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2025-12-31-accounts

DorJAgn Erndope ID.. 3EFACF2&49OA4DC&835F.IC34DBOF1762 CHARITY NUM8EIi' 267037 OSHWAL ASSOCIATION OF THE UNITED KINGDOM ANNUAL REPORT AND FINANCIAL 8TATEMENT8 YEAR ENDED 31 DeceM8ER 2028 GRIFFIN STONE MOSCROP & CO {GSAq) Chartèrod AccDunlarts 2147 L•mblg Condult Str••t Lottdon W¢1N 3f38

Docusbn En¥elry)e D: 3EFACF2&499A.8LW35F-1C34DBOF1762 08HWAL A880CIATION OF THE UNITED KINGDOM ANNUAL REPORT AND FINANClALBTATEm￿TB FOR THE YEAR EMDeD 81 DECEPIBER 2028 cofrirENT8 PAGE Legal & Admlnl8tralh Dotall Report ofthe Exeujlfve Co)M)Ilteo Indopendent Audltor8' R 8latgm8ntof Fknanthl Acuvltle 9-14 16 Bd8nc? Sheet Stalgm8nt of C88h Flows 17 Noteg to the Flnand818t8tsments 18-29

ErNthpo ID.. 3EFACF2849gMOc8-835F-1C34D8OF17￿￿ 08HWAL A880CIATION OF THE UNrrED KINQDOM LEGAL AIID ADMIN18TRATIVE DETAILS CHARITY NUMBER: 267037 EXECUTIVE COMMITre£: Olllca Boar•r4: Pfe81denl Nqmo Rumll Dovchand Shah From to 1011011202610 preB•nV (0110112026 to rNeaant) c• Presldont NIMMI Chandrakant shah S•cr819ry Avnl JayAnlllal Shah 10110112026 ￿ pr6eent) Treajurer Mlnakshl Noron Shah 101101r2028 to prwnt) oth•rMemb•M.' ANlnd Dhar8m6hl Shoh BIJAI Har8kchgnd Shah Dylan Bunly shah Hltsn Ponachand 8avEo H1ts9h LakhamBhl shah Khlill Mukund 8h8h Mlne8h V•nlchand Shah R￿Va8 shah Punalar 8aohln 8hamml 8hah Shandlp Nalhalal Shah 8hllpa Chotan Shah 8mlta Jlgn88h 8hah (01101r20251o PT880ntl {01101120251o pr488nti <01101r2026 to 01106120201 10110112025 to pm8enl) 1011011202510 pr884nl) 10110112025 to Prn88nti {01101120251o pra8•nt) {0110112026 to Pf888nt) (0110112025 to pr•È8nt) iot1011202b to pre6•nt) 1011011202510 pre8ent) 10110112026 to pr•e•nt) Ar•a TrUIts￿., Ea81 Lel¢e8tei Lulon Norlhampion Noilh K18IKJrn Lalll Harla Rahul Somchand 8h8h Irfjno Marlorle ShAh Doepok Jfvral HaranLg MukeBh Nalhoobhal Shah Paren M8nllal 8h8h PoDn•m Alk66h Bhoh Um99h Bh8rmal 8h8h Nlpun Pr8mch8nd 8hah Chunllal Premch8nd shah Hlle8hreè Mah8ndra Shah 1011011202610 w889nll 10110112025 to pre88nt) 101101r20201o pmont} 1011011202510 we8ont) {011011202e lo 28110r2026) {041111202e lo pre8enl) 1011011202010 pre8ont) 1011011202610 pr888nt) 10110112026 to pre89nt) (0110112025 to 0510112028) {101011202e to Pr￿OnI) NoTlh Eaul North W881 south Wegl W•81 CHARrrY NVMBER: 287037 PRINCIPAL OFFICE: 08lwrnl Cénlro Cooper8 Lang Rood Noilhaw Heit8 EN8 4DG wvM.o$hwal,org Grlllln Slone Mo8crop & Co {GSM) Chartered Acoounlan18 & R8g]8tered Audltor• 21-27 Lamb's c(￿d￿lI 8tr•gt London EC1N 3G8 WEB8rrE: AUDITOR8:

DooJ8t￿ Envek?e1Tr. 3EFACF2WèOMDC8435F.IC34DBOF1762 08HWALA880GIATION OP THE UNITeD KINGDOM LEOAL AND AOMIN18TRATN2 DETAIL8 CHARITY NUMBER: 267037 BANKER8: Barclay8 B8nk plc Nfillon81 W98kn1n8ler Bank Pks Flag8lono Inve8tm6nl Monag•n￿t UmRod

S)W￿g￿ En¥¥ope ID: 3EFACF2B499￿8Dc04a6P-1c34DB0F1782 OSHWAL A880CIATION OF THE UNITED KIMGDOM REPORTOF THE ExecuTIVE COMMITTEE FOR THE YEAR ENDED 31 DECEPIIBER 2026 Tho ExKutlva CommKbg pr080nl thelr anrt￿al report vAlh tho 8udlt8d Ilnan¢Lql 8tatsmenlB of the A8soel8tlon for the year ended 31 Decamb8r2025, Th• ftnanolal 8IMtemènts hov8 beèn propared ba88d ¢)n Ihe accountlng pollcl88 881 out In nole I to the Nnanclo18latemenlB and <xmpty wllh the raqulremont8 of the Charlllès Act, Consiltutton of tho AE8oclaUon, and Accounung and Repoillng by Charltl88: Statsmènt of R8commend8d Pra¢do8 Appllcablo la oharltk8 piaparlng Ihglr accounts In 8¢than¢8 ￿th the Flnan¢lal Rgporilng Standard applloable In the UK and Republlc ol Ireland {Gharfll•8 80RP FR8 11)21 leffocttve I JanuAry 20191. ObJeot• ol tho Aa8ool•tlon Tho Obj￿ of thg A8￿01a¢10n, a8 dafined by the Con8tllulion am: th• advgn¢•m•nt of Iho Jaln rel*lon r•ll•l ￿ pov•ty idv•noem•nt ot eduG•tlon protadlon of heallh pr￿ w8114 olhor charltab￿ oblegt8 OB the TNgt•o8 of th• A880¢1ollon may from tlm8 to tlrro 4Y•¢kle. IMINn tho8• obl￿ts tho AB8ooiallon: hal ¢onBtruelod •nd18 mAlntalnlng o 00rn8w (Jaln lemplel, at th• Oihwal Centre In Potler8 Bar; malnl&ln8 oommunlty hall8 ourrenuy at Polter8 Bar (Hefllordjhlro), Kln9obury (Noilh W68t London), H¢)un8low IMiddl¢aex) and WallSngton18outh London 8urnay) whlch oan be hlrod by SIB mombgrn and otherA for c•labT4Uon ol blrlhl mArrl8g86, ond rellgloLt8 luncllon8, 9ts. fadlllats8 programm08 ond ¢•remonle• lo mrk au8pi¢lou8 day8 ao pr08cilb•d by th• Jaln rnllBlon', feollllales Bporllng funollona and Illne$8 and yoga cla8808 lor mèmb8r8 onoomp888lno all ag8 group• 8n(18oclal evonl8 lor Ihe alderly., faclltta108 loamlffj of lh8 Gulorotl language and oullur• lor youngw m8mb8r8 ol the oornmunlty In 60vgial 8reafj', hddB aemln4rB, ta￿Ul•&, w0￿￿Opl olc. lor advantjemont ol h•ollh and w•llaro ol momb8r6, provldlng 9uldan¢8 for fuFlh•r aduoatian and 08r•or advanc•m•nt, and for • d••p8r Under￿nd￿9 of lh• Jaln rel￿10n. Publlo Bon•llt The Ex8eutlveCommllteeh•8glven caroful con81deraUon to guldone&publSBhod by thacharlly Comml88lon on pubU¢ b•nefil, whon r8vl6wlng Ihdr 8lmB and obleollvo8 •nd In pl8nnhw ￿tIvIlI•s. OrgAnl8Atlonal PJtructur• The A8aoolallon16 governo(i In Aocordanco the tsrm6 of It8 Con8tStulknn. al Ex•Gutlv? Commlttge Tho ngm•8 ol the current m8mbor8 of tho Ex•Gull¥o ComwAllaB and th080 who held offlc• duiknp tho Ilnancial year aro Bel oul on page 1. The membern of Ihe Ex8oullve Comrnlllea, who aro the Charlty Tru818ag for tho purpo80¥ ol Ih CharltteB A¢1 2011. conduct lh& oporalions oftha A860clatlon, Full-llme ￿ld 8mployaa8 ind volunte•r8 undortako th• day40￿￿ management of th8 A880¢1atlon. Nlna g¢ographlcally dfjltned branche8, refarred to as Area8, report to and are re8pon81blo to tha Execulfve Commlllee. The hav8 Ih8tr own local c¢mtnlliae8 and 8r8 rg8ponBlbl• lor the varfou8 aclfvlllo6 opemled In furlh8ranoe of Iho A660datlon'8 obJects In Ihelr rn¥peollve area8.

