TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
ACCOUNTS AND TRUSTEES. REPORT FOR THE YEAR ENDED 31st JULY 2025
INDEX
PAGE
Constitution and administration
Report of the trustees
Statement of financial actmtles
Balance sheet
Notes to the accounts
5t08
Trustees, approval
Independent examiner's report
io

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARrrY NO 1165013
CONSTrruTION AND ADMINiSTIiATION
Transformir* Health and Edutatiorn in Nepal was re6tstered as a'charitable Incorpornted
ofganisation, ICIOI wrth the Charlty Commisslon lor England and Wales on 4th January 2016
under charity number 1165013. The charity also uses the abbr￿ated Thame ThEN'.
The tharity's goveming document Is itsconstitution. which was originallyapproved by the
trustees in September 2015 but subsequently revised In December 2015 followin8
con5ultatlons with thè Charity cornm￿19n a5 part of the rewstratlon process.
The charity is a'foundation. CIO $0 ffs only members are its tru5tee5. The powerof
appointln8 new trustee5 lies with the existin8 trust￿. The followin8 hdd offi'ce as
trustees durin8 the year ended 31st ju￿ 2025..
Mrs Cynthia Chadwell
Mr Stephen Francis
Mr Joel Hafvenstein
Mr Richard Harniess
Mr Andrew Kohn
Mrs Phillipa Munday
Mr Daniel Parnell
Mlss Joy Ransom
The object of the charity. a5 Set out In Its constrtullon, Is"to advance edueatlon aftd
promote and protect goc*Y heath for the publlc benefit in Nepal, In partlcular by makln8
grants and providlng resources to asslst the charitable work of 'Human Dèvèlopment and
Community ServKes' IHDCSI, an NGO operating in Nepal..
Thè trustees are aware of the Charity Commission's 8uldance on public benefit and
belSeve that the above obièdi¥è is in line that guidance.
In Septembèr 2016 the charty re8lStered vAth H M Revenue and Customs lunder
relerenee EW544671 to enabl¢ gift aid tax repayments to be claimed where appropriate.
The charily's registered address is..
Newminster HcwJse
27- 29 Baldwln Street
bri￿0[
BSI ILT
PAGE I

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31stJULV 2025
During the yearthe charity continued to re￿Ne donation5 from individuals and other
organisations, indudin8 churches. and grants from other charlties to be used to 5UPPOrt
the work of Human Development and Cornmunity Services IHOCSI. an NGO operatln8
in Nepal.
Thls Includes the hospital work of itself. the educational work of Kathmandu
International Study Centre IKISCI, whlch Is part of HDCS. and the teacher tralnlng and
related work of EQUIP. whlch b5 part of KISC
The arnoLrnts receivable in the year to july 2025. indudirw8ift aid tax recovery. totalled
£24,60812024 E28,7861. of whlch £19.48212024 £15.0421 was 8t￿n in support of specSfic
projects. These amounts were therefore trèated as restrKted lunds.
A summary of M0￿mentS In the char￿$ fund51s Riven In note 10 to the accounts on
page 8. The grants made bythe charlty dur1￿ the year totalled ÉS3.73712024 £4.5871
and included the followng specrfic projects and areas of work..
Year to
31st July 2025
Yeai to
315t July 2024
HDCS
Work In hospttals
3,127
KISC
New t*Jildin8
Primary Ilbrary
Bursary fund
Play8round up8rade
Basketball court
Teachln8 Assistani salarfes
Flood appeal
350
262
270
625
2,264
4,236
2.183
67S
10.333
532
EQUIP
Scooter
Feeding prts8ram
Llbrary provi510n
Scholarships
IT lab
Teacher tralnln8
General work
383
Ic
1.413
7.240
920
19.966
TOTAL RESTRICTED FUNDS
33,426
1,935
UNREThICTED for work at K15C
20,311
2,652
53,737
4,587
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TRANSFORMING HEALTH AND ÈOUCATION IN NEPAL
REGISTERED CHARfTh NO 1165013
NOTES TO THE ACCOUNTS FOR THE YEAR ENDE D 315t JULY 2025
ACCOUNTING BASIS ANO POLiaES
In earller years the charlty prepared its accounts on the receipts and payments
basis. whith 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 chan8e the accounts for that
year were prepared on the accruals basls and the comparative figures lor the year
ended 31si July 2021 were restated accordln6fy. The accounts are now prèparèd
on the acuuals basls.
The accounts are prepared In a(c￿danCe ¥Jlth the requlrements ol the
Charlties Act 2011 ard wfth the Charities SORP IFRS 1021 and Financial
Reportin8Stsndard 102. The accounts ère prepared on the historical cost ba515.
The accounts are prepared us4n¥the followlng princlpal accounUnB polldes..
INCOMING RESOURCES..
Grants and donations are offt￿ Included in the SOFA when the charity has
unconditlonal entitlement to the resources.
Gift aid tax recoverablt is included in the SOFAwhen there Is a ¥alld declaration
from the donor. The amount recovered on a donation Is consldered to be part of
that gfft and Is treated as an additlon io the same fund as the inrtial donation
unlessthe donor orthe terms of the appeal have specified othervAse.
OUTGOING RESOURCES..
Grants payable a￿ ieco8nlsed as a Ilabllty as S¢4Jn as they have been approved by
the trusttts.
Other liablilities are recognised as 500n as there Is a le8al or constructivè
obliwson committing the tharityto Pay ¢*ut resources.
FUNDS AND RESERVES
Thè charity recewes 8rants from other chartties and donalions from individua15
and other or8anisatiofis, including churches. Mosi of this Income is designated for
specific projects in Nepal and these arnounts are treated as'restricted fvnds..
The balance of non specific givln81s re8arded as an'unre5tricted fund,.
The charlty has no $￿ff or premises and its costs and expenses are therefore
minirnal. There is no need or desire to build up reserves and it Is the trustees,
Intention to pass on as muth of its irKome as possible by way of arants.
PAGES

