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2024-04-30-accounts

Charity registration number 1202559 Company rnghtratlon number 12007260 IEngland And IllaleBI ANANDA9 LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

ANANDA9 LTD LEGAL AND ADMINISTRATIVE INFORMATION Truste MrYABhatt Mrs S Desai Nqrs J ￿il Secrelary Mrs V cl￿d? Charfty number 1202559 Cornpany number 12007260 Rogl8ter•d ofh¢? 51 LoughbDrough Road Leicester Leiceslershiro Lt4 A¢cruntants 32 De Montfort Street Le￿$ter Leicestershire Unlted Kingdom LE17QD

ANANDA9 LTD CONTENTS P•0• Trust8ès' report Accountants. report statement of fimnckql advities Baka￿* sheet Note8 tothe ststanents 7-14

ANANDA9 LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 APRIL 2024 The twstees present thair annual raport and finandal statement5 ferthe year ended 30 Aprti 2024. The ffinanaal statements have te&n prepared In ac£ordanc& wdh the 8ctoun￿ng polid8s set out in note I to the financ4al ststements and CDmpty with the chanvs govgming document, Ihe Comp2nies Aet 2006 and Atxounting and Reporting by Charfties.. Staternent of R8corr7mended Practi￿ applicBbl¢ to ¢h•rStles preparino their acrounls in accDTdarth with the Finan¢ial Rèporting Standard aPptlcab￿ ITr thè UK and Republic of ￿relartd IFRS 1021. lelleclive 1 January 20191. Ob￿ctIVeS •nd a¢tivlUo$ Pubfyc bengfft The tru$¢ees have paid rega￿ to guidance i55ued by the Charity Cornmi¥si¢M in detsding what ac11v￿e8 the cha￿ty should undertako. 1=4aii'.y objects are ¥¢t pu( in ￿rt￿$ 01 •6socia¥Kn the oblejs ww.e a￿ded by J swJai res0￿￿10n Qn 20 v.srch 2023 fottwng apwoval from fh• thawty commi%won U[￿er $8th"on 198 of chafthes aei. Simrnary ot the ..blE--￿ are.. To prornote swal indusion for the public benefft by preventing peopte from becoming s0(¥¥l exduded, relie￿ng the needs ofthosa people who are socially exduded and assi8b.ng th8m lo irrtegrate Into society. Fer the purpose of this daus8'SCQ8lly excluded m¢ans bwrYJ oxduded fr(￿ soclety, or parts Df 5Dtsety. as a result of111 heallh Iphysical OT mentall ordisabilty. Ananda9 Ltd acbvitiès alè ooanised to a¢higve public benefit IhTough ¥bvtss in lh• ￿MMun￿. Anandas Ltd started as a stnsll organisation in 2017 and ¥slablished as a not for profit voluntary organisatlon and rogsstwed with company house on 20 May 2019. Ananda9 lirnited cornpany is managed ty managernent c¥Jmmlttee meml)ersllru8tee who at8 nomin¥led from rar8rs and service u$ers of Anan¢fa9. Ananda9 Ltd become a charity on 30 Marth 2023 10 $9ry9 tho eommunbties of Loice8ler. Ananda9 Ltd is a unique Servi￿ k>r adults expellen(yng enduring m8nt81 Ul hoallh who require day to day therapeutic Actiwlles. educptiollal and So￿31 support ta engage in Iheir communty and promote socol incJUsi￿. Charty has been supporbng bcal people with m8ntsl heaHh diffi￿ltI8$ by debvering servicès in th¢ir horne and in the community to improve their qualty of lrfe. Our aim Is to help to feel fitter aad heatthiel, to avoid S￿481 Is(Aation and fe8lirwJs of tonelin&s8. to help build sell-confidenco. and to ramain Imng independenty al home. We do this Ihrough a variety of way5. group activities thal prowde opportunrties to improve fitness, devèlop new skills and build confdence whiLsl prwdino émotional support and friendship with paers.. practKel and emotional one-ttrolle support that imwoves the a￿lity to Stay 15wng al home. WE will need to ¢Lsnttnu8 lo develop innovative 501utions so that we eet thè char￿ing n8eds OF our mental health Lxmrnunty and find ways ol prowiding support a$ gaps fomi in th• prow$ion of PLfblirJy funded heahh & social s8￿CeS. Our strateg￿ BusAness Plan for 2023-2Q7 builds upon our Mlssion and VlsioTr and sats out our strategy foT thg porfod wilhin the ￿ntex1 of ltscal and nalional challenges. Thé plan sets Dut strategic objectives and priorfties foF the three years ahead. They demonstrat8 Qur commllment ta serAJrlng resources and furtherbU￿d1n9 our tsp8cty to fewnd affectively lothese callenges. Our V￿￿)￿.. Chartty beliaves that wery tndithd￿l and should be re8pe(oLI regardl￿ of their di54bility. We believe that everyone has a right fo en9oge kn admbes olthelr ¢AvTr intefesl and b8 an iThtegT81 part of thpireommunty. Our Mission.. To support indlvidual to maxlmi5e th8ir qu81ity of life. whether Ihey aTe loo￿"ng to rggaln hrgottén skills or gain ones, we believe that atAnanda9 can support individualsto achieve their outcotneB. Chanty bdieves in ct88ting a s*, Wa￿ wekoming anwronmènt whkh ernpowers p80p16 Wth disabilities to feel $8fe lo expknr8 ther8peuti¢ creatThre abilities wrthtyjt expedation or judgernenl. 11 b81ieves In a p8rson-¢eptr8d approad) 10 ensure that 8 plan is crèated vllique to the indbvidual's needs and requirÈrnents. We actlvety encoura choi￿$ and d￿810￿S with support. Ananda9 beltevès that 8¥ery Indmdual should be respecled ￿th ￿ndnesS a

