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## TRUSTEES REPORT 

## & ACCOUNTS 

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## TABLE OF CONTENTS 

|**_TEKKATHO FOUNDATION: AT A GLANCE_**|**_4_**|
|---|---|
|_WHAT WE DO_|_4_|
|**_TRUSTEES REPORT: IMPACT & ACTIVITIES_**|**_5_**|
|_THE CONTEXT_|_5_|
|_READY TO LEARN_|_5_|
|_ENVIRONMENTAL HUB, PUTAO_|_8_|
|_EARTHQUAKE RESPONSE: SUPPORTING COMMUNITIES IN CRISIS_|_10_|
|_TEACHER TRAINING AND VOCATIONAL SKILLS_|_13_|
|_IMPACT IN NUMBERS_|_14_|
|**_TRUSTEES REPORT: GOVERNANCE STATEMENTS_**|**_15_**|
|**_BOARD OF TRUSTEES_**|**_16_**|
|**_FINANCIAL REPORT: INDEPENDENT EXAMINERS REPORT_**|**_17_**|



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## TEKKATHO FOUNDATION: AT A GLANCE 

## WHAT WE DO 

The Foundation uses digital technologies to support educational change across Myanmar. We build and deliver free, self-contained digital libraries of educational resources that the current generation of students and school children can use right away. 

Our Tekkatho MyLibraries are designed for teachers and learners in Myanmar and work even in places with no internet or phone signal. Each MyLibrary capsule is packed with thousands of exciting educational resources, the best of the web adapted for offline environments. These include the Myanmar national curriculum materials as well as complete teacher training courses, video lessons, interactive games, and practical vocational training resources on agriculture, entrepreneurship, construction, healthcare, workplace and digital skills. 

Our local hosting model means that people can dependably access the eTekkatho library content at high speed from within the school or library building even when connectivity is poor. In this way, we provide young people with fast and easy access to a wealth of learning opportunities in schools, colleges, community libraries and refugee camps across Myanmar. 

As a result of the 2021 coup d'état, almost 8 million children are out of the junta-controlled state school system, representing over half of the country's entire school-age population. In response, community programs have sprung up all over the country. However, these informal education initiatives often lack the tools they need to deliver a strong learning environment. Our projects deliver quick, effective solutions to this problem. 

_**Our mission is to advance the education, particularly but not exclusively, of the people of Myanmar (Burma), including by:**_ 

- _**(a) providing digital libraries and other education infrastructure in areas of limited or no internet connectivity;**_ 

- _**(b) promoting exchanges, teaching placements and research partnerships between educational institutions and international partners.**_ 

We believe that improved access to resources in education will transform minds and opportunities, powering society and enabling more fulfilling lives. We aim to strengthen education across the whole country so young people can benefit from the opportunities digital technologies bring wherever they study and whatever the political future may hold. 

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## TRUSTEES REPORT: IMPACT & ACTIVITIES 

## _For the year ended 30 September 2025_ 

## THE CONTEXT 

Myanmar continues to face the effects of decades of underinvestment in education, infrastructure and public services, compounded by the ongoing crisis following the 2021 military coup. During the reporting period, conflict between the military junta and a diverse range of ethnic and local resistance groups has further intensified, with large parts of the country now outside effective central control or under conflict. For communities across Myanmar, this has meant sustained disruption to daily life, limited access to basic services, and growing barriers to education. Schools and universities remain closed or only partially functioning in many areas, while insecurity, displacement and the introduction of mandatory conscription continue to place significant pressures on young people and their families. 

Midway through the reporting year, a major earthquake added a further layer of hardship to an already fragile context. The damage to homes, schools and community infrastructure was extensive in some of the worst-affected areas, exacerbating the challenges faced by communities already living with conflict and displacement. The impact on education has been immediate and severe. Against this backdrop, humanitarian needs have continued to rise, with millions of people internally displaced and many more requiring urgent support. The operating environment for organisations such as Tekkatho Foundation remains highly complex, yet the need for flexible, locally-led educational support has never been greater. 

## READY TO LEARN 

Ready to Learn is Tekkatho’s key programme on the ground in Myanmar.  Under Ready to Learn, we have set up a series of learning hubs in Chin State, Kachin State and Kayin State. 

