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2026-03-31-accounts

Trustees Annual Report for The Kohima Educational Trust CIO for the period to 31" March 2026 Charity No.. 1188382

Annual Rep￿1 & FinarKaal Statett￿S lof the year endww 31* Marth 2028 Chanty No 1188382 Index Page 3 Reference & AdministratTve Infomiation Page 4 Trustees. Annual Rep￿L structu￿ Govem8nce & Management Objectives & Activities Page S Achievements & Perfomiance Page 6 Financial Review & Statement of Trustees Page 7- 9 Annual Accounts: Page 7 Receipts & Payments Accounl Page 7 Statement of Balances Page 8 - 9 Notes to the Accounts Page 10 Independent Examiners Report

nual ReFQrt & Financial Ststements for th? year ending 3111 Marth 2026 Chaity No 1188382 Reference & Administrative Infomiation Charlty Name: The Kohima Educational Trust Charlty No: 188382 The Charlty's Princlpal Address: The Thatched Cottage Newbury Road East Hendred Oxfordshire OX12 8LG Charities Trustees & offic6 held, at date of approval: Chairperson Managing Trustee Treasurer Trustee Trustee Trustee Mr A Barclay MrsSMMay MrA D Hunter Mr S Wnite Mr E Walker-munro Mr R White rl Trustee Trustee Trustee Trustee Trustee Trustee Mrs C Carty Dr R Lyman Col l Hargreaves Dr R Clayton Bishop N Stock Lt Col M Jones Ex Officlo Trustee: Lt Col T Skinner Pre3ldent:Maj Gen R Gordon Independent Examlner: Sue Bennett ACIE 21 Dounehill JEDBURGH TD8 6LJ Bankers: Lloyds Bank plc 25 Gresham Street London EC2V 7HN

nual Rep￿ & Flnancw Slate￿nts Irrf tho yèar ending 314 March 2if26 Chanty No 1188382 Structure. Governance & Management Gov•rnlng Docum•nt: Th8 Trustees have formed thls Charitable Incorw)rat8d Trganisation {reg￿tratiOn nwnber 1188382} to Succeed a Trust also called 'Kohima Educational Trust'{regi8tration number 1102045}. Tnjstees transferred all the assets and aGtivriie8 of the former Trust to Ihe new CIO on 1st Apn'l 2020. The Trust works with an affiliate organisation in Nagaland, The Kohima Educational Soaety., in an advisory capacity only. The Trust has also fomed 8 working partnerahip wrth an exists'ng NGO in Nagaland, called tha Eleutheros Christsan Society ('ECS'). Tru•to• R•crultrn•nl & Appolntm•nt: New Trustees may b8 recruited to the Board at any time by the Trustees. In selecting iTrdividuals lor appointments as Trustees. the Trustees must have regard to the skills, knrywledge and experiènce needed for the effectV4e administration of the CIO. Apart from the first charity trustees. every Twstee must te appoirited by a rèsolution passed at a properly convened meeting of the charty Trustees. Objectlves & Actlvltles Th• Ch•rltl•s Ch•rltsbl• Purpo••: The pury)ose of The Kohirna Educational Trust 18.. - The advancement of education among the Naga people Any other purpose that may reasonably be regarded as anal¢>Jou8 to thig. Summary of th• maln actlvltl•8 In r•latlon to th•u obJ•ctlv••: Assisting the education of Naga people in commemoralion of the supwt Fyovided to the British forces by the Naga peoples during the Battle of Kohima in 1944. The KET is funding a Mobile Teaching Unit I'MTU,), operated by ECS. whith will rea¢h over 1.¢))O Naga children in middle schools in the remote areas of North East Nagaland. over the next three years. KET gran1$ bursaries to tertiary level Naga students studying at UK universrties Also.. Book publication Wnting workshops and wNards for lrteralure Remembr8n¢e and raising awareness of the Battie of Kohima In carrying out these activities, the Trustees have had regard to the guidan￿ issued by the Charty Commission on public benefit. Grants are made to Naga people onty and are consistent with the Trust's objectives. The Trust has no investments other than a deposit account held in the UK.