ANANDA9 LTD TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {coKfiNUED) FOR THE YEAR ENDED 30 APRIL 2024 Achhv•ments and pèrftsmiance Swniffc8nt aclNilie5 8nd a¢hievem&rt8 8ge1n8tob￿ct￿s Charty organis8d 252 9roup sessi0Tr8 in Iho eommunty durfng Ihe yeai. Th¢rg were on 8￿r￿ge 28 peop attending e8¢h day. Tthl benefioarfes were 52 people. Group ses%Drts operat8d from Monday to Fryday in the ttmmunity setting * wellsprin￿ St Altyans Centre, on th6 comer of Hattison roaiVWgymoLth street in the BelgF3V8 a￿a of thé Leicester dty. Staff and volunteers are M￿ttl11n9Ual and able to communic2te In many south Asian languages. Transport k% piovided free of charge for peop￿ who has be￿ 888essed as noedino thls prowsion. Peoplg who attend tharity grows enjoy and bgnerrt IronTr tho following pro9rammes. The88 are theFapeuti¢ a¢bviti8S n by th8rapists and AfiarKla 9 st8ff to promote Ihetr wellbeing, S￿al indusk)n. confidence building and indeperKlence. They benefft from actyvities such as yoga, gentle extr￿￿e (Zumba 1$ popubrl, flower arran9ing, basK computer leaming. and Music, English as 5¢ciJnd L8ftguag8 classes. Leisure arAMhes (Tablè Tennis. snooker, and board games). Art and craft. There were also session for person81 health managernert facilit¥19d by e>lernal tulor. work in partnership wilh other agencies In the 8rea. There were special programmes planned during surnmer whlth includes cAJttnglday lrfps. These promotod s￿￿1 Indu￿0￿ actiwbes in the wid8r cammunty. Trse programmes are wlving in consuhalions wilh dients and theirvernan¢o and manag•ment The rharity f8 a charitablp cornp?ny limlted by 9u?rantee and registered a$ a ¢harity on 31 Mar( 2023. It W85 eabli5h&d under 8 rnemorandum of A5$0¢iation whith gslablish8d the objectlves and powern af thè charitabl8 company {Ihe chaTlyJ and 9ovem6d und8r itBArbe￿I of Atso¢LgUon ¢TheArt¢des'l. The tsustees whts held off￿e during the ffinanaal year af6 set out In the page 2 of this report. There has been no change lo trustsos. Trusiees senri¢g for 3 year5 and stand for r& 8lethon_ Twstaas are in￿led to join Ihe board ol truste6s by olher trnstees. by the m8n898r for board of tnJstee5 to COn6ider. Trust¢¢s are gr￿n a ?tructured indudKryn and training to the works of th8 charity. Incjuded in the InductSon pack ￿ inYorn)ation i$sue(I by Ihe ehanty commission. Thor8 1$ Iso ong(¥TrJ training aboul the poliue6 and Pr￿ed￿r*S ol the orgafilsation as awareness to 118 requirernents. The dlre(aors of the Charfty 84 dgfingd by thè Companies Aet, 8re also tN8lees, foT th8 puriKses ol Eharlty law. They are gonerafy relerred to as the Board ofTrustÉes. Board ol trustees med quart&￿ dur¥￿ the acLourfng P8n"i>l and sp9ual mo6ting8 8re call8d as when required.

