RECISTERED COMPANY NUMBEIL. CE000517 (England and Wales)
REGISTERED CHARITY NUMBER: 1152616
RE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER2024
ANUGRAHAM CHARITABLE TRUST
R Pau & Co Limited
Chartered Certified Accountants
& Stthlory Auditors
12-16 Station Street East
Coventy
West Midlands
CV6 5FJ

TABII TRU
REFERENCE AND ADMIMSTRATIVE DETAILS
FO
AR ENDED
1ST DE
ER20
TRUSTEES
Et G K Malhotrn
Mr S Tandon
Mr D Mehta (resigned 711112024)
Mr V KUMarn￿ (ap￿inted 2913ll024)
COMPANY SECRETARY
Mr S Tandon
REGISTERED OFFICE
79 Manor Road
Chigwell
Essex
IG7 SPH
REGisfERED COfvtPANY
IYUMBER
CEO(K1517 (England and Wales)
REGigfERED CHARITY
NUMBER
11526J6
AUDITORS
R Pau & Co Limited
Chartered Certified Accountants
& Ststutory Auditors
12-16 Station Street East
Coventy
West Midlands
CV6 5FJ
BANKERS
Santander UK PIC
9 Nelson Street
Bradford
BDI SAN
SOLicrroRS
Paul H&stings (Europe) LLP
10 Bishops Square
8th Floor
London
EI 6EG
Page I

REPOR
OFTH
EAR ENDED 31ST DECEMBER
FORT
The trustees who are also directi)rs of the charity for the purp￿$ of the Companies Act 2006, present their report with
the financial Ststern￿ts of the charity for the year ended 31st December 2024. The trustees have adopted the provisions
of Accounting and Reporting by Charities: Ststement of Recomrnended Practice applicable to charities pr¢paring their
acc4)unts in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
The Objects of the CIO are to promote for th¢ benefit of the wblic the advancement of education, the preservation of
health and the relief of wvety for the people principally situated in Indi4 South East Asian countries arKI any other
places in the WOTld that the charity trustees consid¢r appropriate, In such ways as the charity trustees think frt including
(without limitation) by the provision of granW items and services to individuals in need or charities. other organisations
working in fiIrthe￿ce of these charitable purpose
We have referred tr) the guidance contained in the Charity Commission's general guidance on public benefit when
reviewing our aims and objectives and in planning our future activities.
STRATEGIC REPORT
Achievements and perforniance
CharitsbRe activities
During the year the charity has contributrd to various Education. Health car4 Homeless feeding and ending lfflelin
projects according kn the charities objectives and TnL8tees ￿ satisfie
Education
The initial woject undertaken by the Charity is the LJ)nstruction of a school buildin8 in Mandya Distri¢L State of
Krnatak& Indi4 which provides free education primarily to children in rural India. The Charity continued to
support this project in the curent financial year.
The Trnst supports the Each One Educate One (EIEI) progr￿Me that ensures the cost of educating children from
ecomically (kprived areas is met by the alumni ofthe instittthon.
Healthcare
The charity supported free paediatric cardiac surgical care at three difference hospitals in Indi&, named &s tIK Sri Sathya
Sai Sanjeevani Centre for Child Healthcare. The hospitsls are based at Raipur. Palwal (Delhi), Navi Mumbai, Fiji, Sri
Lanka and Mudden8halli. In particular the development of the Battl￿10a Hospital in STI tAnka has Jnoved forward to
the next phase and we are &lding more operation thealres to the h05Pital having installed a state of the art 'Cath tab, at
the site which is a t a world class level and h&s benefited many pati¢nts and Say￿ many fatalities.
This tsity h&s also supported the constTu¢tion of a Ga)etal Hospital with intensive Gare &s well As high dependency
facilities at Muddethalli. The phase I proje(* has t¢en comple￿1 in a very short span of time and the next ph&se
includ&s a medical sch¢x)l. The M￿l¢al school Tecruitinent started in June 2023 and will provide medical education as
well &s healthcare free of cost. Paramedtcal students and nut3ing students are also undergoing training free of cosl the
medical ￿h0o1 is now in operation and now commenced its teaching pro￿￿e along with nurse5 training to national
level.
Horneless Feeding
Due to the rec¢nt wandemic. the Grace Kitrh¢n initiative w&s W$pend￿ temporarily. This project has in the p&sL
undertaken the task of providing food for the needy.
Page 2

