2025-05-31-accounts

To

Trustees' Annual Report for the period

Period start date Period end date 01 06 2024 31 05 2025

From

Section A

Reference and administration details

Charity name Gunatit Jyot Foundation ~~I~~

lou __ Other names charity is known by

Charity's principal address

Lady Walk, Long Lane

Heronsgate Rickmansworth Hertfordshire Postcode woJ soH J

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
ShobhanabenM Gandhi	Chairperson		y) By the Trustees' resolution
Dr Naina Visani	Secretary		By the Trustees' resolution
Shila Popat	Vice Chairperson		By the Trustees' resolution
Kalpana Visani	Treasurer		By the Trustees' resolution
Ila Vaghela			By the Trustees' resolution
Dinagauri Bharkhda			By the Trustees' resolution
Chandrakala Patel			By the Trustees' resolution
Rekha Khamar			By the Trustees' resolution
Usha Kotecha			By the Trustees' resolution

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

Names and addresses of advisers (Optional information) Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information) ~~——=~~ Section B Structure, overnance and mana ement Description of the charity's trusts

Deed of Trust dated 1[st ] June 2013 and Supplemental Deed of Trust dated

• Trust

• How the charity is constituted Trustee selection methods B[y the ] Trustees' resolution

• Additional governance issues (Optional information) 1. Meetings are held every quarter by the Trustees to discuss and

• You may choose to include review strategy, planning, developments, financial and

• additional information, where administrative matters

• relevant, about: 2. All trustees have been provided with guidance notes produced by

• • the Charity Commission policies and procedures 3. Specific activities have been delegated in areas of accounting,

• adopted for the induction and religious and cultural activities, donations, youth activities, food

• training of trustees; preparations and projects

• • the charity's organisational 4. Structure and delegation processes have been instigated to structure and any wider promote and encourage the skills and for the charity to strengthen network with which the charity its skill base works; 5. The Trustees have a duty to identify and review the risks to which

• • the charity is exposed and to ensure appropriate controls are in relationship with any related place at all times.

• parties; 6. The Trustees take professional advice as and when required.

• • trustees' consideration of 7. All trustess are forwarded any correspondence received from the

• major risks and the system Charity Commission. and procedures to manage them. ~~Es~~

• Section C Objectives and activities The advancement of the Swaminarayan denomination of The Hindu Religion for the public benefit in particular by: a) helping aspirants to achieve spiritual enlightenment by becoming

• Summary of the objects of the 'Brahmaswarup' and serve 'Parbrahmaswarup' by reference to the charity set out in its teachings of his Divine Holiness Pappajimaharaj. governing document b) advancing and propagating the Swaminarayan denomination of the Hindu religion amongst its members and the wider public with particular reference to the teachings and principles of Lord Swaminarayan and Gunatitanand Swami.

• ~~oa~~

• TAR 2 March 2012

The Charity had a successful year. The Trustees have considered the guidance produced by the Charity Commission on the provision of Public Benefit and the Charity has achieved the Public Benefit objective by:

• Meeting the spiritual requirements of the congregation Providing spiritual guidance to individuals/families Providing sacred space for personal prayer and contemplation

• • • • • Conducting pastoral work including visiting the sick and the bereaved

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

• Promoting and propagating the teaching of His Divine Holiness Pappajimaharaj and the principles of Lord Swaminarayan and Gunatitanand Swami through sermons, courses and focus groups

• • Attending Virtual Sabha meetings with the younger member of the community and providing guidance and clarifications

• Attending Virtual Sabha meetings with the members co-ordinated as the Sakhi Group, which is a group if retired ladies gathering on an informal basis

• Hosted a number of events to celebrate the Divine Day for P.P.Didi, P.P.Jyotiben & P.P.Deviben at Ladywalk.

• Also hosted the Family Funday in August 2024 as part of the Divya Prakash parva

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

• policy on grantmaking;

• policy programme related investment;

• contribution made by volunteers.