ANANDA9 LTD TRUSTEES, REPORT (INCLUDING DIRECTOR8, REPORT) (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 The trustoes, who afo a160 the dlrectors for the purpose of ¢ompeny18w. and who served durtng lh8 yaar and up to tha date of signawre olthe financlal 5tateTnents were. MryAB￿tt MTS S Des81 Mrs J Lal'i Recwltmentand Epp￿Rtm9rtQr Èrustees None of the 1rust￿5 has ary beneflek?l 1rrtér￿t in the company. ofthetrustees arè memb&rs of Ihe cunpany and 9uaTanl8e to Conlrfbute £1 in the e￿nt of a vArtdtftg ijp. The cornpany's ￿rrent pc4icy c1)t￿rnIng the p￿ment oftr8de c¥editors is to follow the CBI'S Pmmpi Payer5 Code Icor49s ￿ av81￿ble fromthe CBI, cent￿ Point, 103 Ntsv OxfDrd Street, London We1A 1DUI. The cornpanls ￿lIa￿tF¥Al￿ c(rtKmkn9 ￿Y￿*￿t ol GtyJitor8 is lo.. . settle the tarn& ofpaymont with auprkns 3greoiNJ the terms ofaath transa¢tbn". . ensur& that ¥e aw4re of th• temw of pAym•tt by mdLwon ot thè rtlffirrt temis In eonbth., and pay &￿rdance wilh the ￿mpanI$ contractual and olherlegal obligation$. 0198￿$•1￿0￿41 slnKIu Trustees.. Yogesh BhaltlCh&rp8r80n) Jasvanti Lalgi Sadhana Desai Advl80r: Dlip Shah Staff T•am •• of 301412024: Mr6. V Gowda- Managw Mrs. Y Chauhan- SuppDrt WoTkeT Ms. G Pamier- Supportworker Mr. M Shah- Dr4vorlSupport worker Ms. C Misty- Support woJker Anumber ofVolunte8TS and seS8KJf￿1 staff SUpp￿the chartsble woth ofthe oruanisabon. trustees, reportwa8 approved ty tha Board ofTrustg8S. Mry Aèhatt Truste•