The learning hub Tekkatho established in Cikha, Chin State has continued to grow and is now providing full-time primary education for local children following the closure of local state schools. During 2024–25, the school had 50 pupils in its regular mainstream programme, supported by five full-time teachers and enhanced by MyLibrary digital learning resources. Teachers reported strong improvements in reading, writing and student confidence, with pupils actively participating in storytelling, singing and classroom activities. There is even a football team! The school has earned increasing trust from parents and the wider community.  During the April–May holiday period, a 

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summer school attracted more than 150 children, including older students from neighbouring villages. To support its long-term sustainability, the school has begun developing its independent identity under the name ‘Lentaang School’ and is exploring secondary school pathways to expand educational opportunities for older students. 

The Ready to Learn activities in Kachin State are spread across a number of learning centres in Putao, Wai Maw and around Myitkyina. At Ningshawng Social Institute (NSI) vocational training college, we ran weekly courses as part of the Diploma in Teacher Education one-year teacher training programme, and regular sessions with students studying for business and rural development qualifications. 


_**For children living in offline communities, the Tekkatho MyLibrary is often the first time they have seen a video.**_ 

Wai Maw and Wai Shawng Education in the east of Kachin are two learning centres that serve IDPs and refugee-hosting communities. The hub at Wai Maw IDP camp supports over 700 students and 80 teachers, many of whom are working with children from displaced families. These learning hubs and schools aim to keep younger students in school and engaged with learning despite the deep disruptions to everyday life. 

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Last year our new learning hub opened in Putao, in partnership with the Yawng Zin (Rainbow) Centre, which supports young adults after the collapse of the college and university system following the coup. Yawng Zin serves around 300 students, along with younger learners from nearby nonformal schools. Here, our team has also launched a mobile classroom service, taking the portable, rugged eTekkatho MyLibrary into remote villages. Over the past year, alongside regular activities at Yawng Zin, the team visited educational centres in churches and community spaces in villages across the region. In total, over 1,000 people have accessed learning through the mobile MyLibrary service. 


_**English language learning at the mobile library**_ 

**A high school student from Kawng Kahtawng told us** _**,** “ I can download British Council General English Lessons from eTekkatho My Library which really helps improve my English skills. It is very helpful for me as a student because I can read many books and learn anytime. It improves my confidence and even at home. I can continue learning and stay motivated toward my goals.”_ **Another student added,** _“Before, I started using MyLibrary, I had very limited access to books. Now I can read different subjects and improved my knowledge every day. The library is easy to use and very helpful for my learning. It motivated me to read more and develop my skills for the future”_ 

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## ENVIRONMENTAL HUB, PUTAO 🌱 

In 2025, we opened a new Environmental Hub at Putao. Putao is situated in the foothills of the Himalayas, in a biodiversity hotspot near a small but important wild tiger population. This new centre has a focus on ecology, wildlife conservation and community natural resource management. Since many international conservation programmes have scaled back their activities following the military coup, the hub has become an increasingly important source of local leadership and environmental awareness. 

During the year, the hub worked closely with community leaders, schools, youth volunteers and local partner organisations to strengthen environmental knowledge and encourage practical action. A particular focus has been reforestation and forest conservation. Communities are working together to protect remaining natural forest areas and develop plans for a community-protected forest that can be preserved for future generations. 

As part of this effort, local residents, teachers, students, women's groups and village leaders participated in tree-planting activities at the hub and surrounding areas. More than 250 trees were planted, including native hardwood species such as teak, mahogany and padauk, alongside fruit trees and other crops. Native species are prioritised because they are well adapted to local conditions and help restore biodiversity, improve soil quality and protect water resources. Fruit trees provide an additional long-term benefit by supporting household nutrition and creating future income opportunities. 

The hub's work extends beyond tree planting. Young people have participated in tour guide training, learning about local biodiversity, cultural heritage and communication skills. These activities help create opportunities for community-based tourism while encouraging responsible stewardship of the local environment.  Environmental education has also been delivered through workshops, awareness 


campaigns and practical training sessions on topics including climate change, waste management, recycling, biodiversity and sustainable living. Children have engaged in environmental learning through storytelling, drawing, quizzes and games, while adults 

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have received training in waste reduction, composting and other sustainable practices that can be applied in everyday life. 

A key strength of the hub is its use of local expertise. Teachers, farmers, community leaders and volunteers contribute their knowledge of local ecosystems and environmental challenges, ensuring that activities remain relevant and sustainable. Through this combination of education, practical conservation and community ownership, the Environmental Learning Hub is helping to build local capacity to protect natural resources and create a greener future for the communities of Putao. 