DorJJslgn Env&lope ID". 3EFACF28499A-60C8-835F-IC34DBOF1762 OSHWALASSOCIATION OF THE UNITED KINGDOM REPORT OF THE EXECUTIV& COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2026 The ExeGullve Commlllee cornprfses ol four Office BeareTS and eleven Execullve Commlllee Members wl)o are eleGled by the members ol the AsBociallon lor a perlod ol Ivio years. In addition, each ol the nlne Area Chalrpersons Is 8lso a Tru81ee ol th& As6oclallon. Tlie Exeeullve Comn)illee moel8 on average once a month lo dlscuss the arfalrs of th8 A550ciallon. Sub.Coinmlltges To 85sisI in the operation and management ol Ihe A$soclallon, sub-commlllees are formed. Each such commlllee Is Glialred by 8 men)ber ol Ili& Execiillve Comm1118e and comprlses ol several ollier membgrs ol11)e Assocl8llon as required by the Ch8lrperson. Sub-commlll8es In op8rallon duiing Ihe year w8re'. Siib-¢ommlllee Audll Coini))i118?, Fuiidraisi51g & Ar8a Co-ordlnalor rinance Admlnlslralive & External Llalson Secretary Chlel InfoTmallDI) Ofllcor Education & prlnl Medla Health & WellbeiJig + Ei)abllng Nolwork Womeii's Empowermenl Youlh 4. Sports & G81nes Professlonal Developmenl Welfare + Anond Yalra PMC & Media Governanc9, Legal & Membgr5hlp Cultur31 & Heritage A661 Treasurer & capex Du8 Dlllgenco Tochnology- CTO & Media Rellglon & Rellglous Ambas88dor 08PN & Enabllny Network Clialrporsoi) Froi To Nlrmal C Shah Meena N Sliali Rumil O Shah Avnl J Sllah Nlrmal C Shah Ralvee Shah Pui)8lar Shllpa C Shah Avnl J Shah Sa¢hln S Shali Dylan 8 Shgh Hll95h L Shah Minesh V Sliah Hllen P Savla ANlnd D Shah Bljal H Sl)ah Khllll M Shah Sliaiidlp N Sliali Smlla J Shah 0110112025 311121202J 011011202J 311121202a 0110112025 311121202J 0110112025 3111212025 0110112025 371121202J 0110112025 3111212026 0110112025 3111212025 011011202b 3111212020 0110112025 3111212025 0110112025 0110512025 0110112025 3111212025 2810412025 311121202Es 0110112025 3111212026 2810412025 3111212020 0110112025 3111212025 0110112026 3111212025 0110112026 3111212025 0110112025 3111212025 bl Board of Adv180r8 The Boaid ol Advisors now eomprlses ol 8lx elacled Inernber8 and Several pest Presldenls, Iwho have 58rved the AssocSalion and do not hold any office). The Boerd ol Advisors Is an Independeiil body that advlses Ihe Execullve Gonimlllee on mallers that are releired lo Ilie Boaid and are also involved In the grlevan¢e and dlsclpllnary prDcedure. The following m8mbers served Ihe Assoclallon as ni8mbers ol Board ol Advisors during the ye8r'. From Hasmlla Hilesh Sli8h Elected Member 0110112025 2710412025 Jinil Gosar Shah Elected Member 0110112025 2710412025 Manish Hansraj Shah Elecled Member 0110112025 2710412025 Neel Mahendra Shah Eleclod hleinbpr 01J0112025 2710412025 Ramesh KD Shah Elected Meinber 0110112025 2710412025 Suml Hile51) Shah Elected I￿eMber 0110112025 2710412025 Nllesh Bhagwanli Shah Past Presldenl 0110112025 2710412025 Al tl)c elcLliOI) foi. IIDllI'd ul Aclvisoi's on 27 Ai)i'il 2025, 110 iioiijii)lllioiis wci'c received ii) accoiLllliice wilh Ilitt coi)sliliilioii.

Er• ID.. 3EFACFW99utJC8-8W.1C34￿17O2 OSHWALA88OCIATION OF THE UNrrED iaNGDOM REPORT OF THE exECVrn￿ CI)MPrn FOR THE YEAR ENDED 31 DECEMBER 2026 cl R•mun•ratlon palloy for k•y man4•m•nt prnnn•l Th• Tru8le98 con8thr th8 mw))kn of ts Exetho Comnilo9 c4)mprt•8 th8 key min8gem8nl peraonn81 of thi carty In tharg8 ol dtr&alru, cx)ntrolUw. nmnlno and opwatlng Ih? A8RodaiEon on a d8y4trday ba818. Nono ol h Tn￿108$ any remunwallon or b8n8fft8 kn Ih•y8ar for Prothng Flnanolal R•vlow and R••ult• fortho Ye•r Total In 21Y25 wa8 Q11Y2.391 ao conpK8d to £l.931.386 kn 2024 an Incrowg 01£171,OCA. Expendllure Incre￿d kn thè y￿1 Iw £269,iY13 trom £1,470,824 In 2024 to £1,740227 kn 2020. Indudod In th688 cc418 wa8 Shakll Centr• r¥•k£104.039 WalrWI £13,120 nl In 2024. Th18 ha8 r•iultod In the net $w￿ul kn th8 yow lo bo £m,184 agaln•t tA01.061 In 2024 4 deorokno of £98,897. Accordlngty, th• n8t a18el8 01 tho A880¢1th In¢igwd frnm £21160,e64 al 31 Oecombor 21r24 to £23,612,826 0131 DKonts 2026, AotlvlilM Und•rtak•n In th• Y••r The foll￿th9 i¢lKtho wwg undwlakan dufftffj th• yoar. Tho A•wolAllon ha8 ¢onUnu•J lo h lJ¢al kn1•rnoOoMI ￿nIThjnh￿1 Ir(rfn tho don8tkn• 9Tr4•n gongroulty ty our n￿M￿rn. Au8￿clOU8 day8 In Bccordan(x wlfh the Jdn C818ndar m c•tsbrthd at An ow or8N thlj InehJd•d AymboL P8ryL4hBn, DFwoll Savantsarf 9fv￿ and Dh diTk To m&%e thè•è wenlts Inclu8￿ for all 08hwal8 and Int•m•ttono1ty w• and •xwthd th• u80 ol ZOO￿ yo￿Ub& and olh8r onlln6 pknlform6. Th8 faotldl ol th• D•r88or In¢re4￿ ￿ • lo•￿ ol w Inor•w In adMU•• and Innovabhty t￿Chtr￿ JdnlB Tho fund8 oollxtsd undor Othwal FuThl w• avthblo to lh• aru• tr) bo uilll•ed Jr vMIIw• V8nt8. Thè u88 of olthnlc rMdl8 h80 8lgnlknUy 18 •8818Uno In Iho r•du¢UDn of ttio a￿O￿a￿an,8 txrbon loolprtnl. Ivo arn oncoursglng thg u80 of geo￿r￿ Buch 88 youth ¢￿bI, 01888es, Gu￿raU da8808, and yatr8, health and t￿lIbe￿￿ talk8, etc. Wort on Shaktl Centra renovath)￿ begon In2024 and nxWy oftrawthwmj compi•ied th18 your. 20yoaTB ofDof8WWR8 colebral8d thoy•ar ty hclhig InlomAlbMI W , FoolI￿Olunlty, 8amu $8vants8rl and Dhah 018posal 016840 IthL#nlN RcJ, 8guth LorKlon waj on 23 June 2WaO. Al Doraear Murtf8 havo been mtor8d dur￿￿ 2026. A8 A cornmunty wts encourogo thIu81vlty at 8Y ow events. OAUK a pfvotd rd• In th• Anclant Indla Tratho￿ Exhll)IIDrn at 8Tlbh MLMUM whloh f•alurod Jaln18fi1 Hindukni ond 8uddhm fmm May 2(r25 to Odober2020. OAUK has tyjllt up dgnM¢gnl oxlwME rdokn8hlrA %%lth othor communfflgs, h)¢al and ¢&ntr81 gt)vommenL 8rlUth 88tabllshment8. of law 8rKI IuBtk¥ aNI re￿5￿ opJan18allM8 InL4udkno Th8 Vailcgn,

