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2025-06-30-accounts

Charity number : 271513

ZVM RANGOONWALA FOUNDATION

AUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page
Reference and Administrative Detailsofthe Charity,itsTrustees and Advisers
Trustees' Report 1 - 2
Trustees' Responsibilities Statement 3
IndependentAuditor'sReportonthe Financial Statements 4-7
StatementofFinancial Activities 8
Balance Sheet 9
StatementofCash Flows 10
Notestothe Financial Statements 11- 19

ZVM RANGOONWALA FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Activities and Achievements(continued):

An additional £1,328,331 (2024 : £535,000) was also released from ZVM Rangoonwala Foundation to its partner ZVMG Rangoonwala Trust (Pakistan) for its own operation and programme costs as well as towards grants for its local partners.

ZVMG Rangoonwala Trust, Pakistan

The ZVMG Rangoonwala Trust was founded in 1963 in Pakistan by the late Mr. Mohamed Aly Rangoonwala, in memory of his parents, Zuleikhabai Abdur Rehman and Valy Mohamed Gany. The Trust is rooted in the principles of its founder, who strongly believed in free trade, fair competition, and the responsibility of the fortunate to alleviate poverty and raise the standard of living for the less fortunate. The Trust’s key activities include providing institutional donations to organisations across Pakistan, as well as delivering direct services to communities in Karachi. The overall mission of the Trust is to empower communities to help themselves.

Geographical Reach:

During the financial year 2024-25, the ZVM Rangoonwala Foundation funded projects and programs across various regions, including the UK, Pakistan, Bangladesh, India, Sri Lanka, Africa, the USA, Afghanistan, and some donations span multiple locations (primarily in South Asia countries).

Financial Review:

Financial Summary:

Item 2025(£) 2024 (£)
TotalIncome 1,666,169 2,885,000
TotalGrantsPaid 2,276,328 1,752,591
AdministrativeCosts 79,950 66,402
ReservesatYear-End 535,550 1,249,634 (

Reserves Policy:

The Charity holds £535,550 in unrestricted reserves. The Trustees' policy is to maintain a level of reserves sufficient to cover at least 12 months of core operating and administrative expenditure. This ensures the Foundation can maintain its infrastructure and oversight of long-term projects regardless of short-term funding fluctuations. At the current expenditure level, the reserves significantly exceed this minimum requirement, providing a robust cushion for future operations.

Governance:

Trustee Recruitment & Meetings: As the charity is a family foundation, the majority of the trustees are Rangoonwala family members.

• The Board met 4 times during the year.

Risk Management:

Principal risks include grantee due diligence and income concentration. We mitigate these through rigorous partner vetting.

Conflicts of Interest: Trustees declare conflicts annually and abstain from related decisions.

Plans for 2025-2026

Continue to monitor grants and take on new grants which meet our charitable objectives in the UK and globally.

, Approved by order of the members of the board of Trustees and signed on its behalf by

Mrs M Dalamal

(Chair of Trustees)

Date:

Page 2

ZVM RANGOONWALA FOUNDATION

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ZVM RANGOONWALA FOUNDATION (CONTINUED)

intentional concealment, forgery, collusion, omission or misrepresentation.

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/auditorsresDonsibilities.] This description forms part of our Auditor's Report.

Use of our report

This report is made solely to the Charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity's trustees 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 Charity and the Charity's trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Nelligan FCA (senior statutory auditor)

For and on behalf of

Wellden Turnbull Limited Chartered Accountants Statutory Auditors Albany House Claremont Lane Esher Surrey KT10 9FQ

Date: 29/04/2026

Wellden Turnbull Limited are eligible to act as auditors in terms of the Charities Act 2011.

Page 7

Note
Income from:
Donations and legacies
4
Total income
Expenditure on:
Charitable activities
8
Total expenditure
Net (expenditure)/income before net losses on
investments
Net losses on investments
11
Net movementinfunds
Reconciliationoffunds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
1,666,169
1,666,169
2,356,277
2,356,277
(690,108)
(23,976)
(714,084)
1,249,634
(714,084)
535,550
Total
funds
2025
£
1,666,169
1,666,169
2,356,277
2,356,277
(690,108)
(23,976)
(714,084)
As restated
Total
funds
2024
£
2,885,000
2,885,000
1,818,594
1,818,594
1,066,406
1,066,406
183,228
1,066,406
1,249,634
1,249,634
(714,084)
535,550

Fixed assets
Investments
Current assets
Cash at bank andinhand
Current liabilities
Creditors: amounts falling due within one
year
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
Unrestricted funds
Total funds
Note
11
12
246,474
246,474
(13,500)
2025
£
302,576
302,576
232,974
535,550
535,550
535,550
535,550
1,095,164
1,095,164
(5,700)
As restated
2024
£
160,170
160,170
1,089,464
1,249,634
1,249,634
1,249,634
1,249,634

