REGISTERED CHARITY NUM8ER: 1158736
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEIVIENTS
FOR THE YEAR ENDED 310ECEMBER 2023
FOR
THE LOTUS CHARITABLE FOUNDATION
Arilhma LLP
Ghartered Certsfied Accountsnls
5 Jardine House
Harrovian Business Village
Bessborough Road
Harfow
Middlesex
HA13EX

THE LOTUS CHARITABLE FOUNDATION
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Report of the Trustees
Independgnt Examln8r's Report
stat￿nent of Financial Actlvltles
Balance Sheet
Notes to the Finan¢ial Statèments
Detalled Statom&nt of Flnanclal A¢tivitie$

THE LOTUS CHARITABLE FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report wSlh the financial statements of th8 ¢h8rity for lh8 y8ar ended
31 December 2023. The trustees have adopted Éhe wovisions of Accounting and Reporting by Charities..
Staternenl of Recommended Practictr 8pptlc8ble lo charities preparlng their accounts In accordance with Ihe
Finanrial R¢porting Standard applicab18 in the UK and RepubFic of Ireland IFRS 1021 leffecilve 1 January 2019}.
During Ihe year. wg distributed 2110.024 lo variou3 charitsble bodles in the UK and Indla.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
Yhe charity Is contrdled by its governlng documenL 8 d86d of trusl.
REFERENCE AND ADMINISTRATIVE DgrAILS
Reglstered Charlty number
1158736
Prln¢ipal addr6ss
55a Welbeck Street
London
W1GgXQ
Trustèes
R Rshah MSC FRICS
SDSh8h
R Shah
Independent Examiner
ArSthma LLP
ChartereTJ Certifi8d Accounlanls
5 Jardinè House
Harrovian Business Village
Bessborough Road
Harlow
Middlesex
HA13EX
Approved by order olthe board of trusl$es on 17 Soplember 2024 an(1 signed on its bèhalf by:
R R Shah Mse FRICS- Trustee
Pago 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE LOTUS CHARITABLE FOUNDATION
Independent examinerfs report to th& truslees of The Lotus Charlt•ble Foundatlon
I report to the ¢h8rity trustees on my examination of tho a¢¢ounts ol The Lol*Js Charitable Foundalion {Ihe Trust}
for the year ended 31 December 2023.
Responsibilities and basls of report
As the charity Iwstees of the Trust you are responslble for the preparation of the accounts in accoTdan¢e wth the
r¢quirements of the Charities Act 2011 {'Iha Act'l.
I report in respect of my examination of Ihe Trust's accounts carried out under Section 145 of the Act and in
carrwng out my examination I have,followed all applicable Directions given by the Charity Commission under
Section 145{5llbl of the A¢t.
Indgpèndent &xamlnerfs statement
I have completed my examinalion. I confirm that no material matters have come to my attention in conneciion
with the examination giving me cause lo believe that in any malerfal respect:
accounting records were not kept in respect of Ihe Trvst as raquirèd by Section 130 of the Act.. or
the accounts do not accord with those records.. or
the accounts do nDI cc>mply with the applicable requiremants concerning the form and content of accounts
sel out in the Charities (Acwunls 8nd Reports) Regulations 2008 other than any r8qulram6nt that the
accounts give a trLJ& and fair view which is not a mattèr considered as part of an independent examination.
I have no concerns and have come across no other matters in conntrctlon with Ihg examination lo which attention
should be drawn in this report in order to enable 3 proper understanding of the accounts lo be reachèd.
Hiten Shah FCCA
Arithma LLP
Ghartered Certified Accountants
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Mlddlesex
HA13EX
17 September 2024
Page 2

THE LOTUS CHARITABLE FOUNDATION
STATEMENT OF FINANCIAL ACTivrriES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Unreslrided
fund
2022
Tol81
funds
Notes
INCOME AND ENDOWMENTS FROM
Inveslmgnl income
2.218
2.121
EXPENDITURE ON
Charitable a¢tivltl8s
Donations made
Governance costs
110.024
97.500
600
Other
831
506
Total
110,855
98.606
NET INCOMEIIEXPENDITURE)
1108.83n
196.4851
RECONCILIATION OF FUNDS
Total funds brought forward
453,784
550,269
TOTAL FUNDS CARRIED FORWARD
345,147
453,784
Th8 nDtes form part of these fin8n¢ial ststements
Page 3

THE LOTUS CHARITABLE FOUNDATION
BALANCE SHEET
31 DECEMBER 2023
2023
Unrestrlcled
fund
2022
Total
fttnds
Notes
CURRENT ASSETS
Cash at bank
350.747
454,384
CREDITORS
Arntsunls falllng due wifhln on& ￿ar
(5,6001
{6001
NET CURRENT AssErs
345,147
453,784
TOTAL ASSEfs LESS CURRENT
LIABILrriES
345,147
453.784
NET ASSETS
345.147
453.784.
FUNDS
Unreslricled funds
345.147
453,784
TOTAL FUNDS
345,147
453.784
The finan£ial stat2menls were approve& by the Board of TnJst&es and aulhorised lor issue on
17 September 2024 and were 5ign8d on its b?haif by.
R R Shah MSC FRICS- Trustee
Th¢ t)oles form part of Ihtrse financial 8talemenly
Page 4

