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2025-03-31-accounts

Report of the Trustees and Financial Statements for the Year Ended 31 March 2025

Patron: His Majesty King Charles III | Vice President: His Royal Highness The Duke of Gloucester Registered Charity Number 213251 (England and Wales) SC039715 (Scotland) Registered company number 324748

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Lepra (limited by guarantee)

CHAIR AND CHIEF EXECUTIVE’S REPORT

2024-2025 was a milestone year for Lepra, as we celebrated our Centenary, launched our new Global Strategy, and had the tremendous honour to be selected for Royal Patronage by His Majesty King Charles III.

These landmarks were built on our long and rich history of working with and for people affected by leprosy and lymphatic filariasis (LF) and give us guidance and direction for the future ahead.

The Centenary celebrations were marked in style with various events held throughout the year, including: a reception at the Houses of Parliament, a mass at Westminster Cathedral, a BBC Radio 4 charity appeal, the publication of a History of Lepra by Irene Allen (who worked for Lepra for 38 years), and a Royal Tea Party at St. James Palace, hosted by our Vice President, His Royal Highness The Duke of Gloucester.

Our new six-year Global Strategy for 2024-2030 was launched in April 2024 with a new Vision of ‘a world free from leprosy and lymphatic filariasis (LF)’; and an updated Mission to ‘work in partnership with people affected by leprosy and LF to improve detection, ensure access to treatment and care, and promote inclusion and wellbeing’.

The strategy is a comprehensive and ambitious plan, which is going to challenge us in the coming years, requiring us to think differently, introduce some new ways of working, and focus us on improving our quality and efficiency.

In December 2024, the Blue Peter Health and Research Centre in Hyderabad turned 25 years old, in which time it has implemented 50 national and international research projects, published 120 scientific publications, treated more than 5,000 people, and carried out 20,000 lab tests. We will build on its work and success in the years ahead.

In 2024 we initiated a global advocacy campaign to develop better dosing guidance for multi drug therapy (MDT) for children under-10 who have been diagnosed with leprosy. To date, there is no appropriate drug formulation for young children. As a result of our advocacy, global players like the World Health Organization (WHO) have committed to ensure that this gap is addressed.

The Mind2Heart project in Bangladesh continued to provide excellent community-led mental health and wellbeing support to more than 300 people affected by leprosy in Bogura District. The Aspire project in Bihar, India had excellent results in its Active Case Finding (ACF) approach, where every single village in Jamui District was screened, reaching 86% of all households, and finding three times the usual number of leprosy and LF cases being diagnosed. This is an impressive and important achievement.

In the midst of all of these highlights we remain acutely aware of how much more needs to be done for people affected by leprosy and LF. Leprosy still exists. LF still exists. Millions of people live with the lifelong impacts of both. We will continue to do all we can to serve their needs.

Suzanne McCarthy Chair of the Trustees

Jimmy Innes Chief Executive

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Lepra (limited by guarantee)

REPORT OF THE TRUSTEES AND STRATEGIC REPORT

The Trustees submit their report and the audited financial statements for the year ended 31 March 2025.

The consolidated financial statements have been prepared under the accounting policies set out in Note 2 of the financial statements. These have been prepared in accordance with the Memorandum and Articles of Association and the Charities Statement of Recommended Practice 2019 (FRS102).

For the purposes of the Companies Act 2006, the Board of Trustees is the Board of Directors of the charitable company and is referred to as the “Trustees” throughout this report. As required by the constitution, the Trustees are also members of the organisation. The Trustees and Officers of Lepra during the period and to the date of signing this report are as follows:

Trustees

Mrs S McCarthy (Chair)

Mrs S Bhasin

Ms K Bigmore (resigned 3[rd] December 2024)

Prof. R Hay

Mr N Raynaud

Mr S Singh (appointed 8[th] October 2024)

Mr N Solanki (appointed 8[th] October 2024)

Mr L Thomas

Dr S Walker

Mrs K Crabtree

Officers

Chief Executive Officer:

Mr J Innes

Company Secretary:

Mr N Avery (resigned 10th May 2024)

Miss V Kuyela (appointed 10[th] May 2024)

Bankers

Barclays Bank UK PLC, 9 High Street, Colchester, Essex, CO1 1DD

Metrobank PLC, 31-32 High Street, Colchester, Essex, CO1 1DB

Auditors:

Crowe U.K.LLP, 4th Floor, St James House, St James Place, Cheltenham, GL50 3PR

Principal Office:

28 Middleborough, Colchester, CO1 1TG

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Our Trustee Board is responsible and accountable for Lepra by setting the strategy and ensuring good governance, legal, and ethical compliance. This year, the Trustees have especially focused on governance and the new six-year Global Strategy (2024–2030), income generation, and safeguarding.

The work of the Board of Trustees is supported by three standing Sub-Committees;

Audit Finance and Risk Sub-Committee

Mrs S Bhasin (Chair)

Mrs S McCarthy

Mr N Raynaud

Fundraising and Communications Sub-Committee

Mrs S McCarthy

Mr N Patel

Mr L Thomas

Mrs K Crabtree (Chair)

Technical Advisory Sub-Committee

Mr R Hay (Chair) Ms D Lockwood (co-opted member following retirement) Mr S Walker Ms M Rao (co-opted member)

Dr Sanjay Singh

Each Sub-Committee has clear term of reference and is additionally attended by the Chief Executive, the relevant Senior Management Team member and other staff, as agreed by the Sub-Committee’s Chair. The Board and each Sub-Committee meet formally at least four times each year. The agendas for the Board and SubCommittees are set in an annual calendar which itself is reviewed at each meeting of the Board. A Nominations Sub-Committee is convened by the Board Chair for the recruitment of new Trustees and the Chief Executive, the composition at any time being determined by the recruitment task.

A scheme of delegation is in place, which specifies those matters reserved for the Board and those matters delegated to the Sub-Committees or to the Chief Executive. The terms of reference of the Sub-Committees are regularly reviewed and updated. The Board retains responsibility for the charity’s strategy, annual plan and budget, and the monitoring of these. The annual plan and budget are the principal means by which implementation of the strategy is delegated to the Chief Executive who is accordingly responsible for the day - to -day running of the charity and, where appropriate, the delegation of budget and operational responsibility to members of the Senior Management Team.

The remuneration of all key management personnel is determined by the Board, on the recommendation of the Audit Finance and Risk Sub-Committee. In setting the level of remuneration, the Board takes account of available job market and macro-economic data as well as the charity’s financial position. The Charity has subscribed to a job evaluation and remuneration benchmarking service to inform its decision making.

The Board has benchmarked its governance processes against the Charity Governance Code annually since the current code was introduced in December 2020. The Board considers that it is substantially compliant with the code, although it has identified the need for better processes around equality, diversity and inclusion and has embarked upon a project to bring Lepra’s processes in line with sector best practices, including appropriate training and revised recruitment processes. The Trustee Board attended a full day session in May 2025, where they reflected on their effectiveness and agreed an action plan focused on improvements.

Trustees are recruited in the light of the skills mix and overall diversity of the Board. Trustee roles are advertised publicly with a clear job and person specification and are shortlisted and interviewed by the Nominations SubCommittee. The Board is responsible for appointing Trustees, in accordance with the Article of Association by

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ordinary resolution and are advised by the Nominations Sub-Committee in this matter. The appointment is confirmed by resolution at the first available general meeting. Trustee terms are determined by the Trustee Terms of Office policy, which currently allows Trustees to serve three terms of three years each.

The Board has changed in composition during the year as a result of resignations due to personal circumstances and upcoming retirements. All of the Trustees have been carefully selected and offer valuable experience, knowledge and insight from their field and backgrounds, as well as being passionate about our goals. During 2024/2025 the Board undertook a skills and experience audit to ensure that a sufficiently diverse range of skills and perspectives exists to enable the Board to be effective. Our Trustees volunteer their time and energy towards helping us beat leprosy and LF together.

New Trustees are required to sign the Lepra Global Code of Conduct and are subject to appropriate criminal records checks. They receive a formal induction including safeguarding training as well as information about the role of a Trustee, both generally and specifically at Lepra. Where possible, Trustees visit offices and engage with staff both in the UK and overseas to understand the charity’s operations and strategy.

GOVERNING DOCUMENT

Lepra is a charitable company limited by guarantee, founded in 1924, incorporated on 26 February 1937 and registered as a charity on 4 February 1963. It was established under the Memorandum of Association which established its objects and powers and is governed under its Articles of Association. The Memorandum and Articles of Association were amended by Special Resolutions of the Trustees on 4 June 1957, 7 June 1967, 24 September 1970, 1 July 2008, 15 May 2013, 27 September 2016, 1 October 2019 and 6 May 2022.

