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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1206782

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 30 JANUARY 2024 TO 31 MARCH 2025 FOR THE LAMICHHANE FOUNDATION

Hadleys & Co. Ground Floor Import Building 2 Clove Crescent London E14 2BE

THE LAMICHHANE FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 30 JANUARY 2024 TO 31 MARCH 2025

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5
Detailed Statement of Financial Activities 6

THE LAMICHHANE FOUNDATION

REPORT OF THE TRUSTEES FOR THE PERIOD 30 JANUARY 2024 TO 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the period 30 January 2024 to 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1206782

Principal address

95 Weavers Way London NW1 0XG

Trustees

R J Lamichhane Mrs L Rai S Upadhya

Independent examiner

Hadleys & Co. Ground Floor Import Building 2 Clove Crescent London E14 2BE

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Approved by order of the board of trustees on 22 January 2026 and signed on its behalf by:

R J Lamichhane - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LAMICHHANE FOUNDATION

I report on the accounts for the period 30 January 2024 to 31 March 2025, which are set out on pages three to five.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. that accounting records were not kept as required by section 130 of the Act; or

  2. that the accounts do not accord with those records; or

  3. that the accounts do not comply with the accounting requirements of the Act; or

  4. that there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Khalid Mehmood ICAEW Hadleys & Co. Ground Floor Import Building 2 Clove Crescent London E14 2BE

22 January 2026

Page 2

THE LAMICHHANE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 30 JANUARY 2024 TO 31 MARCH 2025

Unrestricted
fund
Notes £
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 2,693
RESOURCES EXPENDED
Costs of generating funds
Costs of generating voluntary income 500
NET INCOMING RESOURCES 2,193
TOTAL FUNDS CARRIED FORWARD 2,193

The notes form part of these financial statements

Page 3

THE LAMICHHANE FOUNDATION

BALANCE SHEET AT 31 MARCH 2025

Unrestricted
fund
Notes £
CURRENT ASSETS
Cash at bank 2,193
NET CURRENT ASSETS 2,193
TOTAL ASSETS LESS CURRENT
LIABILITIES 2,193
NET ASSETS 2,193
FUNDS 3
Unrestricted funds 2,193
TOTAL FUNDS 2,193

The financial statements were approved by the Board of Trustees on 22 January 2026 and were signed on its behalf by:

R J Lamichhane -Trustee

The notes form part of these financial statements

Page 4

THE LAMICHHANE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 30 JANUARY 2024 TO 31 MARCH 2025

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

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. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 March 2025.

3. MOVEMENT IN FUNDS

Net movement
in funds At 31.3.25
£ £
Unrestricted funds
General fund 2,193 2,193
TOTAL FUNDS 2,193 2,193
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 2,693 (500) 2,193
TOTAL FUNDS 2,693 (500) 2,193

Page 5

THE LAMICHHANE FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 30 JANUARY 2024 TO 31 MARCH 2025

INCOMING RESOURCES
Voluntary income
Donations
Total incoming resources
RESOURCES EXPENDED
Costs of generating voluntary income
Event costs
Total resources expended
Net income
£
2,693
2,693
500
500
2,193

This page does not form part of the statutory financial statements

Page 6