ANUGRAHAM CHARrrABLE TRU
REPORT OF THE TRUSTEES
R THE YEAR ENDED 31ST DECEMBE
24
STRATEGIC REPORT
Flnancial revieiv
Financial p￿ItiO
Durlng the year total donations received were £1,301.682 Compared to previous year of £919,026. The donations are
voluntary donattons from public including Gift aid Teceived from HMRC. The grant making policy is used as a guide to
grant funds. During the year the In￿t granted £1,377.501 wmtmred to previous year tota] £870,826 to various projects.
Funds in deficit
A l(Yan for Circa £1,630,0￿ was obtatned in order to adva￿¢ payments to the Mandya hostel project. The loan
outstanding at 31.12.2024 was £349,555.
STRUCTURE, GOVERNANCE AM) MANAGEMENr
Governing do¢ument
The charity is controlled by its governing d(KumenL a deed of tnL8L and constitutes a limited cornpany, limited by
811aran¢ee, as defined by th¢ Companies Act 2006.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The In￿leeS (who are also the directors of Anugraham Charitable Tnjst for the pu￿0$cS of company law) a
responsible for preparing the Report of the Trustees and the finat]cial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial sthtements for each financial year. Under that law, the InL*es
have eleded to prepare the financial statements tn aC￿dan￿ with United Kingdom Generally Accep￿ A￿OUnting
Practi￿ (United Kingdom Accounting Standards and applicable law).
Under company law the tnjstees must not approve the fmancial statements unless they satisfied that they give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application of
resou￿, including the income and expenditur4 of the charitable company for that period. In preparing those financial
statement4 the trustees are required to
select suitable accounting policia% and then apply them consistently.
observe the method5 and principles in the Charities SORP.
make judgements and estimafr5 that a￿ Teasonable and prudenL
state whether applicable accounting standards have been followed, subj¢¢t to any material departure.8 Aisclosed
explained in the fin8ncjA! statsm*n*s;
Prepare the financial statements on the going ¢(mcem b&8is unless it is inappropriate to presume that the ¢haritable
company will ci)ntinue An business.
The tn￿te¢S are responsible ft)r keeping proper accounting records which disclose with reasonable accuracy at any time
the financial position of the charitsble company and to ¢nable them to ensure that the fiT]ancial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable eompany and hen¢¢ for
taking reasonable steps for the prevention and detection of fraud and (rther irregularities.
In so far as the trustees are aware".
there is no relevant audit iT]forniation of which the ch￿l￿ble company's auditors ar¢ unaware. and
the tn￿teeS have taken all stsps that thry ought to have taken to make themselves aware of any relevant audit
infOrn￿l0￿ and to establish that the auditors are aware of that infonnation.
AUDITORS
The auditOT% R Pau & Co Limited, will be proposed for re-appointment at the forthcoming Annual Genernl Meeting.
Page 3

ANUGRAHAM CHARITABLE TRusr
REPORT OF THE TRusfEES
NDE
31
T DECE
ER 2024
Report of the trustees inwrporating a sti*egic r¢porL awed by order of the Ix)ard of trustees, as the company
directots, on 26th January 2026 and sI￿d on the board's behalf by:
Dr G K Malhotra. Truste¢
Page 4