DL￿￿g￿ Envelop8 ID: 3EFA¢F2&499A-8DCB435F.1C34DÈOF1762 08HWALA880GIATION OF THE UNITeD KINODOM REPORTOF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDeD 31 D£ceM8ER 2025 In acc￿d￿00 wllh Iho maln obleofvè of foliowlng and propagauftg Ihe Jaln fallh and ￿MMUnIlY ￿h8810Th wllh m8mbero #nd the wlder Ogmmunlly all aclhlll08 und8Tl8kan fullllied ￿•8• alms and obJethe8. Communlty coh881on Is an Importenl a8po01 of th8 A880¢1ellon'B worL The curreftl1ocillll88 wllh Ihe fuither dèvelopments bolno undeTiak8n wlll onablo the A080oiatlon loaddreB8 and d811vw prcBr8mm&8 antl evenlg to the changln9 demographlc ol the membgr8, Futurè Plan• The Ex•¢uilvo Commlltee h08 Idénlltted lh8 followlng medluTrlerm obl801￿0￿ which wlll be r•viowed on an annu81 ba618,' Réfurbishment o108hw41 Hou80, Conlr•18 ongolng. Redwelopmant of Wallh5gton 8por18 & Boolal Club purctha8ed In 2024. Car p8thlng at Ekta Centre. Golng Conofrrn The TrustO88 ¢on•l(brthat Iheio ar• no matsrl•l unoertdnU•g al)outtho A88oolalk)n'8 abmly to conllnu• a• a golng con¢om. Rl•k MNn•g8m•nt In Iho 81wit and medlumlorm ihere oro no $lgnllt¢onl r18k8, axcepl for a oalaBlfophlc ocourren¢e 81 the A8goalallon'8 propeTll¢$. Ad8qUAla In8urance provSelon8 have been madg lo mltlgÈlo 8uoh rlJk8lpolonUal 1088e8 and Ih¢se aro revloW8d annually, An external provlderh•8 beon appolnl•d ID und•M8k8 regular rl8k •bleB8mon18 for h￿Ilh and gamy IBIUg0, The exeojllve Commlli••16 r￿pon61ble loi tho m8n4gemenl of tho rl8kg facad by the A88oclatlon, All 8IBnlflaanl 4cllvltt88 undertakén are 8ubleot to rl8k rovlaw as parl ol th8 Inlll81 proleol a880B8m8nl and hnplamantsllon, Tho EKecullv• Commlite6 ravlowo th8 Ma￿ rlBk6 Ihal the A8•oololbn1ooaq on o ragular baNl$ ond Mntroll ora a8labll8hed a8 •pproprf•l•. Tho key control8 u8ed ty Ihe A8eo¢iallon Include: FomTrl 8gendo8 and mlnutes lor 011 Ex?culfve Commttio?, Ar•a4 and 8ub¢ommltto9 meoung. Doiallgd term8 of reference for&ll Commtitee8, 0018Ued budgelary pregenl8lbn for eaoh aollvlly for Approval by Iho Ex•¢Julhi• Commlll•a . E81abll8hed organlBallonal 8lruoture Ind Iln81 of f8portlnp. Form•1 wrflt8n r8port¥ ts Ihg Executlva Commllle•, Clear aulhorf88llon and 8PPToval1gvel8. Vfrlllng pro¢8dur88 Fequlrgd by law lor tho protaollon ol th vuln8rabh. Etsgagemenl of axlemal pmfv881onal Advl8or8 88 and when ne¢o8gary, Tho Exooulve Cornmlltse L8 8aUgflad that lh8 ffl￿r rlok8 Idenllllad ar• Ad¢quatety mliloated whore ngao8sary Ihrough wntrol& 08iabllshed for the runnlng of tho A880014Uon.1118 r•aognl8ed th81 the ￿ntrOl5 e8tab118h8d oanonly wovldo rg88onablo bul ncl 8b501ule888urance that rf8k8 have b8en 8dequatoly m8nogod. The Exfjcullve Comm511ee18 awar&lhat more than £120,000 I from 10eaembgr202SJ are holdwlth 8eVeTal regulated UK b8nk8, Tho Ire88ury PDltoy181o revlow Ihls on 8 regular baBI8.

0￿U￿ ENvelope ID.. 3EFACF2849gA4DC&835F.1C340BOF1762 OSHWALA880CIATION OF THE UNrrED KINGDOM REPORTOF THE EXECUTIVE COMMITTEE FOR THE YEAR eNOEP 31 DECEMBER 202B R•Borvo5 Pollcy A 8ub8tanlTral proporKon of tho ra8erve8 8hown In the bal8n¢6 sheat are repr88enled by as8018 othèr Ihan oaBh. 01 Ihe r08erv08 al 31 Dec8mbfjr 2028 ot £23,612,828, net curronl a8Bots amounted to £4,915,070. The Exewtfve Commlllao oon81dei Ihe unancumber8d reBeFve8 ol the A88ocIBtton to bg £4,896,405 bèlng lh• net Quffent a8Bets,1&88 omounlB duo aftw on• y•ar,1018 re8lrtoted roleN￿. The Exe¢ulhie Comrnllieg have rwlBwed lh8 A860clatlon'8 need for un8noumbgr8d re8eNo8 and have do¢ldfjd to malnl&ln th&8e lo cover lh8 annugl rocuvrlnp expendlture ol the A880dalon whkh18 e811mat¢d lo b8 8pproxlmalely £1.4 mllllon.The lev81 of unencumbbr6d r886rv88 are monllored and revl6wad Mgulady by Iho Exeoullva con￿111•8. Inv•Jtmgnt Pollcy The Execut￿ Commllleo lake8 a prudent vl•w lo Iho Inv8slm•nl ol Burplui fund8 ￿ ttra80 •r• belnq relglned forfuflhortng the obl&cl8 of the A$8oolallon. Accordlngty, fund8 nol roqulrad for expondllur• In th Jhoil tsm STO on d•poo11. Frnehold Proport1•1 Tho A8Boolallon )wno th• folltrwlng fr88hold propwtl•8 thfough118 wholty owned 8ub81dlar]e•: Laghglow Llnlt•d'. 08hwJl C•nlrn In Nwlhaw, H8rtlordihlr•. 08hw81 Ekla Centr• In Klng8bury, Norlh W8Jl London. Oohwal Shaktl C•ntrn In H￿n￿OW. IAl•BI Londo Rumll 8hgh and Mln8k8hl Shih a8 Tru8t888 01 Oshwal A88oclallon ol th8 UK.. Walllngton 8port8 a soclal cl￿), 34 mo111B￿ Drlv•, Willlngton, 8urrw Soulh London, Atl tho proporll98 aro h•ld al nomlno8 on bohÈll of th• ABso¢l411on, Accountlnq and Rèportlng R￿pOn¥1￿111tle• The Exécullvo Commllie81• rn8pon8Wo for praparlno the Roporl of the Exgcullvo Commlllee arrfl Iha linAnclo1 11A1&ment8 In Aooordanoo wlth Ch&rlll88 2011 and Unlted Kkngdom G•nèralty A￿9P￿d AocounllAg PmoUo8. The Charflle8 Aol 2011 require8 th• Execuifv8 Commlllee ai Charlly Tru8ta88 olthe Ae8oclatlon lo prepare a¢oaunl8 for 88ch Ilnanclal year whlch olvo a Irue and faIrv￿W of IIB Ilnanclgl acllvllle8 durlng th8 year 8nd ol lis Ilnanol81 poglllon al Iho ond of the yg•r. In pro8enllng Iho88 Nnanolel ethlemenl•, lh￿ am r4qulred 8olecl 8uStabte •¢countlng pollolg8 and th•n appty them ¢onslBienlly', obBervo lh¢ m8thod6 and prkn¢lpl88 In the ChorlU98 8ORP FR8 102; make iudgem8nl8 Bnd 8811matos Ihol are re080nablg and prudonl,. foltow 8pp]108blo UK aooounung 8landardB •nd the Charm￿9 80RP FRS102, d￿l091n9 8nd any departures In lh8 accounts; prep&re ihg flnanclal $talem8n18 Oft a golng con¢em Iw[8 unlèg811 IB Inapproprtat& to do 80, The Execullve Commllte8 18 rg¥Jon81ble for keaplng propor ac¢ountlng r8cord8 whldj d18¢1088 vhlh reawn&bie accwracy al any Ilme th8 Ilnan¢lal POBlllon of the A880Glallon. 8nd lo en8bl8 them to •n8urg that Ihe Ilnandol Blalom8nts comply wlth the requlfgmenls of Ihe Ch8rlty (Acoounl6 and Reports) Regulallon8 2008. They 8rn a180 rospon81bl8 for 8818guardlng the 898els of the A860Ctailon and h8n¢e lor t8klng rgpsonoblg •topo for thg w•v￿lIan and deteclbn of error, fraud ond oiher Iri8gularlUè8 be8lda8 Ihe above r0gponglbll1ll￿.

