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2025-03-31-accounts

Charity number: 1161432

WORLD PEACE FLAME FOUNDATION UK

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

WORLD PEACE FLAME FOUNDATION UK

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 6
Chartered accountant's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 19

WORLD PEACE FLAME FOUNDATION UK

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees Anwyn Jones, Chair
Maria Doerstel
Johanna Coppens
Dr Edward Williams Hartfiel

Charity registered number 1161432 Principal office 126 Manor Green Road Epsom Surrey KT19 8LN Accountants Crowe U.K. LLP Chartered Accountants Black Country House Rounds Green Road Oldbury West Midlands B69 2DG

Page 1

WORLD PEACE FLAME FOUNDATION UK

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Charity for the 01 April 2024 to 31 March 2025.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in 2019 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

Objectives and activities

a. Policies and objectives

Our main activities and the groups we work with are set out below. All WPFF UK charitable activities are designed to promote awareness of methods of resolving conflict at the personal, family and societal level.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Who used and benefited from our services?

In 2024 to 2025, our work has been directed to community events and to disseminating the educational peace package in schools. The people available to us in delivering our work are all volunteers. This, of course shapes the way our work is undertaken. We have in place strategies to expand our volunteer base and to ensure broader geographical coverage.

At this stage, our focus is on those centers where volunteers are available. Those locations currently include London, North Wales, Scotland, Manchester and Leeds. There is also a growing presence in Australia and India.

c. Engaging and educating the public

In communities, our focus has been on engaging community members in fundraising and awareness activities. The emphasis on fundraising has been to establish a steady source of income in these first years to ensure the charity can provide the services we are set up to deliver. For example, at the 24th anniversary of the World Peace Flame event we fundraised more than £500 and approximately 60 people attended in person and 40 on line from different countries. Contact with community groups is a principal avenue for the WPF Foundation in promoting and raising awareness. Equipped with the educational materials provided by the Foundation, people can be proactive in bringing about harmonious outcomes when there is potential for conflict in everyday situations.

Page 2

WORLD PEACE FLAME FOUNDATION UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and Perfomance

a. Main achievements of the Charity

From April 2024 to April 2025 we have done several fundraising events. We established solar powered world peace flames and supported schools to establish peace gardens, creating a greater awareness of environmental issues. We have held community events and collaborated with other local and international communities working towards peace.For example, a solar powered World Peace Flame was lit in West Lodge Primary School in North London which was inaugurated by different faith leaders with a beautiful ceremony on the 23rd April 2024. In May 2024 the World Peace Flame was carried to Everest Base Camp to ignite the Peace torch at the start of the Everest Marathon which circumbulated Boudha and Swambhu in Kathmandu.

Education packs were distributed In a Welsh School Ysgol Henblas near Bodorgan, Anglesey who also participated in a zoom link with children from Solan Public School in Himachal Pradesh, India. Tess Burrows on October 17th took the WPFup to Jebel Toubkal the highest peak in the Atlas Mountain range and read out peace messages. There was also a WPFlame event at Kingsley Hall, London and The Week of Prayer for World Peace supported by WPF held its 50th Anniversary towards end of October.All in all it has been a busy year with a lot of community participation.

Another project that was launched early 2023, was to collect a stone from every country on earth to create a World in Microcosm at Snowdonia Mountain Lodge World Peace Monument site. This will become a focal point for schools, other organisations and individuals to engage in peace activities. Nearly 220 stones have been collected so far, only 7 countries left.During this period between 2024 and 2025, the WPF Foundation UK has also updated information leaflets, books, and other literature. In addition, World Peace Flame candles continue to be distributed regularly. Thanks to our volunteers, the educational peace package for schools, Peace in Your Hands, has now been translated into Hindi and is currently being used by students in India

b. Educational peace package in schools, Peace in Your Hands

Our continued focus is to work with schools to engender awareness in the emerging generations. This year has seen a steady accumulation of schools becoming involved in the World Peace Flame Education project.