REPORT OF THE INDEPENDE￿r A
DTTORS TO THE MEMBERS F
ANUG
AM CHARfTABLE TRUST
OpiDion
We have audited the financial statements of Anugraham Charitable Trnst (the 'ch8rilable company) for the year ended
31st D￿ernber 2024 which comprise the Ststement of Financial A¢tivitio the Balance ShttL the Cash Flow Statement
and notes to the fmancial statements, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is appliL7ble law and United Kingdom Accounting Standards
Iunited Kingdom Generally Accepted Accounting Practp¢e).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31st December 2024 and of its incoming
resources and application of resources, including its income and expenditur¢. for the year then ended.
have been property prepared in accordance with Unital Kingdom G¢neTally Accepted Accounting h?ctice" and
have been prepared in accordance with the requirrnts ofthe Companias A¢t 2006.
B8sis for opinion
We lxffiducted our audit in accordance with ]nternational Siandards on Audtting (UK) {ISAs (UK)) arnl applicable law.
Our responsibilities under those stsJ]dards are fitrther described in the Auditors, rew)nsibilities for the audit of the
financial statements section of our reporL We are independent of the charitable company in accordance with the ethical
requIren￿ts that are relevant to our audit of the financial *atements An the UK including th¢ FRCS Ethical Standard.
and we have fi￿filled our other ethical responsibilities in accorthce with these requiran¢nts. We believe that the audti
evidence we have obtsined is suffJ¢ient and appwiate to provide a basis for our opinion.
Conclusions r¢lgtlng to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of acc4)unting in
the preparation of the financial statements is appropriate.
Based on the work we have perfonne¢ we have not identified any material unlxtainties relattng to events or conditions
thaL individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going
con¢ern for a period of at least twelve mondLS from when the financial staternfflts are authorised for i￿ue.
OLW responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this reporL
Other Information
The trwtees are Tesponsibl¢ for the other inforniation. The other infornmtion Comprises the inforniation inc1￿led in the
Annual ReporL other than the financial statements and our Report of the tndependent Auditors thereon.
Our opinion on the financial statements (bes not cover the other infomlation and, except to the extent otherwise
expli¢illy stated in our repor¢ we do not express any fomi of assurance conclusion thereon.
In Connection with our audit of the financial statements, our responsibilty is to read the other infomwtion an￿ in doing
so. consider Nvhether the other infomation is materially inconsistent with the financial slatements or our knowledge
obtained in the audit or otherwise appears to be materially misstaled. If we identify Such material in1￿)nSIStenCIcS or
appaTent material misstatements. we required to deterniine whether thÉs giv￿ rise to a material misstatanent in the
financial statements themselves. If, based on the Work we have Fthmie4 we conclude that there is a material
mi&statement of this other infornation, we are requir&1 to report that facL We have nothing lo report in this regar
Opinions on other matters preseribtd by the Companles Aet 21106
In our Opinio￿ b&sed on the work undertaken in the Course of the audit:
the infomiatÉon given in the Report of the Tn￿ for the financial year for which the financial statements are
epared is consistent wtth the financial statements. and
the Report of the Trustees been PTepared in accordance with applicable legal requirements.
Pag¢ 5

