Charity number: 291167
Company number: 1476225
HAMILTON-EDDY&Co
Chart•r•d P&oountsnt
D W W••d•n FGI
39Tamworth Road.
Croy(kn. Surr8y CRO1XU
TL'I 020 8688 9264
Fdx 020 8688 5292
Email davlthB*amllton.eddy.co.uk
Tmvxhamilton-eddy.oJ.uk
India Development Group (U.K.) Limited
{A eompany limited by guarAntee)
Jeevika Trust
Trustee's report and financial statements
for the year ended 31 Mareh 2024
ACLQUNTANT5

India Development Group (U.K.) Limited
(A company limited by guarantee)
Colltents
Page
Legal and administrative inforniation
Trustee's report
Independent examiners, report
Statement of financial activities
Statement of financial position
Notes to the financial statements
9-15

India Development Group (U.K) Limited
(A company limited by guarantee)
Legal and administrative inforniation
Charity number
291167
Company registration number 1476225
Business addres8
44 Islingword Place
Brighton
BN2 9XH
Registered office
39 Tamworth Road
Croydon
Surrey
CRO IXU
Trustee
Richard Gupwell
Andrew Redpath
Raj Sitlani
Thomas Lindsey
Libby Cooper
Amlika Lal
Gourang Agrawal
David Bottomley
l.orna Gower
Vipan Bij
Resigned 0211112023
Appointed 2610612024
Cblef exeeutlve
Mark Roberts
Independent Examlner
David Weeden
Accountsnts
Hamilton-Eddy & Co.
Chartered Accountant
39 Tamworth Road
Croydon
Surrey
CRO IXU
Bankers
The Co-operative Bank
Page I

India Development Group (U.K.) Limited
(A company limited by guarantee)
Report of the trustee (incorporating the director's report)
for the year ended 31 March 2024
The trustee presents his report and the financial statements for the year ended 31 March 2024. The trustees. who are also
diTectors of India Development Group (U.K.) l.imited for the purposes of company law and who served during thc year
and up to the date of this report are set out on pag¢ l.
Strncture? govern&nce and management
The charity is constituted as a compaT]y limited by guarantee, and is therefore governed by a Memorandum and Articles
of Association. The charity is governed and managed by the trustees who are elected by the members. Current directors
and trustees are shown on page l.
The trustees have complied with the duty in section 4 of the Companies Act 2006 to have regard to the public benefit
guidance published by the Charity Commission.
Objectlves and actlvfities
The charity's objectives and principal activity is to combat poverty and unemployment in rural areas of India by working
with villagers to provide the appropriate resources and expcrtise to help them achieve environmental and economic
sustainability in the face of the increasing challenges posed by climate change.
The charity achieves this objective by working with pcople on the margins of rural society - low-caste and tribal people,
especially women - to help th¢m build and SU8thin their livclihoods.
We undertake these projects with Indian partners in several stat¢s who work closely with their communities through
self-li¢lp groups.
A¢hlevementJ #Dd perforn]ance
Jeevika has continued to work on developing a sustainable Smart Farni model through its main project activity "Smart
Fam India aiming to at least double the incomes of small farniers and food producer.s. Partn¢rs have included Brunel
University, Jeevan Rekha Parishad, Kh¢yti (low cost greenhouses), Social Change and Development (SCAD), Ice Make
India Ltd, Department of Agriculture and Farniers Empowennent (Govt. of Odisha) and many others who are supporting
and working with us to develop our Smart Fami demonstration projects and initiatives.
Smart Farn]ing is the application of digital inforniation systems and other agriculture related technologies designed to
make faming both sustainable and highly productive - and we aim to make these opportunities accessible to small
impoverished farniers.
We believe that building partnerships between the corporate, NGO, academic and State {in¢luding at District and local
Panchayat levels) sectors will provide a higher quality of life for farniers and their families, using wide-ranging
technologies throughout the agricultural value chain These include Controlled Environment Agriculture, Chill_chain
Management, and the effective uptak¢ of online resources.
These integrate the use of green energy sources, which together can ensure the quality of produce, r￿uce food wastage
and pemit access to wider markets to improve commercial viability. while making a significant contribution to actton
against climate chang¢.
During the year we continued to deliver our demonstration project using low cost greenhouses, linked to our solar cold
storage. digital empowernient training and marketing initiatives for small fanners. This is being extended to include
Proof of Concept (Poc) initiatives designed to rigorously test production techniques. optimi7.e market
alignmentlefficiency and demonstrdte improved returns. Trials are being carried out starting with mushroom production
before further scaling takes place.
Page 2

