Charity nuThb¢r: 291167 Comp#ny number: 1476225 HAMILTON-EDDY&Co CTEykn, rIty CFIO 1XiJ 'rLI rrdo 8688 9284 Fax 020 8688 5292 Indig Development Group {.IL) Limiled (A company limited b), guarantee) Jeevika Trnst Trusttt's report and finAnciAI statenjents for the year ended 31 March 2025 AFW
India Development Group (U.K) Limited (A Company limited by guarantee) Contents P*ge Legal and adrninistrative infornution Trustee's Yeport Independent examiners, report Statement of financial activities Statement of financial position Notes to the financial sthternents 9-13
India Development Group (U.IL) Limited (A Company limited by guArantee) Legal and adnJini5trative infomation Charity numbtr 291167 Company reglstrilon Mumber 1476225 Buslness iddros9 44 Islingword Place Brighton BN2 9XH Regljtered offlee 39 Tamworth Road Croydon SuTrey CRO IXU Trn$tee Richard Gupw¢ll Andrew Redp Raj Siilani ThomL8 Lindsey Libby C( ATun R&suri Gourang Agrml David Bottomley Lorna Gower Vipan Bij Re$ign¢d 05112r2024 Appointed 0511212024 Resigned 05112Q024 Appointed 2610612024 Chlef exe¢Mtive Mark Roberts Imdependeni ExAmlDer David Wttden A¢eountsllts Hamilton-Eddy & Co. Chartered Accountyli 39 Tamworth Rowj Croydon SuTrey CRO IXU Bllke P*ge I
India Development Group (U.K.) Limited (A company limit by guarantee) Report of the trustee (Incorporatlng tbe direetor's report) for the year ended 31 Marcb 2025 The trustee presents his report and the financial sraietnents for the year ended 31 March 2025. The trustees. who are a150 direciors of India Dcveloprnent Group IU.K.) Lirnited for the Purposes of company law and who served during the year and up to the date of this report are sel out on page l. Struetiirei govern•n¢e and mlnagemettt The charity is constituted a ¢ornpan)' limited by guaianttt. aThJ is therefore governed by a Memornndum and Article5 of A5so¢iation. The charity is governed and managed by the mist¢¢s w4Jo are elected by the members. Curreni directors and tyustees are shown on page l. The tru51¢es have complied with the duty in section 4 of the Companies 2006 to have regard to the public benefit guidance published by the Charity Commission. ObJtetfvei Ind a¢ifvl¢leB The charit5 objectives and principal activity is to ¢omb•t poverty and unemp10¢nt in rural areas of India bv w'orkin8 with villagers io provide the appropriate resources and expertise io help th¢m achieve environmental and economic SU5tairbability in the face of the increasing ¢hallenges N)sed by climate change. The charity achieves this objeciive by working with people on the margins of rurnl sociery- Iow•caste and Mbal people. especially women- to help them build and sustain iheir livelihoods. We undertake th¢ proje¢¢s with Indian partners in s¢v¢ral swes WI work ¢losely with their communities through self-help groups. A¢hlevements aid perfomallet J¢evika ha5 continued to WOTk on developin8 a $wthinable Smart Farnj model through its main project activity 'Smart Fami India". aiming to at le&si double the incomes of small ramr5 and fwd producers whilst improvin¥ iheir resilience io clima ¢han8¢. Smart Farming is the application of di8itsl infomwtion sfftms and oth¢r agri¢ulNre related technologie5 designed to make faming both sustainable and highly productive - attd we aim lo make these opportuniiies accessible to small impoverished fam)ers. Our main implementin8 patthers in India are je Rekha Parishad (JRP) and So¢ial Change and Development ISCAD), and we have worked with many other organisaiions who are 5UPPOrting our work to d¢velop Sman Fam demonstrdtion projects and initiatives. W¢ believe that building parmerships between the corpordte, NGO. academic and Siaie (includin8 Al Disthct and local Pancha)7t levels) se¢tor5 will provide a higher qualitN' of Izfe for farmer5 and their families. by using a wide-range te¢hnologies and skills throUoUr ihe 88riculturnl value chain. There are many