OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2025-03-31-accounts

Charity number: 1052439

Sadhu Vaswani Centre

Trustees' report and financial statements For the year ended 31[st] March 2025

Sadhu Vaswani Centre

Contents

Page
Legal and administrative information 1
Trustees report 2-3
Independent examiners' report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7-10

Sadhu Vaswani Centre

Legal and administrative information

Charity number 1052439
Principal address 25 Cricklewood Lane
London
NW2 1HP
Trustees Gul Bhojwani Trustee - resigned 12/09/2024
Harish Wadhwani Trustee
Vandana Budhrani Trustee – resigned 12/09/2024
Bhagwan Mirchandani Trustee
Balram Datwani Trustee
Geetanjali Mirpuri Trustee
Nirmala Jotwani Trustee
Accountants Ash & Associates
Chartered Accountants
First Floor
1A Leadenhall Market
London
EC3V 1LR
Principal Bankers National Westminster Bank plc
21 Golders Green Road
London
NW11 8EB

Page 1

Sadhu Vaswani Centre

Report of the trustees For the year ended 31st March 2025

The trustees present their report and the financial statements for the year ended 31st March 2025. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

Sadhu Vaswani Centre is registered with the Charity Commission (Registration number 1052439) and constituted by the trust deed dated 27[th] December 1995. The charity is organised with a board of trustees and an administrative committee which manages the day to day affairs of the charity. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that the systems are in place to mitigate exposure to the major risks.

Objectives and activities

The objects of the charity are:

To meet this objective the charity seeks donations from individuals, industry and the government, which are allocated as donations and grants to help the charity to achieve its objects. There have been no changes in the charity's objects or policies during the year.

The Sadhu Vaswani Centre founded Little Lamps Nursery Ltd, a wholly owned subsidiary that in accordance with Rev. Dada J. P. Vaswani’s vision will operate a preschool nursery, which will instil moral and human values and imbue character, integrity, and compassion to the next generation. The Nursery was officially inaugurated by Dada J. P. Vaswani on 22nd September 2017.

Highlights of activities carried out during the year:

Page 2

Sadhu Vaswani Centre

Report of the trustees For the year ended 31 March 2025

Financial review

The charity had net outgoing resources in 2025 of £12,427 (2024: £4,265 incoming) resulting in a total funds carried forward at 31[st] March 2025 of £2,332,698 (2024: £2,345,125).

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2015. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board

Geetanjali Mirpuri Trustee

26[th] January 2026

Page 3

Sadhu Vaswani Centre

Independent examiner's report to the trustees on the unaudited financial statements of Sadhu Vaswani Centre.

We report on the accounts of Sadhu Vaswani Centre For the year ended 31st March 2025 set out on pages 2 to 10.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed. It is our responsibility to examine the accounts under section 145 of the Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and to state whether particular matters have come to our attention.

Basis of independent examiner's statement

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An 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 our attention:

........................................................... Ash & Associates

Chartered Accountants First Floor 1A Leadenhall Market London EC3V 1LR 26[th] January 2026

Page 4

Sadhu Vaswani Centre

Statement of financial activities For the year ended 31st March 2025

Notes
INCOMING RESOURCES
Incoming resources from generated
funds
Voluntary income
2
Activities for generating funds
3
Investment income
4
Total incoming resources
RESOURCES EXPENDED
Charitable activities
5
Cost of activities for generating funds
6
Governance costs
7
Total resources expended
NET (DEFICIT)/SURPLUS FOR THE
YEAR
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
2025
funds
funds
Total
£
£
£
58,047
-
58,047
14,995
14,995
5,403
5,403
78,445
-
78,445
49,625
-
49,625
5,821
5,821
35,426
35,426
90,872
-
90,872
(12,427)
-
(12,427)
2,345,125
- 2,345,125
2,332,698
-
2,332,698
2024
Total
£
35,743
15,140
779
51,663
17,753
6,917
22,728
47,398
4,265
2,340,860
2,345,125

All incoming resources and resources expended arise from continuing activities.