_**Children learn about their local environment, August 24 2025**_ 

## **Users of the environmental hub told us:** 

_“ I joined the environmental hub training and it really changed how I see nature. Now I try to take care of my surroundings more."_ 

_"Before, I didn't think much about waste or trees. Now I understand why it matters and I share it with others."_ 

_"I feel happy because I can learn and also use my local knowledge in the activities.”_ 

_"Now I feel more confident to talk about environment issues with my friends and community.”_ 

_"We are doing small actions like cleaning and planting trees, but I think it really makes a difference."_ 

_"The training is simple but useful. I can use it in my daily life and also in my village.”_ 

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## EARTHQUAKE RESPONSE: SUPPORTING COMMUNITIES IN CRISIS 

On 28 March 2025, a powerful earthquake struck central Myanmar, causing widespread devastation across Sagaing, Mandalay and surrounding regions. More than six million people were affected, with many thousands losing their homes, livelihoods and access to essential services. For communities already living through conflict and displacement, the earthquake created an additional humanitarian emergency. In Sagaing, the region closest to the epicentre, daily aftershocks continued for weeks, leaving families afraid to return to damaged buildings and in urgent need of food, shelter, clean water and medical assistance. 

Thanks to the generosity of our supporters, Tekkatho was able to respond rapidly through trusted local partners already embedded within affected communities. While many large international agencies faced significant access restrictions, our local networks enabled us to reach some of the hardest-hit areas, including communities beyond government control that received little or no external assistance. 

Emergency funding was provided to three frontline partner organisations: a monastery school near the epicentre in Mingun, our network of Buddhist nuns in Sagaing, and our Myanmar YMCA partner in Mandalay. Together, these partners delivered food, clean water, medicines, hygiene supplies and emergency cash assistance to hundreds of families affected by the disaster. More than 260 displaced families in Mingun and Sagaing city received support during the initial phase of the response, while a further 130 households were provided with essential food and cash assistance through the monastery school network. 

Particular attention was given to the most vulnerable. The Buddhist nuns identified injured, elderly and isolated individuals who were unable to travel to aid distribution points, delivering practical household kits containing blankets, mosquito nets, cooking utensils and other essential items directly to their temporary shelters. One recipient told our partners: “We had nothing left and nothing to cook. This package is so precious.” 

As the immediate crisis evolved into a longer-term recovery effort, our support helped communities prepare for the monsoon season. The nuns constructed twelve large bamboo shelters capable of withstanding severe weather and ongoing aftershocks, providing safer accommodation for displaced families. 

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Tekkatho's response did not end when the emergency phase passed. As part of our long-term commitment to Myanmar, we have continued to support recovery and rebuilding efforts. One particularly significant project has been the reconstruction of a school destroyed by junta airstrikes following the earthquake. Rebuilt in a safer location, the new school opened during the year and has already enrolled around 200 primary-age children, ensuring that education can continue despite the immense challenges facing the community. 

The earthquake demonstrated both the vulnerability and resilience of Myanmar's communities. It also highlighted the value of long-term local partnerships, which enabled aid to reach people quickly, effectively and with dignity when they needed it most. 


_**Distributing food parcels in Sagaing**_ 

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ACCESS TO EDUCATION, ANYWHERE<br>**----- End of picture text -----**<br>



**More than 80 teenagers spent their 2025 summer break learning through eTekkatho MyLibrary in Mamule Rawang Village, Kachin, thanks to an amazing programme organised by Nam Shani Social Development Organization. Mamule Rawang is home to 82 rural households, where families work in farming, mountain guiding, and selling local products. These teens are diving into eTekkatho MyLibrary with no internet or phone signal - powered entirely by our offline digital library.** 

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_**MyLibrary in action at IDP camo in the rainforest, Waimaw Township**_ 

## TEACHER TRAINING AND VOCATIONAL SKILLS 

February 1, 2025, marked the fourth anniversary of the military coup in Myanmar. Since then, conflict, displacement, and economic hardship have severely disrupted education across the country. With the state school system in crisis and a generation of children at risk of losing their education, community-led learning centres are emerging in every region. 