Bangladesh, which is a branch office of the charity which is also registered with the NGO Bureau in Bangladesh. In India we work in partnership with our sister charity, Lepra Society, which is a separate charity registered under the Societies Registration Act and Foreign Contribution (Regulation) Act under Indian law. Lepra Society has an independent Board as required by local legislation. Lepra Society is, however, controlled by the UK charity in accordance with the definitions in FRS102 (Charity SORP) and is therefore considered a subsidiary entity. Lepra therefore prepares group accounts into which the financial results of Lepra Society are consolidated. The consolidation of accounts is being considered by both Lepra Society and Lepra UK.

PUBLIC BENEFIT STATEMENT

Lepra’s objects are contained within the Articles of Association, they are:

“To carry out the investigation of and promote research into the causes, treatment, cure and prevention of the disease of leprosy and any allied disease and give and grant relief and assistance to any persons suffering or believed to be suffering from, or the family or dependents of such persons of any description, including financial assistance.”

The articles also grant the charity power to do anything which is calculated to further its Objects(s) or is conducive or incidental to doing so.

The objects of the charity are reviewed in each iteration of our Global Strategy which is a triennial process. It remains the case that social, mental, and physical health outcomes for many people affected by leprosy and LF) are significantly poorer than for other treatable conditions. Many of those who have developed disabilities as a result of untreated leprosy or LF have poor socioeconomic outcomes. Our research and programmes are designed to improve outcomes at all stages from prevention through to physical, psychological, social and economic care and support.

The Trustees, from time to time, consider the relevance of Lepra’s objects and whether and how the charity might continue in the future if its Objects were no longer relevant.

The Trustees are therefore confidently able to state that Lepra has complied with Section 17 of the Charities Act 2011, having due regard to the public benefit guidance issued by the Charity Commission. The Trustees have consulted and adhered to the Commission’s advice, specifically PB1, PB2 and PB3 for the year 2024/25.

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OUR STRATEGY AND FUTURE PLANS

The financial Year 2025/26 covers the second year of the One Lepra Global Strategy for 2024-2030 and comes at a time when there is concern and anxiety about the future of international aid and development. We continue to operate in a context of ongoing global economic pressures, rising costs, more competition for income, and contracting aid budgets.

The year ahead therefore focuses on consolidating and strengthening Lepra in line with the Global Strategy’s aims and objectives, as well as building Lepra’s resilience and sustainability and its work for the future.

Some of our key plans for 2025/26 include:

Strengthening One Lepra: 2025/26 will see accelerated progress towards our One Lepra commitment to strengthen the organisational capacity of our sister charity, LEPRA Society (LS) in India to take on more global leadership for One Lepra. Nurturing and strengthening our partnership of equals, we will finalise the One Lepra Partnership Agreement and support organisational capacity development in key areas, including: governance, fundraising, programme design and delivery, Monitoring and Evaluation (MEAL)and research. We will also be supporting LS in the ongoing development and delivery of its Resource Mobilisation Strategy. This will include: more co-developed fundraising initiatives, with a focus on corporate partnerships especially; fundraising support, training and mentoring of the LS team by the UK fundraising team and closer collaboration on communications between the two organisations.

Scale-back of Lepra Bangladesh

Operations in Bangladesh were scaled back in 2024/25, which meant the close-out of all projects except Mind 2 Heart in Bogura, along with the closure of the current Dhaka head office and a move to a smaller, more costeffective office.

This was not an easy decision, but the Trustees felt it was in the best interests of Lepra to move towards a more financially sustainable model. The scale-back allows us to retain a presence and registration in Bangladesh, providing a platform – albeit much reduced – to continue supporting and advocating for people affected by leprosy and LF.

Developing New Fundraising Focus Areas

We will continue our efforts to diversify our UK income across existing and new income streams. In practice this will include, but in no way be limited to, developing our fundraising work with High Net-Worth (HNW) individuals, corporate partners and with the south Asian diaspora communities in the UK.

FUNDRAISING PRACTICES STATEMENT

All fundraising was undertaken by staff employed by Lepra as Lepra does not engage third party professional fundraisers to fundraise on its behalf. We do not fundraise via outbound telephone or face to face canvassing and thus are able to exercise control over the risks of donors or potential donors suffering unreasonable pressure and persistence.

The finance team who process donations, including inbound telephone donations, are aware of the risks around vulnerable donors. We make cancelling regular payments and receipt of newsletters as easy as possible for our supporters. All staff are required to comply with our Ethical Fundraising policy.

The Chief Executive and all staff are actively engaged in diversifying Lepra’s income sources with specific responsibility assigned to the Director of Fundraising and Communications.

Lepra is registered with the Fundraising Regulator and has paid the levy thus demonstrating our commitment to good fundraising practice, including ensuring awareness of the need to protect vulnerable donors in line with our safeguarding policy.

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We have committed to abide by the Code of Fundraising Practice and the Fundraising Promise meaning that we commit to high standards, will be clear, honest and open, be respectful, be fair and reasonable and be accountable and responsible.

All staff, volunteers and Trustees are briefed on the latest version of the Code of Fundraising Practice and compliance is part of relevant staff member’s personal objectives.

All volunteers, staff and Trustees are obliged to sign and commit to honouring Lepra’s Global Code of Conduct which defines expectations of exemplary behaviour.

We have an open complaints process, which governs all Lepra staff, volunteers, donors and supporters and is published on our website. During this financial year there were two complaints received about our fundraising practices; one which was resolved within the financial year and the other in the following year.

Review of fundraising income generation and expenditure and of relevant policies is conducted jointly by the Audit, Finance and Risk Sub-Committee and the Fundraising and Communications Sub-Committee.

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PRINCIPAL RISKS AND UNCERTAINTIES

The Board of Trustees is responsible for the management of risks and is assisted by the Senior Management Team (SMT) in the day- to -day management of all risks. A strategic risk register is maintained and used to examine and monitor the more significant risks to the organisation.

The Board delegates the more detailed scrutiny of risk management activity to the Audit, Finance and Risk SubCommittee who review risks quarterly. The full Board reviews the strategic risk register annually and always has access to it.

Lepra reports risk evaluation and mitigation over three main categories.

Within these risk categories, risks are reported in accordance with the approach recommended by the Charity Commission’s guidance (CC26). Risks may be articulated with financial, reputational or environment impacts, or with a combination of impacts.

Fundraising and impact of inflation on the cost base

The key risk to Lepra remains the reliance on unrestricted fundraising and legacies to fund its programming, advocacy and research. The risk of inflating costs outweighing increases in income is likely to be an issue both for Lepra and for its many generous donors. Whilst we hold reserves to protect against short term fluctuations in unrestricted income, we also have detailed plans for sustaining our unrestricted income in the longer term, with a particular focus on donor acquisition and diversification of income streams.

Ability to continue our operations in India

Lepra Society registration under the Foreign Contributions (Regulation) Act 2020 in India was renewed for five years with effect from 1[st] October 2023 with the result that this risk is now very significantly reduced. This is in no small part due to significant efforts on the part of the India team to ensure compliance with the complex requirements of this legislation.

Ability to demonstrate Impact

We believe that there are improvements to be made in the quality of our impact data which will better allow us to demonstrate our impact to donors. This is an issue that is by no means unique to Lepra and is a clear focus of our current global strategy in general and our UK and overseas programmes teams specifically. Lepra continues to invest in a range of projects to achieve sustainable improvements.

Safeguarding issues

A safeguarding system failure could have a serious impact upon our beneficiaries and would cause significant reputational damage to Lepra. We have adopted the best practices recommended by the Charity Commission and the Foreign, Commonwealth and Development Office and as such have embedded safeguarding into our operations and governance. The best systems and policies cannot eliminate the possibility of safeguarding issues arising and the importance of identifying and dealing with issues is key. We continue to update and improve our policies and processes, including our training and reporting frameworks. We have nominated safeguarding focal points in all countries of operation. We continue to provide training to our teams in India and Bangladesh. We also have designated safeguarding Trustees in all our countries of operation including a standardised annual safeguarding work plan, which is developed every year.

Fraud risk

Offline and online fraud are ever-present risks to charities throughout the delivery chain, and difficult economic environments always lead to an increase in fraud risk generally. The relatively small size of the UK charity creates dependence on a few key individuals, and internal audit processes are being developed that will provide assurance that risk mitigation is optimised. Globally, we continue to work with our global teams to ensure that transparency and accountability is embedded across the organisation.

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Operations in Bangladesh

Operations in Bangladesh were scaled back in 2024/25. At the same time, we are embedding systems and processes to reinforce accountability across our operations in that country.

We continue to seek support from specialist tax advisors to ensure full adherence to local regulatory compliance. In addition, we are reviewing our operating model to secure the long-term financial sustainability of our country programme.

CONTROLS

The Trustees have overall responsibility for ensuring that the organisation has appropriate systems of control, financial and otherwise. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charitable company and enable them to ensure that the Financial Statements comply with the FRS 102 SORP and Companies Act 2006.