En4thpÈ ID.. 3EFACF2￿9WC(m￿.1cJ4D￿0F17B2 08HWAL A88OGIATION OF THE UNITED KINGOOM REPORT OF THE EXECUTIVE COVArn FLTh The YEAR 310ecwABRR 2020 Volunte•r8 ond staff The A88ocbdon Ircrfn tha k7¥0hnrfL8r￿ enthutskth 8uppori of h nwny voluntèer8 •NI staff. The Exa￿ Conyrdtte8 take8 oPpN￿r1Y to 811 the volin* slaff for InVa￿&b Ilmo devthi hi to run the ￿th6 A89(th Approved by th• corrn￿ on 3 0 Ap 2Q26 and on thek behall by. RumltDev¢h4nd8hah Prnsldent Illn4k8hl N4rnn Shah

Docu*Th EtrNeW1Tr. 3EFACF2WMttWF.1CSI0W1782 08HWAL A880CIATION OF THE UMD KINODOM INDEPZNDEYIT AIJDiJTOR•S REPORT TO THK TRUSTX FOR TrIE YEAR ENDED 310E¢EhWR 2026 Optnlon We have audited the flnancial stateM￿ts of 08hwal A880ciation of the United Kingdom (the '¢harity') for the year ended 31 Decemb￿2￿25 ￿lch ¢omprix Statemtsnt of Financial Activities, the Balance SheeL the Ststement of Cash Flows and note4 to the financi45 8tItsM￿ including 3ignificant a¢counting polici¢8. The finonctal Rportin8 fr￿lleW0￿ th&t h08 been applied in their preparation is appjieable law and Unit¢d Kingdom Accounting Stand8r&. Including Financial Reportin8 St8ndaTd 102 The Flnanclal Reporllng Srandardapplleable In Ihe UK andR￿UblIC oflr¢land (United Kingdom Generally Acceptsd A¢¢ountln8 Praotice). In our opinion the financial 8tat¢mmts; glve a Inw And fair view of tho ¥tate of the chATIty'8 affalTB •S At 31 De¢￿t￿r 2025, ar of its incomln8 re80uKes arKI application of T¢￿j￿, I￿lUding its incxtrme arKI expenditure, for the year then ended; have been properly pr¢pared in ac¢othce wlth Unltul Kingdom 0￿￿rally Aeeept Accountln8 Practice; and have been pryfired In I¢￿rdanC• wlth th¢ requlrewts of th¢ Charitle8 Act2011. Bas18 for oplnlon We conducted our audit In accordance wlth Jnl¢rnAtEon81 on Audltln8 IUK) (ISAS (UK)) And applicable law. Our re8ponsibiliti¢s under those 8tandord8 Are fvrther described in the audilor Te8ponsibilltle8 for th¢ audlt ofts fin￿¢1￿1 statements wdon ofour report. We are independenl of the chftrlty in accordance wlth the ethical zequiremth that •re relovant to our Audit oflh8 financial 8tylem￿l3 in the UK includin8 the FRC'8 Ethical Stondard. and we have fulfilled our other ethical Twoll91biJlties in aecordance with Tequlremellts. W¢ boJl¢v• that the audit eviden￿ ￿ have obtalJed18 SUtTident and aAJropriite to provid¢ for our opinion. Empha818 of matter Shaktt ￿ler• redevdopmont We draw attention to Note 4(c) An the financ1￿ statanents. vthich shows Shakti C4ntre impmvement Costs in the year of £661285 and to note 3(fj which show8 Sh8kti centr¢pYoperty repairs co8t8 of £104,039. Both costs ktht¢ to Shthi ¢entre redevelopment P￿))￿t. Ibat 18 ongolng since 2023. Th¢ totsl proj¢¢t'8 ¢0818 to date ttmouftted to £1.432225, a8 follow8: £13,948- capitslised In 2tr23 £652,953- capitaliscd in 2Q4 £661,285~ wIt￿lsed in 2025 £104,039- as r¢pAlr8 In 2025 Followlng our review of the capitaUrep8ir's ¢osts spISt for 2025 as pgrt of our audlt testln& wo Identlfled addltlonal IransAction8 to be capitsllsed that the trustoeg had inldally consldered 83 repair8 to the ex18tlng buildin8. This WAS sub8¢quently ￿nents1 by the tTh￿tee5 following th¢ir agreement that these trAn8&Qtion5 would b¢ depttciated and written off to the stat¢rnent of fmancifjl a￿)Vill¢S over tIM￿ We h￿? eu8wed that costs rrteetin8 th¢ c4Pitaiisation ¢rit¢ria h&ve

Docuskn E￿b)pe ID.. 9EFACF2N99￿l￿.lC31￿WFl7S2 08WIIALA88OCIATION OF THE tMrrED KIN(ID(XI INDEPENDRNT AUDUTOR¥S REPORT TO THE TRusfEF3 FOR THE YEAR ENDED JI DECEMBFR2020 been ¢8Pitall8ed 88 prowty impov¢mth]ts and only th03e ￿sts thol are repAirn to the ¢xi5th8 bulldinB vKrn wrllteD off to the statcrneth of fjnon¢lal activitie& The latest approved bud8et forthi8 project wa8 £1,149.7r2. The I[￿te¢s bav¢ acknowlcd8ed the total over8pend to date of circ& £282k and advised u8 the key drAver for the ovor8pend WAS linked to th¢ redesi￿) to In¢oryorate a conidor for fire eVaWatio￿ additionfil work3 wullrd for th¢ installation of the HVAC 8y8tem and bigher conlractor8' ￿sts du¢ to hi8htt mAteriAI costs. As Qt 31 Decembtt 21Y25 trurtees have eA)nllnitted to CO￿ out fikn works on the centre'8 IT infrastsucture budgeted at £18.940. The redevelopnwtof the c¢ntr¢ vrn8 completed durln8 2025 with IT works pknnned to be completed In 2026. see jDforn)ation wrdin8 thi8 project ID Not¢ 15 to th¢ fina￿)8] 8tatem#its. Conelll8loD on th¢ r￿Irn of up to £l.Im potsttthlty r•pAln to th¢ Dom• ¢AphaUMd Ill orror We draw attention to Note4(e) in tho firAall¢i818titemM￿ which Provid￿ a conolusion on the review of D¢r8sar Complex cost$ brought forw8rd ￿ at l J•nuary 2024. A¢cordln8Jy. the tsustees have conclud¢d that o ontroff Single wrIt￿Off 13 not rquired. WA]IIDgton 8port8 & SoclAI Club d¢vdopment ¢oits We drnw attontlon to Nots 6 iti th¢ finan¢id Stat￿nents 8howlng totsl Waillngton project Costs prepald in connection wlth the red¢veIopn￿rt of th¢ Wallington 8POrt8 & 80cial ¢lub of £81.398. Th¢ prepald cosls comprise RIBA2 conwt designs find QS8O¢Aated expendlture R￿U[red during 2025. In addition £6,180 way ill￿ on RIBA I pt¢pAration and briefin& whlch wa8 8xp¢nsed in the yehr a8 eKly Nearth ¢08ts And included in the'Wallin8ton property repAlr8' lifte in Noto 3(0. Tho charfty 18 still in the • of obtsining councll'i wroval for the red¢v¢lopm¢nt of the sits. All as8oclated costs will be kept in d¢btors until the council's fu￿1 deci8ion is r¢c¢ived and tho proposal Is approved by th¢ member8 of the association. Theteafter Such costs will eltknr be ¢Apito118ed AS prop¢rty improveM￿ts or exw¢d ty the SOFA A8 Abortivo ¢xpenditure. Plew see tsrther Infornwtion regardln8 this project in Nots 15 to the finanai818tAtement8. Clirlfi¢vddon on itatemmt mid• by Truthel eonc•rnlDg the ludlton on the AML Yevlew undort&k¢n on the £6JOO ￿ 729,0110) donfttlon mAde to a ￿￿001 In llldla In relAtion to the emer8enay neW￿etter i8wed by the tlded°False Acaw￿n8 of Money LAunderin¢', ￿ want to clarify statements regarding our firm 48 audltors. Wo 8p¢clfi¢Ally confirni that we QSM (thc auditors) opproached by the office bearers (OB'S) to audit the £0,500 donation sep7tely. OSM had agreed to carry oul the swaraie review but advised the OB8 that our collduslon Th￿vId be limlted to confirming that the fjujdj have ach•d the Intonded JeclpAenL On the recommendation of the audit ¢ornrnitlee. the Executive Committee a￿lded to engage tt fim) of independent for¢n8iC 8wA)untsnts to audil this transa¢tion. 10-