Under Ready to Learn, we are working with the Ningshawng Social Institute (NSi), a non-state vocational training college in Kachin, to help meet the urgent need for teachers in these informal education initiatives, spanning refugee camps, community centres, and monastic schools. In the reporting year, 65 trainees completed NSi’s 8-month Diploma in Teacher Education programme in Palana. These aspiring teachers are already working in primary, secondary, and high schools across Kachin, including Myitkyina, Laiza, Mai Ja Yang, Bhamo, Putao, Hpakan, Danai, Waimaw, and Sadung. A further 30 teachers participated in ongoing professional development training sessions conducted in Waimaw and Washawng. 

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The Tekkatho Foundation supports these programmes by providing access to fantastic bi-lingual teacher training programmes from Yaung Zin and Mote Oo Education through the eTekkatho MyLibrary and leading weekly teacher training sessions. This work forms part of our broader commitment to strengthening non-government adult education in Myanmar’s border regions. 


_**Teacher training at Ningshawng Social Institute**_ 

## IMPACT IN NUMBERS 

|**59**|**SKILL BUILDING:**<br>VOCATIONAL LEARNERS|We ran**59**training events during the reportng<br>year, directly reaching**2,090**learners at Tekkatho<br>partner insttutons.|
|---|---|---|
|**95**|**IMPACT :**<br>TEACHER TRAINING|In the reportng year,**65**new teachers gained their<br>Diploma in Teacher Educaton using the Tekkatho<br>MyLibrary at NSi. A further**30**teachers<br>partcipated in our contnued professional training<br>at Waimaw and Wai Shawng.|
|**79**|**REACH:**<br>DIGITAL LIBRAIRIES|In total, we now have**79**digital libraries operatng<br>in Myanmar, a Tekkatho Foundaton digital library<br>in every state. Locatons include colleges, schools,<br>IDP camps and community libraries_._|
|**_Our work this year has been made possible by grants from the Sir Halley Stewart Trust,_**<br>**_Monde par la Main, and the generosity of many individual donors. We are hugely_**<br>**_grateful for their kindness and support._**|||



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## TRUSTEES REPORT: GOVERNANCE STATEMENTS 

_For the year ended 30 September 2025_ 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Account and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). 

## **ENSURING OUR WORK DELIVERS OUR AIMS** 

We review our aims, objectives, and activities each year to ensure they benefit the groups of people we are set up to help.  This review looks at what we have achieved and the outcomes of our work over the 12-month period 1 October 2024 to 30 September 2025. 

When reviewing our aims and objectives and in planning our future activities, we have referred to the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of education. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

## **GOVERNING DOCUMENT** 

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES** 

The power of appointment and removal of trustees is vested in the existing trustees.  Approved by order of the board of trustees on 05/07/2026 and signed on its behalf by: 


## **CELIA RUSSELL - TRUSTEE** 

## **ADMINISTRATIVE DETAILS** 

Registered Company Number: 09200061 (England and Wales) Registered Charity Number: 1160640 

Registered Address: Holyoake House, Hanover Street, Manchester, M60 0AS 

Company Secretary: S Noble Email: contact@tekkatho.foundation Website: www.tekkatho.foundation Bankers: The Co-operative Bank, P.O. Box 250, Skelmersdale, Merseyside, WN8 6WT 

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## BOARD OF TRUSTEES 


## **DR CELIA RUSSELL** 

## _**Chair of Trustees**_ 

Celia teaches mathematics in the UK. She has a longstanding interest in how digital technologies can be used to advance education in developing regions. She previously worked for Jisc and the University of Manchester building digital infrastructures for the higher education community. 


## **ED NASH** 

## _**Trustee**_ 

Ed is a history and politics teacher working in Berkshire. He previously worked for the Universities of Oxford, Edinburgh and UCL in international relations and communications roles, and prior to that as a journalist in the UK and China. He holds an MA from the University of St Andrews and an MSc in Comparative Public Policy from the University of Edinburgh. 


## **MAY THA-HLA** 

## _**Trustee**_ 

May Tha-Hla is a co-founder and trustee of Helping the Burmese Delta. She has extensive experience in running practical projects that bring about change on the ground and over the years her work has helped improve the life chances of tens of thousands of people in Myanmar. 


## **DR KHIN MAR MAR KYI** _**Trustee**_ 

Khin Mar Mar Kyi is a documentary filmmaker and anthropologist specialising in issues of gender equality, sustainable development and peace. 


