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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1173020

The Karta Initiative Annual Report and Accounts April 1st 2024 - March 31st 2025

Table of Contents

  1. Legal and Administrative Details

  2. THE STRATEGIC REPORT

  3. a. About us

  4. b. Our work

  5. c. Objectives

  6. d. Milestones

  7. Organisation and Governance

  8. Financial Review

  9. Independent Examiner’s Report

LEGAL AND ADMINISTRATIVE DETAILS

Our Organisation: The Karta Initiative is a Charitable Incorporated Organisation (CIO), governed according to the constitution dated 12th May 2017. The CIO is a small independent charity and not part of any umbrella body.

CIO Registered Charity Number: 1173020

Board of Trustees (at end March 2025): Vibhav Nuwal (Chair), Ajay Bahl, Andrew Nott, Stephen Tall and Robin Ogle

Independent Examiners: A Churchill Stone

Bankers: Santander UK plc

Solicitors: Slaughter & May

Work in India: Karta is a global initiative, with the core team working across the UK and India.

A Charitable Company under Section 8 of the Companies Act in India was established, through which tax efficient donations can be received.

Presentation of Report: The Financial Statements have been prepared in accordance with statutory requirements, the Charities Act 2011, the charity's constitution and the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 issued in October 2019).

Public benefit: The Trustees continue to observe the Charity Commission's guidance on public benefit when reviewing objectives, aims and activities. It is the Trustees’ view that Karta benefits the public by unlocking personal, economic and societal potential in young people.

THE STRATEGIC REPORT

About Us

The Karta Initiative is a registered charity based out of the UK that exists to address significant disparities in access to education, 21st century skill development, employment and entrepreneurship opportunities for young people in the Global South, with a particular focus on girls and young women from marginalised communities

Our Vision

A world where young people from marginalised communities, especially in the Global South, achieve educational and workplace equality, transforming not only their lives but also their communities breaking the intergenerational cycle of marginalisation

Our Mission

By 2030, The Karta Initiative aims to empower 1 million young people in the Global South through innovative, tech-driven and scalable interventions that enhance their skills, higher education, and employment opportunities, making them change leaders to transform their communities and lives.

Background

Karta was established in 2016 with a mission to bridge the gap between global opportunities and underserved youth in rural communities. Over the years, we have evolved into a dynamic and inclusive movement, driving transformative impact through education, skills development, and access to meaningful opportunities. Key milestones in our journey include:

Who we work with

At Karta, we work with students from rural and low-income communities in India who exhibit immense potential, often achieving academic outcomes comparable to their privately educated, urban peers. However, systemic barriers prevent these students from accessing opportunities to fulfill their aspirations. These challenges include:

Our students primarily come from highly marginalized communities:

Through tailored programs, we work to dismantle these barriers, equipping young people with the skills, mentorship, and resources needed to unlock their potential and transform their lives.

Who we are

We are a dynamic and energetic global movement, driven by a dedicated core team, active trustees, and passionate volunteers—all united by a shared commitment to Karta’s mission. Our strength lies in our diverse and inclusive community of partners and advisors. This network includes mission-aligned NGOs, corporations, government entities, and individuals from various industries who support, guide, and empower our efforts to create meaningful impact.

Our work

We begin working with young people when they turn 15, as they start thinking about their future. We guide them through this important stage, helping them explore and make the most of opportunities after school. Our support doesn’t stop there—we continue to assist exceptional students as they pursue higher education at top universities worldwide through our scholarship program.

Our Programmes

Our Impact Areas

All our programs focus on five key areas: building workplace skills, preparing for careers, accessing world-class higher education, gaining workplace experience, and fostering community leadership.

Five Ways We Make a Difference

  1. 21st-Century Skills: We help students develop essential skills like critical thinking, problemsolving, English fluency, and digital literacy.

  2. Career Readiness: We provide mentoring to boost confidence and help students explore different career paths.

  3. Higher Education Access: We guide students in applying to top universities worldwide and offer scholarship support.

  4. Workplace Exposure: We connect students with leading employers to gain valuable work experience and career readiness.

  5. Community Leadership: We encourage students to support each other and make a positive impact in their communities.

Objectives

April 2024 - March 2025

Karta scholars

Access

Programme

Karta Connect

Achievements

April 2024 - March 2025

Karta Scholars

Access Programme

Karta Connect

ORGANISATION AND GOVERNANCE

Team Structure and Recruitment

As of March 31st, 2025, the core team included a Board of 5 members, 1 part-time staff member, and additional support from advisors and volunteers. Together, they bring diverse expertise and a shared commitment to Karta’s mission.