TAR

3

March 2012

Section D

Summary of the main achievements of the charity during the year

Achievements and performance

Summary of the Activities undertaken by the Charity:-

• Meeting the spiritual requirements of the congregation, and in the era of the COVID Pandemic, we have also been holding on line events for the congregation to participate

• Providing spiritual guidance to individuals/families

• Providing sacred space for personal prayer and contemplation Conducting pastoral work including visiting the sick and the bereaved and providing services online

• Promoting and propagating the teaching of His Divine Holiness Pappajimaharaj and the principles of Lord Swaminarayan and Gunatitanand Swami through sermons, courses and focus groups Supporting other Charities in the UK and overseas

• Hosting events at Ladywalk including seminars, Easter Egg Hunt for the children. Also hosted the Family Funday in August 2024 as part of the Divya Prakash parva

March 2012

4

TAR

Section E Financial review Breer MRT ~~ST ci Sa~~

Brief statement of the

charity's policy on reserves

All the funds raised during the year were unrestricted funds and it is the Charity's policy to build up the reserves to support the future growth plans and activities.

The Charity funds are placed on an interest bearing account for ease of access.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

• the charity's principal sources of funds (including any fundraising);

• how expenditure has supported the key objectives of the charity;

• investment policy and objectives including any ethical investment policy adopted.

~~AAA~~ Section F Other optional information ~~EER ES ELT~~

Section G Declaration ~~FS~~ The trustees declare that they have approved the trustees' report above. ~~A, TIE~~ Signed on behalf of the charity's trustees

Signature(s) O flPeI Full name(s) Miss Shila Popat Dr Naina Visani Position (eg Secretary, Chair, etc)

Date 22th February 2026 1 ~~see|~~

TAR

March 2012

5

Gunatit Jyot Foundation Financial Statements for the year ended 31 st May 2025 Registered Charity Number: 1156223

Gunatit Jyot Foundation Statement of financial activities For the period from 1 st June 2024 to 31 st May 2025 Charity No. 1156223 Restricted income funds Recommended calegories by actlvlty Unrestricted funds Endowmenl lunds Prior year funds Total funds Incoming resources (Nole 3) Income and endowments from: Donations and legacies Investmenls F01 F02 F03 F04 F05 144,886 23,949 168835 106.444 23.397 129 841 Total Resources expended (Note 4) Expenditure on: Rai￿ng funds Charilable activilies Separate material item ol eynse Other 23,949 168,835 31,847 6,470 52.666 6,470 6,561 44,878 6,598 6,108 92,991 Total 6,561 44,878 Net incomel(expenditure) before investment galnsl(losses) 123,957 Nei gainslllosses) on invesimen15 123,957 36,850 Net Incomel(expenditure) 123,957 123.957 36.850 Net movement in funds 123,957 123.957 36,850 Reconclliatlon of lunds.. Totd lunds broughl lO￿ard Total funds carried fonvard 546.655 670,612 546,655 670.612 509,805 546.655

Gunatit Jyot Foundation Balance sheet As At 31 st May 2025 Charity Number: 1156223 Restricted Income funds Unrestricled funds Endowment Total thls funds year Total last year Fixed assets Tanglble assets F01 24,558 24,558 F02 F03 F04 24,558 24,558 F05 13,035 13,035 (Note 6) Total Ilxed assets Current assets Debtors (Noie 7) Cash at bank and in hand (Nole 9) Total current assets 575,533 75.186 650,719 575,533 75.186 650,719 250,000 287,925 537,925 Creditors: amounts talling due wlthin one year (Note 8) 4,665 4,665 4,305 Net current assets/(liabilities) 646,054 646,054 533,620 Total assets less current liabilitles 0,612 ,612 546,655 Total net assets or Ilabllities Funds of the Charity 670.612 670,612 546,655 Unrestricted lunds 670,612 670,612 670.612 670,612 546,655 546,655 Total funds Signed by one or two trustees on behall of all the trustees Date of approval ddlmml Signature Print Name Miss Shila Po at Dr Naina Visani 1010212028 1010212026