Annual Rewt & Financial State￿its for the year ending 31* Marth 2026 Charty No 1188382 Achievement & Perfonnance for 2025r26 Our sister organisation in Kohirna. KES, had its renewal application for their FCRA li￿n rejected in February 2025 It has been decKled that their involvement going for#vard will be in an advisory capacity only as they are no longer able to receive foreign funding. KET has launched a new initiative which will offer financial assistance to tertiary level students of Naga heritage, with a focus on those studying in the UK. The bursary support will prioritise 'STEM' subjects and professional qualifications in the trades and services sectors. Each bursary will be worth a total of £3,750 and will be paid to Su￿sSfUl applicants on a prorated basis across the temis or semesters of the course. We have awarded the first two bursaries to two medical students living and studying in Wales, in early May just after the year end. and a further five were awarded from January to March 2026. We had further generous donations for the Bursary programme in 2025r26 totalling over £18,000, which made our funds available for this project total £30,000. With the commitmenl made to the further five awarded in 2025126. we have again over £12.000 remaining and have already awarded a further three in the new financial year to March 2027. Our new partnership with ECS commenced in November 2025 when we senl them just over £21,000. A further £21,000 w8s sent at the end of January. This money has enabled them to commence the start-up of a Mobile Teaching Unrt, which will cover ten schools in the remote area of Tuensang in North East Nagaland, where there is a grave scarcty of teachers. particularly in maths and science. The Unit will reach over 1,000 children. The total cost of the three-year project will be around £150,000 which ¥￿ have agreed to send spread over the life of the project. The next payment will be at the end of November 2026. Further details can be found at: s:In(ohimaeducationaftrust.neV ro eC￿rn ile-tea in -unit Meanwhile, we have also continued with our webinar programme increasing the number to ten per year. The programme can be viewed here.. h Ilkohim onaltrusLn andoven bina s uk We launched our new initiative, the KET Book of Remembrance. which is a collection of personal and individual stories from veterans of Ihe battle. sent to us by our supporter group. It was launched with 60 stories and has been updated to a current 84. This is an on-line collection and is both educational through the personal histories it records and adds greatly to our remembrance programme. We launched it at York last year, attended by nearly 100 people, raising funds for KET in the process. We also organised our annual Kohima Service in York. which was well attended by families of veterans. many of whom are donors. We have also attended other events to promote our work in Nagaland.

nnual ReFrfyI & Financlal Slalemenb for the ytor wvjmg 31 March 2026 Charty No 1188382 Flnanclal Review Statsment of R••eTho9 Pollcy: The Trust malntalns the bulk of ts funds in a general reser￿ in order to have the resources available to support major projects as they are identffied. We keep records of any donations tsrgeted specffically for MTUS andlor bursaries. R•8ults for th• y•r Ind d•t•ll• of th• d•ficlL' There was a financial deficit this year, which arose as we sought to reinstate charitable giving for the first tsme in four year5 and follows the excepts'onal income from a legacy in 2024r25. The trustees will continuè to monitor all fvture expenditure on a multi-year basis and in the Ibght of the setting of an annual budget. We expect to make more charitable donations than (net of running costs) income this new financial year. wth a budget of c.£22k of (net of running costs) income and charTtable donations to Nagas of c.£(63)k, producing another deficit, of £(41)k in 2026r27, as wè make use of both ￿ffen1 net income and prior years, legacies. D•talla of Donatod FacllItl￿ & Servlce8: The Trust's fvnds come from charitable donatbons, sponsorship of indivkluals. legacies. standing orders. the sale of books & Naga goods, and from misceltaneous fund-r8ising events & lectures. The Tnjst also organises an annual Kohima D8y memorial event to r8ise awareness and promote fundraising. The Trust pays its various marketing, operating & administrative èxpenses aThl is managed by a part-time Managing Trustee. All other funds disbursed by the Trust support its charitable objectives, through the provision of scholarships for Naga chlldren in past yearyJ and,18tterly, other education-related initiatives such as the bursaries and MTUS. No Trustee receives any payment for hlslher V￿rk as a Trustee, but Trustees may daim reasonable expenses ft)r attending Board meetings. Statement of Trustees. Responslbllities The members of the Charrty must prepare financSal statements which give sufficient detail lo enable an appreciation of the transactions of the Charty durlng the financial year. The members of the Charity are re8ponsibfe for keepiTrJ proper accounting records which. on request, must reflect the financial position of the Charity at that time. They are also responsible for safeguarding ts assets of the Charty and musi take reasonab￿ steps for the preventlon andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf by., Syfvia May Managlng Twstee Dated.. 12/1-126

Annual Repxt & Financial slate￿nts fcrf the year endry 31* March 2026 Charty No 1188362 Re￿IPtS & Payments Account Year Ended 31st March 2026 Receipts & Paym•nts Account Notes Total 2024r25 Total 2025r26 RKelpts General GMIYJ Legac4es Commemoration: York Commercial: shop & bcM)ks Interest on Deposrl & Saw'ngs accounts Total Rec•lpt• 48.662 255.999 20.241 1,995 46.609 10,500 7,417 3,252 337 927 Payments Costs of collecting General Giving Cost$ of Commemoration.. Yorf( Costs of Commercial activities Communications costs Administration expenses Independent EXaMinat￿n Tot•1 Payments (301) (20,974) (8.68n (4,390) {1.091) (23,828) {26,800) (25,9)8) <7,754) Net of runnlng costs Receiptsl{Payments), before Charltable Transfers Payment of Naga Bursanes Payments lo ECS for MTUS Surplusl(D•fi¢ft) for th• Y•ar 262,525 32.751 116,500) 43,326 262 525 Statement of Balances at 31st March Balances at start of Year Surplusl{Deficrt) for Year Balances at end of Year 2025 1(M),642 262,525 363 167 2026 363,167 27.074 336 093 Llabllltles at 31st WJar¢h 21,130 110.750 Financlal Statoments approved by th• Charity and slgn•d on Its behalf by: Signed.. Andrew Hunl•r, Trea$urer Dated..

