REGISTERED CHARifY NUM881: 1161381 Report o1thoTnntè•¥ ind Unaudtbl Flnandal Blal•ments F4rTheYw End•d 31Bt MaY¢h 2025 for Ekn Foundauon
FOrTy Erthl 31st Ilfjrch 2 Ryrtofth•Tnffjt 5 t* 8
rn Foundatlon Rwrt o1thoTNthe& thth0FIna Slarth UK (FRS 102)1•1th 1 JaKryya)19). Gov•mlng do¢um8nt R•ghtered Charfty numbEr Prfnclpal addre c El8ra Capt31 6th Fttyx. Th•Grn NW16JZ G KwsdlTr R Bh8tt Tnthes 8 S Shekhal Indgpendqrt Examlft IlrP2ke5h Dua tha & Co Lhn 1s1 Fl T£128 L Wayo H8thrdshlr8 WD18 9PX R att- TnJ*g
Independent Examlnerf$ Reportto the TFUStee5 of ara Fondation Independent examlnerfs reportto thetNstees ol Elara Foundatlon I rert lo the chanty tnjslees on my exwninabon ol the accounts ol El¥a FcuTrJatK]n It Twsv for the yearended 31st MaTth 2025. Responsibifities and basis of report As the chanty Iwslees ol the Trust you ¥e reswsitlefarthe prep¥ab ol the &fxwnts Jxmlmwith the r4viremenls ol the Charities Act 2011 I'the Arfl. I retM)rt In respect ol my examinabTri olthe Tnjsfs ¢(ntS ed ¢M urxkn 145 c4 the Act aThJ in out my eXamInab I have folbwed iCab Direth'ons given by Chanty CrAnmission under secti 145(5Mbl ol Pd. Independent examinels statement I have fflpleted my examinab'on. I firM tha Th) material matws ts¥e lo my atenttt in ¢)Mec1)n vith Ihe examination gin9 me cause lo lieye that in any materia res1.. accounting Ml kept in $Fe¢1 Of Trusi&s rewKed by Secl#)n 130dthe Ad., the actnts do not acctyd ¥th IkK)se reco,. or the ount5 do not Mpty vAlh Ihe aptAatrAe reqUirewnts cCmIlyj lum a¥J content ol &counls sel out in the Charibes (Accounts and Rewrts) Reguklions 2008 other th any reqLiremenl Ihat thE wxounts give a and laii 1&yh1 is nrA a matier considered as part ol an iThJendenI examinatth. I have Trj Con5 and have come a(Jos8 no mattw5 in ¢m1"0n 1th the examinatKm lo attentiC slKNJld i drw in Ihis W in ovjer lo enable a twoperunderslanding of Ihe accwnts lo be rethl. Mr Rakesh Dua Oua & Co. knmi18d 1st FkKJr 5 Century C(HJrt Tdpils Lane Watfor Hertfordshire WD18 9PX Date.. Paje 2
Elara Foundthn 8tstQrnalFtanc18I Acllvtii F¢rThoY•ar End•d 31*MaT¢h 2025 2025 2024 Tot81 hJt¥J INCOMEANO EMOOWM94TS FROM 216,896 194,6DJ EXPENDrruREON Rthn9lunds 814 Ch8rftsblg 8GUvldg1 D10n Gl¥tn tocharfues iect Exp loSuptrfJrt Charlttes 181fi50 117,60) 182.959 118A14 NET INCOAIE 33337 76,186 RECONCIU4TION OF FUNDS Tolal fvtvjs thhtforward 147.126 TOTAL FUNDS C1R1ED FORWARD 181.(63 147.126 The nile81M wtoflhos&finaKIalstatWftts P93
Bthnu She¢t 31•t 2025 Tolal (unds Cash at 181Th3 147.126 181.( 147.1 TOTALASSEfs LESS CURW Li4mlTIES 181163 147.1 181.063 147,126 FUNDS 181, 147,126 TOTAL FUNDS 161. 147,126 R Bhl-Two