Gunatit Jyot Foundation Notes to the accounts Year ended 31st May 2025 Note 1 Basis of preparaiion Thls sectlon should be completed by all charities. 1.1 Basls of accounllng These accounts have been prepared under the historical cost convention with items recognised at cosl or transaction value unless othewise staled in the relevant note(sl lo these accounts. The accounts have been prepared in accordance with.. the Statement of Recommended Practice.. Accounling and Reporting by Charilies preparing their accounls in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014 and with. and with. the Financial Reporting Standard applicablo in Ihe Uniled Kingdom and Republic of Ireland (FRS 1021 and with the Charities Act 2011. 1.2 Going concern If there a￿ material uncertainties related to events or conditions Ihat C8St significant doubt on the charity s ability to continue as a going concerns please provide the following details or state 'lilot applicable" if appropriate.. An explanation as lo those factors Ihal support the conclusion that the charity is a going concern,. Not applicable Disclosure ol any uncertainties thal make the going concern assumption doubtful.. Not applicable Where accounts are not prepared on a going concern basis, please disclose this lact together with Ihe basis on which the Iruslees prepared the accounts and the reason why Ihe charity is not regarded as a going concern. Not applicable 1.3 Change of accounting policy The accounls present a true and fair view and the accounting policios adopted are Ihose outlined in nole 2. Yes. -Tick as appropriate No. 1.4 Changes lo accounting estimates No changes lo accounting estitnates have occurred in the reporting period13.46 FRS 102 SORP}. Yes. -Tick as appropriate 1.5 Malerial prior year errors No material prior year error have been identilied in the reporting period (3.47 FRS 102 SORP). Yes" No. -Tick as appropriate

Gunalit Jyot Foundation Notes to the accounls Year ended 31 st May 2025 (cont'd) Note 2 2.2 INCOME Accountlng policles This standard lisl olaccounlingpolicies has been applieLI by Ihe chanly exc8pI lor IIyos8 lick8d"No'or'N/a". Vvhere a di118renl or8(klitionalpolicy has tjeen atlopled Ihen Ihi5 ts deiailedin Ihe box below. Recogniiion ol Income These are included In the Sialemenl ol Financial Activities ISOFAI when.. Ihe charily b8coffle5 enliiled lo Ihe ￿SOurCes., il is tnore1ikely Ihan nol thal Ihe Iru51ees will receive Ihe resources.. arKJ the mone&ry value can b8 mea5uwed with sulli¢ieni reliability. Yes Nla There ha5 t)een no 0115etting ol assets a￿1 liabilitie5. or InEDrne arKI expenses. unles5 required rmitled by Ihe FRS 102 SOFIP or FFIS 102. Yes No Nia Offsettlng Yes ND Nla Grants and ch)natsar￿ ar8 onty inclL%le(l in the SOFA when the g8n8ra incorne recognition ciiteria are met15.10 10 5.12 FRS102 SORPI. Gwants and rjonatlons In the case of perforrnance related grai)Is, income rnu5t otbly be recognised lo Ihe exienl al Ihe charity has prOV￿e￿ Ihe swilled o01￿S or services as enkn'iiemenl lo the granl Onty￿¢Urs when th8 ￿￿OrManCe olate(I conditions are met15.16 FRS 102 SORPI. L￿aCleS are included in the SOFA when receipt