promising solu¢ioll5 which have the potential to improv¢ the liv¢lihcrt)ds and climate resilience of small impovcrithed farmer5 in rural areas. however our work to de shows that these are noi su¢ttssful in isolwion. an inte8rated approach 15 required. linking markd opportunities and low cost technological innovation5 with local need5 anal)'sis. training and Skills building. Drought resilieni crops. gr¢¢nhou5es and other soluiions are redundant if famiers choose the WTong Crops or cannot access Maets that provide wfficient returns. We start with local farniers. their needs and copKities and align these with an analysis of prevailing market opportunities. id¢niif)'ing ni¢he markets. out of sean cropping techniques and ropid harY¢sting cycles supported by innov*ion and technology th yield optimal rettm. Pa2
India Development Group (U.IL) Limited {A company limited by guarantee) Report of the trnst¢¢ (incorporating the direttor'y report) for th¢ year ended 31 March 2025 The foundation5 of our solution are rigorou5 proof of ¢on¢¢pts using Teal world dats driven impaet evaluation bringing together partners from acros5 the sectors io pool skills. knowl¢dg¢ and exLSe. Our Da5palla Demonstrgltion Projecl started in 2021 in Odisha and now a second project in Tamil Nadu. allows us to trial and valide poterttiAI solutions. During the year we continued to deliver our demotration proie¢ts eendIng this to include Proof of Concept (Poc) iniliatives designed to rigorously lest produdion technique5. oplimize markei alignmentlefficiency and demonstrate improved returns. Trials are being ¢arri¢d oul starting wsth mushrcrt)m pr(Mluction before further scaling takes place. F.ventually we aim to attract larger scale cornmer¢ial invesiors by encouraging them to see the opportunities offered by working wlth small farniers. In the MIng period we will continue to Strength ond improve our Proof of Con¢¢pi initiatives and will cre¥* a new research projecl to identify successful Smart Fann proje¢is in Indio and beyond in order to se¢ how these can be in¢i)Tporated into our existing activities by Working with new pthers in the NGO. corporlltr. local goyemmeni gnd a¢ademic research sectors. We have a150 developed A n¢w integrated water advocacy and management projeci aimed at bringing clean water. improved sanitation and livelihood opporfuni¢ieS to 25 tribal Yillage5 in the Daspalla b]k of Nayagarh districl. Odish India. 'This advocacy-focused project aims to strengthen lo¢al strategies to raise awareness. intluence policy, and empower community parti¢Èpation in addressin8 these challeng¢5 effe¢¢iv¢ly. The orgAnisation also continued to channel support io parther or8anisation5 AkshAya Kshetram (AK) to provide care for people with 5p¢ri41 n¢¢ds. Fiilure Plan5 In lh¢ coming peri(d we will continue to improve our Prty)f of Concept initiative$ And strengthen our networkin8 and research to identify su¢cessfvl Smart Farn) related initiatiVC5 in India and beyond in order to see how these can be incorporaied inio our existing activities. We will also extend our online presence following the launch of our new w¢b$it¢. newsletter and social media initiaiives in 2025. Financial revie The Ststement of Financi81 A¢tivilies for the year ¢nd¢d 31 March 2025 shows a nei surplus for the year of £29.318 12024.. 5UTplus £7,379), this 1$ added io the surplus fimds brought forward of £50265 from th¢ previou5 year. The total funds carried forward of £79.583 ¢ompris¢5 £52.957 of restricied funds (2024.. £22.928) and £26.626 of unrestricted funds (2024.. £27.337}. Pag¢ 3
