|Independent<br>Exaniner's<br>Report tothe Trustees of|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Htsa Foundation|||||||||||||||||||
|Independent<br>et@niner's report tothe trustees ofHas Foundation|||||||||||||||||||
|I report to the charity trustees on my examination<br>ofthe accounts||ofElara Foun|||tion (the Trust) for the|||year ended 31st March 202:|||||||||||
|Responsibilities<br>and basis ofreport|||||||||||||||||||
|As the charity trustees<br>of the Trust you are responsible<br>for|the|preparation||of|e accounts<br>in accord|||nce with the requirements|||||i|he Charities||||Act|
|2011('the Act').|||||||||||||||||||
|I report<br>in respect of my examination<br>of the Trust's<br>accounts<br>carried|||out|und|r Section 145 of the|||ct and|in carrying|out my|||i|imination||I|have||
|followed<br>all applicable<br>Directions given by the Charity Commission||under Sectio|||145{5){b)of the Act.||||||||||||||
|Independent<br>examiner's<br>statement|||||||||||||||||||
|I have completed<br>my examination.<br>I confirm<br>that no material|matters||have|co|to my|attention|in co|nection|with the examinatic|||||giving|me cause||||
|to believe that in any material respect:|||||||||||||||||||
|1.<br>accounting<br>remrds were not kept in respect ofthe Trust||as required||by|ection|130ofthe Act;||or|||||||||||
|2.<br>the accounts do not accord with those records; or|||||||||||||||||||
|3.<br>the accounts<br>do not comply<br>with<br>the applicable|requirements|||con|ming|the form|and|content|of accounts||set|oi||in the||Charities|||
|(Accounts<br>and Reports)<br>RegulaIions<br>2008 other than||any|requirem||t that|the accounts||ive a true and fair||view||wh||is not||a matter|||
|considered as part ofan independent<br>examination.|||||||||||||||||||
|I have no concerns<br>and have come across no other matters|in|connection||wit|the examination||to|ich attention<br>should|||be dra|||in this||report||in|
|order to enable a proper understanding<br>ofthe accounts to be|reached,||||||||||||||||||







||||2023|2022|
|---|---|---|---|---|
||||Unrestricted|Total|
||||fund|funds|
|||Notes|E||
|INCOME AND ENDOtftfMENTS|FROM||||
|Donations<br>and legacies|||114,678|85,000|
|EXPENDITURE ON|||||
|Chtaitable activities|||||
|Donation<br>Given to Charities|||114,250|31,792|
|Project Exp to Support Charities|||966||
|Other|||780|503|
|Total|||115,996|32,295|
||||I1,318)|52,705|
|RECONCILIATION OF FUNDS|||||
|Total funds brought forward|||72,258|19,553|
|TOTAL FUNDS CARRIED FORWARD|||70,940|72,258|








## 

## 

## 

## 

## 

## 

## 

## 

## 

|||||Unrestricted|
|---|---|---|---|---|
|||||fund|
|||||F.|
|INCOME AND ENDOWMENTS||FROM|||
|Donations<br>and legacies||||85,000|
|EXPENDITURE ON|||||
|Chatftable<br>activities|||||
|Donation<br>Given to Charities||||31,792|
|Other||||503|
|||||32,295|
|NET INCOME||||52,705|
|RECONCILIATION|OFFUNDS||||
|Total funds brought|forward|||19,553|
|TOTAL FUNDS CARRIED FORWARD||||72,258|
||||Page 5|continued. ..|





|Notes tothe Financial|Notes tothe Financial|Notes tothe Financial|Statements|Statements|-continued|-continued|-continued||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|ForThe|Yea Ended 31stMarch|||2023|||||||||||
|4.|MOYEMENT||IN FUNDS||||||||||||
||||||||||||||Net||
||||||||||||||movement|At|
||||||||||||At 1.4.||in funds|31.3.23|
||||||||||||E||E||
||Unrestricted||funds||||||||||||
||General fund||||||||||72,2|8|(1,318)|70,940|
||TOTAL FUNDS||||||||||72,2|8|(1,318)|70,940|
||Net movement||in funds,|included|||in the above|are as follows:|||||||
||||||||||||Incomi|g|Resources|Movement|
||||||||||||resour||expended|in funds|
|||||||||||||||F|
||Unrestricted||funds||||||||||||
||General fund||||||||||114,6|8|(115,996)|(1,318)|
||TOTAL FUNDS||||||||||114,6|8|(115,996)|(1,318)|
||Compartdives||for movement|||in|funds||||||||
||||||||||||||Net||
||||||||||||||movement|At|
||||||||||||At1,4.|1|in funds|31.3.22|
|||||||||||||||f|
||Unrestricted||funds||||||||||||
||General fund||||||||||19,5|3|52,705|72,258|
||TOTAL FUNDS||||||||||19,5|3|52,705|72,258|
||Comparative|net movement|||in funds, included|||in the above are as foll|||||||
||||||||||||Incomi||Resources|Movement|
||||||||||||resour||expended|in funds|
||||||||||||||E||
||Unrestricted||funds||||||||||||
||General fund||||||||||85,0||{32,295)|52,705|
||TOTAL FUNDS||||||||||85,0||(32,295)|52,705|
||A current year||12months|and prior year 12months combined|||||position|i as follows:|||||
||||||||||||||Net||
||||||||||||||movement|At|
||||||||||||At 1.4,||in funds|31.3,23|
||||||||||||||E|E|
||Unrestricted|funds|||||||||||||
||General fund||||||||||19,5||51,387|70,940|
||TOTAL FUNDS||||||||||19,5||51,387|70,940|





## 

|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|||E|E|E|
|Unrestricted|funds||||
|General fund||199,678|(148,291)|51,387|
|TOTAL FUNDS||199,678|(148,291)|51,387|



## 



## 

|2023|2022|
|---|---|
|6|f|
|114,678|85,000|
|114,678|85,000|
|114,250|30,257|
|462|203|
||1,535|
|318||
|115,996|32,295|
|(1,318)|52,705|