IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.1.25 31.12.25 31.12.25 FY Arvindkumar P Patel Mukesh Patel Nitin Palan Sanjay Kara Piyush Patel Hemal Patel FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06547657 2024-12-31 06547657 2025-12-31 06547657 2025-01-01 2025-12-31 06547657 2023-12-31 06547657 2024-01-01 2024-12-31 06547657 2024-12-31 06547657 ns0:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 06547657 ns15:PoundSterling 2025-01-01 2025-12-31 06547657 ns0:Trustee1 2025-01-01 2025-12-31 06547657 ns0:Trustee3 2025-01-01 2025-12-31 06547657 ns0:Trustee4 2025-01-01 2025-12-31 06547657 ns0:Trustee2 2025-01-01 2025-12-31 06547657 ns0:Trustee5 2025-01-01 2025-12-31 06547657 ns0:Trustee6 2025-01-01 2025-12-31 06547657 ns11:FRS102 2025-01-01 2025-12-31 06547657 ns0:IndependentExaminationCharity 2025-01-01 2025-12-31 06547657 ns11:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06547657 ns11:FullAccounts 2025-01-01 2025-12-31 06547657 ns0:CharitiesSORP 2025-01-01 2025-12-31 06547657 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06547657 ns0:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 06547657 ns0:Activity8 2025-01-01 2025-12-31 06547657 ns0:Activity8 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06547657 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 06547657 ns0:Activity8 2024-01-01 2024-12-31 06547657 ns0:TotalUnrestrictedFunds 2024-12-31 06547657 ns0:TotalRestrictedIncomeFunds 2024-12-31 06547657 ns0:TotalUnrestrictedFunds 2025-12-31 06547657 ns0:TotalRestrictedIncomeFunds 2025-12-31 06547657 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-12-31 06547657 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-12-31 06547657 ns10:WithinOneYear 2025-12-31 06547657 ns10:WithinOneYear 2024-12-31 06547657 2 2025-01-01 2025-12-31 06547657 3 2025-01-01 2025-12-31 06547657 1 2025-01-01 2025-12-31 06547657 1 2024-01-01 2024-12-31 06547657 ns0:TotalUnrestrictedFunds 2024-01-01 2024-12-31 06547657 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 06547657 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-01-01 2024-12-31 06547657 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31

REGISTERED COMPANY NUMBER: 06547657 (England and Wales)

REGISTERED CHARITY NUMBER: 1123367

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

BAPS CHARITIES

BAPS CHARITIES

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

| Page |

Report of the Trustees | 1 |  | to |  | 4

Independent Examiner's Report | 5 |

Statement of Financial Activities | 6 |

Balance Sheet | 7 |  | to |  | 8

Notes to the Financial Statements | 9 |  | to |  | 13

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of 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 2019).

Our Vision

BAPS Charities, UK, is an international charity organisation committed to serving the world by caring for individuals, families and communities.

Our mission is to service the needy individuals, families and communities in the UK and elsewhere.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Supported by our numerous and dedicated volunteers, BAPS Charities aims to:

- provide health awareness outreach programmes

- build self-supporting educational institutes and help sustain existing educational programmes to provide quality, value-based education for children

- protect our natural resources by creating innovative sustainable solutions that promote the responsible use of the earth's ecosystems and resources

- empower underprivileged girls and young women with education and skills to raise strong and united families and in turn, strengthen and stabilise their local communities

- invest in the future of needy children and youths by inspiring learning, self-reliance, family respect, social responsibility, and moral integrity

- provide immediate relief to survivors of natural disasters and remain in service until the affected communities are rehabilitated and self-reliant

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2025

OBJECTIVES AND ACTIVITIES

Events conducted by BAPS Charities in 2025

Community Volleyball Tournament: Sahajanand Cup

BAPS Charities organised its third annual community indoor volleyball tournament in the UK, at the National Volleyball Centre in Kettering, on Sunday 16 March 2025, marking another milestone in the competition's growing popularity.

Community Youth Cricket Tournament: Yogi Yuva Cup

Yogi Yuva Cup, an indoor community cricket tournament for youths, took place on Sunday 11 May. A total of 32 teams and over 300 enthusiastic participants from local communities across the UK came together for a day of spirited competition, sportsmanship, and community bonding.

Over-35s Community Football Tournament: Keshav Cup

Annual Keshav Cup, a national 5-a-side football tournament for over-35s, took place on 14 June in London. The event drew 12 teams and over 90 participants from local communities across the UK, all competing with energy, enthusiasm, and a shared sense of camaraderie.

