2025-12-31-accounts

Chrfty Mil•tr•llon NmlJ•r 1110443 IEngl•nd •nd W*l•• UK INDIA CHARrrABLE TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

UK INDIA CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION Tru•t••• MT M Slngad5 Mr 14 S S•ttlb Mr ft￿1•n Chartty r•gl•trntl En￿and •nd W•l8J 1170443 Prlnclp•l •ddrn 459 Madln Hc4J CambFrfey Suffey GU15 JJA GolrtA•lts 4th Floor 4 T8b•mad• Stml LLm¢J EC2A 4LU

UK INDIA CHARITABLE TRUST CONTENTS Pag• TTr,Jsli'L'%' rei)01 meri ol finènci•l xtiwties a•￿te sheel Nts 10 ti fin￿￿al slalery*nls 6-10

UK INDIA CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 310ECEM8ER 2025 The truslees presenl th&f ￿r￿1 rewrt and slalemonly lor Ihe yeai w#led 31 D¢cember 2025 Tho fiTrancTal sl,Ilenienis oeert ytpaiod in wth •cctyJnlirg sol oul m nolFJ I lo lh& financ41 stalerncnls •nd ¢tyry>ly wlb Ibn irnsI'8 c￿$T11u1tt)fi. Il Chiltes Acl 20114nd "Acuxmliry and Reptybnq by ChaThlie5 SIM￿nIent ol Recon￿enTJl￿ Pi,1dicc applrable lo chan￿5 preparing If¢¢r accrmjnts ￿ 8rxofdance Ilh Financial RekNyliry Siandard appr￿￿1)￿3 UK aNI ROPylkn ol I￿18￿1 IFRS IOZI" la5 ltsi acrthfftiry i J•wary 20161 Objectlves Ind •¢bvikn The trusl's obpcts we to wowde charle siWrt across UK w¥J India l•ea ofIX￿(lI} thn)ugh" Ihe ¢we¥enii(y) or réliel ol kM)¥erty by Nov¥lin9 giants: Items and seThreg to need chanlles or otw 01ganisaiK)ns th) wevenl Of relm povety. assisliThJ In Ine treaimenl aryj Gar d per50nS 5ullenThJ Ir(m thess. r￿y$l¢3( iiness Of ns0ry Impatrment of any thscrplw le g ￿k￿s￿l. blif￿•S$ e.). ol rahatslitatw as o of such Illness. by ￿ wigon c4 faoliles lot Yyk a￿1 refxra￿n. . Ihe r•li¢f of the SK. Iivwig. ¥Y￿r 9enerany w WM"vJualty. bknNJh Ihe ol gr4nls. gc4)ds or seThtts le.g. h)u5ry partels. etc ) The Wioes adowed ￿ lurthefwj vse objecls are set in lh8 atkthed Th)t¢s to the •¢￿jnt9 Ptsbhc be￿fft Irusiees have paiLI due regard to 9￿d￿ce I55￿ Ihe Charrty deth.ng Wh￿ acfvtses the lrnsl sFxxdd urNlerfake. e have ￿lerTed lo gwrJanc• rA￿￿Snea ￿ the Ctwiti¢5 Crrn8sion's ￿Treral gud¥Ke M Pubfv"c aer￿11 when fevth•rng our ar•J obpr¥•s and in P￿n￿￿9 hAur• acb"¥il•s. In part￿lar. the TrusleÈs con%hler how I￿a￿r￿d actrvrl ￿11 coninlmts ￿ the ams v#J ObJeCb￿ hat• saL Achlw•ments and perlorrnance &gThftani ad1vil￿5 and achievemenis aga¥1￿ L4dNes The rnaiorily oi perfwmance 1¥9et$ s¢t in Ihe Clwiws bu5¥w and plans v¢ met. During the yw. th• asgsled an Indw chanty ￿ Ihe UIQ Fitwici•I r•¥i•w its ol OLW In¢4¥￿ •xp•ndrtwe ¥re sei the sialerwlrfFin¥o1 (SOFA}. k)tsl inccxnirKJ fty the yc4r arywit•d ￿ fO12024. E3.17al wth low c¥>th of£4.20512024.. £830}. lh￿ re$LAtsd in a nei d•f#12034 SUr￿U$l y•¥ dE4.20512024. £2.345k The Charity cMbnL$ ￿ ma¥affj a fw)anual b350. ReseNes is the p)Icy of Ihe Irusl that urfestricted fund5 wh￿h hJve not teen de$ignd lor a sP￿￿C use be maintained •1 a vl tyuN•lt tv b•h¥••n •vJ sw M¢￿th.5 •xsxTh5Wl•. The truslatt ￿nSIder Ihal f•S•fy•S al th¢$ l¥el ￿11 fjn￿• Ih•l. ￿ lh• w•rt ol a swthcwi d￿P in fuf&w. Ihty w41 b• •l)b• to COnbr￿ lh• tr￿1$ unenl ac￿￿￿•S wnAe IS 9Nen lo ways Jn •JitKxd fu￿ may be wed. T￿S v?l ol rtseTh•s has been IhiiwtsJI the yaf AlaI￿n￿S The trust•s have assessed the nsk$ to the is •x&w)sad. ¥1 8re sal￿[d Ihai sy5terns are In ate lo milgate exposu￿ to ihe mapy nsks Slrudur•. go¥•manc• and man•g•m•nt The trvsl is a ChariiaLqe Incofwaie¢J Org8natth ICIOI establ￿bew 2016.