The Trustees recognise that systems of control can only provide a reasonable and not complete assurance against inappropriate or ineffective use of resources, or against the risk of errors or fraud. They remain satisfied that the internal systems provide reasonable assurance that the organisation operates efficiently and effectively, safeguards its assets, maintains proper records and complies with relevant laws and regulations.

We operate a comprehensive accountability system which includes an annual budget approved by the Trustees. The budget and any subsequent reforecasts are reviewed by the Audit Finance and Risk Sub-Committee, and they consider actual results compared with plans and non- financial performance data.

In this financial year, our focus was on strengthening and embedding new systems and processes, particularly in the areas of legal compliance and fraud. We also introduced an assurance map to help identify where greater assurance is needed on the effectiveness of controls across these risks. Lepra UK lacks the scale necessary for a dedicated internal audit function within the UK office. However, we continue working with our peers in Bangladesh and India and introduced a peer review process across all operations, expanding on that which already exists in India. We will also continue to seek independent assurance on a case-by-case basis as and when the need arises.

RESERVES

We hold reserves as a key part of our strategic risk mitigation. Our reserves policy is approved each year by the Trustees as part of our annual planning and budgeting process.

What is our safe level of unrestricted reserves?

In order to ensure that colleagues in India and Bangladesh can maintain and develop infrastructure, we commit to a certain level of funding when the annual plan is agreed in February each year. This is largely funded out of that year’s unrestricted income. We hold £400k of UK charity reserves to cover volatility in unrestricted fundraising, particularly around legacies and the considerable risks to our fundraising from a rapidly deteriorating economic outlook.

Designation of reserves to support the Global Strategy plan

The delivery of our Global Strategy Plan required an annual drawdown of £200k from unrestricted reserves. The Board agreed to designate unrestricted reserves of £400k to support the strategy. The designation was to cover the additional costs of implementing the Plan compared to the recurrent expenditure inherent in programme delivery. A significant deficit budget was approved by the Board in 2024 for the delivery of the Global Strategy for 2024-29. These designated funds were released in the year.

Designation of unrestricted funds

We designated £225k of unrestricted reserves to the ASPIRE project in 2020/21, a five-year collaboration with Effect Hope aimed at reducing the incidence and impact of a number of neglected tropical skin diseases, including Leprosy and LF, in Bihar, India. A formal agreement to this effect was signed by both parties on 1st July 2021. The balance of this fund at the end of the year was £37k.

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Against the total UK Charity reserves requirement of £400k, the free reserves of the UK Charity were £906k at 31st March 2025. The group free reserves were £2,127k the additional reserves held by LS equating to approximately 12 months’ running costs, providing a contingency buffer against any difficulties experienced remitting funding from the UK to India.

GOING CONCERN

Lepra’s current and forecasted unrestricted reserves and cash position is above the target levels set out in its reserves policy and our generation of unrestricted funding has remained robust. The Trustees have a reasonable expectation, that the Charity has adequate resources to continue operating for the foreseeable future. Thus, they continue to adopt the going concern basis in preparing the financial statements.

GRANT MAKING POLICY

Lepra works principally through its branch in Bangladesh and its sister charity, Lepra Society in India. In addition, payments are made to other charities in relation to joint projects and collaborations. The funding for all these projects is approved by the Board when it approves the annual budget. Consequently, unsolicited applications for grants are not invited from other organisations.

INVESTMENTS POLICY

Lepra seeks the best returns on investment commensurate with its risk appetite. The investment objective for short term funds is to preserve capital value with minimal risk, and a plan is in the process of implementation to meet this objective. Assets should be readily realisable to meet unanticipated cash requirements in excess of planned expenditure.

A small portfolio of investments is held in accordance with powers of the Trustees. Investments are either listed or readily realisable and acquired through generous donation from our supporters with the exception of unlisted shares in Helpcards Holdings Ltd in which Lepra holds 6.74% of the issued share capital. Except for the investment in Helpcards Holdings Ltd, which is a strategic investment, the Trustees have authorised the disposal of all readily realisable equity investments at the earliest opportunity, subject to cost.

SAFEGUARDING POLICY

Lepra promotes best practice in safeguarding its beneficiaries, staff and volunteers. A Trustee and executive director are designated with responsibility for safeguarding, and it is a standing item on all Board and Senior Management Team meeting agendas. All staff, Trustees and volunteers are subject to appropriate checks, are required to sign the Global Code of Conduct and receive safeguarding training. This is supported with robust complaints and whistleblowing policies. There was a safeguarding incident during 2024/25 that was reported to the Charities Commission, which noted the incident with no further action. Lepra continues to work with our overseas staff to ensure that safeguarding processes are in place and are adhered to.

DATA PROTECTION POLICY

Lepra has robust policies and procedures to protect and control the personal data of donors, supporters and employees. Specific policies govern the handling of personal data and use of IT systems with monitoring of compliance in accordance with the Data Protection Act 2018. All staff and volunteers are trained in data protection during induction

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FINANCIAL REVIEW

Total income for the year ended 31 March 2025 was £5.9m, an increase of £977k compared to prior year. This is largely due to an increase in both unrestricted and restricted income.

Unrestricted income for the charity excluding legacies increased by £249k in total compared to the prior year, which was due to an increase in Trusts & Corporate, Community and Events. There was a decrease in individual giving income of £23k.

Overall, the group’s unrestricted income increased by £556k.

Restricted income, at £2.09m was up by £421k compared to prior year. This is largely due to increased income from funding agencies.

Despite the challenging economic circumstances that many of our donor’s face, we remain humbled by their continuing support and the generosity of their bequests.

Total expenditure from unrestricted funds was £3.68m, an increase of £177k compared to prior year. This is expected due to the investment in the country programmes in both India and Bangladesh as part of the Global Strategic plan.

Overall, a group surplus of £390k on unrestricted funds was generated and this was partly due to the release of the Designated funds and an increase in legacy, trusts and corporate income. Group cash decreased by £217k.

Group cash balances at year end were £1.4m and Group Funds were £5.48m.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of Lepra under company law) are responsible for preparing the annual report (including strategic report) and the financial statements in accordance with applicable laws and regulations.

Company law requires Trustees to prepare financial statements in accordance with UK Generally Accepted Accounting Practice which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, including income and expenditure 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 company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended).

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website.

Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the Trustees are aware:

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Approved by the Board of Trustees on the 30[th] of September 2025 including in their capacity as company directors the strategic report contained therein and signed on its behalf by:

Suzanne McCarthy Chair

Lepra (Company no 324748)

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF LEPRA

Opinion

We have audited the financial statements of Lepra (‘the charitable company’) and its subsidiaries (‘the group’)] for the year ended 31 March 2025 which comprise Consolidated Statement of Financial Activities, Consolidated Balance Sheet, Consolidated Cash Flow Statement, Charity Statement of Financial Activities, Charity Balance Sheet, Charity Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 12, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit

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procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 and The Charities and Trustee Investment (Scotland) Act 2005 together with the Charities SORP (FRS102) 2019. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were Anti-fraud, bribery and corruption legislation, taxation legislation. We also considered compliance with local legislation for the group’s overseas operating segments.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of grant and legacy income, going concern and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the Audit, Finance & Risk Committee about their own identification and assessment of the risks of irregularities, performing sample testing on grant and legacy income, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, OSCR, detailed review of budgets and forecasts and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

15

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Tara Westcott

Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor 4th Floor St James House St James Square Cheltenham, GL50 3PR Date: 8 October 2025

16

Lepra

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2025

Note
Unrestricted
Funds
Restricted
Funds
Designated
Funds
Total
2025
£
£
£
£
Income from:
Donations and
legacies
6
3,654,249
76,663
-
3,730,912
Charitable activities
6
14,339
2,001,309
-
2,015,648
Investments
6
118,379
-
-
118,379
Other
6
35,445
9,361
-
44,806
Total income
3,822,412
2,087,333
-
5,909,745
Expenditure on:
Raising funds
8
533,543
-
-
533,543
Charitable activities
8
3,144,210
1,930,226
54,175
5,128,611
Total expenditure
3,677,753
1,930,226
54,175
5,662,154
Net gains / (losses) on
investments
10/12
(47,008)
-
-
(47,008)
Net income /
(expenditure)
97,651
157,107
(54,175)
200,583
Transfers between
funds
18
400,000
-
(400,000)
-
Other recognised gains /
(losses):
(Losses)/Gains on foreign
currency transactions
(108,499)
-
-
(108,499)
Total other
(Losses)/Gains
(108,499)
-
-
(108,499)
Net movement in
funds
389,152
157,107
(454,175)
92,084
Reconciliation of
funds:
Total funds brought
forward
4,693,906
205,171
491,525
5,390,602
Total funds carried
forward
5,083,058
362,278
37,350
5,482,686		 Unrestricted
Funds
Restricted
Funds
Designated
Funds
Total
2024
£
£
£
£
3,028,043
126,176
-
3,154,219
138,603
1,540,579
-
1,679,182
76,915
-
-
76,915
22,408
-
-
22,408
3,265,969
1,666,755
-
4,932,724
478,732
-
-
478,732
3,022,326
1,649,112
59,023
4,730,461
3,501,058
1,649,112
59,023
5,209,193
14,797
-
-
14,797
(220,292)
17,643
(59,023)
(261,672)
-
-
-
-
(70,188)
-
-
(70,188)
(70,188)
-
-
(70,188)
(290,480)
17,643
(59,023)
(331,860)
4,984,386
187,528
550,548
5,722,462
4,693,906
205,171
491,525
5,390,602

All gains and losses arising in the year are included above and arise from continuing actives.

