl watw s(wt¢es . Instaled or ryi￿d 86 water hand pumps. imF*oving daY4(￿aY ￿(eSS to safe 7*atew for huThlreds offamilos These waier interverikns reduce the fBk of watertx)me diseases and ensure that (x)mmunili8s ha￿ a more re￿alle Supp￿ of dBan water, pth￿arty in the aftennth Of￿[gen￿85. Yemen remains in a protracted humanitarian crisis. with many fanNlies slwggling to meet th8ir bosic needs. t*Jring the year ￿Jr suppryt for￿￿ed on simplE. lygh-impKa a8Sk8ta￿e. - I.￿0 f￿d pth for vulnerable housgholds - 1.000 hot meals ftythose tsuny a¢ute food sh￿5 . £25.OtKI in cash assistan￿. enabling faMil￿S to cover essentials as fi>>J. medKine arKI shelter w*h d￿lty PAKISTAN PROJECTS In Pakistan we funded 200 catar¥l oporat*Jns (around £50 par sunjery). hetping knw.inccrfne pa￿8 at iisk of bkndness to r08trKe thètr sight 8nd kndepondeThx thr(ApJh Iru8ted kx* medk*l parlners. The TrUs￿S have gr¥en due ¢￿S￿lerall￿ to the Chaiity Commls3ion'8 published gUKI￿ on the P￿1 Bweft Requwn9nL vO￿nIee We have a small number of ¥otuntews *1¥) assist on an basis mainty thiriThJ Ihe month of Ramadhan pledge days and fundraisirwJ ac11vit￿s. 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 a￿1 opportunty. Through Li￿e Treasu￿ we Support￿ thldren with sfftal ed￿l￿)nal needs to access thI￿e￿ Iskqmic education in a safe, nurbjriw en¥wonmenL Our ￿rtnerSh￿ wilh Skwrrny Hll ¥Xrgngthened k)c81 addiction recovery SUFfNyL t*thlle work with GCCA. Highfiekjs Adventwe Playground and Healing Lilue Hearts enabSed us to reach refugees. vUl￿rab￿ thldren and Ch￿dren 0¥81￿S in nead of lilwav*ig h￿rt suryery. ColbB(*¥ety. these iniliatives thmonstrate our c4)mmitment to addressing need kxally and globaly through Imsled o)mmunlty parth￿5. 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. are*based aFvoaL* thal ￿rnbines waier. hgkn. 8ducatlL￿. 5UStainable h*lihcrf)d5 and wnergenry f(y)d support. New in¥Jakn schemes and tjorelth. together with an Xlensi￿ Fwramme of ts￿eh(Ae repairs, have strengthened water seawity for many 1￿mMun￿les. Our ommurity health ￿￿1c5 at Somba and M*anJra provide xces8ible. hwJWality care wilh a stmThJ emphasis on matemal and child heallh. Inveskn*rt li *hool #thastructure. fumilure. f88ding and Un￿￿[sIty S￿￿S(￿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 d0ve￿Pm￿l hub m(xlel. gradu81ty transforming und8r-resourc*J vlages inio mre ROHINGYA REFUGEE CAMPS AND BANGLADESH Our w(Mk wih Rthingya refiryegs 3nd vulnerable c(Knmunii*s in Bangladesh ccffitYwJed to pli￿l￿se food seojrity. shettw and safe water. In the Rohingya camps we supporled l8rg&Sca￿ ￿kod meal distritwJt*Jns and reC(￿structIon and ￿paIr of shellers. impmNryng daity nutritwjn and safoty for r8fw fam￿￿S. In disasler4tectsd parts of Bangladesh we ¢omLMr*d frxjd packs. winter chjthing and cooked wlh cash assists￿• $0 Ihat faMil￿S couhj meet Ihew most urgthtt neèds. Investment in w*r tankers. wells 8nd haThl punps has frJther reduced the risk of watubC￿e di5easo. The experwcs Ihis year under11￿d the imFmX￿¢8 offl6xit4e sup1x￿ that can reSp￿d both io acute emerge￿18$ and to ongowwj. prolrnded crises. Our lowe apwJ¥h is to remain reswisive ￿ these contexls while seekrwJ q*kyyhmilies for m¢rt duratAe. resI￿enCe-r￿dthng sokrt*Jns 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 re￿able Iwl parbiers. During the year we delr¥wed a combined pa(*age of food suppNt and cash as5th￿, helpw fa￿llieS to ts)¥er essenlials suth as fthxl, m&Ylc•)e sheller. Vlhilè Th)tJest in sc* compared to naI￿al need, thks SUFWrt was carefLJIty tsrgeted at pwtKulaity ¥￿￿erable ￿sehO￿ts and rernair￿ an wnpctsnt eXF￿eSS*)n d our Lx¥nmibnenl to th)se affe(aed by the conflKI. In Ihe knger t8rn1, we wil rtinue lo ievi*AT wr role in Yemen to ensiKo that our resources remain ￿refuIty tW where they have tr* gr8at8si hum￿l8r￿n vn PAKISTAN Our w￿k in P*st8n this year Cont￿ on sight kWe¥￿ing avoidable bundness through a catarnct surgery Ffogramme. Enabling pat￿nts 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 a￿n$ 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 fr￿used pNtbkJ of hIg￿lMpaCt 