UK INDIA CHARITABLE TRUST TRUSTEES. REPORT (CONT114UEDI FOR THE YEAR ENDED 31 DECEM8ER 2025 Th• tru$lee8 s•1￿0 dunng tho yvv •rKI up10 lh• d•to 01 ￿gnItUr•ol fkn•rd81118ternonli wor•. Ilr M Styatho MrA S S•hib Mr R Alltn I new tiustee5 are 8ppoinled tjr a lenTb ol three by • fmdullobn passed al • yopady ccnyened meet5rwJ ol the chanV$ trusiees. Thè minirnurn ftL#Trberoftrusl•e$ al any M• fv is three and the maximum number is fvol.i•. ol th• bwsle•s has wy b•nefKIAI MIe￿s1 In Ihè CIO. ol tr￿¥•￿ ¥rn m•mbers ol lh• CIO 0Tr1 waranle• tr• ojntri￿tI £1 in tre event of a wind￿9 up. The eharity 1$ • CIO and d•ta41 ofrthd partS Ife Qrven in the notes ar£o￿ts. as applvbk. Th• tIL￿￿*s. r•wtwas •pwo¥ed tsY￿ Bo•nf cl Tr￿11•$. MrM&N4 Ch•lmthn

UK INDIA CHARITABLE TRUST CHARTERED ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAVDITED STATUTORY FINANCIAL 8TATEMENTS OF UK INDIA CHARITABLE TRUST FOR THE YEAR ENDED JI DECEMBER 2025 In order to aS5i$1 wju lo liilTIl yoiir iliilips ijiiilri It￿ Clk4rilio Act 2n1 I, htt¥n ptellar￿ lor your hpgroval Ihe fir4.ioAI sta￿9￿￿¢S ol UK Indi.1 i-.liil[?l.Il•li. T.ii%l Idi Ilio yonr oThlod 31 Dncomljor ZO2.. I vjl oul on D.yis 10 10 Iroin 11)c (Th An￿. 8 7L CC(yinlir¢J rerord> al￿ lioiii ￿li)rMI1 I1￿ and •¥pI￿allonS yoii havo giwon A5 a ryaclisiry nwnbor fwm ol the losliluie ol Ch,irtcied kcowlMis in Entyand and Wales. w8 aro sut>jecl lo 115 elhcai and olber prOIcs%)n.￿ rwifemenls which Are delaled * hllpsJhMTh wcofflrogulalion This rep(vt ￿ nN4de to Ihe chanty's trusiee5 8$ a Dody. In •cq)rdxKe wrth fv lemts ol wr n￿9￿ment lollef Our worK has been undenaken solety ￿ yepare your xppio¥al the fmanoal slal•menis ol UK tr￿la Chariléitgp Tvusi and siaie trose matters Ihal we have ag￿ed ￿ siale lo Ihe chanvs trvslees. as a tody. 1¢7 Ibis report In aCCOfY3rr with IC￿E￿, Technical Rease 07116 AAF To Ihe lullesl exlenl pemwtled by law we do accepi or ssume ponsibiiity to aryone olher Ihan UK India Charil3bl¢ Tiusl and Ihe chanly's tsu5tees a5 a bcrfly. lof our or far this reDOrt 11 is ywr #uty ￿ ttwre Ihal UK india Cfiatrt.1b TnJ51 has kepi quale a(￿nt1pAj re¢tsrds and 1¢> Pffepare 51atJlory linancial slalerywils ihal give J true and faw wew ol Ihe assets. Iratsililie5. finawal pos¢loi apd defiol ol UK CftlJbl¢ TrpAI Yw £￿$￿e¥ thAI UK INba Chafitsbkn Trugl Is eAampf Ihe slatulory authl rqUi￿￿en1 ts Ihe year IS n¢M requi￿ to oDt•n an In¢kwndffil examw)•rf$ repNt We have nol l>een InStr￿le4 lo cary aft aL￿rt or a ol the fin•wl iements ol UK Intha Chantailt T￿￿ For this re&sw, we Mave not ¥ehfied Ihe accu1• (¥ Ihe accounbw reuyds ty ￿rOM1atKjtt and explanalK￿5 you have gNen and we not. thergkne. exwes5 ary tsn th• stalutory finanrJal Stale￿nIS. Goldbl•tt% Charlefed Atcwrrf￿ts 4th Fkx¥ 4 T•bern*g Streei Lonikn EC2A4LU

