2026-03-31-accounts

CHARITY COMMISSION FOR ENGLAND ANO WALES Receipts and payments accounts CC16a For th• ￿rI0￿ To 1st ri12025 31st Marth Section A Receipts and payments fund¥ fund• fund• Al R•¢•1 610 1,103 Tth AR) •n {#• tsbl•l. Tot•1 r•c•lpts gs.ooi 1lOfy) Cci of rurnl 19.200 Sub frrf A4 A••t and Inw•trMnt Subts Pl•t ofrncdPW(p•yTr￿j AS Trnn•f•rn b•tw••n lund• A8 C••h lund• l••t y•ar •nd C•¥h fvnds thts 10S.018 CCXX R1 arAiunts ISSI 11W2026

Section B Statement of assets and liabilities at the end of the period Unre¥trithd fund• Rwtrict fvnd• Endowment fund• to r￿r￿¥t£ Cat89orioS Details 81 Ca•h lund• 105,018 Totsl ea¥h fiind• fun fun fund• Dets118 D•tal CUrr•rt¥￿ D•talls 84 A•••ts r•laln•d for th• charlty• crn u 13.000 Fw¥l Dètall8 85 Ll•bllltl Z••• S¥n•d by OM ortO tru*# on Print Name Dats of rov grEP4w£ p44￿1￿1 4 FJJp4iFE£ 27.7 2 CCXX R2 •C4))unts ISSI 11h)8Q026

Trustees. Annual Report for the period I (OMMISS, Pwiod start d Pornd end date From To Section A Reference and administration detailo Charlty nam• Opening Your Heart to Bhutan Oth•r namm charity i• known by R•ght•rnd Charlty numb•r (11 any) 1165794 Charlty's prlncipal addr• 32. Clare Road, CTS 2EL" Namm of th• charfty I￿$t008 who manag• the charlty Offlc• {W •ry) Nm• of p•rw>n {or bottyl •ntltl•d Peter Wlliams StephanK8 Martin Susannah Ward Karin Van Maanen Chaimian Treasurer Charity Seuetary Vthok8 year Whole year Whole year ole year Quowm bf Trustees 10 12 13 14 15 16 17 18 19 20 Nam•s of th• Iru*tMs for the charfty, 11 any. (for exampl•. any custodlan truth••s) Nwn• Datss acted rf not for whol• Oar TAR Mard) 2012

Namu and addresses of advimrn (Optional Inlomulion) of advlmr Nam• Addre$8 Nam• of ¢hi•f •x•cutfv• or nam•s of Mnior SI￿ memb•rn (Optional Infomiallon) Section B Structure. governance and management D••crfptlon of th• charlty'• trusts Type of governing document Constitution Htm the tharity is constrtuted Charitabl8 Inc(Yporated Organisation Tru8teo selection methods Researth&J •KI recommended by the Chief Exeartive Officer, appointed by quorum cl Trustees Addftlon•l gov•manc• issues (Optlonal Infom￿nI The charity wovides, or assists in the provision of, cab'on, training, heathcare and basic support for disadvantaged and disabled children arKI young adults. and those in rural areas. in Bhutan. Its dassifications as shown on the Chartty Commission website are: Overseas athmine reliet. helping children, young people and peO￿e with disaly'lities., providing buildings, faciltlies and open space" and providing services and <)ther finance. Trustees receive no remuneration or expenses from the charity. All UK trustees and the Chbef ExetsAive Officer fund their own travel and other costs as a b￿fft in kind. You may chooM to indLKle additional inforniation, where relevant, about: policies and procedures adopted for the induth'on and training of truste88', the chanty's organisth'onal 8truiure and any wider network with which the charity works; relationship wth any related parties,. trustees, consideration of major risks and the system and procedures to manage them. Section C Ob"ectives and activities The obje(ives of the chanty are to continue and deepen rts abilty to help children in Bhutan. either from disadvantaged rural areas or with specific mental or physical disabilitbes. The primary means of achieving these objectives is thrO￿h achievable, tangible educab.onal and heamhcare initiatives, v￿rknn9 in collaboratTron with existing Bhutanese structures. Working with partner organisations enables Opening¥our Heart to Bhutan to ensure its proje<ts and donated assets reach larger groups of chikjren most effectively. Summary of tho obJ•cts of th• charity sot out In Its gov•rnlng docum•nt TAR March 2012

Owning Yow Heart to ￿utan.8 activities imwove life opportunrtses for disabled and disadvantwl children in poor rural schools. Initiatives indude supporting the two vocational training schools we work with in Bhutan {Draktsho West in Thimphu and Draktsho Ea¥ in Trashigang), funding teacher salaries, training and educational materials, and building and renova'fvj school dassrooms arKI additional infrastrucaure. The Chief Ex•uthive Offior and all Trustees are acquainted with the Chartty Commission guidance on public benefft, and the advice contained within ¢onsi8t•ntly infomis their deasions vthen urKlertaking new adivtlies. Summary of the maln activitlos undortak•n for the publlc b•nth in r•l•tion to th080 oblacts {In¢lud• within this s•ctlon th• 8tstsrt0ry d•claratlon that trust••• hav• had rogard to th• guldan¢o Issu•d by th• Ch•rlty Commlmlon on public bon•fft) Addttlonal d•tall• of objethm and actlvltl•• (OpUonal infomiallon) The Contr1￿i0n of volunteers in the UK is of vital importan¢X. BesKles the CEO arKI Trustees, all of whom give their time and energy freely, there is a of supporters who provide a wide range of functions induding IT support, marketing materials. fiJndraising4'nitiativ68 and individual sponsored events. You may choos• to indude further statements, where relevant, al)out: policy on granIma￿'ng', policy programme related investment., contribution rnade by volunteers. TAR Marc* 2012

