TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
Accoumfs AND TRUSTEES. REPORT FOR THE YEAR ENDED 31st JULY 2024
INDEX
PAGE
Constitution and administration
Report of the trustees
Statement of financial activities
Balance sheet
Notes to the accounts
5t08
Trustees, approval
Independent examiner's report
io

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
CONSTITUTION AND ADMINISTRATION
Transforming Health and Education in Nepal was regISte￿d as a 'charlrable incorporated
organisation, ICIOI with the Charity Commission for England and Wale5 on 4th January 2016
under charity number 1165013. The charity also uses the abbreviated name'THEN'.
The charity's 8overnin8 document is its constitution. which was originally approved by the
trustees in September 2015 but subsequently revised in December 2015 following
consultations With the Chartty Commission as part of the re8lStration process.
The charity is a 'foundation' CIO so its only members are its trustees. The power of
appointing new trustees lie5 Wlth the existing trustees. The following held office as
trustees during the year ended 31st July 2024..
Mrs Cynthia Chadwell
Mr Stephen Francis
Mr Joel Hafvenstein
Mr Richard Harniess
Mr Andrew Kohn
Mr lan Mitchell Iresigned 18th March 20241
Mr Daniel Parnell
Rev Craig Watson (resigned 13th June 20241
The following have become trustees since 31st July 2024..
Mrs Phillipa Munday (appointed 13th November 20241
Miss Joy Ransom (appointed 13th November 20241
The object of the charlty, as set out In Its constltutlon, Is 'to advance education and
promote and protect good health for the public benefit in Nepal. in particular by making
grants and provlding resources to assist the charitable work of 'Human Development and
Community Services, IHDCSI, an NGO operatin8 in Nepal".
The trustees are aware of the Charity Commission's guidance on publlc benefit and
believe that the above objective is in line with that guidance.
In September 2016 the charity registered with H M Revenue and Customs (under
reference EW544671 to enable gift aid tax repayments to be clalmed where appropriate.
The charity's registered address is=
Newminster House
27 - 29 Baldwin Street
Bristol
BSI ILT
PAGE I

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 3tst JULY 2024
Durin8 the year the charity continued to receive donations from individuals and other
organisations, including churches, and grants from other charities to be used to support
the work of Human Development and Community SeNices IHDCSI, an NGO operating
in Nepal.
This includes the hospital work of HDCS itself. the educational work of Kathmandu
International Study Centre IKISCI, which is part of HDCS, and the teacher tralning and
related work of EQUIP, which is part of KISC.
The amounts receivable in the year to July 2024. including gift aid tax recovery, totalled
£28,78612023 £42,735). of which £15,04212023 £9.3101 was given in support of specific
prolects. These amounts were therefore treated as restricted funds.
A summary of movements In the charlty's funds is given in note 10 to the accounts on
page 8. The grants made by the charity during the year totalled £4,58712023 £35.8851
and included the followin8 specific projects and areas of work=
Year to
31st July 2024
Year to
31st July 2023
HDCS
Wor* in hospitals
KISC
New building
IQTS
Primary Ilbrary
262
481
2,500
270
532
2,981
EQUIP
Scooter
Feeding programme
Library provision
Scholarships
ITlab
Teacher training
General work
383
100
1.451
300
400
500
623
920
1,403
5,274
TOTAL RESTRICTED FUNDS
1,935
8,255
UNRESTRICTED for work at KISC
2,652
27,630
4,587
35,885
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TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARifi NO 1165013
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t JULY 2024
ACCOUNTING BASIS AND POLICIES
In earlier years the charity prepared its accounts on the receipts and payments
basis, which reflected the simple natute of its activities. In the year ended
31st July 2022 there was a change in the way some of the grants payable were
dealt with, as set out in note 6. In the light of that change the accounts for that
year were prepared on the accruals basis and the comparative figures for the year
ended 31st July 2021 were restated accordingly. The accounts are now prepared
on the accruals basis.
The accounts are prepared in accordance with the requirernents of the
Charities Act 2011 and with the Charities SORP IFRS 1021 and Financlal
Reportin8 Standard 102. The accounts are prepared on the historical cost basis.
The accounts are prepared using the following principal accountin8 policles..
INCOMING RESOURCES:
Grants and donations are only included in the SOFA when the charity has
unconditional entitlement to the resources.
Gift aid tax recoverable is included in the SOFA when there is a valid declaration
from the donor. The amount recovered on a donation is considered to be part of
that gift and Is treated as an addition to the same fund as the Initial donatlon
unless the donor or the terms of the appeal have specified othenvise.
OUTGOING RESOURCES:
Grants payable are reco8nised as a liability as soon as they have been approved by
the trustees.
Other liablilities are recognised as soon as there is a legal or construrtive
obli8ation committin8 the charity to pay out resources.
FUNDS AND RESERVES
The charity receives grants from other charities and donations from individuals
and other organisations, including thurches. Most of this income is desi8nated for
specific projects in Nepal and these amounts are treated as 'restricted fund5'.
The balance of non specific gNing is regarded as an 'unrestricted fund..
The charity has no staff or premises and rt5 Cosis and expenses are therefore
minimal. There is no need or desire to build up reserves and it IS the trustees.
intention to pass on as much of its income as possible by way of grants.
PAGE 5