Recruitment focuses on finding individuals who align with Karta's values and are passionate about empowering marginalized youth, ensuring excellence in every aspect of our work.

Governance

The Karta Initiative is a Charitable Incorporated Organisation. It is governed by its founding constitution. The charity is governed by a Board of Trustees.

For the period April 2024 - March 2025, the charity Trustees are as follows:

Trustees typically serve a tenure of three years. The Board continuously evolves to incorporate new skills and expertise, ensuring the charity’s objectives and priorities are effectively met.

Core Team & Trustees

On an ongoing basis, Trustees and the core team work closely. This is anchored by a quarterly Trustee-Team call, covering updates against key workstreams, priorities for the week ahead, risks (and mitigating actions), and actions required from Trustees. Additionally, half yearly meetings are held to review progress, refine strategies, and address long-term goals, ensuring the organisation remains on track to achieve its mission.

Data Protection

The Core Team and Trustees ensure that all the charity's procedures and data handling are fully compliant with General Data Protection Regulation (GDPR) laws.

The Karta Initiative does not share data with third parties for marketing purposes. Individuals or organizations are encouraged to notify us if they prefer not to receive communications, and their details will be promptly removed from our systems.

The charity remains committed to adopting best practices and implementing data protection measures that are modern, effective, and appropriate for the size and stage of its operations.

Commitment to equal opportunity, ethical affairs and environmental standards

Fundraising and Spending

Social responsibility is central to Karta’s work. The organisation is deeply committed to equity, equality, and diversity, which are reflected in its recruitment practices and day-to-day operations.

Karta prioritizes resource efficiency and seeks to minimize environmental impact by adopting frugal practices in the use of physical resources and limiting air travel. As the organisation grows, it remains focused on exploring innovative approaches to maintain a low carbon footprint while delivering impactful programs.

In the period April 2024 - March 2025, the charity successfully raised £134,743 from individuals and institutions (previous period: £110,960; this excludes all in-kind donations received. Student contributions were £370 (previous period: £950.)

The charity used these funds to undertake its charitable activities, incurring fundraising costs of £ 0 (previous period: £ 0) and direct charitable costs of £193,135 (previous period: £99,051). Included within charitable costs are governance costs of £1,300 (previous period: £2,905)

Funds in hand at the year-end amounted to £540,462, of which £234,241 are restricted.

The increase in expenditure compared to the previous year reflects a planned expansion of programme activity, including increased scholar support, internships, digital platform development, and delivery costs. As a result, the charity reported a deficit for the year, which was funded from existing reserves. The Trustees consider this use of reserves to be appropriate and in line with the charity’s growth strategy. Despite the reduction in total funds, the charity remains in a strong financial position, with sufficient reserves to support ongoing operations and future commitments in accordance with its reserve policy.

Reserve policy

The Karta Initiative holds reserves - those funds that are available to spend because they are not endowments, not restricted, not tied up in fixed assets and not otherwise designated. The Trustees are to review the reserve policy each year. The Trustees aim to hold reserves to sufficiently cover operating costs for a period of six months, to mitigate any major risks the charity could face. The Trustees are mindful that the charity's future operations will necessitate significant investment. The current reserve levels will help, but the Trustees are aware of the continued need to grow donations to meet the charity's long-term objectives.

The Trustees believe that there are no material concerns about Karta's ability to continue its activities over the next twelve months.

All financial statements are quoted in £ sterling

Trustee appointment, induction and training

Risk Management

The Board of Trustees oversee appointments, ensuring candidates bring the necessary skills and experience to effectively govern the charity. New Trustees receive an induction package, including the constitution, annual reports, and other relevant materials to familiarize them with the organisation's mission and operations. Ongoing guidance and advice are provided as needed to support Trustees in fulfilling their responsibilities.

The Trustees regularly review the risks that could affect the delivery of The Karta Initiative’s work and consider risk management as an ongoing part of governance and decision-making. Key risks are reviewed through Trustee meetings and regular updates from the core team.

The principal risks identified during the year, along with mitigating actions, are outlined below:

1. Funding concentration and sustainability

As a growing charity, Karta faces the risk of reliance on a limited number of major donors, which could impact financial stability if funding levels change.

