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2025-07-31-accounts

SRI DATTA YOGA CENTRE (UK)

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST JULY 2025

Charity Number 1003856

SRI DATTA YOGA CENTRE (UK)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

CONTENTS Page
Trustees annual report 1
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6
The following pages do not form part of the financial statements
Detailed Statement of Financial Activities 9

SRI DATTA YOGA CENTRE (UK)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31st July 2025

LEGAL STATUS

Sri Datta Yoga Centre (UK) is an unincorporated charity governed by a written constitution.

OBJECTIVES OF SRI DATTA YOGA CENTRE (UK)

The charity has the following objectives:-

ORGANISATION

The administration and control of the Sabha and its assets is vested in the Board of Trustees. No other institutions or bodies corporate are connected with Sri Datta Yoga Centre (UK).

FINANCIAL CONTROLS

Sufficient reserves are maintained for organising activities of the charity and the upkeep of the building.

INVESTMENT POWERS AND RESTRICTIONS

The charity is able to invest any funds in accordance with legislation governing them.

Contd……

SRI DATTA YOGA CENTRE (UK)

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS

During the year following activities were carried out:

THE TRUSTEES

The trustees who served the charity during the year under review were as follows:-

Mr Manubhai Patel - Chairman - Resigned 31 July 2025 Mr Jitendra Dave - Chairman - Appointed 31 July 2025 Mr Mohanlal L Suthar - Treasurer - Deceased 27 November 2024 Mr Ravindranath Sunkara - Treasurer - Appointed 07 December 2024 Ms Bhavna Patel - Trustee - Resigned 31 July 2025 Dr. Uttam Veturi - Secretary - Appointed 31 July 2025 Mrs Chaitanya Prathima Gonuguntla Mr Venkata Raman Chennupati

Signed on behalf of the Trustees

…………………………………… Mr Jitendra Dave Chairman

Approved by the trustees on 1 � May 2026

2

SRI DATTA YOGA CENTRE (UK)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SRI DATTA YOGA CENTRE (UK)

FOR THE YEAR ENDED 31 JULY 2025

We report on the unaudited accounts of the charity for the year ended 31st July 2025 as set out on pages 4 to 8

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE INDEPENDENT EXAMINER

As the Trustees of the charity you are responsible for the preparation of the accounts; you consider that the audit requirements of section 43(2) of the Charities Act 1993 does not apply. It is our responsibility to state, on the basis of the procedures specified in the General Directions given by the Charities Commissioners under section 43(7)(b) of the Act, whether particular matters have come to our attention.

BASIS OF INDEPENDENT EXAMINER'S REPORT

Our examination was carried out in accordance with the general directions given by the Charity Commissioners. An independent 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 we do not express an audit opinion on the view given by the accounts.

INDEPENDENT EXAMINER'S STATEMENT

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

have not been met; or

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

………………………………….

Akshar & Company Chartered Certified Accountants 221 Kenton Lane Kenton Harrow Middlesex HA3 8RP

Dated: 18 May 2026

3

SRI DATTA YOGA CENTRE (UK)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 JULY 2025

Notes
INCOMING RESOURCES
Donations
2
Rental / hire of hall Income
3
Interest receivable
4
Other Income
5
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of generating funds:
Fund raising and publicity
6
Charitable expenditure
Costs in furtherance of charitable objects
7
Management and administration
8
NET INCOMING (OUTGOING) RESOURCES FOR THE YEAR
10
Balance Brought Forward
Balance Carried Forward
£
919
847
131,783
£
£
241,634
-
5,220
7,540
254,394
2,442
15,178
133,549
197,908
2025
£
374,118
1,600
2,929
7,713
2024
386,360
215,528
120,845
3,370,343
170,832
3,199,511
3,491,188 3,370,343

All movements are in Unrestricted Funds

The notes on page 6 to 8 form part of these financial statements

4

SRI DATTA YOGA CENTRE (UK)

BALANCE SHEET AS AT

31ST JULY 2025

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors and prepayments
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
LONG TERM LIABILITIES
GENERAL FUND
Unrestricted funds
14
TOTAL FUNDS
£
£
£
£
2,977,894
3,021,847
38,421
29,357
477,612
322,125
516,033
351,482
2,739
2,985
513,294
348,496
2025
2024
£
£
£
£
2,977,894
3,021,847
38,421
29,357
477,612
322,125
516,033
351,482
2,739
2,985
513,294
348,496
2025
2024
£
£
£
£
2,977,894
3,021,847
38,421
29,357
477,612
322,125
516,033
351,482
2,739
2,985
513,294
348,496
2025
2024
3,491,188
3,491,188
3,491,188
3,491,188
3,370,343
3,370,343
3,370,343
3,370,343

These financial satements were approved by the members of the committee on the 11 May 2026 and are signed18 on their behalf by:

………………………………….

