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2025-08-31-accounts

ObjectivesandActivit ies
SORP
referannn
Summary ofthepurposesof Para1.17 The charity'sobjectsareas follows:
thecharity as setoutinits
governing document 1.Tohelp relieve thepovertyandsuffering ofthe
destituteand abusedchildren ofNepal.
2. Tomonitorand assistwiththe operationofthe
Children'sHome, conskuctedbyTheNestling
TrustatSarangkot ensuring that:
(a)Asecurecaringenvironmentis maintained
where thebestinterestsofeachchildmaybe
served.
(b)Torelievesickness andimproveand preserve
thephysicalandpsychologicalhealthofthechil-
drenresidingtemporarilyor permanentlyatthe
Children'sHome throughpromotingahealthy
dietandlifestylewithprovision ofnecessary
medical treatmentandcounselling.
3. Toprovideorassistwiththeprovision ofedu-
cation,toinclude, butnot limitedto,thosechil-
dren residingtemporarilyor permanentlywithin
the Children's Home.
4.Tohelp relieve thepovertyandpromote health
ofwomenandchildren inNepalbyco- operating
with,andsupporting other charitiesandnon-
profitorgahisationswithsimilarobjectsand
providinggrants, itemsand services.
5.To facilitatetheprovision ofhealthcareand
health educationinthe remote inhabited,rural
locationsofNepal,workingwherever possiblein
collaborationwiththeNepalGovernment.
6. Contributetotlerelief ofsufferingamongvic-
tims ofnatural or otherkinds ofdisasterinthe
form ofmoneyforhumanitarian aid,(orother
means deemedsuitable)forpersons,bodiesoror-
ganisations in Nepal.
Summary ofthemain
activities in relation to those
Para1.17
and1.19
HavingfullyestablishedTheNestling Home
purposes forthepublic
benefit, in particular, the a)Fundraising has continued in order to
activities, projectsor implementthe charity'saimsand
servicesidentifiedinthe
accounts.
objectives.
b)Supporthas been continuedforlocal
healthcare clinicsinNepal
c)Supporthas been continued for the
educationandmedicalrequirements of
children in needinNepal
Statement confirming Para'1.18 Thetrusteeshave had regard tothe
whether thetrusteeshave Commission'sguidance onpublic benefit.
had regard to the guidance Allmoney raised hasbeenbankedinthe
issuedbytheCharity charity's accounts and no member ortrustee or
Commissiononpublic volunteerhas had anyfinancialgain or personal
benefit benefit fromthecharity's activities.
Whereexpenseshave beenclaimed,receipts
have been retained andinthemajority of cases,
therecipient has donatedallthemoney back to
thecharity.

SORP reference
Summary ofthemain Fundraisinghas decreased this year due
achievementsofthecharity, toadiminishedprogramme but activities
identifyingthedifference the stillincludedaquiznight,ateaparty,afilm
charity'sworkhas made to
thecircumstancesofits
Para1.20 show andafashionshow
beneficiaries and anywider
benefitstosociety asa The Trust'sweb sitehas proved very
whole. beneficial this year.Onlinedonationsand
TheBig Give have beentwooftheprimary
sources of income

FinancialReview
Review ofthecharity's Para The charity has endedtheyearwithan
financialposition at the end increaseinfundsin comparisontolast
of the
policyforholding reserves money raisedwillbe usedtosupport the
stating whythey areheld establishedhome as a running concern
and support a numberofhealthcare
projects.Currently, the Trust'sfundsare
withtheCharitiesAidFoundation bank
Amount ofreserves held Para1.22 None
Reasonsforholding zero Para1.22 Weintendtouseallmoneyto support our
reserves proiects.
Details offundmateriallyin Para1.24 Not applicable
deficit
Explanation of any Para1.23 Thecharityfundraises and hasasmall
uncertainties about the regular incomefromstanding ordersand
charity continuing as a going canidentify sufficient funds for the short to
concern medium termforsustainingtheHome.The
mediumtolongtermplanisthattheHome
is not dependent onTheNestling Trust but
insteadwillhave a sourceofincome from
localenterprise.The charityis involvedin
developingthis.
You may choosetoinclude fu

'ou
rther stateme

r
ntswhererelevant about
a
Fundraising and donationsfroma local
supportnetwork.
Thecharity's principal
sourcesoffunds(including Para1.47
any fundraising)
lnvestmentpolicyand
objectives including any
socialinvestment policy Para1.46
adopted
Thetrusteesrecognisetheimportance of
A descriptionoftheprincipal theHome's running coststomovetobeing
risks facingthecharity PaG1.46 fundedby local projects and initiatives,in
orderto ensureitsfinancialsustainability.
Thisrisk is mitigatedbyworkingwith
supportersin Nepal, andwitha planned,
stagedincreaseintheproportion of costs
theywillbear.
Therisk of safeguardingfundsand cash
Other has beenaddressed.Bank statements are
checked at every committee meeting to
ensuretheymatch thefinancialreports;
Segregation of dutiesatfundraisingevents
ensures that allfundsreachthecharity's
bank account.