India Development Group (U.IL) Limited (A company limited by guydrantee) Report of the trnstee {ineorporating the director's report) for the year ended 31 March 2025 Statement oftrnstees. rtspoDsibilititJ The tsvstees (who are also directors of India tkvelopmeni Group (U.K.) Limikd for the pury)ose of compan}. lawl are responsible for preparing the Trusiees. Annual Repon and the financial ststements in a¢¢ordan¢e with applicable law and United Kingdom Genernlly Accepted Accixmtirtg PTxti¢e. Company law requires the Inlee5 to prepare financial statements for each financi41 year whieh give a true and fair view of the State of affair5 of th¢ Charitable company and of the IomIng rewurces and applicaiion of resources. including the income and expenditure. of the charitsble company for that period. In preparing these financial statements, the trust¢¢s are required to: Select suitsble accounting policies and then apply them ¢onsisiently: observe the method5 and principles in the ch11¢$ SORP.. mAk¢ jud8ements and estimates that are reasonable and prudem.. slate whether applicable UK Accounting Stsndards have been followed. subject lo any materia] departures disclosed ond explained in the financial ststements,. and prepare the financial statements on the going concern basi5 unless il 15 iDoppropri•t¢ io presume that the charitable ¢ompony will ¢ontintse in operation. The twsttt$ are responsible for keeping proper accounting record5 wthich di5c105e with reasonable ac¢ura¢s' at anN' tim¢ the financial position of the charitable company and whi¢h enable them to ensure tho1 th¢ financial statements comply wilh the Companies A¢¢ 2tN)6. Th or¢ al sPonsIble for safeguarding the assets of the charitable company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Small comp*ny provtslons This report has been prepared in a¢¢ordan¢e with the 9pe¢ial provisions for SMAII companies under Part 15 of the Companies Act 2006. This report approved by the Board on 26 November 2025 and si¥ned on its behalf by RAJ Sltlanl Dir¢¢lor Page 4
India Development Group IU.K.) Limited (A company limited by %llarnttt) Independent exv4miner's report to the trnstees on the unaudited finanelal statements of India Development Group (U.K) Limited. I TOrt on the accounts of India Development Group (U.K.l Lirnited for the year ended 31 MaTch 2025 set out on pages 2tol5. ResptIVe responslbilides of trnstees md iDdeptlldeDt euminer The tnleeS (who are also the dirrflor5 of the company for the pufj)oses of company law) ttre r¢spon5ible for the preparation of the accounts. The charitys Iwstees consider thai an audit is not required for this y¢ar under srftion 144121 of the Chariti¢s Ac12011 (the 2011 Act) and that an independent examination is needed. l arn qualified to undertake the examinaiion by bein8 a qualifL¢d member of the Inltute of Chartered Accountsnts in England and Wales. Ilavin8 satisfi¢d myself that the charity is noi subject to audit uttd¢r Part 16 of th¢ Companies Aci 2006 and is eligible for independent examination. it Is my responsibility to.. exomtne accounts under section 145 of the 2011 Act: to follow the procedures laid down in the General Dkrrf¢ions given by the Charity Commission under section 145(5Xbl of ihe 201 l Act; and to stste whether particulor matters ha ¢ome to my attenticffi. BI81s of IndtptndeDt eLgminer's ststemeit My examination was carried out in accordance wilh the GeneTal Directions given by the Charity Commission. An examinaiion includes A review of the accounting records kept by the ¢haTity and a comparison of the accounts presented with those rrfords. li also include5 consideraiion of ony unusual iiem5 or disclosures in th¢ a¢counts. and the seeking of explanations from you as t¢¢$ concerning any such matters. The predureS undertaken do not provide all the evidence that would be required in an audit and. cons¢qu¢Mly. no opinion is given as to whether the a¢¢ounis present 'Iru¢ and fair view, and the report is limit¢d to those matters sei out in the statement below. Independent exmlner's stxtem¢At In ¢onne¢iion with my examin101), no matter has ¢ome to my atiention.. (i) which gives me reonable cause to believe that in any matyrial respect the requirements.. lo kttp