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2025-03-31-accounts

Shinji Shumei-Kai UK

Charity No. 1051493

Trustees' Report and Unaudited Accounts

31 March 2025

Shinji Shumei-Kai UK Contents

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|||| |---|---|---| |Pages| |Trustees‘ Annual Report|2to4| |Independent Examiner's Report|5| |Statement|of Financial Activities|6| |Balance Sheet|7| |Notes to the Accounts|8 to 15| |Detailed|Statement of Financial Activities|16 to 17|

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Page 1

Shinji Shumei-Kai UK Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1051493

Principal Office

50-52 Camden Square

London NW1 9DR

Trustees

The following trustees served during the year:

Y. Amanai

G. Martin

T. Sugimoto

Accountants

ASVSH Accountancy Services Limited

46 Camden Road

London NW1 9DR

OBJECTIVES AND ACTIVITIES

The Charity's objective is to improve the spiritual, moral, and physical wellbeing of the community. This is principally achieved through the sharing of the Jyorei healing technique and the promotion of Natural Agriculture philosophy.

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Shinji Shumei-Kai UK

Trustees Annual Report

The Charity significantly expanded its community outreach through several key initiatives: Public Outreach and Festivals: The Charity shared Jyorei and its nature-based philosophy at various public events, including the Soul Spirit & Wellbeing Festival in April 2024, where 28 people received Jyorei. In July 2024, staff shared the healing technique with 40 visitors at the Camden New Town Festival. Other participation included a Community Health event in November 2024 and the Soho Food Festa in June 2024.

Market Presence: Staff maintained a consistent presence at local markets, including the Stroud Green Market and the Tufnell Park Market, sharing Natural Agriculture produce and Jyorei with the public.

International Engagement: In June 2024, UK staff travelled to Milan to support and host the Shumei Europe Anniversary service, providing care and spiritual guidance to members across the continent.

Natural Agriculture Projects

The Natural Agriculture programme remained a core activity across three primary regional sites:

Wiltshire branch : Yatesbury Natural Agriculture model farm hosted a successful Open Day in August 2024, welcoming approximately 70 visitors for model field tours and learning sessions. Earlier in April 2024, the Charity participated in the Swindon Growers Summit and continued its partnership with the Richard Jefferies Museum.

Garon Park (Southend-on-Sea): Collaborative work with the Garon Park community garden expanded to include poly tunnel construction, raised bed development, and seed saving in partnership with "Forget Me Not Caring". Staff also offered Natural Agriculture learning courses for volunteers and beginners throughout the year.

Wales: The Charity maintained its engagement with the Welsh farming community, attending the Wales Real Food and Farming Conference (WRFFC) in November 2024. Additionally, staff held meetings regarding the "Farming with Fungi" project to explore natural synergy in soil health. Cultural and Learning Programmes

To foster an appreciation of art and beauty, the London Centre hosted a range of cultural activities:

Traditional Arts: Regular sessions for the Japanese tea ceremony, Ikebana (flower arrangement), and traditional Taiko drum music continued to be offered.

Specialised Workshops: Unique sessions, such as Wagashi (Japanese sweets) making and fundraising music events, were held to engage the local community.

Digital Support: To support members living outside London, the Charity continued online monthly gatherings and learning sessions focused on Shumei’s philosophy and practices.

FINANCIAL REVIEW

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Statement of trustees' responsibilities in relation to the financial statements

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Shinji Shumei-Kai UK

Trustees Annual Report

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Page 4

Shinji Shumei-Kai UK Independent Examiners Report

Independent Examiner's Report to the trustees of Shinji Shumei-Kai UK

| report to the trustees on my examination of the financial statements of Shinji Shumei-Kai UK for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination by being a qualified member of FCCA.

| have completed my examination. | can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| 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 financial statements to be reached.