Mitigation:

The Trustees actively monitor income and reserves and continue to diversify funding sources by strengthening relationships with individual donors, foundations, and institutional partners. The reserve policy is reviewed annually to ensure sufficient financial resilience.

2. Regulatory and compliance risks (UK and India)

Karta operates through two registered entities in the UK and India, each with its own Board, which brings regulatory and compliance responsibilities across multiple jurisdictions, including charity governance, financial reporting, and local operational requirements.

Mitigation:

Clear governance structures are in place, with formal arrangements between the UK and India entities. The charity works with professional advisors and maintains oversight of statutory and regulatory obligations, with Trustees receiving regular updates to ensure timely compliance.

3. Safeguarding and reputational risk

Working closely with young people carries safeguarding and reputational risks if appropriate standards are not consistently upheld.

Mitigation:

Safeguarding is treated as a priority across all programmes. The charity follows safeguarding best practices and ensures that staff, volunteers, and partners understand their responsibilities. Any concerns are taken seriously and addressed promptly.

The Trustees are satisfied that these risks are being appropriately managed in line with the charity’s size, activities, and stage of

development.

Related Party Transactions

The Trustees recognise the importance of managing conflicts of interest and ensuring transparency in all related party transactions.

During the year, professional accounting services were provided to the charity by a firm in which one Trustee is a partner. These services were provided on normal commercial terms and were considered to be in the best interests of the charity. The Trustee concerned did not participate in any discussions or decisions relating to this arrangement.

Full details of related party transactions are disclosed in Note 8 to the financial statements , in accordance with the Charities SORP and Charity Commission guidance.

Serious Incident Reporting

During the year ended 31 March 2025, the Trustees did not identify any incidents that were required to be reported to the Charity Commission under its serious incident reporting guidance.

The Trustees remain committed to effective risk management and would report any serious incidents promptly should they arise.

This report was approved by the Trustees on 30 January 2026.

and signed on its behalf by

………………. Vibhav Nuwal Chair and Trustee

FINANCIAL REVIEW

REGISTERED CHARITY NUMBER: 1173020

THE KARTA INITIATIVE

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Mercer Lewin Ltd Chartered Accountants 6-7 Citibase

New Barclay House 234 Botley Road Oxford OX2 0HP

THE KARTA INITIATIVE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner's Report

Statement of Financial Activities

Balance Sheet

Notes to the Financial Statements

Detailed Statement of Financial Activities

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE KARTA INITIATIVE Independent exarniner's report to the trustees of The Karta Initiatlve I report to the charity trustees on my examination of thé accounts of The Karta Initiative (the Trust) for the year ended 31 March 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Yhe Act.). I report in respect of rny examination of the Trust's accounts carried out under Section 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(51(bl of the Act. Independent examiner's statement I have completed my examination. I confinn that no material matters have COTne to my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of th8 Trust a5 required by Section 130 of the Act,. or the accounts do not accord with those racords" or the accounts do 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 concèrns 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 understsnding of the accounts to be reached. Mr Andrew Churchill Stone FCA DChA Mercer Lewin Ltd Chartered Accountants 7 Citibase New Barclay House 234 Botley Road Oxford OX2 OHP Date:

THE KARTA INITIATIVE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Investment income
2
5,595
Total
5,595
EXPENDITURE ON
Charitable activities
Charitable activities
33,446
NET INCOME/(EXPENDITURE)
(27,851)
RECONCILIATION OF FUNDS
Total funds brought forward
334,072
TOTAL FUNDS CARRIED FORWARD
306,221
Restricted
funds
£
134,743
-
134,743
159,689
(24,946)
259,187
234,241
2025
Total
funds
£
134,743
5,595
140,338
193,135
(52,797)
593,259
540,462
2024
Total
funds
£
110,960
5,951
116,911
99,051
17,860
575,399
593,259

The notes form part of these financial statements

THE KARTA INITIATIVE

BALANCE SHEET 31 MARCH 2025

Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
5
-
Cash at bank
307,796
307,796
CREDITORS
Amounts falling due within one year
6
(1,575)
NET CURRENT ASSETS
306,221
TOTAL ASSETS LESS CURRENT
LIABILITIES
306,221
NET ASSETS
306,221
FUNDS
7
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
234,241
234,241
-
234,241
234,241
234,241
2025
Total
funds
£
-
542,037
542,037
(1,575)
540,462
540,462
540,462
306,221
234,241
540,462
2024
Total
funds
£
8,910
586,083
594,993
(1,734)
593,259
593,259
593,259
334,072
259,187
593,259

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

THE KARTA INITIATIVE

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

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds; it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 5,595 5,951

continued...