00cus￿￿ 3EFACF2MUQW.1C34DW17fj2 a• OSIIWAL A88OGIATION OF THE UNrrED IQNODCthI DEPENDENT AUDirroR?S BEPORT TO THETRusfEFS FOR The YEAR ENDED 31 OECEMBER 2tr20 Mattsrs on whldtwe are required to ￿POrt by exceptlon We hav¢ nothing to report vAthdK exceptiODS noted telow in w of the following matt¢rs I relation to which the Clmitiea (AocoThts atd Rq)orts) Re8uIation8 2LI18 require us to Trport to you 1£ in our opinio . the infornjation gry8D In the trthrl rewt is I￿nsIStenI in any respect with sufficient aocountillg record% have not been kep¢ or th¢ fin￿181 staleM￿ts are not in agreement with the aw)untin8 I￿dI. or In respect of accounting reL￿rdS krytwe noted the following exiong: The Charity hag not k¢pt & d&8ileA fixed RS8et rew aad therefore 18 unable to confirm if the c08ts bmught forward 18 overtated with pote￿tial assets hcld which have nmy have been disposed of. . Full payrdl records for part of they￿￿ ]MX availabk for insF¢don due fo10ss of RespoDslbllltle$ of trustees As explained more fulty In the tntstees, rwnsibiJitLe3 out on page 7 & 8, the truSt￿S are re8ponsibl¢ for t￿ pTrparallon ofthe fjnanciaj statements and for beiDE satisfied that to eDable the preparatlon of fwatWAal swements that Ire flee from mterial mI￿teM whether to fra￿4 or error. En preparing the finaTh¢i￿ 8tatemeth. the trustees are responsible for Bssessing thc ejority'3 abillty to ¢ontinue as a going corn disclosi￿ 08 applicabl4 mattels related to goin8 con¢e and u8Ang the going concem basis of actountin8 unle&8 the ttvstee8 either llltth￿ to llqutdotethe charity or to ce&8¢ OPUatlons, orhave no r￿ls11¢ altrfnotive but to do g). Audltor responsIbllld￿ fvrthe audtt of the financlaLstatoments We have been appoint&l as auditor ￿ wtion 144 of the Clwities Act 2011 and le￿rt in Our obie¢tives we to obtain re45onabk ￿llIOn¢¢ about whether the fjnancial 3tatemth a8 a whole are free from material mithknenL whether frwd or error, and to issue an auditOT'8 report that includ¢s our opinioL Re45onable i8 a high levd of but is not a guarantre tbat on audit condu¢ted in aCCOTdw withISA¥ (UK) will elww8 detect a materi81 misststem¢llt when it C￿¥. Misstaknonts ¢an arise from fzaud or exror and a considered materlaj if, Individu81ty or ill the 088reA they could Tr&8onably be expec1￿ to influcnce thv economic deci8iorkq of users taken oa thalAs5y ofthrx fmftn¢knl stale1lle￿. tne8ultiritie4 including are instsrn of noncompli8nce with lows and regulations. We desi￿ procedures in line with our respoDsibilitie4 Outlin￿ above. b) d¢￿t material mi88tatements in respeGt of irregulariti¢& including frauLL The extent to which our procedur&9 Sre capabl¢ ofdetecting irregulaTttie4 including fiaud is detaÉleA belomr. 12-

DtsLu&lgn Ermrylope ID.. 3EFA¢F2ue9￿a0c￿U5sF.lc34￿B0F1782 OSNWALA880CIATION OF THE UNITED KINGDOM INDEPENDENT AIIDUTOR18 REPORTTOTHK TRusfEES FOR THE YEAR ENDED 31 DECEMBER 20211 The review was ultimately vndertakon by DaiDS Accountants IocAted ttt Birmingham. We have obloined and revlewed DalD8 Accountants. report Ind othor 8UPPOrting 8¢hedules provided by the Charlty. Th4 report has Concluded iho followlng: there are no red flag8 thatrai8e ¢onooTn or witradlct the explanatlon provlded by OAUK. it 18 POS8ible to traco Rs 729,000 from OAUK to Tanoj and 8ub8equently to tho school and Ilnk to evldenoe of wotk c￿Mpleted, The ¢03t of the Ind¢p¢ndent foM81¢ revlpw carried out by Daln8 A¢count&n18 amount¢d to £11,205. Flnally, we note that th¢ ¢opy of the Re8ulation8 for the GhArity prOvId￿ by th6 OBS to Dalns Accountants wo8 difforent to the Ro8ulation8 that we hive on filo for 2024 and 2025 oudits. Pl¢a8e s¢0 further Infonnatlon r¢84rdlng th18 inNot¢ IS to tho financial Stat￿lents. Ow oplnlon Is not modified WAth respeot of theje matter8. Concluslons relatlng to golDS concern In audltlng the finAnclal 8tatem¢nt4 we have concluded th&t the tn￿te¢s, use of the going oon¢ern bas18 of aocoundng In the prep￿ItIon of the fin￿0111 8tat¢m¢nts Is approprlat¢. BA8ed on th¢ work w¢ havo porfonned, we h&ve not Identlfled any matsrlal unoertalntleg r•latlng to events or condltlon8 that, Indlvldually or collectlv¢ty, may ca8t 81￿￿ficant doubt on the charlty's ablllty to contlnuo a5 a golng conotrn for a perfod of at lea8t twelve numth8 from wh the fi￿nCIal 8tatBrnents ore outhorlaed for18JU& Our xe8pon81bllitle8 and the re8ponsibillties of tho tni8teeB with rn8pe¢t to going concern are de8CTlbed Inthe rehvant 8¢¢tlon8 of thi8 report, Other Infonnatlon The other Information compri8¢8 tho Infom￿tion included In the trL￿tee3, annual report2. other thgn the fin9Mlal 8tstements and our audltor's report there0￿ The tru8te¢B responsible for the other Information, OUY opjnion on the finAn¢tsl 8tateinents doe8 not cover th¢ othor infonnatlon and we do not expr¢3s finy fomi of assurance ¢onolu8ion thereon. Our rospon8iblllty18 to read the oth¥r Informltion and, In doing 80, oon8ider whether tho other Infomtlon 18 matsrially Inconsistent with th¢ fm8noial 8tatement8, or oui.knowl¢dg¢ obtslned in tha cour8e of the audit oi otherwisE4 &ppeaTB to be materldty mi8Btsted. If we identify 8uoh mAterlal inconsl8ten¢ies or apparent material misstaternents, we are requlred to deterniine whether this gives rlse to a materiAE misststement in tbe flnancial 8l&temonts thwnsolvos. If, based on the work we have perforn￿l, we ¢onclude that there18 a materiAJ ml58taternent of th18 other Infornutlon, ￿ ara requlrn1 to report that hcL W6 have nothlng to report In th18 reg 11