ANANDA9 LTD CHARTERED CERTIFIED ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANANDA9 LTD FOR THE YEAR ENDED 30 APRIL 2024 In order to assist y¢y to futhl your dulles under Compani&sAet 20rE, we nava prèp8[￿ for your approval the financ4al statements of Ananda9 Ltd for the year •ndad 30 April 2024. wNch ¢J)mpri68 the 8tstement of finan¢ial 4cts.w￿eS and the reLated not•$ from th8 Lalit￿S accLsulliiNJ records from Information and èxplanaty.ons you have given us. As a praclising me)r&r of tho ASSOU￿rOn of Chart8rott Certiw Acc4)unl¥nt8, we 6￿ subied to its ethical and othei proFèssional requirements whld) arè delaijed at hty..IAw￿.a￿gIQbaI.￿MlgbIenImÈMber15tsndards1ru￿8s and.standaTdshulebook.html. This report is made to the tharEVs trustees. a5 a brAly, in aC￿rdanCe wrth the t&rms of our en9agemenl letter. Our work has been undértaken ￿lety t¢ prepare for ytsLY approval the financi￿ statement$ of Anand09 Ltd and stala thos8 matters that we havè agreed to slate lo the charity's ttuste&3, as a body, In Ihl8 report in a￿rdan￿ with the réquirements of the Assooation of Chartered Cèrtified AeLounlants as detsiled at htlps'.Ilwww.accaglobal.coml contentldanVACCA GlobarrreKhni￿￿8ctlte￿DIea1-laC1ShSat-l63.PQy. To the fullest extent P8rmiltsd by law, we do not att£N or assum rè$ponsbilty to anyone olher than Anandag Ltd and the charty's tnJstee8 as a body, for our We￿ Dr for Ihk8 repeit It Is your dirty to ensure Ihat Ananda9 Ltd has kepl adequate accountlng records and to pr6p8re statutory fin8nual ststements that give a true and fair view of th¢ assets, lia￿1￿185, finanrAal posllltsn and surplus of Anandag Ltd. You cDnsider that Ananda9 Ltd is éxernpt from the statutory auLIt requiTement for the y•ai, and is not r8qJJir8d to obtain art Independent 8xarninets report. W& have not been instru¢bJ lo ¢arry out an audit or a re¥￿￿ of the financkal staternents ofAnanda9 Ltd_ For thls reason, wè h8V8 not veréfied the accuracy cr completanèss of the arLauntlng re￿rdS or infomiation and explanations you 9iven lo us and we do not. the￿lore. express any opinlon ￿ the slatutory fina￿la1 statement PSnn•¢leAccounlattts I ql. ./2￿25- Chartgrod CèTrffidA¢￿Untants 32 De Montrart Street Leicester L8i¢x6tershire LE17GD unit￿ Kingdom

ANANDA9 LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30APRIL 2024 Unnstrict•d Unrestricted fun funds 2024 2023 In￿rne from: Cx)nalions and k8ga Imiestmenis 266,262 2.842 235,9S4 523 Total lYthm• 269,104 236.4T7 Expenditure on-. ariL.ble 3￿a8 otherexpenditu¥e 152 188 316 Total ￿pOndit￿l9 151454 123,152 Ngt and movgmgrt in fund# 136,650 113,325 Reconciliation of funds- Fund balances at 1 May 2023 285,187 171,862 Ftsnd Iialan¢88 at30 Aprtt 2024 401,837 285,187 The sts18manl of ffifianoal 3dvlti8s includes all gain8 and Ios8es rec￿￿15•￿ in the year. All income and expendlu deth from ¢onlinuing actAiitles.