Mr Jitendra Dave Chairman

The notes on page 6 to 8 form part of these financial statements

5

SRI DATTA YOGA CENTRE (UK)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1 ACCOUNTING POLICIES

Basis of Accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) and the Charities Act 1993.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life ( hence, obsolete assets are written off as they occur.)

Freehold Land - NIL Freehold Buildings - 75 Years Straight Line ( to year 2084) Freehold Improvements - 65 Years Straight Line to coincide with freehold buildings 2084 Furniture and Equipment - 25% Reducing Balance

2 DONATIONS

DONATIONS
Donations received grossed up for tax
2025
2024
£
£
241,634
374,118
241,634
374,118

3 RENTAL / HIRE OF HALL INCOME

Rent Received -
1,600
-
1,600

4 INTEREST RECEIVABLE

Bank interest received
OTHER INCOME
Bookstall income
Employee Accommodation Contribution
5,220
2,929
5,220
2,929
-
-
7,540
7,713
7,540
7,713

5 OTHER INCOME

6

SRI DATTA YOGA CENTRE (UK)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

6
FUND RAISING AND PUBLICITY
Advertising costs
7
COST IN FURTHERANCE OF CHARITABLE OBJECTS
Provision of charitable services:
Donations made
Books and cassette
Function / event expenses
Other Expenses
8
MANAGEMENT AND ADMINISTRATION
Office cost
Accountancy fees
9
TOTAL RESOURCES EXPENDED
Donations made
Fund raising and publicity
Other charitable expenses
Management and administration
Management and Administration expenses includes salary paid to one full time
priest .There are no other employees and no remunerations paid to any of the
trustees or volunteers during the year under review .
10
NET INCOMING (OUTGOING) RESOURCES
The net incoming resources is stated after charging:
Depreciation
Obsolete costs
2025
2024
£
£
919
2,442
919
2,442
-
865
-
-
380
2,055
467
12,257
847
15,178
£
£
129,383
195,568
2,400
2,340
131,783
197,908
-
865
919
2,442
847
14,312
131,783
197,908
133,549
215,528
43,953
43,116
-
-
43,953
43,116

7

SRI DATTA YOGA CENTRE (UK)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

11 TANGIBLE FIXED ASSETS

COST
At 1st August 2024
Additions during year
Disposals/ obsolete
At 31st July 2025
DEPRECIATION
At 1st August 2024
Charge for the year
Disposals/ obsolete at cost
At 31st July 2025
NET BOOK VALUE
At 31st July 2025
At 31st July 2024
12
DEBTORS & PREPAYMENTS
Amounts falling due within one year
Prepayments
13
CREDITORS
Amounts falling due within one year
Accruals
14
GENERAL FUND
Unrestricted funds
At 1st August
Surplus (Deficit) for the year
At 31st July
Freehold
Freehold
Freehold
Furniture and
Land
Property
Improvement
Equipment
Total
£
£
£
£
1,050,000
630,671
1,581,274
320,680
3,582,625
0
0
Freehold
Freehold
Freehold
Furniture and
Land
Property
Improvement
Equipment
Total
£
£
£
£
1,050,000
630,671
1,581,274
320,680
3,582,625
0
0
1,050,000
630,671
1,581,274
320,680
3,582,625
0
126,032
148,270
286,476
560,778
0
9,765
22,440
11,748
43,953
0
0
135,797
170,710
298,224
604,731
1,050,000
494,874
1,410,564
22,456
2,977,894
1,050,000
504,639
1,433,004
34,204
3,021,847
2025
2024
£
£
35,981
28,104
2,440
1,253
38,421
29,357
-
-
2,739
2,985
2,739
2,985
3,370,343
3,199,511
120,845
170,832
3,491,188
3,370,343

8