08HWALA880CIATION OF THE UNrrED KINGDOM INDEPET4DINf AiJDirroR)S REPORT TO TRiI%TKFS FOR THE YEAR ENDED 31 DECEMBER 2026 P¢rformlng aUdItwo￿ ovor th¢ risk of Manag￿l￿nt override of contmls. includiD8 evaluating the ratlonale of significont trhnsactions outside the Th)mtsl courne of the charltsble activity and any oecounting e3tinwte8 for bias; Corry out substantive Checks on a Sampl¢ b&si8 to 8UPPOrtthg d￿Mentation of indivldual tronsa¢tiong to glve comfort the Statwts of finaaciai aetlvities doe8 not contain at materi&l irregular items. Verifying that material balance8 within th¢ bAlfinee slKet aft Bupported by thinl party evidence to confirni existence and vahlotion at the balance sheat dats; Bnquiry of management find tkns¢ ehuwl with governm ar0￿d a¢tual potsntiAI liliytion and claim8. and Revlewin8 minutes iifthe Inth m¢eliiy. Because of the inherent limlta(lon8 of an audil th¢re is Pd risk that ￿ will not det￿1 all Irregularities, includin8 th¢)ae leadin8 to a mAteri&l misslalement in th¢ finan¢lal Statements or non-complijnce with rcgulation. Th18 risk inctt&ses the more compliance with 8 Jaw or re8ulalion Is removed from the events and trnnsactions retl￿d in th¢ financl818tatoments. a8 we will be less Ilkely to become awAre of in3tarKes of nonompliance. Tho risk IB a180 great¢r regardin8 irregularitiu 0￿U[ring due to fraud rather than error. AJ ftaud involv05 int￿tiOnAl CO￿almOnt, forgeryi Collusio￿ omlsslon or misrepresentatloJL A8 Part of an audit in accordance with Iskn (UK). we exerci￿ pmf¢thnal jud8rnt and maintaln professional 8C¢Ptl¢l8m throughout th¢ audit. We 4180.. Identify and 8&888s the ri8k8 of matsziol miJJtateJnent of th¢ finandal stst¢mw wheth¢r thie to frnud or ¢m)r, d￿l&n and p¢rfonn a￿111 prowlure8 reJpon8ive to th08e risk8, ond obtsin audit evidence thai is Sufficient And appropriats to provide a basi8 for our opitsion. Th¢ risk of not det￿tin8 a matsrial mis8thtem￿t r¢8uhinB from fraud is higher than for one resulting fiDm ermr, as frnud may involve e0llusio￿ foryw, intentional omi￿lon& mlsrepresentstion8. or tho OVATide of intemal ¢onlrol. Obtsin an understandin8 of internal control relevant lo the audit in order to de81gn audlt pmcedures that are appropriate in the circumstances, but not for the puryose of expre88lng on opinion on the effectivene81 of tkn ch8rity's Intern￿ control. Ev81uat¢ the appropriateness of aocounting policieg used and the rea8onabl¢n¢83 of ountin8 estimatcs and related di8closuN made by the trusteeg. Conclude on the appropriatenw of the tru8t¢¢8' Use of the going ￿nCern basig of accounting And, bas&4 on the thudit evidence obtsin¢d. whetlr a mat¢rlAi uncertalnty exists related to events or conditions that may ¢ast Si8nificBnt doubt on the ¢h8rlty'S bility io oontinue as a 80in8 CO￿ If we conclu(k that a ]nat¢ri81 uneertalnty exls we arc required to draw attention in our auditor's report to the related dI￿108￿re9 in (he financlal slat¢m¢nts OT, if such disclosuru are In￿equat4 to modify our opinion. Our conclusions are based on the audit ¢viden¢e obtained up lo the date of our auditor's Teport, How¢Yer. future events or eondltions may cau￿ the charity to c¢&*to continu¢ 48 a going concern. Evaluate the over811 presentsti¢)￿ 8lnKtuTe content of the fjnancigl statem¢nlS, In¢ludin8 the disdosures, 8nd whethr the fin8n¢ial statements repregent the untslyin8 transa¢tion8 and events in a mAnner that athieves fair we8￿1￿tiOll {1& gives a and fair view). 13-

Dorul￿n Er￿knpe ID.. 3EFACF2Ng9A-eDc￿.lc94DW1762 08HWAL A880CIATION OF YHE UNITED iaNQDOIA INDEPENDENT AUDiITORIS RKPORT TO THK TRu&fERS FOR YHe YEAR ENDED 81 DECEMBER202S We cottununicate wlth those c&orDq with govom8nce y¢gArdiyJ& among othdr matter4 th¢ planned 8¢ope and timlD8 of audh and significant audit fiNllng8. including any 8igThlfiwt doficiencieg in Intern￿ control thAt we identlfy durin8 our audiL Use of our report This r¢port 18 m8do solely to the chfjrity's tnwtees. ￿ a body. in aceordanc6 with Part 4 of the Charities (A¢counts and Rwrts) Re8ulatiO￿9 2008. Our audlt vA)rk has been wjdertaken 80 that we might state to the charlty'8 tnts thLW¢ mattets wo ryUIr￿ to state to them In an audltorf8 report and for no othcr To the fullest ￿tellt pthnitted by l&w. we do not ocL¢pt or &8BUrn¢ re4)on8iblllty to anyone other than the Charity and the dwity's tnotee8 a8 a body, for our audlt wort for this repotl or foi the opinions we hwe forni￿. Gylflln Ston¢ Mosmbp & Co Chartered Ac¢ountAiits StAtutory Audltor8 21-27 L8mb's Condult Slre•t London WCIN 308 Dato: 1 IA•y 2026 Grlffln Stone Moscrop & Co are oliglljle to wjdltori internu oe8e£tion 1212 of the CompaDie8 Act 2006. 14-

DOC￿&1￿￿ En¥*K)pe10.. 3EFACF284B9￿6Dc￿835F-1c34DboFl762 08HWAL A88OCIATION OF UNITED KINGDOM STATEMENT OF F]NANCIAL AC71VrnE8 FOR THE YEAR ENDED 91 DECEM8ER 2028 UnM•trl¢tsd Pundg R•#trl¢i•d Pund Totsl Total FundB 2024 INCOME Don•tlon1n¢om•: Donalloni SubB¢rlplton• Actlvlll8• lo B•n•rnt• fvndi: Prop•ty In¢omo F¢Jndrthln9 ar￿1488 Publlcallonl and 8undry 8•Trk Intar•8l Ch4rll4bl• A¢lMlf•8 Or8nt• 2( 41370 14920 9&884 844.269 18,320 687.371 433S 873.B49 393,n4 19,006 37,008 161,m 871049 $33.724 19,585 37,008 161,778 24,200 912.722 1Nei8 21.286 4bl 210) 151809 21.189 EXPENDmMe ForQ•norntod Fundi Sub8c¢lptlo Sodal and lunthl￿nI •cUvttl•A PubJlcaUon• Pfopert Foi Chorltsbt• AellvM•• 10,072 246.907 44916 094.wd 1Q072 248.W7 48.916 994,eD2 IOBI 110,366 49,791 8ei38B 21•} 31b) 31¢) 31dl ID1764 71.084 82,211 3,850 31,808 49.141 242,890 71.084 82,211 11,463 31,908 220,896 89,144 81,627 0,187 Eilucailon Youih acfvlll•i Dcffj8llorA LDM on dl$po801 ol propprty Impolrment ol uqel held for •al• 31•1 3(D 87.003 883 74 NET INCOME (DEFICIT) 323.024 39.140 382,181 401,C111 Nétmovom•nt In Fund# In th• Yvr Tran•for b•lwa•n lund• 323,024 28,878 38,140 1&678) 882.184 481.061 Total Fundg brought lotsv•vd 22,gSg,483 191,201 23,160,e84 2188p.e03 612 YOTAL PUND8 GARRIRD FORWARD ￿￿8 ￿e83 ￿16088￿ •laiod kn Uw nof•i, •ll¢offyiolkrn amounts * to unro•lrlcl•d furth.

Doc￿1￿￿ En¥ekge ID: &FA¢F28459A-BDC6435F.IC340BOF1762 08HWALA880CIAYION OF THE UNITED KINGDOM OALANCE SHEET A8 AT 31 OECEMBER 202S 2026 FIXED A88E78 T•nBlble a880 Inve81menlB 4(•) 18M12.7JS 18.102,$3 18,012,ll8 1&1W2.$38 CLIRRENT A88IT8 As•gti hold for $018 Oeblo Coah al baftk & In twid 4(d) 2200,000 39,882 3301.080 151,278 6.186.800 J,337,778 SA40,742 CREorroR8: AmtyJnl• I￿lIng du• wlthln on• y•ar Not ¢urr•nt I￿•1• 1422,708) 13870181 4,916,070 6,Ob3,128 CREDIT0ft8: Amount• lalllng d l•r ono ygAr 116,QOOJ {10MOO) NKT A88ET8 PUNDJ Rfj8tikt•d io 10 208MS 23,309,183 23,512128 191301 22,959.403 23,10Q,1O4 Th0•0 ffln&Trcl8111glemgnli appmd by th• Exeoullvg Cofflrn5tt•a on 30 Ap on bahall by., 2020 •nd w•r• 8l9nad Ru 11 Dovchind 8hih Pruld•nl Pllrnklhl Nar•n 8hih