The notes on pages 24- 49 form part of these financial statements. Company registration number:00324748

17

Lepra

CONSOLIDATED BALANCE SHEET Company registration number 00324748 YEAR ENDED 31 MARCH 2025

Note
FIXED ASSETS
Tangible assets
9
Investment Property
10
Intangible assets
11
Investments
12
CURRENT ASSETS
Stocks
14
Debtors
15
Investments
Cash at bank and in hand
CREDITORS:
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
TOTAL NET ASSETS
FUNDS
Unrestricted funds – general
18
Unrestricted funds – designated
20
Restricted funds
19		 £
26,686
604,491
675,451
1,422,313		 2025
£
2,618,683
275,495
2,755
59,315		 2024
£
£

2,517,743
283,770

10,219

66,494
2,878,226
30,975
449,645
631,342
1,639,137
2,751,099
(238,723)
2,512,376
5,390,602
5,390,602
4,693,906
491,525
205,171
5,390,602		 2024
£
£

2,517,743
283,770

10,219

66,494
2,878,226
30,975
449,645
631,342
1,639,137
2,751,099
(238,723)
2,512,376
5,390,602
5,390,602
4,693,906
491,525
205,171
5,390,602
2,956,248
 2,878,226
2,728,941
(202,503)		 2,751,099
(238,723)
2,526,438 2,512,376
5,482,686 5,390,602
5,482,686 5,390,602
5,083,058
37,350
362,278		 4,693,906
491,525
205,171
5,482,686 5,390,602

The financial statements were approved by the Trustees and authorised for issue on 30[th] September 2025. The group’s overall gains for 2025 were £92,084 for 2025 (£331,860 2024)

Mrs S Bhasin, Hon Treasurer

The notes on pages 24-49 form part of these financial statements.

18

Lepra

CONSOLIDATED CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2025
Statement of cash flows
Cash flows from operating activities:
Net cash used in operating activities
Cash flows from investing activities:
Dividends and interest
Purchase of fixed assets
Net cash used in investing activities
Cash flows from financing activities:
Change in cash and cash equivalents
Opening cash and cash equivalents
Change in cash and cash equivalents due to exchange rate movements
Cash and cash equivalents at 31 March
Reconciliation of net income (expenditure) to net cash flow from operating activities:
Net income (expenditure) for the period (as per SOFA)
Adjustments for:
Depreciation charges
Losses (Gains)/on investments
Dividends and interest
Profit on sale of fixed assets
Decrease (Increase)/ in stocks
Foreign exchange difference on opening reserves
Corpus Fund LS
(Increase) in debtors
(Increase) in short term investments
(Increase)/Decrease in creditors
Net cash used in operating activities		 2025
2024
£
£
151,181
(134,589)
118,379
76,915
(377,885)
(537,096)
(259,506)
(460,181)
(108,325)
(594,770)
1,639,137
2,304,095
(108,499)
(70,188)
1,422,313
1,639,137
2025
2024
£
£
200,583
(261,672)
245,342
247,804
47,008
(15,736)
(118,379)
(76,915)
783
3,760
4,289
(5,953)
(2,635)
9,365
3,101
-
(154,846)
(39,577)
(44,109)
(5,198)
(36,220)
15,797
151,181
(134,589)

19

Lepra

CHARITY STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 202 5

Note Unrestricted Restricted Designated Total Unrestricted Restricted Designated Total
Funds Funds Funds 2025 Funds Funds Funds 2024
£ £ £ £ £ £
Income from:
Donations and 6 1,747,229 105,263 - 1,852,492
legacies 2,140,851 76,663 - 2,217,514
Charitable activities 6 - 269,499 - 269,499 138,602 246,158 - 384,760
Investments 6 38,790 - - 38,790 13,017 - - 13,017
Other 6 35,445 - - 35,445 22,408 - - 22,408
Total income 2,215,086 346,162 - 2,561,248 1,921,256 351,421 - 2,272,677
Expenditure on:
Raising funds 8 533,543 - - 533,543 478,732 - - 478,732
Charitable activities 8 1,814,603 331,972 54,175 2,200,750 1,976,688 374,558 59,023 2,410,269
Total expenditure 2,348,146 331,972 54,175 2,734,293 2,455,420 374,558 59,023 2,889,001
Net gains / (losses) on 10/12 (47,008) - - (47,008) 14,797 - - 14,797
investments
Net income / (180,068) 14,190 (54,175) (220,053) (519,367) (23,137) (59,023) (601,527)
(expenditure)
Transfers between 18 400,000 - (400,000) - - - - -
funds
Other recognised gains /
(losses):
Gains (Losses) on foreign (11,283) - - (11,283) (34,550) - - (34,550)
currency transactions
Total other gains / (11,283) - - (11,283) (34,550) - - (31,164)
(losses)
Net movement in 208,649 14,190 (454,175) (231,336) (553,917) (23,137) (59,023) 59,827
funds
Reconciliation of
funds:
Total funds brought 1,816,613 23,429 491,525 2,331,567 2,370,530 46,566 550,548 2,967,644
forward
Total funds carried 2,025,262 37,619 37,350 2,100,231 1,816,613 23,429 491,525 2,331,567
forward

All gains and losses arising in the year are included above and arise from continuing activities.

The notes on pages 24-49 form part of these financial statements

20

Lepra

CHARITY BALANCE SHEET Company registration number 00324748 YEAR ENDED 31 MARCH 2025

Note
FIXED ASSETS
Tangible assets
9
Investment Property
10
Intangible assets
11
Investments
12
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS:
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET ASSETS
FUNDS
Unrestricted funds - general
18
Unrestricted funds - designated
20
Restricted funds
19		 2025
£
£
800,116
275,495
2,722
40,527
1,118,860
343,090
796,327
1,139,417
(158,046)
981,371
2,100,231
2,100,231
2,025,262
37,350
37,619
2,100,231		 2025
£
£
800,116
275,495
2,722
40,527
1,118,860
343,090
796,327
1,139,417
(158,046)
981,371
2,100,231
2,100,231
2,025,262
37,350
37,619
2,100,231		 2024
£
£

860,550

283,770
10,186
40,977
1,195,483
122,894
1,148,472
1,271,366
(135,282)
1,136,084
2,331,567
2,331,567
1,816,613
491,525
23,429
2,331,567		 2024
£
£

860,550

283,770
10,186
40,977
1,195,483
122,894
1,148,472
1,271,366
(135,282)
1,136,084
2,331,567
2,331,567
1,816,613
491,525
23,429
2,331,567
1,118,860


 1,195,483
1,139,417
(158,046)		 1,271,366
(135,282)
981,371 1,136,084
2,100,231 2,331,567
2,100,231 2,331,567
2,025,262
37,350
37,619		 1,816,613
491,525
23,429
2,100,231 2,331,567

The financial statements were approved by the Trustees and authorised for issue on 30[th] September 2025

Mrs S Bhasin Hon Treasurer

The notes on pages 24-49 form part of these financial statements.

21

Lepra

CHARITY CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2025

Statement of cash flows
Cash flows from operating activities:
Net cash used in operating activities
Cash flows from investing activities:
Dividends and interest
Purchase of fixed assets
Net cash used in investing activities
Net cash used in financing activities
Change in cash and cash equivalents
Opening cash and cash equivalents
Change in cash and cash equivalents due to exchange rate
movements
Cash and cash equivalents at 31 March
Reconciliation of net income (expenditure) to net cash flow
from operating activities:
Net income (expenditure) for the period (as per SOFA)
Adjustments for:
Depreciation charges
(Gains)/losses on investments
Dividends and interest
Loss/ (profit) on sale of fixed assets
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 2025
2024
£
£
(369,867)
(574,367)
38,790
13,017
(9,785)
(16,317)
29,005
(3,300)
-
-
(340,862)
(577,667)
1,148,472
1,760,689
(11,283)
(34,550)
796,327
1,148,472
2025
2024
£
£
(220,053)
(601,527)
39,634
50,538
47,008
(14,797)
(38,790)
(13,017)
(234)
-
(220,196)
75,389
22,764
(70,953)
(369,867)
(574,366)

22

Lepra

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

The Company is limited by guarantee and has no share capital. The liability of each member is determined by the constitution of the Association and shall not exceed the sum of £1. The charity was incorporated in the United Kingdom, registered office is 28 Middleborough, Colchester, CO1 1TG. Charity number 213251. Company registration number 00324748.