ANANDA9 LTD BALANCE SHEET AS AT3QAPRIL 2024 2024 2023 Not•s Flxgd ag8è1• r8ngibla assets 12 38,931 8,422 Currentag¥•ts Cash at bank and in hand 277.1SO Cr•d5tot4: amounts lalling du• vAthln on8 ye•t 13 13851 Net assèts 384,906 276,765 Totsi assèts 186$ cuffont liabllllle8 401.837 285,187 Net asseta excluding pension IlbllFty 401.837 285,187 The funds of the chai1ty UrYesth"(aed funds 401,837 285,167 401,837 285,187 Th¢ company 1$ entitted to the exemption I￿rn the audit requlremgnt o)ntsined in sactiDn 477 of the Corrwieskt 2¢￿$. for the yèar ertèd 30 April 2024. The ad(mwIed￿ th8ir re6pon$ibs1iÉies for comKAwng with the requtrernenis of th8 Companiès Act 2006 wth respect to a￿nIn0 recorrls and th8 prepath.on offinand81 Stst￿bnts. Thè members h8ve not requir•d th8 ￿mpary kn obtain an &udit of its financial ￿atsrnents for th6 ygaT in que¥lion in acryJrdanc¢ wlth sethon 47fj. These financyal statements havo bgen prepared in ac(rdance wth the P￿￿$10￿5 appllc4bb 10 coJTrpanles subject 10th0 8ffi811 companies r￿lMs. The fman¢tal statements were appro￿3 by Ihetrust8es on......................... MrYA8hatt coM￿Y ￿l$tralI￿n nurnt)ef 12Q)r2￿ (England ants Wdlesl

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 30APRIL 2024 Ac¢ounllng poTler8s Chaiity infOrn￿￿ Ananda9 Ltrj is a private company liThTrted by guarantee inwrporaled in Enslond gnd Wales. ThÈ ￿gthrd oISr% is 51 Loughborough Road. Leice8t8r, Lrestershire. LE4 SU. 1.1 A¢counttn9 Crylvgntion The financial statements have teèn prepared in alroTda￿ wlh the chariiys Igoveming dot3Jmèntl, Ihe Compan1es Act 2008, FRS 1￿2 Finana81 Reporting Standard applicaNe Sn Ihe UK 2nd Republlc of Ireland. fFRS 10¥) and the Charities SORP "Accounting and Reporbnu by Charilies.. Stalemenl ol RecommerKlad PraGli¢& applicable to tharitses preparing their acfthnts Tn a¢c4)rdan¢e wilh Ihe Financial RoDortlno Slandard 8pplicable IT) the UK and Republic of IrelaTrd IFRS 102)" lefferAive 1 January 20191. The IIL.,i as by-. I rkn￿lY Ms kkon advantage of Iho pr¢Nokns in th• SORP for th8ribg5 to prepare a &owm8nt ul Cash FIDWS. The financial atements are prep8red In 5terliTrJ, whKh is the f￿￿on¥1 CL¥f8nGy of the charity. Monetary amoLEnts in these ffin8ncial stratemenl8 are rounded to ihe ne8re81£. The financial stataments hava b8en prap8red under the histortsl cost ¢onvention, Imodlffed to idude ihe reva￿ation of freehdd PTope￿e$ and to inclLKle inv8Stm8nt properbgs and c8rtain finw¢ial irtstfumonls at falr dluol. T*e prfnripal a¢ountTrng polici￿ gdowed are set oul bth. 12 Golng concwn At Ihe tsme of approwng the fflnanci818latements. the trustaes have 8 [￿￿able expectaben that the ¢h8rity adequate r8souFC8S to Continue in operational e￿$tenCe foi th8 ft)re8ee8bl8 fvture. Thus the tru5tO•$ ¢ontinu9 10 adoptthe going t￿(¥rn bass of accountin9 in prèparing th8 finandol ststement& 12 charilab￿ funds Unreslrided funds avallable for use al the dI￿retion of the trustaes In furtheraft￿ of their tharitra￿e oble¢tiv8s. Re5trithd fijnds a￿ subjart to spedfic Cond￿On$ by donors or grantor5 35 to th?y may b2 used. The purw8s$ gnd uses of r•slricted lunds are sat out In the notès to the flThanckql statements. EThlowTnent fvnds afe subject to specjfic conflidons by ¢Jonors thal the Lapital rnusl be maintalned by the 1.4 In¢om¢ Inco￿ is ￿￿gnIs￿ when the charty is legally entil￿d to il afterany perf0m)a￿e e￿nd￿on8 have mel, the amounts be meaSUTed reliabty, ond it 18 pn)bable thal income wll be receNed. Cash dDnabons are recognised on Tecèlpl. Othor donatlon$ 8re recognised On￿ the th8riiy has boen nirtified of tha donatiun, unl?ss ￿rfOrMance conditions require dèfeffal of the amourrt. Incryn• t8x rec4veralAe in 181TOll to donaliL¥)s receivèd under Giftmd or deeds of covenant ts reoignised at Ihe time of th8 doftatlon. Leuades ar¢ rowgni8éd on racèipl or othe￿1$e rf the cktsrity ha6 b8Ell notifi•J of an impgndin9 distribution, the amount is known, and receSpt 1$ oxpe(agd. If the amount Is not kr￿n, Ihe legary 15 treat￿ as a coThtirsgent asset.