08HWAL ASSOCIATION OF THE LwrrED KINGDIXI 8TATEMEiif OF CA8Tr1 FLIYI YEAR ENDED 31 DECEAI8ER 2028 2025 2024 Cash ftow• Ir4xn op•r•lln4 CtMdM: N•t Id•flclt) Sn¢offl• knth• rnptyuno wl¢ AdluJlm¢nt fr)r Doprttl811¢ Impthw7t oflknl •w Int•r¥si ￿￿orn8 Iln¢wial l D•u••M ln dgb InEie•i• (decr￿•) ,184 481.061 ,070 202.OW 57,003 (05.0581 342,432 49178 Pr,(￿> 1111,8141 46,0 N•t ¢••h pro¥ld•d ty +¥•rdng¢tl¥ltl 1107 408 C￿h Ilty•n fm InvMiir¥ •cllvlfl••: Irrtor••l Incom• Purtthi• ofprop•ty. ￿11 and 8•1• ¢f WndmNI Prop 37,008 {748,190) 66,068 P,041,721) N•1 provldwl by In¥••llnq Athhl•• Ch•nq• In cuh •nd ¢Mh •qulv•l•rt• In th• r•p•thg plod C••h •nd oqulv•l•nl• •tth• b•#lnnlng of tho r•pothi p•rlod 1,gBb.420 3201 3793671 S.080.337 Ca•h •nd emh •qulv•l•nts •1 th• •nd of ts r•pthllng p•rkd 17

08HWAL ASSOCIATION OF THE UNrrED KINGDOM NOTES TO THE FINANCIAL STATEMEI FOR THE YEAR ENDED 31 DECEMBER 2025 I. ACCOUNTING POUCIES Th8 prlnclpal accounllng porKI￿ adopted. aKI kèy s(xwus of estimatb)n uncertainty In the preparallon of the financial 8tatements ? a8 follow8. Basli of prnp•ratlon and a80•￿M•nI of golng con¢•m The financial ststements have been prepa￿￿ underlhe hi5torlGal ¢>)sl conventlon with Item8 recognlsed al cost or 1ran88ctk￿ value un1888 otherwise ststed in the reF8vant nolel8) to these accounts. The financial statements have been prepwed In accordance with the Statement of ReComMer￿ed Prad¢e'. A¢countino and Reporting by Charfties preparing the¥ accounts in accordance wlth th8 FlnarKlal Reporttng Standard applicablg In the UK and Repu￿￿ of Ireland IFRS 1021 {8ffe¢tive 1 January 20191 and tho Financlal Reporling Stsndard 8pplKable In tha Unfted Khgdom and Republtc of Iro18nd (FRS 10218nd the Charitlo$ Act 2011. Tho ASK￿latk￿ ¢￿$11tulas a wbllc benefiteth as definwj ty FRS 102. The Trustees consklerlhat Ihern aro rbo matorfal urKertaHitl8s aboulth& A880cIAtlon'6 ablllty to contlnue a golng corbwn. The PTlrKlplo ac¢ounllNJ polkles. Ythkh ha¥e beon appuod con8L8t•nty. ve 8Ot out b91(yw. Con•olldatlon Thè flnancial slal8rnnts represents the resufts olthe 081r•AI A88oclath3n of the unit￿ Klngdom fth? As50ciatlon'). Tho results ol La$hglow Llmlted 8nd SLM Propertle8 Lhmlled hm not been con8011daled $lnce the88 8ubsId￿ry ¢ompanle8 aro dormanl an¢J simpty act OF nomin￿$ for hoidlng tho A$8ociatlon'8 varlou8 propertbs. Judg•m•nts In applylng aKountlng polklm •nd k•y •ourcM of ••tlmatlon uncertalnty There are no s￿nIficent areo9 ofJudg8irnnt or key sour¢e$ of esumakn urtwtaktty arlslng from Iho weparatlon ol the finandal statsments. Fund A¢eountlng Unrestrlcled furKl$ ¢orrprlse accumulated surpluw on general l(AK18 and thos• are avalloble for usa at the dlscretion of the Executive Commiitee in the furtheranGO of the general charitable oblecllv88 of Ihe A8soclalk)n. Restrtcted funds are Iho88 that Can onty be ￿ed for iestitted purposes wilhin tho objects of tho Asso¢latlon. Re8litlK*ns ari8e when spec1￿d by doncws or vthgn fun(Is we rals&J for part￿lar restricted purposes. Furthfjr explanallon ¢)n the nalure and purpose of eth of the restri￿ funds ts InC￿lad in note 10 to rThncial ststemnls. Incornlng Re8Qu￿ Incoming rewurces represents the total re¢elvable durlThJ the year which Is re¢ogni88d on the crualg basls of accountlng except for. a) All donalons. Including gtft aKI in relation thereto, are irKluded wi the financlal statements In the year in wh￿h they are receNed. bl Memb8r$hlp subscrlptions. whlch include lrfe subsulptknns. are credited to InCts￿ In full in the year they are recelved, as they are not refuTrJabkn. -18-

E• ID.. 3EFACF2PAggA-8DC&835F.1C34DbOF1762 OSHWAL A830CIATION OF THE LINITED KINGDOM NOTES TOTHE FINANCIAL 8TATEMENT8 FOR THe YEAR ENDED 31 DECEM8ER 2025 1. ACCOUNTINQ POLICIES Icontlnuèdl Educatlon end youth acllvity feè income l¥ accounled for In the rértod to whlch Et relales {whlch Correspondg lo the aoademtc year from Septsmb8r to July), IrKome recefved In advancels hefd as d8farred Incom9. Revenue and capltsl grants are recogn158d as Income whon nollllcatlon16 racolved. The Ir￿￿18 matehed wlih the r&levanl expendllure forwhlch th8 grant ha8 been ro¢olved. Donated 8ssel8, goods and 8gNlce8 8re Induded al ￿ value to the A880clalton whore Ihl$ ¢8n be quanllfled and a thlrd party Is beartng th8 cosL No amoun18 8re Incfuded In the ftnancfal 8tal8m8nts (ry rvlo88 don81ed volunte•r8 as th988 ¢annol be quanufted. R•sources Expfrnded All expondllure Is accounted for on an accruals basls. The A880cl8llon reglstered forVAT and118 exp8n$os ￿ therefore Incluslve ol VAT which ¢onnol b8 recovered. Oonallons are made to Indivtdu&l$ and organlsallons In order to ftrrthèr Ihe obl8¢ts of the A88o¢lallorL Donattons m8d8 lo r811g1 organlsaiion$ are Included In tho Slatsmgnl ol Fln8nclal Athlll85 when approvod by Ihe Execultve Commllt88. The value ofsuch donallon8 unpald 8tthe year4nd18 aocrued. Oonellons wheTe the beneftclary has not baèn fnform8d or has to m881 ¢ertaln condillons bek*re11 [8 rel8&88d am nol a¢crued bul noted as nnandal commllmont& IMier8v8r pos8lbl8. expendllute168llo¢ated 8pedllcally tothe relevanlacttvltl8sforwhlch11 1$ Incuir8(1, Where cos16 ¢8nnot be dlre¢tly altribuled they have b8en allocated to aclMlleB a ballg c(ffishtont wllh Ihe use of tho resources. FlnanclHI Inolrumonts The A8soclatlon only has fln#n¢l81 ae8ets and flftanelal llablllllas of 8 klnd th81 quallty 86 b88tc ItnancLg1 Enslruments. Baslc financlal Instruments are Inlilally recognlsed al tran$8cllon value and subsequenlty me8$ur￿ at th￿r selllemgnl value. Invogtmont8 Inve8tmonts In sub81d18ry und8rtaldng8 ar8 Induded in the fmenclal statsments al cost fe88 any p￿slon lor dlmlnutlon th valu8, Tanglble Flxed A88•ts Tanglblfr fFKed assets are $t8ted alc08L The Executlve Commlllae consldorlFhqt th8 functlonal froohokt bulldlng8 arfr m•lntsln8d In such a s18te ol repalr Ih81 Ihelr resldual values are al least equal to lh￿r n61 book value. No deprgclallon ha8 been charged as the fves ol these bulldlng8 are con61dered lo be so long and IheSr rèsldual values w h¢gh that there15 no slgnlllcant annual doprecliuon. No dopYecl8tlon Is provlded on freghold Lqnd or th8 Deraser. An annual Imp8lmi8ntrevlew L8 madg, In ac¢Orda￿ wlth the raqulrarrtants ofth8 Ch8rlll•8 SORP FRS 102, 10 onBur8 that the r$¢overable amgunts of the asseis are not lower than Ih•lr eurrenl values.