Elfft Foundallon Notsgto tho Ftnanclal statornts ForTh•Y•8r Endod 31st March 2025 ACcNTING POLICIES BaB15 01 prepathg tsftnandal 8tstenwnt8 Th9 finandat 8lalelrTrts d th& carfty, ts a pubffc enuty urller FRS 101 hm been wepar•J in p&?)rda tA4th thè Ch&18$ SORP IFRS1021'Atwiting R¥Tg byChaTibes'. S18tsment of R0Mm1 PradK 8ppfic8blo to caritie8 prepariw th1 4CCQLtnts In x£ordaKe the Flnand81 Reputhg sland ippP,G8bh In the UK and RepUbC of Warnj (FRS 1021 1 January 20191, Ftn8ndal Repjrty Stsrdwd 102 Th& NTrando1 Standwd apFIKabto in th8 UK 2nd Rq) oflreknd, and Ih Ch•iUes Ad 2011. Thefiwioal ststsrnentshavo beon pry¢d undor th•h1stori¢alwstwwnti. All tho)me Is Wlsed In the steOI &1188 oKethedhasenthwltots fvnds. Itls probablethattr inccffle t artdlsrnt ba nSu1j bty. Expenthirn Llaknfjtios are as •rfr a5 9)Jn as there18 a W crf otlgation LyJmmMlrvJ ts thaty io that li ts wobat4• thal a trarffjfw of actOrnIC beneffts wll te requirwj In 5gtllement and th8 8munt of the ObgatiOn cen t4 Theasurqd rrfJ8biy. Exre b 31xwntwJ for on an af£•Jth ba9 and has begn classified under h•fings that aggregale au ctht mlatsd to Ihe cat&Jory. Where $ts dmy thbuted Io Pthkr lthllngs Ihey have been to thlles on a basls eon$lsnl llh use of TaKallpn Th•¢harfty Isexemptfrom on xO¥llt6S. Fund accOntIng Unreslrfded us&J tn thothafttabfe obiecU¥g5 at Ihkdlsxllon ofthe InJste8& lunts w only te p8ltcJJlar reslrictgj pu409 hittun th? o of thg R8sblcthM arf88 by doKv0rv4t1th1P1alwjIoruLlarIestiIed ffttrp)ses. FultherexalOl1h natsire artt1 wrpwof•¥th fimd b8 in the notss loth8 ftnaThial siatements. FUNDS Roknlng donallom WKI legaclo1 pN)rt¢o 814 TRUSTEES, REIIUNERATIOMAND BENEFITS no tnLqtl r$MthI uolhrbenthf0rtheyauwwj31S1ll3Tth 2025 Mr6ytt yearended 31st March 2024. no Intst80I éxwws pth foTth• ywffided 31st M7rth 225 norkf tho yeared31St Marth 2024. Page 5
F•unda#on ForThoYow Ended 31•t Ilvch 2025 EXPENDIWRE I)N 814 117.f4)) IIEf IlKOlAE 76.186 TOTAL FUNDS ¢ARMKI F(mVAM> 147,126 MOVEMENT W FUNDS 1A24 31.325 147.128 33.937 181ffi3 TOTAL FUNDS 147,126 319J7 181.( Unrnthctsd lund• 11829591 a337 TOTAL FUNDS 216,896 33
ra Foundakn ForTho y••rEffid 31rt Mu¢h 20 111.423 th thdI 31J24 Unregtrtthd I18 76.186 147,126 TOTAL FUIIDS 70X) 76.186 147,1 19IAXI 76.186 TOTAL FUNDS (118,4141 76,186 Not At 1A23 h lurnls 31225 110.123 181,1 TOTAL FUNDS 110,123 181, A+xThqnt >w12 tn a11.. Ir•>Jnl In funds Unre•lrf¢tsdfvnd• 411.496 P)1J73} 110,123 TOTAL FUND8 411. P)1.m} 110.123 rxJntinwl.-
Etsrn Foyndallon Iknsto tho Fthonctsl StatemÈnts-¢anthiuod F•rTh&YrETrlQd 318t Alarch 15 RELATEDPARTY DISCLOSURES Elara Cawtal Pk made a Ilonabon of £150.IXKI12024.' £100,OIKlk l R Bhatt Unthl is a0 a Iwor & shaTthoknr ol th65 AdonaUcfiof£20250vRsglntoTheAk8haya Patra Foundatton UKvrtre MrB S Shekh•at(rpJe)is atsoalrwto Itsld b9 notsd Ihal Ih8y thl not lakg wl In 8ny th4Jn lo d(8 lo rjwttw and any fulty d18dos•J In the mlftths of the¢rity. P•Je 8
ForTheYw End8d 31stlknh a25 3]25 2024 INCOMEAND UD(YIKIWS Donallom and 212.f 181,Cl 216. 194.600 216. 194.6LKI EXPENDrruRE tochanltes 181, 113.100 182,1(1) lI7,j Rnanc• 541 318 318 181 118.414 33.937 76.186