Indian Medical Camps

For our Medical Camps Project in Gujarat, India, activities from March 2024 to March 2025 have been as follows: Three eye camps have been run, servicing 892 patients in three different localities (Paruzan,Vada, Sopan). 218 people have received cataract operations and 321 spectacles have been distributed. Outside of this collaboration has also taken place with local hospitals, general practitioners, and dispensaries to provide free prescription of medical supplies. Food and clothes distribution have also taken place with over 3000 notebooks and pencil kits being distributed to under privileged children to help with their educational expenses in the forest areas and to 17 primary schools. Fed poor people in hospitals as on going support in Navsari Gujarat.

c. Plans for future periods

Alongside working with the education pack in schools, we are helping schools to establish accessible, inexpensive, wellness focuses in their school grounds. Our work in India continues to expand to help more people.

Page 3

WORLD PEACE FLAME FOUNDATION UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees have established the Trust's Reserve Policy with reference to Charity Commission guidance (CC19) and accounting standards (FRS 102). Cash flow is carefully monitored on a continuing basis to meet this objective. The Trustees do not intend to build up reserves for unspecified purposes, but rather to apply all income to direct charitable purposes. This intention is established annually when the Trustees agree the budget for the forthcoming year. The total funds at the 31 March 2025 were £27,788 (2024: £34,399). Included unrestricted funds £10,456 (2024: £15,067) and restricted funds of £17,332 (2024: £19,332)

c. Principal funding

The principal funding sources for World Peace Flame Foundation UK are voluntary donations and the associated gift aid.

Structure, governance and management

a. Constitution

The organisation is a charitable incorporated organisation (CIO), incorporated and registered as a charity on 27 April 2015. The charity was established under a Memorandum of Association which set out the purposes and powers of the CIO. WPFF is governed under its Articles of Association. All decision-making is undertaken in accordance with those Articles.

The trustees manage the affairs of WPFF at minuted quarterly meetings and monthly management meetings, with due regard to ensuring that all WPFF initiatives are aligned to the purposes of the organisation.

b. Methods of appointment or election of Trustees

The affairs of the organisation are managed by a Board of Trustees, who are trustees for the purposes of charity law. The nominated trustees are appointed to serve for a period of three years, after which they must be reelected at the next annual general meeting. There is power to appoint a minimum of three trustees and a maximum of twelve.

All the trustees give their time voluntarily and will receive no personal benefit from WPFF. Any expenses reclaimed from the charity are set out in note 5.

c. Policies adopted for the induction and training of Trustees

The current trustees are already familiar with the practical work of the WPFF. To ensure our existing trustees’ knowledge is current, we provide ongoing training for them in the duties of trustees and in financial management.

Page 4

WORLD PEACE FLAME FOUNDATION UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

d. Organisational structure and decision making

The WPFF is managed by the Board of Trustees – currently four in number – who are responsible for strategic direction and policy making.

The trustees are supported in administering WPFF initiatives by volunteer area co-ordinators and other volunteers. These co-ordinators take responsibility for day-to-day operational management of WPFF activities in their areas, ensuring that community activities are carried out in line with good practice and the purposes of WPFF.

The co-ordinators report to the lead trustee who, with the other trustees, manages the day to day activities of the WPFF.

Correspondence including emails is dealt with by administrative volunteers under the guidance of Rita Goswami, the Administrative Officer.

The accounts, records and minutes of the trustees are maintained by administrative volunteers under the guidance of Rita Goswami, the Administrative Officer.

e. Risk management

The charity has a comprehensive risk management policy. This policy requires that a risk register is maintained wherein risks are identified, their impact is quantified and strategies are developed and put in place to either avert risks or mitigate their impact. Initial work has been done to identify risks and record them in the charity’s risk register.

A workshop to update risk identification and assessment was carried out on the 21st October 2022.

Where appropriate, systems or procedures have been established to mitigate the risks the charity may face. The chief areas of risk for WPFF are: fire risk occasioned by our practice of distributing world peace flame candles and safety lamps, physical or emotional harm from inappropriate use or application of conflict resolution or mediation techniques, and potential harm to children and vulnerable adults.