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity and group to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. During the financial year, the charity has continued to show the resilience of its unrestricted income streams, and whilst the current economic environment is challenging, we have significant cash and unrestricted reserves and our operations in the UK and in India and Bangladesh are sufficiently scalable to respond to unforeseen reductions in income. The Trustees believe that over a 1-2 year timescale, release of cash reserves, our unrestricted fundraising donor base, our legacy pipeline and ability to scale back programming operations together provide a reasonable expectation that the charity and group has adequate resources to continue in operational existence for the foreseeable future. The charity and group therefore continues to adopt the going concern basis in preparing its financial statements.

Donations are reported on a receivable basis.

Grants receivable where related to performance and specific deliverables, is accounted for as the Charity earns the right to consideration by its performance. Where Income is received in advance of performance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, the income is accrued.

23

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

Depreciation is charged on the Organisation’s fixed assets at the following rates, which are expected to reduce the assets to their net realisable values over their estimated useful lives.

Freehold Building Over 50 years
Motor vehicles 25% per annum on cost
Office equipment 20% per annum on cost
Computer equipment 25% per annum on cost
LEPRA India Leasehold Over the life of the lease
Freehold Buildings 10%
Vehicles and equipment 15%
Medical equipment 15%
Furniture 10%
Computer equipment 40%
Intangible Assets 25%

Depreciation is provided for the full year on the written down value method, at the above rates as prescribed in the Indian Income Tax Act, 1961.

LEPRA Bangladesh Furniture 15% per annum reducing balance
Office equipment 15% per annum reducing balance
Bicycle 20% per annum reducing balance
Motor vehicles/cycles
20% per annum reducing balance
Computer equipment 33% per annum reducing balance

24

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

m) Grant expenditure on programmes and research is accounted for in the period when payable and sums
unpaid at the balance sheet date are included in current liabilities.
n) Deferred income relates to income received during the financial year which has been restricted by the
donor to be spent in a future accounting period.
o) Critical accounting estimates and areas of judgement–- in the view of the trustees in applying the
accounting policies adopted, an accounting estimate is applied to the legacy accrual (£225,472) as legacies
are accrued based on estate accounts. An accounting judgement is taken on whether the charity is entitled
to grant income received in the year (£269,499).
p) Lepra operates a defined contribution pension scheme for its employees. The contributions are paid
monthly as they fall due. The expense to activity allocation matches the wage to activity allocation. Pension
costs are treated as unrestricted unless a specific restricted gift was received for that purpose.
q) Fund accounting
Funds held by the charity are:
Unrestricted general funds – these are funds that can be used in accordance with the charitable objects at
the discretion of the Trustees.
Restricted funds – these are funds that can only be used for a particular purpose within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for specific restricted
purposes.

Designated funds – these are funds which have been designated for specific purposes by the Lepra Trustees. Further explanations of the nature and purpose of each fund is included in the notes to the accounts.

4 BASIS OF CONSOLIDATION

The Group financial statements consolidate the financial statements of the Charity and its subsidiary undertaking for the year. Lepra (Society) India is consolidated in these financial statements as a subsidiary. Lepra (Society) India is considered to be a subsidiary, within the requirements outlined in SORP FRS102 section 24.16, because Lepra has the power to govern financial and operating policies as set out in specific clauses included within the Lepra (Society) India memorandum and, in the event of dissolution, remaining assets will be transferred to Lepra.

All financial statements are made up to 31 March 2025. All intra-group transactions, balances and unrealised gains on transactions between group entities are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made on consolidation to bring the accounting policies used into line with those used by other members of the group.

Lepra Bangladesh is treated as a branch of Lepra and forms part of the Charity financial statements.

The summary financial statements of Lepra India are shown in Note 5.

25

Lepra

YEAR ENDED 31 MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

5 SUBSIDIARIES SUMMARY FINANCIAL STATEMENTS

LEPRA SOCIETY OF INDIA

Lepra has common objects and activities to the “LEPRA Society of India” (hereafter called LEPRA India). LEPRA India is a registered charity, Charity Registration number 474 of 1989 under the Andhra Pradesh Public Societies Registration Act 1350 Fasli and having its offices at Plot No 17, Krishnapuri Colony, West Marredpally, Secunderabad 500-026, India .

The Chairman of the Organisation’s Trustees and of its Medical Advisory Board, plus the Chief Executive of LEPRA UK are exofficio members of the Management Committee of LEPRA India. LEPRA India determines its own policies governing its leprosy control and related work in India and is free to raise funds in India in future; but currently, and for the foreseeable future, LEPRA India is dependent on Lepra for its funding support under a mutually agreed annual budget.

LEPRA INDIA INCOME & EXPENDITURE ACCOUNT

Income:
Grants from UK
Other income
Expenditure:
(Losses)/gains on foreign currency translation
Net movement in funds
Balance at 31 March 2024
Corpus Fund
Balance at 31 March 2025
LEPRA INDIA BALANCE SHEET
Tangible Fixed Assets
Fixed Asset Investment
Current Assets
Investments
Stock
Debtors
Cash at bank & in hand
Creditors: Amounts falling due within one year
SER Revolving Fund
Restricted Fund & Corpus Fund
Capital Fund		 2025
£
£
871,510
3,339,136
4,210,646
(3,799,371)
(97,206)
314,069
3,059,034
9,365
3,382,468
£
£
1,818,627
18,774
675,451
26,686
261,401
625,986
1,479,711
(27,475)
(16,982)
1,545,067
3,382,468
324,659
3,057,809
3,382,468		 2024
£
£
920,524
2,639,133
3,559,657
(3,240,715)
(35,639)
283,303
2,754,818
20,913
3,059,034
£
£
1,657,252
25,517
631,342
30,975
326,729
490,665
1,479,711
(86,459)
(16,982)
1,376,270
3,059,034
181,742
2,877,292
3,059,034		 2024
£
£
920,524
2,639,133
3,559,657
(3,240,715)
(35,639)
283,303
2,754,818
20,913
3,059,034
£
£
1,657,252
25,517
631,342
30,975
326,729
490,665
1,479,711
(86,459)
(16,982)
1,376,270
3,059,034
181,742
2,877,292
3,059,034
3,559,657
(3,240,715)
(35,639)
283,303
2,754,818
20,913
3,059,034
£
1,657,252
25,517



1,376,270
1,479,711
(27,475)
(16,982)		 1,479,711
(86,459)
(16,982)
3,059,034
181,742
2,877,292
3,059,034

The restricted funds and capital funds figure for 23/24 has been adjusted to reflect the movement on restricted funds during 23/24. The prior year’s accounts showed £140,962 restricted funds and £2,918,072 Capital funds, totalling £3,059,034. The overall total remains unchanged.

26

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

6 ANALYSIS OF INCOME

Consolidated
Note
Donations and legacies
Community
Individual giving
Legacies
Events
Trusts & Corporate
Charitable activities
Programme funding
Leprosy Review funding
Other
Other income
Leprosy Review
Investments
Total income		 Unrestricted
Funds
£
133,146
2,178,770
1,034,697
29,842
277,794
3,654,249
14,339
-
14,339
32,972
2,473
35,445
118,379
3,822,412		 Restricted
Funds
£
-
-
-
-
76,663
76,663
1,970,610
30,699
2,001,309
9,361
-
9,361
-
2,087,333		 Total
2025
£
133,146
2,178,770
1,034,697
29,842
354,457
3,730,912
1,984,949
30,699
2,015,648
42,333
2,473
44,806
118,379
5,909,745		 Unrestricted
Funds
£
110,959
1,969,306
889,860
16,338
41,580
3,028,043
138,603
-
138,603
20,642
1,766
22,408
76,915
3,265,969		 Restricted
Funds
£
2,000
-
-
-
124,176
126,176
1,502,114
38,465
1,540,579
-
-
-
-
1,666,755		 Total
2024
£
112,959
1,969,306
889,860
16,338
165,756
3,154,219
1,640,717
38,465
1,679,182
20,642
1,766
22,408
76,915
4,932,724

The legacy income accrual reflected in the above figures is based on income outstanding for those estates where we have received approved estate accounts. The accrual at the 31st of March 2025 was £225,472 (£2,821 at 31st March 2024).

At the balance sheet date, Lepra had been notified of a number of legacies which have not been recognised as income in the Statement of Financial Activities as they did not meet the charity’s legacy income recognition criteria. These legacies are considered part of the Charity’s legacy pipeline and are expected to be realised in future periods. The estimated gross value of these legacies is £1,237,636 (2024: £1,345,210).

