Charity registration number: 1154244
The Arah Foundation
Annual Report and Financid Ststements
for the Year Ended 31 March 2025
WESTCOTTS
CHAR TEIIED ACCOU14TANTS
4 14LISINESS ADVISERS

The Arah Foundation
Contents (continu8d)
Reference and Administrative Details
Trustees, Report
2to4
Independent Examinerfs Report
ststement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t015

The Arah Foundation
Reference and Administrative Details
Mrs AArah
MrWJArah
Charlty Registration Number
1154244
Principal Office
clo Mcfarlanes LLP
10 Norwch Street
London
ED4A 1BD
Independent Examiner
Westcotts (SW) LLP
Timberty
South Street
Axminster
Devon
EX13 SAD
Page 1

The Arah Foundation
Trustees. Report
The trustees present the annual report together wth the financial statements of the charity for the year
ended 31 March 2025.
Objectlves and activities
Objects and aims
The Trusys objectives are the provision of funds for general charitable purposes, education, training,
arts and culture. human rights and religious and racial harmony. The Trust operates in England &
Wale4 St Vincent and Grenadines and Turkey.
The aims of the Trust are to provide funds for the following"
1. General charitable purposes
2. Education and training
3. Arts and culture
4. Human rights
5. Religious and racial harmony
The Trust seeks to aid established charities in these areas by general grants seeking to support the
full range of fields that the charity is involv8J in.
The Trust is open to more targeted grants but these wll only be made following discussion by the
Trustees.
The Trust is unwilling to account for more than 10°/o of the funding of a charity but may do so in
exceptional cases following a decision by the Trustees.
By making grants to the chosen charities the Trust is furthering its aims and objectives. Being able to
continue to support the chosen charities is how the success is measured.
Publk benaflt
The trustees confirm that they have complied wth the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achievements and perforniance
During the year, the Trust made donations totalling £59,900 to a variety of charities and foundations in
order to further the mentioned objectives. The trustees therefore consider that they have achieved the
charitable objectives during the year and have available funds to continue m*ting these objectives in
the foreseeable future.
Grant funding the charities has allowed existing charities to continue and expand their areas of
supportlactivity.
Grant making to other organisations is the only significant charitable activity undertaken during the
period.
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The Arah Foundation
Trustees. Report (continued)
Financial review
The Trust's work is entirely reliant on voluntary income. This voluntary income is then invested to
generate income for the Trust.
The Fund received a substantial donation during the 2018 financial year. This funding V￿[1 allow the
Trust to continue and expand its support of related charities.
Policy on reseNes
The trustees will ensure that sufficient reseNes are Maintain￿ to continue the work of the Trust for
the foreseeable future.
As at the 31 March 2025 the charity held £13.076,496 in unrestricted funds. £11,000,000 vras
invested into gilts in order to achieve a return on the funds held. As at 31 March 2025, the investment
held was worth £11.760,049. The level of grants made each year is variable and as such, the funds in
place are deemed adequate to allow the Trust to continue and give grants as they see fit.
Plans for future perlods
The trustees will continue to invite applications from individuals and organisations for funds to further
benefit the causes that the Trust was set up to benefit.
The Trust wtll seek support from its trustees where required in the future.
structure, governance and management
Racrultment and appointment of trustees
The Trustees review from time to time any names bought forward for their consideration of those vtho
have a skill or qualificab-on that wll benefit the Trust.
If there is a unanimous wish that they be appointed, the role is discussed with the nominee and if
relevant, this is made at the next possible meetirvJ of the trustees follovRd by appropriate induction
pr0￿dureS.
Organisationalstnjcture
The Trust has no employees and none are envisaged.
All decisions are made by the Trustees.
The Trust only makes grants to established charities.
Proposed grants are discussed by the Trustees. If the sum considered is below £20,000 then grants
can be made on recommendation wthout further re3earch or contact. For sums above this figure and
en the Charity is not a household name (eg Save the Children) then Executives l Representatives
of the charity under consideration are contacted. relevant materials requested and meetings held.
During the current year and for the forv3eeable future, the trust*s are involved in the key
management of the Trust and therefore no remuneration is paid to these individuals
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The Arah Foundation
Trustees, Report (continued)
Relationships with related parties
Trustees
The Trust's only related parties are the trustees.
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial statements. the
trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose wth reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations
2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
The trustees are responsible for the Maintenan￿ and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in otherjurisdiction&
The annual report was approved by the trustees of the charity on 2411L l L>
behalf by-
and signed on its
Mrs A Arah
Trustee
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The Arah Foundation
Independent Examiner's Report to the trustees of The Arah Foundation
I report to the trustees on my examination of the accounts of The Arah Foundation for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity trustees of The Arah Foundation you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the The Arah Foundation's accounts carried out under section
145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions
given by the Charity Commission under section 145(5){b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of The Arah Foundation as required by section 130
of the Act" or
2. the accounts do not accord with those records., or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view which is not a matter considered as part
of an independent examination.
I have no concerns and have come across no other matters in connection wth the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Robyn Gifford-England ACA
Westcotts (SW) LLP
Timberly
South Street
Axminster
Devon
EX13 SAD
1610112L
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The Arah Foundation
ststement of Financial Activities for the Year Ended 31 March 2025
Unrestricted
funds
Total
2025
Total
2024
Note
Income and Endowments from:
Investment income
68,134
68,134
61,818
Total income
68,134
68,134
61,818
Expenditure on:
Charitable activities
85,534
85,534
312,653
Total expenditure
Gainsllosses on investment assets
(85,534)
466,792
(85,534)
466,792
(312,653)
328,186
Net income
449,392
449,392
77,351
Net movement in funds
449,392
449,392
77,351
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12,627,103
12,627,103
12,549,752
13
13,076,495
13,076,495
12,627,103
All of the charitls activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 13.
The notes on pages 8 to 15 form an integral part of these financial statfimftnts.
Page 6