Internal control risks are minimised by applying procedures for authorisation of all financial transactions and the establishment of projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the office. This also applies to authorised WPFF representatives when visiting schools and community centres, etc. Standard public liability and professional indemnity insurances are in place.

Page 5

WORLD PEACE FLAME FOUNDATION UK TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of Trustees. responslbllbtle5 The Trustees are responsible for preparing th8 Trustees. report and the financial statements in accordance with applicable law and United Ksngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prépare financial statements for each financial which give a true and fair view of the state of affairs of th8 Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing th&se financial ststemenls, the Trustees are required to: select suitable accounting policyes and then apply them consistently- observe the methods and principles of the Charities SORP (FRS 102). make judgments and accounting estimates that are reasonable and prudent: state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Memorandum of Association. They are also responsible for safeguarding the assets of the Charty and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularities. Approved by order o he members of the board of Trustees and signed on their behalf by: Anwyn on (Chair of T Date: slees) Page 6

WORLD PEACE FLAME FOUNDATION UK

CHARTERED ACCOUNTANT'S REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED FINANCIAL STATEMENTS OF WORLD PEACE FLAME FOUNDATION UK FOR THE YEAR ENDED 31 MARCH 2025

We have prepared for your approval the financial statements of World Peace Flame Foundation UK for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet and the related notes from the charity's accounting records and from information and explanations you have given to us.

As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/ regulations-standards-and-guidance.

This report is made solely to the Trustees in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of World Peace Flame Foundation UK and state those matters that we have agreed to state to the Trustees in this report in accordance with ICAEW Technical release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than World Peace Flame Foundation UK and its Trustees for our work or for this report.

It is your duty to ensure that World Peace Flame Foundation UK has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and net incoming resources of World Peace Flame Foundation UK. You consider that World Peace Flame Foundation UK is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of World Peace Flame Foundation UK. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

CROWE U.K. LLP

Chartered Accountants Date: 20 January 2026

Black Country House Rounds Green Road Oldbury West Midlands B69 2DG

Page 7

WORLD PEACE FLAME FOUNDATION UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
3
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
5,535
5,535
9,666
9,666
(4,131)
15,067
(4,131)
10,936
Restricted
funds
2025
£
-
-
2,000
2,000
(2,000)
19,332
(2,000)
17,332
Total
funds
2025
£
5,535
5,535
11,666
11,666
(6,131)
34,399
(6,131)
28,268
Total
funds
2024
£
2,778
2,778
8,304
8,304
(5,526)
39,925
(5,526)
34,399

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 10 to 19 form part of these financial statements.

Page 8

WORLD PEACE FLAME FOUNDATION UK BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Current assets Stocks Debtors Cash at bank and in hand 365 1,411 28,536 365 1, 402 38,374 30,312 40,141 Current liabilities Creditors.. amounts falling due wilhin one year (2,044) (5, 742) Net current assets 28,268 34,399 Total net assets 28,268 34,399 Charity funds Restricted funds un￿StriCted funds 10 10 17,332 10,936 19,332 15,067 Total fundg 28.268 34, 399 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by., Anwyn Jones (Chair of Trustees) Date: The notes on pages 10 to 19 form part of these financial statemenls. Page 9

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

The organisation is a charitable incorporated organisation (CIO), incorporated and registered as a charity on 27 April 2015. The principal office is 126 Manor Green Road, Epsom, Surrey, KT19 8LN. The charity's registered number is 1161432.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

World Peace Flame Foundation UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Page 10

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.5 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.6 Going concern

The company has cash resources and has no requirement for external funding. The trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

2.7 Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at transaction price.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

There are no complex financial instruments.

2.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2.9 Volunteers

The Charity has in the region of 20 volunteers. The value of these volunteers is not included in these accounts.