proper accouniing records in accordance w.iih section 386 of the Companies Aci 2006: and io prepare accounts wthich accord with the a¢¢ouniing records. comply with the accounting requirements of gection 396 of the Companie5 Aci 2006 and with the methods and principles of the Statement of Recomm¢TKled Prnctice.. Accountin8 and Rewting by Chariiies h¥v¢ not been met: or {ii) to which, in mv opinion. ai¢¢niion should be drawn in ¢)rd¢r to enable a proper understgnding of the accounts to be reach Dvid Weeden F.C.A. Independen¢ eMIner Ilamilton-Eddy & Co. Chartered Accountants 39 TaMOrth Road Croydon CRO IXU 26 November 2025 P*ge S
India Development Group (U.K) Limited (A eompany limited by gu4rante¢) Stat¢m¢nt of fancial activities (incorporating the income and expenditure account) For the yeAr ended 31 March 2025 Uttrtstrlettd Restrkted 2025 Totsl 2024 Totsl Not Incoming resollrc Incoming resources from generating ffijnds.. Voluntary income 8.231 60.335 68.566 32.830 TotAI lieomlng resources 8,231 60.335 68.566 32,830 Re80uree8 expeDd¢d Cost$ of g¢n¢r8¢ing fund$'. Cost of Benetatin8 voluntary income Charttable activities Goveman¢e and adMinistrlon cos 4.130 24.711 4,130 33.948 1.170 3.243 21,186 1,020 9.237 1.170 Totsl r¢sour¢u ¢xptMd¢d 10.407 28.841 39.248 25.451 Net Incomlngl(outgolng) resourtts b¢fore trn$f¢ (2.176> 31.494 29.318 7,379 Transfer between fund$ 1.465 (1.465) N¢1 movemeD¢ In funds 30,029 29.318 7,379 Totsl fimds brought forward 27.337 22,928 50,265 42,886 Totsl fn•ds errled forward 26.626 52.957 79.583 50.265 The notes on pg¢% 9 to 15 form #n inteiral pirt of these fintt¢il sttement$. P*8t 6
India Development Group {U.K) Limited (A company limited by guarantee) Statement of fiDaDeial position as at 31 Mareh 2025 2025 2024 Nots Current 4ssets Debr9 Cash at bank and in hand 3.853 78.810 938 52287 82.663 5322$ Credlton: moints falllng dt wlthln one year 12 (3.080) 12,9601 Net current ssets 79.583 50.26$ Net 79.583 30265 Funds Restricted income fuTKIs Unrestricted Inrne funds 13 52.957 26.626 22.928 27.337 Total fu#ds 79.583 30,265 'rhe $eMent of financial position continues on the following pag¢. The notsg on pges 9 to IS fonD •tt integral prt of these fin*ncial $tstement& ge7
India DevelopmeDt Crnup (U.K) Limited (A company limited by guarantee) Statement of fin2ncRal position (Continued) Trustee statements requAred by the Companies Act 21K16 for the year ended 31 March 2025 In approving these financial statements as of the company I hereb> confirn): (a) that for the year stated above the company was enlitled to the exempuon conferred by section 477 of the Cornpanies Act 2006 . Ib) thet no notiee b¢¢n deposited at the re8iStered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audii be conducted for the year ended 31 March 2025. {¢) that the directors acknowledge thetr respon5ibilitie5 for complving with the requirements of the Act with respect to th¢ a¢¢ouniing records and the preparation of financial sthtements. These financial 5taternents hav¢ been prepared in acwrdance with the provisions applicable to companies subject to the small companies, regime and in accordance with FRS 102 ' The Financial Reporting Swidard applicable in the UK and Republic of Ireland, The financial statements wer¢ approved by the board on 26 November 2025 and signed on its behalf by RAJ Sltllll Dlreetor Company 1476225 Th¢ Dotej on pxges 9 to 15 form ittttgral of these fiDnclal ststemen ge8