Arvind Kohli FCCA ASVSH Accountancy Services Limited 46 Gamden Road London

NW1 9DR 02 January 2026

Page 5

Shinji Shumei-Kai UK

Statement of Financial Activities

for the year ended 31 March 2025

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|||||||| |---|---|---|---|---|---|---| |Unrestricted| |funds|Totalfunds|Total|funds| |2025|2025|2024| |Notes|£|£|£| |Income|and|endowments| |from:| |Donations|and|legacies|3|952,527|952,527|850,190| |Total|952,527|952,527|850,190| |Expenditure|on:| |Raising funds|4|55,118|55,118|61,564| |Charitable|activities|5|141,153|141,153|163,806| |Other|6|649,671|649,671|661,583| |Total|845,942|845,942|886,953| |Net|gains|on|investments|-|-|-| |Net income/(expenditure)|7|106,585|106,585|(36,763)| |Transfers|between|funds|-|-|:| |Net|income/(expenditure)| |before other gains/(losses)|(ees|Meee|(36,763)| |Other gains and|losses| |Net|movement|in funds|106,585|106,585|(36,763)| |Reconciliation|of funds:| |Total funds|brought forward|107,935|107,935|144,698| |Total funds|carried|forward|214,520|214,520|107,935|

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Page 6

Shinji Shumei-Kai UK Balance Sheet

at 31 March 2025

Charity No. 1051493

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Charity No. 1051493 2025 2024
£ £
Fixed assets
Tangible assets 9 5,489 8,158
Investments 10 8,156 7,148
13,595 15,306
Current assets
Debtors 11 9,701 9,701
Cash at bank and in hand 194,524 86,228
204,225 95,929
Creditors: Amount falling due within one year 12 (3,300) (3,300)
Net current assets 200,925 92,629
Total assets less current liabilities 214,520 107,935
Net assets excluding pension asset or liability 214,520 107,935
Tota! net assets 214,520 107,935
The funds of the charity
Restricted funds 13
Unrestricted funds 13
General funds 214,520 107,935
214,520 107,935
Reserves 13
Total funds 214,520 107,935
Approved by the trustees on 02 January 2026
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And signed on their behalf by:

\ Y.Trustee Amanai tps) Ono 02 January 2026

Page 7

Shinji Shumei-Kai UK Notes to the Accounts

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of !reland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Fund accounting
Unrestricted funds These are available foruse atthe discretion ofthetrustees infurtherance ofthe
general objects ofthe charity.
Designatedfunds =Theseare unrestrictedfundsearmarked bythetrusteesforparticularpurposes.
Revaluation funds These are unrestricted fundswhich include a revaluation reserve representing the
restatement of investment assets at their marketvalues.
Restricted funds Theseare availableforuse subject to restrictionsimposed bythedonororthrough
terms ofan appeal.
Income
Recognition of Income is included intheStatement ofFinancial Activities (SoFA)when the charity
income becomes entitled to, and virtuallycertainto receive, the income and theamount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure reported gross intheSoFA.
Donationsand Voluntaryincome received bywayof grants, donations and gifts is included inthe
legacies theSoFAwhen receivable and onlywhen the Charityhas unconditional entitlement
to the income.
Tax reclaims on Incomefrom tax reclaims is included in the SoFA atthesame time asthe
donations and gifts gift/donation to which it relates.
Donated services These are onlyincluded in income (with an equivalent amount in expenditure)
and facilities where the benefit tothe Charity is reasonably quantifiable, measurable and
material.
Volunteerhelp Thevalue ofanyvolunteerhelp received is not included inthe accounts.
Investment income This is included in the accountswhen receivable.
Gains/(losses) on This includes anygain orloss resultingfrom revaluing investments to marketvalue
revaluation offixed at the end ofthe year.
assets
Gains/(losses) on Thisincludes anygain orlossonthesale ofinvestments.
investmentassets

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Shinji Shumei-Kai UK

Notes to the Accounts

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Expenditure| |Recognition|of|Expenditure|is|recognised|on|an|accruals|basis.|Expenditure|includes|any VAT which| |expenditure|cannot be fully recovered,|and|is|reported|as|part|of the|expenditure to which|it| |relates.| |Expenditure|on|These|comprise|the|costs associated with|attracting|voluntary income,|fundraising| |raising funds|trading|costs|and|investment|management|costs.| |Expenditure|on|These|comprise the|costs incurred|by the|Charity|in|the delivery|of|its|activities and| |charitable|activities|services|in|the furtherance|of|its|objects,|including the|making|of grants|and| |governance|costs.| |Grants|payable|All|grant|expenditure|is accounted|for on|an|actual|paid|basis|plus an|accrual for| |grants|that have|been|approved|by the trustees|at the|end|of the year but|not yet| |paid.| |Governance|costs|These|include those|costs|associated|with|meeting|the|constitutional|and|statutory| |requirements|of the|Charity,|including|any audit/independent|examination|fees,| |costs|linked|to the strategic management of the|Charity,|together with|a share|of| |other|administration|costs.| |Other expenditure|These|are support costs|not|allocated|to|a particular activity.|

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Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. in the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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 normally recognised at their settlement amount after allowing for any trade discounts due.