UK INDIA CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENOED 31 DECEM8ER 2025 UnrKlrlctsd lund¥ 2f4S Ilnmirfcknd lund• 2024 Not from.. Oonaivns and l&3ao•8 3.175 Tot•1 incom• 3,175 Exp•nditur• on: chari1a￿ Xwkn"•5 4.205 Total •xp•ndlbJr• 4,X15 N•t I￿Orn￿l•1p•nd1￿Trl Ind movm•nt Sn frjnds (4.205) R•conclll•iI￿ of fvnd: Fund baL•rKes at 1 JKWy 2025 53.741 51. Fund b•lan¢•s at 31 D•¢•mb•r202S 49A36 53,741 $￿eMent ol fvwrml X%r4its5 Ipth•J•s 1 win5 and wnw•d ￿ Ihe year. fvjl orKI exp￿Ilur• derNe ¢JYinuiry a¢IN1￿S.

UK INDIACHARITABLE TRUST BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Not Curr•nt •s•ts Cash * l)ank 8ThJ In hand 49,776 53,861 Cr•ditors: am4¥Jnts falling du• withl on• y•Ar 1Q 12401 11201 ¢urr•nt ••Mts 49.536 53,741 The fvnds ol the trut u￿r*￿rI￿￿ fur 11 49.536 53.741 49.536 $3.741 The finarwl statements w•re wprov•d by tN5tees on .. . MrMSI MT A S Sahib Tr￿1••

