Charity reglstratlon number 328878 (England and Wales)
THE LADUMA DHAMECHA CHARITABLE TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE LADUMA DHAMECHA CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr S R Dhamecha
Mr P K Dhamecha
Mr M S Dhamecha
Charlty number
328678
Prlnclpal address
2 Hathaway Close
Stanmore
Middlesex
HA7 3NR
Audltorg
KLSA LLP
Kalamu House
11 Coldbath Square
London
EC1R 5HL
Banker•
Bardays Bank PIC
Acorn Hou88
36138 Park Royal Road
London
NW10 7JA

THE LADUMA DHAMECHA CHARITABLE TRUST
CONTENTS
Page
Trustee8' report
ststement of trustees. responsibillties
Independent auditofs report
Stat8ment of financial 8Ctivltles
Balan￿ sheet
ststement of cash flows
Notes to the financlal slatements
10-17

THE LADUMA DHAMECHA CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial ststements for the year ended 31 March 2025.
The financial statements have been prepared In accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's [goveming documentl, the Charities Act 2011 and "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 Republlc of Ireland IFRS 102).
(effective 1 January 2019).
Objectlves and actlvltles
The aims of the trust are to provide the following..
To provide relief for sickness by provision of medicines and medical equipment andlor improvlng Ihe
facilities at the hospltals as the trustees determine.
- To provide for the advancement of education andlor educational establishment in rural areas so as to make
children self sufficient in the longer term
Such other charltable purposes as the trustees shall determine.
The trustees have paid due regard to guldance Issued by the Charity Comrn15slon In decldlng what aclivilies the
charity should undertake.
Achlevements and performance
Durlng the year the Trust received general donations of £2,001,000 (2024.. £2,120,000).
The trust had donated total of £1,859,238 (2024.. £1,624,314) for varlou5 chadtable actlvlties during the year.
The trustees wlsh to express their gratitude for the donations recelved.
Flnanclal revlew
The financial controls of the trust are managed and controlled by the Trustees without any remuneralion.
Reserves pollcy
It is the policy of the trustees at all times to maintain sufficient reserves in cash or cash fijnds lo meet all future
commitments in full. The trustees monitor the level of reseNes at periodic intervals. All funds held are unrestricted.
Rl8k managemfrnt
The trustees have assessed the major risks to which the charity is exposed, and are sallsfied that systems a￿ In
place to mitigate exposure lo the major risks.
The principal risks to which the Charity Is exposed are consldered to be..
Credit risk
Currency risk
Interest rale risk
other price risk
Plans for future periods
Plans for the future
The charity plans to continue the activities outllned above In the forthcoming years as the trustees shall deternine.
Structure. govemance and management
The Laduma Dhamecha Charitable Trust is governed by the Trust Deed daled 23 March 1990 for general purpose
and the charity registration number 328678. The charity consists of three trustees who manage the activltles of the
fund.

THE LADUMA DHAMECHA CHARITABLE TRUST
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who Served during the year were:
Mr S R Dhamecha
Mr P K Dhamecha
Mr M S Dhamecha
Trustees training and recrultment
en appointing new Trustees to the charity, the Board of Trustees conslder the skills. knowledge and experlence
of the individual in making the appointment.
All Trustees have been allocated an area of responsibillty which, where possible, is in accordance with their skllls
and experience.
Volunteers
The volunteers are involved In general management and core activitles of the Charlty.
The Trustees would Ilke to acknowledge the tremendous efforts of the volunteers and the many supporters of the
Charity for their contSnuous support In helping the Charity to achieve its objectives.
etTU
s, repo
pprove
ytheBp
of Trustees.
Dhamecha
rustee
9 September 2025

