Balance Sheet

Central Himalayan Rural Action Group

Balance Sheet as on 31st March

2009-2010 2010-2011 2011-2012

Liabilities
Corpus Fund 45,806,931.00 47,237,178.00 47,237,178.00
Reserve Fund 172,613.00 2,584,166.00 2,651,832.00
Fixed Assets Utilisation Fund 27,875,648.00 27,124,355.00 25,368,955.00
Transport Fund 526,144.00 526,144.00 526,144.00
Chirag Hospital Project Fund 6,575.00 6,920.00 -
Reafforestation Fund 1,270,847.00 1,270,847.00 775,764.00
Chirag Education Fund 3,166,201.00 813,641.00 470,058.00
Current Liabilities 4,930,365.00 6,361,229.00 2,702,687.00
83,755,324.00 85,924,480.00 79,732,618.00
Assets
Fixed Assets Utilisation Fund 27,875,648.00 27,124,355.00 25,368,955.00
Investment 16,525,945.00 47,925,945.00 47,925,945.00

Current Assets, Loans and Advances

Cash, Bank Balance and Term Deposit 38,902,901.00 10,405,968.00 5,817,750.00
Loans and Advances 446,830.00 464,212.00 615,968.00
Security Deposit (endorsed in favour of
Government Authorities) 4,000.00 4,000.00 4,000.00
83,755,324.00 85,924,480.00 79,732,618.00
 Income Statement
Central Himalayan Institute Rural Action Group
Income and Expenditure Account for the year ended as on 31st March 2011

2009-2010 2010-2011 2011-2012

Income
Project Funding
Foreign Contribution 11,736,228.00 26,874,041.00 15,170,878.00
Local Contribution 4,168,386.00 5,210,165.00 6,173,508.00
Donations 632,891.00 503,440.00 629,291.00
Rural Health Services 402,867.00 678,550.00 938,140.00
Interest 718,934.00 1,239,064.00 2,996,155.00
Others 1,864,099.00 3,024,779.00 2,216,804.00
Project in Progress 11,922,772.00 4,927,525.00 6,361,229.00
31,446,177.00 42,457,564.00 34,486,005.00
Expenditure
Canada India Village Aid (CIVA) 1,180,362.00 1,546,659.00 894,058.00
Berkeley Reafforestation Trust 1,977,075.00 1,672,671.00 914,660.00
Ford Foundation 10,121,675.00 12,391,469.00 9,280,281.00
Room to Read 1,820,408.00 1,539,717.00 1,354,959.00
Paul Hamlyn Foundation 1,133,632.00 703,738.00 1,393,107.00
Alstom Corporation Foundation 503,630.00 1,354,219.00 3,070,955.00
CAF America (Nike Foundation) - 866,732.00 558,803.00
Unniti Foundation 56,588.00 334,753.00 274,155.00
PRAYAS - 25,882.00 111,965.00
Other Payments (FCRA) 503,467.00 1,485,229.00 602,666.00
CAPART (WS) 1,886,703.00 555,289.00 -
Sir Ratan Tata Trust (Small Grant Programme) - 346,653.00 395,871.00
Sir Ratan Tata Trust 852,289.00 - -
NABARD 864,991.00 966,381.00 220,094.00
Uttranchal Livelihood Improvement
Project for Himalayas 1,124,436.00 1,183,313.00 754,729.00
People's Science Institute (Himmothan Cell) 1,012.00 - -
Himmothan Society (IFLDP) 1,660,487.00 2,143,058.00 2,658,534.00
Sir Dorabji Tata Trust (SDTT) 295,744.00 - -
Rajeshwar Susheela Dayal Charitable Trust 26,059.00 262,765.00 1,304,503.00
TARAA - 678,529.00 -
Chirag Hospital Project 140.00 20.00 -
Rural Health Services 415,804.00 511,344.00 912,693.00
Chirag School 473,826.00 212,008.00 317,235.00
Other Payments 6,504,865.00 8,046,520.00 9,331,518.00
Total Expenditure 31,403,193.00 36,826,949.00 34,350,786.00
Available Funds 42,984.00 5,630,614.00 135,219.00
31,446,177.00 42,457,563.00 34,486,005.00
 CHiRAG - Ratios
1. Current Ratio: FORMULA = (Current Assets / Current Liabilities)
2009-2010 2010-2011 2011-2012
Current Assets 39,353,731.00 10,874,180.00 6,437,718.00
Current Liabilities 4,930,365.00 6,361,229.00 2,702,687.00
Current Ratio = 7.98 1.71 2.38
2. Days' Cash Ratio: FORMULA = ((Cash + Cash Equivalents) / (Annual Operating Expenses - Depreciation))
2009-2010 2010-2011 2011-2012
Cash + Cash Equivalents 38,902,901.00 10,405,968.00 5,817,750.00
Annual Operating Expenses - Depreciation 31,403,193.00 36,826,949.00 34,350,786.00 *Depreciation Expenses are not
Days' Cash Ratio = 452.17 103.14 61.82 listed.
3. Backup Funds Ratio: FORMULA = (Encashable Investments / (Annual Operating Expenses - Depreciation))
2009-2010 2010-2011 2011-2012
Encashable Investments 16,525,945.00 47,925,945.00 47,925,945.00
Annual Operating Expenses - Depreciation 31,403,193.00 36,826,949.00 34,350,786.00 *Depreciation Expenses are not
Backup Funds Ratio = 192.08 475.00 509.25 listed.
4. Repayment Capacity Ratio: FORMULA = (Own Funds / Total Borrowings)
2009-2010 2010-2011 2011-2012
Corpus Funds 45,806,931.00 47,237,178.00 47,237,178.00
Current Liabilities 4,930,365.00 6,361,229.00 2,702,687.00 *Figure for Total Borrowing not
Repayment Capacity Ratio = 9.29 7.43 17.48 listed.
5. Funds Utilization Ratio: FORMULA = ((Money Utilized / Money Received) * 100)
2009-2010 2010-2011 2011-2012
Money Utilized (Total Expenditure - Available Funds) 31,360,209.00 31,196,335.00 34,215,567.00
Money Received (Total Income) 31,446,177.00 42,457,564.00 34,486,005.00
Funds Utilization Ratio = 99.73% 73.48% 99.22%
6. Frugality Ratio: FORMULA = (((Admin. Expenses + Purchase of Office Assets) / Money Utilized) * 100)
2009-2010 2010-2011 2011-2012
Admin. Expenses + Purchase of Office Assets 6,504,865.00 8,046,520.00 9,331,518.00 *Admin. Expenses & Purchase of
Money Utilized 31,360,209.00 31,196,335.00 34,215,567.00 Office Assets not listed, so assumed
Frugality Ratio = 20.74% 25.79% 27.27% Other Payments to be it.
7. Programme Expenses Ratio: FORMULA = (((Direct Program Expenses + Purchase of Program Assets) / Money Utilized) * 100)
2009-2010 2010-2011 2011-2012
Direct Program Expenses + Purchase of Program Assets 24,898,328.00 28,780,429.00 25,019,268.00 *Purchase of Program Assets not
Money Utilized 31,360,209.00 31,196,335.00 34,215,567.00 Listed, Direct Program Expenses
Programme Expenses Ratio = 79.39% 92.26% 73.12% excludes Other Payments.