reqisteredcharitv.
Trusteeselectionmethods Para 1.25 Approval ofnewtrusteesis decided by the
including details of any currenttrustees.
constitutionalprovisionse.g.
electiontopost or name of any
personorbody entitled to
appoint one or more trustees

Policies and procedures
adopted fortheinduction Para1.51
andtrainingoftrustees
The charity hasmade significantprogress
overthelast few years andcontinuesto
The charity's
organisational structure
and anywidernetwork with
Para1.51 send fundsfor TheNestling Homeandto
pursuethecharity'sworkviaAlliance
Nepal,HimshikharaandHDS-Nepal
whichthecharityworks which arenon-profitorganisationsinNepal.
Allmembersofthe charityhave wide
Other experienceofleading and working with
voluntarygroupsand individual volunteers.
Withinthedirectorshipthereis
considerable knowledge andexperienceof
-Business and finance
-Education
-Health
-Health and Safety
-Workingwithpublic and charity funds.
The Trustees recognise the vital
importance of safeguardingthosechildren
whowillbeinthecareofTheNestling
Home and will followtheReintegration
Guidelines for TraffickedandDisplaced
Children living in institutions,establishedby
Next Generationin Nepal. Asthe charity's
workdevelops, therewillbe child
protection, safeguarding andotherrisksto
be mitigatedbytrainingand appropriate
checks.

N.B. Figures shown arecumulative 2024-25
2023-24
2024-25
2023-24
f, E
lncome
Standing Orders 3,736 3,154
Enthuse.com 284 1,421
Paypal 902 388
Miscellaneousinternetdonations 315 147
The BigGive 14,005. 14,793
Fund Raising 4,069 5,783
Gifts 4,474 9,760
Grants 5,25A 26,750
GiftAid 2,706 284
NPG Eazy Ltd Repayment 1,725 2,550
All4Nepal 4,309 0
Banklnterest 93 68
41,869 65,097
Expenditure
Transfers AllianceNepal 8,703 8,535
Bijen 2,436 2,686
Kr.ishna(SERC) 1,145 1,266
BirthingCentre, 0 2A,261
SubashShiwakoti 2,436 2,686
EarthquakeRelief 0 1,000
FloodRelief 5,000 0
HealthEducationProgramme 5,544
Expenses-Nepal 3,714 7,666
GeneralExpenses Web sitecosts 510 509,
NewPrinter 173 0
Subscriptions NPGEasyz Ltd 0 0
BRANNGO 50 50
Commission
Legal Fees
121
30
2,218u
Finance Charges FXCharges 218 150
AccountFees 72 60
Enthuse.com 360 312
Bank Charges 9 15
30,521 47,449
ExcessofExpenditureover lncome 11,347 17,649
Balance Sheet
Opening Bank Balance CAF 38,572 2A,923
ExcessofExpenditureover lncome Nationwide 0
38,572
11,347
49,919
0

20,923

17,649
38,572
Closing Bank Balance CAF 45,610 38,822
AllforNepal 4,309 0
Creditors 0 -250
SectionA lndependent Examiner's Report
Reportto the trustees CharityName
TheNestling Trust
Onaccounts for the year
ended
31August2025
Gharityno
Setout onpages
(remember toincludethepage numbers of additional sheets)
Ireport to thetrusteeson myexaminationofthe accountsofthe qbove
charity("the Trust") for the yearendedODl4fffi/fftY.erlg{zoz{
Responsibilitiesand Asthecharity's trustees, youareresponsible forthepreparationofthe
basisofreport accountsinaccordance withtherequirements oftheCharities Act2011
("the Act").
Ireportin respectofmyexaminationoftheTrust'saccounts carriedout
undersection145of the2011Actand incarrying outmyexamination,I
havefollowedalltheapplicableDirectionsgivenbythecharitycommission
undersection145(5Xb) of the Act.
lndependent [Thecharity's grossincome exceededf250,000andIamqualifiedto
examiner's statement undertake the examination by being aqualifiedmemberof[insert nameof
applicablelistedbodyll.Deletellit not applicable.
Ihave completed myexamination.Iconfirmthatno material matters have
cometomy attentioninconnectionwith the examination(other thanthat
disclosedbelow*)whichgivesme causetobelievethatin, anymateriar
respect:
.theaccounting recordswerenotkeptinaccordance withsection130
oftheCharitiesAct; or
othe accountsdidnot accord withthe accountingrecords; or
.the accounts did not comply withthe applicablerequirements
concerning the form and content ofaccountssetoutinthe Charities
(Accounts and Reports) Regulations2008other thananyrequirement
that the accounts give a 'true andfair'viewwhichis not a matter
consideredaspart of an inddpendent examination.