TOF
EP
ENT AUDI
ILAHAM CHARITABLE TRusr
MAtters on which we are reqlllred to report by exeeption
En the light of the knowledge and understanding of the tharitable company and its environment obtained in tk course of
the audiL we have not identified material misstaternents in the Report of the Truste£s.
We have nothing to report in respect of the following matters where the G)mpanies A¢t 2006 Tequires us to re￿rt tr) you
if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received from
branches not visited by ￿. or
the financial statements ar¢ not in agreement with the accounting records and returns. or
rAlain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the infornwion and explanations we require for our audiL
R¢sponsibllities of trnstees
As explained more fijlly in the Statement of Trustee5' ReSpK)nsI￿IIitic& the trustees (wbo are also the directors of th¢
charitable company for the purpos¢s of company law) are rwsible for the preparation of the fmancial ststements and
for being satisfied that they give a true and fair view, and for such intemal control as the trustees deterniine is neeessary
to enable the preparation of financial statements that are free from Materi￿ misstatemenL whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Ch￿itable Company's ability to
continue as a going Con￿ disdosing, as applicabl4 matters related to going conc￿￿ and usin8 the going concem
basis of accounting unless the 1Th￿tee8 either intend ty liquidate the eharitable company or to cease operntion8 or hav¢
no realistic alternative but to do so.
Our reS￿D$AbIll￿￿ for the audlt orth¢ fiDADcial ststements
Our (ybje£tives are to obtain reasonable assuraTtce aEx)ut whether the financial statements as a wI￿le are frt¢ from
material misstatemen( whether due to fraud or error, and to issue a Re￿1 of the Independent Auditors that includes our
opinion. Reasonable assurdnce is a high level of assurance. but is not a guarnntee that an audit conducted in accordance
with ISAS (UK) will always detect a matrrial misstatement when it exists. Misstatements Can arise from fraud or error
and are considered Mat￿la] if, individually OT in the aggre8ate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statemen
The extent to which our procedures are cq)able of det￿XIng irregularities, including fraud is detsiled below.
Ba8ed on our understanding of the chwity and the sector in which it operates, we identified the principal risks of
noTrcornpliance with laws and regulations related to the acts by the charity, which were Contrary to applicabl¢ laws and
regulations including fraud, and we considered the extent to which non-wmpliance might have a material effect on the
financial slalements. We also considered those laws ana regulations that have a direct impact on the prepaydtion of the
finan¢ial statements such as the Companies Act 21kn. We evaluated management's incentives and opwrtuni1l￿ for
fraudulent manipulation of the financial statements {in¢luding the risk of override of controls), and detern11n￿ that the
principal risks were related to inflated revenue and the charity's net income for the year.
Audit ￿f0m]ej included: review of the financial statement disclosures to underlying SllPPOrting
documentstion, review of wrrespondence with and ryrts to the regulators, including correspondence with the Charity
Com￿￿$S1o￿ review of correspondence with legal advisors enquiries of mana8em¢nL and in testing of joumals and
evaluating whether th¢r¢ was evidence of bias by the trustees that represu￿ a risk of material misstatement due to
There are inherent limitstions in the audit procedures described aknve and the further removed non compliance with
laws and regulations is from the events and transactions Tefirtted in the financial sÉatement% the less likely we would
I￿rne aware of it. Also, the risk of not detecting a material mi&statement due to fraud is higher than the risk of not
detecting one resulting from ernr, as fraud may involve delli￿ate concealment by, for example, forgery or intentional
misrepresffltstions, or through collusion.
A further description of our responsibilities for the audit of the financial statan¢nts ts located on the Financial Reporttn8
C(￿nG11'S website at www.frc.or8.uk/auditOTsresponsibiliti¢s. This description fornis part of our Rewt of the
IndeNdent Auditors.
Pag¢ 6

OF THE INDEPENDENT A
JDITORS TO THE MEMBERS OF
ANUG
AM CHARIT
LE
UST
Use ofour report
This report is made solejy to the charitable company's memlw &$ a Edy, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable cornpany's
mcmbets those matters we are requir&1 to state to thern in an auditOTS' rep)rt and for no other purpose. To the fullest
extmt pemiitted by law, we do not accept or assume responsibtlity to anyone other than the charitable company and the
charitable company's members &s a body, for our audit worl for this rqmrt or for the opinions we have fomie(L
Mr Nimesh Pau FCCA (Senior Ststutory Auditor)
for and on behalf of R Pau & Co Limited
Chartered Certified Accountants
& Statutory Auditors
12-16 Station Street East
Coventy
West Midlands
CV6 5FJ
26th January 2026
F_