Community Football Tournament: Yagnapurush Cup

5-a-side community football tournament for youths, on Saturday 14 June in London. A total of 18 teams and over 110 enthusiastic participants from local communities across the UK came together for a day of spirited competition, sportsmanship, and community bonding.

Women's Community Sports Day: Prapti Tournament

A women's community sports day - the Prapti Tournament - on Saturday 21 June. The event brought together women of all ages from the community to enjoy a day of spirited competition, sporting integrity, and community bonding. The tournament coincided with the International Day of Yoga, thus fittingly beginning with a relaxing yoga session. More than 250 participants aged between 34 and 85 from various towns and cities across the UK joined together for this multi-sports tournament.

Boys' Community Football Tournament: Pramukh Cup

The Pramukh Cup, a national children's football tournament, took place on 12 July in London. The event saw a remarkable turnout, with 63 teams travelling from across the UK to take part in a day of competitive and friendly football matches. The tournament opened with a special ceremony that highlighted its history and the importance of unity and teamwork, setting the tone for the day ahead.

Girls' Community Football Tournament: Premvati Cup

The Premvati Cup, a national 5-a-side football tournament for girls of all ages took place on 12 July. This year, the event saw 240 enthusiastic girls from 16 towns and cities around the UK come together in London. The tournament began with an uplifting opening ceremony, setting a positive tone for a day full of spirited matches and shared sportsmanship.

Community Youth Football Tournament: Amrut Cup

Annual 5-a-side youth football tournament, was held on Saturday 6 September in Wellingborough. Since its inception in 1996, the tournament has grown in scale and spirit, and this year marked a historic milestone with a record 51 teams and 340 players from across the UK and Europe. The central theme of this year's tournament was unity (samp), reflected not only in the gameplay but also in the introduction of the 'Samp Award', which honoured individuals and teams who exemplified teamwork and sportsmanship. The Amrut Cup continues to be more than just a football competition -it's a celebration of values such as discipline, respect, friendship, and community spirit.

Community Women's Youth Netball Tournament: Pramukh Cup

Women's Youth Netball Tournament, the Pramukh Cup, was held in Birmingham on Saturday 6 September, bringing together 145 players from 14 towns and cities across the UK. The tournament was supported by over 30 volunteers who helped manage the matches.

Public benefit

In reviewing our aims, objectives and planning future activities, the Trustees have taken into account the Charity Commission's general guidance on public benefit. The Trustees always ensure that the activities undertaken are in line with the charitable objectives and aims of the Charity.

One of the Foundation's principal aim and objective is to service the needy individuals, families and communities in the UK and elsewhere by provide various assistance and services to these individuals and families.

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2025

OBJECTIVES AND ACTIVITIES

Volunteers’ contributions in achieving the objectives of the Charity

BAPS Charities delivers its services with the help of substantial volunteer network base. The volunteers are organised through a framework involving National, Regional, and Area Co-ordinators. The volunteers play a vital role in the fund raising activities of the Charity.

FINANCIAL REVIEW

Reserves Policy

The Board of Trustees conducts an annual review of the level of unrestricted reserves in the general fund by considering risks associated with the various income streams, expenditure plans and balance sheet items. This enables an estimate to be made of the level of reserves that are sufficient:

- to allow time for re-organisation in the event of a downturn in income or asset values;

- to protect ongoing work programme; and

- to allow the Charity to meet its objectives

Risks and issues considered by the Board of Trustees in making this judgement on the level of unrestricted reserves include:

- likelihood of a downturn in income streams;

- period of time required to re-establish income streams;

- period of time required to downsize the Charity operations;

- whether there is adequate control over budgets;

- potential decrease in the value of the investment portfolio; and

- requirements for a reasonable level of working capital.

Financial Review

The Statement of Financial Activities (SOFA) shows the gross income received from all sources and the split of activity between restricted and unrestricted funds.

Incoming resources:

Due to no limited activities conducted in the current year the level of incoming resources have improved during the year. The Trustees expect higher level of income as the situation relating to Covid-19 pandemic improves as the years go by. The Charity's activities are financed by funds raised through:

- Voluntary income - donations

- Activities for generating funds

Voluntary income - donations:

Donations are received for the general operation of the Charity.

Activities for generating funds:

These fall under two categories:

- Donations received from volunteers and general public

- Sponsored sports and other activities Treasury management - interest receivable

The Trustees utilise term deposit accounts to maximise the amount of interest earned on cash balances held.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Memorandum and Articles of Association incorporated on 28th March 2008, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Structure, Governance and Management

The Board of Trustees is responsible for the management of the Charity.