THE LADUMA DHAMECHA CHARITABLE TRUST
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The tnjstees are responsible for preparing the Trustees, Report and the financial slatements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and 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 charlty and of the incoming resources and
applicatlon of resources of the charity for that year.
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.,
make judgements and estimates that are reasonable and prudent.,
stale whether appllcable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements; and
prepare the financial statements on the golng concem basls unless it is inappropriale to presume th81 the charity
will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose wtth reasonable accuracy at any
time the financial position of the charlty and enable them to ensure that the financial statements comply wlth the
Charftles Act 2011. the Charity (Accounts and Reports) Regulations 2008 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 LADUMA DHAMECHA CHARITABLE TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE LADUMA DHAMECHA CHARITABLE TRUST
Oplnion
We have audited the financial stalemenls of The Laduma Dhamecha Charilable Trust (the 'charity') for the year
ended 31 March 2025 which comprise the statement of financial activities, the balance sheet. the statement of cash
flows and notes to the financial statements, including significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reporting Standard applicgble in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Pracb'ce)-
In our opinion, the financlal statements..
give a true and fair view of the state of the chaTIty's affelrs as at 31 March 2025 and of Its incoming resources
and application of resource5. for the year then ended-
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practlce,.
and
have been prepared in accordance with the Charities Act 2011.
Ba818 foroplnlon
We conducted our audit in accordance with Intemational Standards on Auditing IUKI {ISAs {UKII and applicable
law. Our responsibilities under those standards are fijrther described in the Auditor's responsibilities for the 8udit of
the financial statements sectlon of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, includlng the FRC'S Ethical
standard, and we have fulfilled our other ethicgl responsibilities in accordance with these requlrements. We belleve
that the audit evidence we have obtained is sufficient and appropriate to provlde a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounllng In the preparation of the financial statements is approprlate.
Based on the work we have performed, we have not identffied any material uncertainties relating to events or
condrtions that, individually or collectively, may cast significant doubt on the charlty's ability to continue as a going
concem for a pedod of at least ￿e1ve months from when the financial statements are authorised for Issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
Other Informatlon
The other informatlon comprises the information included in the annual report other than the fInancial statements
and our auditor's report thereon. The trustees are responsible for the oiher informatlon contsined within the annual
port. Our opinion on the financial statements does not cover the other information and, except to the extent
othe￿iSe explicitly stated in our report, we do not express any fom of assurance conclusion thereon. Our
responsibility is to read the other informatlon and, in doing so, conslder whether the other information 15 malerialFy
inconsistent wlth the financial stalements or our knowledge obtained in the Gourse of the audit or Othe￿ISe appears
to be materially misstated. If we identify such malerial inconsistencie5 or apparent material misstatements, we are
required lo determine whether this gives rise to a material misstatement in the financial stalements themselves. If,
based on the work we have performed, we Gonclude that there is a material misslatement of this other information,
we are required to report that fact.
We have nothing to report in thi5 regard.

THE LADUMA DHAMECHA CHARITABLE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE LADUMA DHAMECHA CHARITABLE TRUST
Matters on whlch wa are raqulred to report by excepiion
We have nothing to report in respect of the following matters in relation to which the Ch81ities (Accounts and
Reports) Regulations 2008 requires us to report to you if, in our opinion=
the information given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept- or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responslbllltles of trustees
As explained more fully in Ihe statement af Iruslees, responsibilities, the trustee5 are responsible for the preparation
of the financial 5tatemenls and for belng satisfied that they give a true and fair view, and for such internal control as
the trustees deterrnine is necessary to enable the preparatlon of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for
assessing the charity's ability to continue as a going concern, disclosing, as applScable, matters related to going
concern and using the going concern basis of accounting unless the tru5tee5 either intend to cease operalions, or
have no reali5tlc alternatlve but to do so.
Audltorfs responslbllltle8 for the audlt of the flnanclal statements
We have been appointed as auditor under Section 144 of the Charities Act 2011 and report in accordance wlth the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due lo fraud or error, and to issue an auditols report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered materlal if, individually or in the aggregate, they could reasonably be expected lo inlluence
the economlc declsions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures In
line with our responsibilities, outlined above, to delect material misstatements In respect of irregularlties, includlng
fraud. The extent to which our proCedU￿S are capable of detecting irregularities, including fraud, is detailed below..
Our approach to identifying and assessing the risks of material misstatement in respect of irregularitles, Includlng
fraud and non-compliance with laws 2nd regulations, was as follows..
the engagemenl partner ensured that Ihe engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compllance wilh applicable laws and
regulations.,
we identified the laws and regulations appllcable to the charlty through discussions wlth d1￿Clor$ and
other management. and from our commercial knowledge and experience ofthe sector,. and
we focused on specific laws and regulations which we considered may have a direct material effect on
the operalSons of the charity financial statements or the operations of Ihe charity, including the Charities
Act 2011, data protection, anti-bribery, environmental and health and Safety legislation.