Annual Repyt & Fnanc4al StsteffEnts for the y￿r errfling 31* Marth 2026 Chanty No 1188382 Not•$ to the Accounts 1. G•neral Glving General Donations Donations for Scholarships Donations for Bursaries t>onats'ons for MTUS Trustee Expenses Donalions Standing Orders Sponsored Events Gfft Aid 2025 8.737 2,744 12.100 2026 8.041 16,496 2.502 3,323 7,976 10,425 5.589 4,467 2. Communicatlon Expenses Marketing Nevtsletter & printing Post, packing & freight Website Webinars Hospitalrty 2025 (19,110) (2,514) (1.163) (577) {386} 78 2026 {20.190) (2,652> (748) (1,0391 (7261 1,445 3. Admlnlstration Expenses Admin & secretanal Legal Costs Twstee expenses 2025 (10.910) 2026 1,677 (4.768) Administration & secretarial was a net receipt followng the reimbursement of an unaulhwised deductton from the bank account the previous year. 4. Trustee Remuneratlon and Related Party Transactlons Payments totalling £2.001 were made to Mrs May. to reimburse administrative Expenses incurred in the course of her duties. Of these £543 was donated back to the Charity. During the year, four trustees (induding Mrs May) were reimbursed a total of £4,780 for travel. Of this 70QA was donated back to KET, on Nlthich Grft Abd was claimed.

Annual RoF¢rt & FinaTh)al s￿ten￿nts for the year ending 3111 March 2026 Chanty No 1188382 S Debtors As at 3113r26, Grft Aid owing to KEf but not yet daimed amounted to £2.886. 6. Llabllltles At 31•1 March 26 £38,240 had been received from Bursaries. of which £16,500 h been donated leavirvJ £21.740 payable, ol the latter £13,5(X) has been ear-marked as 04¥ing for awards made; the remaining £8,240 will be donated to future St￿jentS. The contract with Eleutherian Christina Soicety (ECS) (dated 24110r25) to fund Mobile Teaching Unrts ('MTUs') is for three years, with an annual commitrnent of INR 13m le INR 151.4m in total. Thus. $ubJ'ect to exthange rates. some £42k is payable this new financial year (to Y27) and the final £42k following year. At 31 March 26 £5.010 was owing to M Fumess for marketing consultancy in Marth, settled in April. 7. Nature & Purpose of Funds The statements of account for the year show the financial figures for the Chartty. Grants received are restricted for the so5e use of the Charity and its running costs. The lunds comprise. Main currenl a¢count, Paypal & float Inslanl Access Savings account Fixed Tem Deposrt Total 2025 3,455 67,649 292,063 363 167 2026 5,180 20,fyJ9 310,9)4 336.093

118&J82 Independent Examinerfs Report on the Accounts ReF(Xt to tr trustees of The Kthima Educat￿ Trust RegTStered chanty number 1188382 On Ihe acmmts of the charty ts the to 3111 March 2026 Sel c￿1 ￿ Pages 7 to 9 Respectiv• responsibilities of tn￿tee5 and ex•miner The charity's trustees are re5Frf)￿ble for th8 Fx8p8r8tion of the 8CAMJnts in acc1)rdan￿ wrth the tems ol the Chan￿S Act 2011. It s my resrmxsibility to examine the ac£ounts as uir&J by thè Act arKI to slate whether pa￿￿r matter5 have cn of ￿ *XA)unls presented wth those records. It also ir£ludes consideratK•n of any unusual rtwns or disdosures In the acccrtjnts and seeks explanats.￿S from the trustees (x)nceming any such matters. The procedures uThJertaken do not provide all the evidence that V•Y)uld be required in an audrt and. consequently. I do not express an audit opinion on Ihe acc￿nIS. Independent examinevs ststement In the ￿r$e of my examinat￿, no matter has <>yne to my attentK 1. gNes me rea5￿able cause to believe that in any material rBspect the requirements. to keep accounbng records in acoJrdance with the Charites Ac12011 to prepare ac£ounls which accord wth thè accounting records a(Kl comply with have not been met. or 2. to whth. in my opini(yi. attentK)n should be drawn in order to enable a proper understanding of the accounts to be r8ached. Signed: Sue Bennett 21 Dounehill Jedt￿rgh TD 8 6U /4_7.2ts Date: Relevant professional qualificattonls) or body: ACIE & Dip Bu%ness & Finan 10