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Shinji Shumei-Kai UK Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which itis incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense ona straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

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Shinji Shumei-Kai UK

Notes to the Accounts

2 Statement of Financial Activities - prior year

Unrestricted
funds Total funds
2024 2024
£ £
Income and endowments from:
Donations and legacies 850,190 850,190
Total ~~
850,190
850,190
Expenditure on:
Raisingfunds 61,564 61,564
Charitable activities 163,806 163,806
Other 661,583 661,583
Total ~~
886,953
886,953
Netincome income (36,763) (36,763)
Netincomebeforeother
gains/ (losses)
(36,763) (36,763)
Othergainsand losses:
Netmovement movement infunds (36,763) (36,763)
Reconciliation of funds:
Totalfunds brought forward 144,698 144,698
Totalfundscarriedforward ~107,935 107,935
3 Incomefrom donations and legacies
Unrestricted Total Total
2025 2024
£ £ £
Teaching & Healing Services 952,527 952,527 850,190
952,527 952,527 850,190
4 Expenditure on raising funds
Unrestricted Total Total
2025 2024
£ £ £
Costsof generating voluntary
income
Teaching &Healing Services 10,676 10,676 11,270
Wagesand salaries 41,436 41,436 36,830
Employer's NI 1,721 1,721 2,652
Otherdirect costs 1,285 1,285 10,812
55,118 55,118 61,564

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Shinji Shumei-Kai UK

Notes to the Accounts

5 Expenditure on charitable activities

5 Expenditure on charitable activities
Unrestricted Total Total
2025 2024
£ £ £
Expenditure oncharitable
activities
Teaching&Healing Services 62,455 62,455 72,349
Natural Agriculture 8,237 8,237 25,035
Governance costs
Salaries & StaffSupport 56,549 56,549 54,610
Teaching&Healing Services 11,853 11,853 5,549
Natural Agriculture 2,059 2,059 6,263
141,153 141,153 163,806
6 Other expenditure
Unrestricted Total Total
2025 2024
£ £ £
Employee costs 383,391 383,391 439,214
Premises costs 246,374 246,374 199,710
Amortisation, depreciation,
impairment, profit/loss on 2,719 2,719 2,719
disposal of fixed assets
General administrative costs 11,817 11,817 13,763
Legal and professional costs 5,370 5,370 6,177
649,671 649,671 661,583
7 Netincome/(expenditure) before transfers
2025 2024
This isstated aftercharging: £ £
Depreciation ofowned fixed assets 2,719 2,719
8 Staff costs
2025 2024
Salaries and wages 341,764 381,145
Social securitycosts 13,767 21,219
Pension costs 27,860 36,850
383,391 439,214

One employee received emoluments in excess of £60,000.

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Shinji Shumei-Kai UK

£

£

Notes to the Accounts

9 Tangible fixed assets

£

Cost or revaluation
At 1 April 2024 58,137 16,486 74,623
At31 March 2025 58,137 16,486 74,623
Depreciation and
impairment
At 1 April2024 51,116 15,349 66,465
Depreciation chargeforthe
year
2.340 379 2719
At31 March 2025 53,456 15,728 69,184
Net bookvalues
At31 March2025
At31 March2024
4,681
7,021
SB
___1,187__
__5,439_
__8,158
10 Investments
Other
investments
- Unlisted Total
£ £
Cost or revaluation
At 1 April 2024 7,148 7,148
Additions 1,008 1,008
At31 March 2025 8,156 8,156
Net bookvalues
At 31 March 2025 8,156 8,156
At31 March 2024 7,148 7,148
11 Debtors
2025 2024
£ £
Otherdebtors 9,701 9,701
9,701 9,701
12 Creditors:
amounts falling due within oneyear
2025 2024
£ £
Accruals 3,300 3,300
3,300 3,300