THE LADUMA DHAMECHA CHARITABLE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE LADUMA DHAMECHA CHARITABLE TRUST
We a55essed the susceptibility of the Charity's financial statements to materlal mlss18temant. including obtaining an
understanding of how fraud might occur. by..
making enquirie5 of management as to whefe they considered there wa8 8u8ceplibilily to fraud, thelr
knowlèdge of actual, suspected and alleged fraud- and
consldaTlng the Intemal controls in place to mltlgate rtsks of fraud and non-compliance with laws and
regulatlons.
To address the rlsk of fraud through management bias and overrlde of controls, we:
performed allalyilcal Procedures to Identlfy any unusual or unexpected relationshlps.,
Ipsled journal entrles to Identlfy unusual transacllons.,
carried out 8 revlew ol the Inve8lm8nl8 ￿qU￿ed and dlsposed durlng the year en5urlng Iransaclion&
were al 8rm's length.
Investigated Ihe rationale behind slgnlfic8nl or unusual transactions.
Verflled donations to Ihe agreements held and to the suppoitng recelpl8.
In re8pons8 lo the risk ol Irregijlarllles and non-compll8nce wlth laws and regulatlons, we deslgned procedures
whlch Included, bul were not lirniled to-
4greelng financlal statement disclosures to und8Tlylng supportlng documentation.,
enquiring of management as lo aclual and polentlal Iltlgatlon and claims.
There are Inherent Ilmllallons in the audil proceLlures descAbed above., any instance of non-compll8nce with laws
and regulallon5 and Iraud whlch Is far removed Irom transacllons rellecled In the financlal statements would
diminish the Ilkellhood of detecllon. Furthermore, the risk of nol del8ciing a materlal mis8lat8ment due to fraud is
greater Ihan the rlsk of not d&leclSng one resulllng from error,
Fraud may Involve deliberate concealment by, for example. forgery Dr inlentlonal mlsrepTesenlallon, or Iliiough an
8Ct of collusion that would mlllgate Intem81 controls .A fijrther descrlpllon of our responslbllitles for the audlt of the
rinanclgl slatemenls is located on the webslte of Ihe Financial Reportlng Council at.. http.'lthw.frc.org.ukl
audllorsresponsibilltles. Thls descriplion forms part of our auditorfs r8porL
A further descrlpllon of our responsibilllles Is avall8ble on the Flnanclal Rep¢yting Councll's wabsite al.. https:11
www.frc.org.uklaudltorsresponslblllt(es. Thls description ftrfms part of our audllorfs report.
Ug0 of our report
Thls report Is made solely to the ChaiiV3 trustees. as a body. in a￿ordanCe with section 144 of the Ch8rflles Acl
2011 and tha regulalSons made under 8ecllDn 154 of that Act. Our audit work has been undertaken so Ihal we mlghl
slate ID the Charity's trustee5 those matters we are requlTed to stale to them in an auditorfs report and for no other
purpose. To the fullest extenl permStted by law. we do not accept or assumo re5pun51bility lo anyone oth8r than Ihe
Ch8rlty'5 IIu31ees as a body, for our audit work. for this repor( OT for the opinlon5 we have formed.
Shilp4 Chheda (Senior Statutory Audltor)
For and on behalf of KLSA LLP. Statutory Audilor
Chartered Accountants
Kalamu House
11 Coldbalh Square
London
EC1R 5HL
9 September 2025

THE LADUMA DHAMECHA CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted
funds
2025
Unrestrfcted
funds
2024
Notes
Incom• from:
Donations
Investments
2,001,000
296,952
2,120,000
388,203
Tot41 In¢om•
2,297,952
2,508,203
Expendlturo on:
ab
Donations
Govemance Costs
1,859,238
3,362
1,624,314
3.121
Totsl charltsble expendlture
1,882,800
1,627,435
Total expendlturn
1,882,600
1,627.435
Net gainsl{lossesl on investm8ntS
10
(329,676)
{80.204)
Net incomo and movement In funds
105,676
818,564
R•conclllatlon of lund8'.
Fund balance5 at l April 2024
4,323,433
3,504,869
Fund balance8 at 31 March 2025
4,429,109
4,323,433
The statement of financial actlvltles includes all galns and10s8e$ re¢ognl$ed in Ihe year, All Income and expenditure
derive from continuing activities.