## **DAN COLLISON** 

## _**Trustee**_ 

Dan is Chief Executive Officer of Farm Africa and has over 20 years’ experience as an international development professional. He previously worked with Save the Children as Director of Programmes Myanmar, working all over the country implementing programmes to improve children’s access to basic health, nutrition and education. 

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## FINANCIAL REPORT: INDEPENDENT EXAMINERS REPORT 

## _For the year ended 30 September 2025_ 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025. 

## **RESPONSIBILITIES AND BASIS OF REPORT** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **INDEPENDENT EXAMINER'S STATEMENT** 

I have completed my examination. I confirm that no matters have come to my attention in 

connection with the examination giving me cause to believe: 

1. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. The accounts do not accord with those records; or 

3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 

4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I have no concerns and 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. 


**May Thu Thu Zaw, CFA, FCCA** CFA Registration No: 9685288 ACCA Registration No: 2088410 Address: Flat 5, 28 Cavendish Road, Bournemouth, BH1 1RG **05/07/2026** 

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## FINANCIAL REPORT: STATEMENT OF FINANCIAL ACTIVITIES 

_For the year ended 30 September 2025_ 

|||**_Notes_**|**_Unrestricted_**<br>**_fund (£)_**|**_Restricted_**<br>**_fund (£)_**|**_2025 Total_**<br>**_funds (£)_**|**_2024 Total_**<br>**_funds (£)_**|
|---|---|---|---|---|---|---|
|Income from|Donations and<br>legacies|3|£86,985|£-|£86,985|£2,612|
||Charitable<br>activities:<br>Digital libraries|4|£-|£18,899|£18,899|£47,115|
||**Total Income**||£86,985|£18,899|£105,884|£49,726|
||||||||
||Charitable<br>activities:<br>Digital libraries|5|£3,111|£38,346|£41,457|£44,834|
|Expenditure on|**Total**<br>**Expenditure**||£3,111|£38,346|£41,457|£44,834|
||||||||
|**NET INCOME/EXPENDITURE**|||£83,874|£(19,447)|£64,427|£4,892|
||||||||
|Transfer between funds|||£(30,000)|£30,000|£-|£-|
||||||||
|NET MOVEMENT IN FUNDS|||£53,874|£10,553|£64,427|£4,892|
||||||||
|Reconciliation of<br>Funds|Total funds<br>brought<br>forward||£1,378|£21,624|£23,002|£18,110|
||||||||
|**TOTAL FUNDS CARRIED FORWARD**|||£55,252|£32,177|£87,429|£23,002|



_The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities._ 

_The notes form part of these financial statements_ 

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## FINANCIAL REPORT: BALANCE SHEET 

_For the year ended 30 September 2025_ 

|||**_Notes_**|**_2025 (£)_**|**_2024 (£)_**|
|---|---|---|---|---|
|Fixed Assets|Tangible Assets|11|£-|£1,192|
||**Total fxed assets**||£-|£1,192|
||||||
|Current assets|Debtors|12|£-|£-|
||Cash at bank and in hand|13|£87,429|£21,810|
||**Total current assets**||£87,429|£21,810|
||||||
|Liabilites|Creditors: amounts falling due in less than one year|14|£-|£-|
||||||
|**_NET CURRENT ASSETS_**|||£87,429|£21,810|
||||||
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|||£87,429|£23,002|
||||||
|**_NET ASSETS_**|||£87,429|£23,002|
||||||
|**FUNDS**|Restricted income funds|15|£32,177|£21,624|
||Unrestricted income funds|16|£55,252|£1,378|
||||||
|**_TOTAL FUNDS_**|||£87,429|£23,002|



_For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies._ 

_Directors' responsibilities:_ 

- _The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,_ 

- _The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts._ 

_These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP, and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company._ 

_The notes form part of these accounts. Approved by the trustees on_ _**05/07/2026** and signed on their behalf by:_ 

_C Russell – Trustee_ 


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## FINANCIAL REPORT: STATEMENT OF CASH FLOWS 

_For the year ended 30 September 2025_ 

||**_Notes_**|**_2025 (£)_**|**_2024 (£)_**|
|---|---|---|---|
|**CASH PROVIDED/(USED IN) OPERATING ACTIVITIES**|18|£64,427|£4,515|
|||||
|Cash flows from investingactivities:||||
|Proceeds from sales of tangible fixed assets||£-|£-|
|Purchase of tangible fixed assets||£-|£-|
|**CASH PROVIDED BY/(USED IN) INVESTING ACTIVITIES**||£-|£-|
|||||
|Increase/(decrease)in cash and cash equivalents in theyear||£65,619|£7,685|
|Cash and cash equivalents at the beginningof theyear||£21,810|£14,125|
|||||
|**_CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR_**||£87,429|£21,810|



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## FINANCIAL REPORT: NOTES TO THE FINANCIAL STATEMENTS 

_For the year ended 30 September 2025_ 

## 1. **ACCOUNTING POLICIES** 

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **BASIS OF PREPARATION** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice. 