27

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

ANALYSIS OF INCOME

Charity
Note
Donations and
legacies
Community
Individual giving
Legacies
Events
Trusts & Corporate
Charitable activities
Programme funding
Leprosy Review funding
Other
Other income
Leprosy Review
Investments
Total income		 Unrestricted
Funds
£
133,146
665,372
1,034,697
29,842
277,794
2,140,851
-
-
-
32,972
2,473
35,445
38,790
2,215,086		 Restricted
Funds
£
-
-
-
76,663
76,663
238,800
30,699
269,499
-
-
-
-
346,162		 Total
2025
£
133,146
665,372
1,034,697
29,842
354,457
2,217,514
238,800
30,699
269,499
32,972
2,473
35,445
38,790
2,561,248		 Unrestricted
Funds
£
Restricted
Funds
£
110,959
2,000.
688,492
-
889,860
-
16,338
-
41,580
103,263
1,747,229
105,263
138,602
207,693
-
38,465
138,603
246,158
20,642
-
1,766
-
22,408
-
13,017
-
1,921,256
351,421		 Total
2024
£
112,959
688,492
889,860
16,338
144,843
1,747,229 1,852,492
138,602
-
138,603
20,642
1,766
22,408
13,017
1,921,256		 346,295
38,465
384,760
20,642
1,766
22,408
13,017
2,272,677

The legacy income accrual reflected in the above figures is based on income outstanding for those estates where we have received approved estate accounts. The accrual at the 31st of March 2025 was £225,472 (£2,821 at 31st March 2024).

At the balance sheet date, Lepra had been notified of a number of legacies which have not been recognised as income in the Statement of Financial Activities as they did not meet the charity’s legacy income recognition criteria. These legacies are considered part of the Charity’s legacy pipeline and are expected to be realised in future periods. The estimated gross value of these legacies is £1,237,636 (2024: £1,345,210).

28

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

7 INVESTMENT INCOME

Consolidated

Investment income comprises interest and dividends received in respect of:

Investment income comprises interest and dividends received in respect of:
Dividends from quoted UK investments
Interest on short term deposits		 2025
2024
£
£
6,765
938
111,614
75,977
118,379
91,451

Charity

Investment income comprises interest and dividends received in respect of:

Dividends from quoted UK investments
Interest on short term deposits		 2025
2024
£
£
6,765
938
32,025
12,079
38,790
13,017

29

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

8 ANALYSIS OF EXPENDITURE

Consolidated
a) Activity
Programmes
Research
Advocacy
Education
Leprosy
Review
Charitable
Activities
Database
Fundraising
Events
Trust &
Corporate
Cost of
Generating
Funds
Total
Expenditure
Direct
Costs
Support
Costs
Allocation
of Central
Costs
Total 2025
Direct Costs
Support
Costs
Allocation
of Central
Costs
Total 2024
£
£
£
£
£
£
£
£
4,515,048
231,988
61,285
4,808,321
4,125,161
207,857
76,261
4,409,279
9,018
13,472
2,081
24,571
9,021
13,406
2,590
25,017
86,897
18,200
13,760
118,857
71,681
18,167
17,123
106,971
70,256
45,954
12,987
129,197
65,739
40,620
16,161
122,520
27,838
15,178
4,649
47,665
48,343
12,546
5,785
66,674
4,709,057
324,792
94,762
5,128,611
4,319,945
292,596
117,920
4,730,461
245,958
96,387
21,039
363,384
246,765
77,960
26,180
350,905
25,147
19,202
3,640
47,989
17,426
16,542
4,529
38,497
104,739
12,234
5,197
122,170
70,672
12,191
6,467
89,330
375,844
127,823
29,876
533,543
334,863
106,693
37,176
478,732
5,084,901
452,615
124,638
5,662,154
4,654,808
399,289
155,096
5,209,193

30

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

Charity

a) Activity
Programmes
Research
Advocacy
Education
Leprosy
Review
Charitable
Activities
Database
Fundraising
Events
Institutions &
Trusts
Cost of
Generating
Funds
Total
Expenditure		 Direct
Costs
Support
Costs
Allocation
of Central
Costs
Total 2025
Direct Costs
Support
Costs
Allocation
of Central
Costs
Total 2024
£
£
£
£
£
£
£
£
1,587,187
231,988
61,285
1,880,460
1,804,969
207,857
76,261
2,089,087
9,018
13,472
2,081
24,571
9,021
13,406
2,590
25,017
86,897
18,200
13,760
118,857
71,681
18,167
17,123
106,971
70,256
45,954
12,987
129,197
65,739
40,620
16,161
122,520
27,838
15,178
4,649
47,665
48,343
12,546
5,785
66,674
1,781,196
324,792
94,762
2,200,750
1,999,753
292,596
117,920
2,410,269
245,958
96,387
21,039
363,384
246,765
77,960
26,180
350,905
25,147
19,202
3,640
47,989
17,426
16,542
4,529
38,497
104,739
12,234
5,197
122,170
70,672
12,191
6,467
89,330
375,844
127,823
29,876
533,543
334,863
106,693
37,176
478,732
2,157,040
452,615
124,638
2,734,293
2,334,616
399,289
155,096
2,889,001

8 b) Analysis of central costs for apportionment

Programmes
Research
Advocacy
Education
Leprosy Review
Charitable Activities
Database Fundraising
Events
Trust & Corporate
Cost of Generating Funds
Total Expenditure		 Office Costs
Depreciation
Total 2025
Total 2024
£
£
£
£
39,525
21,760
61,285
76,261
1,494
587
2,081
2,590
9,878
3,882
13,760
17,123
9,323
3,664
12,987
16,161
3,337
1,312
4,649
5,785
63,557
31,205
94,762
117,920
15,103
5,936
21,039
26,180
2,613
1,027
3,640
4,529
3,731
1,466
5,197
6,467
21,447
8,429
29,876
37,176
85,004
39,634
124,638
155,096

31

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

9
TANGIBLE FIXED ASSETS-
CONSOLIDATED
Cost
1 April 2024
Additions
Disposals
Reclassification to
investment properties
31 March 2025
Depreciation
1 April 2024
Charged for year
Released on disposal
Reclassification to
investment properties
31 March 2025

Net book values
1 April 2024
31 March 2025		 Land and
Premises
Overseas
Freehold Premises
UK
Motor
Vehicles
Office &
Photo
Equipment
Computer
Equipment
Total
£
£
£
£
£
£
1,131,188
1,196,631
720,877
1,866,671
45,213
4,960,580
217,145
-
30,586
124,861
4,525
377,117
-
-
(9,687)
(12,751)
-
(22,438)
-
(60,072)
-
-
-
(60,072)
1,348,333
1,136,559
741,775
1,978,782
49,738
5,255,187
452,433
361,688
403,615
1,192,290
32,811
2,442,837
53,062
19,944
39,846
119,197
5,061
237,110
-
-
(9,670)
(11,989)
-
(21,659)
-
(21,788)
-
-
-
(21,788)
505,495
359,844
433,791
1,299,502
37,872
2,636,504
678,755
834,943
317,262
674,381
12,402
2,517,743
842,838
776,715
307,983
679,280
11,866
2,618,683

32

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

TANGIBLE FIXED ASSETS
- CHARITY
Cost
1 April 2024
Additions
Disposal
Reclassification to
investment properties
31 March 2025
Depreciation
1 April 2024
Charged for year
Released on disposal
Reclassification to
investment properties
31 March 2025
Net book values
1 April 2024
31 March 2025		 Freehold
Premises
UK
Motor
Vehicles
Office &
Photo Equip
Computer
Equipment
Total
£
£
£
£
£
1,196,631
95,154
69,242
45,213
1,406,240
-
1,551
2,942
4,525
9,017
-
(8,977)
(2,321)
-
(11,298)
(60,072)
-
-
-
(60,072)
1,136,559
87,727
69,863
49,738
1,343,887
361,688
93,422
57,769
32,811
545,690
19,944
1,624
4772
5,061
22,234
-
(9,164)
(2,369)
-
(11,533)
(21,788)
-
-
-
(21,788)
359,844
85,883
60,172
37,872
543,771
834,943
1,732
11,473
12,402
860,550
776,715
1,845
9,691
11,866
800,116

33

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

10 INVESTMENT PROPERTY ASSETS – Charity and Consolidated

INVESTMENT PROPERTY ASSETS – Charity and Consolidated
Valuation
1 April 2024
Reclassification from Tangible Fixed Assets
Revaluation
31 March 2025		 Consolidated
2025
Total
Charity
2025
Total
£
£
283,770
283,770
38,283
38,283
(46,558)
(46,558)
275,495
275,495

As at 31 March 2025, group investment properties were held at the amount £275,495. The revaluation was performed By Fenn Wright in July 25.