THE LADUMA DHAMECHA CHARITABLE TRUST
BALANCE SHEET
AS AT31 MARCH 2025
2026
2024
Notes
Flxed assets
Inv8slments
Current assets
Cash at bank and in hand
12
3,178,168
2,927,585
1,251,721
1,396,828
Credltors: amounts falllng due wlthin
one year
13
(7801
(780)
Nat currant assets
1,250,941
1,395,848
Total a88•ts lè•s current Ilabllltlos
4,429,109
4,323,433
Income funda
Unrestrlcted funds
4.429.109
4,323,433
4.429.109
4,323.433
The finan
signed
talements w
tsbe
approve
by the tnistees and authorlsed for issue on 9 September 2025 and are
hamecha
Trustee

THE LADUMA DHAMECHA CHARITABLE TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flovrts from operating actlvitles
Cash generated from operations
138,400
492,565
Investlng actlvltles
Purchase of investments
Proceeds on disposal of investments
Investment income
{3,280,2581
2,700,000
296,952
(1,200,000)
386,203
Net ca8h uged In Investlng activltle8
(283,3061
1813,797)
Net cash u8ed In flnanclng actlvltles
Net decrea•e In cash and cash equlvalents
(144,9081
1321,232)
Cash and cash equivalents at beginning of year
1,396,828
1,717,860
Cash and cash equlvalents at end of yéar
1,251,721
1,396,628

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
1.1 Accounting conventlon
The financial statements have been prepared in accordanc8 Wlth the charity's Igoverning documentl, the
Charities Act 2011 , FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland.
{"FRS 102,1 and the Charlties SORP "Accounting and Reporting by Charities.. Slatement of Recommended
Practice applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021. (effective 1 January 2019). The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are preparèd In sterllng, whlch Is the functlonal curr8ncy of the charlty. Monetary
amounts in these flnanclal statements are rounded to the nearest £.
The accounts 17ave been p￿pared under the historical cost convention modlfled to Includ8 the market value of
investments. The princlpal accounting policies adopted are set out below.
1.2 Golng concern
At the tlme of approvlng the flnanclal statements, the trustees have a reasonable expectation that the ch8rity
has adequale resources to continue in operational existence for the foreseeable future. Thus the trustee5
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charltabla fund8
Unrestricted fund5 are available for use at the dIsC￿tion of the trustees in furtherance of their charitable
objectives.
1.4 Incomè
Donats'ons and other income are accounted into the accounts on a received basls.
Income from equilies and any pooled investment vehicles which distrfbute income, is accounted for on an
accruals basls on the date stocks are quoted ex4ividend. or in the case of unquoted instruments, when the
divldend Is declared. Income from other investments are accounted for on an accrual8 basis.
Valuatlon and classlflcatlon of Inv•slment8
Investment assets and liabilities are included in the financial statements at fair value. lfvhere separate bid and
offer prices are available, the bid price is used lor investment assets and the offer price for investment
Ilabllllies. Otherwise, the closing single price, single deallng price or most recent transaction price Is used.
ere quoted or other unit prices are not available. the Trustees adopt valuation techniques appropr6ate to
the class of investment. Details of the valuation techniques and principal assumptions are given in the notes
to the financial statements wher8 used.
The methods of determining falr value for the principal dasses of investments are..
Equities and certain pooled investment vehicles which are traded on an active market are included at the
quoted price, which is nomially the bid price.
Unitised pooled investment vehicles which are not traded on an active market but where the manager is
able to demonstrate that they are priced daily, weekly or at each Month end, and are actually traded on
substantially all pricing days are induded al the last price provided by the manager at or belore the year
end.
1.5 Expendlture
Expenditure is recognised when il is incurred.
10-