India Development Group (U.K.) Limlted
(A company limited by guarantee)
Report of the trustee (ineorporating the director's report)
for the year ended 31 March 2024
F.ventu2lly we hope to attract larger scale commercial investors by encouraging them to see the opportunities offered by
working with small farniers. We also completed project WELL an integrated water management project bringing clean
water. improved sanitation and new livelihood opportunities Created by better I￿lgatIOn and fish farming initiatives for
480 tribal villagers.
The organisation also continues to channel support to partner organisations Social Change and Development (SCAD) for
cnvironm¢ntal and tree planting activities and Akshaya Kshetram (AK) to provide care for people with special needs.
Fulure Plans
In the coming period we will continue to strengthen and improve our Proof of Concept initiatives and will crcatc a new
research project to identify successful Smart Farni projects in India and beyond in order to see how these can be
incorporated into our existing activities by working with new partners in the NGO, corporate, lo¢al government and
acadcmic research sectors.
Financhal review
The Slalement of Financial Activities for the year ended 31 March 2024 shows a net surplus for the year of £7,379
(2023.. deficit £9,412), this is added to the sU￿lUS fijnds brought fonvard of £42.886 from the previous year. The total
funds Ca￿led forward of £50,265 comprises £22,928 of restricted ￿ndS (2023.. £14,624) and £27.337 of unrestricted
funds (2023.. £28,262).
Statement of trust¢es' responslbllitles
The trustees (who are also directors of India Dcvclopment Group (U.K.) Limited for the purpose of company law) are
responsible for preparing the Trustees, Annual Report and the financial statemenls in accordance wilh applicable law
and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial stat¢ments for each financial year which give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources, including the
income and expenditure, of the Charitable company for that period. In preparing these financial statem¢nts, the trustees
are required to..
select suitable accounting policies and then apply them ¢on51Stently'
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent,
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed
and explained in the financial statements. and
prepare the financial slat¢ments on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time
the financial position of the charitable company and which enable them to ensure that the financial statements comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitabl¢ cotnpany and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company provisions
This report has been prepared in accordance with the special provisions for small Companies under Part 15 of the
Companies Act 2006.
Page 3

India Development Group (U.K.) Limited
(A eompany Ixmited by guarantee)
Report of the trustee (ineorporating the director's report)
for the year ended 31 March 2024
This report was approved by the Board on 5 December 2024 and signed on its behalf by
Raj Sitlanl
Director
Page 4

India Development Group (U.IL) Limited
(A company limited by guarantee)
Independent examiner's report to the trustees on the unaudited financial statements of India
Development Group (U.K) Limited.
I report on th¢ accounts of India Development Group (U.K.) Limited for the year ended 31 March 2024 set out on pag¢s
2tol5.
Respective responsibilities of trustees and independent examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the accounts. The charity's truste¢s consider that an audit is not required for this year und¢r section 144(2)
of the Charities Act 2011 (the 201 l Act) and that an independent examiT]ation is needed. l am qualified to undertake the
examination by being a qualified member of the Institute of Chartered Accountants in F.ngland and Wales.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible
for independent examination, it is my responsibility to..
examine the a¢¢ounts under section 145 of the 2011 Act.
to follow the procedures laid down in the General Directions given by the Charity Commission under section
145(5)(b) of the 201 l Act; and
to state whether particular matters have come to my attention.
Basls of Independent examlner's statement
My examination was carried out in accordance wtth the General Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented
with those records. It also includes consideration of any unusual items or disclosures in the accounts. and the seeking of
explanaiion5 from you as trustee5 Concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and, consequently. no opinion is given as to whether the accounts present a
'true and fair view, and the report is limited to those matters set out in the statement below.
Independent examlner's statement
In connection with my examination, no matter has come to my attention..
(i) which 8iv¢s me reasonable cause ro believe that in any material r¢5pect the requirements..
to keep proper accounting records in accordance with section 386 of the Companie$ Act 2006. and
to prepare accounts which accord with the accounting records. comply with the accounting requirements of
section 396 of th¢ Companies Act 2006 and with the methods and principles of the Statement of
Recommended Practice: Accounting and Reporting by Charities
have noi been met. or
(li) to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be
reached.
David Weeden F.C.A.
Independent examiner
Hamilton-Eddy & Co.
Chartered Accountants
39 Tamworth Road
Croydon
CRO IXU
5 December 2024
Page 5

India Development Group {U.IL) Limited
(A company limited by guarantee)
Statement of financial actlvities (incorporating the income and expenditure account)
For the year ended 31 March 2024
Unrestricted Restrleted
funds
funds
2024
Totsl
2023
Total
Notes
Incoming resources
Incoming resources from generating funds..
Voluntary income
7,297
25.533
32,830
22,757
Total fineomlng resources
7,297
25.533
32.830
22,757
Resour¢es expended
Costs of generating funds..
Cost of generating voluntary income
Charitable activities
Governance and administration costs
Total re80urces expended
1,870
5,220
1.020
.375
15,966
3,245
21,186
1,020
,200
29,599
1,370
8,110
17.34
25,451
32,169
Net IncomAngl(outgofing) resourcej
before transfers
(813)
8,192
7.379
(9,412)
Transfer between funds
(112)
112
Net movement in fund8
(925)
8,304
7.379
(9,412)
Total funds brought forward
Total funds evdrrfied forward
28,262
14.624
42,886
52,298
27,337
22,928
50,265
42,886
The notes on pages 9 to 15 forni an integral part of these financial ststements.
Page 6