Section D Achievenients and performance This has bean a very strong year for the tharity, wtth £125,592.99 directed to FKoiects and activities in Bhutan largely due to the very 8uccessful eampaign, the ¢hartty walk auoss Bhutan done by the CEO and Ugyen T8hering the county representstive of Opening Your Heart to Bhutan. The main achievements during the year enthd 31 March 2026 were: Summary of th• main achi•v•m•rrts of th• ¢h•rity durlng tho yoar Drak-tsho W••t (Thlmphu) and Drak4•ho East ITr••hlg•ngl Construckn of 2 x 2-Storey buildings for teachers. accommodation at Drak4sho East. Trashigang. completed across multiple phases throughout the year (April, June. October and Npvember trandw). Construdion of a retaining wall at Drak-tsho East, funded in January 2026. Salaries funded for teaching and office staff across both Drak-tsho ntres, induding SFeaalist teachers in art, carpentry and special needs education. . Staff bonuses paid to 25 teaching and office staft and 10 yoduction unit staff. Art camp organised at Drak-tsho in Juty 2025. Exhibrtion of Art by speaal needs chihlren organised in Thimpu in October 2025, which wll partly fiJThd another art camp in 2026. . Teacher training sUpp￿j in art. carpentry and*p￿al needs. Addltlonal proJ•cts Support for Gashigong School, Samtse.. funding for classroom and library bk)ck constru¢#ion and renovation. Rural dental camp8 hekl as part of the walk. protiding healthcare 8UPPOrt to children. Charity film commissioned to document the work of the organisation and the walk across Bhulan. This film will be completed in 2026 with additional funding. In4ountry coordln•ti¢)n Ugyen Tshering continued as the charitys in-county coordinator throughout the year, making visfls to the East to oversee construction projects and mairrtaining contact with all partner schools and organisatiorA. TAR March 2012

Section E Financial review Brfef statement of tho charity's poli¢y on r04•rv A fonnal reserves policy has not been deemed necesary in the past as monthly commFlments are a modest proportion of an￿al income. This is reviewed on an annual basi8. The trustees are satisfied that the current level of resetws is approwiate for the chariws operational needs. D•talls of any funds mat•rlally In d•ficlt No funds are materially in deficat. Furth•r flnancial rnvl•w d•tails (Opdonal infornmtlon) You may choos• to include Summ•ry of flnanclal po•ltlon additional information, where Total receifvX8 for the year were £166.806.84 aNJ total payments were relevant about: £125,592.99, vodu￿n9 a surplus of £41.213.85. Th• op8ning fund the charity's principal balance wa8 £44.673.70 and the dosing balance wa8 £85,887.55. sources of funds (including any fundraising)., Prlncipal wurc•s of funds how 8xporKliture has The chariV8 wincipal source of funding remains private voluntary donations {£144.382.78), supplement8d by Grfi Aid redaimed from supported the key objectives of the chanty" HMRC (£18,246.(k8). a restricted grant of £2,500 frorfi Foundation Scotland, and small income from rural cxofts sales (£878.00). investment policy and R••trictod fund• objectives induding any ethical investment policy A grant of £2.SIXI was received from Foundation Scotland as a restricted adopted. fund and was fully applied during the year for the renovation of dassrooms in Samtse. Section F Other optional information In line with the chaiitys ethos to ertsure that donated funds are used most effecively and have a direct impact on the lives of disabled and disadvantaged children. the Chief Executive Officer and all Tnjstees pay their own travel and other expenses from their own funds as a benefft in ￿nd. Section G Declaration The trustees declare that they have approved the trustees, report above. Slgn•d on b•half of th• ¢h•rity's trustoes Slgnaturn(s) Full narn￿8) Posltlon l•g S•cr•tary Chalr, •tc) Stephanie Martin Treasurer Jenrltr Susannah Ward Chanty Secretar¥ Dats LQ TAR M•fc 2012

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Opening Your Heart to Bhutan On accounts for the year 31/03/2026 Charity no 1165794 ended (if any) Set out on pages 1-2

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2026.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities 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) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as 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 this report in order to enable a proper understanding of the accounts to be reached.

Date: 16/06/2026 Signed: Name: Adeel Sahi Relevant professional ACCA qualification(s) or body (if any): Address: Bowdon Accounting Services Ltd Bartle House, Oxford Court,

1

Oct 2018

IER

Manchester M2 3WQ

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

N/A

2

Oct 2018

IER