THE KARTA INITIATIVE

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

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
10
Investment income
5,951
Total
5,961
EXPENDITURE ON
Charitable activities
Charitable activities
30,833
NET INCOME/(EXPENDITURE)
(24,872)
RECONCILIATION OF FUNDS
Total funds brought forward
358,944
TOTAL FUNDS CARRIED FORWARD
334,072
5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Restricted
funds
£
110,950
-
110,950
68,218
42,732
216,455
259,187
2025
£
-
Total
funds
£
110,960
5,951
116,911
99,051
17,860
575,399
593,259
2024
£
8,910

continued...

THE KARTA INITIATIVE

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
7.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated Fund-Tata Trust
Restricted funds
Catalyst fund and Karta Connect
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Designated Fund-Tata Trust
Restricted funds
Catalyst fund and Karta Connect
TOTAL FUNDS
At 1/4/24
£
92,425
241,647
334,072
259,187
593,259
Incoming
resources
£
5,596
5,595
134,743
140,338
2025
2024
£
£
1,575
1,734
Net
movement
At
in funds
31/3/25
£
£
5,596
98,021
(33,447)
208,200
(27,851)
306,221
(24,946)
234,241
(52,797)
540,462
Resources
Movement
expended
in funds
£
£
-
5,596
(33,447)
(33,447)
(33,446)
(27,851)
(159,689)
(24,946)
(193,135)
(52,797)

continued...

THE KARTA INITIATIVE

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

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/23 in funds 31/3/24
£ £ £
Unrestricted funds
General fund 86,464 5,961 92,425
Designated Fund-Tata Trust 272,480 (30,833) 241,647
358,944 (24,872) 334,072
Restricted funds
Catalyst fund and Karta Connect 216,455 42,732 259,187
TOTAL FUNDS 575,399 17,860 593,259
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 5,961 - 5,961
Designated Fund-Tata Trust - (30,833) (30,833)
5,961 (30,833) (24,872)
Restricted funds
Catalyst fund and Karta Connect 110,950 (68,218) 42,732
TOTAL FUNDS 116,911 (99,051) 17,860
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1/4/23 in funds 31/3/25
£ £ £
Unrestricted funds
General fund 86,464 11,557 98,021
Designated Fund-Tata Trust 272,480 (64,280) 208,200
358,944 (52,723) 306,221
Restricted funds
Catalyst fund and Karta Connect 216,455 17,786 234,241
TOTAL FUNDS 575,399 (34,937) 540,462

continued...

THE KARTA INITIATIVE

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

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Fund-Tata Trust
Restricted funds
Catalyst fund and Karta Connect
TOTAL FUNDS
Incoming
resources
£
11,557
(1)
11,556
245,693
257,249
Resources
Movement
expended
in funds
£
£
-
11,557
(64,279)
(64,280)
(64,279)
(52,723)
(227,907)
17,786
(292,186)
(34,937)

Catalyst Fund: for holistic (educational, pastoral, professional and community-building) support of all Karta Catalyst Scholars during international and undergraduate study, initially established to support the first (2016) Cohort of Catalyst Scholars, and now supporting additional Catalyst Scholars.

Karta Connect: development of a holistic digital platform for learning and connecting with opportunity.

8. RELATED PARTY DISCLOSURES

Professional fees of £350 (2024: £940) charged by Wenn Townsend, Chartered Accountants, for the provision of accounting services. Ajay Bahi, trustee, is a partner of Wenn Townsend.

The transaction was agreed by the Trustees as being in the best interests of the Charity.

THE KARTA INITIATIVE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Scholar Expenses
Salary & consultant cost
Website and IT Cost
Travel costs
Other costs
Governance
Total resources expended
Net (expenditure)/income
2025
£
134,743
5,595
140,338
159,689
10,993
11,888
8,424
841
1,300
193,135
193,135
(52,797)
2024
£
110,960
5,951
116,911
68,218
1,732
12,932
11,073
2,188
2,908
99,051
99,051
17,860