## **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:- - (i) Advance the Sanatana Dharma (religion) universally in accordance with the Hindu teaching of SRI DATTAREYA - (II) Promote the study and teachings of the ancient oriental art of YOGA. - (iii) Conduct a centre for all religious charitable purposes. - (iv) Relieve poverty, sickness and distress of mankind. - (v) Promote cultural and spiritual understanding between east and west by inviting. international experts, religious dignitaries and musicians as may be appropriate. - (vi) Do all such acts and other things as shall carry out the objects of the Sabha and uphold the good name of the Sabha (Place of gathering). ## **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: - (i) Celebrations of various festivals in the Hindu Calender (e.g Diwali, Holi etc.,) - (ii) Regular devotionaL bhajan singing and prayers - (iii) Teaching music and various forms of Yoga - (iv) Explanation of the various Hindu scriptures (e.g. Gita, Veda's) - (v) Teaching the essence of Hinduism to all - (vi) Local community engagements such as Naamkaran, Hanuman Chalisa etc., - (vii) Entertain local schools students to visit our temple and gain knowledge of Hinduism - (viii) Organised Meditation and Healing concert in the presence of our spiritual leader ## **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:- - (1) which gives us reasonable cause to believe that in any material respect the requirements: - (a) to keep accounting records in accordance with section 41 of the Act; and - (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirement of the Act. 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