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2024-11-30-accounts

£f.L. LEHARA ANNUAL REPORT November 2024

ANNUAL REPORT 2023 - 24

About Lehara

Lehara is a UK-registered charity working in the Khumbu Valley of Nepal. Our mission is to empower local communities through sustainable employment, health services for trekkers, and community reinvestment. We believe in creating lasting changes through empowerment, collaboration, and a deep commitment to community.


Our Values in Action

We continue to live by our values every single day, which include:

Sustainability: It’s not about charity, it’s about empowerment. We invest in sustainable giving, where investing time, money or knowledge grows an idea that positively impacts a person, family and a whole community for years to come.

Collaboration: Learning together and from each other is powerful and exciting. Everybody can learn something from anybody. We are open to change and want to continually grow and develop as individuals and as a team.

Community Empowerment: We are family people with a strong sense of community. All benefits (financial and knowledge) are shared to help the whole community and kept local, so the investment is visible for all.

Pay it forwards: We believe a gift never stops giving. Being given to, ignites the desire to give. Every favor and good deed are paid forwards, bringing communities together.

It’s especially the last 2 values that are in the forefront of our minds when launching our summer of community pro

ANNUAL REPORT 2023 - 24

Founder’s Message

Lisa Jelly, Founder of Lehara

“I am so proud of all the Lehara therapists over the last 12 months. I’ve had the privilege of working alongside them in Namche and Dingboche and have seen them grow into not only skilled sports massage therapists but also passionate advocates for our mission. Their dedication to learning, professionalism, and community spirit is inspiring. Whether helping with dental clinic registration or distributing recycling bins, they are always the first to step up. I can’t wait to see where this incredible group of women takes Lehara next.

Key Achievements (Oct 2023 – Oct 2024)

Trekking Season Clinics

Everest Base Camp Pop-Up Clinic

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Summer of Community Projects

All of the profit generated from Lehara’s first 2 seasons was invested into the community fund. This fund has financially supported the following projects.

🦷 1. Mobile Dental Clinic

In July 2024 we ran a 3-day Mobile Dental Clinic in Thame and Thamo in the Khumbu valley. We saw over 300 patients, providing pain-relieving treatments, oral health education sessions for kids and preventative fluoride applications to reduce tooth decay

ANNUAL REPORT 2023 - 24

🦷 2. Namche Dog Shelter Donation

We donated to the Namche dog shelter to help care for and re-home the huge numbers of dogs that end up homeless in Namche. This includes providing food, better shelter and veterinary care for the dogs

3. Recycling Initiative

We have delivered recycling bins to every lodge in Phunggi Thanga, Tengboche, Deboche, Milinggo, Pangboche and Shyomare. This has allowed all the lodges to start separating their rubbish. By working collaboratively with the SPCC, there will now be recyclable / non-burnable rubbish that can be brought down the valley b the SPCC

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🦷 4. Thame Relief Fund

Lehara donated to the Thame relief committee to support the village’s rebuilding after the devastating flood. Thanks to Lehara’s community fund, we were able to respond quickly to this natural disaster and provide funds when the community really needed them.

These community projects have been completed during the monsoon season, when our Sports massage clinics are closed. The massage therapists have all helped with the running and advertising of these projects, as they are proud that the profit their services have generated is helping their own communities.

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Looking Ahead: 2024–2025

Thank You

To our donors, trekkers, volunteers, and local partners—thank you. Your support fuels every massage, every smile, and every step forward.

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LEHARA

Registered UK Charity 1200702.

Registered Nepal NGO 331220/080/081

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Trustees’ Report and Financial Statements

Trustees’ Report

The Trustees present their report and the financial statements for the year ending 30 November 2024.

Charitable mission

Lehara’s mission is to provide people from rural communities with a skill that empowers them to earn a sustainable living they can be proud of, while in turn supporting the local community to thrive

Objectives

  1. The prevention or relief of poverty in Nepal’s Khumbu Valley, by providing: vocational training, grants, sustainable skilled employment and services to individuals in need and/or charities, or to other organizations working to prevent or relieve poverty.

  2. For the public benefit to provide vocational training for people in the Khumbu valley, Nepal in such ways as the charity trustees think fit, including by:

  3. Awarding such people fully funded vocational trainee positions

  4. The advancement of public education across the Khumbu Valley, Nepal, by providing grants to local charities already support local education institutions for people under the age of 25 years.

  5. The relief of financial hardship, either generally or individually, of people living in The Khumbu Valley, Nepal, by providing long term, safe employment opportunities, and providing grants to local charitable organizations that support and benefit the local communities. Beneficiaries of grants must demonstrate sustainable development for the benefit of the public by the promotion of sustainable means of achieving economic growth and community development. Sustainable development means “development which meets the needs of the present without compromising the ability of future generations to meet their own needs.

Main activities

The purpose of Lehara is to provide Nepalese people from high altitude and remote communities with a skill that empowers them to earn a sustainable income they are proud of, whilst, in turn, financially supporting their family and local communities.