The notes on pages 7 to 11 form part of these financial statements

Page 5

Sadhu Vaswani Centre

Balance Sheet as at 31[st] March 2025

Notes
FIXED ASSETS
Tangible assets
8
Investments
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
Amounts falling due within
one year
11
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted fund
TOTAL FUNDS
2025
£
£
2,073,249
100
2,073,349
105,573
154,676
260,249
(900)
259,349
2,332,698
2,332,698
2,332,698
2024
£
£
2,074,250
100
2,074,350
118,497
154,078
272,575
(1,800)
270,775
2,345,125
2,345,125
2,345,125
2024
£
£
2,074,250
100
2,074,350
118,497
154,078
272,575
(1,800)
270,775
2,345,125
2,345,125
2,345,125
2,074,350



270,775
260,249
(900)
272,575
(1,800)
2,345,125
2,345,125
2,345,125

The financial statements were approved by the trustees on 26[th] January 2026 and signed on its behalf by:

Geetanjali Mirpuri – Trustee

The notes on pages 7 to 10 form part of these financial statements

Page 6

Sadhu Vaswani Centre

Notes to financial statements For the year ended 31st March 2025

1. Accounting policies

1.1 Basis of accounting

The financial statements of the charity, which is a public benefit entity under FRS102 are prepared under the historical cost convention and in accordance with FRS102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS102 and the Charities Act 2011.

1.2 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Income from investments is included in the year in which it is receivable.

1.3 Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include costs incurred in managing and maintaining the charity’s freehold property.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Freehold Property - not provided Fixtures, fittings and equipment - 25% reducing balance

Page 7

Sadhu Vaswani Centre

Notes to financial statements For the year ended 31st March 2025

2. Voluntary income
Unrestricted
Donations
Grant – NHS Organ Donation Grant
Gift Aid
Restricted
Donations
3. Activities for generating funds
Unrestricted
Vegetarian Food Festival
Letting of Hall
Book Sales
Other fund raising activities
4. Investment income
Unrestricted
Bank interest receivable
5. Costs of charitable activities
Unrestricted
Satsanghs & langar
Seva for homeless
SVM Pune – good causes
Raising awareness for Organ Donation
Restricted
Donations
2025
£
50,547
7,500
-
58,047
-
-
2025
£
13,674
1,101
-
220
14,995
2025
£
5,403
2025
£
37,062
3,563
-
9,000
49,625
-
-
2024
£
35,743
-
-
35,743
-
-
2024
£
11,449
3,182
109
400
15,140
2024
£
780
2024
£
11,005
1,028
5,720
-
17,753
-
-

Page 8

Sadhu Vaswani Centre

Notes to financial statements For the year ended 31st March 2025

6. Costs of activities for generating funds

Unrestricted
Vegetarian Food Festival
Purchase of books
Other events
7. Governance Costs
Unrestricted
Light & heat
Repairs & maintenance
Insurance
Telephone & internet
Printing, postage & stationery
Accountancy
Sundry
Bank and credit card charges
Depreciation
2025
£
5,493
328
-
5,821
2025
£
9,133
20,027
2,706
1,001
223
900
145
290
1,001
35,426
2024
£
6,250
668
-
6,917
2024
£
6,615
10,818
2,316
387
9
900
85
264
1,334
22,728

8. Tangible fixed assets

Cost
At 1stApril 2024
Additions during the year
At 31stMarch 2025
Depreciation
At 1stApril 2024
Charge for the year
At 31stMarch 2025
Net Book Values
At 31stMarch 2025
At 31stMarch 2024
Freehold
land and
buildings
£
Fixtures,
fittings &
equipment
£
2,082,649
67,037
-
-
2,082,649
67,037
12,401
63,035
-
1,001
12,401
64,036
2,070,248
3,001
2,070,248
4,002
Total
£
2,148,261
-
2,149,686
75,436
1,001
76,437
2,073,249
2,074,250

Page 9

Sadhu Vaswani Centre

Notes to financial statements For the year ended 31st March 2025

9. Investments
2025
2024
£
£
Shares in Little Lamps Nursery Ltd
100
100
The Sadhu Vaswani Centre founded Little Lamps Ltd, a wholly owned subsidiary that in
accordance with Rev. Dada J. P. Vaswani’s vision will operate a preschool nursery, which
will instil moral and human values and imbue character, integrity, and compassion to the next
generation.
10. Debtors
Accrued interest
Loan to Little Lamps Nursery Ltd
11. Creditors: amounts falling due within one year
Accrued expenses
2025
£
-
105,573
105,573
2025
£
900
2024
£
-
118,497
118,497
2024
£
1,800

Page 10