Chitwan Aid Trust (Cat) UK Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09209077

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		41,606		48,510

		41,606		48,510
Creditors: Amounts Falling Due Within One Year	4	(530 )		(530 )

NET CURRENT ASSETS (LIABILITIES)			41,076		47,980

TOTAL ASSETS LESS CURRENT LIABILITIES			41,076		47,980

NET ASSETS			41,076		47,980

Income and Expenditure Account			41,076		47,980

MEMBERS' FUNDS			41,076		47,980

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Chitwan Aid Trust (Cat) UK Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Ritesh Pandey

Director

19/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Chitwan Aid Trust (Cat) UK Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 09209077 . The registered office is 137 Southcote Lane, Reading, RG30 3AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.5. Government Grant

Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.

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Chitwan Aid Trust (Cat) UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	530	530

5. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

6. Exceptional Items

The project carried out during the year:

02-Oct-24 Mental health camp -Psychiatric Nursing and Health Research Society- £537

04-Apr-25 Medical support for disadvantage people £442

08-May-25 Hostel Construction : Chepang students in Chitwan £1,065

08-May-25 Medical support for disadvantage people £266

31-Aug-25 Hostel Construction : Chepang students in Chitwan: £1,464

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