en1tr. 3EFKF2fAe&44cc&135F-1C34081F1782 08HWALAsSOC￿T￿ OF The vmrn KMGOO NI)TE8 TO THE FINANCIAL 8TATEPAE14T8 FOR THE YEAR ENDED 31 f>ECW8ER 2020 I. ACCOUNTING POUCIE8 Icontlnuod) Deprnclallon18 charged on cost at th• foltrkg r68 eo u ID ilt• off ts 00￿ ol wh ts9o1 ov6r IIB 48llmolad u8eful econonl¢ Freehokl property knprovements. 10% Slr4W Iro b Olher Ilx¢d a888ts- 20% StsBlght llno ba8 Diipoyal ol pmpoty 18 r•¢ognl8ed In th8 ffiMn¢lal 8tthrMnl• dgnIfiC￿ and r6waTd8 01 ￿￿016h[p ha4 b￿n tran81arred to tm purchuv, th18 IB on lagal c1)mpl￿6￿n or unL¥Jndlllgn818xchfjnga. Dl8pwI ti>ok • of 5840 WrKlmlU Rood and Ihh property w88 mDvod io Cuml 088ets h8hJ (or 8818. woperty was 8okl In th• cutrènt year. Thor• has b8en no oth d8po8al of fre•hohd pmp•rty In 21y26. D•lAorn Othor dobtorn are recognw olth• 8011knnmtan￿urtthw and ar• Va￿ed •tthe an￿Unt prOp￿d of Irado dA¢wits dw. C••h al bank and In hand C￿h at bank and c￿h In hand hxluth (•h and lh￿ t•nn hhty ll4uid InvMtrf wfth • short mftlurlly olthre8 monih8 or1088 from the datfrol icquhthn ryoponlng ofth• depNllfx•knlkn8cwunt. CrodStX• Credltorn are Tr￿8￿ r•cognlu•d al th•k •ettbrrmt mnL Accr￿￿9 we valuod ot the amount a¢cruod not olary Ir8d• dIu0￿nI du•. D•fvrr*J Inwfft kn r•cowthd wh•rn Amouth ￿1Ved raial• lutur8 perfods. CurrnntAM•l• hdd for 811• 0840 V47ndmlll Road, South Lorthn propwty was gdn91o bg 8ohS and 80 In 2024 11 had bgan moved Irom Flx•d Auats lo Curnrl Amol hokl lor 8th nel of ImpalmwiL DIip08al happIn￿ on 23 Juno 2025. T•rmlnallon B•n•lN• The ¢harlty lem￿U￿ bonoflla onty kn a¢¢cKdm wllh Ilaluw Mdundanty rtqulroment8, ba8ed Dn emplgyetr$' lar￿th of seThry¢o. No addlllonal ￿traCtUal or dl8cr•tbn•ry rn offernd,

08HWAL A880CIATION OF The UIITED ia1481JOM TE8 TO NNANflAL STATEMEiirs FOR 7HE YEAR ENDED 31 DECEIABER 1025 I INCOME T•)tsl Totsl 2024 IAI Donhllon8 Dero88r Malnlenancè Dera8ar Pr8Urn8 {Mu￿) wwymlon JWya. Anukampo Gonorol 1Q007 10. 18,( 438 42,318 129.771 30,018 4131e 124AQ3 45,528 131&Y Bhandar Rollglow furKkn Gift Ald 40,918 175.164 40.•18 180.166 ON 143,198 94.178 Duthg 2024. d¢**10￿ kxxxna t￿81•d £007J71 £8Smg w r•8lthaed £501.772% (bl Fundmfolng aoIfvIU Cutture & hgrf1og8 pra9TW Welf8r• PTogranune# 116,718 31,096 37.ijee 37,086 17 333 724 ￿81@ 1¢) Publl¢o¢long And•unthy PubltGallDni 19 19MS 21285 19 Idl Charttsbh a¢U¥N EdUCa￿on Foe5 69.071 Other Ch•rflobb rag181r YLwth •clMHes 3.614 91.1)24 81.032 81,932 153

Do￿￿Ign Envelopa ID: ￿ACF2O4BeA4DC8-835F.1CJ108oF17B2 08HWAL A880CIATION OF THE UNIT8D KINGDOM NOT88 TO THR FINANCIAL8TATJIENY8 FOR THEYEAR ENriED 31 DECQM8ER 2028 RE80URGE8 EXPENDED Totsl T•tal Unr•strtat•d R•8tr*i•d 141 80¢1•l and lundrdjlng •olMlie• Wollore programmg c￿l￿re and Heril880 Admlnlitratlon eoil gwocalkn 39,294 187.488 20,146 39,294 187.468 20,140 34209 eo,044 18.102 Ibl Publle•lloM and iundry Putslicalion• Wob•llO Ad￿n￿trI￿r￿ oJrt•lk>cBilon 32,673 1.110 18,102 27,642 1.228 20,146 27.542 20,145 49 48918 a1 <0) R•llglauo ind J￿￿￿•¥ Pwuthan JIMiay admlnl•tyaUon Ind m•lnt8MIIC• Murtl R•thallon Olh•r rnlloloyB funcuom AdrnlthtrI￿ ￿11 •lloc&llon 88A02 42108 e8,402 47,iee 44,031 42,505 84,927 03,775 4,810 44,531 805 40.289 Idl eduo4tlon T¢•ohern &lMnr ¢taii hlrn Pmgrwfim￿, book• & mthrtjl, olo 28,877 37,121 8,14 29278 36,104 29.278 38,184 8.024 {•) Don￿0￿ Jlvd•yi-knkimp• B•rnJ& 8ohool 1,103 6Joo 1.103 epjo Ouwv rlw 20¥ donthn• rn￿• totslknd £&18T 01￿￿1ch £e06wa$ unwstrlcl•d And E4602wai f•Blrfct•d.

En¥elopB ID: 3EFACF28499fveDC&835F_IC34DBOF1762 OSHWALASSOc￿T￿ OFTHe UNITEDl￿NGDO NOTES TOTtrIE F114APICIAL 8TATeME14T8 FOR TKYeARENDED $1 DECEMBeR2026 RESOURCE8 EXPENDED Imotthwgd) 8￿￿018￿d Ntc ¢undl lax LRIUJI88 Athlnbtralkn trMloUo¢4lan Wallln9icth Pro￿ltyReal $hgkU C&Thlbts ProF•tylbp8lrs Oohwel Chlro 7eJ77 le.n7 108.222 110.794 13,120 104,039 270￿68 61.395 71Aee 107.18> 278,146 48.047 12.000 8Duih London R¢DW Cost Oeprechllon Con￿1 ond 238.070 MAna9•mort &Admlnhtrnilon 2020 2024 Pthlthg. pogiag• Lnd￿4110￿ry 88nk rharys Srfg¥and NIC T6thnol¢gy T￿ophon0 Ilng and broAdbindlNthILglbD 7.918 11.82Q 01,979 14.881 .916 4,385 10M48 ?6￿85 3Jg6 9.otg 4.69Ct 26,185 12,463 1&769 25,036 26A71 IB.702 Legal Coals MDDllng•ywen• 201448 M#nA9•nnt thlnlglrAllonr￿th On8n•￿Im￿tsd boo￿lts 0118tt1 2D24 pll•o 810 110,794 40.28 20.145 20.145 1Q072 20 10 io 32.204 1&102 1&102 8.051 10 10 Publkollons ond widry su￿¢1[pl￿n8 Emolumgni8 0fomplty￿J 2024 $91&rf86 Nthnal Inaurine￿ wntifouib R8durrtl8w PJym• 189.706 18,746 1Q121 171JBI 1I7fj2 AvoTag• mtthrof6l1lfgmphygd No emptsyfjo rthnvnornU¢nol£80.OOOwmoM IrblhB curwnlorprgoussw, None olth¢ mgmbws gllhtr Exoeulh CoMnlli8oMcoiwO onyfyrnunw￿bn orbBn•ll thlffjts¢wienlor PMvK)us year. Tiu6t•o￿p0￿se5 of£nU (2024- £n1￿￿￿O ielrnbws¢d4Y4rbw Ihopu. IhB A9￿￿tIOn conthokoymanawentporwrffl•lt• bolhoTnwle9•,T￿{Old emptyrt8nlb•n•fftsal m￿s0oMen1 petsonnolwow Ènll P024- £nlll. Th• MdundanwpAymeDlln 2026Mts10610 4t8wmdwidiiwpaylar¢￿bèffiPlU Im1911tand Laoi on DIBpo&l In(In￿lI Rolld Pioporfy hold uftderosBètd farior•I￿ IMppW tn 2024tyE07.QNgnd $okl In 2020￿th a knBV oIU1%Dg,

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