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 A¢¢oun￿n9 ptsltcie% Icontlnuedl Expenditure Expendlture is retO9ni$&d once ihere is a Itgal or o)n$truciive oblluation to tra￿er economic benefrt to a third party, rt is probable Ihal a tran5fgT Df eCono[n￿ benefits wlll bg requI￿d in $8ttlemenl, and the amouftt of the obligath'on caTr be measurgd Telkbty. Expend(ture 18 classlfrèd by a¢tiwty. The cosls of gath ad¥ty are made up of the total of direct costs and sharéd c05t5, including support costs Involved in undertaking each admty. Dirt costs thbutsble to a single a¢b'vily are ￿laC￿ed direetty to that act￿lty. Shared eosls which ctsrtrioute to mtsre than one 8raMty and support costs whid) èrè rtol attributsble to a singte a¢￿￿Y at8 apportioned btheen those adiwlies on a basis nsL8ttnt wtlh th• of resoure$$. Central Stsff ￿sts arn albcated ¢n the basis of lime spent, and depreciation tharges are allocated ofi the portion of the assefs use. 1.6 fanglbl•fix•d ass9ts T8noible fixed a￿et$ are inilialty measured at cost and subsequanty Measu￿￿ al cost or v81uatM)Tr, nat of depreaation and ary Impal￿8nt ksses. Depred8ts'on is recognised so as lo writg off the Cost or valu&tlon of assets lèss their reshlual ov•r their usefvl live5 on tho followiNJ bases". FL¥tuTes and fittings Motor vehid 15% on c081 15% on c48t The gain or lossarisfflg on tho di8posal of an 8ssel Is determinod as the drff8renca bthreen th8 sa18 proceeds and Iha c8rying valua of the asset. and 15 Tecognlsed In the statement of financial actEvilie5. 1.7 Impaimignt offixed Al eath reportlng end date, thè charity revSew8 the carrying amounts of its tanglbl¢ assets lo Ektermhie wh8thsr there is any indication that Iho$8 assets have suff8f8d an impairmènt loss. If any 8u¢h indic4tion ex￿$1$, the r8oJver8bte amount of the a¥s&t is eslNll8ted in order to determine the extent of th8 imp8ivrnerrt 10s5 lif any). 1.8 Cash and ¢a$h 8qu5v•lonts Cash and césh 8qiiivalènt$ indude eash in hand. deposits hald at call witti b&nk8, Other sh)rt-lerm liquid Investments with orvJn81 matur5ties of threè monlh$ or10$s. and bank owrdrafts. Bank overdr8ft8 are shown wsthln borrowings in current Ikgbilrtie& 8ask Ilnancl•I4￿•ts Baslc financl81 assets. whith indudg debtors and ca8h and bank balancos, ar8 inttially rneasu￿d at nsadion price iwluding transactK)n costs and arg subse4u£nly r8rrfed at arrortBed cost using the affed inter£sl method unless the arrangèment constt"tuts8 a finanung transaetion, wer• tr8nsathon is measured at th8 present value of the fubjre r￿eipts discountS at a rnaFkel rat8 of Interest. FirorKial assets dassrfte¢J 83 rec&vab18 within one year are not amortised.