The Arah Foundation
(Registration number: 1154244)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Investments
11,760,049
11,319.452
Current assets
Debtors
Cash at bank and in hand
10
11
20,463
1,297,389
19,246
1,289,604
1,308,850
1,317.852
Creditors: Amounts falling due within one year
Net current assets
12
(1,406)
1,199
1.316.446
1,307,651
Net assets
13,076,495
12.627,103
Funds of the charity:
Unrestricted income funds
Unrestricted funds
13,076,495
12,627, 103
Total funds
13
13,076,495
12,627,103
The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on
14liZ.11?.. and signed on their behalf by-
Trustee
The notes on pages 8 to 15 fom an integral part of these financial statements.
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The Arah Foundation
Notes to the Financial Statements for the Year Ended 31 March 2025
l Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities
statement of Recommended Practi￿ issued in October 2019, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Arah Foundation meets the definition of a public benefit entity under FRS 102. The accounts
(financial statements) have been prepared under the historical cost convention with items recognised
at cost or transaction value unless otherwise stated in the relevant note{s) to these accounts.
Going concern
The trust&s consider that there are no material uncertainties about the charity's ability to continue as
a going concem.
Income and endowments
All income is included in the statement of financial activities when entitlement has passed to the
charity, it is probable that the economic benefits associated with the transaction will flow to the charity
and the amount can be reliably measured. The following specific policies are applied to particular
categories of income:
income from donations or grants is recognised ￿en there is eviden￿ of entitlement to the gift,
receipt is probable and its amount can be measured reliably.
income from donated goods is measured at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale
value. Donated facilities and services are recognised in the accounts ￿en received if the value can
be reliably measured. No amounts are included for the contribution of general volunteer&
Investment income
Dividends are recognised once the dividend has b*n declared and notification has been re￿iVed of
the dividend due.
Page 8

The Arah Foundation
Notes to the Financial Statements for the Year Ended 31 March 2025
(continued)
Expendlture
Expenditure is recognised on an accruals basis as a liability is incurred. ExpendituE includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable
trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its beneficiaries, including those support costs and
costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflectirKJ the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Charltable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support thern.
Grantpmvisions
Provisions for grants are made when the intention to make a grant has been communicated to the
recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Governance costs
These include the costs attributable to the charity's Complian￿ wth constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reimbursed
expenses.
Taxatlon
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purp)ses.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Page 9

The Arah Foundation
Notes to the Financial Ststements for the Year Ended 31 March 2025
(continued)
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at
the balan￿ sheet date. Realised gains and losses on investments are calculated as the differen
between sales prO￿edS and their market value at the start of the year, or their subsequent cost, and
are charged or credited to the Statement of Financial Activities in the peric*J of disposal.
Unrealised gains and losses represent the movement in market values during the year and are
credited or charged to the Statement of Financial Activities based on the market value at the year end.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Financial instruments
Classffication
A financial asset or a financial liability is recognised only then the entity becomes a party to the
contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the amount receivable or payable including any
related transaction costs, unless the arrangement constitutes a financing transaction, where it is
recognised at the present value of the future payments discounted at a market rate of interest for a
similar debt instrument
Current as*ts and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or re￿iVed and not discounted.
Fair value measurement
The best evidence of fair value is a quoted pri￿ for an identical asset in an active market. When
quoted prices are unavailable, the price of a re￿nt transaction for an identical asset provides
eviden￿ of fair value as long as there has not been a significant change in economic circumstances
or a significant lapse of time Sin￿ the transaction took place. If the market is not active and recent
transactions of an identical asset on their own are not a gocrfj estimate of fair value, the fair value is
estimated by using a valuation technique.
Page 10