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st JULY 20241contlnued)
DEBTORS
2024
2023
Income tax recoverable under gift aid
328
CASH AT BANK
2024
2023
Co Operative Bank Community Dire¢tplus account
35,437
9,538
CREDITORSAND ACCRUALS
2024
2023
Sundry expenses
BALANCE DUE TO KATHMANDU INTERNATIONAL STUDY CENTRE IKISCI
2024
2023
Balance held for KISC at start of year
Grant recelved from another charity
Grants payable from THEN
1,901
16.143
2,087
3,988
28,111
44.254
Amounts paid on behalf of KISC
Balance held for KISC at end of year
142,3531
1,901
3,988
With the written agreement of the relevant donors. the above grants due
to KISC are being held in the UK and used to make payments on behalf of
KISC as requested by them.
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TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGisfERED CHARITY NO 1165013
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st JULY 2024 (contlnued)
STAFF NUMBERS AND COSTS
The charity has no employees and there were therefore no staff costs in thi5
or the previous year.
TRUSTEE REMUNERATION. EXPENSES AND DONATIONS AND
RELATED PARTY TRANSACTIONS
None of the trustees recelved any remuneration or payments In this or the
previous year apart from the reimbursement of out of pocket expenses
incurred on behalf of the charity.
The trustees made freewill donations to the charity during the year
of£2,70012023 £2,1￿1.
There were no related party transactions requirin8 disclosure Sn thls or
the previous year.
INDEPENDENT EXAMINER
The trustees are grateful to Mr Anthony Ward. our Independent examiner,
for providin8 hi5 services without charge.
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TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st JULY 2024 (continued)
io
FUND MOVEMENTS
Restricted Unrestricted
funds
fund
Total
funds
Funds brought forward at 1st Au8USt 2022
Donation5 and grants receivable
Gift aid tax recoverable
91
9.082
228
9,401
760
851
32.404
41,486
1.016
1,244
34,180 43.581
Grants approved
Costs and expenses less interest
18.2551
{27,6301 135,8851
1591
1591
Funds carried forward at 31st July 2023
Donations and grants receivable
Gift aid tax recoverable
1.146
14.494
6,491
13,544
2￿3
20,235
7,637
28,038
748
36,423
16,188
Grants approved
Costs and expenses less Interest
{1.9351
12,6521 14,5871
1591
1591
Funds carried forward at 31st July 2024
14,253
17,524
31,777
Details of the specific projects and areas of work Included In the grants approved in
the two years to 31st July 2024 are set out in the report of the trustees on pa8e 2.
PAGE 8

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
TRUSTEES, APPROVAL
The accounts and notes and the trustees, report for the year ended 315t July 2024
set out on pages I to 8 were approved by the trustees at a meetin8 held
on 19th March 2025
Signed on behalf of the trustee5
Name
S D Francis
Name
D M Parnell
Signature
Signature
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TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
INDEPENDENT EXAMINER'S REPORT
I report to the trustees of Transforming Health and Education in Nepal I'the Charity'l
on my examination of the accounts of the Charity for the year ended 31st July 2024.
RESPONSIBILITIES AND BASISOF REPORT
As the Charity's trustees, you are responsible for the preparatlon of the accounts
In accordance wlth the requlrements of the Charities Act 20111.the Act'l.
I report in respect of my examination of the Charity's accounts carried out under
section 145 of the Act and In carrying out my examination, I have followed all the
applicable Directions given by the Charity Commission under section 14515llbl
of the Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to
my attention in connection with the examination that 8ive me cause to believe that,
in any material respect:
the accounting records were not kept in accordance with section 130 of the Act,. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements concerning the
form and content of accounts set out In the Charities (Accounts and Reports)
Regulation$ 2008 other than any requirement that the accounts give a 'true and
fair, view which 15 not a matter considered a5 part of an independent examination.
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in thls report in order to enable
proper understanding of the accounts to be reached,
Name
A Ward, FCA
Addre
46 St Agnes Road
Moseley
Birmingham
B13 9PN
Signature
Date
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