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 A¢countlnu poElcles lcorrtlnu￿) aosk IlnAncialliabilldes Basic finanaal Ivdbilthes. induding rsgdittrts and bank 5w5 are inili4ly reco9ni8ed at transaction pricK unless thè grrangement wnthutes a ffnancAnG ITansaL'on. where th? debt instrument Is rrF885ur•d at the present value of the fvture payments discountèd at a martet rate ef iFrteresl. Financial liabllities dasslfled as psy&￿tr wthin on8 yw are not amortiBed. D8bt ift$trUw￿nts are subsequently carried atamorthed o)st. uslng the effecJJ"ve snterg81 rate method. Trade ¢reditors are obligations to pay for goods or se￿￿S thai have bggn acqulred in the ordinary course of oper8bons from suppkrs. Amounts payab￿ are dassified as wrfènl Ilabl￿t￿6 tf payment is duo wlthin on8 8-. If. )t Lrhint liAhi1it18s. Trade veditor$ are recognised inltl81ty at Ir¥TIwyM piiw Illlrj I .1 d.. arnoroseo c05t UWQ Ine D•recognition of finan¢i#l 1sabiiitle5 Finanual 1kqbilth.es are derecognis8d when the ¢h3nVs eontrxtual obllqations explre OT arg discharyed or ¢an￿ll¢d. 1.9 Employeè ben•flts Th• co¥t of any holKlay entilement Is f8Mgnlsed In the pertod ir whIc the emFIDysè's S0￿ceS ar¢ received. Tem71Tration beneffts are reC￿nISed immedrdtety as 8n expense when thè tharty Is demonstrabty committed to temlnat&th6 employmeTrt of an employeg orkn prtyde tsrminatK)n beneffts. 1.10 R•ll￿MOrtt bEnefft• Payments to dofined centritAJtlon T81iremenl bgngrrt scemes are charged a$ an expense 88thy foil due. Crllkal o¢countlng ostlmats8 and judg•ments In th• appIrAt￿)n of the Char￿￿5 g¢counkng Oic4es, the tsustoe$ arg r8qUifed to mak8 judgemertt5, estimates and a8sumpIiDns aboth tho catryin9 arnount of assets and l￿bIlitIeS that are not ieadity apparent from other sources. Tre estimates and associated assumption5 are based on historitsl experience and fxtors are ¢on$id8r8d to be relevanLAdual resuhs may diffeifrom these ￿tiM￿te5. The estimates and undething aSsump￿On$ arg revlewed on an ongoing basi$. Retsions to actriunling esltmales are rècogni*J Ihe penod in which the estimate 15 re￿sed where Ihe ￿￿310ft allerts only that period, or in thg p¥riod of Ihe r9v￿lDn Bnd future periods whero the re￿£10￿ aff•cts both ¢urrent an(1 fijlu P81iods. In¢om¢ from donatlons legaciB• un￿tri¢￿d Unroslrfctsd funds funds 2024 2023 tk)nat¥)lls gnls 268.262 2￿,?54

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30APRIL 2024 Income from Inve•tmettts Unre8tri¢ted Unrestrict8d ftds funds 2024 2023 Intere¥t receivabje 2,842 523 Expendlturn on ¢harit&blg acti¥itie• Headlng *a¢982 2024 HÈadlng

ac982

2023 Direct costs Staff costs D8precialon and impaim)ent Staff trAining Motor wnning expenses Travelllng ¢xpense$ 103,003 7.19t 265 9,962 2,016 B8,461 1,836 350 4.723 122,437 gs,314 Shar• of support and go￿rnan¢8 ¢o8ts18ee not• 61 Support 29,751 27,522 152,188 122.836 Analy¥is by fvnd Un￿StriCted fund8 152,188 122,836 io-