Page 11

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
5,535
Total 2024
2,778
Total
funds
2025
£
5,535
2,778
Total
funds
2024
£
2,778

4. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Promoting National & International conflict
resolution and reconciliation
9,666
Total 2024
5,764
Restricted
funds
2025
£
2,000
2,540
Total
2025
£
11,666
8,304
Total
2024
£
8,304

Page 12

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Analysis of expenditure by activities

Promoting National & International conflict
resolution and reconciliation
Total 2024
Analysis of direct costs
Candles and other direct costs
India Medical Camps
Arunchula Tree Project
Donations
Total 2024
Activities
undertaken
directly
2025
£
7,216
3,177
Support
costs
2025
£
4,450
5,127
Charitable
activities
2025
£
5,116
2,000
-
100
7,216
3,177
Total
funds
2025
£
11,666
8,304
Total
funds
2025
£
5,116
2,000
-
100
7,216
3,177
Total
funds
2024
£
8,304
Total
funds
2024
£
637
2,000
540
-
3,177

Page 13

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Telephone and internet costs
Insurance
Subscriptions
Printing, postage and stationary
Professional fees
Sundry
Accountancy fees
Travel expenses
WPF SML expenses
Total 2024
Charitable
activities
2025
£
918
616
216
-
-
200
1,608
-
892
4,450
5,127
Total
funds
2025
£
918
616
216
-
-
200
1,608
-
892
4,450
5,127
Total
funds
2024
£
838
570
216
126
35
82
1,693
169
1,398
5,127

Accountancy fees relate to the provision of assurance services other than audit or independent examination.

The company had no employees during the year and therefore no employee received remuneration in excess of £60,000.

6. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

7. Stocks

2025 2024
£ £
Finished goods and goods for resale 365 365

Page 14

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Debtors

Due within one year
Other debtors
Prepayments and accrued income
2025
£
1,307
104
1,411
2024
£
1,307
95
1,402

9. Creditors: Amounts falling due within one year

Other loans (See note 13)
Accruals and deferred income
2025
£
17
2,027
2,044
2024
£
3,715
2,027
5,742

Page 15

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
Ysgol Llanllachid School Peace Garden
WPF India
India Medical Camps
Total of funds
Balance at 1
April 2024
£
15,067
1,925
6,827
10,580
19,332
34,399
Income
£
5,535
-
-
-
-
5,535
Expenditure
£
(9,666)
-
-
(2,000)
(2,000)
(11,666)
Balance at
31 March
2025
£
10,936
1,925
6,827
8,580
17,332
28,268

Page 16

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
Ysgol Llanllachid School Peace
Garden
WPF India
India Medical Camps
Arunanchala Tree Project
Total of funds
Balance at
1 April 2023
£
18,098
1,925
6,827
12,580
495
21,827
39,925
Income
£
2,778
-
-
-
-
-
2,778
Expenditure
£
(5,764)
-
-
(2,000)
(540)
(2,540)
(8,304)
Transfers
in/out
£
(45)
-
-
-
45
45
-
Balance at
31 March
2024
£
15,067
1,925
6,827
10,580
-
19,332
34,399

Page 17

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Statement of funds (continued)

Ysgol Llanllachid School Peace Garden - Creating a World Peace Flame Garden with a solar-powered World Peace Flame.

India Medical Camps - Support medical camps in India.

Peace in your hands - Support the provision of World Peace Flame education packages.

WPF India - Support World Peace Flame activities in India.

The Arunachala Tree Project - The return of tree cover and restoration of complex eco systems to Arunachala - a sacred hill in southern India.

11. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Current assets
12,980
Creditors due within one year
(2,044)
Total
10,936
Restricted
funds
2025
£
17,332
-
17,332
Total
funds
2025
£
30,312
(2,044)
28,268

Analysis of net assets between funds - prior year

Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
-
-
-
Restricted
funds
2024
£
19,332
-
19,332
Endowment
funds
2024
£
20,809
(5,742)
15,067
Total
funds
2024
£
40,141
(5,742)
34,399

Page 18

WORLD PEACE FLAME FOUNDATION UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Related party transactions

At the 31 March 2025 £17 (2024 : £3,714) was owed to Dru (UK), a company registered in England and Wales. Rita Goswami, the charity's administrator, was a director of this company. She retired from this post from 21 February 2017.

Page 19