The Arah Foundation
Notes to the Financial Statements for the Year Ended 31 March 2025
(continued)
2 Investment Income
Unrestrlcted
funds
General
Total
2025
Interest receivable and similar income;
Interest ￿e1Vable on bank deposits
Other income from fixed asset investments
50,942
17,192
68,134
50,942
17,192
68,134
Unrestricted
funds
General
Total
2024
Interest receivable and similar income"
Interest receivable on bank deposits
Other income from fixed asset investments
17,889
43,929
17,889
43,929
61,818
61,818
3 Expenditure on charftsble activities
Unrestricted
funds
General
Total
2025
Note
Grant funding of activities
Governan￿ costs
59,900
25,634
59,900
25,634
85,534
85,534
Unrestricted
funds
General
Total
2024
Note
Grant funding of activities
Governan￿ costs
299,400
13,253
299,400
13,253
312,653
312,653
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The Arah Foundation
Notes to the Financial Statements for the Year Ended 31 March 2025
(continued)
4 Analysis of governance and support costs
Governance costs
Unrestrlcted
funds
General
Total
2025
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Other govemance costs
516
999
24,119
25,634
516
999
24,119
25,634
Unrestrlcted
funds
General
Total
2024
Audit fees
Other fees paid to auditors
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
other governance costs
(40)
(40)
440
848
12,005
13,253
440
848
12,005
13,253
5 Grant-maklng
Analysis of grants
The trust has opted to use the disclosure exemption which therefore means that an analysis of grant
recipients is not required.
2025
2024
Grants to Institutions
All grants to institutions
Activity
Grant makirKJ
59,900
299,400
6 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have re￿1V8￿ any remuneration from the charity
during the year.
No trustees have re￿iVed any reimbursed expenses or any other benefits from the charity during the
year.
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The Arah Foundation
Notes to the Financial Ststements for the Year Ended 31 March 2025
(continued)
7 Independent examlnerfs remuneration
2025
2024
Examination of the financia statements
516
440
Other fees to examiners
All other *rvices
999
8 Taxation
The charity is a registered charity and is therefo￿ exempt from taxation.
9 Fixed asset investments
Other investments
Listed
investments
Total
Cost or Valuation
At 1 April 2024
Additions
Revaluation
Movement in cash balance held
11,319,453 11,319,453
(11,725,000) (11,725,000)
466,792
466,792
11,698,804 11,698,804
At 31 March 2025
11,760,049 11,760,049
Net book value
At 31 March 2025
11,760,049 11,760,049
At 31 March 2024
11,319,453 11,319,453
Page 13

The Arah Foundation
Notes to the Financial Statements for the Year Ended 31 March 2025
(continued)
10 Debtor8
2025
2024
Accrued income
20,463
19.246
11 Cash and cash equivalents
2025
2024
Cash at bank
1,297,389
1,289,604
12 Creditors: amounts falling due within one year
2025
2024
Accruals
1,406
1,199
13 Funds
Balance at
1 April
2024
other
Incoming Resources recognised
resources
expendethJainsl(losses)
Balance at
31 March
2025
Unrestrfcted funds
General
12,627,103
68,134
{85,534)
466,792 13,076,495
Balance at
Other
Incoming Rasourcas recognised
resources
expendethJainsl{losses)
Balance at
31 March
2024
2023
Unrestrictsd funds
General
12,549,752
61,818
312,653
328,186 12,627,103
14 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 31 March
2025
Fixed asset investments
Current assets
Current liabilities
11,760,049
1,317,852
1,406
11,760,049
1,317,852
1,406
Total net assets
13,076,495
13,076,495
Page 14

The Arah Foundation
Notes to tha Financial Statements for the Year Ended 31 March 2025
(continued)
Unrestrlctsd
funds
General
Total funds
at 31 March
2024
Fix8J asset investments
Current assets
Current liabilities
11,319,452
1,308,850
(1,199)
12,627,103
11,319.452
1,308,850
{1,199)
12,627.103
Total net assets
15 Related party transactions
There were no related party transactions in the year.
Page 15