Recruitment and appointment of new trustees

The body responsible for the management of the Charity is the Board of Trustees. Potential new trustees are periodically identified by the Board of Trustees. These individuals work alongside existing Trustees for a suitable period before considering their appointment.

Conduct of operations

The day-to-day management of the Charity is conducted by the Trustees. The Charity is based in the UK and has its head office in Neasden, London.

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06547657 (England and Wales)

Registered Charity number

1123367

Registered office

54-62 Meadow Garth

Neasden

London

NW10 8HD

Trustees

Arvindkumar P Patel

Mukesh Patel

Nitin Palan - 27 March 2025 (resigned)

Sanjay Kara

Piyush Patel - 27 March 2025

Hemal Patel - 27 March 2025

Company Secretary

M G Patel

Independent examiner

Manesh Shah

FCA

PSJ Alexander & Co

Chartered Accountants

1 Doughty Street

London

WC1N 2PH

Bankers

The Royal Bank of Scotland Plc

354 Station Road

Harrow

HA1 3XZ

Solicitors

Hugh, Cartwright & Amin

12 John Street, London WC1N 2EB

PLANS FOR FUTURE PERIODS

The Trustees wish to maintain the continued success achieved by BAPS Charities in delivering its aims and objectives.

The Trustees would like to acknowledge the tremendous efforts of the volunteers and the many supporters of the Charity for their kind and generous donations.

Approved by order of the board of trustees on 7th April 2026 and signed on its behalf by:

Arvindkumar P Patel - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

Independent examiner's report to the trustees of Baps Charities ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Manesh Shah

PSJ Alexander & Co

Chartered Accountants

1 Doughty Street

London

WC1N 2PH

7th April 2026

BAPS CHARITIES

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 3 | 488,815 |  | - |  | 488,815 |  | 121,224 |

Investment income | 4 | 39,183 |  | - |  | 39,183 |  | 44,389 |

Total | 527,998 |  | - |  | 527,998 |  | 165,613 |

EXPENDITURE ON

Charitable activities | 5

Charitable Activities | 113,041 |  | - |  | 113,041 |  | 84,037 |

Other | 3,348 |  | - |  | 3,348 |  | 3,560 |

Total | 116,389 |  | - |  | 116,389 |  | 87,597 |

NET INCOME | 411,609 |  | - |  | 411,609 |  | 78,016 |

RECONCILIATION OF FUNDS

Total funds brought forward | 1,090,612 |  | - |  | 1,090,612 |  | 1,012,596 |

TOTAL FUNDS CARRIED FORWARD | 1,502,221 |  | - |  | 1,502,221 |  | 1,090,612 |

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

BALANCE SHEET

31ST DECEMBER 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Investments | 9 | 1,100,000 |  | - |  | 1,100,000 |  | 910,000 |

CURRENT ASSETS |

Debtors | 10 | 162,599 |  | - |  | 162,599 |  | 21,887 |

Cash at bank | 242,091 |  | - |  | 242,091 |  | 159,754 |

404,690 |  | - |  | 404,690 |  | 181,641 |

CREDITORS |

Amounts falling due within one year | 11 | (2,469 | ) | - |  | (2,469 | ) | (1,029 | )

NET CURRENT ASSETS | 402,221 |  | - |  | 402,221 |  | 180,612 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,502,221 |  | - |  | 1,502,221 |  | 1,090,612 |

NET ASSETS | 1,502,221 |  | - |  | 1,502,221 |  | 1,090,612 |

FUNDS | 12

Unrestricted funds | 1,502,221 |  | 1,090,612 |

TOTAL FUNDS | 1,502,221 |  | 1,090,612 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

BAPS CHARITIES (REGISTERED NUMBER: 06547657)

BALANCE SHEET - continued

31ST DECEMBER 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 7th April 2026 and were signed on its behalf by:

Arvindkumar P Patel - Trustee

Sanjay Kara - Trustee

BAPS CHARITIES

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. It is controlled by its governing document, a Memorandum and Articles of Association incorporated on 28th March 2008. It is registered with the Charity Commission under the number 1123367 and with the Companies House under the registration number 06547657 (England and Wales).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

| Going concern

| The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

| Income

| All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

| Private donations

| Funds received by way of private donations are credited to the statement of Financial Activities in the year in which they are received as a contribution towards overheads. Where tax has been deducted at source, income is grossed up in cases where tax has been reclaimed from the authorities. The tax recoverable is shown as a debtor at the year end.

| Investment income includes interest received on cash deposits.