India Development Group (U.K) Limited (A Company limited by guarantee) Notes to financial statements for the year ended 31 Mareh 2025 General lllfomxtio The company 15 a privale party. limited b>. guaranitt. re8iStered in England. The address of the registered otTice is 39 Tamworth Road. CToydon. SuTr¢y. CRO I X Statement of mplI*te These financial ststements have been in compli8n¢¢ wilh the provisions of FRS 102. Section l A. The Financial Reoprting Standard applicable in the UK and Republic of Ireland,. A¢eo¥n¢lng pollcles The prin¢ipal ac¢ouniing policies are sununrrised below. The ac¢ounting policies have been applied consisienily throughout the year and the pre¢eding year. 3.1. Basls of a¢¢OUDtln8 The fin8n¢ial sthtements have been prepared under the hiswric41 cost bosis. The financial s¢at¢m¢nts •T¢ pr¢par¢d in sterlin& which is the funciional CUTren¢y of the ¢niity. 32. Golng eoncern There are no material un¢¢naimies aboyi the charitys abilty to continue. 3J. Ineomlng rtsollrees All incoming resources are included in the sw¢meM of finan¢ial activities when the charity is entiilcd to the income ¥nd ihe amount cat) b¢ quantifi¢d with reasothle accuracy. The following specific policie5 are applied to particular cutegorie5 of inm.. Voluntary income is received b>" way of grant& donalions and gifts and 15 included in full in the siatement of rinancial activities when receivable. Grants where entitlemeni is not Conditional r)n the delivery. of a specific perforrn4n¢¢ by the tharity. ore recognised when the charity" becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to th¢ charity where this can be quontifi¢d. The value of services provmled by volunteers has noi been included. Page 9
India Development Group IU.K) Limited (A company lÉmited by guarantee) Notes lo financial Statements for the year ended 31 Mareh 2025 3.4. Resourees expended Exp¢nditure is recognised on an accrual basi5 as a liabilits, is in¢urr¢d. &Kpenditure includes ony VAT which cannot be fully r0vered. and is r¢port¢d &% part of the expenditure th which it relates. Costs of generating funds comprise the costs as18 with attr¥iing voluntary income. Charitable expenditure wmpriJ¢5 thos¢ COSL8 iticurred by the charity in the delivery of its activities and services for its beneficiarkes. It includes boih costs that can be allocated directl>. to such a¢tivities and those costs of an indirecl nature necessary to support them. Support Costs are tho* ¢osts in¢urr¢d direaly in support of exwditure on the obje¢¢s of th¢ choriry and include project mana8¢ment. Voluntary Income Unrutrict¢d Restrleted fynd$ funds 2024 Tothl Total Donations Re¢eived- Members & Friends Donations Received- Trusts & In5titu¢ions 8.?31 10.335 50.000 18.566 50.000 14,367 18,463 8.231 60.335 68.566 32,830 Cog1 of gellerailng voluntsry Income Reslri¢ted Trdg 2024 Total Tolil Markdin8 and N¢tyvork 4.130 4.130 3,245 4.130 4.130 3.245 Page 10
India Development Group (U.IL) Limited (A company limited by guarantee) Notes to fanCial statements for the yevdr ended 31 Mareh 2025 Costs of cbarltsble ActhTltks - Pr rAmmes in India UDreJtrleted Restrlcted furtds fundj 2025 Total 2024 Total Grn#ts to projeets Im lmd (Jhcr R¢5¢arth Expenditure Nimian Trust Jeevan Rekha Parishad Akshaya Kshetr8m Projeet costs Project Management and Consult8n¢y Project Cwdinator in India Project Development Insurance Travel exp5. IT Printin& Posta8e & Stationery 2.400 3.035 12.355 5.000 3.035 12.355 1.679 8.700 8,700 1,407 514 184 35 300 18 4.000 1.407 514 3.439 184 35 Joo 18 770 9.237 24,711 33,948 21.186 Govern*n¢e and admlnbtrallou costs Unrestrleted rund$ 2025 TotAI 2024 Total Accountano. fees Independent Examiners Fees $85 $85 585 585 510 1,170 1,170 1,020 N¢1 InMIng resoyrw for Ihe yur 2024 Net incoming resources is Stated after ch8]ng. Independeni Examinevs Fee Ftts for Accountsncy work in addition to above 585 58.5 510 510 gell
India Development Group (U.K) Limited (A compaDy limited by guarantee) Notes to fingncial statements for the year ended 31 Mareh 2025 Employees coDsultsDts Employment cost 2024 S4]aries & ¢onsultart¢y fees 14.751 10.684 14.751 10.684 No employee Te1Ved emoluments of moTe than £60.IJ)0 (2024 .. None). Nmmber of ¢mploye¢sl¢on$vltsDts The aYer4e monthly numbets of emplOye¢0n$ulfantS during the Iwr was as follows.. 2024 Number Nurnber Part time adminisiralion, fvndraising & project consulthnts None of the truses received remuneraiion for this year or the previous )ear. io. T&xAtIoD The charity's activitie5 fall within the exemptions afforded b), the provisions of the Income and Corporation Taxes Act 1988. Accordingly. there 1$ no thx10n ¢har8e in these accounts. 11. Debtsrs 2024 Oth¢r debtors 3,853 938 12. Credliors: amonnts flllng due wlthln one year 21125 2024 Accruals 3.080 2,960 Pa 12