UK INDIA CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 Accounting poIici•s Charity information UK I￿JIa Charilable Twsl IS a Chantat4e Incorwraled Chgan￿at(ffl (CIO) 1.1 8asis ol prèparation c financial S￿le￿nIs have De¢n pfepaicd ift a¢x(xda￿e ith Iw9f5 Consliltstion. tn& Char¥lies Aei .￿77 And -AccouDlsry an(J RL'POrtityJ by Choniies. Slalfftnl ol Re¢(wnn￿nded Ptscltco aptyicable h) thil-.:lies 0￿9)￿ng Iherf accounls In accordJrKe with Finanthal Rep)rtin9 Standard appliCa￿e In the UK Re￿￿11¢ ol lieiand IFRS 1021- ias aniended for commenong from 1 January 20161 Tne Irusl s a Pul￿￿ Benefit Enlity as delI￿d by FRS 102 The Irusl has laken advantage ol the provlS￿￿5 In Ihe SORP for ehafilies apptyiThJ FRS 102 Update Bulleb"n 1 Jl lo P￿pare a Statement ol Cash Flow5 The finartsal Slatemn15 have dopartgd from the Chanlw IA£¢fyJrts and Repottsl Regu&lJLW 2008 only lo the Èxlenl requred lo provMl• a In￿ arKI lair Th￿ depatThffe h•5 Tholved sfalemenl ol Recomrnend￿ Pradice lor chantses aptyyry FRS 102 rather Ihan the verjion Dr thè of Recommended Practice wfvch Is ￿le[red lo In IIE Regulalths bul which has since been vAlhdrawn The financRI siafennls are prepared In sledin9. which is the lunGIK)nal currency ol fv trust Monetary amunts in these financial siaiernents are ￿Unded b) the nearest £. The financial slaternents have been mared uThJer Ihe hi5tsical trjsi ￿nvenI￿. The pmctpal accounbrvj poli￿S adopted are set out t40w. 12 Going ¢onurn At Ihe bme of awoviry the financgl StaleML￿1s. ￿ Irn$t￿ a reasonable e¥pectalion thal the Irusl ha5 adequate T•50urces to 0pelat￿nal exEsieN br the loreseeable futu￿. Thu5 th trLEtees continue lo adopt the gtyng o)ncem ba9s ora¢￿￿nb.tvj in w￿rfftg the finanoal slalern￿ts. 1.3 Charit•ble ltsnds Unfestricied funds are awlabk l¢y us¢ al dLscretM)n d the tru51eès in fvrtherar¢e of Iheir chaniable obje¢lives. Restn'cted furK15 are subjecl 10 speofic by (Y gran￿ a5 lo they may be used. The purp)se5 and uses ol the r8strKtted I￿￿5 ￿ sef Lxrt in kj the TH￿￿101 statements. 1.4 Incom• IrKome ts recognised whEn Ihe trvsl is legalty entilled to any perfonnarte C£￿￿"t￿)n$ have b¢en mel. the amDJnts can be ffleasu￿d ieliably and Il Is pr(>ba￿e thal inc4)me will be ￿CeIVed. Cash d￿al￿)n$ are reC￿rIsed on ￿p1 Olher donabons are reu￿15¢0 trusl been of donation, unless performance (￿dit￿n$ ￿QuIre deferral rA the amount Irwrne in ielalityl io t10nal￿ rec•¥ed Grftkn ry (keds ol rocr•J￿ al the ol th￿al￿. Legwes ale recognised on iec•pl or Othe￿ISe Il ￿ Irust has teen notrfd of Jn wnpenLing dl$lribul￿. the amount 1$ kr￿, a￿1 receyi 15 expeded 11 ￿ am(wnt Is not ￿￿. *a¢y is ire•l•d as a conlingeni asstl. 1.5 Expenditur• Exp¢ndiluf8 Is rec(MJn15ed (xi an acuua15 basis as a liab￿llY is inwFrcd Expenditur• ir¢lLk46s VAT which Cann￿ be fully ￿c4)vered. and ts repmed as part ol the e¥p•nthlure lo which It felates.

UK INDIA CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED JI DEGEM8ER 2025 Accounting po14¢ies (Continu•dl Cosis ol gener￿714[19 funds comp￿se costs aSS￿l31ed wilh attrauing ¥oluniary incorne and the cosLw ol trading for fundraising purposes Chan1301c oxpendilure compn5os IhosLi cos15 Incurred by Ihe Charity in the delivery ol rts an services for Ils benefioarie5 11 includts tsolh Ihc costs thal be allocated direclly kn such adi￿lieS and Ih05e costs DI an Indirect nalure noG¢ssary lo support Ihem. Governance costs Inclu¢e Ihose costs associated with meeling Ihe constslulional and stalulory requiremenls of Ihe Charity and Include Ihe prolessional lees and costs linkt(I lo Ihe slralegir management of the Charty Chethead and support wsLs havts been alloc•led as a direct cJ)sl or 3pport￿ned oh an Ipp￿pftate Dasis be￿een the Charilabje Adivil¢es. Cos15 01 Goneraling FuTrJs and Govemanco Costs Once allocaiion arKIIDr apwrt1o￿rnent ol overhead and SLlPI)Ort Gosts ha5 been rnade beN¥een Chaniable Adivibey. Co51s ol Generan9 Funds and Gov¢manco Cosls. the cDsl attrbbulJ￿e to Charllatsle Activil18s Is appartioned acfOSS those aelivtlies ￿n propryli¢y) io totsl spend 1.6 Cash and eash equi¥a￿nts Cash and cash 8quNalents indude cash In hand, deposit5 heky al call wlh tyanks. olher shortrlerm 1¥4uid inve51ments with onginal rnalurities of Ihfetr monlhs or less, and bank overfraeis. Bank oveidrafts are shown thin borrowing5 In curreftl liabililies Crltlcal •c¢ounting •stim¥¢95 and ludgements In the applicalion pf thg Iwsls aC￿n￿"D9 poliri85. Ihe truslees a￿ required lo mak? wdgements. estimates and 8ssumpb.ons about the carryirKJ amount ol assets and14?bJ'lities that are not reathly appargni Ifom other sources. estimales and as50oaled assurnptsons are based pn h￿(oncaL expèrnce and othef laclLY5 Ihal ¥e con>deTed to be relevant. AGlual rasults may differ fr￿ these esbrnates. The e5timale> and und¢tyry ossuflwthons we re￿•W•d on #n oNJc#n9 b3$1$ RoybSton¥ lo ar￿￿nbr limai¢s are re¢ognised In the penod In wnth ltte ￿￿"mate ¢5 r¢vis•d whre th• reVi￿on affeds coly Ihat nod. or sn th• PeTr￿a of ihe ￿$￿in and lulLsr• pè(￿9 wrtwr• Ihe fft¥iiion affe¢ls both cuffenl and fultsr• penod5. In¢om• from don•Uon$ and legaci• Unr••trlct•d funds 2025 Unr•$tri¢t•d fvnds 2024 Donat￿5 and gills 3175