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 effec*4e cosl conlml. whx* ensures ¢Jur ojsts are ketrt to an le￿. During the yw the charity ra￿ed £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 ch*ity continues to work dc* with a nwnber of p•lner organisalion$ in aKI lo the needy ￿d. A Small amwnt f8*ed with no restridion8 in add*th to the income tax ￿trIe￿ble 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 resp￿jing 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 Tft*1￿ 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 ull￿sed 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 fina￿1￿ and UnC￿aInti28 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 aww9n￿5 of Is athit*$ seThJs oul ad4wtising material d Ihe WOFk it does li ordw to attract mcffe donations. Thi4 has been 5￿cessfiJI a8 Futurn plans Th& charity is looking at the oplwyts kn which it¢8n donthns trom varkws Indfr*wJuals STRUCTURE GOVERNAMCE AND IIANAGEPJJEMT Governing doeum•nt The charity 15 conlrolled by ils th￿rne￿[ a deed of In￿1. * c(mslI￿les a c¥mpany. fThht0d by guatsntge. as defined by the Compariw Act 2(￿. The Or￿lS3110n 18 a Charrt￿le (wpany Ivnited by guar*g, on 7 Fel￿ary 2013. The conyny was estsL4isW uThJer a MemoraThJum of A$s(￿latt￿ Ihe obiecl8 of the tharikable ￿mp￿Y 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. C*ganlsatlonal 8truetur• The trA)ard of Twstees ofthe dmrrty are re8p(Thible for the tharrvs strategc thredicffl. The b￿rd of T￿￿tee5 meet ￿ a t￿Y basls to ths(¥Jss the &li¥ities ofthe t*8rity. The bo8rd oflrnstoès arè $UA)0rt8d thr(wgh the #KI of volunteers vtho mwgo the daly wnning ofth• charity. direL*c*s. on 26th NO￿nber2025 and svJned on the boards t*haW 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￿ (a￿1 *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 m￿lf that the a¢cthnts of the Cixnpary are not reryired to be audttad urKl8r Part 16 of th8 2[￿ Act and we eligible for Indepe￿Ient examnation. I re￿t in respect of my examinabon of your chaiivs ccwts as carrieil (Krt under Se(#ion 145 of the Ch*itips Ad 2011 2011 Art). h I￿￿y1￿9 out my examvMt￿ I have frJl(y#ed the tJ*eclKJns given by the Charity C(xnmission under Seclw)n 145(5) {b) of tr* 2011 Since yow thaiitys gross ino)me ex￿eded £250.LKKI your exan1￿ must be a member of a lthd body. I can confimi that l am walfvd to underfake Ihe eXaM￿allon be¢ause l am a mwber of tho Assodakn ofchartered Cerfified Acix)unlants. wli(* 15 one of the li5tsJ bodies. I have t*mpieted my exam￿allOn. I confinn mallers have (xme to my attentk)n In (Xinnec1k￿ wlth Ihe a￿￿untIng records *Yre not kept in rnsp￿t ofthe Company as required by Soclion 386 ofthe 2006 ￿. the ￿(%)UnIS do nol a(￿r￿ with those records" or the a(xyyJts )￿￿TrY is entitted to ￿eM￿lIon fr￿ awjm undor SerAirffi 477 ofthe conv￿ Art forthe Ye￿ endwj 28th FebnAry 2025. Th8 memt*rs ha%E nL* req￿red the comp8ny to obtsin an au¢fft of its finartial 8tatemenls frjr ihe year ended 28th Febnmry 2￿5 kn a￿[dance wth Seclion 476 of thè CompBni8s Ad 2(X)6. The knjstees ack1￿y￿ge their responsibilities for (al ensuiing that the (tha￿ab￿ wnpany keeps ￿nIIng rel￿d8 ltst compty wilh Se¢aions 386 and 387 of Companies Act 2Crf)6 and finarK*l slatoments wh** grrfe a and fair ¥i8w of the state of affairn of tt* chwlt*Jle c¢mp8ny as at the end of each year and of its suWu5 or dofvit for oath fin￿ClaI 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 c4*h •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 ststsr￿ts 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 b￿k 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 ￿ Ch￿￿eS SORP {FRS 102) 'Puwnling Rewbr¥J by Charthes". statem￿ of Recommend&J PractKe apFIN￿ble to thar11￿5 preparing their aci¥yJnts in a¢y>)rda)ce with the FInanc￿l 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 preP￿d under the historical cost com*nlion. The Charity meets the definibon ofa wbkentity under FRS 1(Y2. Assets and liabilibgs are initsalty recognised at hisknical cost or transaclion vabje unless othe￿iSe st*ed in the relevant ac(yJuntwig ￿1￿Y note(s). The funtlional (￿rre￿ of the chwity Is t￿ns￿Jer￿ 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 p￿S￿led in wJuNJs stwmng. The anwts n the fm8ncid Staten￿ we presenied to the n￿reSt £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 f￿ds. it bs wobable that the incomè wil b8 recerrfed aThl Ihe amwntcan be measured r￿1￿ly. 