India Development Group (U.IL) Limiled (A company limiled by guydrantee) Notes to fanCIal statements for ihe year ended 31 Mydreh 2025 13. Allty815 of net •ssets bttween fodg Unrwtricted Restrlrted funds fynds TotAI funds Fund balan¢es at 31 March 2025 &$ represented by.. Current assets Current liabilities 29,706 {3.0801 52.957 82,663 13.0801 26.626 .$2.957 79.583 14. Unresirf¢t¢d funds At At 31 March 2025 l April Incoming Outgoing 2024 rewur¢es resour¢eJ Tr*nsfers Gen¢rnl Fund 27.337 8231 (10.407) 1.465 26,626 Pirposey of uttregirlc¢ed tsnd8 The General Fund 1$ up w finan¢¢ the 8¢nernl day to day runnin8 costs of the ctwity. Page 13
India Development Group (U.K) Limited (A Company limited by guarantee) Notes to financi21 statements for the year ended 31 Marcb 2025 15. Restrleted fullds At l April Incoming Outgoing 2024 resources resourtes Tr•wfen At 31 March 2025 SNAPS Smart Fami India Water Advocacy Proje Akshaya Kshetram (AK) W¢b5ite and Communications development 965 4.110 {l.L¥JO) (14.201) (4.510) (5.000) (4.130) 35 (1,000) {500) 40,OCK) 10.0 4.710 5.625 28,909 4.990 15.401 2.452 3,947 22.928 60.335 (28.841) (1,465) 52,957 MF JRP WORD SCAD AK Mithra Foundation Jeevan Rekha Parishad Women's Ckganization for Rurnl S(Kial Change and Development Akshaya Ksh¢tram Purpow of rejirkted ftsttdj Rural lfvellhood "Sm4rt Firni" Ind oth¢r projects Indude: I. SNAPS To enhance rnenstrual h)'gi¢n¢ practices by providin¥ (t$S1b1C. affordable. and hygienic nitary nApkins to tribal wom¢n. To foster awareness ond dthigmatize mensttvation throu8h education sessions and ¢ommunity discussions. 2. Smart Indla Trainin8 and research to develop hnolog>. appropriate for the ?15t century to add$5 povery. in the context of the ever-incr¢&sing impact of climate change on rural livelih)d$. This includes developing Proof of Concepts to trial solutions before scaling. The proje¢t is also developing a Ilatabase of smart fBmi 501utions, and undertaking research io conn¢¢t these soluiions ¢r¢ating new partnehIp$. 3. Water Adv0ey Prnj¢¢t Addressing the critical issues of WASH (Water. Sanitalion. and 11)Eiene} and nutrition in Odisha is sential for improving public heahh. enhancing educational outcomes. reducing economic burd¢n5. and achieving su$tainable development. This advocacJ'_fo¢used project aims to leverage 5tral¢gic efforts ro raise awareness. influence policy. and ¢mpower community partactpation w address thes¢ challenges effecrively. 4. Ak3haya K8brtrm (AK) This is a centre for peopl¢ with special needs bd in TITuP1. Andhra Pradesh which provides residential care io peT59ns Wlth special need& with a f(xus on men health. Jeevika help5 to channel fundin¥ and support. S. Webslte ind ComTrunicti011S development This is a project funded by an individual dot)or design to strengthen Jeevikft's communicions and online presence throuth an wled Thebsite. social media and outreach P¢e 14
India Development Group (U.K) Limited (A companv limited by guarant¢¢) Notes to fmanei21 statemeDts for the year ended 31 March 2025 16. Company Ilmlted by guaraDtee India Development Group (U.K.l Limitrd is a company limited by gu8ronte¢ and accordin81}' does not have a share capital. Every member of the company undertakes to cOntribe such amount as may be required not exeeeding £1 to the assets of the charitable Company in the event of its being w'ound up %thile hc or she is a rn¢rnber. or within one year after h¢ or she ¢eases to be a memb¢r. Page IS