ANUCRAHAM CHARrrABLE TRUST
srATEMENf OF FINANCIAL ACllVITIES
HEY
ED
1ST DECEMBER 2024
2024
2023
Unrestricted Total
fund
Notes
NCOME AND ENDOWMENTS FROM
Donations and l¢gacies
1,450,188
919.026
EXPENDITURE ON
Raising funds
1718
1500
Charitable aelivitles
Generdl
Grants paid
47.219
1,377,501
82,429
870,826
Total
1.427.438
955,755
NET INCOMEI(EXPENDrruRE)
21750
(36,729)
RECONCILIATION OF FUNDS
Total funds brought fonvard
5,104
41.833
TiyfAL FUTrIDS CARIUED FORWARD
27,854
5.104
The notes fonn part of these financia] statements

ST
BALANCE SHEET
DECEMB
024
2024
2023
Total
fund5
fimd
De￿Or$
Cash at bank
10
370,000
9,￿9
370.IKIO
3,260
379,909
373,260
CREDITORS
Amounts falling due within one year
(2,500)
(2,500)
NET CURRENf ASSETS
377,409
370.760
TOTAL ASSETS LESS CURRENT
LIABILITIES
377,409
370,760
CREDrroiLs
Amounts falling due after more than one year
12
(349,555)
(365,656)
NET ASSETS
27,854
5,104
13
Unrestri¢ted fimds
27.854
5,104
TOTAL FUNDS
27,854
5,104
The financial statements were approved by the Board of Trustees and auth0ri5ed for issue on 26th January 2026 and
were sign￿1 on its beh
by:
The notes fomi part of these flnancial slatements
Page 9

GRAHAM CHARITABLE TRUST
CASH Flnw STATEMENT
EARE
1ST DECEMBER 2
FOR THE
2024
2023
Notes
Cash flows from operaimng aetivities
C&8h genernted fiDm operations
6,649
(32,319)
Net cash provided by/(u￿1 in) oimting activxties
6,649
(32,319)
Change In cash and c&gh equivalents In
the reporting perlod
Cash and cash equivglents at the
beginnlng of the reportlng period
6.649
(31319)
3,260
35579
Cash ond cash equivalents gt the end of
the reporting perfiod
9.909
3260
The notes forni part of these financial statemerts
Page 10

TA
TR
ST
TE
THE CASH FLOW
NDED
FO
YE
TATEMENT
RECONCILTATION OF NET INCOME/(EXPEM)ITURE) TO NET CASH FJA)W FROM
OPERATING Acfiv]TIES
2024
2023
Net iDcomel{expenditure) for the reporting period (as per the
ststem¢Dt ofFinaDeial Adivities)
Adjustments for:
Decrease in debtors
De¢re&se in cr&litors
21750
(36,729)
50,000
(45,5￿)
{i&ioi)
Net eash provided by/(used in) operations
6,649
(31319)
ANALYSIS OF CHANGKS IN NET FUNDS
At 111/24
Cash flow
At31/1124
Net eAsh
Cash at bank
3,260
6.649
6,649
Totsl
3,260
6,649
9,￿9
The notes fomi part of these financial statements
Pagell

ARIT
LETR
TES TO THE FINANCIAL STATEME
YEAR E
ED3
DEC
FOR
024
AccouNfiNG POLICIES
Basb of preparing the fiDanaal stst¢ments
The financial statements of the charitable company. which is a public benefit entity under FRS 102. have been
prwrd in accordance with the Charities SORP (FRS 102) 'Ac¢ounting and Reporting by Clwities: Statement
of ReCOnm￿nded Practice applicable to charities preparin8 their accounts in a￿dartLy with the Financial
Reporting Stsndard applicabl¢ in the UK and Republic of Ireland (FRS 102) {effective l January 2019),,
Financial Reporting Standard 102 'The Financial Rq)orting Standan4 applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical
conveartion.
Incom¢
AJI income is recognised in the Ststement of Financial Activities once the charity has entitlement lo the funds it
is probable that the incomc will be received and the amow)t can be measured reliably.
Expenditure
Liabilities are reco8ntsed ￿ exp¢nditiJre as soon as there is a legal or constructive obligation wmmitting the
charity to that expenditure, it is probable that a transfer of economic benefits will be requir&J in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an a￿n￿lS basis and h&8
been classified L￿der headings that aggre8a* cost related to the category, Where costs Cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
Grants offered subject to condttions which have not been met at the year end date are noted as a LX)mmitsnent but
not acuued as expenditure.
Taxation
The chartty is exempt from corporntion t&Y on its charitable activities.
Fund accounting
Unrestricted funds ¢8n be used in 8ccordance with the charitsble objectives at the discretion of the tnLStees.
Restricted funds can only be used for particular restricted Purpo￿ wtthin the objects of the Ch￿lty. Restrictions
arise when specifjed by the donor or when fiinds are Taisal for particular restricted purposes.
Further explanation of the nature and purp)se of each fund is included in the noles to the financial statements.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balanr£ sheet date. Transactions in foreign CUTrencies are trat￿lated into sterling at the rate of exchange ruling at
the date oftransaction. Exchange differenc￿ are taken into account in arriving at the opknting resulL
Page 12
continued...