THE LOTUS CHARITABLE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial stalemonts of the charity, which is a public beneff£ èntity under FRS 102, have btsen
prepared in accordance with the Charities SORP {FRS 1021 'Accounling and Reportlng by Charllies..
Statèment of Recommended Practice applicabl8 lo charities preparing thoir a¢¢ounts in accordance wi
the Financial Reporting Standard applicable in the UK and Rèpublic Df Ireland IFRS 1021 {effectThie 1
January 20191., Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK
and RepublTC of Ireland, and the Charities Act 2011. The financial slalemenls have been prepared under
tho hiStOr￿al cost convention.
INCOME
l in¢omè is recognised in the Slalement of Financi81 Activitie5 once the charity has entitlement to the
funds ￿ere il is prob8ble that the incomè will be received and the amount can be measured reli¥t)ly.
EXPENDITURE
Liabi11ties are recognised as expenditure as soon as there is a legal or constructive obligation committing
the charity lo thal èxpenditure, il is probable that a transfer of economic benefits will be requir￿ in
settlement and the amount of thè obligation can be méasured reliably. Expandllure Is accounted for on an
accruals basis artd has been classiffed under headings that aggregate all cost related lo thg category.
Where ¢osts cannot be directly attributed to particular headings they have been allocated to activities on a
basis consistent wlth th& use of resource5.
TAXATION
The charity is exempt from tsx on ils charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used In accordance With the charitable objectives al the dis¢relion of the
trustees.
Restricted funds can only be used for particular reslricl8d purposes within Ihe objects of the charity.
Restrictlons arise when specified by the donor or when ftjnds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is Indude(l in the notes lo the financial
statements.
INVESTMENT INCOME
2023
2022
Deposll account interest
2,218
2.121
Page 5
continued...

THE LOTUS CHARITABLE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES. REMUNERATION AND BENEFITS
Thère were no trustees, remuneration oi othar benefits for Ihg year gnded 31 Decemb8¥ 2023 nor for the
year ended 31 December 2022.
TRUSTEES. EXPENSES
There weré no tnjslees, expenses paid for the year ended 31 Dec8mber 2023 nor for tha year ended
31 December 2022.
CREDITORS: AMOUNTS FALLING DUE INITHIN ONE YEAR
2023
2022
Other creditors
5,60fl
600
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
453,784
{108.6371
345,147
TOTAL FUNDS
453,784
1108.6371
345.147
Nat movement in funds, induded in Ihe abovo are as follows-
In¢oming
resources
Resources
6xpended
Movement
in funds
Unrgstrlcted funds
G¢neral fund
2.218
1110,855}
(108,6371
TOTAL FUNDS
2,218
(110,8551
1108,637)
Comparatlves for movement In fund$
Net
movement
in funds
At
31.12.22
At1.1.22
Unrestricted funds
G8neral fund
550,269
196.4851
453,784
TOTAL FUNDS
550,269
196.4851
453,784
Page 6
continued...

THE LOTUS CHARITABLE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - contlnu8d
FOR THE Y&qR ENDED 31 DECEMBER 2023
MOVEMENT IN FUNDS- contlnued
CoMpara￿ve net movement in lunds, Included in the above are as follows=
Incoming
resourc&s
Resourc8S
expended
Movement
in fund5
Unrestri¢t&d funds
General fLJnd
2.121
198,606)
(96.485}
TOTAL FUNDS
2.121
{98.6061
196.485)
A current year 12 months and prior year 12 months combined position Ks as follows:
Net
movelnenl
In funds
At
31.12.23
A11.1.22
Unrestrlcted funds
General fund
550,269
{205,1221
345.147
TOTAL FUNDS
550.269
1205.1221
345,147
A cuirent year 12 months and prior year 12 months comblned net movement in funds, included in the
above are as follows..
Incomlng
resources
Resources
expended
Movemenl
in funds
Unrèstricted fund5
General fund
4,339
(209.4611
1205,122}
TOTAL FUNDS
4,339
1209.461}
(205,1221
Page 7
continued...

THE LOTUS CHARITABLE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS- contlnu8d
FOR THE YEAR ENDED 31 DECEMBER 2023
RELATED PARTY DISCL05URES
There W&Te no related party Iransacllons for the year ended 31 D8cember 2023.
Page 8

THE LOTUS CHARITABLE FOUNDATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOME AND ENDOWMENTS
Investmpnt Income
Deposit account inlefesl
2.218
2.121
Total incoming resources
2.218
2,121
EXPENDITURE
Charttable a¢tlvltle$
Donations made
110,024
97,500
Support costs
Finance
Bank charyes
81
19
Other
IT costs
150
487
Govèrnance costs
Accountancy fees
600
600
Total resouTces expended
110.855
98.606
Net exptndituro
1108,6371
196,4851
Thls page dogs not form part of the statutory financial staternents
Pago 9