is probable. Ihat Is. when there has been grant of probale. the executors have established Ihal there a￿ sulliclenl assets In the esiate and any conthtions attached to the legaw are either within Ihe control ol the charily or have been meL Yes Nla Legacles Yes No Nla Yes ND Nla Governrnent grarfs The cha￿ty has r￿e1ved government grants In Ihe retA)rting period G1ft Aid receivable is included in incorne wkEn there is a valid declaration from Ihe clonor. Any Gift Ald amount recovgred on a donation Is considered lo be part of Ihal Gift and is Irealed as aTh a(kJition to the same tund as Ihe initial (k)natioTr unless donor oi the terms ol the a￿81 have 5pecilled ethemisè. T8x reclalms on don8tlon$ and gifts Yes No Nla es No Nla Conlr8ctuJl income and Th15 Is only included in thfy SOFA once the charily has provided the rela18d goods or perforrnance rèlated services or tnel Ihe ￿r[orMan￿ related wndilions. grantg Yes No Nla Donated good5 Donated gDcxJs are measured at lair value Ilhe amount for which the a5sei coukl be exchanged) unless irnpractical lo do 50. The cost of any stock of go(NJ5 th)nale(I lor distribution to Ikneficiaries 15 deerned 10 be the laii value ol thosè gills al lh8 time ol Ihèlr receipt they are recogni88(J on ret6lpi. In tl)e reporting period In which the slocks are d151ributed. Ihey are recognised as an expens& al the carrwng amounl of thè stocks at distribution. Donated goods lor resale ale m8asured ai fair vdue on initial recognilion, which is Ihe expected proce8ds from sale less Ihe 8xpec18d w51s ol sale. and recognised in 'In(￿rne from oiher Nading aclivilie5' with the correspon¢ing stock recogn15ed in the balance sheel. On Ils sale the value of stock is charged againsl'lncome frotn olher trading aclivilie5' and the prO￿e￿$ Irorn sale are also recognised as'lncome Irorn other trading acllvit+es'. Yes No Nla Yes Nla Yes No Nla GocKJs donated lor on-going use by Ihe charity are reco9ni5ed as tangib￿ fixed assels aNd Included In the SOFA a8 incoming resources when receivab￿. Yes No Nla Gifts in kind lof use by the charfly are inclLjd￿I in the SDFA as Sncome Irom donations when receivable. Donated gervlcey and Donated seNlces aFMI facilitie5 *e Included In the SOFA when rec&ived al the value of the gilt 10 the charity provided the value ol the grft can be measured reliably. Donat￿1 s8rvic8s arKJ lacllllles that are consutnod immedlalely are recognised a5 income with an equivalent amouni recogni5ed as an exponse unow Ihe appropriate headlng In Ihe SOFA. Yes Nla Yes No Nla Yes No Nla Support Costs The charity has incur￿d expendi￿re on supporf COSIS. Yes Nla Volunwer help The valug of any voluntary help r￿1Ve4 Is not included in the accounts bul 1$ (Jescribed in the trustees, annual report. es No Nia Inclxne from intere51, royalties and dlvldends This is included in thè aeeounts when receipl 15 [KObab￿ ancj the afflounl receivable can be m8asur8d rellablv. Yes Nla Income Irorn rnembeishlp Membership 5ubseriptions received in Ihè nature of a gift are re¢ognised in Donations subscrlptlon$ and Legacies. Memtrftrshio subscrwtions which qive5 a membei Ihe riohl lo buv Se￿iCe$ or other os No Nla