AN GRAHAM CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- eoDtin
TH
NDED 3
024
I)ONATIONS AND LEGACIES
2024
2023
Donations
Gift aid
1,301,681
148,507
919,026
1,450.188
919,026
RAISING FUNDS
Raislng donatlolls and legaeies
2024
2023
sUp￿rt (xists
1718
2,500
C114RrrABLE ACTIVITIES COSTS
Grant
funding of
activities
(see note
Di
Totals
Genernl
Grants paid
47,219
47,219
J,377.501
lJ77.501
47219
1,377,501
1,424,720
GRANTS PAYABLE
2024
2023
Gr4nts paid
1,377,501
870,826
SUPPORT COSI
Govemance
costs
Raising donations and legacies
1718
Page 13
continued...

AN
LE
NOTES TO THE F￿ANc
YE
END
STATEMENTS- contlnued
31
DE
R2
NET ￿COMFj(EXPE￿DJTURE)
Net income/(exp¢nditLwe) is stated after Chargin￿(¢￿editing).
2024
2023
Auditors, remuneration
2,718
2,500
TRUSTEESI REMUNERATION AND BENEFIT
The￿ were no trustees, remuneration OT other beJ]¢fits for the year ended 31st Decemkr 2024 nor for the year
end￿ 31st De¢¢mb¢r 2023.
Trn$tees' expense5
There were no trustees, ex￿￿e$ paid for the year ended 31st De¢emkr 2024 nor for the Y￿ ended
31st December 2023.
COMPARATIVES FOR THE sTATE]￿ENr OF FINANCIAL ACTIVrnES
Unrestiicted
INCOME AND ENDOWMEiwfs FROM
D)nations and legacies
919.026
EXPENDITURE ON
Raising funds
1500
Cbaritable activitks
General
Grants paid
81429
870,826
Totsl
955,755
NET lNCOMFJIEXPEND￿uRE)
(36,729)
RECONCILIATION OF FUNDS
Total fill)ds brought fonvard
41,833
TOTAL FUNDS CARRIED FORWARD
5,104
Page 14
continued...

ANUG
M CHARITABLE TR
NOTES TO THE FINANCIAL STATEMENTS. tonllnlled
TDE
ST
10. DEBTOKS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2024
2023
Other d¢btors
370.000
370.000
ii.
The charity made an advance payment of£370,(X)0 (2023: £370,000) to the Mandya Hostel proje¢t.
CREDITORS: AMOiJNTS FALLING DUE WITHIN ONE YEAR
2024
2023
1500
1500
12.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Other creditors
349,555
365,656
The charity availed intsrest free loan of £349,555 (Euros 42J.528) (2023: £365,656 Ew05 421,5281 to comple*
the Mandya Hostel project on time
MOVEMENT J]¥ FUNDS
13.
Na
At111124
At
31/12r24
in fijnds
Unrestrieted funds
General fund
5,104
22,750
27,854
TOTAL FUNDS
5,104
22,750
27,854
N¢t movement in funds, included in the a￿ve are as follows:
InLming
Tesource5
Resources Movement
expended
in fi￿dS
Unrestricted funds
General fimd
1,450,188
(1,427.438)
22,750
TOTAL FUNDS
1,450,188
(1,427,438)
22,750
Page 15
continued...