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 reCO￿bI8 under the Gift AKI Stheme is reco9rMsed Ythe￿ there is ￿ entiuemenl. ￿rtath of ￿1p1 aNI th8 amount ￿ be Meas￿ wilh suffiuent reliablity. NM*re a dalm for repayment of inc(rfne tax has teen or wil be made. such is inclwjed in ts detrtors. arnco￿l 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 expend￿Ur9, il is probab￿ that a tra￿ts[ of ￿onom￿ benefits wiu be r8quired in settlement 8ThJ tho amount ofthe obligabon can b& maasured relHbty. Ex￿￿￿1￿￿ ￿ 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 parD￿laT headwwjs they have beon athxated to &tiviW on a basis (x>nsisterrt with the use of re¥Jurtss. -1 AccouiillNG POUCIES. ￿ntIl￿d EXPEMDrruRE Charitabl• •¢li¥Nlgs: Costs assoriated wilh the Pnwbsm CO ￿ergenry ￿1121. devthwent *KI brvJer term Tehabilitat*Jn programmes as elaborated on In the Twst88s' R&rMYL Thgs8 i￿ude direL* charitablg exp￿dit￿re. grants payab* and SUPF*Nt costs relating to those &bviifies. thnts payablg to other organisations for rel￿ proiedB are in tho SOFA wh8n at4N04*d by the trustees and ed with t￿ othw ￿98n￿alK￿l. Support costs: Supwt costs those fiJrKtK)ns that assist tho worft cl the tharfly nLrt directy undert4Ee c*aiitat4e &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 IffictK￿S of m8nag8ment, finJKg. human resOu￿s. IT aTrJ supp(¥t departments attrljulabkn to managemert of the CIMriVs assets. are alMx8tsd in wv)rtion lo Ihe type of charilable durw the p￿IDd. Those (*>sts are assoaated wth con511￿￿Onal 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 *Yiwt*s prthridad on deaty interpreted g￿￿rnanc* mattws. G￿nts 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 ex￿F￿$th￿. TAXATION FUMO ACCOUMTING Restrided fvTrls can onfy ￿ used for p8rkulBr restrwxed purposes wiihi) the oliects of Ihe ch¥ly. Restrb*ons *ise when by the donor or wI￿n funds ¥8 raised for parti(yJkn reslrthd purpow. rM)NATIONS AND LEGACIES 107 1.(B8.199 The thwity beneffts greally frryn the In￿l¥eMent JKI anthusiaslic supp)rt of Its ffr4ry Volwrteus. In 0￿d￿ wilh FRS 102 and Ihe Chwil*$ SORP {FRS 102), the ecOr￿n￿ contrltKJi￿ of general FOR THE YEAR ENOED 21TH FEBR[￿ 2025 CHARrrABLE ACTivmES COSTS GrnTrt fundkng of DlrBtt Support CoJts {a•D Isq• nokn e*bsl¥ (*•• t•4) 16 932 1 28 471 97Y 353 Travel and sthi5tence 20.179 GRAlItS PAYABLE 28r212S Thg t￿1 gr•#$ pakl to I￿tIlu￿0r* thming the year was as fol￿ws. V*k)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 T*hone Ad¥ertising Sofrware ConsuMarKy B￿k ¢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 Feb￿￿ry 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 br￿ght lo￿ard 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 Gen￿81 f￿d 2x143 161 J93) 1TIASO Fee(ling Orphans and chadren in need I6￿54 4193 ion 14,70JI 14291 3.922 40247 2Jb77 41039 1¢142 25.379 46.747 8S1 21A57 PA￿1¢￿1 aNI healthc¥e 371992 TOTAL FUNDS 621 688 -1 12. 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 C￿nmUnbty De¥eioF¥nent 3.922 .8SS TOTAL FUNDS At1J23 In Genpral fund 210.748 56,097 (28.(K)2) Feeding 0￿￿n$ ¢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 CoM￿la￿ve rnt movemwrt in fimmls. lid￿led 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 hea*h￿e 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 rel*ed 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 W0￿￿j ￿ whle h8 or she is a mom￿. ￿ within one year after he or sh& ceases to be a men*Jer. -21- IMCOME AND ENDOYIIIJElttS Donalions and l•gacl•s D￿all(￿lS 107 1.088,199 Totsl tn¢oming r*>uTrMs 90Q107 1,088,199 Charltable a¢d¥ilio• Travel and subsistenca G￿ts 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 resour￿8 expended 971 353 1.101.809 Il•t•xp•ndilure 13,6101 Tlwi doe8 notfomi pgrtofthe 8lattts)ry thorrial