CHARITY REGISTRATION NUMBER: 1203511 Action For Languages CIO Unaudited Financial Statements 30 September 2025 SIDIKIES Chartered accountants 1 Sun Street Finsbury Square London EC2A 2EP Action For Languages CIO Financial Statements Year ended 30 September 2025 Page Trustees. annual report Report to Action For Languages CIO on the unaudited financial infomation Statement of financial activities Statement of financial position Statement of cash flows Notes to Ihe financial statements Action For Languages CIO Trustees. Annual Report Year ended 30 September 2025 Thetruslees present their report and the unaudf(ed financial slalements olthe charity forthe year ended 30 September 2025. Referen￿ and administrative detalls Registered charity narne Action For Languages CIO Charity registration number 1203511 Prlnclpal off Ice Sidikies 1-3 SUN STREET London EC2A 2EP The trustees Mr Jose Luis Gil del Pala¢io Mr Atvinderiit Singh Sandhu Mrs Jane Michele Telzlaff Accountants Sidikies Chartered aceounlants 1 Sun Street Finsbury Square London EC2A 2EP structure, governance and management Structure.. This charity is governed by a trust deed dated 12 June 2023. Recruilmenl.. The charity lakes into account experlence, qualification and dedication lo charilatAe cau8es when recruiting and appointing newtrustees. The trustees have assessed the major risks to which the charity are exp)sed and are satisfied that systems ale in place lo mitigate exposure lo these risks. Oblectlves and actlvitlOS The objed of the CIO Is.. the advancement of education for the benelf( of the public in north wesl India and such other parts of the world as the trustees sh311 from lime lo lime determine, by.. lal the provision of financial assistance and other educational resources to schools lo enable them to delivei free elementary education in their native la￿UageS to children and young people from socially and economically disadvantaged backgrounds", Ibl the piovlsion of supwrt lo registered dance schoo18 to to enable them lo provide free classical ballet lessons to children and young people from socially and economically dk%advanlaged ba¢Kgrounds. Action For Languages CIO Trustees, Annual Report fcontlnuedj Year ended 30 September 2025 Achlevements and performance The object ol the CIO is.. the advancement of edu¢alion for the benefit ol the public in north west India and such other parts of the world as the Iruslees shall from lime lo lime determine, by." lal the yovision of financial assistance and other educational resources to schools to enable them lo deliver free elementary educatic)n in their native languages lo children and young people from socially and economically disadvantaged backorounds., Ibl the provision of support lo registered dance schtsols to lo ellable them lo provide free classical ballet lessons to children and young people from soaally and economically disadvantaged backgiounds. Financial review The charity had no financial transactions in the year. The tru8tees' annual report was ap roved on 22 June 2026 and signed on behalfoflhe board oltrustees Mr Jose Luis Gil del Palacio Trustee Action For Languages CIO Report to Action For Languages CIO on the Unaudlted Flnanclal Information of Action For Languages CIO Year ended 30 September 2026 AS described on the statement of Iinancial position, the Iruslees of the charlly are re8ponsiNe for the weparalion of the financial statements foi the year ended 30 September 2025, which comprise the slalement of financial position, Statement of cash flothE and the related notes. You consider that the charity is exempt from an audit Ljnder the Charities Act 2011. In accordance with youi instructions we have compbled these financial statements in order to assist you lo lulfil your slalutory resp)nsibililies, from the accounting records and from information and explanations supplied to us. SIDIKIES Chartered accountants 1 Sun Street FinS￿ry Square London EC2A 2EP Action For Languages CIO statement of Financial Actlvltles Year ended 30 September 2025 2025 Total funds Total In￿me Total expenditure Net Income Reconclllallon of funds Total funds brought fotward Total funds carrled forward The notes on pages 7 to 9 fomi part of these finan¢lal statements. Action For Languages CIO Statement of Financial Position 30 September 2025 2025 Notè These financial slalements were approved by the board of trustees and authorised lor issue on 22 June 2026, and are signed on behalf ol the board by.. Mr Jose Luis Gil del Palacio Trustee The notes on pages 7 to 9 form partof these finan¢lal statements. Action For Languages CIO statement of Cash Flows Year ended 30 September 2025 2025 Net decrease In cash and ¢a$h equivalents Cash and cash equivalents at beglnnlng of year Cash and cash equlvalents at end of year The notes on pages 7 to 9 form part of these flnanclal statements. Action For Languages CIO Notes to the Financial Statements Year ended 30 September 2025 Genèral Informatlon The charity Is a publ1¢ beneift entity and a registered charity in England and Wales and i% unincorporated. The address of the princlpal Offi￿ Is CIO Sidlkles, 1-3 SUN STREET. London. EC2A 2EP. statement of compliance These financial slalements have been prepared in compliance with FRS 102, 'The Financlal Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable lo charities preparing their a¢coun18 in accordance with the Financial Reporting Standaid ap￿1¢able in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charities Act 2011. Accounting policies Basls of preparatlon The linanLYal statements have been prepared on the hbslorlcal cost basi8. as m(Klified by the revaluation of ￿rtain financial assets and 1iabililies and investment properties measured al fair value Ihiough income or expenditure. The financial slalements are prepared in