Tekkatho Foundation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. 

## **PREPARATION OF THE ACCOUNTS ON A GOING CONCERN BASIS** 

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.  The trustees have made no key judgments which have a significant effect on the accounts. 

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. 

## **RESERVES** 

The charity aims to hold 3-months of operational expenditure in reserve. We consider reserves to be that part of our income funds that are freely available for operating purposes not subject to commitments, planned expenditure and spending limits. We do not include endowment funds, restricted funds or designated funds in our reserves. 

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## **INCOME** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. 

## **DONATED SERVICES AND FACILITIES** 

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution. 

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

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## **INTEREST RECEIVABLE** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. 

## **FUND ACCOUNTING** 

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.  Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. 

## **EXPENDITURE AND IRRECOVERABLE VAT** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: 

   - Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs. 

- Other expenditure represents those items not falling into any other heading. 

- Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **TANGIBLE FIXED ASSETS** 

Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives. 

## **DEBTORS** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

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## **CASH AT BANK AND IN HAND** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **CREDITORS AND PROVISIONS** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **FINANCIAL INSTRUMENTS** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **FOREIGN CURRENCIES** 

Transactions entered into in currencies other than sterling are included in the accounts after conversion at the bank rate in force on the date. 

24 



## **2. LEGAL STATUS OF THE CHARITY** 

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on **page 15.** 

|**3. INCOME FROM DONATIONS AND**<br>**LEGACIES**||**_Unrestricted_**<br>**_(£)_**|**_Restricted (£)_**|**_Total (£)_**|
|---|---|---|---|---|
|CURRENT REPORTING PERIOD|Donatons|£86,985|£-|£86,985|
||Total|£86,985|£-|£86,985|
|PREVIOUS REPORTING PERIOD|Donatons|£2,612|£-|£2,612|
||Total|£2,612|£-|£2,612|



|**4. INCOME FROM CHARITABLE ACTIVITIES**|**4. INCOME FROM CHARITABLE ACTIVITIES**|**_Unrestricted (£)_**|**_Restricted (£)_**|**_Total (£)_**|
|---|---|---|---|---|
|**CURRENT**<br>**REPORTING PERIOD**|Learning Equality|£-|£-|£-|
||Sir Halley Stewart|£-|£-|£-|
||Earthquake Support Fund|£-|£18,899|£18,899|
||New School Fund|£-|£-|£-|
||Total|£-|£18,899|£18,899|
|**PREVIOUS**<br>**REPORTING PERIOD**|Learning Equality|£-|£-|£-|
||Sir Halley Stewart|£-|£40,000|£40,000|
||Monde Par La Main (Virtual<br>classroom Myanmar)|£-|£-|£-|
||Monde Par La Main (Raise a<br>Hand)|£-|£7,115|£7,115|
||Total|£-|£47,115|£47,115|



25 



||**5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES**|**5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES**|**_Total 2025 (£)_**|**_Total 2024 (£)_**|
|---|---|---|---|---|
||**CURRENT REPORTING PERIOD**|Staf and consultants|£17,099|£22,635|
|||Earthquake Support|£10,546|£-|
|||New School|£2,891|£-|
|||Travel expenses|£2,403|£2,817|
|||Other expenses(see note 7)|£6,786|£14,798|
|||Governance costs(see note 6)|£-|£-|
|||Support costs(see note 6)|£1,732|£4,584|
|||Total|£41,457|£44,834|
|||Restricted expenditure|£38,346|£43,624|
|||Unrestricted expenditure|£3,111|£1,210|
|||Total|£41,457|£44,834|