Lehara will achieve this by setting up a vocational school in Namche, in the heart of Nepal's Khumbu Valley. The school will provide fully funded training positions for locals to become trained in sports therapy. Once qualified, they will be offered full-time employment, providing sports massage to trekkers passing along the Everest Base Camp trail. During this employment, local therapists will be provided with a monthly salary, based on hours worked, during the trekking season which lasts six months (March-May and October - December) and 'a retainer' during the rest of the year (June-September and January - February) which will be 50% of the salary they earned in the previous period. Furthermore, each individual therapist, once qualified and earning a living providing sports therapy, will be paired with a charitable local organization of their choice. Each month during the trekking season, double the therapists' salary will be donated, as a regular investment, to their chosen organization, therefore benefiting the whole community.

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Address of UK principal office

17 Oaks Ave Upper Norwood London SE19 5PD

Trustees

The Charity is administered by Trustees, who provide their services free of charge, comprising of:

None of the Trustees have been employed by the Charity during the year.

Reserves Policy

The Trust maintains an unallocated cash reserve which is sufficient to protect ongoing projects from the risk of disruption and to enable the Trust to meet administration costs, while at the same time ensuring that income is not retained for longer than required.

The Board of Trustees agree to allocate a level of reserves sufficient to cover six months of operation as per the Lehara Reserves Policy. This position is reviewed on an annual basis.

Independent Examiner

Abhinandan Jain, from Magee Gammon Corporate Ltd has been appointed as Independent Examiner.

On behalf of the Trustees

Trustee:[ Stuart Paterson]

Date: 09/09/2025

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Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustee’s Report and the financial statements in accordance with applicable law and regulation.

The Trustees are required to prepare financial statements for each financial year in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standards applicable in the UK and Republic of Ireland”, and applicable law (United Kingdom Generally Accepted Accounting Practice). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources for the Charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity. The accounting records enable the Trustees to ensure that the financial statements comply with the Isle of Man Charities Registration and Regulation Act 2019 and Charities Regulations 2020, the UK Charities Act 2011, the Charities SORP and the documents constituting the Charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

LEHARA RECEIPTS AND PAYMENTS ACCOUNT 2024 2023 RECEIPTS Charitable A¢tivities Don3lions Donations from Iiading SUbs￿lary Gift aid Fundraising 11,545 7,216 3.182 22,911 1.682 21,965 24,593 Other In¢omin Resources Loan frotn subsidiary 1,975 1.975 Total Receipts 21,965 26,568 PAYMENTS Charitat>18 Activit18S Donatsons to Lehaia Foundation Oth81 donations K.laikgtsng Professional fees Bank charges Equipnient and clothing costs Sundry expenses Insuran IT ¢osls Travel and 5ubsislence 11,224 1,144 2,393 1,244 192 2,554 310 216 2,436 449 239 561 7965 300 1,515 3.016 21,028 14,730 Ca Ital Transactions Purchase of shares in sutisidiary othei Out Resources Loan to subsKJiary 4,5e4 4584 Total PayTnenls 25,612 14.733 NET IPAYMENTSI I RECEIPTS 13.6471 11,835 Cash at Bank and In Hand Brought Forward 11,835 Cash at Bank 8nd In Hand Cained Forward 8,188 11,B35 All chaiity fund5 are unieslricted.

LEHARA AS AT 30 NOVEMBER 2024 2024 2023 CASH FUNDS Cuttent Account PayPal Account Cash in Hand 6,704 1,484 9,232 1,484 8,188 11.835 OTHER MONETARY ASSETS Gift donation due from subsidiary Loan 10 5ub5idiary 1,420 2,609 2609 1420 INVESTMENT ASSÉTS Investment in subsidiary LIABILITIES Loan from subsidiary Acciued expenses Creditors 1.975 162 642 2,455 J S Laslett rustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LEHARA ON THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2024 I report to the Iruslees on my examinalioii of the ac¢ounts of the above Charitable Ii)¢orporated OrganisatM)n 1.the CIO I for the year ended 30 Novetnber 2024. Responslbililles and basls of report As the chaiity tW51ees of the CIO. you are restH)nsible for the preparation of Ihe 8ccount5 In acc(￿dance wqth thg requiiern8nts of the Chaiitl8s Act 2011 1"th8 Act"). I report In respect of my gxamination of th8 CIO'S accounts (stned out und81 sectson 145 of tho 2011 Act and In c81rying out niy examin8tion, I have followed the applicable Directions given by the Charity Commission under seciion 14515llbl of the A¢1. Independent examlner's statement I have completed Tny exatninalion. I confitrn that no rnalerial rnatter5 have corne to rny attention in connectv)n with the exarnination which gives rne cause to b81ieve Ihat In. any tn8teri81 respect". 8ccounting iecord5 were nol kept in sccordance wth section 130 of the Act or the accounts do not accord with the accounting records I hav8 no eonc8ms and hav8 com8 acioss no oth81 matters In conn8Ction wth the examin8tson to which att8ntion should be draK￿ In oidei to 8n8ble a prop8r und6rstanding of the accounts to be reach8d. Abhin8ndan Jain Abhinandan Jain Nqagee Gamrnon Corporate Limited H8nwood House H8nwood Ashfoid Kent TN24 8DHI