| Donations in kind such as fixed assets are included as income at their estimated market values. Other donations are recognised when received. The value of voluntary services is not recognised as the cost of estimating these exceed any benefits to the users of these financial statements.

| Expenditure

| 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. The irrecoverable element of VAT is included in the expenses to which it relates.

| Taxation

| The charity is a registered charity and therefore is not liable for income tax or corporation tax on its income, as it falls within various exemptions available to registered charities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

BAPS CHARITIES

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Investments

| Cash held in fixed term deposit accounts exceeding one year are classified as Fixed Asset Investments as they are generally held with the overall intention of retaining long term (i.e. as Fixed Assets) for the continuing benefit of the Charity in the form of income and capital appreciation.

| Cash at bank and in hand

| Cash at bank and cash in hand includes immediate access and overnight bank deposits. All other deposits are included as term deposits.

| Creditors and provisions

| Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Grant making activities

| As part of its congregational activities, BAPS Charities makes grants to organisations whose aims and objectives are similar to those of BAPS Charities in order to promote their activities. BAPS Charities considers that these grants contribute to its achievements of its aims and objectives.

| The grant-making policy is as follows:

| 1. The Trustees apply the funds of BAPS Charities at their discretion and in accordance with the charitable purposes and objectives of the charity. Any decision whether to award a grant remains solely with the Trustees.

| 2. The amount or number of projects that can be supported by the Trustees is limited to the amount of funds that are available for distribution each year, after allowing for ongoing expenditure of the Charity.

| 3. Grants are made for the direct or indirect advancement of the Hindu faith across the world, particularly in UK and India.

| In awarding the grants, the Trustees will apply the following principles:

| - to consider any request from any area within UK.

| - to consider each request on its own merit.

| - to carry out due diligence to ensure that the request meets both the charitable purpose and the priorities.

3. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | 488,815 |  | 121,224 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 39,183 |  | 44,389 |  |

BAPS CHARITIES

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | CHARITABLE ACTIVITIES COSTS

| Direct

| Costs

£ |

| Charitable Activities | 113,041 |  |

6. | SUPPORT COSTS

| Finance |  | Other |  | Totals

£ | £ | £ |

| Other resources expended | 149 |  | (2 | ) | 147 |  |

7. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 121,224 |  | - |  | 121,224 |

| Investment income | 44,389 |  | - |  | 44,389 |

| Total | 165,613 |  | - |  | 165,613 |

| EXPENDITURE ON

| Charitable activities

| Charitable Activities | 84,037 |  | - |  | 84,037 |

| Other | 3,560 |  | - |  | 3,560 |

| Total | 87,597 |  | - |  | 87,597 |

| NET INCOME | 78,016 |  | - |  | 78,016 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 1,012,596 |  | - |  | 1,012,596 |

| TOTAL FUNDS CARRIED FORWARD | 1,090,612 |  | - |  | 1,090,612 |

BAPS CHARITIES

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

9. | FIXED ASSET INVESTMENTS

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Value at the start of the year |  | 910,000 |  | 869,975 |  |

| Additions |  | 1,100,000 |  | 201,707 |  |

| Disposal |  | (910,000 | ) | (161,682 | ) |

| Value at the end of the year |  | 1,100,000 |  | 910,000 |  |

| There were no investment assets outside the UK. These are investments in bank fixed deposits which at maturity are reinvested.

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 162,599 |  | 20,687 |  |

| Prepayments | - |  | 1,200 |  |

162,599 |  | 21,887 |  |

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 2,469 |  | 1,029 |  |

12. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1/1/25 |  | in funds |  | 31/12/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,090,612 |  | 411,609 |  | 1,502,221 |  |

| TOTAL FUNDS | 1,090,612 |  | 411,609 |  | 1,502,221 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 527,998 |  | (116,389 | ) | 411,609 |  |

| TOTAL FUNDS | 527,998 |  | (116,389 | ) | 411,609 |  |

BAPS CHARITIES

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

12. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1/1/24 |  | in funds |  | 31/12/24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,012,596 |  | 78,016 |  | 1,090,612 |  |

| TOTAL FUNDS | 1,012,596 |  | 78,016 |  | 1,090,612 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 165,613 |  | (87,597 | ) | 78,016 |  |

| TOTAL FUNDS | 165,613 |  | (87,597 | ) | 78,016 |  |

| The Charity's Independent Examiner did not charge for their services during the current year. The estimated value of these services is £3,201 (2024: £3,201).

13. | RELATED PARTY DISCLOSURES

| The charity uses the premises owned by Nilkanth Estates free of charge. Both of these charities have a common trustee. Nilkanth Estates is a charity registered in England and Wales.