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2025-03-31-accounts

Maruti Trust

Annual Report & Accounts

31 March 2025

Charity Registration Number: 294436

Maruti Trust Charity Information

Charity number

294436

Board of Trustees

Mr Bachu Kotecha Mrs Ranjanben C Patel Dr Amit Kumar Mrs Kalpna Panchmatia

The Charity Administrators

Dr Shivam Kotecha (Hon. Chairman) Mrs Ranjanben Patel ( Hon. Vice Chairman) Mr Bachu Kotecha ( Hon. Secretary) Mr Amratlal Devani (Hon. Assistant Secretary) Mrs Kalpna Panchmatia (Hon. Treasurer) Mrs Naina J Cazot (Hon. Assistant Treasurer)

Bankers

Santander Plc Punjab National Bank State Bank Of India UK Ltd

Honorary Independent Examiner

Mr Amit Kanani Burleys Leicester Limited Chartered Certified Accountants 9 Gower Street Leicester LE1 3LJ

Administrative Offices

39 Warden Walk Leicester Forest East Leicester LE3 3GG

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Maruti Trust

Trustees' Annual Report

For the year ended 31 March 2025

The trustees present their annual report and the financial statements for the year ended 31 March 2025. The financial statements have been presented in accordance with the accounting policies set out in page 7 and comply with the charity's trust deed, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities 2015.

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2015 (FRS102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other

Objectives and activities for the public benefit

Maruti Trust is a registered charity and is constituted by Deed of Trust. The object of the charity is to provide help for the relief of poor, orphans, old aged, disabled, promotion of education and health care for such people. Over the years, the trust has been involved in various relief efforts for drought, famine, flood, earth quake and other natural disasters.

Achievements and performance of the Trust

• 13 outreach eye camps were performed to provide service to 2998 people with eye problems in rural areas of UP, MP, Rajasthan and Gujarat. Total of 540 cataract operations were performed to restore eye sights of poor.

• The 1,166 bed wards for Eye Hospital in Chitrakoot, provided care and services to around 280,000 people this year.

• In Chitrakoot, Maruti Trust ophthalmic out-patient department, provided care and services to over 275,300 people in 2024/2025.

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Maruti Trust

Trustees' Annual Report

For the year ended 31 March 2025

• Maruti Trust's General Medical OPD provided services to 209,800 patients during the year 2024/2025.

• Some 12,800 eye operations were performed in our ultra-modern operation theatre we donated to the Chitrakoot Eye Hospital.

• During April, August and September we served 90,800 good meals to poor and needy people in Virnagar, and Chitrakoot.

• We donated 2nd Dialysis machine in Jamnagar Hospital for free treatments.

• As usual we distributed jumpers to poor children and blankets to aged women in rural Rajasthan during cold climate.

Other notable events during the year were:

• 2 ultra-modern operation theatres in General hospital are completed and fully functional.

• Maruti Maternity Hospital is providing care to 125,000 people.

The Trustees are satisfied with the financial position of the Trust to ensure the continued activities of the Trust and to achieve its objectives. The reserves of the Trust at the end of the year look healthy and may appear more than adequate as we must safeguard decline of funding for 2025/2026 onwards as per Charity Commission's survey and cost of living crisis.

Mr Bachu Kotecha Signed on behalf of the Board of Trustees & the Charity Administrators

23 October 2025

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Maruti Trust

Independent examiner's report to the Trustees on the accounts of Maruti Trust for the year ended 31 March 2025

I report on the financial statements of the Maruti Trust for the year ended 31st March 2025 which are set out on pages 5 to 8.

Respective responsibilities of trustees and examiner

As described on page 2, the Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

It is my responsibility to:-

a) examine the accounts under section 145 of the 2011 Act;

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;

c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

My examination was carried out in accordance with 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 seeking explanations from you as trustees 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 Examiner's Statement, report and opinion

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr A D Kanani FCCA Burleys Leicester Limited Chartered Certified Accountants

9 Gower Street Leicester LE1 3LJ

23 October 2025

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Maruti Trust

Statement of Financial Activities for the year ended 31 March 2025

Notes
Incoming resources
Incoming resources from generated funds:
Voluntary income : Donations
4(a)
Interest receivable
4(b)
Total incoming resources
Resources expended
Direct charitable expenditure :
Grants and donations paid
4(c)
Charitable activities
4(d)
Management and administration
4(e)
Total resources expended
Net incoming resources
Total funds brought forward
Total funds carried forward
Total
Total
funds
funds
2025
2024
£
£
60,677
23,831
4,895
1,192
65,572
25,023
44,375
3,100
9,790
12,300
1,349
1,293
55,514
16,693
10,058
8,330
181,806
173,476
191,864
181,806

All funds are unrestricted

The annexed notes form part of the financial statements

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Maruti Trust Balance Sheet as at 31 March 2025

Notes
Current assets
Bank/building society balances
Current liabilities
Other liabilities
Net current assets
Net assets
Represented by:
Unrestricted funds
191,863 2025
£
183,806
2,000
191,863
191,863
191,864
2024
£
181,806
-
181,806
181,806

The financial statements on pages 4 to 8 were approved by the trustees on 23rd October 2025 and signed on their behalf by:

Mr B Kotecha Trustee

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Maruti Trust Notes to the Accounts for the year ended 31 March 2025

1 Summary of significant accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

2 Taxation

The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

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Maruti Trust Notes to the Accounts for the year ended 31 March 2025

3 Related party transactions

None of the trustees were paid any remuneration or expenses by the charity during the year (2024 - None).

4
Analysis of Charitable Income and expenditure
(a) Voluntary income : Donations
Gift aid donations
Tax rebate
Other donations
(b) Interest receivable
Bank deposit interest
(c) Grants and donations paid
Trauma Unit at SSST Chitrakoot
Other donations
(d) Payments for Charitable activities
Medical and eye camps
Food camps
Clothing and blankets
(e) Management and administration
Travel and subsistence
Postage, stationery and printing
2025
£
24,316
8,330
28,031
60,677
4,895
25,000
19,375
44,375
3,000
6,500
290
9,790
1,060
289
1,349
2024
£
16,343
6,253
1,235
23,831
1,192
-
3,100
3,100
8,700
3,300
300
12,300
1,090
203
1,293

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