11 INTANGIBLE FIXED ASSETS – SOFTWARE

INTANGIBLE FIXED ASSETS – SOFTWARE
Cost
1 April 2024
Additions
Disposals
31 March 2025
Amortisation
1 April 2024
Charged for year
Released on disposal
31 March 2025
Net book values
1 April 2024
31 March 2025		 Consolidated
2025
Consolidated
2024
Charity
2025
Charity
2024
£
£
£
£
121,388
119,768
119,102
117,482
768
1,620
768
1,620
-
-
-
-
122,156
121,388
119,870
119,102
111,169
91,044
108,916
88,814
8,232
20,125
8,232
20,102
-
-
-
-
119,401
111,169
117,148
108,916
10,219
28,724
10,186
28,668
2,755
10,219
2,722
10,186

34

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

12
FIXED ASSET INVESTMENTS
At Market Value:
1 April 2024
Add: Additions
Less: Disposals in year
Net loss on revaluation
31 March 2025
Historical Cost at the 31 March 2025
The Investments are distributed as
follows:
UK Quoted investments
LEPRA India Investments
Unquoted Investments
31 March 2025		 Consolidated
Charity
2025
2024
2025
2024
£
£
£
£
66,494
68,874
40,977
42,418
-
-
-
-
6,729
-
-
-
(450)
(2,380)
(450)
(1,441)
59,315
66,494
40,527
40,977
31,976
38,719
13,202
13,202
18,299
18,735
18,299
18,735
18,774
25,517
-
-
22,242
22,242
22,242
22,242
59,315
66,494
40,527
40,977

The unquoted investments are ordinary shares in Helpcards Holdings Ltd of which Lepra holds 6.74% of the issued share capital.

35

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

13

Consolidated
Restricted Funds
Designated Funds
Unrestricted Funds
Charity
Restricted Funds
Designated Funds
Unrestricted Funds
Consolidated
Restricted Funds
Designated Funds
Unrestricted Funds
Charity
Restricted Funds
Designated Funds
Unrestricted Funds		 2024/2025
Tangible
Fixed Assets
Intangible
Assets
Net Current
Assets
Investments
Total
£
£
£
£
£
-
-
362,278
-
362,278
-
-
37,350
-
37,350
2,618,683
2,755
2,126,810
334,810
5,083,058
2,618,683
2,755
2,526,438
334,810
5,482,686
Tangible
Fixed Assets
Intangible
Assets
Net Current
Assets
Investments
Total
£
£
£
£
£
-
-
37,619
-
37,619
-
-
37,350
-
37,350
800,116
2,722
906,402
316,022
2,025,262
800,116
2,722
981,371
316,022
2,100,231
2023/24
Tangible
Intangible
Assets
Net Current
Investments
Total
Fixed Assets
Assets
£
£
£
£
£
-
-
205,171
-
205,171
-
-
491,525
-
491,525
2,517,743
10,219
1,815,680
350,264
4,693,906
2,517,743
10,219
2,512,376
350,264
5,390,602
Tangible
Intangible
Assets
Net Current
Investments
Total
Fixed Assets
Assets
£
£
£
£
£
-
-
23,429
-
23,429
-
-
491,526
-
491,526
860,550
10,186
621,129
324,747
1,816,612
860,550
10,186
1,136,084
324,747
2,331,567

36

Lepra

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

YEAR END 31 MARCH 2025

14
STOCKS
Stock
15
DEBTORS
Debtors & Prepayments
Sundry debtors
Amounts owed by group companies
Accrued income		 Consolidated
2025
2024
£
£
26,686
30,975
26,686
30,975
Consolidated
2025
2024
£
£
364,983
425,260
4,378
3,019
-
-
235,130
21,366
604,491
449,645		 Charity
2025
2024
£
£
-
-
-
-
Charity
2025
2024
£
£
62,096
78,426
4,378
3,019
41,486
20,083
235,130
21,366
343,090
122,894

All amounts included above are receivable within one year of the balance sheet date. Some of the amounts within Debtors above are financial instruments measured at present value.

16
CREDITORS
Due within one year
PAYE and other taxes
Accruals
Trade & Other Creditors
Deferred Income		 Consolidated
2025
2024
£
£
21,645
11,411
52,082
37,489
106,972
146,215
21,804
43,608
202,503
238,723		 Charity
2025
2024
£
£
21,645
11,411
52,082
37,489
62,515
42,774
21,804
43,608
158,046
135,282

Some of the amounts within creditors above are financial instruments measured at present value. Included within Other Creditors is an amount of £12,515 (2024: £12,038) relating to outstanding pension liabilities.

Deferred income includes funding received for projects which commenced on 1 April 2024, analysed as follows:

Deferred income brought forward
Deferred in the year
Released in the year
Balance carried forward		 Consolidated
2025
2024
£
£
43,608
20,897
21,804
43,608
(43,608)
(20,897)
21,804
43,608		 Charity
2025
2024
£
£
43,608
20,897
21,804
43,608
(43,608)
(20,897)
21,804
43,608

37

Lepra

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

YEAR END 31 MARCH 2025

17a OPERATING LEASE INCOME

The following operating lease payments are committed to being received over the following period:

period:
Consolidated Charity
2025 2024 2025 2024
£ £ £ £
Leases expiring:
Within one year 28,808 24,528 28,808 24,528
Between two and five years 24,528 24,528 24,528 24,528
After five years - - - -

During the year income recognised on operating leases was £31,307 in 2025 (£24,528 in 2024).

38

L epra

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

YEAR END 31 MARCH 2025

18
UNRESTRICTED FUNDS
Consolidated
1 April
Surplus /(Deficit) for the year
Realisation of investment revaluation gains (See note 2d)
Transfers between funds
(Loss)/ Gain on foreign currency transactions
Tax Provision Release BD
Corpus Fund
31 March
Charity
1 April
Surplus /(Deficit) for the year
Realisation of investment revaluation gains (See note 2d)
Transfers between funds
(Loss)/Gain on foreign currency transactions
31 March
19
RESTRICTED FUNDS
LEPRA India
1 April 2024
Incoming Resources
Resources Expended
31 March 2025
Charity Restricted Funds
1 April 2024
Incoming Resources
Resources Expended
Transfers between funds
31 March 2025
Consolidated Total restricted funds		 2025
£
4,693,906
144,659
(47,008)
400,000
(108,499)
-
-
5,083,058
1,816,613
(133,060)
(47,008)
400,000
(11,283)
2,025,262
2025
£
181,742
1,741,171
1,922,913
(1,598,254)
324,659
23,429
346,162
369,591
(331,972)
-
37,619
362,278		 2024
£
4,984,386
(235,089)
14,797
-
(70,188)
-
-
4,693,906
2,370,530
(534,164)
14,797
-
(34,550)
1,816,613
2024
£
140,962
1,315,334
1,456,296
(1,274,554)
181,742
46,566
351,421
397,987
(374,558)
-
23,429
205,171

39

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

NOTE 19 RESTRICTED FUNDS
(Continued)
India
Lepra Society of India
Charity
ILEP India
ILEP Bangladesh
ILEP Leprosy Review
The Datum Foundation
St Lazarus Charitable Trust
The Anne,Ciara and Niamh Copeland
200 Club Trust Fund
The Hodge Foundation
The Belpech Trust
Dorfred Charitable Trust
Clark Charitable Trust
Souter Charitable Trust
The Chalk Cliff Trust
N Smith Charitable Trust
Pavers
Total Charity
Total consolidated		 Balance 1
April 2023
£
181,742
181,742
-
-
-
-
22,697
-
-
732
-
-
-
-
23,429
205,171		 Incoming
Resources
£
1,741,171
1,741,171
87,099
151,701
30,699
4,000
30,263
7,400
13,500
-
1,000
1,500
5,000
3,000
1,000
10,000
346,162
2,087,333		 Expenditure
Adjustment
£
£
(1,598,254)
-
(1,598,254)
-
(87,099)
-
(150,400)
-
(30,699)
-
(4,000)
-
(20,466)
-
(7,400)
-
(9,676)
-
-
(732)
(1,000)
-
(1,500)
-
(5,000)
-
(3,000)
-
(1,000)
-
(10,000)
-
(331,240)
(732)
(1,929,494)
(732)		 Balance
31
March
2024
£
324,659
324,659
-
1,301
-
-
32,494
-
3,824
-
-
-
-
-
-
-
37,619
362,278

40

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

NOTE 19 RESTRICTED FUNDS (Continued)

Lepra Society India - This includes funds raised in India from a variety of sources for work on specific projects.

Poverty reduction through strengthened health systems in Bangladesh - HSS Project - TLM Canada (effect:hope).

ILEP Projects in India- funding provided by members of the International Federation of Anti-Leprosy Association (ILEP) for projects in India.