|**6. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS**|**6. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS**|**_Support (£)_**|**_Governance (£)_**|**_Total (£)_**|
|---|---|---|---|---|
|**CURRENT REPORTING PERIOD**|Administration costs|£1,132|£-|£1,132|
||Equipment|£-|£-|£-|
||Accountancyservices|£600|£-|£600|
||**Total**|£1,732|£-|£1,732|
|**PREVIOUS REPORTING PERIOD**|Administration costs|£813|£-|£813|
||Equipment|£3,171|£-|£3,171|
||Accountancyservices|£600|£-|£600|
||**Total**|£4,584|£-|£4,584|



|**7. NET INCOME/EXPENDITURE FROM THE YEAR**<br>_This is stated afer charging/(creditng):_|**2025(£)**|**2024(£)**|
|---|---|---|
|MyLibraryDevices,Tablets and custom charges|1,192|5194.23|
|Runningcosts of trainingcourses(materials, printng,refreshments)|5,594|9604.12|
|**Total**|6,786|14,798|



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## **8. STAFF COSTS** 

The total employee benefits of the key management personnel of the charity were £nil (2024: £nil). 

## **9. TRUSTEE REMUNERATIONS AND EXPENSES, AND RELATED PARTY TRANSACTIONS** 

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: nil). 

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil). 

## **10. CORPORATION TAX** 

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 

|**11. FIXED ASSETS: TANGIBLE ASSETS**||**_Library equipment (£)_**|**_Total (£)_**|
|---|---|---|---|
|**COST**|At 1 October 2024|£1,192|£1,192|
||Additons|£-|£-|
||Disposals|£(1,192)|£(1,192)|
||At 30 September 2025|£-|£-|
|**DEPRECIATION**|At 1 October 2024|£-|£-|
||Additons|£-|£-|
||Disposals|£-|£-|
||At 30 September 2025|£-|£-|
||At 30 September 2025|£-|£-|
|**NET BOOK VALUE**|At 30 September 2024|£1,192|£1,192|



At 1 October 2024 Additions **COST** Disposals At 30 September 2025 At 1 October 2024 Additions **DEPRECIATION** Disposals At 30 September 2025 At 30 September 2025 **NET BOOK VALUE** At 30 September 2024 

|**12. DEBTORS**|**2025 (£)**|**2024 (£)**|
|---|---|---|
|Other debtors|£-|£-|
|**Total**|£-|£-|



27 



|**13. CASH AT BANK AND IN HAND**|**2025(£)**|**2024(£)**|
|---|---|---|
|Cash at bank and on hand|£87,429|£21,810|
|**Total**|£87,429|£21,810|



|**14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**2025 (£)**|**2024 (£)**|
|---|---|---|
|Other creditors and accruals|£-|£-|
|**Total**|£-|£-|



|**15. ANALYSIS OF MOVEMENTS IN**<br>**RESTRICTED FUNDS**|**15. ANALYSIS OF MOVEMENTS IN**<br>**RESTRICTED FUNDS**|**_Balance at 1_**<br>**_October (£)_**|**_Income_**<br>**_(£)_**|**_Expenditure (£)_**|**_Transfer_**<br>**_(£)_**|**_Balance at 30_**<br>**_September (£)_**|
|---|---|---|---|---|---|---|
|**CURRENT**<br>**REPORTING**<br>**PERIOD**|Learning<br>Equality|£5,852|£-|£-|£-|£5,852|
||Sir Halley<br>Stewart|£15,772|£-|£(24,908)|£25,000|£15,864|
||Earthquake<br>Support Fund|£-|£18,899|£(10,546)|£(5,000)|£3,352|
||New School<br>Fund|£-|£-|£(2,891)|£10,000|£7,109|
||Total|£21,624|£18,899|£(38,346)|£30,000|£32,177|
||Learning<br>Equality|£8,881|£-|£(3,029)|£-|£5,852|
||Sir Halley<br>Stewart|£(523)|£40,000|£(23,902)|£198|£15,772|
||Monde Par La<br>Main (Virtual<br>classroom<br>Myanmar)|£392|£-|£(1,141)|£749|£(0)|
||Monde Par La<br>Main (Raise a<br>Hand)|£6,935|£7,115|£(15,551)|£1,501|£(0)|
||Total|£15,685|£47,115|£(43,624)|£2,448|£21,624|
||||||||



