REGISTERED CHARITY NUMBER: 1153329 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR MC AND KM KAMDAR FOUNDATION Barber & Company A trading name of PCM Aecounling Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HAI 3EX
MC AND KM KAMDAR FOUNDATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees Independent ExAminer'5 Report Statem¢nt of Financial Aetivities Statement of Fin*nci&l Position Notes to the FiDnncial Statements Detailed Statement of FinanciAI Activities 10
MC AND KM KAMDAR FOUNDATION REPORT OF THE TRLISTEES FOR THE YE.4R ENDED 31 MARCH 2025 The trustees present their report with the financial statements of the eharity for the year ended 31 March 2025. The trustees have adopted the provisions of A¢counting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RertIng Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019). OWEcfIvES AND ACTIVITIES Objectives and Activities To promote advancement of health and education, relief of poverty and other charilable purposes within ihe United Kingdom and other countries throughout the world {eg. Keny4 Ugand7A, Rwanda, Irkdi& South America etc.). Significant Activities Significant activities undertaken during the year, include the following.. l. The advancement of education in Indi& Kenya and the United Kingdom. 2. Assisting in the relief of poverty in Indi4 Keny4 rwanda and Uganda. 3. The promotion of health advancement in 3rd world counlries and also within the United Kingdom. 4. Assisting in the relief of those in need. by reason of youth, age, ill-health, disability, financial hardship or other disadvantage. ACHIEVEMENTS AND PERFORMANCE CharitAble activilies Charitable activities undertaken and donations made to date, include ihe following-. Wiihin the United Kingdom Ma¢millan Cancer Suppot1, St Lukes Hospice, NVA, Life Global UK, Sense International, Learning Possibilities. Shri Valabh Nidhi, The Hybiene Bank, Shri Jalaram Temple, British Lung Foundation, Save the Children, Lions Club. 2. In the Rest of the World Jain Social GtDup, (Kenya Cataract Operations. Wheelchairs), NVA (Jiv Daya), RIAry Club(freedom for girls Mumbai), Life Global India, Navnai Vanik Association, Shree Stankakwasi Jain Mandal. STRucfuRE, GOVER]NANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenl. a deed of trnst and constitutes an unincorpornted charity. REFERENCE AiYD ADMINISTRATIVE DETAILS Registered Charity number 1153329 PrincipAI address Ro)'ston Lodge 3 Oakleigh Road Hatch End Pinner Middlesex HA5 4HB Trustees D M Kamdar Mrs A Kamdar M C Kamdar l D Kamdar R D Kamdar S D Kamdar Page I
MC AND KM KAMDAR FOUNDATION REPORT OF THE TRUSTEES FOR THE I'EAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTIL4TIVE DETAILS Independent Examiner Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HAI 3EX Approved by order of the board of trustees on 23 January 2026 and signed on its behalf by: Mrs A Kamdar - Trnstee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MC AND KM KAMDAR FOUNDATION Independent examiner's report to the trustees of MC and KM Kamdar Foundation I report to the charity trustees on my examination of the accounts of MC and KM Kamdar Foundation (the Trust) for the year ended 31 March 2025. Responsibilities And basis of rert As the charity Iruslees of ihe Trusl you are responsible for the preparation of the a¢counts in accordance with the requirements of the Charilies Act 2011 ('the Aci,). I re]x)rt in respeci of my examination of ihe Trust's accounls Carried out under Section 145 of the A¢1 and in carrying oul my examination I hav¢ followed all applicable Directions given by the Charity Commission under Section 145(5Mb) of Ihe Act. Independent examiner's statement I have completed my examination. I confirni that no material matters have Come to my Plttention in conneclion with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act- or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts Set oul in the Charities (Accounts and Reports) Regyulations 2008 oiher than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. have no concerns and have come across no other matters in connection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts 10 be reached. Christopher Horsley Barber & Company A trading name of PCM Accounting Limited 2 Jardine House Harrovian Business Village Bes5boroubJh Road Harrow Middlesex HAI 3EX r o Date: 23rd January, ?026 Page 3
MC AND KM KAMDAR FOUNDATIOIY STATEMENT OF FIP4ANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 Total funds Unrestricted fund Notes INCOME AiYD ENDOWMENTS FROM Donations and legacies 50,000 EXPENDITURE ON Charitable activities Governance costs Charitable donations 791 6,481 1,010 800 Total 7272 1,810 NET INCOMEI(EXPENDITURE) 42,728 (1,810) RECONCILIATION OF FUNDS Total funds brought fonvard 4J50 6,160 TOTAL FUNDS CARRIED FORWARD 47,078 4,350 The notes fonn part of these financial statements Page 4