ILEP Projects in Bangladesh- funding provided by members of the International Federation of Anti-Leprosy Association (ILEP) for projects in Bangladesh

ILEP Leprosy Review- funding provided by members of the International Federation of Anti-Leprosy Association (ILEP) for production of Leprosy Review

Sonepur RC Refurbishment - The Datum Foundation

Samarth project in Chhattarpur District, Madhya Pradesh State, India - St Lazarus Charitabel Trust and effect:hope

Koraput Referral Unit, Odisha- The Anne, Ciara and Niamh Copeland 200 Club Trust Fund , Dorfed Charitable Trust, Clark Charitable Trust, The Chalk Cliff Trust, N Smith Charitable Trust

Bihar Mobile Footwear and Education Van – The Hodge Foundation

Andrah Pradesh Referral Unit - Souter Charitable Trust

Andra Pradesh Footwear and Education Van - Pavers

Upgrading the Footwear Manufacturing Unit, Bihar – The Belpech Trust

41

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

NOTE 19 RESTRICTED FUNDS
(Continued)
Year End 31 March 2024
India
Lepra Society of India
Charity
ILEP India
ILEP Bangladesh
ILEP Leprosy Review
The Datum Foundation
St Lazarus Charitable Trust
The Anne,Ciara and Niamh Copeland
200 Club Trust Fund
Robert Luff
The Hodge Foundation
The Grace Trust
The Belpech Trust
S Temple Charitable Trust
Evan Cornish
Total Charity
Total consolidated		 Balance 1
April 2023
£
140,962
140,962
16,375
20,664
3,002
-
-
-
1,929
-
-
-
-
4,596
46,566
187,528		 Incoming
Resources
£
1,315,334
1,315,334
134,032
75,661
38,465
6,000
30,263
5,000
15,000
5,000
2,000
25,000
15,000
-
351,421
1,666,755		 Expenditure
Transfers
£
£
(1,274,553)
-
(1,274,553)
-
(150,407)
-
(96,325)
-
(41,467)
-
(6,000)
-
(7,566)
-
(5,000)
-
(16,929)
-
(5,000)
-
(2,000)
-
(24,268)
-
(15,000)
-
(4,596)
-
(374,558)
-
(1,649,112)
-		 Balance
31
March
2024
£
181,742
181,742
-
-
-
-
22,697
-
-
-
-
732
-
-
23,429
205,171

42

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

20
DESIGNATED FUNDS- CONSOLIDATED
Aspire Project
Joint Strategic Plan
DESIGNATED FUNDS- CHARITY
Aspire Project
Joint Strategic Plan
DESIGNATED FUNDS- CONSOLIDATED
Aspire Project
Joint Strategic Plan
DESIGNATED FUNDS- CHARITY
Aspire Project
Joint Strategic Plan		 Balance
1 April 2024
£
91,525
400,000
491,525
Balance
1 April 2024
£
91,525
400,000
491,525
Balance
1 April 2023
£
150,548
400,000
550,548
Balance
1 April 2023
£
150,548
400,000
550,548		 Incoming
Resources
£
-
-
-
Incoming
Resources
£
-
-
-
Incoming
Resources
£
-
-
-
Incoming
Resources
£
-
-
-		 Expenditure
£
(54,175)
(400,000)
(454,175)
Expenditure
£
(54,175)
(400,000)
(454,175)
Expenditure
£
(59,023)
-
(59,023)
Expenditure
£
(59,023)
-
(59,023)		 Balance
31 March
2025
£
37,350
-
37,350
Balance
31 March
2025
£
37,350
-
37,350
Balance
31 March
2024
£
91,525
400,000
491,525
Balance
31 March
2024
£
91,525
400,000
491,525

Aspire Project - Integrating skin NTDs into the diagnosis and management of prevalent skin diseases. A 5-year (2021-2026) collaboration project with effect hope. The funds will be spent over the lifetime of the project. Please refer to Trustee report for further information.

Joint Strategic Plan (JSP)- Lepra's Board have designated UK funds in order to complete the JSP - Lepra has been working internationally across the leprosy spectrum from transmission, through disability prevention and medical rehabilitation (DPMR) and advocacy for the duration of the JSP (2021-2024). The designation was to cover the additional costs of implementing the plan compared to the recurrent expenditure inherent in programme delivery. A significant deficit budget has been set for 2023-24, and the level of designated funds was reviewed in 2024/25, and it was agreed by the board that the £400,000 could be released in 24/25.

43

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

21
ANALYSIS OF CHANGES IN NET DEBT
Cash in hand and at bank at 1 April
Balance at 31 March
ANALYSIS OF CHANGES IN NET DEBT
Cash in hand and at bank at 1 April
Balance at 31 March
22
ANALYSIS OF THE BALANCES OF CASH AND CASH
EQUIVALENTS
Deposits with banks
Cash
ANALYSIS OF THE BALANCES OF CASH AND CASH
EQUIVALENTS
Deposits with banks
Cash		 CONSOLIDATED
1 April 2024
Non-Cash
Changes
Cashflow
31 March
2025
£
£
£
£
1,639,137
-
(216,824)
1,422,313
1,639,137
-
(216,824)
1,422,313
CHARITY
1 April 2024
Non-Cash
Changes
Cashflow
31 March
2025
£
£
£
£
1,142,472
-
(352,145)
796,327
1,142,472
-
(352,145)
796,327
Consolidated
1 April 2024
Movement
31 March 2025
£
£
£
1,639,113
(216,824)
1,422,289
24
-
24
1,639,137
(216,824)
1,422,313
Charity
1 April 2024
Movement
31 March 2025
£
£
£
1,148,448
(352,145)
796,303
24
-
24
1,148,472
(352,145)
796,327

44

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

23 EMPLOYEES

The head count of employees during the year was as follows:
2025
Head Office
24
Overseas
431
455
The full-time equivalent head count of employee during the year was as follows:
2025
Head Office
20
Overseas
431
451
The above excludes volunteers who provide their services free of charge.
Staff costs in respect of employees during the year include:
Consolidated
2025
£
Wages and salaries
2,241,547
Social security costs
78,002
Pension costs
61,510
Other staff costs
11,523
2,392,582
Staff costs in respect of employees include:
Charity
2025
£
Wages and salaries
966,720
Social Security
78,002
Pensions costs
61,510
Other staff costs
11,523
1,117,755		 2024
21
418
437
2024
18
418
434
2024
£
1,949,168
63,046
62,337
9,148
2,083,699
2024
£
936,998
63,046
62,337
9,148
1,071,529

45

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
2025 2024
YEAR ENDED 31 MARCH 2025
23EMPLOYEES (Continued)

The number of employees who received total emoluments in the following ranges was:

£60K to £69K 2 1
£70K to £79K - -
£80K-£89K - -
£90-99K 1 1

The pension payments made to these higher paid employees amounted to £18,246 (£11,597 in 2024).

The key management personnel of Lepra comprise the Trustees, Chief Executive, Director of Fundraising and Communications, Director of Resources and Director of Programmes & Advocacy in the UK, the Country Director, Head of Programmes, Head of Finance and Head of HR in Bangladesh and the Chief Executive Officer, Head of Finance and Head of Programmes in India. The employee remuneration of key management personnel for Lepra was £507,420 (2024: £445,694), which includes £0 for compensation for loss of office (2024: £0). The Trustees received no remuneration for their services to the Organisation during the period (2024 £nil). During the period two (2024: 1) Trustees incurred expenses of £101 for expenses (2024: £57).

During 2025 there were redundancy payments of £0 (2024: £0).

24 PENSION COMMITMENTS

LEPRA provides pension benefits for staff by making contributions to a Group Personal Pension Plan. The employee is required to pay a minimum of 3% of their gross salary with the charity contributing 5-8% depending upon individual employment contracts. The scheme complies with Auto Enrolment legislation. As at 31 March 2025 there were 22 staff (25 staff- 2024) who were members of this scheme. The cost of contributions are calculated annually and charged to the income and expenditure account as they arise. The costs for 2025 were £61,510 (2024: £62,337).

46

Lepra

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2025

25 COST OF AUDIT AND OTHER FINANCIAL SERVICES

Amounts payable in respect of audit and other financial services were:
Auditors remuneration in respect of current year
Auditors remuneration in respect of prior year
Auditors remuneration in respect of non-audit services
Overseas Audit fees for separate audit firm
26
RELATED PARTIES
Transactions with Lepra Society in India:
Amounts paid to Lepra Society
People's Lepra Foundation
Year end debtor balance		 2025
£
32,436
11,400
1,800
14,284
54,713
2025
£
871,510
887
41,486		 2024
£
26,520
13,200
1,188
8,308
47,416
2024
£
920,524
932
20,083

People's Lepra Foundation is a incorporated company that is a independent not for profit set up by Lepra Society in 2021 to generate resources for support of organisations supporting people affected by Leprosy and Lymphatic Filariasis. Lepra society have a 98% holding in the company and there are 2 independent Directors as dictated by Indian law.

Pine Ville Consulting is a consultancy firm operated by Nick Avery, Lepra’s former Director of Resources. Mr Avery provided consultancy services to Lepra between June 2024 and July 2025. His work included advising on a legacy bequeathed to Lepra, for which he was the named executor, and assisting with the preparation and marketing of the Colchester property for sale. The payment of £2,724 in the financial year 2024/25 reflects fees for these professional services.

47