sterling. which the functional currency of the entity. Golng concein There are no material uncertainties about the charrty's atxlty lo conllnue. statement of flnancial activities Judgements and key sources of estimation uncertalnty The charity dKI not undertake any activities and there were no receipts or payments duilng the year. Fund accounting Unre81ricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds eamiarked by the trustees for particular future project or commitment. Restr￿ted funds are subjected lo reslriclions on their expenditure declared by the donor orthrough the teims of an appeal, and fall into one of iwo sul>dasses'. reslricled income funds or endowment funds. Action For Languages CIO Notes to the Financlal Statements {¢ontlnued) Year ended 30 September 2025 Accounting policies (cojjtlnue Incoming resources All incoming fe8ources are included in the statement of Iinancial activities when enlillemenl has passed tts the charity., it is probable that the economic benelrts associated with the transaction wlll flow lo the charity and the amount can be reliably measured. The following specific policies are applied to particular categorfe8 of income.. income from donations or grants is recognised when there is evidence of ent￿lement to the gift, receipt is probable and Its amount Can be measLJred reliably. legacy in¢ome is recognised when receipt is probable and enlitlemenl is established. income from donated goods ts measured al the falr value of the goods unless this is impractical to measure rellably, in whi¢h case the value is derived from the cost to the donor or the estimated resale value. Donated facilities aThl services are recognEsed in the aeeounts when received il the value can be reliably measured. No amounts are included lor the contribution of general volunteers. income from contracts for the supply of setvices is recognised wlh the delivery of the contracted 8ervi¢e. This is classified as unrestiicled funds unless there is a contractual iequiremenl for il lo be spent on a parh"culai purpose and returned if unspent, in which case il may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basi% as a liability incurred. Expenditure includes any VAT which canntsl be lully recovered, and is clas8ilied under headings of the statement of financlal activities to which it relates.. expenditure on raising funds includes the costs of all fundraisiro actiwties, events, non- charrtable trading activities, and the sale of donated goods. expendbture on ¢harilable activities includes all costs incurred by a charrty in undertaking activities that further its charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating lo the governance of the charbty apportioned lo charitable activ((ies. other expenditure inclucses all expenditure that is neither related lo raisiTrJ funds forthe charity nor part of its expenditure on chaiilable activrties. All costs are allocaleol lo expendrture categories reflecting the use of the re80urce. Direct costs attributable to a slngle activity are allocated directly to that activity. Shared Costs are apportioned e￿en the activities they contrlbute to on a reasonable, jusliliable and con8i8lenl basB. Financial Instruments A financial asset or a financial lialxlity is recognised only when the charlly becomes a party lo the contractual provisions of the inslrumenl. Basic finanaal instruments are initially recognised al the amount reCeiva￿e or payable induding any related Iransadion costs. Action For Languages CIO Notes to the Flnanclal Statements (¢onrinuedJ Year ended 30 September 2026 Accountlng policies (conllnuedj Flnanclal Instruments f¢O￿tInued) Current assets and current liabi1ili&8 are Subsequently measured althe cash Dr other consideration expected lo be paid or received and not discounted. Debt instruments are Su￿equentIY measured al amortised co81. Where investments In share8 are publicly traded or their fair value can olhepmse be measured reliably, the investment IS subsequently measureol at fair value with changes in lair value recognised in income and expenditure. All other such investments are subsequently measured al cost less impairment. Other financial inslrumenls, including derivatives. are initially recognised al fair value, unless payment for an asset is deferred beyond normal bLJsiness terms or financed at a rate of interest that is not a market rate, in which ease the asset is measured al the present value of the future payments discounted al a market rate of interest for a similar debt irBtrumenl. Other financial instruments are subsequently measured at fair value, with any Changes recognised in the slalemenl of financial actIv￿es, with the exception ol hedging instruments in a designated hedging relationship. Financial a88ets that are measured al cost or amortised cost are reviewed for objective evidenc ol impairment al the end of each reporting dale. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the slalement of financial activities in which the initial gain was recogni8ed. For all equity instruments regardle88 of slgnificance, and olherfinancial assets that are individually slgnificant, these are assessed individually for impairment. Other financial a88els are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of Impalrmenl ale recognised immedialew, lo the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount woul have been had the impairment not previously been recognised. Stsff costs The average head count of employees during the year was Nil. No employee recewed employee benefits of more than £60,000 during the year12025.' Nill. Trustee remunèratlon and expenses No remuneiation or other benefits trom em￿OyMent wth the charity or a related enllty were received by the Iruslees. Analysls of changes in net debt At At 1 Oct 2024 Cash flows 30 Sèp 202S