28 



|**_Name of_**<br>**_restricted fund_**|**_Description, nature and purposes of the fund_**|
|---|---|
|Learning Equality|Issued by Learning Equality Inc under their Kolibri grants programme, this was<br>originally a two year grant, startng in November 2018, intended to support<br>the purchase of hardware for 10 new digital library locatons. The project was<br>suspended in February 2020, with the agreement of Learning Equality, due to<br>COVID-19 restrictons and the 2021 coupin Myanmar.|
|Sir Halley Stewart|Issued by Sir Halley Stewart Trust. Initally, a one year grant running 1 October<br>2021 to 30 Sept 2022 of £5000 for Ready to Learn pilot project. Second grant<br>awarded for two-year project running 18 Sept 2023 to 17 Sept 2025 of<br>£40,000 for the main Ready to Learn project. The Sir Halley Stewart funds for<br>this project were received on 6 Oct 2023 (£20,000) and 30 Sept 2024<br>(£20,000). The Tekkatho Foundaton is contributng £9,830 to Ready to Learn,<br>bringingthe budget total to £49,830.|
|Earthquake<br>Support Fund|The Earthquake Support fund was issued by GlobalGiving as two fash grants<br>of US$15,000 and US$10,000 afer the March 2025 earthquake. The purpose<br>of the fund is relief, recovery and rebuilding following the earthquake. To<br>date, £10,046 of these funds have been distributed to relief eforts run by<br>Thanakha (Sagaing), YMCA Myanmar (Mandalay) and Mahasala Parahita<br>(Sagaing). £500 was distributed to Tekkatho staf who lost their home.|
|New School Fund|The New School Fund budget line covers costs associated with the relocaton<br>and rebuilding of a Tekkatho partner school in Sagaing Region following<br>damage caused by the earthquake and its subsequent destructon during<br>militaryatacks.|



|**16. ANALYSIS OF**<br>**MOVEMENT IN**<br>**UNRESTRICTED FUNDS**|**16. ANALYSIS OF**<br>**MOVEMENT IN**<br>**UNRESTRICTED FUNDS**|**_Balance at 1_**<br>**_October (£)_**|**_Income (£)_**|**_Expenditure_**<br>**_(£)_**|**_Transfer_**<br>**_(£)_**|**_Balance at 30_**<br>**_September (£)_**|
|---|---|---|---|---|---|---|
|**CURRENT REPORTING**<br>**PERIOD**|General<br>fund|£1,378|£86,985|£(3,111)|£(30,00<br>0)|£55,252|
||**Total**|£1,378|£86,985|£(3,111)|£(30,00<br>0)|£55,252|
|**PREVIOUS REPORTING**<br>**PERIOD**|General<br>fund|£2,425|£2,612|£(1,210)|£(2,448)|£1,378|
||**Total**|£2,425|£2,612|£(1,210)|£(2,448)|£1,378|



29 



**Description, nature and purposes of the fund** 

**Name of unrestricted fund** 

General fund The free reserves after allowing for all designated funds 

|**17. ANALYSIS OF NET ASSETS BETWEEN**<br>**FUNDS**|**17. ANALYSIS OF NET ASSETS BETWEEN**<br>**FUNDS**|**_General fund_**<br>**_(£)_**|**_Designated_**<br>**_funds (£)_**|**_Restricted_**<br>**_funds (£)_**|**_Total (£)_**|
|---|---|---|---|---|---|
|**CURRENT REPORTING**<br>**PERIOD**|Tangible fixed assets|£-|£-|£-|£-|
||Net current<br>assets/(liabilities)|£55,252|£-|£32,177|£87,429|
||**Total**|£55,252|£-|£32,177|£87,429|
|**PREVIOUS REPORTING**<br>**PERIOD**|Tangible fixed assets|£1,192|£-|£-|£1,192|
||Net current<br>assets/(liabilities)|£186|£-|£21,624|£21,810|
||**Total**|£1,378|£-|£21,624|£23,002|



|**18. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM**<br>**OPERATING ACTIVITIES**|**_2025 (£)_**|**_2024 (£)_**|
|---|---|---|
|**NET INCOME/EXPENDITURE FOR THE YEAR ADJUSTMENTS FOR:**|£64,427|£4,892|
|Decrease/(increase) in debtors|£-|£-|
|Increase/(decrease) in creditors|£-|£(377)|
|**NET CASH PROVIDED BY/(USED IN) OPERATING**|£64,427|£4,515|



30 





_**Email: contact@tekkatho.foundation**_ 

_**Website: www.tekkatho.foundation**_ 

31