India Development Group (U.K.) Limlted
(A company limited by guarantee)
Statement of financial position
as at 31 March 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
938
52,287
938
44,708
53,225
Creditors: Ydmounts fallfing
due within One year
Net current assets
45.646
12
(2,960)
(2,760)
50,265
42,886
Net assets
50,265
42,886
Funds
Restricted income funds
Unrestricted income funds
13
22,928
27,337
14,624
28,262
Total fund$
50,265
42,886
The statement of financial position continues on the following page.
The notes on pages 9 to IS form an integral part of these nnaneial statements.
Page 7

India Development Group (U.K.) Limited
(A company limited by guarantee)
Statement of financial position (continued)
Trustee statements required by the Companies Act 2006
for the year ended 31 March 2024
In approving these financial statements as trustee of the company I hereby confirni..
(a) that for the year stated above the company was cntitled to the exemptiOTJ conferred by 5¢Ction 477 of the Companies
Act 2006 .
(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies
Act 2006 ￿queSting that an audit be conducted for the year ended 31 March 2024.
(c) that the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
the accounting records and the preparation of ftnancial ststements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the
small companies, regime and in accordance with FRS 102 The Financial Reportin8 Standard applicable in the UK and
Republic of Ireland,
The financial statements were approved by thc board on 5 Dc¢¢mber 2024 and signed on its behalf by
Raj Sitlanfi
Direetor
Company number: 1476225
The notes on pages 9 to 15 form an integral part of these financial ststements.
Page 8

India Development Group (U.K.) Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
General Infomation
The company is a private company, limited by guarantee. registered in England. The address of the
registered ofrice is 39 Tarnworth Road. Croydon, Surrey, CRO I XU
ststemeDt of eompliaD¢e
These financial statements hav¢ been pepared in compliance with the provisions of FRS 102. Section l A.
The Finan¢ial R¢oprting Standard applicable in the UK and Republic of Ireland,.
Accounting policles
The principal accounting policies are summarised below. The accounting policie5 have been applied consist¢ntly
throughout the year and the preceding year.
Bagis of Accounting
The financial statements have be¢n prepared under thc historical cost basls.
The financial statements are prepared in sterling) which is the ￿nCtIOnal currency of the entity.
3.2. Going coneern
There are no material uncertainties about the charitys ability to continue.
3.3. Incomlng resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the
income and the amount can be quantified with reasonable aecura¢y. The following specific policies are applied to
particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of
financial activities when r¢ceivable. Grants where entitlement is not conditional on the deliv¢ry of a specific
perforn)ance by the Charity, are recognised when the charity become5 unconditionally entitled to the grant,
Donated services and facilities are included at th¢ value to the charity where this can be quantified. The value of
services provided by volunteers has not been included.
Page 9

India Development Group (U.IL) Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 Mareh 2024
3.4. Resources expended
Expenditure is recognised on an accrual basis as a liability is incu￿ed. Expenditure includes any VAT which
cannot be fully recovered. and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the Costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocat¢d directly to such activities and those costs of an
indirect nature necessary to support them.
Support costs are those costs incurred dtrectly in support of expenditure on the objects of the charity and include
project management.
VoluntAry Ineome
Unrestrlcted Restricted
funds
funds
2024
Total
2023
Total
Donations Received - Members & Friends
Donations Received Trusts & Institutions
7,297
7.070
18,463
14,367
18.463
11,959
10.798
7,297
25,533
32,830
22,757
Cost of generAting voluntsry Income
Unrestricted Reslrleted
nds
funds
2024
Total
2023
Total
Funding Development OtTicer
1,870
1,375
3,245
,200
1,870
1,375
3,245
.200
Page 10

India Development Group (U.K.) Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
Costs of charitable actlvitles - Programmes in India
Unrestricted Restricted
funds
fund$
2024
Total
2023
Total
Grants to projects in India
SCAD - Nirnian Trust
Jeevan Rekha Parishad
Project costs
Project Management and Consultancy
Project Development
Insurance
IT
1,679
11.114
1,679
2.950
18,155
4.000
266
184
770
4,000
3,439
184
770
5,800
1,600
253
841
3,173
5,220
15,966
21,186
29,599
Governance and admlnlstratlon costs
Unrestrleted
funds
2024
Total
2023
Total
Accountancy fees
Independent Examiners Fec5
General cxp¢nses
510
510
510
510
469
469
432
1,020
1,020
,370
Net Ineomlngl(outgoing) resources for the year
2024
2023
Net incomingl(outgoing) resources is stated after char8in8'.
Independent Examinerfs Fee
F¢es for Accountancy work in addition to abov¢
510
510
469
469
Page 11