Cash flows from operating activities
Net cash usedinoperating activities
Cash flows from investing activities
Purchase of investments
Net cash usedininvesting activities
Cash flows from financing activities
Net cash providedbyfinancing activities
Change in cash and cash equivalentsinthe year
Cashandcash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notesonpages11to19form part of these financial statements
2025
£
(682,309)
(166,382)
(166,382)
(848,691)
1,095,165
246,474
As restated
2024
£
1,066,706
(160,170)
(160,170)
906,536
188,629
1,095,165

Donation and legacies
Unrestricted Unrestricted
Funds Funds
2025 2024
£ £
Donation and legacies 1,666,169 2,885,000

Grants to institutions:
Grants to institutions relating to education and livelihoods
Grants to institutions relating to health and disability
Grants to institutions relating to community
Grants to institutions relating to arts and culture
Grants to ZVMG Rangoonwala Trust (Pakistan).
2025
£
394,078
213,851
270,067
70,000
947,996
1,328,331
2,276,327
As restated
2024
£
257,214
544,211
336,418
79,348
1,217,191
535,000
1,752,191

NameofCharity Amount(£) Purpose
Art South Asia Project 70,000 Arts education and development charity
Ayati 15,000 Disability centre in Sri Lanka
Non-profit organisation dedicated to supporting British
British Pakistan Foundation 100,000 Pakistanisinthe UK
Dasra 30,000 Rebuild Fund, fund to support grassroots NGOsinIndia
Deafreach 15,000 Supporting a school for deaf childreninBurundi
Diverse Abilities 15,000 Disability charity in Devon
Gasworks 4,500 Art residency programme
GDST 6,500 Debate programme for secondary schoolsinLondon
MAITS 80,000 Promotionofresearch and educationinSouth Asia.
Habib University Trust 38,000 Towards an endowment for university scholarships
Wheels to Heal 20,000 Recycled disability equipment programme
Menterra 200,000 Social fund for education, agriculture and healthinIndia
Motivation 35,000 Wheelchair and mobility programme in India and Nepal
Research think tank committed to producing research
Equi 10,000 and policy recommendations on issues affecting the UK
Pakistan High Commission 15,000 Community programmesinLondon
Starlight 13,333 Hospital training programmeinthe UK
Enliven Mama Africa 4,000 Girls vocational traininginGhana
International Award Association 16,857 Programme for young peopleinZambia
30 Birds Foundation 25,000 Girls education programmeinAfghanistan
Upsign 20,800 STEM teacher training programmeinPakistan
Total 733,990

Bank charges
Printing, postage and
stationary
Computer costs
Legal and professional
Consultancy
Art exhibition costs
Insurance
Travelling
Memberships
Audit and accounts fees
Support
costs
£
590
838
789
19,350
43,930
786
13
5,853
721149
Governance
costs
£
71800
71800
2025
£
590
838
789
19,350
43,930
786
13
5,853
71800
791949
2024
Basisofallocation
£
560 General support
180 General support
7,281 General support
12,023 By time spent
39,464 By time spent
430 General support
764 General support
-
General support
-
General support
Governance -Statutory
_5]00_work
661402

Support costs
Grants payable
Support costs
Grants payable
Unrestricted
funds
2025
£
79,949
2,276,328
2,356,277
As restated
Unrestricted
funds
2024
£
66,403
1,752,191
1,818,594
Total
2025
£
79,949
2,276,328
2,356,277
As restated
Total
2024
£
66,403
1,752,191
1,818,594

Cost or valuation
At1 July 2024 (As restated)
Additions
Foreign exchange movement
At30 June 2025
Net book value
At 30 June 2025
At30 June 2024 (As restated)
Unlisted
investments
£
160,170
166,382
(23,976)
302,576
302,576
160,170

Trade creditors
Accruals and deferred income
2025
£
5,700
7,800
13,500
2024
£
5,700
5,700

As restated Balance at
Balance at 1 Gains/ 30 June
July 2024 Income Expenditure (Losses) 2025
£ £ £ £ £
General funds 1,249,634 1,666,169 (2,356,277) (23,976) 535,550

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2025
£
302,576
246,474
(13,500)
535,550
Total
funds
2025
£
302,576
246,474
(13,500)
535,550

Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Gainsoninvestments
Increaseincreditors
Net cash provided by/(used in) operating activities
2025
£
(714,084)
23,975
7,800
(682,309)
2024
£
1,066,406
300
1,066,706

2025 2024
£ £
Cashinhand 246,474 1,095,165

At 1 July
2024
1,095,165
1,095,165
At 30 June
Cash flows
2025
£
£
(848,691)
246,474
(848,691)
246,474