ANUC
AM CHAIUTABLE TRUST
NOTES TO THE FINANCIAL STATEllfENTS- eonlfinued
RTHEYE
El
D31
T DECEMBE
2024
13.
MOVEMENT IN FUNDS- continued
Comparstlves for movement in funds
movement
in funds
At
31112123
At l/l123
Unr¢stRYCted funds
General fund
41,833
(36,729)
5.104
TOTAL FIiNDS
41,833
(36,729)
5,104
Comparative net movement in funds, included in the above are &$ follows:
Incoming Resources
Movement
in funds
Ullrestsleted funds
Genernl fimd
919,026
(955,755)
{36.729)
TOTAL FUNDS
919,026
(955,755)
(36,729)
A current year 12 months and ￿lor year 12 months ¢ombined position is as ftillows:
Net
movement
in funds
At
31112124
At i/ir23
Unrestricted funds
Generdl fund
41,833
(13,979)
27.854
TOTAL FUNDS
41,833
(13,979)
27,854
A cumt year 12 months and prior year 12 moDths combined net movement in fund4 included in th¢ a￿ve are
as follows:
In￿m￿ng
Resources Movemenl
in funds
Unrestiicted f4Dds
Gener41 fund
2,369,214
(2,383,193)
(13,979)
TOTAL FUNDS
2,369,214
(2,383,193)
(13,979)
Page 16
continued..

NOTES TO THE FNANCIAL STATE
AR
D3
STDE
ntinued
24
ER
14.
RELATED PARTY DISCLOSiiRES
There were no related party transactio￿9 for the year ended 3 1st December 2024.
I& SICNIFICANT DEBTORS AND CREDrroRS
Debtors
As * 31st Lkcember 2024, the Charity has a debtor balance of £370.01)O du4 a prominent Indian publi¢
charitsble trust founded in 1981 and based in Chikkaballapur, Kamataka.
The balance Tepres¢nts amounts advanced by the Charity in prior I￿rIodS under a forn￿1 loan arrdngement.
While the Cknity is currently unable to l(Kate the executed loan agreemenl management believes that such an
awnent exists and that the balan¢e is valid and recoverable. The debt is personally 8uarnnteed and chKks
have been carried out, including publicly available UK Companies House seaKhe% to confim) the guarn￿ has
sufficient resources to support the guardnte
Creditors
As at 31 st Derember 2024, the Charity owes £349.554.52. A fomial loan agreement Is in place in respect of this
Imlance. The ¢reditor has indicated that ihey do not intend to call wx)n this loan until the amounts due from the
charity debtor, or recoverable under the relatsl 8uarant4 have been ￿]ved.
Going Concern
The trustees have Teviewed the financial PM)Sition of the Charity, including the recov¢rability of significant debtor
balances, the existence of guardntees, and the timing of creditor obligations. Based ijn this assessnw the
trustees aR satisfied that the financial statements can be prepared on a going concern basis.
Page 17

ANU
BL
ETAtLED
RTH
TATE
ENT OF
ENDED 3
INANCIAL A￿[VITIEs
ST DECE
202
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
1,301,681
148,507
919,026
1,450,188
919,026
Total iDcothing rnurees
1,450,188
919,026
EXPENDITURE
Charltable actiiities
Bank charges
Charitable acttVAty costs
Foreign exchange variations
Grants paid
63,230
(16,101)
1,377,501
77,929
4,410
870,826
1,424,720
953,255
Support costs
GoverDan¢e Costs
Auditors. remuneration
2,718
2,500
Total resources expended
1,427,438
955,755
N¢t fineome/(expeDditure)
22,750
(36,729)
This page does not forn) part ofthe ststutory financial statements
Page 18