India Development Group (U.K.) Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
Employees and consultants
Employment costs
2024
2023
Salaries & consultancy fees
10,684
8,600
10,684
8,600
No cmployee received emoluments of more than £60,000 (2023 .. Non¢).
Number of employeeslconsultants
The average monthly numbers of employeeslconsultants during the year was as follows..
2024
Number
2023
Number
Part time administration. fundraising & project consultants
None of the trustees received remuneration for this year or the previous year.
10.
Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation
Taxes Act 1988. Accordingly, ther¢ is no tsxation charge in these accounts.
11.
Debtors
2024
2023
Other debtors
938
938
12.
Creditors: amounts falllng due
Jvithin one year
2024
2023
Accruals
2,960
2,760
Page 12

India Development Group (U.K.) Limxted
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
13.
Analysis of net assets between funds
Unrestricted Restrlcted
funds
funds
Total
funds
Fund balances at 31 March 2024 as represented by:
Cu￿ent assets
Current liabilities
30.297
(2.960)
22,928
53,225
(2.960)
27.337
22.928
50,265
14.
Unrestrlcted funds
At
l Aprll Incomfftng Outgolng
2023 resources
resources Transfer$
At
31 March
2024
General Fund
28.262
7,297
(8,110)
(112)
27,337
Purposes of unrestrlcted fund8
The General Fund is set up to finance the general day to day running costs of the charity.
Page 13

India Development Group (U.K.) Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 Mareh 2024
IS. Restricted funds
At
l Aprll Ineomlng Outgoing
2023
resourees
resources
At
31 March
2024
Transfers
SNAPS
Smart Fam) India
SCAD- Social Change and
Development
Solar Tech Cold Chain
Management Project
Akshaya Kshetram (AK)
Website and Communications
development
4,000
10,000
4,463
(3,035)
(4,535)
(4,963)
{1,355)
965
4.110
500
2,648
(2.260)
(388)
13,331
2,070
5,000
15,401
2.452
(2,548)
14,624
25,533
(17,341)
112
22.928
Indlan Partners
MF
JRP
WORD
SCAD
Mithra Foundation
Jeevan R¢kha Parishad
Women's Organlzation for Rural
Soclal Change and Dev¢lopment
Purposes of restrleted funds
Rural livelihood "Smgrt Fam" and other projrfts Include:
I. SNAPS
To enhance menstrual hygiene practices by providing arcessible, affordable, and hygienic sanitary napkins
to tribal women. To foster awar¢n¢ss and destigmatize menstruation through education sesslons and
community discussions.
2. Smart Farm Indla
Training, Research and Development (inc. Low-cost greenhouses) Developing appropriate technology for
the 213t century to address poverty in the context of the ever-increasing impact of climate change on rural
livelihoods. This includes building partnerships to link technologies such as controlled environment
agriculture. solar cold storage, and rural inforniation systems. The project is also developing a database of
smart farni solutions, new website, and training resource hub.
3. SCAD - Social Change and Development
Funded by individual and corporate donors our local parther SCAD is undertaking environmental and local
relief work for those most impacted by poverty- nomadic gypsi¢Sy persons affected by lepr05y, orphans,
elders, and migrant workers.
4. Solar Tech Cold Chain Management Project
runded by Brunel University and UK Rescarch and Innovation (UKRI). The project led by Jeevika is being
developed with several partners including Brunel University. The work is being undertaken in three phases
A. Market assessment for solar powered cold storage and I st mile distribution system for horticulture
products in Odisha (completed 2021) B. Pilot Testing and demonstration of the Sol-Tech technology in
Odisha (underway) C. Comm¢rcialisation and funher d¢v¢lopm¢nt of the Sol-Tech technology in Odisha
(planned)
Page 14

India Development Group (U.IL) Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
5. Akshaya Kshetram (AK)
ThTS is a centre for people with special needs based in Tirupati, Andhra Pradesh which
provid¢s residential care to persons with special necds. with a focus on mental health.
6. Website and Communieations
development
This is a project funded by an individual donor designed to strengthen Je¢vika's
communications and online presence through an updated website, social media and outreach
16.
Company Ilmited by guarantee
India Development Group (U.K.) Limited is a company limited by guarantee and accordingly does not have a
shar¢ capital.
Every member of the company undertakes to contrtbute such amount as may be required not exceeding £1 to the
assets of the ¢haritabl¢ company in the event of its being wound up while he or she is a member. or within one
year after he or sh¢ ceases to be a member.
Page 15