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
(Continued)
1.6 Flxgd asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel{expenditurel for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other 5hort-term liquid
investments with original maturities of three months or less.
Baslc flnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
Interest method unless the arrangement constltules a financing transactlon, where the transactlon is
measured 81 the present value of the future receipts discounted at a market rate of interest. Financial assets
classlfied as rec81vable wlthln one year ar8 not aMor￿Sed.
1.8 Forelgn exchango
Transactions In currencles other than pounds sterllng are recorded at the rates of exchange prevaillng at the
dates of the transactlons. At each reporting end date, monetary assets and liabilities that are denominated in
foreign currencies are retranslated at the rates prevalllng on the reporting end date. Gains and 10sse5 arising
on translation are included in net incomellexpenditure) for the perlod.
1.9 Taxatlon
The trust is a registered charity and accordingly is exernpt from taxatlon on Its income and gain where they
are applled for charitable purposes.
Crltlcal accountlng egtlmatos and Judgements
In the appllcatlon of the Gharily's accounting policies, the trustees are ￿qU5r8d to make judgements, estimate8
and assumpllons about the carrying amount of assets and Ilabllities that are not readily apparenl from other
sources. The e5timale5 and associated assumpllons are based on hi51orical experlence and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estirnates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations
Unrestrlcted
funds
2025
Unrestricted
lunds
2024
Donations and gifts
2.001,000
2,120.000
11

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incomè from investmènts
Unrestricted Unrastri¢ted
fund8
funds
2025
2024
Interest Income from structured note5
Income from dividends
Interest receivable
248,873
38.720
11,359
348,576
24.634
12,993
296,952
386,203
Expendlture on charltable actlvltl•8
Donatlons Governance
Costs
2025
Total
Donatlon• Governancè
Costs
2024
Total
2025
2025
2024
2024
Dlrect
Donations- UK
Donations- Non UK
133,306
1,725,932
133,306
1,725,932
382,209
1,242,105
382,209
1,242,105
1,859,238
1,859,238
1.624,314
1,624.314
Share ol support and govomanc• cost•18•0 note 61
Govemance
3,362
3,362
3,121
3,121
1,859,238
3,362 1,862,800
1,624,314
3,121
1,627,435
Analysls by fund
Unrestricte(t funds
1,859.238
3,362 1,882,600
1,624,314
3,121
1,627,435
Support costs allocated to actlvltle•
2025
2024
Governance costs
3,362
3,121
2025
2024
Govemance costs comprlse".
Audit fees
Bank charges
1.860
1,502
1,470
1,651
3.362
3.121
12-

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Net movement In funds
2025
2024
The net movement in fijnds is Stated after chargingl(crediting):
Fees payable for the audit of the charivs financial statements
1,860
1,470
Trustee8
None of the trustees (or any persons connected with them) recelved any remuneration or reimbursed for
expenses during the year.
Employees
Th8 average monthly number of employe88 during the yearwas:
2025
Number
2024
Number
Totsl
There were no employees whose annual remuneration was more than £eo,000.
10 Galns and lo••e• on Inve•tments
Unrogtrlcted Unre8trlct•d
lund8
fund•
2025
2024
Galn81{108sesl arising on..
Revaluation of investments
1329,6761
(60,204)
11 Taxatlon
The charlty Is exempt from taxation on its activitie5 beoause 811 its income is applied for charft8ble purpose5.

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Flxed asset invostments
Llsted
Unlisted
Investments Investments
Total
Cost or valuatlon
At 1 April 2024
Additions
Valuation change8
Disposals
227,585
1,280,259
(329,6761
2,700,000
2,000,000
2,927.585
3,280,259
1329,6761
12,700,000) {2,700.0001
At 31 March 2025
1,178,168
2,000,000
3,178,168
Carrylng amount
At 31 March 2025
1,178,168
2,000,000
3,178,168
At 31 March 2024
227,585
2,700,000
2,927,585
The total purchases durlng thè yèar werè £3.280,259 (2024.. £1,200,000).
The change in market value of the investments during the year comprises of all increases and decreases in
the market value of investments held at any time durlng the year, including profits and losses realised on sale
on investments during the year.
Please see note 15 for details.
13 Credltor8: amounts falllng due wlthin on• y••r
2025
2024
Accru81s and deferred Income
780
780
14 Unre8tricted funds
The unrestricted funds of the charity comprlse the unexpended balances of donatlons and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated fund5 which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Apr51
2024
Incomlng
resources
Rèsources
expended
Galns and At 31 March
losses
2025
General funds
4,323,433
2,297,952
11,862,600)
1329,676)
4,429,109
Prevlous year:
At 1 Aprll
2023
Incoming
resources
Resources
expended
Galng and At 31 March
losses
2024
General funds
3.504,869
2,506,203
11,627,435)
(60,204)
4,323.433
14-