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARrrY NO 1165013
NOTES TO THE Accoupifs FOR THE YEAR ENDED31stJULY 2025 Icontlnuedl
DEBTORS
2025
2024
Income tsx recoverable under81ft ald
328
CASH AT BANK
202S
2024
Co Operatlve Bank Communlty Dlrecwlus account
29.042
3S.437
CREDttORS AND ACCRUALS
2025
2024
Sundry expenses
BALANCE OUE TO KAThMANDU INTERNATIONAL STUDY cE￿rRE IKIS
2025
2024
Balance held for KISC at start of year
Grant received from another charity
Grants payable from THEN
1,901
22.436
26.424
2.087
3.988
Amounts pald on behalf of KISC
Balance held for KISC at end of year
26,424
3.988
Wtth the Wr￿en agreement ofthe relewant donors, the above grants due
to KISC are bein8 held in the UK and used to make paY￿￿ntS on behalf of
KISC as requested by them.
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TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
NOTES TO ThE Accoupifs FOR ThE YEAR ENDED 3tstJULY 2025 IcontiTrued)
STAFF NUMBERS AND COSTS
The charfty has no employees and there were therefore no staff costs in thls
or the previous year.
TRUSTEE REMUNERATION, EXPENSES AND DONATIONS AND
RELATED PARTYTRANSAcfioNS
None of the tnjstees receNed any remuneratlon or payments In thls or the
previws year apart from the reimbursement of out of pockei expenses
In¢urred on behalf of the tharlty.
The trustees made treewill donations to the thar￿ durin8 the year
ot £1,8Cty)12024 É2,7th)1.
There were no related party trahsac¢lon5 requlrln8 d5sc10su￿ In thls or
the previous year.
INDEPENDENT EXAMINER
The trustees are 8rateful to Mr Tim Forth. our independent examlner,
for providlng his sènrf¢es wlthout char8e.
PAGE 7

TRA115FORMINfj HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
NOTES TO THE AccouNf5 FOR THE YEAR fllDEO 3tst JULY 2025 {tontlnuedl
io
FUND MOVEAAENTS
RestrKted Unre5tricled
funds
fund
Total
funds
Funds brou8ltt forward at 1st August 2023
Donations and 8rants recefvable
Glft ald tax re￿roble
1.146
14,494
6,491
13,544
2CQ
20,235
7,637
28.038
16.188
36,423
Grants approved
Costs and exPe￿e5 le55 Intsrest
11.9351
12,6521 14,5871
1591
1591
Funds carr￿d fowward at 31st July 2024
Donatlons and 8rants recelvable
Gift aid tax recoverable
14,253
19.119
363
33,735
17.524
4,970
156
22.650
31.777
24,089
519
56,385
Grants approved
Costs and txptnsts less Interest
133.4261
120.3111 153,7371
1301
Funds carrled forward at 3tst July 2025
309
2.309
2.618
Details of thè s￿￿￿¢ prolects and areas ol work included In the grants approved In
the two years to 31stJuly 2025 are set oul in the report of the trustees on page 2.
PAGE 8

TRANSFORMING HEALTH AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
TRU5TEE5' APPROVAL
The accounts and notes and the trustees, report fw the year ended 31st July 2025
set out on pages I to 8 were approved bythe trustees at a meetin8 heid
n 29th April 2026
558ned on behalf of the trusiees
Narne
S D Frant
Name
D M Parnell
Sl8nature
Sl8nature
PAfjE9

TRANSFORMING HEALTh AND EDUCATION IN NEPAL
REGISTERED CHARITY NO 1165013
IIIDEPENDENT EXAMINERS REPORT
I report to the trustees of Transforming Heatth and Education in Nepal l*he Charty'l
on my exarnination of the accouvts of the Charity for the year ended 31stJuly 2025.
RESPONSIBIUTIES AND BASIS OF REPORT
As the Charity's trustees. you are responsible for the preparation of the accounts
In accwdance wlth the requiremènts of the Charities Act 20111.ihe Act'l.
I report in respect of rny examination of the Charity's accounts carried out under
Section 145 of the Act and in carrying out myexamination, I have followed all the
applicable Dlrections gNen by the Charity Commission under section 145ISllbl
of the Art.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examinèthjn. I conflrrn that no material matters have come io
my attention In tonnectlon wi(h the examin*ion that 8Ne mt tause to believe that,
in any material respect..
the accountinB records were not kept In accordance wlth sertion 130 of the Act,. or
the accounts did not accord wlth the accountlng records., or
the accounts did not comptywSth the applicable requirements concemin8 the
form and content of accounts set out in the Charities (Accounts and Reports)
Regulatlon5 21J)8 other than ary requirement that the accounts give a'irue and
falr, vlew whlch Is not a matterconsldered as part of an independent examinatlon.
I have no concerns and have Come across no other matters in connertion wlth the
examinatlon to which attentlon should be drawn In this rep)rt In order to enable
a proper understsndin8 of the accounts to be feached.
Name
A TRFlrthFCA
Addre$5
Flat i
92 Denbiah Str
London
SWIV 2EX
Sl6nature
QJ,¢J J
Date
l."L £o£L
PAGE 10