Page 13

Shinji Shumei-Kai UK Notes to the Accounts

13 Movement in funds

13 Movement in funds
Incoming
At1 April resources
(including
other
gains/losses
Resources
expended
Atsi
March
9095
2024 )
£ £ £
Restricted funds:
Unrestricted funds:
General funds 107,935 952,527 (845,942) 214,520
Totalfunds 107,935 952,527 (845,942) 214,520
14 Analysis of net assets between funds
Unrestricted
funds
Total
£ £
Fixed assets 5,439 5,439
Investments 8,156 8,156
Netcurrent assets 200,925 200,925
214,520 214,520
15 Reconciliation of net debt
At 31
At1 April March
2024 Cash flows 2025
£ £ £
Cash andcash equivalents 86,228 108,296 194,524
86,228 108,296 194,524
Netdebt 86,228 108,296 194,524
16 Commitments
Operatingleasecommitments
Annualcommitments undernon-cancellable operating leases are asfollows:
2025 2025 2024 2024
Land and
buildings
omer Land and
buildings
Srhet
£ £ £ £
Operating leaseswith expirydate:
Pension commitments
2025 2024
£ £
The pension cost charge tothe charity
amountedto: 27,860 36,850

Page 14

Shinji Shumei-Kai UK Statement of Cash flows for the year ended 31 March 2025

2025 2024
£ £
Cash flowsfrom operating activities
Net income/(expenditure) perStatement ofFinancial Activities 106,585 (36,763)
Adjustments for:
Depreciation of property, plantand equipment 2,719 2,719
Decrease intradeand other payables - (540)
Netcash provided by/(used in) operating activities 109,304 (34,584)
Cash flowsfrom investing activities
Paymentsforinvestments (1,008) -
Net cash used in investing activities (1,008) -
Netcash from financing activities - -
Net increase/(decrease) incash and cash equivalents 108,296 (34,584)
Cash and cash equivalents atthe beginning oftheyear 86,228 120,812
Cash and cash equivalentsattheend ofthe year 194,524 86,228
Components of cash and cash equivalents
Cashand bankbalances 194,524 86,228
194,524 86,228

Page 15

Shinji Shumei-Kai UK Detailed Statement of Financial Activities

for the year ended 31 March 2025

Unrestricted
funds Totalfunds Total funds
2025 2025 2024
£ £ £
Income and endowmentsfrom:
Donationsand legacies
Teaching & Healing Services 952,527 952,527 850,190
Total income and endowments 952,527 952,527 850,190
Expenditure on:
Costs ofgenerating donations and
legacies
Teaching &Healing Services 10,676 10,676 11,270
Wagesand salaries 41,436 41,436 36,830
Employer's Ni 1,721 1,721 2,652
Other direct costs 1,285 1,285 10,812
55,118 55,118 61,564
Total ofexpenditureon raising
funds
55,118 55,118 61,564
Charitable activities
Teaching& Healing Services 62,455 62,455 72,349
NaturalAgriculture 8,237 8,237 25,035
70,692 70,692 97,384
Governance costs
Salaries&StaffSupport 56,549 56,549 54,610
Teaching & Healing Services 11,853 11,853 5,549
NaturalAgriculture 2,059 2,059 6,263
70,461 70,461 66,422
Totalofexpenditureoncharitable
activities
141,153 141,153 163,806
Employee costs
Salaries/wages 341,764 341,764 381,145
Employer's NIC 13,767 13,767 21,219
Pension costs 27,860 27,860 36,850
383,391 383,391 439,214
Premises costs
Rent 236,239 236,239 192,700
Rates 4,153 4,153 2,304
Light, heat and power 5,982 5,982 4,706
246,374 246,374 199,710

General administrative costs,

including depreciation and amortisation

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Shinji Shumei-Kai UK

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|||||||| |---|---|---|---|---|---|---| |Detailed|Statement|of|Financial|Activities| |Depreciation|of|2,719|2,719|2,719| |Bank charges|88|88|459| |General|insurances|2,082|2,582|3,464| |Stationery and|printing|145|145|212| |Sundry expenses|2,709|2,709|4,149| |Telephone,|fax and|broadband|6,293|6,293|5,479| |14,536|14,536|16,482| |Legal|and|professional|costs| |Audit/Independent|examination|4,650|4,650|3,300| |fees| |Other legal and|professional|720|720|2.877| |costs| |5,370|5,370|6,177| |Total|of expenditure|of other costs|649,671|649,671|661,583| |Total|expenditure|845,942|845,942|886,953| |Net|gains|on|investments|-|-|-| |Net income/(expenditure)|dGGIO8S|mis;|(36,763)| |Net income/(expenditure)|before|106,585|106,585|(36,763)| |other gains/(losses)| |Other Gains|-|-|:| |Net movement|in funds|106,585|106,585|(36,763)| |Reconciliation|of funds:| |Total|funds brought forward|107,935|107,935|144,698| |Total funds|carried|forward|214,520|214,520|107,935|

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