Gunatli Jyot Foundation Notes to the accounts Year ended 31st May 2025 lcont'd) Laefits are recognised as Income eamed from ltre provision of goods ancj seryices as incoine tyom charitable aclivilies. S•tt￿ment of Insuranc• lalms Insurance claifns are only included in the SOFA bvhen the general illcome recognition criteria ale rnel15.lo 10 S.12 FRS102 SORPI and ar8 incILK￿ a5 an ilem ol Other incorne in the SOFA. Yes No Nla Invèsknenl galns and losses This includes any iealised ￿ unrealised gains ￿ losses on the sale ol invesiments arKI any gairl or loss resulling Irorn revaluing invèslm8nls lo market value al Ihe erKI ol the year. Yes No Nia 2.3 EXPENDITURE AND LIABILITIES Liablllty recognltlon Liabililies a￿ ￿￿nISe[l where Il is tnor8 likely not Ihal lhe￿ is a18gal or nsiruclive obligation Committing the charity lo pay out resouices Ihe amount Df the obligalion can bg m8asured wlh reasonable ceriainly. SupKK)rl COSIS have been allocaled between gov8rnanc@ ¢OSts and other support. Governanc& cosls Cofflprise all £osts invofvino public &couniabilily ol Ihe charity aThJ ils compliance wilh regulation good piaciice. Yes No Nla Governanc• and yjjpport Cost$ es No la Support costs inclLMJe central lunctKJns and have been alkKateé to activity c05t caiegoiies on a basis consislenl wilh Ihe use of iesources. eg allotAling properly cosis by fli)or areas, or per capila, staff Costs by the lime spent and othe¥ c051s by their usage. Where the cha￿ty a￿eS a grant ￿th condillons lor ils paymenl boing a speclfic lev81 of seTviee or oulpul 10 bp provided, such grants are only recognised in Ihe SOFA once Ihe recitmenl ol the grant has providecs the specilie(I seNl¢e or output. Where theie are no concjitians allaching lo IhÈ grani Ihat gnables ihe donor chaliiy lo alisiically avoKI the committnent. a liability lor the lull funding obligalion musi be recogn15ed. Yes Nla Granis wlth pertormance conditions es Grants payable wlthout perlorman¢e ¢onditions Yes No Nla Redundancy cosl The charity made no re(Jundancy payments the reporting peri￿. Yes Nla Deferred incoffle No mateyial item of delerred income has incI￿le￿ in the accounts. Yes Nla The charity oredltors whlch are measurwj at $8tllemenl afflounls less any Ira¢Je discounts Yes Nla Credltors PfovOslon$ lor Ilabilitles A Ilabi1Sly 15 rneasured on recognllion at ils hlsiorical cost then sub8£quenlly easured al the besi e5tiTryale ol Ihe amount requiieil ￿ settle Ihe Dbligaiion at the reporting (late The charity accounls lor basic lin￿¢￿al Inslrumenls on inltial recognition as per paragraph 11.7 FRS102 SORP. Subswuent measuretnenl is as per paragraphs 11.17 to 11.19. FRS102 SORP. Yes No Nla Basic finarKlal Instruments Yes No Nla 2.4 ASSETS Tanglble flxed a$get$ for These are capiiali5ed rf they ean trR used lor more than one year, a￿1 c051 at ￿a51 U9e byeharhy They are value(l at cosi. Yes No Nla The depre¢iatlDn rates and melhcKIs used are (Jisclosed in nole 9.2. The charity has intangible fixed assets. that is, non-fflonelary assels Ihai ¢JD rM)I have physlcal subs18nc8 but are ￿entIfIable are conlrolled by Ihe ¢harily through cusiody or legal righis. The artM)rtisalion rates methods use(J are disc105ed In note 9.5 In￿ngIble Il¥•d &$9gt$ Yes No Nla They are valued ai CO51. es Nla H•rltage assetg The charity has heiitage assets, that is, non-monetary assets with hisioric, artist￿, sclenlific. technological, geophysical or envlronm8ntal qualities Ihat are hekl and mainBined principally for their contribution 10 knowle¢ge and cullure. The depreciation rates and rneih(¥Js used as disclose(l in ￿0te 9.6.1.4. Yes No Nla Yes ND Nla They are valued al cost. In¥esthTh>nts Fixed asset inve5trnent5 in quoted shaws. traded trKJnds afid sirnilar investments ar8 valued al initially al cost and sub58qu8ntly ai lalr value Ilheir markei value) al Ihe year end. The sarne treatment Is applied lo tsnlisied Investments unless fair value rannoi be measured reliably In which ease it is measured at COSI le55 impairmenl. Investmenls held lor reS￿e or pe￿Ing thelr sa18 and cash and cash equivalents with a maturity date ol1g3s than 1 Ye￿ a￿ troalgd as current assèt investments Yes Nla Yes Nla Slocks and work In piogre55 Stocks he￿ for sale as part of nonharflable trade are measured at the loww or (x>st or nei realisable value. Yes Nla Goo(Js or services prOv￿ed as part ol a chantable aclivily are measure(J al n81 rea1K$a￿e value bas￿1 on the Servi￿ F￿tentIal provkled by ilem5 01 St￿k. Yes Nla