UK INDIA CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Exp•ndllur• on th•tllabl• ac¢lvi¢l•s M•ln ¢h•rllabl• actlvity 2015 Mln ¢h•rltabl• 2034 Dif•Ct e05t$ Grant funding ol activities (seè note 51 4,085 710 Sh•r• of Support and gov•m•fi￿ costs lu• note 6} Goveman¢e 120 120 4.205 830 Analysis by fund Unrestrcied funds 4,205 830 Grants p•ybl• Maln th•ritsbl• acovlty 2025 Main ¢h•ritsbl• activity 2024 Granls lo instityb"on$13 9Mts)'. The Lisa May Foundatson The Folkestr￿a Raintytrw Centre Red Loius Events CIC 710 710 Grwty to indNiduJl$11 granti 710 Support co•t• •llo¢•t•d lo •¢tivltl•8 2025 2024 GoVern￿c• costs •ly¥•d ￿tW••n. Main th81lia￿e acb.wty 120 120

UK INDIACHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEM8ER 2025 None of ihe lruslees (Of any ppr5011S connecied wilh Ih•ml rec8iv8d any rernunoralw oi bcnclilj Irom Iho Injsl dunng the year Employ••5 The avÈrage monthly umber of efflpioyees during the year was.. 2025 Numb•r 2024 Numb•r Tolal were employees dunng lh¢ year or pnor year. The￿ We￿ Th) empbyees whose anrwal remuneralirwi wa$ mor• Ihan £60,IJOO. Tax•tlon The charty Is exempl from laxation on Its acbvibes b•c8use all ils In¢w L applied lor ch¥nl•ble purpose5. 10 Cr•ditorn: amounts falling du• wlthin on• y•ar 2025 2024 Trade creditofs uab arnl d•f•t7ed ￿CoMe 120 120 240 120 11 Unr••trirt•d fund The Unrstr￿ted fvnds ol charity comwigB Ihe un•xpended balan¢es al don8bons and grants which are subjgd to spealK Condit￿￿$ by donors and 9rantors as to how th8y may be used. These inrlud de$ignalgd lunds which h¥vo been •sth out of unrestrKtod lundi by Ihe tnJst•es lor $peofK pufpos•s. Incomlng RMour¢•• At31 •xpend•d D•c•mber 202$ At 1 Janu•ry 2025 G•ner•l hjnds 53,T41 14,2051 49,538 Pr•vloui y••r'. Al 1 Januvy 2024 Incoffllng R•40ur¢•• i••ourG•• •xp•nd•d Drt•mb•r 2024 G8nerd lund5 51,396 3,175 18301 53,741

UK INDIA CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 R•lat•d party tram1￿0￿¥ T¥weM•re daL)s•tA¢ reloted paty Irw)sacbgnJ U y•arl2024 . rwi. 10-