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 APRIL 2024 Support costs alocaied to a¢tfvltl•s 2024 2023 Slaff c¥)sts Operatlng kase charges c￿an1Th9 Computer runniro cth Insurance Printing anLf stats"onory Telècommuni￿￿0￿5 12,860 10,935 4S 18,081 10 290 477 942 292 1,215 $1Q 720 G￿rn￿an￿ ¢osi$ 29.751 27,522 29.781 27,522 Ilet movernentin fuEttts 2023 The movtrwll In fvnd¥ 18 Stated charglntylc￿ltIng). Fees payable forthe 8udrt Oft￿ charitys fin8ndal 8tstemèAts Depr•clatR)n of owned iangiblefixed assets 0￿rating Seas• tharg 720 1,836 10,935 7.191 18,081 Tnwtqes None of the trustees {or )y persorffj ry)nneEtsd with them) TecewJ ary r￿nUneratIon c bgneffits from the charity durhg the year. Employee8 The average monlhly nymb8rofempbyeo8 during Ihe year was.. 2024 Numbw Z023 Number 11

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS {coKnNUED) FOR THE YEAR ENDED 30 APRIL 2024 Employaé• Icontlnuedl Employment eosts 2023 Wagès and s8Lqries Social se(Jrty ¢06ts Other penslon costs 105.350 1.732 2,010 98,786 403 2.132 109,092 99,321 There were no emJoyees whose 8nnu81 ￿In￿neratk}n was mcKe than £60,Cth. Romun•rallon olkèy nwrmgemtrni porsonnol Th8 TemL1nèrti￿ of key management pfjrsonnEI wa5 as follo￿5.. 10 Oth•r 8xpgndltur• Un￿￿triCt•￿ Urr••trf¢ted fun funds 2024 2023 Financing costs Olhw expenditur 266 1178) 266 318 11 Twtio The ¢harfty 1$ èxempl from taxats.on on ts ad￿leS becauge all ts In¢om¢ 1$ tor Chaiitab￿ wrpos¢s. 12-

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 t2 Tanglblo fix•d aè#•ts Fithfq5 Ilttbty8 vehkl• Coot At l Alay 2023 Add￿on¥ 3,363 8.e73 3S,700 12,238 35.700 At 30Apnl 2024 3,363 44,573 47,936 Depreclatlon and knpwlnn•nt I.. ,'A-12Q2 1,152 2.602 3.814 At 4UApril 2024 i.es7 9.348 11005 Carrylng 4mourt At 30Aprll 2024 1,71 35,225 38.931 At 30 Aprfl 2023 2,211 6,211 8.422 13 CfeditoTr: la115ng du• wSthln ono y￿r 2024 2023 Ae4Juals and deferred ￿tOMO 385 14 Retlrement b¢nefftsclKmeg 2024 2023 nèd eontrtbution 8chèmè8 Charge to orlo55 In ￿SP￿L* of d￿rt#d c￿l￿bUt￿3n schemes 2,010 2,132 The tharfty operates a deffned ￿nti)￿jtK$n pen￿On 5theme for al qualifying em￿Dy￿s. The assets ¢1 the s¢herne are helj s¢parately from those of the tharity in an independenty admlnist¢red luné. 13-

ANANDA9 LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 APRIL 2024 IS Unrnstrlctsd fynd• The unreslrioteo ￿ndS ofthe ¢harity Com￿1S¢ thè unaxpended ba19n¢es of don8tlons and grants whtth are not subied lo 8perific conditions by domrs and granttsr5 as to howthey may be used. These indude do5ignal8d fijnds which have b88n 681 aside ¢Jfunr•stri¢t*d funds by the twstess for speufic purposes. At 1 May 2023 Incoming Re¥ourceB resources xpended At30Aprfl 2Q24 Gon8ral fund3 285.187 269.104 {152,4541 401,837 provi0￿ y90r. At 1 May 2D22 Incoming Resourc•8 resources OXP8nd$d At 30 April 2023 General funds 171.862 238.471 1123,152) 285,187 16 Related patty tran¥action8 There wer8 no disdosabl• related p8rty transactions during the yw12023- none). 14-