Gunalii Jyot Foundation Notes to Ihe accounts Year ended 31st May 2025 (cont'd) Yes No Nla Work in progress Is valu8d al cost18ss any foreseeable IDSS that is likely to occur on thè conlra¢l. Oebtois lint1￿j1n9 trade debtors and loans receivable) are measufed on Initial recognition al settlement amount aller any ITade discounts OT amount advanced by Ihe charily. Sub5equenily, they are rneasured al the cash or olhÈr consideraiK)n expgcleA to be we￿1Ve0. The eharily has ha5 inveslm@nls whic* il holds lor resale or ptrnding Ih8ir sale and cash and cash equivalents wilh a fflalurily ¢Yale18s5 Ihan one year. These include Cash on d8p0511 a￿j cash equivalen15 wilh a rnatuiily tjale ol less than one year held lor imie5trneni purposes rather Ihan lo m£el short term cash c0tnmi1men￿ as they fall (bje. Yes No Debtors Yes No Nla Current a$9•t In￿$￿￿e￿I3 Yes Nla They are valued at fair value except where they qu￿lfy a5 basic financial insliufflent5.

Gunatit Jyot Foundation Notes to the accounts Year ended 31si May 2025 (cont'd) Note 3 Analysis of Income Restricted Unre$trlcted Income lund8 funds Endowment funds Anal ifts sis Totsi lund5 Prlor year Donatlons and legacies: Donations and Gilt Aid acies 125,763 19.123 125,763 19,123 96,368 10,076 Total 144,886 144,886 106,444 Income Irom investments: Interest income Dividend income 23,949 23,949 23,397 Tolal 23,949 23,949 23,397 TOTAL INCOME 168,835 168,835 129,841

Gunatll Jyot Foundalion Notes to Ihe accounls Year ended 31 si May 2025 (cont'd) Note 4 Analysis of expendllure 2025 2024 UnrestTiCted lunds Unrestricted lunds Analysis Expenditure on raising funds: Siaging lundraising evenls Total funds Toial lund5 14,687 14,687 45,123 1,536 45.123 Olhef Irading activilies Rent colleclion, property repairs and maintenance charges 3.565 3,565 1,536 13,595 13,595 6,007 6,007 Total expenditure on raising funds 31,847 31,847 52,666 52,666 Expenditure on charitable activities: Travelling Premises costs 6.463 6,463 27,013 27,013 Insurance 440 166 440 166 Bank charges Total expenditure on charitable activities 6,470 6,470 27,619 27,619 Separate material item of expense Funeral ex enses Legal & Professional lees Total 3,641 2,957 6,598 3,641 2,957 6,598 Other Accountan¢ De recialion Donations Total other expendlture TOTAL EXPENDITURE 4.665 1.896 4,665 1,896 4,305 803 1,000 6,108 92,991 4,305 803 1,000 6,108 92,991 6,561 44.878 6.561 44,878 Note 5 Delalls ol certain Items of expendilure 5.1.1 Fees for examinatlon of the accounts 2025 2024 Independent examiner's fees 4,665 4,305

Gunatit Jyot Foundation Notes to the accounts Year ended 31st May 2025 {cont'd) Note 6 Tangible fixed assets Please complete this note if the charity has any tangible lixed assets 6.1 Cost or valuation Fixtures, fittings and equipment Total At the beginning of the year Additions 17,632 13.419 31,051 17,632 13,419 31,051 At end of the year 6.2 Depreciation and impairments 'Basis SL SLorRB Rate 10% At beginning of the year Depreciation 4,597 4,597 1,896 1,896 At end of the year 6,493 6,493 6.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 13,035 13,035 24,558 24,558 10

Gunatit Jyot Foundalion Notes to the accounts Year ended 31 st May 2025 (cont'd) Note 7 Debtors and prepayments 7.1 Analysis of debtors 2025 2024 Trade debtors Prepayments and accrued income Other debtors 575,533 575,533 250.000 250,000 Total Note 8 Credltors and accruals Amounts falling due within one year 2025 2024 8.1 Analysis of creditors Accruals and deferred income 4,665 4,665 Total 4,305 4,305 Note 9 Cash ai bank and in hand 2025 2024 Cash at bank and on hand Total 75,186 75,186 287,925 287,925

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Chanty ￿lame GUNATIT JYOT FOUNDATION On accounts for th• year ended 31ST MAY 2025 Charlty no (rf any) 1156223 Set out on pages 2T011 Iremernber to include Ihe paqe numbeis ol cidditlOfl£l1 sheeir I R8SP8CtIvo The charity's trustees are responsible for the preparation of the accounts. rn8ponsibilities of The charity's trustees consider that an audit is not required for this year trustees and oxaminar under section 144 of the Charilies Act 2011 (the Charities Act) and that an independent examination is needed. . Delete [ J if not appliGable. It is my responsibility to: examine the accounts under seclion 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5Xb) of the Charities Act, and to stste whether particular matters have come to my attention. Basls of Indepondont My examination was carried out In accordance with general Directions given examlnerfs statem•nt by the Charity Commission. An examination indudes a review of the accounting records kept by the charity and a comparison of Ihe accounts presented wilh those records. It also includes consideration of any unusual ilems or disclosures in the accounts, and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provkle all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. IER December 2017

Independent In connection with my examination. no materlal matters have come to my examlnerfs statement attentlon (other than that dlsdosed below ') which glves me cause to believe that in. any material respect,: the accounting records were not kept in accordance with Section 130 of the Charities Act," or the accounts dld not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation8 2008 other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination. I have have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the brackets rf they do not apply. Slgned: 10th February 2026 Nam•: Parker Lloyd Chartere ccountsnts Relevant professlonal quallficatlon{s) or body (If any): The ICAEW Addre88: 11 Old Court House Old Court Place London W8 4PD Section B Disclosure Only complete if the examiner needs to highlight matters of concem (see CC32, Independent examination of charity accounts: directions and guidance for examiners). IER December 2017