MC AND KM KAMDAR FOUNDATION STATEMENT OF FIiN.4NCIAL POSITION 31 IMARCH 2025 31J.25 Unrestricted fund 31.3.24 Total funds Notes CURRENT ASSETS Cash at bank 47,814 5,086 CREDITORS Amounts falling due within one year (736) (736) NET CURRENT ASSETS 47,078 4,350 TOTAL ASSETS LESS CURRENT LIABILITIES 47,078 4,350 NET ASSETS 47,078 4,350 FUTr4DS Unrestricted funds 47,078 4,350 TOTAL FUiYDS 47,078 4,350 The financial statements were approved by the Board of Trustees and authorised for issue on 23 January 2026 and were signed on its behalf by-. D M Kamdar- Trustee A Kamdar- Trustee The notes forni part of these financial statements Page 5
MC AND KM KAMDAR FOUNDATION NOTES TO THE FINAIYCIAL STATEMENTS FOR'fHE YE.4R ENDED 31 MARCH 2025 ACCOUIYTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the C.harilies SORP (FRS 102) 'Accounling and Reporting by Charities: Statement of Recommended Practice applicable 10 charities preparing their accounts in accordance with the Finan¢ial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in Ihe UK and Republi¢ of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. INCOME All income is recognised in the Statement of Financial Adivities once the ¢harity has entitlement to the funds, it is probable that ihe income will be received and the amount Can be measured reliably. EXPENDITIIRE Liabililies are recogynised &8 expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it 15 probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basi5 and has been classified under heading)s that aggregyat¢ all ¢osl related to the category. Where costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis Consistent wilh the use of resources. Grdnls offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. TAXATION The charity is exempl from t&¥ on its charitable activities. FUND ACCOIINTING Unresiricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds Can only be used for particular restricted purposes within the objects of the charity. Restriclions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nalure and putyose of each fund is included in the notes to the financial statements. TRUSTEES, REMUNF.RATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. TRUSTEES, EXPENSES There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 6 ontinued...
MC AND KM KAMDAR FOUNDATION NOTES TO THE FINANCIAL STATEryqENTS - continued FOR THE I'EAR ENDED 31 MARCH 2025 COMPAIUTIVES FOR THE STATEMEIYT OF FINANCIAL AcfivITIES Unrestricted fund EXPENDITURE ON Charitable activities Governance costs Charilable donalions 1.010 800 Total 1,810 NET INCOMEI(EXPENDITURE) (1,810) RECONCILIATION OF FUNDS Total funds brought forward 6,160 TOTAL FUNDS CARRIED FORWARD 4,350 CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other creditors 736 736 MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 4J50 42,728 47,078 TOTAL FUNDS 4JS0 42,728 47,078 Nei movemenl in funds, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestricted funds General fund (7272) 42,728 TOTAL FUNDS 50,000 (7272) 42,728 Page 7 continued...
MC AND KM KAMDAR FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE I'EAR ENDED 31 MARCH 2025 MOVEMENT IN FUNDS- continued ComparAtives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 6,160 (1.810) 4.350 TOTAL FUNDS 6,160 (1,810) 4,350 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movemenl in fvnds Unrestricted funds General fund (1.810) (1,810) TOTAL FUNDS (1,810) (1,810) A current year 12 monihs and prior year 12 months combined w)silion is as follows: Net movemenl in funds At 31.3.25 At 1.4.23 Unrestricted funds General fund 6,160 40,918 47.078 TOTAL FUNDS 6,160 40.918 47,078 A Current year 12 months and prior year 12 monihs combined net movement in funds, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestrieted funds General fund 50,000 (9,082) 40,918 TOTAL FUNDS 50,000 (9.082) 40.918 Page 8 continued...
MC AND KM IL4MDAR FOUIYDATIOIY NOTES TO THE FINANCIAL STATEMENTS- contlDued FOR THE YEAR EryDED31 MARCH 2025 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2025. Page 9
MC AND KM KAMDAR FOUiYDATION DETAILED STATEMEiYT OF FINANCIAL ACTIVITIES FOR THE YEAR EiNDED3J MARCH 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS DonAtiOllS And legacies Donations so,000 Total incoming resources EXPENDITURE ChRritAble activities Grdnls to in51itutions 6.466 800 Support costs Governance eost5 Accountancy and le&yal fees Bank charges and Inte5t 827 183 617 189 806 1,010 Total resources expended 7272 1.810 iyet incomel(expendilure) 42,728 (1.810) This page does not fomi part of the slatutory financial sthtements Page 10