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Falr value of invastments
The fair value of investments has been detemiined using the followlng hierarchy
Category (a)- Mthere there is a quoted price for an identical asset in an active market at the reporting
date
Catègory (b)- Where quoted prlces are not avallable and recent transactions of an Idenllcal asset on
their own are either unavailable or not a good estimate of fair value and therefore valuation techniques
are employed using obser4abl8 markel data or non-observable data
Th8 chadty Investment assets and Ilabllltiès hav8 been Induded al fair valuelco8t withln the$8 categories for
the year ending 31 March 2025 are as follows..
Cats
uit - Quoted Shares
Structured Notes
otsl
otal
1,178.168
2,000,000
3,178.168
1,178,168
,000,000
2,000,000
1,178,168
Analysis for the prior year ending 31 March 2024 is as follows..
Cate
Quoted Share$
Structured Notes
otsl
b)
27,585
227,585
2,700,000
2,927,585
,700,000
2,700,000
227,585
15-

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Investment risk5
The disclosure Df informatlon In relation to certain investment risks,
Credlt rlsk.. this is the risk that one paty to a financial instrument will cause a financi81 loss for the other paty
by failing to discharge an obligation.
ma￿¢t rl$k.' thls comprises currency risk, interest rate risk and other prlce risk.
Currèney rl8k: this Is the risk Ihal Ihe falr value or fvture cash flows of a flnancial asset will fluctuate because
of changes in foreign exchange rates.
Interest rate rl8k'. this 18 the Tlsk Ih81 the falr value or future cash flows of a ff nancial asset wlll fluctuate
because of changes in market interest rates.
Other prfce rlsk.. this is the risk Ihal the falr valu8 or fijture cash flows of 8 financlal asset wlll ffluctU8te
because of changes In market prices (other than those arising from interest rate risk or currency risk), whether
those changes are caused by factors specific to Ihe individual financlal Instrurnent or its issuer, or factors
affecting all similar financial instruments traded in the market.
The Trustees manage investment risks, inclu¢Jing credit risk and market risk, within agreed risk limits which
are set taklng Into account the charity strateglc Investment objectlv8s. These investment objectives and risk
limits are implemented through the investment management agreements In place with the charity Investrnent
managers and monitored by the Trustee5 by regular reviews of the investment portfolio5.
The various c19sses of investments are affected by the below financial risks..
Credit r15k
CU￿enCY risk
Interest rate risk
Further Informatlon on the Trustees, approach to rlsk management, credit and market rlsk is set out below.
Investment Btrategy
The Trustees, objective is to make avai18ble to members of the charity an appropriate range of Investment
optlons deslgned to generate Incom8 and capital growth.
The day to day management of the undertylng investments of the funds is undertaken by th8 trustees
themselves, includlng the dlrect management of credlt and market risks.
Credlt rlsk
The Charity is subject to indirect Gredit and rnarket risk arising from the underlying inveslments held in the
foreign bond5. The Trustees only invest in funds where the financial insltuments and all counlerparlles are at
least investment grade.
Market risk
The Charity is subject to foreign exchange and irrterest rate risk arising fram the undertying financial
instruments held in the funds.
17 Related party transactions
The charltable trust received donations of £2,001,000 (2024= £2,000,000) from companies which have
common directors and trustees.
16-

THE LADUMA DHAMECHA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Cash generated from operations
2025
2024
Surplus for the year
105,676
818,564
Adjustmènts for:
Investment income recognised in statement of financial activltles
Falr value gains and10sses on inveslments
(296,9521
329,676
(386.203)
60,204
Cash generated from op•rntlonJ
138,400
492,585
19 Analy¥l• of change• In net funds
The charity had no material debt durlng the year.
17-